MASS ASSOCIATION OF SCHOOL COMMITTES INC: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
MASS ASSOCIATION OF SCHOOL COMMITTES INC (EIN 04-2214848)
Tax period
2019-07-01 to 2020-06-30
Filed
2020-11-19
IRS object ID
202043249349301119
Schema version
2019v5.1
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)
Return2020-11-19T09:01:17-06:00ReturnTs
Tax Period End2020-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN042689883PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WOLF & COMPANY PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line199 HIGH STREET 21ST FLOORAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02110ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN042214848EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MASSACHUSETTS ASSOCIATION OF SCHOOLBusinessNameLine1Txt
Business Name Line2COMMITTEES INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlMASSBusinessNameControlTxt
Phone6175238454PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1ONE MCKINLEY SQUARE FL TWOAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02109ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonGLENN KOOCHERPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone6175238454PhoneNum
Signature2020-11-18SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonHARRY A KALAJIAN JR CPAPreparerPersonNm
PTINP00464296PTIN
Phone6174399700PhoneNum
Preparation2020-11-19PreparationDt
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerGLENN KOOCHERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1ONE MCKINLEY SQUARE FL TWOAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02109ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,447,709GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.MASC.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1954FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionMASC IS A MEMBER-DRIVEN ASSOCIATION WHOSE MISSION IS TO SUPPORT MASSACHUSETTS SCHOOL LEADERS IN THEIR INCREASINGLY COMPLEX GOVERNANCE ROLE.ActivityOrMissionDesc
Voting Members Governing Body15VotingMembersGoverningBodyCnt
Voting Members Independent14VotingMembersIndependentCnt
Total Employee12TotalEmployeeCnt
Total Volunteers15TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,149,523PYContributionsGrantsAmt
CY Contributions Grants$1,166,600CYContributionsGrantsAmt
PY Program Service Revenue$612,512PYProgramServiceRevenueAmt
CY Program Service Revenue$624,701CYProgramServiceRevenueAmt
PY Investment Income$43,171PYInvestmentIncomeAmt
CY Investment Income$35,332CYInvestmentIncomeAmt
PY Other Revenue$416,389PYOtherRevenueAmt
CY Other Revenue$461,717CYOtherRevenueAmt
PY Total Revenue$2,221,595PYTotalRevenueAmt
CY Total Revenue$2,288,350CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,120,917PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,165,687CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,086,755PYOtherExpensesAmt
CY Other Expenses$986,001CYOtherExpensesAmt
PY Total Expenses$2,207,672PYTotalExpensesAmt
CY Total Expenses$2,151,688CYTotalExpensesAmt
PY Revenues Less Expenses$13,923PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$136,662CYRevenuesLessExpensesAmt
Total Assets BOY$2,086,556TotalAssetsBOYAmt
Total Assets EOY$2,517,761TotalAssetsEOYAmt
Total Liabilities BOY$50,191TotalLiabilitiesBOYAmt
Total Liabilities EOY$234,908TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,036,365NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,282,853NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE PRINCIPAL PURPOSES OF THE MASSACHUSETTS ASSOCIATION OF SCHOOL COMMITTEES, INC. ARE TO PROVIDE CLOSER COOPERATION AMONG ALL OF THE SCHOOL COMMITTEES OF THE SEVERAL CITIES AND TOWNS OF THE COMMONWEALTH; TO STUDY THE PROBLEMS OF ORGANIZATION, ADMINISTRATION AND OPERATION OF THE PUBLIC SCHOOLS AND TO WORK FOR THE ADOPTION OF THE BEST METHODS, PRACTICES AND PROCEDURES IN PUBLIC SCHOOL ADMINISTRATION; TO ENCOURAGE THE ENACTMENT OF LEGISLATION DEEMED BENEFICIAL TO THE PUBLIC SCHOOLS, SCHOOL CHILDREN AND ALL OF THE CITIZENS OF THE COMMONWEALTH; TO SPONSOR, DEVELOP AND ENCOURAGE ALL PROJECTS, PROGRAMS AND MATTERS DEEMED NECESSARY OR DESIRABLE TO PROMOTE BETTER PUBLIC EDUCATION IN THE COMMONWEALTH; AND TO INTERPRET THE AIMS, FUNCTIONS AND NEEDS OF THE SCHOOLS TO THE PUBLIC.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,521,621ExpenseAmt
Revenue$786,418RevenueAmt
DescIN CONNECTION WITH THE ABOVE EXEMPT PURPOSES, THE HOLDING OF A STATE CONFERENCE AND WORKSHOPS PROVIDES A FORUM TO INCREASE COOPERATION AMONGST SCHOOL COMMITTEES AND IT ENABLES THEM TO DISCUSS THEIR PRACTICES AND PROCEDURES IN THE SCHOOL SYSTEMS. THE MASC SEARCH SERVICES ENABLES THE SCHOOL COMMITTEES TO SEARCH FOR THE BEST POSSIBLE CANDIDATES FOR ITS SCHOOL SYSTEMS THEREBY IMPROVING THE ADMINISTRATION IN THE PUBLIC SCHOOL SYSTEMS. MASC ALSO SALES OF EDUCATIONAL MATERIAL AND POLICY MANUALS TO LOCAL SCHOOL COMMITTEES.Desc
Total Program Service Expenses$1,521,621TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying ActivitiesYes (1)LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document14IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee12EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members15GoverningBodyVotingMembersCnt
Independent Voting Member14IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
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 Line1GLENN KOOCHERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6175238454PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1ONE MCKINLEY SQUAREAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02109ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtKey EmployeeKeyEmployeeIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
DEBORAH DAVIS
PRESIDENT1.00Yes (X)Yes (X)$0$0$0
ELLEN HOLMES
PRESIDENT ELECT1.00Yes (X)Yes (X)$0$0$0
DENISE HURST
VICE PRESIDENT1.00Yes (X)Yes (X)$0$0$0
STACEY RIZZO
SECRETARY TREASURER1.00Yes (X)Yes (X)$0$0$0
DEVIN SHEEHAN
PAST PRESIDENT1.00Yes (X)Yes (X)$0$0$0
BEVERLY GRIFFIN-DUNNE
DIRECTOR1.00Yes (X)$0$0$0
DIAN BAUM
DIRECTOR1.00Yes (X)$0$0$0
JASON FRASER
DIRECTOR1.00Yes (X)$0$0$0
MICHELLE BODIN-HETTINGER
DIRECTOR1.00Yes (X)$0$0$0
LAURA FALLON
DIRECTOR1.00Yes (X)$0$0$0
ANDREA WADSWORTH
DIRECTOR1.00Yes (X)$0$0$0
NICOLE BARLETT
DIRECTOR1.00Yes (X)$0$0$0
DONALD ERICKSON
DIRECTOR1.00Yes (X)$0$0$0
IRENE FELICIANO-SIMS
DIRECTOR1.00Yes (X)$0$0$0
MILDRED LEFEBVRE
DIRECTOR1.00Yes (X)$0$0$0
JAKE OLIVEIRA
PRESIDENT EMERITUS1.00Yes (X)Yes (X)$0$0$0
GLENN KOOCHER
EXECUTIVE DIRECTOR40.00$180,100$0$12,339Yes (X)
JENIFER P HANDY
COMMUNICATIONS DIRECTOR40.00$106,230$0$7,436Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$286,330TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$19,775TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1STEPHEN J FINNEGAN ESQBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line14 LONGFELLOW PLACE SUITE 3802AddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02114ZIPCd
FieldValueIRS element (for citing)
ServicesLEGAL SERVICESServicesDesc
Compensation$106,200CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
Membership Dues$1,166,600MembershipDuesAmt
Total Contributions$1,166,600TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
STATE CONFERENCE611430$409,683$409,683
MASC SEARCH SERVICE611710$148,618$148,618
BOARD DOCUMENT SERVICE611430$41,860$41,860
CONFER. & WORKSHOP611430$24,540$24,540
FieldValueIRS element (for citing)
Total Program Service Revenue$624,701TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$35,332TotalRevenueColumnAmt
Exclusion$35,332ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$590,895GrossSalesOfInventoryAmt
Cost Of Goods Sold$159,359CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$431,536TotalRevenueColumnAmt
Related Or Exempt Func Income$431,536RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescPLAQUES & MISC.Desc
Business900099BusinessCd
Total Revenue Column$30,181TotalRevenueColumnAmt
Related Or Exempt Func Income$30,181RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$30,181OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,288,350TotalRevenueColumnAmt
Related Or Exempt Func Income$1,086,418RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$35,332ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$180,100TotalAmt
Program Services$180,100ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$774,946TotalAmt
Program Services$679,441ProgramServicesAmt
Management And General$95,505ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$66,711TotalAmt
Program Services$60,040ProgramServicesAmt
Management And General$6,671ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$73,028TotalAmt
Program Services$65,725ProgramServicesAmt
Management And General$7,303ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$70,902TotalAmt
Program Services$63,812ProgramServicesAmt
Management And General$7,090ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$62,828TotalAmt
Management And General$62,828ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$34,325TotalAmt
Management And General$34,325ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$52,485TotalAmt
Management And General$52,485ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$130,255TotalAmt
Program Services$29,647ProgramServicesAmt
Management And General$100,608ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$26,993TotalAmt
Management And General$26,993ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$51,587TotalAmt
Management And General$51,587ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$404,641TotalAmt
Program Services$404,641ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$17,147TotalAmt
Management And General$17,147ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$10,077TotalAmt
Management And General$10,077ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
MASC SEARCH SERVICES$68,885$68,885
DIRECTOR EXPENSE$52,507$52,507
MEMBERSHIPS$45,222$45,222
MEMBER SERVICES$23,766$23,766

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$5,283TotalAmt
Program Services-$30,670ProgramServicesAmt
Management And General$35,953ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,151,688TotalAmt
Program Services$1,521,621ProgramServicesAmt
Management And General$630,067ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$106,808BOYAmt
EOY$202,647EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$254,163BOYAmt
EOY$356,136EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$56,360BOYAmt
EOY$147,174EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$47,629BOYAmt
EOY$41,288EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$487,306LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$330,308LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$150,540BOYAmt
EOY$156,998EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,471,056BOYAmt
EOY$1,613,518EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,086,556BOYAmt
EOY$2,517,761EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$25,691BOYAmt
EOY$22,708EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$24,500BOYAmt
EOY$48,000EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$164,200EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$50,191BOYAmt
EOY$234,908EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,036,365BOYAmt
EOY$2,282,853EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,036,365BOYAmt
EOY$2,282,853EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,086,556BOYAmt
EOY$2,517,761EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$136,662ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$109,826NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,039,543CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,081,505CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,103,435CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,149,523CurrentTaxYearMinus1YearAmt
Current Tax Year$1,166,600CurrentTaxYearAmt
Total$5,540,606TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,121,633CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,166,434CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,121,524CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,223,340CurrentTaxYearMinus1YearAmt
Current Tax Year$1,245,777CurrentTaxYearAmt
Total$5,878,708TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,161,176CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,247,939CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,224,959CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,372,863CurrentTaxYearMinus1YearAmt
Current Tax Year$2,412,377CurrentTaxYearAmt
Total$11,419,314TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$11,419,314PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$17,110CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$26,399CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$26,383CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$43,172CurrentTaxYearMinus1YearAmt
Current Tax Year$35,332CurrentTaxYearAmt
Total$148,396TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$17,110CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$26,399CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$26,383CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$43,172CurrentTaxYearMinus1YearAmt
Current Tax Year$35,332CurrentTaxYearAmt
Total$148,396TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,178,286CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,274,338CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,251,342CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,416,035CurrentTaxYearMinus1YearAmt
Current Tax Year$2,447,709CurrentTaxYearAmt
Total$11,567,710TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.98720PublicSupportCY509Pct
Public Support PY5090.98950PublicSupportPY509Pct
Investment Income CY0.01280InvestmentIncomeCYPct
Investment Income PY0.01050InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule C IRS990ScheduleC

Total Direct Lobbying TotalDirectLobbyingGrp

FieldValueIRS element (for citing)
Filing Organizations Total$52,485FilingOrganizationsTotalAmt

Total Lobbying Expend TotalLobbyingExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$52,485FilingOrganizationsTotalAmt

Other Exempt Purpose Expend OtherExemptPurposeExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$1,479,136FilingOrganizationsTotalAmt

Total Exempt Purpose Expend TotalExemptPurposeExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$1,531,621FilingOrganizationsTotalAmt

Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp

FieldValueIRS element (for citing)
Filing Organizations Total$226,581FilingOrganizationsTotalAmt

Grassroots Nontaxable GrassrootsNontaxableGrp

FieldValueIRS element (for citing)
Filing Organizations Total$56,645FilingOrganizationsTotalAmt

Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp

FieldValueIRS element (for citing)
Filing Organizations Total$0FilingOrganizationsTotalAmt

Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp

FieldValueIRS element (for citing)
Filing Organizations Total$0FilingOrganizationsTotalAmt

Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp

FieldValueIRS element (for citing)
Current Year Minus3$224,116CurrentYearMinus3Amt
Current Year Minus2$227,181CurrentYearMinus2Amt
Current Year Minus1$226,348CurrentYearMinus1Amt
Current Year$226,581CurrentYearAmt
Total$904,226TotalAmt
FieldValueIRS element (for citing)
Lobbying Ceiling$1,356,339LobbyingCeilingAmt

Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp

FieldValueIRS element (for citing)
Current Year Minus3$57,530CurrentYearMinus3Amt
Current Year Minus2$57,530CurrentYearMinus2Amt
Current Year Minus1$60,789CurrentYearMinus1Amt
Current Year$52,485CurrentYearAmt
Total$228,334TotalAmt

Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp

FieldValueIRS element (for citing)
Current Year Minus3$56,029CurrentYearMinus3Amt
Current Year Minus2$56,795CurrentYearMinus2Amt
Current Year Minus1$56,587CurrentYearMinus1Amt
Current Year$56,645CurrentYearAmt
Total$226,056TotalAmt
FieldValueIRS element (for citing)
Grassroots Ceiling$339,084GrassrootsCeilingAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE C, PART II-A, LINE 1A - LOBBYINGFormAndLineReferenceDesc
ExplanationMASC ADVOCATES ON BEHALF OF MASSACHUSETTS SCHOOL COMMITTEES IN ALL LEGISLATIVE AND REGULATORY ARENAS, INCLUDING AT THE FEDERAL LEVEL. THE ISSUES THAT ARE FOLLOWED BY ASSOCIATION STAFF, BOARD OF DIRECTORS, MASC LEGISLATIVE COMMITTEE AND REPRESENTATIVES TO THE FEDERAL RELATIONS NETWORK HAVE A DIRECT IMPACT ON SCHOOL DISTRICT BUDGETS, EMPLOYER-EMPLOYEE RELATIONS, AND THE GOVERNANCE AUTHORITY OF EVERY SCHOOL COMMITTEE IN THE STATE.ExplanationTxt

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$350,059OtherCostOrOtherBasisAmt
Depreciation$206,916DepreciationAmt
Book Value$143,143BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$137,247OtherCostOrOtherBasisAmt
Depreciation$123,392DepreciationAmt
Book Value$13,855BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$156,998TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescPPE LOAN PAYABLEDesc
Amt$164,200Amt
FieldValueIRS element (for citing)
Total Liability$164,200TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$2,557,535TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$109,826NetUnrealizedGainsInvstAmt
Other Revenue$159,359OtherRevenueAmt
Revenue Not Reported$269,185RevenueNotReportedAmt
Revenue Subtotal$2,288,350RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$2,288,350TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,311,047TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$159,359OtherExpensesIncludedAmt
Expenses Not Reported$159,359ExpensesNotReportedAmt
Expenses Subtotal$2,151,688ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$2,151,688TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:THE ASSOCIATION IS A TAX EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS, THEREFORE, EXEMPT FROM FEDERAL AND STATE INCOME TAX. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE ASSOCIATION TO EVALUATE TAX POSITIONS TAKEN, INCLUDING THE POSITION THAT THE ASSOCIATION QUALIFIES AS A TAX-EXEMPT ORGANIZATION, AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ASSOCIATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ASSOCIATION, AND HAS CONCLUDED THAT AS OF JUNE 30, 2020 AND 2019, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ASSOCIATION BELIEVES IT IS NO LONGER SUBJECT TO EXAMINATIONS FOR YEARS PRIOR TO JUNE 30, 2017.
PART XI, LINE 2D - OTHER ADJUSTMENTS:DIRECT COST OF PUBLICATIONS, POLICY BROCHURES & MANAGEMENT INFORMATION 159,359.
PART XII, LINE 2D - OTHER ADJUSTMENTS:DIRECT COST OF PUBLICATIONS, POLICY BROCHURES & MANAGEMENT INFORMATION 159,359.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Written Employment ContractYes (X)WrittenEmploymentContractInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonGLENN KOOCHERPersonNm
TitleEXECUTIVE DIRECTORTitleTxt
Base Compensation Filing Org$180,100BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$12,339NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$192,439TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6THE MEMBERS OF THE MASSACHUSETTS ASSOCIATION OF SCHOOL COMMITTEES ARE THE PUBLICALLY ELECTED LOCAL SCHOOL COMMITTEES IN EACH TOWN & CITY IN THE COMMONWEALTH OF MASSACHUSETTS
FORM 990, PART VI, SECTION A, LINE 7ATHE BOARD OF DIRECTORS ARE ELECTED BY THE MEMBERS AT THE ANNUAL MEETING. THE MEMBERS ALSO APPROVE ALL BUSINESS BROUGHT BEFORE THEM AT THE ANNUAL MEETING.
FORM 990, PART VI, SECTION A, LINE 7BTHE BOARD OF DIRECTORS ARE ELECTED BY THE MEMBERS AT THE ANNUAL MEETING. THE MEMBERS ALSO APPROVE ALL BUSINESS BROUGHT BEFORE THEM AT THE ANNUAL MEETING.
FORM 990, PART VI, SECTION B, LINE 11BTHE BOARD OF DIRECTORS HAS DELEGATED THE RESPONSIBILITY OF REVIEWING, PROVING & SIGNING THE FORM 990 TO THE EXECUTIVE DIRECTOR. THE 990 IS MADE AVAILABLE TO ALL BOARD MEMBERS UPON REQUEST.
FORM 990, PART VI, SECTION B, LINE 12CTHE ASSOCIATION HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT REQUIRES ALL BOARD MEMBERS & EMPLOYEES TO DISCLOSE CONFLICTS. THE BOARD REVIEWS THESE ANNUALLY TO ASSURE THAT NO CONFLICTS EXIST.
FORM 990, PART VI, SECTION B, LINE 15THE ASSOCIATION'S GOVERNING BODY NEGOTIATE A CONTRACT WITH THE EXECUTIVE DIRECTOR USING ITS VARIOUS SOURCES TO EVALUATE THE COMPENSATION OF THE EXECUTIVE. THE BOARD MUST APPROVE THE WRITTEN AGREEMENT.
FORM 990, PART VI, SECTION C, LINE 19THE ASSOCIATION MAKES AVAILABLE THROUGH ITS WEBSITE & IN ITS OFFICES ALL GOVERNING DOCUMENTS TO ANYONE WHO ASKS FOR THEM.
FORM 990, PART XII, LINE 2C:THERE IS NO CHANGE FROM THE PRIOR YEAR IN THE COMMITTEE OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS.

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