MASS ASSOCIATION OF SCHOOL COMMITTES INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization
MASS ASSOCIATION OF SCHOOL COMMITTES INC (EIN 04-2214848)
Tax period
2012-07-01 to 2013-06-30
Filed
2013-11-13
IRS object ID
201313179349301981
Schema version
2012v2.1
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)
Timestamp2013-11-13T11:00:57-06:00Timestamp
Tax Period End Date2013-06-30TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1WOLF & COMPANY PCBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line199 HIGH STREET 21ST FLOORAddressLine1
CityBOSTONCity
StateMAState
ZIP Code02110ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2012-07-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN042214848EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1MASSACHUSETTS ASSOCIATION OF SCHOOLBusinessNameLine1
Business Name Line2COMMITTEES INCBusinessNameLine2
FieldValueIRS element (for citing)
In Care Of Name% GLENN KOOCHERInCareOfName
Name ControlMASSNameControl
Phone6175238454Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line1ONE MCKINLEY SQUAREAddressLine1
Address Line2Suite FL TWOAddressLine2
CityBOSTONCity
StateMAState
ZIP Code02109ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameGlenn KoocherName
TitleExecutive DirectorTitle
Phone6175238454Phone
Date Signed2013-11-13DateSigned
Authorize Third PartytrueAuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameAnthony T Carideo Jr CPAName
Phone6174399700Phone
Date Prepared2013-11-06DatePrepared
FieldValueIRS element (for citing)
Tax Year2012TaxYear
Build TS2016-02-25 16:41:14ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Gross Receipts2068569GrossReceipts
Group Return For AffiliatesfalseGroupReturnForAffiliates
Organization501c3XOrganization501c3
Web SiteWWW.MASC.ORGWebSite
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation1954YearFormation
State Legal DomicileMAStateLegalDomicile
Activity Or Mission DescriptionMASC IS A MEMBER-DRIVEN ASSOCIATION WHOSE MISSION IS TO SUPPORT MASSACHUSETTS SCHOOL LEADERS IN THEIR INCREASINGLY COMPLEX GOVERNANCE ROLE.ActivityOrMissionDescription
Nbr Voting Members Governing Body15NbrVotingMembersGoverningBody
Nbr Independent Voting Members14NbrIndependentVotingMembers
Total Nbr Employees10TotalNbrEmployees
Total Nbr Volunteers50TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Contributions Grants Prior Year1198560ContributionsGrantsPriorYear
Contributions Grants Current Year1134206ContributionsGrantsCurrentYear
Program Service Revenue Prior Year437816ProgramServiceRevenuePriorYear
Program Service Revenue CY379418ProgramServiceRevenueCY
Investment Income Prior Year1602InvestmentIncomePriorYear
Investment Income Current Year3966InvestmentIncomeCurrentYear
Other Revenue Prior Year437925OtherRevenuePriorYear
Other Revenue Current Year374862OtherRevenueCurrentYear
Total Revenue Prior Year2075903TotalRevenuePriorYear
Total Revenue Current Year1892452TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year0GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY0GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year0BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year842379SalariesEtcPriorYear
Salaries Etc Current Year859791SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year0TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year0TotalFundrsngExpCurrentYear
Other Expense Prior Year1005232OtherExpensePriorYear
Other Expenses Current Year942786OtherExpensesCurrentYear
Total Expenses Prior Year1847611TotalExpensesPriorYear
Total Expenses Current Year1802577TotalExpensesCurrentYear
Revenues Less Expenses Prior Year228292RevenuesLessExpensesPriorYear
Revenues Less Expenses CY89875RevenuesLessExpensesCY
Total Assets BOY1403904TotalAssetsBOY
Total Assets EOY1483544TotalAssetsEOY
Total Liabilities BOY51211TotalLiabilitiesBOY
Total Liabilities EOY40976TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY1352693NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY1442568NetAssetsOrFundBalancesEOY
Mission DescriptionTHE 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.MissionDescription
Significant New Program ServicesfalseSignificantNewProgramServices
Significant ChangefalseSignificantChange
Expense1207355Expense
DescriptionIn 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.Description
Total Program Service Expense1207355TotalProgramServiceExpense
Described In501 C3trueDescribedIn501C3
Schedule B RequiredtrueScheduleBRequired
Political ActivitiesfalsePoliticalActivities
Lobbying ActivitiestrueLobbyingActivities
Subject To Proxy TaxfalseSubjectToProxyTax
Donor Advised FundsfalseDonorAdvisedFunds
Conservation EasementsfalseConservationEasements
Collections Of ArtfalseCollectionsOfArt
Credit CounselingfalseCreditCounseling
Term Or Permanent EndowmentsfalseTermOrPermanentEndowments
Report Land Bldg EquiptrueReportLandBldgEquip
Report Invest Oth SecuritiesfalseReportInvestOthSecurities
Report Prog Rel InvestfalseReportProgRelInvest
Report Other AssetsfalseReportOtherAssets
Report Other LiabilitiesfalseReportOtherLiabilities
Report Fin48 FootnotetrueReportFin48Footnote
Independent Audit Financial StmttrueIndependentAuditFinancialStmt
Consolidated Audit Financial StmtfalseConsolidatedAuditFinancialStmt
SchoolfalseSchool
Foreign OfficefalseForeignOffice
Foreign ActivitiesfalseForeignActivities
More Than5000 K To OrganizationsfalseMoreThan5000KToOrganizations
More Than5000 K To IndividualsfalseMoreThan5000KToIndividuals
Professional FundraisingfalseProfessionalFundraising
Fundraising ActivitiesfalseFundraisingActivities
GamingfalseGaming
HospitalfalseHospital
Grants To OrganizationsfalseGrantsToOrganizations
Grants To IndividualsfalseGrantsToIndividuals
Schedule J RequiredtrueScheduleJRequired
Tax Exempt BondsfalseTaxExemptBonds
Excess Benefit TransactionfalseExcessBenefitTransaction
Prior Excess Benefit TransactionfalsePriorExcessBenefitTransaction
Loan To Officer Or DQPfalseLoanToOfficerOrDQP
Grant To Related PersonfalseGrantToRelatedPerson
Bsnss Rltnshp With OrganizationfalseBsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family MemberfalseBsnssRltnshpThruFamilyMember
Officer Entity With Bsnss RltnshpfalseOfficerEntityWithBsnssRltnshp
Deductible Non Cash ContributionsfalseDeductibleNonCashContributions
Deductible Contributions Of ArtfalseDeductibleContributionsOfArt
TerminatedfalseTerminated
Partial LiquidationfalsePartialLiquidation
Disregarded EntityfalseDisregardedEntity
Related EntityfalseRelatedEntity
Related Org Controlled EntityfalseRelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl OrgfalseTransfersToExemptNonChrtblOrg
Activities Conducted PartnershipfalseActivitiesConductedPartnership
Schedule O RequiredtrueScheduleORequired
Number Forms Transmitted With109617NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Compliance With Backup WitholdingtrueComplianceWithBackupWitholding
Number Of Employees10NumberOfEmployees
Employment Tax Returns FiledtrueEmploymentTaxReturnsFiled
Unrelated Business IncomefalseUnrelatedBusinessIncome
Foreign Financial AccountfalseForeignFinancialAccount
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTrans
Taxable Party NotificationfalseTaxablePartyNotification
Non Deductible ContributionsfalseNonDeductibleContributions
Quid Pro Quo ContributionsfalseQuidProQuoContributions
Form8282 Property Disposed OffalseForm8282PropertyDisposedOf
Funds To Pay PremiumsfalseFundsToPayPremiums
Premiums PaidfalsePremiumsPaid
Indoor Tanning ServicesfalseIndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members15NbrVotingGoverningBodyMembers
Number Independent Voting Members14NumberIndependentVotingMembers
Family Or Business RelationshipfalseFamilyOrBusinessRelationship
Delegation Of Management DutiesfalseDelegationOfManagementDuties
Changes To Organizing DocsfalseChangesToOrganizingDocs
Material Diversion Or MisusefalseMaterialDiversionOrMisuse
Members Or StockholderstrueMembersOrStockholders
Election Of Board MemberstrueElectionOfBoardMembers
Decisions Subject To ApprovaltrueDecisionsSubjectToApproval
Minutes Of Governing BodytrueMinutesOfGoverningBody
Minutes Of CommitteestrueMinutesOfCommittees
Officer Mailing AddressfalseOfficerMailingAddress
Local ChaptersfalseLocalChapters
Form990 Provided To Governing BodytrueForm990ProvidedToGoverningBody
Conflict Of Interest PolicytrueConflictOfInterestPolicy
Annual Disclosure Covered PersonstrueAnnualDisclosureCoveredPersons
Regular Monitoring EnforcementtrueRegularMonitoringEnforcement
Whistleblower PolicytrueWhistleblowerPolicy
Document Retention PolicyfalseDocumentRetentionPolicy
Compensation Process CEOtrueCompensationProcessCEO
Compensation Process OthertrueCompensationProcessOther
Investment In Joint VenturefalseInvestmentInJointVenture
States Where Copy Of Return Is FiledMAStatesWhereCopyOfReturnIsFiled
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

FieldValueIRS element (for citing)
Name PersonGLENN KOOCHERNamePerson
Telephone Number6175238454TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line1ONE MCKINLEY SQUAREAddressLine1
CityBOSTONCity
StateMAState
ZIP Code02109ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (17 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorOfficerOfficerReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensationKey EmployeeKeyEmployeeHighest Compensated EmployeeHighestCompensatedEmployee
Penelope Blackwell
President (thru April 2013)1.0XX000
Dorothy Presser
director1.0XX2691900
Ann Marie Cugno
president elect1.0XX000
Deborah Davis
DIRECTOR1.0X000
EVELYN THOREN
DIRECTOR1.0X000
Mary Jo Rosetti
president1.0XX000
Patrick Murphy
director1.0X000
Jacob Olivera
Secretary/Treasurer1.0XX000
Patrick Francomano
vice president1.0XX000
Shirely Lundberg
Director1.0X000
John Hockridge
Director1.0X000
Paulette Van Der Kloot
Director1.0X000
Beverly Hugo
Director1.0X000
Charlene McEntee
Director1.0X000
Devan Sheehan
Director1.0X000
GLENN KOOCHER
EXECUTIVE DIRECTOR40.0153023010714X
Jenifer P Handy
comm. director40.09396706578X
FieldValueIRS element (for citing)
Total Reportable Comp From Org273909TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs0TotalReportableCompFrmRltdOrgs
Total Other Compensation17292TotalOtherCompensation
Number Individuals GT100 K1NumberIndividualsGT100K
Formers ListedfalseFormersListed
Total Comp GT150 KtrueTotalCompGT150K
Compensation From Other SourcesfalseCompensationFromOtherSources
Number Of Contractors GT100 K0NumberOfContractorsGT100K
Membership Dues956352MembershipDues
Government Grants177854GovernmentGrants
Total Contributions1134206TotalContributions

Program Service Revenue ProgramServiceRevenue (3 entries)

DescriptionDescriptionBusiness CodeBusinessCodeTotal Revenue ColumnTotalRevenueColumnRelated Or Exempt Function IncomeRelatedOrExemptFunctionIncome
STATE CONFERENCE611430280200280200
CONFER. & WORKSHOP61143052255225
MASC SEARCH SERVIC6117109399393993
FieldValueIRS element (for citing)
Total Program Service Revenue379418TotalProgramServiceRevenue

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column3966TotalRevenueColumn
Exclusion$3,966ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn

Royalties Revenue RoyaltiesRevenue

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn

Rental Income Or Loss RentalIncomeOrLoss

FieldValueIRS element (for citing)
Real0Real
Personal0Personal

Net Rental Income Or Loss NetRentalIncomeOrLoss

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn

Net Gain Or Loss Investments NetGainOrLossInvestments

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn

Net Income From Gaming NetIncomeFromGaming

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn
FieldValueIRS element (for citing)
Gross Sales Of Inventory521359GrossSalesOfInventory
Cost Of Goods Sold176117CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

FieldValueIRS element (for citing)
Total Revenue Column345242TotalRevenueColumn
Related Or Exempt Function Income345242RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc

FieldValueIRS element (for citing)
DescriptionPLAQUES & MISCELLANEOUSDescription
Business Code900099BusinessCode
Total Revenue Column29620TotalRevenueColumn
Related Or Exempt Function Income29620RelatedOrExemptFunctionIncome
FieldValueIRS element (for citing)
Total Other Revenue29620TotalOtherRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column1892452TotalRevenueColumn
Related Or Exempt Function Income754280RelatedOrExemptFunctionIncome
Exclusion$3,966ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

FieldValueIRS element (for citing)
Total0Total

Grants To Domestic Individuals GrantsToDomesticIndividuals

FieldValueIRS element (for citing)
Total0Total

Foreign Grants ForeignGrants

FieldValueIRS element (for citing)
Total0Total

Benefits To Members BenefitsToMembers

FieldValueIRS element (for citing)
Total0Total

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total163737Total
Program Services163737ProgramServices

Comp Disqual Persons CompDisqualPersons

FieldValueIRS element (for citing)
Total0Total

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total555061Total
Program Services483181ProgramServices
Management And General71880ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

FieldValueIRS element (for citing)
Total49802Total
Program Services44822ProgramServices
Management And General4980ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total38069Total
Program Services34262ProgramServices
Management And General3807ManagementAndGeneral

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total53122Total
Program Services47810ProgramServices
Management And General5312ManagementAndGeneral

Fees For Services Management FeesForServicesManagement

FieldValueIRS element (for citing)
Total0Total

Fees For Services Legal FeesForServicesLegal

FieldValueIRS element (for citing)
Total64460Total
Management And General64460ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total30475Total
Management And General30475ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

FieldValueIRS element (for citing)
Total48100Total
Management And General48100ManagementAndGeneral

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total0Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

FieldValueIRS element (for citing)
Total0Total

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total0Total

Advertising Advertising

FieldValueIRS element (for citing)
Total0Total

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total168111Total
Program Services42095ProgramServices
Management And General126016ManagementAndGeneral

Information Technology InformationTechnology

FieldValueIRS element (for citing)
Total8276Total
Management And General8276ManagementAndGeneral

Royalties Royalties

FieldValueIRS element (for citing)
Total0Total

Occupancy Occupancy

FieldValueIRS element (for citing)
Total46463Total
Management And General46463ManagementAndGeneral

Travel Travel

FieldValueIRS element (for citing)
Total0Total

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

FieldValueIRS element (for citing)
Total0Total

Conferences Meetings ConferencesMeetings

FieldValueIRS element (for citing)
Total318553Total
Program Services318553ProgramServices

Interest Interest

FieldValueIRS element (for citing)
Total0Total

Payments To Affiliates PaymentsToAffiliates

FieldValueIRS element (for citing)
Total0Total

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total19848Total
Management And General19848ManagementAndGeneral

Insurance Insurance

FieldValueIRS element (for citing)
Total6478Total
Management And General6478ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescriptionTotalTotalProgram ServicesProgramServicesManagement And GeneralManagementAndGeneral
MASC SEARCH SERVICES7289572895
MEMBERSHIPS4156141561
STAFF EXPENSE3312633126
MEMBER SERVICES1541815418

All Other Expenses AllOtherExpenses

FieldValueIRS element (for citing)
Total69022Total
Management And General69022ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total1802577Total
Program Services1207355ProgramServices
Management And General595222ManagementAndGeneral
Fundraising0Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY150339BOY
EOY66764EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

FieldValueIRS element (for citing)
BOY824684BOY
EOY1028650EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Accounts Receivable AccountsReceivable

FieldValueIRS element (for citing)
BOY120293BOY
EOY127363EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

FieldValueIRS element (for citing)
BOY70700BOY
EOY37287EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis455629LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec232149LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY237888BOY
EOY223480EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Investments Other Securities InvestmentsOtherSecurities

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Investments Program Related InvestmentsProgramRelated

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Intangible Assets IntangibleAssets

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Other Assets Total OtherAssetsTotal

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY1403904BOY
EOY1483544EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY26553BOY
EOY23476EOY

Grants Payable GrantsPayable

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Deferred Revenue DeferredRevenue

FieldValueIRS element (for citing)
BOY24658BOY
EOY17500EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Escrow Account Liability EscrowAccountLiability

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Loans From Officers Directors LoansFromOfficersDirectors

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY51211BOY
EOY40976EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY1352693BOY
EOY1442568EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY1352693BOY
EOY1442568EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY1403904BOY
EOY1483544EOY
FieldValueIRS element (for citing)
Reconcilation Revenue Expenses89875ReconcilationRevenueExpenses
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or ReviewfalseAccountantCompileOrReview
FS AuditedtrueFSAudited

FS Audited Basis FSAuditedBasis

FieldValueIRS element (for citing)
Financial Statement SeparateXFinancialStatementSeparate
FieldValueIRS element (for citing)
Audit CommitteetrueAuditCommittee

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2XPubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years915918CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years930211CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years921210CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year1198560CurrentTaxYearMinus1Year
Current Tax Year1134206CurrentTaxYear
Total5100105Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years884973CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years891142CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years942562CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year987265CurrentTaxYearMinus1Year
Current Tax Year930397CurrentTaxYear
Total4636339Total

Gross Receipts From Non UBI GrossReceiptsFromNonUBI

FieldValueIRS element (for citing)
Total0Total

Tax Rev Levied For Org Benefit509 TaxRevLeviedForOrgBenefit509

FieldValueIRS element (for citing)
Total0Total

Value Of Svcs Fclts Furnishd By Govt ValueOfSvcsFcltsFurnishdByGovt

FieldValueIRS element (for citing)
Total0Total

Total509 Total509

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years1800891CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years1821353CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years1863772CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year2185825CurrentTaxYearMinus1Year
Current Tax Year2064603CurrentTaxYear
Total9736444Total

Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons

FieldValueIRS element (for citing)
Total0Total

Amts From Subst Contributors AmtsFromSubstContributors

FieldValueIRS element (for citing)
Total0Total

Support From DQ Ps Etc SupportFromDQPsEtc

FieldValueIRS element (for citing)
Total0Total
FieldValueIRS element (for citing)
Public Support Total5099736444PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years21847CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years6178CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years2455CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year1602CurrentTaxYearMinus1Year
Current Tax Year3966CurrentTaxYear
Total36048Total

Post1975 UBTI Post1975UBTI

FieldValueIRS element (for citing)
Total0Total

Investment Income And UBTI InvestmentIncomeAndUBTI

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years21847CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years6178CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years2455CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year1602CurrentTaxYearMinus1Year
Current Tax Year3966CurrentTaxYear
Total36048Total

Net Income From Other UBI NetIncomeFromOtherUBI

FieldValueIRS element (for citing)
Total0Total

Other Income509 OtherIncome509

FieldValueIRS element (for citing)
Total0Total

Total Support Total TotalSupportTotal

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years1822738CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years1827531CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years1866227CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year2187427CurrentTaxYearMinus1Year
Current Tax Year2068569CurrentTaxYear
Total9772492Total
FieldValueIRS element (for citing)
Public Support Percentage5090.99631PublicSupportPercentage509
Prior Year Support Percentage0.99263PriorYearSupportPercentage
Investment Income Percentage0.00369InvestmentIncomePercentage
Prior Yr Invest Income Percentage0.00737PriorYrInvestIncomePercentage
Thirty Three Percnt Tests CY509XThirtyThreePercntTestsCY509

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

FieldValueIRS element (for citing)
Contributor NumberRESTRICTEDContributorNumber

Contributor Name Business ContributorNameBusiness

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor Address US ContributorAddressUS

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Aggregate ContributionsRESTRICTEDAggregateContributions

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Total Grassroots LobbyingTotalGrassrootsLobbying

Total Direct Lobbying TotalDirectLobbying

FieldValueIRS element (for citing)
Filing Organizations Totals56625FilingOrganizationsTotals

Total Lobbying Expenditures TotalLobbyingExpenditures

FieldValueIRS element (for citing)
Filing Organizations Totals56625FilingOrganizationsTotals

Other Exempt Purpose Expenditures OtherExemptPurposeExpenditures

FieldValueIRS element (for citing)
Filing Organizations Totals1745952FilingOrganizationsTotals

Total Exempt Purpose Expenditures TotalExemptPurposeExpenditures

FieldValueIRS element (for citing)
Filing Organizations Totals1802577FilingOrganizationsTotals

Lobbying Nontaxable LobbyingNontaxableAmount

FieldValueIRS element (for citing)
Filing Organizations Totals240129FilingOrganizationsTotals

Grassroots Nontaxable GrassrootsNontaxableAmount

FieldValueIRS element (for citing)
Filing Organizations Totals60032FilingOrganizationsTotals
FieldValueIRS element (for citing)
Tot Lobbying Grassroot Minus Non TxTotLobbyingGrassrootMinusNonTx
Tot Lobby Expend Mns Lobbying NontxTotLobbyExpendMnsLobbyingNontx
Form4720 FiledfalseForm4720Filed

Lobbying Nontaxable Amount2 LobbyingNontaxableAmount2

FieldValueIRS element (for citing)
Current Year Minus3230847CurrentYearMinus3
Current Year Minus2239020CurrentYearMinus2
Current Year Minus1242381CurrentYearMinus1
Current Year240129CurrentYear
Total952377Total
FieldValueIRS element (for citing)
Lobbying Ceiling$1,428,566LobbyingCeilingAmount

Total Lobbying Expenditures2 TotalLobbyingExpenditures2

FieldValueIRS element (for citing)
Current Year Minus367205CurrentYearMinus3
Current Year Minus262767CurrentYearMinus2
Current Year Minus165550CurrentYearMinus1
Current Year56625CurrentYear
Total252147Total

Grassroots Nontaxable Amount2 GrassrootsNontaxableAmount2

FieldValueIRS element (for citing)
Current Year Minus357712CurrentYearMinus3
Current Year Minus259755CurrentYearMinus2
Current Year Minus160595CurrentYearMinus1
Current Year60032CurrentYear
Total238094Total
FieldValueIRS element (for citing)
Grassroots Ceiling$357,141GrassrootsCeilingAmount

Grassroots Lobbying Expenditures GrassrootsLobbyingExpenditures

FieldValueIRS element (for citing)
Current Year Minus30CurrentYearMinus3
Current Year Minus20CurrentYearMinus2
Current Year Minus10CurrentYearMinus1
Total0Total

Form990 Schedule C Part IV Form990ScheduleCPartIV

FieldValueIRS element (for citing)
IdentifierLobbyingIdentifier
Return ReferenceSchedule C Part I-A Line 1aReturnReference
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.Explanation

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Art Public Exhibition AmtsArtPublicExhibitionAmts
Held Works Of Art AmtsHeldWorksOfArtAmts
Current Year Minus3 YearsCurrentYearMinus3Years
Current Year Minus4 YearsCurrentYearMinus4Years
LandLand

Buildings Buildings

FieldValueIRS element (for citing)
Other Cost Or Other Basis331476OtherCostOrOtherBasis
Depreciation141337Depreciation
Book Value190139BookValue
FieldValueIRS element (for citing)
Leasehold ImprovementsLeaseholdImprovements
EquipmentEquipment

Other Land Buildings OtherLandBuildings

FieldValueIRS element (for citing)
Other Cost Or Other Basis124153OtherCostOrOtherBasis
Depreciation90812Depreciation
Book Value33341BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings223480TotalOfBookValueLandBuildings
Federal Income Tax Liability0FederalIncomeTaxLiability
Total Of Amounts0TotalOfAmounts
Footnote In Part XIIIXFootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt2068569TotRevenueEtcAuditedFinclStmt
Revenue Subtotal2068569RevenueSubtotal
Other Revenues Not Included-176117OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt-176117RevenueNotRptdOnFinStmt
Total Revenue Per Form9901892452TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt1978694TotExpensesEtcAuditedFinclStmt
Other Expenses Included176117OtherExpensesIncluded
Expenses Not Rptd F990176117ExpensesNotRptdF990
Expenses Subtotal1802577ExpensesSubtotal
Total Expenses Per Form9901802577TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
Uncertain tax positionSchedule D Page 3 Part X Line 2The 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, 2013 and 2012, 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, 2010.
direct expenses costs of salesSchedule D Page 4 Part XI Line 4b & XII Line 2dDirect cost of sales related to sales of publications, policy brochures and management information for school committees are reported as expenses in the financial statements. A total of $176,117 has been reclassed from functional expenses as reported on page 10 of form 990 to page 9.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Written Employment ContractXWrittenEmploymentContract
Board Or Committee ApprovalXBoardOrCommitteeApproval
Severance PaymentfalseSeverancePayment
Supplemental Nonqual Retire PlanfalseSupplementalNonqualRetirePlan
Equity Based Comp ArrangementfalseEquityBasedCompArrangement
Comp Based On Revenue Of Filing OrgfalseCompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related OrgsfalseCompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing OrgfalseCompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate OrgsfalseCompBasedNetEarningsRelateOrgs
Any Non Fixed PaymentsfalseAnyNonFixedPayments

Form990 Schedule J Part II Form990ScheduleJPartII

FieldValueIRS element (for citing)
Name PersonGLENN KOOCHERNamePerson
TitleEXECUTIVE DIRECTORTitle
Base Compensation Filing Org153023BaseCompensationFilingOrg
Comp Based On Related Orgs0CompBasedOnRelatedOrgs
Bonus Filing Org0BonusFilingOrg
Bonus Related Orgs0BonusRelatedOrgs
Other Compensation Filing Org0OtherCompensationFilingOrg
Other Compensation Related Orgs0OtherCompensationRelatedOrgs
Deferred Comp Filing Org10714DeferredCompFilingOrg
Deferred Comp Related Orgs0DeferredCompRelatedOrgs
Nontaxable Benefits Filing Org0NontaxableBenefitsFilingOrg
Nontaxable Benefits Related Orgs0NontaxableBenefitsRelatedOrgs
Total Compensation Filing Org163737TotalCompensationFilingOrg
Total Compensation Related Orgs0TotalCompensationRelatedOrgs
Comp Report Prior990 Filing Org0CompReportPrior990FilingOrg
Comp Report Prior990 Related Orgs0CompReportPrior990RelatedOrgs

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
MembersForm 990 Page 6 Part VI Section A Lines 6, 7a, 7bLine 6 The members of the Massachusetts Association of School Committees are the publically elected local school committees in each town & city in the Commonwealth of Massachusetts Lines 7a & 7b The 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.
Review of Form 990Form 990 Page 6 Part VI Section B Line 11The 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.
Conflict of Interest PolicyForm 990 page 6 part VI Section B line 12a, 12b, 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.
CompensationForm 990 Page 6 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.
Governing DocumentsForm 990 Page 6 part VI Section C Line 18The Association makes available through its website & in its offices all governing documents to anyone who asks for them.

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