Making Opportunity Count INC FY2024 filing

Tax-deductible

Fitchburg, MA501(c)(3)Since 1966Human ServicesEIN 04-2401111

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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.
93¢ of each $1 spent went to programs.
$1.1M 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

FY2024 · 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
93%
of spending
Looks good: 93% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.1M
to officers and key staff · 1% of spending
Looks good: pay to officers and key staff is 1% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.5 months of spending in cash; under 1.
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
$54.8M
81% of total assets
Concern: liabilities are 81% of assets; over 80%.
Pt X · Ln 26
Independent board members
15
of 15 voting members
Looks good: 15 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$93.1M
+74% vs prior year
Spent
$87.8M
To programs
93%
Net assets
$12.6M
By yearFY2020–FY2024
Revenue
$93.1M
FY2024▲ +74%
Revenue by fiscal year
FY2020$21.5M
FY2021$23.9M
FY2022$29.8M
FY2023$53.4M
FY2024$93.1M
FY2024$89.0M
Expenses
$87.8M
FY2024▲ +68%
Expenses by fiscal year
FY2020$20.9M
FY2021$23.8M
FY2022$27.7M
FY2023$52.3M
FY2024$87.8M
FY2024$84.6M
Net assets
$12.6M
FY2024▲ +74%
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 FY2024 Form 990 (year ending October 2024) · figures checked against the IRS filing · see the original

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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

93 cents of each dollar spent went to programs.

Program services 93% · $81.6M Management & general 7% · $6.1M Fundraising 0% · $32K

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

22 people listed on the 990; $1.1M paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Executive Di
$195,544Pt VII · Sec A
Nurse Practi
$176,645Pt VII · Sec A
$172,567Pt VII · Sec A
Nurse Practi
$142,996Pt VII · Sec A
$141,590Pt VII · Sec A
$141,025Pt VII · Sec A
$134,038Pt 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 · $78.8M · in their own filed words · FY2023
01

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. Our 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.

$55.5Mprogram expense
02

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. Our childcare programs foster cognitive, social, emotional, and physical growth in secure and nurturing settings.

$15.4Mprogram 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. Our skilled team, alongside trusted contractors, offers comprehensive weatherization services.

$7.9Mprogram 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 FY2024 990, line by line.

1The main four
Money inPt VIII
$93.1M
Ln 12
Gifts and grantsLn 1h$90.8M
Fees for servicesLn 2g$2.3M
Other incomeLn 4–11$15K
Money outPt IX
$87.8M
Ln 25
Programscol B$81.6M
Managementcol C$6.1M
Fundraisingcol D$32K
Owns and owesPt X
$12.6M
net assets · Ln 32
Cash and savingsLn 1–2$3.5M
Total assetsLn 16$67.4M
LiabilitiesLn 26$54.8M
PeoplePt VI, VII
22
listed · VII A
PaidVII A7
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$90.8M
Government grantsLn 1e$82.3M
Noncash giftsLn 1g$92K
Fees for servicesLn 2g$2.3M
Investment incomeLn 3$4K
Other incomeLn 4–11$15K
Total revenueLn 12$93.1M
Assets in detailPt X, end of year
CashLn 1$3.4M
SavingsLn 2$50K
Cash and savings togetherLn 1–2$3.5M
Land, buildings, equipmentLn 10c$6.1M
Other assetsLn 15$47.3M
Total assetsLn 16$67.4M
LiabilitiesLn 26$54.8M
Net assetsLn 32$12.6M
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 FY24End FY24
Cash and savingsLn 1–2$2.9M$3.5M
Land, buildings, equipmentLn 10c$5.9M$6.1M
Total assetsLn 16$34.8M$67.4M
LiabilitiesLn 26$27.6M$54.8M
Net assetsLn 32$7.2M$12.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$521K$521K
Grants to domestic individualsLn 2$11.9M$11.9M
Pay of current officers, directors and key staffLn 5$506K$489K$17K
Other salaries and wagesLn 7$25.1M$22.5M$2.6M$7K
Pension plan contributionsLn 8$838K$758K$80K$353
Other employee benefitsLn 9$2.7M$2.3M$400K$471
Payroll taxesLn 10$2.5M$2.2M$297K$2K
Legal feesLn 11b$156K$68K$88K
Accounting feesLn 11c$86K$86K
Other fees for servicesLn 11g$17.8M$17.8M
Advertising and promotionLn 12$93K$52K$41K
Office expensesLn 13$273K$227K$46K$41
Information technologyLn 14$336K$145K$191K
OccupancyLn 16$20.2M$20.0M$247K
TravelLn 17$92K$83K$9K
Conferences, conventions and meetingsLn 19$303K$175K$128K
InterestLn 20$42K$41K$1K
Depreciation, depletion and amortizationLn 22$591K$519K$72K
InsuranceLn 23$307K$152K$155K
Other expenses (24a–d)Ln 24$2.1M$1.5M$638K$1K
All other expensesLn 24e$1.3M$734K$571K$4K
Total functional expensesLn 25$87.8M$81.6M$6.1M$32K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Viewing $93.1M$87.8M$5.4M$12.6M 990 PDF
FY2023 $53.4M$52.3M$1.1M$7.2M 990 PDF
FY2022 $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 FY2024 990 (5 parts)
Part I · Summary $93,132,072 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $52,222,099$90,766,218
I-9 Program service revenuePrior year $1,136,385$2,346,321
I-10 Investment incomePrior year $11,879$4,429
I-11 Other revenuePrior year $4,814$15,104
I-12 Total revenuePrior year $53,375,177$93,132,072
I-13 Grants and similar amounts paidPrior year $12,056,368$12,379,909
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $20,979,598$31,671,428
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $19,231,577$43,715,592
I-18 Total expensesPrior year $52,267,543$87,766,929
I-19 Revenue less expensesPrior year $1,107,634$5,365,143
Part VIII · Statement of revenue $93,132,072 across 9 lines filed
VIII-1a Federated campaigns$53,000
VIII-1e Government grants$82,255,103
VIII-1f All other contributions, gifts and grants$8,458,115
VIII-1g Noncash contributions (included above)$92,063
VIII-1h Total contributions, gifts and grants$90,766,218
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,346,321$2,346,321
VIII-3 Investment incomeExcluded from tax $4,429$4,429
VIII-6 Net rental income or lossExcluded from tax $15,104$15,104
VIII-12 Total revenueRelated to mission $2,346,321 · Excluded from tax $19,533$93,132,072
Part IX · Statement of functional expenses $87,766,929 across 21 lines filed
IX-1 Grants to domestic organizationsPrograms $520,593$520,593
IX-2 Grants to domestic individualsPrograms $11,859,316$11,859,316
IX-5 Pay of current officers, directors and key staffManagement $488,667 · Fundraising $17,429$506,096
IX-7 Other salaries and wagesPrograms $22,462,307 · Management $2,593,483 · Fundraising $7,050$25,062,840
IX-8 Pension plan contributionsPrograms $757,705 · Management $80,362 · Fundraising $353$838,420
IX-9 Other employee benefitsPrograms $2,338,398 · Management $399,935 · Fundraising $471$2,738,804
IX-10 Payroll taxesPrograms $2,225,748 · Management $297,455 · Fundraising $2,065$2,525,268
IX-11b Legal feesPrograms $68,287 · Management $87,810$156,097
IX-11c Accounting feesManagement $86,219$86,219
IX-11g Other fees for servicesPrograms $17,774,291$17,774,291
IX-12 Advertising and promotionPrograms $52,355 · Management $40,811$93,166
IX-13 Office expensesPrograms $227,364 · Management $45,596 · Fundraising $41$273,001
IX-14 Information technologyPrograms $144,639 · Management $191,065$335,704
IX-16 OccupancyPrograms $19,961,668 · Management $247,177$20,208,845
IX-17 TravelPrograms $82,902 · Management $8,776$91,678
IX-19 Conferences, conventions and meetingsPrograms $174,828 · Management $127,826$302,654
IX-20 InterestPrograms $41,382 · Management $1,007$42,389
IX-22 Depreciation, depletion and amortizationPrograms $519,351 · Management $71,732$591,083
IX-23 InsurancePrograms $152,331 · Management $154,602$306,933
IX-24 Other expenses (24a–d)Programs $1,506,026 · Management $637,670 · Fundraising $1,042$2,144,738
IX-24e All other expensesPrograms $734,375 · Management $570,623 · Fundraising $3,796$1,308,794
IX-25 Total functional expensesPrograms $81,603,866 · Management $6,130,816 · Fundraising $32,247$87,766,929
Part X · Balance sheet $67,381,595 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $2,843,425$3,420,699
X-2 Savings and temporary cash investmentsStart of year $50,278$50,278
X-3 Pledges and grants receivableStart of year $43,333$30,000
X-4 Accounts receivableStart of year $7,370,901$10,233,482
X-8 Inventories for sale or useStart of year $9,971$9,291
X-9 Prepaid expenses and deferred chargesStart of year $181,997$210,248
X-10c Land, buildings and equipment, netStart of year $5,874,808$6,080,620
X-15 Other assetsStart of year $18,461,608$47,346,977
X-16 Total assetsStart of year $34,836,321$67,381,595
X-17 Accounts payable and accrued expensesStart of year $5,332,478$4,703,885
X-19 Deferred revenueStart of year $1,319,673$145,341
X-20 Tax-exempt bond liabilitiesStart of year $486,341$399,612
X-25 Other liabilitiesStart of year $18,867,663$47,877,779
X-26 Total liabilitiesStart of year $27,614,777$54,794,908
X-27 Net assets without donor restrictionsStart of year $7,040,266$12,397,870
X-28 Net assets with donor restrictionsStart of year $181,278$188,817
X-32 Total net assets or fund balancesStart of year $7,221,544$12,586,687
X-33 Total liabilities and net assetsStart of year $34,836,321$67,381,595
Part XI · Reconciliation of net assets $12,586,687 net assets at year end
XI-1 Total revenue$93,132,072
XI-2 Total expenses$87,766,929
XI-3 Revenue less expenses$5,365,143
XI-4 Net assets at start of year$7,221,544
XI-10 Net assets at end of year$12,586,687

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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