2013-11-13T11:00:57-06:00 2013-06-30 WOLF & COMPANY PC 99 HIGH STREET 21ST FLOOR BOSTON MA 02110 990 2012-07-01 042214848 MASSACHUSETTS ASSOCIATION OF SCHOOL COMMITTEES INC % GLENN KOOCHER MASS 6175238454 ONE MCKINLEY SQUARE Suite FL TWO BOSTON MA 02109 Glenn Koocher 6175238454 2013-11-13 true Anthony T Carideo Jr CPA 6174399700 2013-11-06 2012 2016-02-25 16:41:14Z 2068569 false X WWW.MASC.ORG X 1954 MA MASC IS A MEMBER-DRIVEN ASSOCIATION WHOSE MISSION IS TO SUPPORT MASSACHUSETTS SCHOOL LEADERS IN THEIR INCREASINGLY COMPLEX GOVERNANCE ROLE. 15 14 10 50 0 1198560 1134206 437816 379418 1602 3966 437925 374862 2075903 1892452 0 0 0 0 842379 859791 0 0 0 1005232 942786 1847611 1802577 228292 89875 1403904 1483544 51211 40976 1352693 1442568 THE 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. false false 1207355 In 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. 1207355 true true false true false false false false false false true false false false false true true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false true 17 0 true 10 true false false false false false false false false false false X 15 14 false false false false true true true true true false false true true true true true false true true false MA X GLENN KOOCHER 6175238454 ONE MCKINLEY SQUARE BOSTON MA 02109 Penelope Blackwell 1.0 X X 0 0 0 Dorothy Presser 1.0 X X 26919 0 0 Ann Marie Cugno 1.0 X X 0 0 0 Deborah Davis 1.0 X 0 0 0 EVELYN THOREN 1.0 X 0 0 0 Mary Jo Rosetti 1.0 X X 0 0 0 Patrick Murphy 1.0 X 0 0 0 Jacob Olivera 1.0 X X 0 0 0 Patrick Francomano 1.0 X X 0 0 0 Shirely Lundberg 1.0 X 0 0 0 John Hockridge 1.0 X 0 0 0 Paulette Van Der Kloot 1.0 X 0 0 0 Beverly Hugo 1.0 X 0 0 0 Charlene McEntee 1.0 X 0 0 0 Devan Sheehan 1.0 X 0 0 0 GLENN KOOCHER 40.0 X 153023 0 10714 Jenifer P Handy 40.0 X 93967 0 6578 273909 0 17292 1 false true false 0 956352 177854 1134206 STATE CONFERENCE 611430 280200 280200 CONFER. & WORKSHOP 611430 5225 5225 MASC SEARCH SERVIC 611710 93993 93993 379418 3966 3966 0 0 0 0 0 0 0 0 521359 176117 345242 345242 PLAQUES & MISCELLANEOUS 900099 29620 29620 29620 1892452 754280 3966 0 0 0 0 163737 163737 0 555061 483181 71880 49802 44822 4980 38069 34262 3807 53122 47810 5312 0 64460 64460 30475 30475 48100 48100 0 0 0 0 168111 42095 126016 8276 8276 0 46463 46463 0 0 318553 318553 0 0 19848 19848 6478 6478 MASC SEARCH SERVICES 72895 72895 MEMBERSHIPS 41561 41561 STAFF EXPENSE 33126 33126 MEMBER SERVICES 15418 15418 69022 69022 1802577 1207355 595222 0 150339 66764 824684 1028650 0 0 120293 127363 0 0 0 0 0 0 0 0 70700 37287 455629 232149 237888 223480 0 0 0 0 0 0 0 0 0 0 1403904 1483544 26553 23476 0 0 24658 17500 0 0 0 0 0 0 0 0 0 0 0 0 51211 40976 X 1352693 1442568 0 0 0 0 1352693 1442568 1403904 1483544 89875 X false true X true X 915918 930211 921210 1198560 1134206 5100105 884973 891142 942562 987265 930397 4636339 0 0 0 1800891 1821353 1863772 2185825 2064603 9736444 0 0 0 9736444 21847 6178 2455 1602 3966 36048 0 21847 6178 2455 1602 3966 36048 0 0 1822738 1827531 1866227 2187427 2068569 9772492 0.99631 0.99263 0.00369 0.00737 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 56625 56625 1745952 1802577 240129 60032 false 230847 239020 242381 240129 952377 1428566 67205 62767 65550 56625 252147 57712 59755 60595 60032 238094 357141 0 0 0 0 Lobbying Schedule C Part I-A Line 1a MASC 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. 331476 141337 190139 124153 90812 33341 223480 0 0 X 2068569 2068569 -176117 -176117 1892452 1978694 176117 176117 1802577 1802577 Uncertain tax position Schedule D Page 3 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, 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 sales Schedule D Page 4 Part XI Line 4b & XII Line 2d Direct 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. X X false false false false false false false false GLENN KOOCHER 153023 0 0 0 0 0 10714 0 0 0 163737 0 0 0 Members Form 990 Page 6 Part VI Section A Lines 6, 7a, 7b Line 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 990 Form 990 Page 6 Part VI Section B Line 11 The 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 Policy Form 990 page 6 part VI Section B line 12a, 12b, 12c The 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. Compensation Form 990 Page 6 Part VI Section B Line 15 The 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 Documents Form 990 Page 6 part VI Section C Line 18 The Association makes available through its website & in its offices all governing documents to anyone who asks for them.