THE CAMBODIAN MUTUAL ASSISTANCE ASSOCIATION OF GREATER LOWELL INC: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
THE CAMBODIAN MUTUAL ASSISTANCE ASSOCIATION OF GREATER LOWELL INC (EIN 22-2553560)
Tax period
2020-07-01 to 2021-06-30
Filed
2022-01-11
IRS object ID
202220119349300212
Schema version
2020v4.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2022-01-11T12:28:51-06:00ReturnTs
Tax Period End2021-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN042917204PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ANSTISS & CO PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line16 OMNI WAY SUITE 201AddressLine1Txt
CityCHELMSFORDCityNm
State AbbreviationMAStateAbbreviationCd
ZIP018244141ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2020-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN222553560EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CAMBODIAN MUTUAL ASSISTANCEBusinessNameLine1Txt
Business Name Line2ASSOCIATION OF GREATER LOWELL INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlCAMBBusinessNameControlTxt
Phone9784546200PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1465 SCHOOL STREETAddressLine1Txt
CityLOWELLCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01851ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKIRIRATH SIANGPersonNm
Person TitlePRESIDENT/VICE PRES.PersonTitleTxt
Phone0978454620PhoneNum
Signature2021-12-28SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstKIRIRATHPersonFirstNm
Person LastSAINGPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBRENDAN E TOOLINPreparerPersonNm
PTINP01323447PTIN
Phone9784522500PhoneNum
Preparation2021-12-28PreparationDt
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerKIRIRATH SIANGPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1465 SCHOOL STREETAddressLine1Txt
CityLOWELLCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01851ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,382,041GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressCMAALOWELL.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1984FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionTHE CAMBODIAN MUTUAL ASSISTANCE ASSOCIATION IS DEDICATED TO IMPROVING THE QUALITY OF LIFE FOR CAMBODIAN AMERICANS AND OTHER MINORITIES AND ECONOMICALLY DISADVANTAGED PERSONS IN LOWELL THROUGH EDUCATION, CULTURAL, ECONOMIC AND SOCIAL PROGRAMS.ActivityOrMissionDesc
Voting Members Governing Body14VotingMembersGoverningBodyCnt
Voting Members Independent14VotingMembersIndependentCnt
Total Employee16TotalEmployeeCnt
Total Volunteers24TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$818,835PYContributionsGrantsAmt
CY Contributions Grants$1,326,235CYContributionsGrantsAmt
PY Program Service Revenue$43,610PYProgramServiceRevenueAmt
CY Program Service Revenue$10,584CYProgramServiceRevenueAmt
PY Investment Income$5,843PYInvestmentIncomeAmt
CY Investment Income$4,471CYInvestmentIncomeAmt
PY Other Revenue$30,046PYOtherRevenueAmt
CY Other Revenue$16,305CYOtherRevenueAmt
PY Total Revenue$898,334PYTotalRevenueAmt
CY Total Revenue$1,357,595CYTotalRevenueAmt
CY Grants And Similar Paid$232,664CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$367,203PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$442,035CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$282,562PYOtherExpensesAmt
CY Other Expenses$367,446CYOtherExpensesAmt
PY Total Expenses$649,765PYTotalExpensesAmt
CY Total Expenses$1,042,145CYTotalExpensesAmt
PY Revenues Less Expenses$248,569PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$315,450CYRevenuesLessExpensesAmt
Total Assets BOY$1,739,622TotalAssetsBOYAmt
Total Assets EOY$2,052,933TotalAssetsEOYAmt
Total Liabilities BOY$194,509TotalLiabilitiesBOYAmt
Total Liabilities EOY$178,095TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,545,113NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,874,838NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE CAMBODIAN MUTUAL ASSISTANCE ASSOCIATION IS DEDICATED TO IMPROVING THE QUALITY OF LIFE FOR CAMBODIAN AMERICANS AND OTHER MINORITIES AND ECONOMICALLY DISADVANTAGED PERSONS IN LOWELL THROUGH EDUCATIONAL, CULTURAL, ECONOMIC AND SOCIAL PROGRAMS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$184,493ExpenseAmt
DescTHE MONOROM FAMILY SUPPORT PROGRAM ASSISTS FAMILIES WITH DEVELOPMENTALLY DISABLED CHILDREN BY PROVIDING CASE MANAGEMENT, DESPITE CARE, COUNCELING, AS WELL AS BOTH RECREATIONAL AND EDUCATIONAL OPPORTUNITIES.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$511,737ExpenseAmt
Grant$232,664GrantAmt
Revenue$10,584RevenueAmt
DescTHE CAMBODIAN MUTUAL ASSISTANCE ASSOCIATION'S OTHER PROGRAMS INCLUDE WALK- IN SERVICES ASSISTANCE THAT INCLUDES CITIZENSHIP, HEALTH, HOUSING AND REFERRAL PROCESS, ALONG WITH HOSTING WORKSHOPS AND EVENTS TO EDUCATE THE COMMUNITY ABOUT HEALTH AND FINANCIAL TOPICS, AND AFTERSCHOOL PROGRAMS.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$696,230TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document69IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee16EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members14GoverningBodyVotingMembersCnt
Independent Voting Member14IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MARY LOGANBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9784546200PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1465 SCHOOL STREETAddressLine1Txt
CityLOWELLCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01851ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
KIRIRATH SIANG
PRESIDENT/VI4.00Yes (X)Yes (X)$0$0$0
THOMAS DAUGHTERY
VICE PRESIDE4.00Yes (X)Yes (X)$0$0$0
SHAUN MCCARTHY
TREASURER4.00Yes (X)Yes (X)$0$0$0
EILEEN MORRISON
SECRETARY4.00Yes (X)Yes (X)$0$0$0
KARONIKA BROWN
DIRECTOR4.00Yes (X)$0$0$0
THA CHHAN
DIRECTOR4.00Yes (X)$0$0$0
BORA CHIEMRUOM
DIRECTOR4.00Yes (X)$0$0$0
BARBARA DUNSFORD
DIRECTOR4.00Yes (X)$0$0$0
PHILIP GEOFFROY
DIRECTOR4.00Yes (X)$0$0$0
OLIVIA LAU
DIRECTOR4.00Yes (X)$0$0$0
EVAN SCHAPIRO
DIRECTOR4.00Yes (X)$0$0$0
VANNAK THENG
DIRECTOR4.00Yes (X)$0$0$0
ANI VONG
DIRECTOR4.00Yes (X)$0$0$0
CAROLYN WALSH
DIRECTOR4.00Yes (X)$0$0$0
VANNA HOWARD
DIRECTOR4.00Yes (X)$0$0$0
SOVANNA POUV
EXEC DIRECTO40.00Yes (X)$72,446$0$651
VICHTCHA KONG
INTERIM E.D.40.00Yes (X)Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$72,446TotalReportableCompFromOrgAmt
Total Other Compensation$651TotalOtherCompensationAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Fundraising$60,636FundraisingAmt
Government Grants$534,696GovernmentGrantsAmt
All Other Contributions$730,903AllOtherContributionsAmt
Noncash Contributions$800NoncashContributionsAmt
Total Contributions$1,326,235TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TRANSLATION & FEE BASED SERVI900099$5,747$5,747
OTHER FEE REVENUE900099$4,837$4,837
FieldValueIRS element (for citing)
Total Program Service Revenue$10,584TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,471TotalRevenueColumnAmt
Exclusion$4,471ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$37,940RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$15,667RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$22,273RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$22,273TotalRevenueColumnAmt
Exclusion$22,273ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$2,811FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$60,636ContriRptFundraisingEventAmt
Fundraising Direct Expenses$8,779FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$5,968TotalRevenueColumnAmt
Exclusion-$5,968ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,357,595TotalRevenueColumnAmt
Related Or Exempt Func Income$10,584RelatedOrExemptFuncIncomeAmt
Exclusion$20,776ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$87,100TotalAmt
Program Services$87,100ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$145,564TotalAmt
Program Services$145,564ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$72,145TotalAmt
Management And General$72,145ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$317,094TotalAmt
Program Services$244,178ProgramServicesAmt
Management And General$72,916ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$10,069TotalAmt
Program Services$8,010ProgramServicesAmt
Management And General$2,059ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$42,727TotalAmt
Program Services$25,905ProgramServicesAmt
Management And General$16,822ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$14,678TotalAmt
Management And General$14,678ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$11,400TotalAmt
Management And General$11,400ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$10,946TotalAmt
Management And General$10,946ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$520TotalAmt
Management And General$520ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$19,886TotalAmt
Program Services$1,289ProgramServicesAmt
Management And General$18,597ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$12,812TotalAmt
Management And General$12,812ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$23,276TotalAmt
Program Services$429ProgramServicesAmt
Management And General$22,847ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$1,914TotalAmt
Program Services$26ProgramServicesAmt
Management And General$1,888ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$10,103TotalAmt
Program Services$110ProgramServicesAmt
Management And General$9,993ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$7,727TotalAmt
Management And General$7,727ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$30,663TotalAmt
Management And General$30,663ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$15,843TotalAmt
Program Services$10,956ProgramServicesAmt
Management And General$4,887ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
TEMPORARY HELP$145,691$122,270$23,421
PROGRAM EXPENSES$46,961$45,572$1,389
MEALS & ENTERTAINMENT$9,073$4,821$4,252
UTILITIES$5,953$5,953

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,042,145TotalAmt
Program Services$696,230ProgramServicesAmt
Management And General$345,915ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$124,421BOYAmt
EOY$244,117EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$550,475BOYAmt
EOY$756,400EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$88,242BOYAmt
EOY$105,822EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$10,892BOYAmt
EOY$7,982EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$792,748LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$183,512LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$634,775BOYAmt
EOY$609,236EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$330,817BOYAmt
EOY$329,376EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,739,622BOYAmt
EOY$2,052,933EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$13,019BOYAmt
EOY$39,698EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$146,771BOYAmt
EOY$138,397EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$34,719BOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$194,509BOYAmt
EOY$178,095EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,361,689BOYAmt
EOY$1,374,979EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$183,424BOYAmt
EOY$499,859EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,545,113BOYAmt
EOY$1,874,838EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,739,622BOYAmt
EOY$2,052,933EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$315,450ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$14,275NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$456,703CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$682,590CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$597,747CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$785,154CurrentTaxYearMinus1YearAmt
Current Tax Year$1,326,235CurrentTaxYearAmt
Total$3,848,429TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$456,703CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$682,590CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$597,747CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$785,154CurrentTaxYearMinus1YearAmt
Current Tax Year$1,326,235CurrentTaxYearAmt
Total$3,848,429TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$383,375SubstantialContributorsTotAmt
Public Support Total170$3,465,054PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$49,512CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$49,999CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$52,961CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$56,683CurrentTaxYearMinus1YearAmt
Current Tax Year$42,411CurrentTaxYearAmt
Total$251,566TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$3,340CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus2 Years$10,146CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$5,987CurrentTaxYearMinus1YearAmt
Total$19,473TotalAmt
FieldValueIRS element (for citing)
Total Support$4,119,468TotalSupportAmt
Gross Receipts Rltd Activities$139,239GrossReceiptsRltdActivitiesAmt
Public Support CY1700.84110PublicSupportCY170Pct
Public Support PY1700.90910PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferencePART II, LINE 10FormAndLineReferenceDesc
ExplanationSPECIAL EVENTS 19,473ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$115,775OtherCostOrOtherBasisAmt
Book Value$115,775BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$549,227OtherCostOrOtherBasisAmt
Depreciation$112,706DepreciationAmt
Book Value$436,521BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$124,566OtherCostOrOtherBasisAmt
Depreciation$67,626DepreciationAmt
Book Value$56,940BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,180OtherCostOrOtherBasisAmt
Depreciation$3,180DepreciationAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$609,236TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
PARKING EASEMENT$262,415
BENEFICIAL INTEREST IN ASSETS HELD B$66,961
FieldValueIRS element (for citing)
Total Book Value Other Assets$329,376TotalBookValueOtherAssetsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$1,396,316TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$14,275NetUnrealizedGainsInvstAmt
Revenue Not Reported$14,275RevenueNotReportedAmt
Revenue Subtotal$1,382,041RevenueSubtotalAmt
Other Revenues Not Included-$24,446OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt-$24,446RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,357,595TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,066,591TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$24,446OtherExpensesIncludedAmt
Expenses Not Reported$24,446ExpensesNotReportedAmt
Expenses Subtotal$1,042,145ExpensesSubtotalAmt
Total Expenses Per Form990$1,042,145TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE D, PAGE 3, PART XTHE ASSOCIATION,INCORPORATED UNDER CHAPTER 180 OF THE MASSACHUSETTS GENERAL LAWS AS A TAX EXEMPT ENTITY, HAS BEEN GRANTED TAX-EXEMPT STATUS UNDER INTERNAL REVENUE CODE SECTION 501(C)(3), AND IS, THEREFORE,GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ASSOCIATION IS REQUIRED BY ASC 740-10, "INCOME TAXES", TO EVALUATE AND DISCLOSE TAX POSITIONS THAT COULD HAVE AN EFFECT ON THE ORGANIZATION'S FINANCIAL STATEMENTS. THE ASSOCIATION REPORTS ITS ACTIVITIES TO THE INTERNAL REVENUE SERVICE AND TO THE COMMONWEALTH OF MASSACHUSETTS ON AN ANNUAL BASIS. THESE INFORMATIONAL RETURNS ARE GENERALLY SUBJECT TO AUDIT AND REVIEW BY THE GOVERNMENTAL AGENCIES FOR A PERIOD OF THREE YEARS AFTER FILING. SUBSTANTIALLY ALL OF THE ASSOCIATION'S INCOME, EXPENDITURES AND ACTIVITIES RELATE TO ITS EXEMPT PURPOSE, THEREFORE, MANAGEMENT HAS DETERMINED THAT THE ASSOCIATION IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAXES AND WILL CONTINUE TO QUALIFY AS A TAX EXEMPT NOT-FOR-PROFIT ENTITY.
SCHEDULE D, PAGE 4, PART XI, LINE 4BRENTAL EXPENSE - AMORTIZATION -15,667 FUNDRAISING EXPENSES -8,779
SCHEDULE D, PAGE 4, PART XII, LINE 2DRENTAL EXPENSE - AMORTIZATION 15,667 FUNDRAISING EXPENSES 8,779

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1ANNIVERSARY CELEvent1Nm
Gross Receipts Event1$47,821GrossReceiptsEvent1Amt
Charitable Contri Event1$46,081CharitableContriEvent1Amt
Gross Revenue Event1$1,740GrossRevenueEvent1Amt
Food And Beverage Event1$1,740FoodAndBeverageEvent1Amt
Other Direct Expenses Event1$2,884OtherDirectExpensesEvent1Amt
Event2KHMER NEW YEARSEvent2Nm
Gross Receipts Event2$15,626GrossReceiptsEvent2Amt
Charitable Contri Event2$14,555CharitableContriEvent2Amt
Gross Revenue Event2$1,071GrossRevenueEvent2Amt
Food And Beverage Event2$1,071FoodAndBeverageEvent2Amt
Other Direct Expenses Event2$3,084OtherDirectExpensesEvent2Amt
Gross Receipts Total$63,447GrossReceiptsTotalAmt
Charitable Contributions Tot$60,636CharitableContributionsTotAmt
Gross Revenue Total Events$2,811GrossRevenueTotalEventsAmt
Food And Beverage Total Events$2,811FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events$5,968OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$8,779DirectExpenseSummaryEventsAmt
Net Income Summary-$5,968NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Recipient Table RecipientTable (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtPurpose Of GrantPurposeOfGrantTxtBusiness Name Line2RecipientBusinessName/BusinessNameLine2Txt
COALITION FOR A BETTER ACRE
517 MOODY ST 3RD FLOORLOWELLMA01854042760272501C3$7,100CIVIC WORK
ENTREPRENEURSHIP FOR ALL
175 CABOT ST SUITE 100LOWELLMA01854471858182501C3$55,000LOCAL ECONOMY
LOWELL DEVELOPMENT & FINANCIAL
660 SUFFOLK STREETLOWELLMA01854042603693501C3$15,000CREATE AND SAVE JOBSCORPORATION
NEW AMERICAN CENTER INC
144 MERRIMACK ST STE 110LOWELLMA01852820923630501C3$10,000COVID-19 EDUCATION
FieldValueIRS element (for citing)
Total501c3 Org4Total501c3OrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (3 entries)

Grant TypeGrantTypeTxtRecipientRecipientCntCash GrantCashGrantAmt
HOUSING ASSISTANCE29$74,228
IMMIGRANT ASSISTANCE97$48,500
FUEL/ENERGY ASSISTANCE36$22,836

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE I, PAGE 1, PART I, LINE 2FormAndLineReferenceDesc
ExplanationTHE EXECUTIVE DIRECTOR FOLLOWS UP WITH SUBGRANT PARTNERS TO ENSURE THAT FUNDS ARE USED FOR THEIR INTENDED PURPOSE.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONTHE CAMBODIAN MUTUAL ASSISTANCE ASSOCIATION IS DEDICATED TO IMPROVING THE QUALITY OF LIFE FOR CAMBODIAN AMERICANS AND OTHER MINORITIES AND ECONOMICALLY DISADVANTAGED PERSONS IN LOWELL THROUGH EDUCATIONAL, CULTURAL, ECONOMIC AND SOCIAL PROGRAMS.
FORM 990, PAGE 6, PART VI, LINE 11BPRIOR TO ITS BEING FILED, THE FORM 990 IS REVIEWED BY THE EXECUTIVE COMMITTEE. ONCE THE RETURN HAS BEEN APPROVED BY THE EXECUTIVE COMMITTEE IT IS PRESENTED TO THE FULL BOARD OF DIRECTORS.
FORM 990, PAGE 6, PART VI, LINE 12CTHE ASSOCIATION SENDS OUT A QUESTIONNAIRE ANNUALLY TO DETERMINE THE INDEPENDENCE OF ITS BOARD OF DIRECTORS AND OTHER APPROPRIATE PARTIES AND TO REVIEW FOR THE PRESENCE OF ANY CONFLICTS OF INTEREST.
FORM 990, PAGE 6, PART VI, LINE 15ACOMPENSATION FOR THE ASSOCIATIONS EXECUTIVE DIRECTOR IS REVIEWED AND APPROVED BY ITS BOARD MEMBERS ON AN ANNUAL BASIS AND ANY INCREASES ARE BASED ON PERFORMANCE AND THE ECONOMIC STATE OF THE ORGANIZATION.
FORM 990, PAGE 6, PART VI, LINE 15BCOMPENSATION FOR THE ASSOCIATIONS EXECUTIVE DIRECTOR IS REVIEWED AND APPROVED BY ITS BOARD MEMBERS ON AN ANNUAL BASIS AND ANY INCREASES ARE BASED ON PERFORMANCE AND THE ECONOMIC STATE OF THE ORGANIZATION.
FORM 990, PAGE 6, PART VI, LINE 19GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE ASSOCIATION'S BUSINESS ADDRESS.
FORM 990, PART XI, LINE 9RENTAL EXPENSE - AMORTIZATION 15,667 FUNDRAISING EXPENSES 8,779 RENTAL EXPENSE - AMORTIZATION -15,667 FUNDRAISING EXPENSES -8,779

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