MASSACHUSETTS ASSOCIATION OF COMMUNITY DEVELOPMENT CORPORATION: Form 990, tax year 2022
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- Organization
- MASSACHUSETTS ASSOCIATION OF COMMUNITY DEVELOPMENT CORPORATION (EIN 04-2759909)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-05-14
- IRS object ID
- 202411359349309456
- Schema version
- 2022v5.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-14T14:43:52-05:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 221478099 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COHNREZNICK LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 350 GRANITE STREET SUITE 1200 | AddressLine1Txt |
| City | BRAINTREE | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02184 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042759909 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MASSACHUSETTS ASSOCIATION OF | BusinessNameLine1Txt |
| Business Name Line2 | COMMUNITY DEVELOPMENT CORPORATION | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MASS | BusinessNameControlTxt |
| Phone | 6174260303 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 44 SCHOOL STREET 800 | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02108 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | EMILY HABER | PersonNm |
| Person Title | PRESIDENT/CEO | PersonTitleTxt |
| Phone | 6174260303 | PhoneNum |
| Signature | 2024-05-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | EMILY | PersonFirstNm |
| Person Last | HABER | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JOLANTA TUCK CPA | PreparerPersonNm |
| PTIN | P01340068 | PTIN |
| Phone | 7813803520 | PhoneNum |
| Preparation | 2024-05-04 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | EMILY HABER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 44 SCHOOL STREET 800 | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02108 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,156,365 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | MACDC.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1982 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | SUPPORTING COMMUNITY BASED EFFORTS TO BUILD VIBRANT PLACES THAT PROVIDE ECONOMIC OPPORTUNITY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 17 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 17 | VotingMembersIndependentCnt |
| Total Employee | 15 | TotalEmployeeCnt |
| Total Volunteers | 17 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,568,297 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,740,094 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $213,896 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $173,175 | CYProgramServiceRevenueAmt |
| PY Investment Income | $158 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $129,484 | PYOtherRevenueAmt |
| CY Other Revenue | $243,096 | CYOtherRevenueAmt |
| PY Total Revenue | $1,911,835 | PYTotalRevenueAmt |
| CY Total Revenue | $2,156,365 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,115,313 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,025,269 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $731,376 | PYOtherExpensesAmt |
| CY Other Expenses | $1,052,441 | CYOtherExpensesAmt |
| PY Total Expenses | $1,846,689 | PYTotalExpensesAmt |
| CY Total Expenses | $2,077,710 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $65,146 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $78,655 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $912,733 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,682,212 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $154,048 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $842,280 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $758,685 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $839,932 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | MACDC IS A MEMBERSHIP ORGANIZATION THAT SEEKS TO BUILD AND SUSTAIN A HIGH PERFORMING AND ADAPTIVE COMMUNITY DEVELOPMENT SECTOR THAT IS SUPPORTED BY PRIVATE AND PUBLIC INVESTMENT AND SOUND PUBLIC POLICIES. WE ADVANCE RACIAL AND ECONOMIC EQUITY BY CREATING HEALTHY COMMUNITIES WHERE EVERYONE LIVES IN HOUSING THEY CAN AFFORD, BENEFITS FROM ECONOMIC OPPORTUNITIES AND CAN FULLY PARTICIPATE IN THE CIVIC LIFE OF THEIR COMMUNITY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $741,627 | ExpenseAmt |
| Revenue | $173,175 | RevenueAmt |
| Desc | THE MEL KING INSTITUTE FOR COMMUNITY BUILDING (THE INSTITUTE), WHICH THE ASSOCIATION CO-FOUNDED AND OPERATES, FOSTERS VIBRANT AND THRIVING MASSACHUSETTS COMMUNITIES BY ADVANCING THE SKILLS, KNOWLEDGE AND LEADERSHIP ABILITY OF PROFESSIONAL PRACTITIONERS AND VOLUNTEER LEADERS IN THE COMMUNITY DEVELOPMENT FIELD. TO ACHIEVE ITS MISSION, THE INSTITUTE LEVERAGES COLLABORATIVE EDUCATIONAL PARTNERSHIPS THAT OFFER HIGH QUALITY LEARNING OPPORTUNITIES TO PROFESSIONALS AND VOLUNTEERS IN THE COMMUNITY DEVELOPMENT FIELD, ENCOURAGE INNOVATION, AND PROMOTE AND INSTITUTIONALIZE SYSTEMIC SUCCESS. IN ADDITION TO OFFERING COURSES AND WORKSHOPS, THE INSTITUTE OPERATES A NUMBER OF PROGRAMS, INCLUDING A MENTORING PROGRAM, A TRAINING PROGRAM FOR PUBLIC HOUSING TENANTS CALLED THE RESIDENT LEADERSHIP ACADEMY, AND THE ALLIANCE FOR RACIAL EQUITY. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $582,186 | ExpenseAmt |
| Revenue | $118,772 | RevenueAmt |
| Desc | THE MEMBER INITIATIVES PROGRAM SEEKS TO STRENGTHEN THE CAPACITY OF THE ASSOCIATION'S MEMBER ORGANIZATIONS TO MEET THE VARIOUS NEEDS OF THEIR COMMUNITIES IN SUCH AREAS AS AFFORDABLE HOUSING, ECONOMIC DEVELOPMENT, SMALL BUSINESS DEVELOPMENT, RESIDENT SERVICES, COMMUNITY ORGANIZING AND FUNDRAISING. AS PART OF THIS PROGRAM, THE ASSOCIATION CONDUCTS PEER GROUPS TO SERVE AS LEARNING AND NETWORKING OPPORTUNITIES FOR PRACTITIONERS; COLLABORATES WITH OTHER ORGANIZATIONS TO OFFER TRAININGS AND DEVELOP PARTNERSHIPS; PROVIDES TECHNICAL ASSISTANCE TO LOCAL ORGANIZATIONS; COLLECTS AND SHARES INFORMATION ABOUT BEST PRACTICES IN THE FIELD; AND PROVIDES GROUP SPONSORED INSURANCE. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $555,888 | ExpenseAmt |
| Revenue | $0 | RevenueAmt |
| Desc | THE COMMUNITY DEVELOPMENT POLICY PROGRAM AIMS TO HELP COMMUNITY DEVELOPMENT CORPORATIONS (CDCS) WITH THEIR HOUSING, ECONOMIC DEVELOPMENT, AND COMMUNITY DEVELOPMENT ACTIVITIES BY CREATING A SUPPORTIVE POLICY ENVIRONMENT. THIS INCLUDES WORKING WITH LOCAL, STATE, AND FEDERAL AGENCIES AND ELECTED OFFICIALS TO DESIGN AND FUND VARIOUS PROGRAMS AND IT ALSO INCLUDES WORKING WITH PRIVATE INTERMEDIARIES, BANKS, FOUNDATIONS, AND CORPORATIONS TO DEVELOP PROGRAMS AND ESTABLISH PARTNERSHIPS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $1,879,701 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 45 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 15 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 17 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 17 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | 0 | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | EMILY HABER | PersonNm |
| Phone | 6174260303 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 44 SCHOOL STREET STE 800 | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02108 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| JOSEPH KRIESBERG | |||||||
| PRESIDENT/CEO (UNTIL 12/22) | 37.50 | Yes (X) | Yes (X) | $175,504 | $0 | $3,500 | |
| ANGIE LIOU | |||||||
| CHAIR | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| EMILIO DORCELY | |||||||
| VICE CHAIR | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MICKEY NORTHCUTT | |||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| RAFAEL MARES | |||||||
| CLERK | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| VANESSA CALDERON-ROSADO | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| YUN-JU CHOI | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVID CHRISTOPOLIS | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JAY COBURN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ROBERT CORLEY | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MARC DOHAN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| TERONDA ELLIS | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SUNEETH JOHN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| GAIL LATIMORE | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| COLLEEN LOVELESS | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KIMBERLY LYLE | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| GONZALO PUIGBO | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| LESLIE REID | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SHIRRONDA ALMEIDA | |||||||
| DIRECTOR OF MEL KING INSTI | 37.50 | $107,335 | $0 | $21,846 | Yes (X) | ||
| JOHN FITTERER | |||||||
| DIRECTOR OF OPERATIONS | 37.50 | $105,555 | $0 | $12,866 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $388,394 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $38,212 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTON LARSON ALLEN LLP | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 220 SOUTH SIXTH STREET STE 300 | AddressLine1Txt |
| City | MINNEAPOLIS | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55402 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | ACCOUNTING SERVICES | ServicesDesc |
| Compensation | $110,387 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $33,999 | FederatedCampaignsAmt |
| Membership Dues | $188,071 | MembershipDuesAmt |
| Government Grants | $643,375 | GovernmentGrantsAmt |
| All Other Contributions | $874,649 | AllOtherContributionsAmt |
| Total Contributions | $1,740,094 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MEL KING INSTITUTE | Desc |
| Business | 611710 | BusinessCd |
| Total Revenue Column | $173,175 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $173,175 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $173,175 | TotalProgramServiceRevenueAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $124,324 | TotalRevenueColumnAmt |
| Exclusion | $124,324 | ExclusionAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $118,772 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $118,772 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $118,772 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,156,365 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $291,947 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $124,324 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $115,204 | TotalAmt |
| Program Services | $92,163 | ProgramServicesAmt |
| Management And General | $23,041 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $730,095 | TotalAmt |
| Program Services | $642,700 | ProgramServicesAmt |
| Management And General | $87,395 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,388 | TotalAmt |
| Program Services | $33,024 | ProgramServicesAmt |
| Management And General | $364 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $77,135 | TotalAmt |
| Program Services | $76,730 | ProgramServicesAmt |
| Management And General | $405 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $69,447 | TotalAmt |
| Program Services | $58,571 | ProgramServicesAmt |
| Management And General | $10,876 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $108,425 | TotalAmt |
| Program Services | $97,021 | ProgramServicesAmt |
| Management And General | $11,404 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,761 | TotalAmt |
| Program Services | $38,761 | ProgramServicesAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $465 | TotalAmt |
| Management And General | $465 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $308,150 | TotalAmt |
| Program Services | $278,594 | ProgramServicesAmt |
| Management And General | $29,556 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,905 | TotalAmt |
| Program Services | $36,200 | ProgramServicesAmt |
| Management And General | $5,705 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $96,689 | TotalAmt |
| Program Services | $84,668 | ProgramServicesAmt |
| Management And General | $12,021 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $134,055 | TotalAmt |
| Program Services | $120,758 | ProgramServicesAmt |
| Management And General | $13,297 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,123 | TotalAmt |
| Program Services | $31,643 | ProgramServicesAmt |
| Management And General | $3,480 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROGRAM EXPENSE | Desc |
| Total | $288,868 | TotalAmt |
| Program Services | $288,868 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,077,710 | TotalAmt |
| Program Services | $1,879,701 | ProgramServicesAmt |
| Management And General | $198,009 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $368,374 | BOYAmt |
| EOY | $122,928 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $316,676 | BOYAmt |
| EOY | $219,338 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $108,100 | BOYAmt |
| EOY | $491,916 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,806 | BOYAmt |
| EOY | $32,501 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $156,271 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $89,593 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $66,588 | BOYAmt |
| EOY | $66,678 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $141,170 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $597,492 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,189 | BOYAmt |
| EOY | $10,189 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $912,733 | BOYAmt |
| EOY | $1,682,212 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $121,298 | BOYAmt |
| EOY | $237,389 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,750 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $604,891 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $154,048 | BOYAmt |
| EOY | $842,280 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $608,685 | BOYAmt |
| EOY | $645,338 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $150,000 | BOYAmt |
| EOY | $194,594 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $758,685 | BOYAmt |
| EOY | $839,932 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $912,733 | BOYAmt |
| EOY | $1,682,212 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $78,655 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $2,592 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,358,866 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,292,918 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,483,569 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,568,297 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,740,094 | CurrentTaxYearAmt |
| Total | $7,443,744 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,358,866 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,292,918 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,483,569 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,568,297 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,740,094 | CurrentTaxYearAmt |
| Total | $7,443,744 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $281,961 | SubstantialContributorsTotAmt |
| Public Support Total170 | $7,161,783 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,206 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,320 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $81,458 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $90,947 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $124,324 | CurrentTaxYearAmt |
| Total | $301,255 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10,687 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $29,056 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $51,861 | CurrentTaxYearMinus2YearsAmt |
| Total | $91,604 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $326 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,500 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $10,852 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $38,695 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $118,772 | CurrentTaxYearAmt |
| Total | $172,145 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $8,008,748 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $956,819 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.89420 | PublicSupportCY170Pct |
| Public Support PY170 | 0.90340 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | OTHER INCOME - 2018 AMOUNT: $ 326. 2019 AMOUNT: $ 3,500. 2020 AMOUNT: $ 10,852. 2021 AMOUNT: $ 38,695. 2022 AMOUNT: $ 118,772. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
Total Grassroots Lobbying TotalGrassrootsLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $2,800 | FilingOrganizationsTotalAmt |
Total Direct Lobbying TotalDirectLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $35,961 | FilingOrganizationsTotalAmt |
Total Lobbying Expend TotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $38,761 | FilingOrganizationsTotalAmt |
Other Exempt Purpose Expend OtherExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $2,038,949 | FilingOrganizationsTotalAmt |
Total Exempt Purpose Expend TotalExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $2,077,710 | FilingOrganizationsTotalAmt |
Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $253,886 | FilingOrganizationsTotalAmt |
Grassroots Nontaxable GrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $63,472 | FilingOrganizationsTotalAmt |
Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $229,897 | CurrentYearMinus3Amt |
| Current Year Minus2 | $233,071 | CurrentYearMinus2Amt |
| Current Year Minus1 | $242,334 | CurrentYearMinus1Amt |
| Current Year | $253,886 | CurrentYearAmt |
| Total | $959,188 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $1,438,782 | LobbyingCeilingAmt |
Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $9,656 | CurrentYearMinus3Amt |
| Current Year Minus2 | $57,009 | CurrentYearMinus2Amt |
| Current Year Minus1 | $62,169 | CurrentYearMinus1Amt |
| Current Year | $38,761 | CurrentYearAmt |
| Total | $167,595 | TotalAmt |
Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $57,474 | CurrentYearMinus3Amt |
| Current Year Minus2 | $58,268 | CurrentYearMinus2Amt |
| Current Year Minus1 | $60,584 | CurrentYearMinus1Amt |
| Current Year | $63,472 | CurrentYearAmt |
| Total | $239,798 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $359,697 | GrassrootsCeilingAmt |
Avg Grassroots Lobbying Expend AvgGrassrootsLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $6,654 | CurrentYearMinus3Amt |
| Current Year Minus2 | $23,620 | CurrentYearMinus2Amt |
| Current Year Minus1 | $24,611 | CurrentYearMinus1Amt |
| Current Year | $2,800 | CurrentYearAmt |
| Total | $57,685 | TotalAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $88,227 | OtherCostOrOtherBasisAmt |
| Depreciation | $61,735 | DepreciationAmt |
| Book Value | $26,492 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $68,044 | OtherCostOrOtherBasisAmt |
| Depreciation | $27,858 | DepreciationAmt |
| Book Value | $40,186 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $66,678 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LEASE LIABILITY | Desc |
| Amt | $604,891 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $604,891 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,158,492 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $2,592 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $2,592 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,155,900 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $465 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $465 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,156,365 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,077,245 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,077,245 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $465 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $465 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,077,710 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ASSOCIATION AND HAS CONCLUDED THAT, AS OF JUNE 30, 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURES IN THE FINANCIAL STATEMENTS. GENERALLY, THE ASSOCIATION'S INFORMATION OR TAX RETURNS REMAIN OPEN FOR POSSIBLE FEDERAL INCOME TAX EXAMINATION FOR THREE YEARS AFTER THE FILING DATE. WHILE NO INCOME TAX RETURNS ARE CURRENTLY BEING EXAMINED BY THE INTERNAL REVENUE SERVICE, TAX YEARS SINCE 2019 REMAIN OPEN. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOSEPH KRIESBERG | PersonNm |
| Title | PRESIDENT/CEO (UNTIL 12/22) | TitleTxt |
| Base Compensation Filing Org | $175,504 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $3,500 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $0 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $179,004 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | MACDC HAS TWO CLASSES OF MEMBERSHIP: CDC MEMBERS AND ASSOCIATE MEMBERS. EACH CDC MEMBER APPOINTS A SINGLE INDIVIDUAL TO PARTICIPATE IN THOSE VOTING DECISIONS LEFT TO THE FULL MEMBERSHIP. THE FULL MEMBERSHIP ELECTS THE GOVERNING BODY AND RETAINS THE AUTHORITY TO APPROVE ANY CHANGES IN THE BYLAWS. |
| FORM 990, PART VI, SECTION A, LINE 7A | MACDC HAS TWO CLASSES OF MEMBERSHIP: CDC MEMBERS AND ASSOCIATE MEMBERS. EACH CDC MEMBER APPOINTS A SINGLE INDIVIDUAL TO PARTICIPATE IN THOSE VOTING DECISIONS LEFT TO THE FULL MEMBERSHIP. THE FULL MEMBERSHIP ELECTS THE GOVERNING BODY AND RETAINS THE AUTHORITY TO APPROVE ANY CHANGES IN THE BYLAWS. |
| FORM 990, PART VI, SECTION A, LINE 7B | MACDC HAS TWO CLASSES OF MEMBERSHIP: CDC MEMBERS AND ASSOCIATE MEMBERS. EACH CDC MEMBER APPOINTS A SINGLE INDIVIDUAL TO PARTICIPATE IN THOSE VOTING DECISIONS LEFT TO THE FULL MEMBERSHIP. THE FULL MEMBERSHIP ELECTS THE GOVERNING BODY AND RETAINS THE AUTHORITY TO APPROVE ANY CHANGES IN THE BYLAWS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS DISSEMINATED TO THE BOARD PRIOR TO ITS FILING. |
| FORM 990, PART VI, SECTION B, LINE 12 | EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS MUST ANNUALLY SIGN A STATEMENT DISCLOSING ANY POTENTIAL CONFLICTS OF INTEREST. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE PRESIDENT OF THE ORGANIZATION HAD A PERFORMANCE AND SALARY REVIEW COMPLETED BY THE BOARD OF DIRECTORS. THE BOARD UTILIZED SALARY SURVEYS AND COMPARED THE PROPOSED SALARY TO OTHER NON PROFIT AGENCIES OF SIMILAR SIZE. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | CONSULTANTS: PROGRAM SERVICE EXPENSES 278,594. MANAGEMENT AND GENERAL EXPENSES 29,556. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 308,150. |