MASS ASSOCIATION OF SCHOOL COMMITTES INC: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
MASS ASSOCIATION OF SCHOOL COMMITTES INC (EIN 04-2214848)
Tax period
2017-07-01 to 2018-06-30
Filed
2019-01-08
IRS object ID
201900089349300890
Schema version
2017v2.3
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)
Return2019-01-08T16:05:43-06:00ReturnTs
Tax Period End2018-06-30TaxPeriodEndDt

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 Begin2017-07-01TaxPeriodBeginDt

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 S KOOCHERPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone6175238454PhoneNum
Signature2018-12-28SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonHARRY A KALAJIAN JR CPAPreparerPersonNm
PTINP00464296PTIN
Phone6174399700PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address38.97.84.98IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-01-08IPDt
IP Tm13:21:56IPTm
IP TimezoneESIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdDA39A3EE5E6B4B0D3255BFEF95601890AFD80709AtSubmissionCreationDeviceId
At Submission Filing Device Id3035F85F9C36F92B25132AD5EF9C80758CB5F135AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerGLENN S KOOCHERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1ONE MCKINLEY SQUARE FL TWOAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02109ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,251,342GrossReceiptsAmt
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 Independent15VotingMembersIndependentCnt
Total Employee13TotalEmployeeCnt
Total Volunteers15TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,081,505PYContributionsGrantsAmt
CY Contributions Grants$1,103,435CYContributionsGrantsAmt
PY Program Service Revenue$531,997PYProgramServiceRevenueAmt
CY Program Service Revenue$558,247CYProgramServiceRevenueAmt
PY Investment Income$34,252PYInvestmentIncomeAmt
CY Investment Income$26,383CYInvestmentIncomeAmt
PY Other Revenue$481,688PYOtherRevenueAmt
CY Other Revenue$406,918CYOtherRevenueAmt
PY Total Revenue$2,129,442PYTotalRevenueAmt
CY Total Revenue$2,094,983CYTotalRevenueAmt
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$1,072,215PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,095,058CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$961,787PYOtherExpensesAmt
CY Other Expenses$1,038,771CYOtherExpensesAmt
PY Total Expenses$2,034,002PYTotalExpensesAmt
CY Total Expenses$2,133,829CYTotalExpensesAmt
PY Revenues Less Expenses$95,440PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$38,846CYRevenuesLessExpensesAmt
Total Assets BOY$1,945,967TotalAssetsBOYAmt
Total Assets EOY$2,001,398TotalAssetsEOYAmt
Total Liabilities BOY$52,100TotalLiabilitiesBOYAmt
Total Liabilities EOY$36,854TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,893,867NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,964,544NetAssetsOrFundBalancesEOYAmt
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$1,543,615ExpenseAmt
Revenue$965,165RevenueAmt
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.Desc
Total Program Service Expenses$1,543,615TotalProgramServiceExpensesAmt
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
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
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 With Officer Ent0BusinessRlnWithOfficerEntInd
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 Document11IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee13EmployeeCnt
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
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members15GoverningBodyVotingMembersCnt
Independent Voting Member15IndependentVotingMemberCnt
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
VICE PRESIDENT1.00Yes (X)Yes (X)$0$0$0
PATRICK MURPHY
PAST PRESIDENT1.00Yes (X)Yes (X)$0$0$0
JOHN HOCKRIDGE
DIRECTOR - TERM END 12/31/171.00Yes (X)$0$0$0
BEVERLY HUGO
PRESIDENT1.00Yes (X)Yes (X)$0$0$0
CHARLENE MCENTEE
DIRECTOR1.00Yes (X)$0$0$0
DEVIN SHEEHAN
PRESIDENT ELECT1.00Yes (X)Yes (X)$0$0$0
STACEY RIZZO
DIRECTOR1.00Yes (X)$0$0$0
DENISE HURST
DIRECTOR1.00Yes (X)$0$0$0
ELLEN HOLMES
SECRETARY/ TREASURER1.00Yes (X)Yes (X)$0$0$0
GEOFFREY SWETT
DIRECTOR1.00Yes (X)$0$0$0
BEVERLY GRIFFIN-DUNNE
DIRECTOR1.00Yes (X)$0$0$0
MICHELLE BODIN-HETTINGER
DIRECTOR1.00Yes (X)$0$0$0
WILLIAM FONSECA
DIRECTOR1.00Yes (X)$0$0$0
CAROLYN GREENE
DIRECTOR1.00Yes (X)$0$0$0
DONALD ERICKSON
DIRECTOR1.00Yes (X)$0$0$0
JOSHUA AMARAL
DIRECTOR1.00Yes (X)$0$0$0
GLENN KOOCHER
EXECUTIVE DIRECTOR40.00$170,590$0$11,941Yes (X)
JENIFER P HANDY
COMMUNICATIONS DIRECTOR40.00$100,620$0$7,043Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$271,210TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$18,984TotalOtherCompensationAmt
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$110,000CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
Membership Dues$1,103,435MembershipDuesAmt
Total Contributions$1,103,435TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
STATE CONFERENCE611430$387,846$387,846
MASC SEARCH SERVICE611710$120,665$120,665
CONFER. & WORKSHOP611430$34,336$34,336
BOARD DOCUMENT SERVICE611430$15,400$15,400
FieldValueIRS element (for citing)
Total Program Service Revenue$558,247TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$26,383TotalRevenueColumnAmt
Exclusion$26,383ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$530,477GrossSalesOfInventoryAmt
Cost Of Goods Sold$156,359CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$374,118TotalRevenueColumnAmt
Related Or Exempt Func Income$374,118RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescPLAQUES & MISCELLANEOUDesc
Business900099BusinessCd
Total Revenue Column$32,800TotalRevenueColumnAmt
Related Or Exempt Func Income$32,800RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$32,800OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,094,983TotalRevenueColumnAmt
Related Or Exempt Func Income$965,165RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$26,383ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$170,590TotalAmt
Program Services$170,590ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$723,310TotalAmt
Program Services$633,920ProgramServicesAmt
Management And General$89,390ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$63,668TotalAmt
Program Services$57,301ProgramServicesAmt
Management And General$6,367ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$70,872TotalAmt
Program Services$63,785ProgramServicesAmt
Management And General$7,087ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$66,618TotalAmt
Program Services$59,956ProgramServicesAmt
Management And General$6,662ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$56,311TotalAmt
Management And General$56,311ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$33,960TotalAmt
Management And General$33,960ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$50,368TotalAmt
Management And General$50,368ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$130,040TotalAmt
Program Services$38,396ProgramServicesAmt
Management And General$91,644ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$33,882TotalAmt
Management And General$33,882ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$49,011TotalAmt
Management And General$49,011ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$444,733TotalAmt
Program Services$444,733ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$16,795TotalAmt
Management And General$16,795ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$10,090TotalAmt
Management And General$10,090ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
MASC SEARCH SERVICES$74,934$74,934
DIRECTOR EXPENSE$69,415$69,415
MEMBERSHIPS$41,666$41,666
MEMBER SERVICES$27,566$27,566

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,133,829TotalAmt
Program Services$1,543,615ProgramServicesAmt
Management And General$590,214ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$167,672BOYAmt
EOY$118,614EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$382,643BOYAmt
EOY$251,965EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$54,116BOYAmt
EOY$68,857EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$24,783BOYAmt
EOY$28,120EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$471,850LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$313,497LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$174,148BOYAmt
EOY$158,353EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,142,605BOYAmt
EOY$1,375,489EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,945,967BOYAmt
EOY$2,001,398EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$29,600BOYAmt
EOY$29,854EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$22,500BOYAmt
EOY$7,000EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$52,100BOYAmt
EOY$36,854EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,893,867BOYAmt
EOY$1,964,544EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,893,867BOYAmt
EOY$1,964,544EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,945,967BOYAmt
EOY$2,001,398EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$38,846ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$109,523NetUnrlzdGainsLossesInvstAmt
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$1,180,560CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,023,074CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,039,543CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,081,505CurrentTaxYearMinus1YearAmt
Current Tax Year$1,103,435CurrentTaxYearAmt
Total$5,428,117TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$953,104CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,041,407CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,121,633CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,166,434CurrentTaxYearMinus1YearAmt
Current Tax Year$1,121,524CurrentTaxYearAmt
Total$5,404,102TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,133,664CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,064,481CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,161,176CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,247,939CurrentTaxYearMinus1YearAmt
Current Tax Year$2,224,959CurrentTaxYearAmt
Total$10,832,219TotalAmt

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$10,832,219PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$3,778CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$4,759CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$17,110CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$26,399CurrentTaxYearMinus1YearAmt
Current Tax Year$26,383CurrentTaxYearAmt
Total$78,429TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$3,778CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$4,759CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$17,110CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$26,399CurrentTaxYearMinus1YearAmt
Current Tax Year$26,383CurrentTaxYearAmt
Total$78,429TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,137,442CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,069,240CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,178,286CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,274,338CurrentTaxYearMinus1YearAmt
Current Tax Year$2,251,342CurrentTaxYearAmt
Total$10,910,648TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.99280PublicSupportCY509Pct
Public Support PY5090.99480PublicSupportPY509Pct
Investment Income CY0.00720InvestmentIncomeCYPct
Investment Income PY0.00520InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule C IRS990ScheduleC

Total Direct Lobbying TotalDirectLobbyingGrp

FieldValueIRS element (for citing)
Filing Organizations Total$57,530FilingOrganizationsTotalAmt

Total Lobbying Expend TotalLobbyingExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$57,530FilingOrganizationsTotalAmt

Other Exempt Purpose Expend OtherExemptPurposeExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$1,486,085FilingOrganizationsTotalAmt

Total Exempt Purpose Expend TotalExemptPurposeExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$1,543,615FilingOrganizationsTotalAmt

Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp

FieldValueIRS element (for citing)
Filing Organizations Total$227,181FilingOrganizationsTotalAmt

Grassroots Nontaxable GrassrootsNontaxableGrp

FieldValueIRS element (for citing)
Filing Organizations Total$56,795FilingOrganizationsTotalAmt

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$204,996CurrentYearMinus3Amt
Current Year Minus2$217,724CurrentYearMinus2Amt
Current Year Minus1$224,116CurrentYearMinus1Amt
Current Year$227,181CurrentYearAmt
Total$874,017TotalAmt
FieldValueIRS element (for citing)
Lobbying Ceiling$1,311,026LobbyingCeilingAmt

Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp

FieldValueIRS element (for citing)
Current Year Minus3$56,120CurrentYearMinus3Amt
Current Year Minus2$63,733CurrentYearMinus2Amt
Current Year Minus1$57,530CurrentYearMinus1Amt
Current Year$57,530CurrentYearAmt
Total$234,913TotalAmt

Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp

FieldValueIRS element (for citing)
Current Year Minus3$51,249CurrentYearMinus3Amt
Current Year Minus2$54,431CurrentYearMinus2Amt
Current Year Minus1$56,029CurrentYearMinus1Amt
Current Year$56,795CurrentYearAmt
Total$218,504TotalAmt
FieldValueIRS element (for citing)
Grassroots Ceiling$327,756GrassrootsCeilingAmt

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$331,476OtherCostOrOtherBasisAmt
Depreciation$187,442DepreciationAmt
Book Value$144,034BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$140,374OtherCostOrOtherBasisAmt
Depreciation$126,055DepreciationAmt
Book Value$14,319BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$158,353TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$2,360,865TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$109,523NetUnrealizedGainsInvstAmt
Revenue Not Reported$109,523RevenueNotReportedAmt
Revenue Subtotal$2,251,342RevenueSubtotalAmt
Other Revenues Not Included-$156,359OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt-$156,359RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$2,094,983TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,290,188TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$156,359OtherExpensesIncludedAmt
Expenses Not Reported$156,359ExpensesNotReportedAmt
Expenses Subtotal$2,133,829ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$2,133,829TotalExpensesPerForm990Amt

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, 2018 AND 2017, 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, 2015.
PART XI, LINE 4B - OTHER ADJUSTMENTS:DIRECT COST OF PUBLICATIONS, POLICY BROCHURES & MANAGEMENT INFORMATION -156,359.
PART XII, LINE 2D - OTHER ADJUSTMENTS:DIRECT COST OF PUBLICATIONS, POLICY BROCHURES & MANAGEMENT INFORMATION 156,359.

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$170,590BaseCompensationFilingOrgAmt
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$11,941NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$182,531TotalCompensationFilingOrgAmt
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, APPROVING & 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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