Making Opportunity Count INC FY2022 filing

Tax-deductible

Fitchburg, MA501(c)(3)Since 1966Human ServicesEIN 04-2401111Revenue $29.8M in FY2022

On file with the IRSmocinc.org49 Nursery Lane 2nd FL, 01420-3576 · Fitchburg, MATax-exempt since Nov 1967Publicly supported charity — 170(b)(1)(A)(vi)

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MOC's mission is to empower families to achieve economic security by eliminating barriers and creating opportunities.

501(c)(3) charity; gifts are tax-deductible.
91¢ of each $1 spent went to programs.
$483K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $1.9M a year · 4% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
91%
of spending
Looks good: 91% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$483K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.0 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
5
named funders · $677K
Looks good: 5 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$5.2M
46% of total assets
Looks good: liabilities are 46% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$29.8M
+24% vs prior year
Spent
$27.7M
To programs
91%
Net assets
$6.1M
By yearFY2020–FY2024
Revenue
$29.8M
FY2022▲ +24%
Tap a bar for its year
Revenue by fiscal year
FY2020$21.5M
FY2021$23.9M
FY2022$29.8M
FY2023$53.4M
FY2024$93.1M
FY2024$89.0M
Expenses
$27.7M
FY2022▲ +17%
Tap a bar for its year
Expenses by fiscal year
FY2020$20.9M
FY2021$23.8M
FY2022$27.7M
FY2023$52.3M
FY2024$87.8M
FY2024$84.6M
Net assets
$6.1M
FY2022▲ +50%
Tap a bar for its year
Net assets by fiscal year
FY2020$3.9M
FY2021$4.1M
FY2022$6.1M
FY2023$7.2M
FY2024$12.6M
FY2024$17.0M

From the FY2022 Form 990 (year ending October 2022) · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Nov 1967.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

91 cents of each dollar spent went to programs.

Program services 91% · $25.2M Management & general 9% · $2.5M Fundraising 0% · $55K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

23 people listed on the 990; $483K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Executive Di
$142,898Pt VII · Sec A
VP Finance &
$125,051Pt VII · Sec A
VP Programs
$112,134Pt VII · Sec A
VP Human Res
$102,700Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Kevin Reed’s $236K as Executive Director is at the 59th percentile of top reported officer pay among 3122 $10–100M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Kevin Reed$236,318$195,544$160,120$142,898$140,641$131,487
Linda Duffy$189,360$172,567$161,487$125,051$129,196$116,214
Michele Miola$172,437$176,645————
Amanda Robitaille$167,476—————
Nancy Mahoney$151,033$141,590$117,959———
Nicholas Apostoleris$145,429—————
Robert Metzger—$142,996$115,342———
Jeffrey Handler—$141,025————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Creates opportunities, coordinates resources, and advocates for social change to alleviate poverty and build healthy communities.

Provided by the organization

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3 programs · $22.4M · in their own filed words · FY2021
01

Child Care & Head Start Services

Moc offers a wide range of services to families with young children, emphasizing health and well-being, parent development, and early education and care. Moc's childcare programs foster cognitive, social, emotional, and physical growth in secure and nurturing settings.

$12.2Mprogram expense
02

Community Services Provided Include the Following

Teen & youth services: moc supports the school-aged youth and teens of the north central community by offering services that foster positive youth development. Moc's services include after-school and summer camp programs aimed at engaging at-risk youth in activities that enhance both academic performance and social- emotional well-being.

$5.9Mprogram expense
03

Energy and Environmental Services

Moc's energy services programs are dedicated to reducing energy consumption and heating expenses for low-income and elderly residents in north central massachusetts. Moc's skilled team, alongside trusted contractors, offers comprehensive weatherization services.

$4.4Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
See all 5 funders →
Grants paid · 3 grants · $23.7M · 2023–2024
Unitemized GrantFY2024$11,279,864
Unitemized GrantFY2023$11,859,316
Valley Opportunity Council INCMA · FY2023$520,593

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$29.8M
Ln 12
Gifts and grantsLn 1h$29.0M
Fees for servicesLn 2g$819K
Other incomeLn 4–11$3K
Money outPt IX
$27.7M
Ln 25
Programscol B$25.2M
Managementcol C$2.5M
Fundraisingcol D$55K
Owns and owesPt X
$6.1M
net assets · Ln 32
Cash and savingsLn 1–2$2.2M
Total assetsLn 16$11.3M
LiabilitiesLn 26$5.2M
PeoplePt VI, VII
23
listed · VII A
PaidVII A4
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$29.0M
Government grantsLn 1e$21.7M
Noncash giftsLn 1g$325K
Fees for servicesLn 2g$819K
Investment incomeLn 3$1K
Other incomeLn 4–11$3K
Total revenueLn 12$29.8M
Assets in detailPt X, end of year
CashLn 1$2.2M
SavingsLn 2$50K
Cash and savings togetherLn 1–2$2.2M
Land, buildings, equipmentLn 10c$4.9M
Other assetsLn 15$22K
Total assetsLn 16$11.3M
LiabilitiesLn 26$5.2M
Net assetsLn 32$6.1M
OperationsPt I, VI
EmployeesI 5660
VolunteersI 6448
Fiscal year endsHeaderOctober
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$2.3M$2.2M
Land, buildings, equipmentLn 10c$4.2M$4.9M
Total assetsLn 16$10.0M$11.3M
LiabilitiesLn 26$5.9M$5.2M
Net assetsLn 32$4.1M$6.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$1.8M$1.8M
Pay of current officers, directors and key staffLn 5$358K$344K$14K
Other salaries and wagesLn 7$12.0M$10.8M$1.1M$29K
Pension plan contributionsLn 8$337K$309K$28K$714
Other employee benefitsLn 9$1.6M$1.4M$183K$4K
Payroll taxesLn 10$1.3M$1.1M$143K$4K
Legal feesLn 11b$48K$13K$34K
Accounting feesLn 11c$55K$55K
Other fees for servicesLn 11g$6.0M$6.0M
Advertising and promotionLn 12$8K$5K$3K$12
Office expensesLn 13$115K$104K$11K
Information technologyLn 14$203K$164K$39K
OccupancyLn 16$1.6M$1.5M$52K
TravelLn 17$26K$26K$75
Conferences, conventions and meetingsLn 19$163K$153K$10K
InterestLn 20$1K$232$1K
Depreciation, depletion and amortizationLn 22$338K$289K$49K
InsuranceLn 23$79K$553$78K
Other expenses (24a–d)Ln 24$1.7M$1.4M$316K$1K
All other expensesLn 24e$176K$150K$24K$2K
Total functional expensesLn 25$27.7M$25.2M$2.5M$55K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $93.1M$87.8M$5.4M$12.6M 990 PDF
FY2023 $53.4M$52.3M$1.1M$7.2M 990 PDF
FY2022 Viewing $29.8M$27.7M$2.1M$6.1M 990 PDF
FY2021 $23.9M$23.8M$176K$4.1M 990 PDF
FY2020 $21.5M$20.9M$624K$3.9M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (6 parts)
Part I · Summary $29,784,975 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $23,579,436$28,962,080
I-9 Program service revenuePrior year $336,305$818,819
I-10 Investment incomePrior year $1,430$1,111
I-11 Other revenuePrior year $19,622$2,965
I-12 Total revenuePrior year $23,936,793$29,784,975
I-13 Grants and similar amounts paidPrior year $1,521,706$1,774,142
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $13,391,317$15,531,892
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $8,847,978$10,421,757
I-18 Total expensesPrior year $23,761,001$27,727,791
I-19 Revenue less expensesPrior year $175,792$2,057,184
Part VI · Governance 13 of 13 board members independent, no flags
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $29,784,975 across 9 lines filed
VIII-1a Federated campaigns$136,901
VIII-1e Government grants$21,742,657
VIII-1f All other contributions, gifts and grants$7,082,522
VIII-1g Noncash contributions (included above)$324,596
VIII-1h Total contributions, gifts and grants$28,962,080
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $818,819$818,819
VIII-3 Investment incomeExcluded from tax $1,111$1,111
VIII-6 Net rental income or lossExcluded from tax $2,965$2,965
VIII-12 Total revenueRelated to mission $818,819 · Excluded from tax $4,076$29,784,975
Part IX · Statement of functional expenses $27,727,791 across 20 lines filed
IX-2 Grants to domestic individualsPrograms $1,774,142$1,774,142
IX-5 Pay of current officers, directors and key staffManagement $344,411 · Fundraising $13,914$358,325
IX-7 Other salaries and wagesPrograms $10,818,774 · Management $1,138,905 · Fundraising $29,464$11,987,143
IX-8 Pension plan contributionsPrograms $309,187 · Management $27,506 · Fundraising $714$337,407
IX-9 Other employee benefitsPrograms $1,373,784 · Management $183,223 · Fundraising $3,617$1,560,624
IX-10 Payroll taxesPrograms $1,141,242 · Management $143,320 · Fundraising $3,831$1,288,393
IX-11b Legal feesPrograms $13,142 · Management $34,409$47,551
IX-11c Accounting feesManagement $55,025$55,025
IX-11g Other fees for servicesPrograms $5,950,832$5,950,832
IX-12 Advertising and promotionPrograms $4,960 · Management $3,199 · Fundraising $12$8,171
IX-13 Office expensesPrograms $103,576 · Management $11,388$114,964
IX-14 Information technologyPrograms $164,422 · Management $39,074$203,496
IX-16 OccupancyPrograms $1,499,542 · Management $51,979$1,551,521
IX-17 TravelPrograms $25,578 · Management $75$25,653
IX-19 Conferences, conventions and meetingsPrograms $153,098 · Management $9,770$162,868
IX-20 InterestPrograms $232 · Management $1,191$1,423
IX-22 Depreciation, depletion and amortizationPrograms $289,168 · Management $49,256$338,424
IX-23 InsurancePrograms $553 · Management $77,980$78,533
IX-24 Other expenses (24a–d)Programs $1,390,215 · Management $315,602 · Fundraising $1,235$1,707,052
IX-24e All other expensesPrograms $150,430 · Management $23,726 · Fundraising $2,088$176,244
IX-25 Total functional expensesPrograms $25,162,877 · Management $2,510,039 · Fundraising $54,875$27,727,791
Part X · Balance sheet $11,301,633 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $2,243,114$2,150,180
X-2 Savings and temporary cash investmentsStart of year $50,198$50,212
X-3 Pledges and grants receivable$66,666
X-4 Accounts receivableStart of year $3,135,655$3,873,686
X-8 Inventories for sale or useStart of year $12,654$12,846
X-9 Prepaid expenses and deferred chargesStart of year $287,919$250,528
X-10c Land, buildings and equipment, netStart of year $4,200,072$4,875,645
X-15 Other assetsStart of year $21,320$21,870
X-16 Total assetsStart of year $9,950,932$11,301,633
X-17 Accounts payable and accrued expensesStart of year $2,071,577$2,473,856
X-19 Deferred revenueStart of year $254,712$208,381
X-20 Tax-exempt bond liabilitiesStart of year $650,012$570,108
X-25 Other liabilitiesStart of year $174,000$243,000
X-26 Total liabilitiesStart of year $5,858,839$5,152,356
X-27 Net assets without donor restrictionsStart of year $3,847,423$5,562,937
X-28 Net assets with donor restrictionsStart of year $244,670$586,340
X-32 Total net assets or fund balancesStart of year $4,092,093$6,149,277
X-33 Total liabilities and net assetsStart of year $9,950,932$11,301,633
Part XI · Reconciliation of net assets $6,149,277 net assets at year end
XI-1 Total revenue$29,784,975
XI-2 Total expenses$27,727,791
XI-3 Revenue less expenses$2,057,184
XI-4 Net assets at start of year$4,092,093
XI-10 Net assets at end of year$6,149,277

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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