2014-02-03T12:32:04-06:00 2013-06-30 042917204 ANSTISS & CO PC 1115 WESTFORD STREET LOWELL MA 01851 990 2012-07-01 222553560 CAMBODIAN MUTUAL ASSISTANCE ASSOCIATION OF GREATER LOWELL INC CAMB 9784546200 120 CROSS STREET LOWELL MA 018544138 BOPHA MALONE 9784546200 2014-01-20 1 RICHARD B DIONNE P00142882 9784522500 2014-01-20 2012 2015-11-30 17:44:51Z BOPHA MALONE 120 CROSS STREET LOWELL MA 01854 338411 0 X WWW.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 EDUCATIONAL, CULTURAL, ECONOMIC AND SOCIAL PROGRAMS. 13 13 9 6 0 0 465456 249422 20147 18291 2864 2276 47991 44496 536458 314485 0 0 0 0 355737 288904 0 0 2981 249880 176173 605617 465077 -69159 -150592 1116244 1103177 66937 204462 1049307 898715 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. 0 0 41122 THE INDIVIDUAL DEVELOPMENT ACCOUNT (IDA) IS A REFUGEE'S SAVINGS PROGRAM FOR THREE SAVING GOALS: (1) FIRST TIME HOME BUYING (2) POST-SECONDARY EDUCATION OR RECERTIFICATION AND (3) SMALL BUSINESS. THE SAVING WILL BE MATCHED UP TO $2,000 FOR AN INDIVIDUAL PARTICIPANT AND $4,000 FOR ALL MEMBERS OF A HOUSEHOLD PLUS INTEREST EARNED ON MATCH FUNDS IN THE PARALLEL ACCOUNT. 52634 THE YOUNG PARENTS PROGRAM AIMS AT REDUCING WELFARE DEPENDENCY AMONG YOUNG PARENTS, AGES 14-21, WHO HAVE NOT RECEIVED A HIGH SCHOOL DIPLOMA OR ITS EQUIVALENT. THE PROGRAM ESPOUSES A MODEL OF DEVELOPMENT TO SUCCESSFULLY PREPARE AN INDIVIDUAL TO OBTAIN A JOB AS QUICKLY AS POSSIBLE IN THE PRIMARY LABOR MARKET. 86137 THE MONORAM FAMILY SUPPORT PROGRAM ASSISTS FAMILIES WITH DEVELOPMENTALLY DISABLED CHILDREN BY PROVIDING CASE MANAGEMENT, RESPITE CARE, COUNSELING, AS WELL AS BOTH RECREATIONAL AND EDUCATIONAL OPPORTUNITIES. 57744 18291 THE ELDER SERVICES PROGRAM ASSISTS LOWELL'S SOUTHEAST ASIAN ELDERS (AGES 60 AND UP) WITH THE FOLLOWING: 1)INTEGRATED CHRONIC DISEASE MANAGEMENT INCLUDING APPOINTMENT SCHEDULING AND TRANSPORTATION TO AND FROM MEDICAL APPOINTMENT, 2) ASSISTANCE IN APPLYING FOR SOCIAL BENEFITS AND 3) CITIZENSHIP APPLICATIONS. THE CAMBODIAN MUTUAL ASSISTANCE ASSOCIATION'S OTHER PROGRAMS INCLUDE TRANSLATION SERVICES, CITIZENSHIP APPLICATION ASSISTANCE, HOMELESSNESS PREVENTION, WORK WITH BURMESE REFUGEES AND A YOUTH VIDEO PROJECT. THE CAMBODIAN HEALTH PROMOTION PROJECT TEACHES PARTICIPANTS HOW TO COMMUNICATE BETTER WITH THEIR HEALTH CARE PROVIDER AND PROVIDES INFORMATION ON TREATING AND PREVENTING SPECIFIC ILLNESSES SUCH AS DIABETES, CARDIOVASCULAR DISEASE, CHOLESTEROL, OSTEOPOROSIS AND HIGH BLOOD PRESSURE. 57744 18291 237637 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 8 0 9 1 0 0 0 0 0 1 1 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 1 0 MA X THE ORGANIZATION 9784546200 120 CROSS STREET LOWELL MA 01854 METREY KEO 4.00 X 0 0 0 KEVIN COUGHLIN 4.00 X X 0 0 0 SITHNATH CHAN 4.00 X 0 0 0 JAMES THAWNGHMUNG 4.00 X 0 0 0 PAN SO 4.00 X 0 0 0 RITHY UONG 4.00 X 0 0 0 VANNA HOWARD 4.00 X X 0 0 0 BOPHA MALONE 4.00 X 0 0 0 JO-ANN ALMARAZ 4.00 X X 0 0 0 ARTHUR RYAN JR 4.00 X 0 0 0 RADY MOM 4.00 X 0 0 0 EVAN B HORN 4.00 X 0 0 0 RASY AN 40.00 X 63157 0 21024 63157 0 21024 0 0 0 0 0 10343 197100 41979 249422 TRANSLATION & FEE BASE 900099 13740 13740 REIMBURSEMENT REVENUE 900099 3113 3113 OTHER FEE REVENUE 900099 1438 1438 18291 2276 2276 48940 15667 33273 33273 33273 19482 10343 8259 11223 11223 314485 18291 0 46772 84181 27908 56273 144315 118430 25885 36219 14587 21632 24189 14958 9231 8300 8300 23748 20695 3053 350 350 15407 1340 13920 147 59877 59877 8251 4916 3335 3682 3682 8585 8585 7413 3070 4343 IDA PROGRAM MATCHING EX 23435 23435 CONTRIBUTIONS 4069 150 3919 BAD DEBT 3500 2500 1000 FUNDRAISING EXPENSES 2663 2663 6893 5648 1074 171 465077 237637 224459 2981 68100 2291 576372 223403 42975 16582 4066 5006 532685 64540 21315 468145 403416 387750 1116244 1103177 2591 2817 197389 64346 4256 66937 204462 X 1024307 888470 25000 10245 1049307 898715 1116244 1103177 -150592 0 X 1 X 0 0 0 X 686368 637122 613225 465456 249422 2651593 686368 637122 613225 465456 249422 2651593 2651593 65878 60441 51742 52925 51216 282202 13812 14705 8720 22870 19482 79589 3013384 107118 0.87990 0.89510 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 100000 100000 346414 5181 341233 48025 46113 1912 38246 13246 25000 468145 PARKING EASEMENT 387750 387750 IDA MATCHING FUNDS 1772 FISCAL AGENT LIABILITY 2484 4256 X 368411 30000 30000 338411 -23926 -23926 314485 519003 30000 23926 53926 465077 0 465077 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: 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 ORGANIZATIONS 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 ASSOCIATIONS 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. PART XI, LINE 4B - OTHER ADJUSTMENTS: AMORTIZATION OF PARKING EASEMENT -15,667. DIRECT FUNDRAISING EXPENSES -8,259. PART XII, LINE 2D - OTHER ADJUSTMENTS: AMORTIZATION OF PARKING EASEMENT 15,667. DIRECT FUNDRAISING EXPENSES 8,259. ANNIVERSARY CELELBRATION 28490 10000 18490 5789 1520 200 28490 10000 18490 5789 1520 200 7509 10981 FORM 990, PART VI, SECTION B, LINE 11 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, PART VI, SECTION B, LINE 12C THE ORGANIZATION 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, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE ORGANIZATION'S 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, PART VI, SECTION C, LINE 18 FORM 1023 AND 990 ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE ORGANIZATION'S BUSINESS ADDRESS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE ORGANIZATION'S BUSINESS ADDRESS.