2025-08-06T11:32:14-04:00 2024-06-30 042917204 ANSTISS & CO PC 6 OMNI WAY STE 201 CHELMSFORD MA 018244187 990 2023-07-01 222553560 CAMBODIAN MUTUAL ASSISTANCE ASSOCIATION OF GREATER LOWELL INC CAMB 9784546200 465 SCHOOL STREET LOWELL MA 01851 SOTHEA CHIEMRUON EXECUTIVE DIRECTOR 0978454620 2025-08-05 true false BRENDAN E TOOLIN P01323447 9784522500 2025-08-05 2023 2025-03-06 01:10:19Z X SOTHEA CHIEMRUON 465 SCHOOL STREET LOWELL MA 01851 1558545 false X CMAALOWELL.ORG X 1984 MA THE 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. 11 11 14 57 0 1448930 1424171 34063 42074 6589 30135 10095 22882 1499677 1519262 59570 8425 0 593090 868152 0 0 524831 616391 1177491 1492968 322186 26294 2274927 2308614 155449 151210 2119478 2157404 X THE 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. false false 640766 8425 42074 THE 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. 310603 THE MONOROM FAMILY SUPPORT PROGRAM ASSISTS FAMILIES WITH DEVELOPMENTALLY DISABLED CHILDREN BY PROVIDING CASE MANAGEMENT, RESPITE CARE, COUNSELLING, AS WELL AS BOTH RECREATIONAL AND EDUCATIONAL OPPORTUNITIES. 951369 true true false false false false false false false false true false false true true true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 100 0 true 14 true false false false false false false false false false false false false X 11 11 false false true false false false false true true false false true true true true false false true true false MA X SILVIA DOMINGUEZ-BODIE 9784546200 465 SCHOOL STREET LOWELL MA 01851 VANNAK THENG PRESIDENT 2.00 X X 0 0 0 THA CHHAN VICE PRESIDE 2.00 X X 0 0 0 CHRISTOPHER DIAS TREASURER 2.00 X X 0 0 0 BOPHA BOUTSELIS CLERK 2.00 X X 0 0 0 JOSEPH BANH DIRECTOR 1.00 X 0 0 0 VESNA NUON DIRECTOR 1.00 X 0 0 0 THAO LAN DIRECTOR 1.00 X 0 0 0 GARY YIN DIRECTOR 1.00 X 0 0 0 SEILA CHUOP DIRECTOR 1.00 X 0 0 0 PAULETTE RENAULT DIRECTOR 1.00 X 0 0 0 TARA HONG DIRECTOR 1.00 X 0 0 0 SOTHEA CHIEMRUON EXECUTIVE DI 40.00 X 94754 0 21180 94754 21180 false false false 83837 812511 527823 7093 1424171 TRANSLATION & FEE BASED SERVI 900099 23062 23062 OTHER INCOME 900099 8223 8223 FISCAL SPONSOR INCOME 900099 6989 6989 OTHER FEE REVENUE 900099 3800 3800 42074 30135 30135 51190 15667 35523 35523 35523 10975 83837 23616 -12641 -12641 1519262 42074 53017 7032 7032 1393 1393 129782 129782 618960 488057 130903 43920 38539 5381 75490 47322 28168 16365 16365 9090 9090 64 64 59057 6277 52780 19576 3727 15849 35851 1811 34040 596 579 17 8469 8469 43147 43147 13797 8106 5691 TEMPORARY HELP 281766 238546 43220 PROGRAM EXPENSES 72137 72137 MEALS & ENTERTAINMENT 32884 24349 8535 CLIENT TRANSPORTATION 9747 7202 2545 13845 6292 7553 1492968 951369 541599 0 96569 101294 711750 710566 362959 183328 158263 202810 10951 5760 1072586 268105 638792 804481 295643 300375 2274927 2308614 31756 31020 3120 120573 111408 8782 155449 151210 X 1309967 1891575 809511 265829 2119478 2157404 2274927 2308614 X 26294 11632 X false true X true false X 785154 1326235 981545 1448930 1424171 5966035 785154 1326235 981545 1448930 1424171 5966035 5966035 56683 42411 49898 55529 81325 285846 5987 5987 6257868 144572 0.95340 0.94950 X PART II, LINE 10 SPECIAL EVENTS 5,987 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 115775 115775 825901 166891 659010 130910 101214 29696 804481 PARKING EASEMENT 215414 BENEFICIAL INTEREST IN ASSETS HELD B 76194 FINANCE LEASE ROU ASSET 8767 300375 FINANCE LEASE ROU LIABILITY 8782 8782 X 1570177 11632 11632 1558545 -39283 -39283 1519262 1532251 39283 39283 1492968 1492968 SCHEDULE D, PAGE 3, PART X THE 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 4B RENTAL EXPENSE - AMORTIZATION -15,667 FUNDRAISING EVENT EXPENSES -23,616 SCHEDULE D, PAGE 4, PART XII, LINE 2D RENTAL EXPENSE - AMORTIZATION 15,667 FUNDRAISING EVENT EXPENSES 23,616 ANNIVERSARY CEL 61232 55923 5309 12402 3988 CAMBODIAN NEW Y 28230 22564 5666 4576 1090 1070 89462 78487 10975 16978 1090 5058 23126 -12151 FORM 990, PAGE 1, ITEM B THE RETURN IS BEING AMENDED UPON COMPLETION OF THE AUDITED FINANCIAL STATEMENTS TO UPDATE FINANCIAL INFORMATION IN PARTS I, III, VIII, IX, X, AND XI, AS WELL AS SCHEDULES D AND O. FORM 990 - ORGANIZATION'S MISSION THE 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 4 IN SEPTEMBER 2023, THE ORGANIZATION AMENDED ITS BY-LAWS TO INCLUDE TWO CHANGES: (1) A REQUIREMENT TO HOLD AN ANNUAL MEETING THIS IS OPEN TO THE PUBLIC, AND (2) THE ADDITION OF A DESCRIPTION OUTLING THE STRUTURE AND PURPOSE OF A NEWLY FORMED ADVISORY COUNCIL. FORM 990, PAGE 6, PART VI, LINE 11B PRIOR 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 12C THE 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 15A COMPENSATION 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 15B COMPENSATION 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 19 GOVERNING 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 9 RENTAL EXPENSE - AMORTIZATION 15,667 FUNDRAISING EVENT EXPENSES 23,616 RENTAL EXPENSE - AMORTIZATION -15,667 FUNDRAISING EVENT EXPENSES -23,616