THE MASSACHUSETTS ASSOCIATION FOR ADULT DAY HEALTH SERVICES INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: THE MASSACHUSETTS ASSOCIATION FOR ADULT DAY HEALTH SERVICES INC (EIN 04-2883153)
Tax period: 2023-09-01 to 2024-08-31
Filed: 2025-07-15
IRS object ID: 202501969349302565
Schema version: 2023v6.0
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
Form 990
Schedule A
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-07-15T16:55:26-05:00	ReturnTs
Tax Period End	2024-08-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	333709623	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	COHNREZNICK ADVISORY LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	500 EAST PRATT STREET 4TH FLOOR	AddressLine1Txt
City	BALTIMORE	CityNm
State Abbreviation	MD	StateAbbreviationCd
ZIP	21202	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-09-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	042883153	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE MASSACHUSETTS ASSOCIATION FOR	BusinessNameLine1Txt
Business Name Line2	ADULT DAY HEALTH SERVICES INC	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	MASS	BusinessNameControlTxt
Phone	6174695848	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	ONE FLORENCE STREET	AddressLine1Txt
City	BOSTON	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	02131	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JOSEPH RIZZO	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	6174695848	PhoneNum
Signature	2025-07-15	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

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	LORI ROTHE YOKOBOSKY	PreparerPersonNm
PTIN	P01273422	PTIN
Phone	4107834900	PhoneNum
Preparation	2025-07-15	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

Field	Value	IRS element (for citing)
Business Name Line1	MASSACHUSETTS ADULT DAY SERVICES	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Principal Officer	JOSEPH RIZZO	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	ONE FLORENCE STREET	AddressLine1Txt
City	BOSTON	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	02131	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$257,638	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.MADSA.NET	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1984	FormationYr
Legal Domicile State	MA	LegalDomicileStateCd
Activity Or Mission	FOUNDED IN 1978, THE MASSACHUSETTS ADULT DAY SERVICES ASSOCIATION(MADSA) IS A WELL-ESTABLISHED, NOT-FOR-PROFIT MEMBERSHIP ORGANIZATION,WHOSE PURPOSE IS TO SUPPORT AND PROMOTE THE DEVELOPMENT OF HIGHQUALITY ADULT DAY HEALTH SERVICES. THIS IS DONE THROUGH THE PROVISION OF INFORMATION AND EDUCATION, PROMOTING AWARENESS AND SUPPORT FOR THE SERVICE AND OPPORTUNITIES FOR NETWORKING AND SHARING BEST PRACTICES.	ActivityOrMissionDesc
Voting Members Governing Body	13	VotingMembersGoverningBodyCnt
Voting Members Independent	13	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	13	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$195,187	PYProgramServiceRevenueAmt
CY Program Service Revenue	$250,307	CYProgramServiceRevenueAmt
PY Investment Income	$470	PYInvestmentIncomeAmt
CY Investment Income	$195	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$7,136	CYOtherRevenueAmt
PY Total Revenue	$195,657	PYTotalRevenueAmt
CY Total Revenue	$257,638	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	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$228,502	PYOtherExpensesAmt
CY Other Expenses	$216,451	CYOtherExpensesAmt
PY Total Expenses	$228,502	PYTotalExpensesAmt
CY Total Expenses	$216,451	CYTotalExpensesAmt
PY Revenues Less Expenses	-$32,845	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$41,187	CYRevenuesLessExpensesAmt
Total Assets BOY	$169,092	TotalAssetsBOYAmt
Total Assets EOY	$136,722	TotalAssetsEOYAmt
Total Liabilities BOY	$95,003	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$21,446	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$74,089	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$115,276	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	FOUNDED IN 1978, THE MASSACHUSETTS ADULT DAY SERVICES ASSOCIATION(MADSA) IS A WELL-ESTABLISHED, NOT-FOR-PROFIT MEMBERSHIP ORGANIZATION,WHOSE PURPOSE IS TO SUPPORT AND PROMOTE THE DEVELOPMENT, OF HIGHQUALITY ADULT DAY HEALTH SERVICES. THIS IS DONE THROUGH THE PROVISION OF INFORMATION AND EDUCATION, PROMOTING AWARENESS AND SUPPORT FOR THE SERVICE AND OPPORTUNITIES FOR NETWORKING AND SHARING BEST PRACTICES.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$182,775	ExpenseAmt
Revenue	$257,443	RevenueAmt
Desc	EDUCATIONAL AND ADMINISTRATIVE MEMBER SUPPORTING SERVICES- SUPPORT AND PROMOTION OF THE DEVELOPMENT OF HIGH QUALITY ADULT DAY HEALTH SERVICES THROUGH THE PROVISION OF INFORMATION AND EDUCATION, PROMOTING AWARENESS AND SUPPORT FOR THE SERVICE AND OPPORTUNITIES FOR NETWORKING AND SHARING BEST PRACTICES. MEMBERSHIP MEETINGS WITH EDUCATIONAL FOCUS AND INFORMATION SHARING, REGULATORY AND POLICY UPDATES. ADMINISTRATIVE MEMBERSHIP SUPPORT TO PROMOTE HIGH QUALITY ADH SERVICES, MAINTAIN DATA AND PROCESS BUSINESS WORK.	Desc
Total Program Service Expenses	$182,775	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	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	0	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	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	0	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	2	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
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	13	GoverningBodyVotingMembersCnt
Independent Voting Member	13	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	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	0	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	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	MA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	NATALYA LESHCHINER	PersonNm
Phone	6174695815	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	ONE FLORENCE STREET	AddressLine1Txt
City	BOSTON	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	02131	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
AMY ANWYL
DIRECTOR	1.00	Yes (X)	$0	$0	$0
ANNE MARCHETTA
TREASURER (RETIRED 10/24)	2.00	Yes (X)	$0	$0	$0	Yes (X)
AUDREY MONROE
PRESIDENT	2.00	Yes (X)	$0	$0	$0	Yes (X)
EMMANUELLE RENELIQUE
DIRECTOR	1.00	Yes (X)	$0	$0	$0
FRANK ROMANO
DIRECTOR	1.00	Yes (X)	$0	$0	$0
JOSEPH RIZZO
TREASURER (EFF. 10/24)	2.00	Yes (X)	$0	$0	$0	Yes (X)
MARTHA RAPPOLI
VICE PRESIDENT	2.00	Yes (X)	$0	$0	$0	Yes (X)
MEGAN CHEUNG
DIRECTOR	1.00	Yes (X)	$0	$0	$0
OLGA ROD
DIRECTOR	1.00	Yes (X)	$0	$0	$0
REBECCA ARBOUET
DIRECTOR	1.00	Yes (X)	$0	$0	$0
STEVE RASO
DIRECTOR	1.00	Yes (X)	$0	$0	$0
SUZIE KAYTIS
SECRETARY	2.00	Yes (X)	$0	$0	$0	Yes (X)
VIRA DOUANGMANY
DIRECTOR	1.00	Yes (X)	$0	$0	$0
ZULMIRA ALLCOCK
DIRECTOR	1.00	Yes (X)	$0	$0	$0
NATALYA LESCHCHINER
CHIEF FINANCIAL OFFICER	1.00		$0	$0	$0	Yes (X)
MICHELE KEEFE
EXECUTIVE DIRECTOR	1.00		$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	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	ROGERSON COMMUNITIES	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	ONE FLORENCE STREET	AddressLine1Txt
City	BOSTON	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	02131	ZIPCd

Field	Value	IRS element (for citing)
Services	MANAGEMENT SERVICES	ServicesDesc
Compensation	$242,335	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	MEMBER DUES	Desc
Business	561000	BusinessCd
Total Revenue Column	$250,307	TotalRevenueColumnAmt
Related Or Exempt Func Income	$250,307	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$250,307	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$195	TotalRevenueColumnAmt
Exclusion	$195	ExclusionAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$7,136	TotalRevenueColumnAmt
Related Or Exempt Func Income	$7,136	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$7,136	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$257,638	TotalRevenueColumnAmt
Related Or Exempt Func Income	$257,443	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$195	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$181,654	TotalAmt
Program Services	$181,654	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$3,345	TotalAmt
Management And General	$3,345	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$30,331	TotalAmt
Management And General	$30,331	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$9	TotalAmt
Program Services	$9	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$191	TotalAmt
Program Services	$191	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$831	TotalAmt
Program Services	$831	ProgramServicesAmt

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$90	TotalAmt
Program Services	$90	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$216,451	TotalAmt
Program Services	$182,775	ProgramServicesAmt
Management And General	$33,676	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$152,863	BOYAmt
EOY	$88,793	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$16,229	BOYAmt
EOY	$1,334	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$46,595	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$169,092	BOYAmt
EOY	$136,722	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$95,003	BOYAmt
EOY	$21,446	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$95,003	BOYAmt
EOY	$21,446	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	$74,089	BOYAmt
EOY	$115,276	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$74,089	BOYAmt
EOY	$115,276	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$169,092	BOYAmt
EOY	$136,722	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$41,187	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	Yes (1)	AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
FS Audited	0	FSAuditedInd
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$239,238	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$257,589	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$255,187	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$195,187	CurrentTaxYearMinus1YearAmt
Current Tax Year	$250,307	CurrentTaxYearAmt
Total	$1,197,508	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$7,273	CurrentTaxYearMinus4YearsAmt
Total	$7,273	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$246,511	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$257,589	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$255,187	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$195,187	CurrentTaxYearMinus1YearAmt
Current Tax Year	$250,307	CurrentTaxYearAmt
Total	$1,204,781	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$1,204,781	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$209	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$70	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$73	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$470	CurrentTaxYearMinus1YearAmt
Current Tax Year	$195	CurrentTaxYearAmt
Total	$1,017	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$209	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$70	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$73	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$470	CurrentTaxYearMinus1YearAmt
Current Tax Year	$195	CurrentTaxYearAmt
Total	$1,017	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year	$7,136	CurrentTaxYearAmt
Total	$7,136	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$246,720	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$257,659	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$255,260	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$195,657	CurrentTaxYearMinus1YearAmt
Current Tax Year	$257,638	CurrentTaxYearAmt
Total	$1,212,934	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.99330	PublicSupportCY509Pct
Public Support PY509	0.99900	PublicSupportPY509Pct
Investment Income CY	0.00080	InvestmentIncomeCYPct
Investment Income PY	0.00100	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE A, PART III, LINE 12, EXPLANATION FOR OTHER INCOME:	FormAndLineReferenceDesc
Explanation	MISCELLANEOUS INCOME 2023 AMOUNT: $ 7,136	ExplanationTxt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$0	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	THE ORGANIZATION HAS APPLIED FOR AND RECEIVED A DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE TO BE TREATED AS A TAX-EXEMPT ENTITY PURSUANT TO SECTION 501(C)(3) OF THE IRC AND DID NOT HAVE ANY UNRELATED BUSINESS INCOME FOR THE YEAR ENDED AUGUST 31, 2024. DUE TO ITS TAX-EXEMPT STATUS, THE ORGANIZATION IS NOT SUBJECT TO INCOME TAXES. THE ORGANIZATION IS REQUIRED TO FILE AND DOES FILE TAX RETURNS WITH THE INTERNAL REVENUE SERVICE AND OTHER TAXING AUTHORITIES. ACCORDINGLY, THESE FINANCIAL STATEMENTS DO NOT REFLECT A PROVISION FOR INCOME TAXES AND THE ORGANIZATION HAS NO OTHER TAX POSITIONS WHICH MUST BE CONSIDERED FOR DISCLOSURE. INCOME TAX RETURNS FILED BY THE ORGANIZATION ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR A PERIOD OF THREE YEARS. WHILE NO INCOME TAX RETURNS ARE CURRENTLY BEING EXAMINED BY THE INTERNAL REVENUE SERVICE, TAX YEARS SINCE 2021 REMAIN OPEN.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3	THE ORGANIZATION DELEGATES MANAGEMENT DUTIES INCLUDING DAY TO DAY OPERATIONS & ACCOUNTING RESPONSIBILITIES TO ROGERSON COMMUNITIES, A NONPROFIT MANAGEMENT COMPANY.
FORM 990, PART VI, SECTION A, LINE 6	MADSA HAS, TWO TYPES OF MEMBERSHIPS: VOTING MEMBERSHIPS FOR ADULT DAY HEALTH (ADH) PROVIDER ORGANIZATIONS AND ASSOCIATE MEMBERSHIPS. - RATES FOR THE ADH PROVIDER MEMBERSHIPS RANGE BY CLIENTS SERVED FROM $1,200 - $10,000 ANNUALLY. ASSOCIATE MEMBERSHIP RATES ARE $200 OR $500 ANNUALLY.
FORM 990, PART VI, SECTION A, LINE 7A	ALL MEMBERS ELECT MEMBERS TO THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION A, LINE 7B	DECISIONS INCLUDING ELECTING AND REMOVING DIRECTORS AND AMENDING THE ORGANIZATION'S BYLAWS ARE RESERVED FOR THE MEMBERS.
FORM 990, PART VI, SECTION A, LINE 8B	N/A. THE ONLY SUCH MEETINGS HELD WERE MEETINGS OF THE FULL BOARD AS OUTLINED ON FORM 990, PART VI, LINE, 8A.
FORM 990, PART VI, SECTION B, LINE 11B	MANAGEMENT AND OFFICERS CAREFULLY REVIEW THE FORM 990 AND THE COMPLETE FORM 990 IS PROVIDED TO THE BOD MEMBERS PRIOR TO FILING WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	OFFICERS, BOARD MEMBER AND KEY STAFF MEMBERS ARE ASKED TO DISCLOSE POTENTIAL CONFLICTS AND SIGN A CONFLICT OF INTEREST DISCLOSURE STATEMENT. PERSONS CONCERNED: THIS STATEMENT IS DIRECTED NOT ONLY TO DIRECTORS AND OFFICERS, BUT TO ALL EMPLOYEES WHO CAN INFLUENCE THE ACTIONS OF MADSA. FOR EXAMPLE, THIS WOULD INCLUDE ALL WHO MAKE PURCHASING DECISIONS, ALL PERSONS WHO MIGHT BE DESCRIBED AS "MANAGEMENT PERSONNEL, AND ANYONE WHO HAS PROPRIETARY INFORMATION CONCERNING MADSA. THE BOARD [OR A DULY CONSTITUTED COMMITTEE THEREOF] SHALL DETERMINE WHETHER A CONFLICT EXISTS AND IN THE CASE OF AN EXISTING CONFLICT, WHETHER THE CONTEMPLATED TRANSACTION MAY BE AUTHORIZED AS JUST, FAIR, AND REASONABLE TO MADSA. THE DECISION OF THE BOARD [OR A DULY CONSTITUTED COMMITTEE THEREOF] ON THESE MATTERS WILL REST IN THEIR SOLE DISCRETION, AND THEIR CONCERN MUST BE THE WELFARE OF MADSA AND THE ADVANCEMENT OF ITS PURPOSE.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
FORM 990, PART IX, LINE 11G	CONSULTING FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 30,331. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 30,331.