Mapa Safety Foundation INC FY2022 filing

Tax-deductible

Erving, MA501(c)(3)Public Safety & DisasterEIN 74-2581255Revenue $93K in FY2022

On file with the IRSPo Box 99, 01344-0099 · Erving, MATax-exempt since May 1992Publicly supported — 509(a)(2)

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Provides recurrent flight and ground training to enhance piloting skills and knowledge thereby enhancing the Safety of the public using airspace for travel.

501(c)(3) charity; gifts are tax-deductible.
87¢ of each $1 spent went to programs.
$8K 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 6
filings with a surplus
Average deficit $20K a year · 23% of revenue · last 6 filings
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
87%
of spending
Looks good: 87% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$8K
to officers and key staff · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.3 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $250
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$93K
+50% vs prior year
Spent
$128K
To programs
87%
Net assets
$331K
By yearFY2020–FY2025
Revenue
$93K
FY2022▲ +50%
Tap a bar for its year
Revenue by fiscal year
FY2020$63K
FY2021$62K
FY2022$93K
FY2023$112K
FY2024$92K
FY2025$108K
Expenses
$128K
FY2022▲ +21%
Tap a bar for its year
Expenses by fiscal year
FY2020$56K
FY2021$106K
FY2022$128K
FY2023$112K
FY2024$120K
FY2025$128K
Net assets
$331K
FY2022▼ -7%
Tap a bar for its year
Net assets by fiscal year
FY2020$401K
FY2021$357K
FY2022$331K
FY2023$333K
FY2024$368K
FY2025$406K

From the FY2022 Form 990 · see the original

Form 990 (PDF) Claim
You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in May 1992.

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

Where the money goes

87 cents of each dollar spent went to programs.

Program services 87% · $112K Management & general 13% · $17K

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

10 people listed on the 990; $8K paid to officers and key staff.

Part VII, Section A · reportable compensation
President
$2,500Pt VII · Sec A
$2,000Pt VII · Sec A
$1,900Pt VII · Sec A
Treasurer
$950Pt VII · Sec A
Director
$850Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Brian Morgan’s $2K as Director is at the 19th percentile of top reported officer pay among 825 $100K–1M public safety & disaster 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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Theodore Corsones————$5,000$5,000
Robert John McGuire JR$1,750$1,700$3,230—$1,100—
Parvez Dara$1,650$2,100$2,532$2,500$1,600$500
Brian Morgan$2,350—————
Jerry Johnson$2,300————$300
Jerry W Johnson——$2,100$1,900$1,300—
Winslow Johnson$2,000—————
Winslow Bud Johnson—$2,000$1,200———

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 15aNo

Programs and updates

Enhances piloting skills and knowledge through recurrent flight and ground training to improve air travel safety.

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Provided by the organization

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1 program · $112K · in their own filed words · FY2022
01

Provides recurrent flight and ground education to pilots to enhance their aviating skills, thereby improving the safety of the public using the airspace for travel.

$112Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2020
Total grants receivedfrom 1 funder$250

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$93K
Ln 12
Fees for servicesLn 2g$74K
Gifts and grantsLn 1h$19K
Other incomeLn 4–11$27
Money outPt IX
$128K
Ln 25
Programscol B$112K
Managementcol C$17K
Owns and owesPt X
$331K
net assets · Ln 32
Cash and savingsLn 1–2$25K
Total assetsLn 16$331K
LiabilitiesLn 26$0
PeoplePt VI, VII
10
listed · VII A
PaidVII A5
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$19K
Fees for servicesLn 2g$74K
Other incomeLn 4–11$27
Total revenueLn 12$93K
Assets in detailPt X, end of year
CashLn 1$25K
Cash and savings togetherLn 1–2$25K
InvestmentsLn 11–13$306K
Total assetsLn 16$331K
LiabilitiesLn 26$0
Net assetsLn 32$331K
OperationsPt I, VI
EmployeesI 50
VolunteersI 621
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$51K$25K
InvestmentsLn 11–13$306K$306K
Total assetsLn 16$357K$331K
LiabilitiesLn 26$0$0
Net assetsLn 32$357K$331K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$2K$2K
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$14K$14K
Legal feesLn 11b$0
Accounting feesLn 11c$2K$2K
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$159$159
Advertising and promotionLn 12$0
Office expensesLn 13$1K$1K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$73K$73K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$21K$21K
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$9K$9K
Other expenses (24a–d)Ln 24$7K$7K
All other expensesLn 24e$0
Total functional expensesLn 25$128K$112K$17K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $108K$128K−$21K$406K 990 PDF
FY2024 $92K$120K−$28K$368K 990 PDF
FY2023 $112K$112K$604$333K 990 PDF
FY2022 Viewing $93K$128K−$35K$331K 990 PDF
FY2021 $62K$106K−$44K$357K 990 PDF
FY2020 $63K$56K$7K$401K 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 $92,787 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $8,570$18,745
I-9 Program service revenuePrior year $53,410$74,015
I-10 Investment income$0
I-11 Other revenuePrior year $14$27
I-12 Total revenuePrior year $61,994$92,787
I-13 Grants and similar amounts paidPrior year $3,000$2,000
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $102,560$126,198
I-18 Total expensesPrior year $105,560$128,198
I-19 Revenue less expensesPrior year −$43,566−$35,411
Part VI · Governance 7 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $92,787 across 5 lines filed
VIII-1f All other contributions, gifts and grants$18,745
VIII-1h Total contributions, gifts and grants$18,745
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)$74,015
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)$27
VIII-12 Total revenue$92,787
Part IX · Statement of functional expenses $128,198 across 30 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individualsPrograms $2,000$2,000
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management feesManagement $13,563$13,563
IX-11b Legal fees$0
IX-11c Accounting feesManagement $1,600$1,600
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesManagement $159$159
IX-12 Advertising and promotion$0
IX-13 Office expensesManagement $1,233$1,233
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 TravelPrograms $73,265$73,265
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $20,526$20,526
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsurancePrograms $8,963$8,963
IX-24 Other expenses (24a–d)Programs $6,889$6,889
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $111,643 · Management $16,555 · Fundraising $0$128,198
Part X · Balance sheet $330,846 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $50,565$24,718
X-11 Publicly traded securitiesStart of year $306,128$306,128
X-16 Total assetsStart of year $356,693$330,846
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $356,693$330,846
X-32 Total net assets or fund balancesStart of year $356,693$330,846
X-33 Total liabilities and net assetsStart of year $356,693$330,846
Part XI · Reconciliation of net assets $330,846 net assets at year end
XI-1 Total revenue$92,787
XI-2 Total expenses$128,198
XI-3 Revenue less expenses−$35,411
XI-4 Net assets at start of year$356,693
XI-8 Prior period adjustments$9,564
XI-10 Net assets at end of year$330,846

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

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