Daniel James McCarthy Memorial Fund INC

Tax-deductible

Acton, MA501(c)(3)UnclassifiedEIN 77-0600310

To benefit the communities of acton and boxborough, massachusetts with coordinated programming and resources dedicated to the positive development of the communities' youth.

501(c)(3) charity; gifts are tax-deductible.
67¢ of each $1 spent went to programs.
$23K 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

FY2025 · 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 5
filings with a surplus
Average deficit $13K a year · 4% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
67%
of spending
Fine: 67% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$23K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.2 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $48K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$502K
81% of total assets
Concern: liabilities are 81% of assets; over 80%.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$401K
+90% vs prior year
Spent
$588K
To programs
67%
Net assets
$117K
By yearFY2020–FY2025
Revenue
$401K
FY2025▲ +90%
Revenue by fiscal year
FY2020$108K
FY2021$108K
FY2023$882K
FY2024$212K
FY2025$401K
Expenses
$588K
FY2025▼ -8%
Expenses by fiscal year
FY2020$98K
FY2021$123K
FY2023$329K
FY2024$640K
FY2025$588K
Net assets
$117K
FY2025▼ -61%
Net assets by fiscal year
FY2020$144K
FY2021$129K
FY2023$733K
FY2024$304K
FY2025$117K

From the FY2025 Form 990 (year ending August 2025) · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in May 2004.

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

Where the money goes

67 cents of each dollar spent went to programs.

Program services 67% · $394K Management & general 18% · $108K Fundraising 15% · $86K

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

Who runs it and what they're paid

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

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Director
$23,036Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023
Kathryn Gorczyca$23,036$21,856$13,163

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.

See Daniel James McCarthy Memorial Fund INC executive salaries →

Are you one of these people? Claim this org to confirm your role

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

Supports youth development through coordinated programs and resources in Acton and Boxborough.

Provided by the organization

This section is blank until Daniel James McCarthy Memorial Fund INC claims this page.

Know this organization? Claim it to add your story

1 program service account for $394K of program spending, described in the organization's own filed words · FY2024.
01

Provide young people with experiences to explore, create and discover their happiest, healthiest selves through inclusive community programming, social-emotional experiences and supportive resources.

$394Kprogram expense

Run this program? Claim this org to tell your story

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 · FY2025
Total grants receivedfrom 2 funders$48K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$401K
Ln 12
Gifts and grantsLn 1h$377K
Fees for servicesLn 2g$38K
Investment incomeLn 3$1K
Money outPt IX
$588K
Ln 25
Programscol B$394K
Managementcol C$108K
Fundraisingcol D$86K
Owns and owesPt X
$117K
net assets · Ln 32
Cash and savingsLn 1–2$108K
Total assetsLn 16$619K
LiabilitiesLn 26$502K
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$377K
Fundraising eventsLn 1c$133K
Fees for servicesLn 2g$38K
Investment incomeLn 3$1K
Total revenueLn 12$401K
Assets in detailPt X, end of year
CashLn 1$108K
Cash and savings togetherLn 1–2$108K
Land, buildings, equipmentLn 10c$69K
Other assetsLn 15$401K
Total assetsLn 16$619K
LiabilitiesLn 26$502K
Net assetsLn 32$117K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderAugust
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$166K$108K
Land, buildings, equipmentLn 10c$84K$69K
Total assetsLn 16$989K$619K
LiabilitiesLn 26$685K$502K
Net assetsLn 32$304K$117K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$23K$5K$14K$5K
Other salaries and wagesLn 7$216K$161K$17K$37K
Payroll taxesLn 10$22K$12K$6K$4K
Legal feesLn 11b$4K$4K
Accounting feesLn 11c$32K$32K
Other fees for servicesLn 11g$2K$2K
Advertising and promotionLn 12$35K$14K$21K
Office expensesLn 13$18K$6K$5K$7K
OccupancyLn 16$190K$161K$19K$9K
TravelLn 17$85$85
Depreciation, depletion and amortizationLn 22$22K$19K$2K$1K
InsuranceLn 23$6K$1K$4K$346
Other expenses (24a–d)Ln 24$19K$13K$6K$552
Total functional expensesLn 25$588K$394K$108K$86K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $401K$588K−$187K$117K 990 PDF
FY2024 $212K$640K−$428K$304K 990 PDF
FY2023 $882K$329K$554K$733K 990 PDF
FY2022 Not on file
FY2021 $108K$123K−$15K$129K 990 PDF
FY2020 $108K$98K$10K$144K 990 PDF

Want to add your own materials alongside these filings? Claim this org

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 FY2025 990 (4 parts)
Part VIII · Statement of revenue $401,324 across 7 lines filed
VIII-1c Fundraising events$133,016
VIII-1f All other contributions, gifts and grants$243,610
VIII-1h Total contributions, gifts and grants$376,626
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $37,797$37,797
VIII-3 Investment incomeExcluded from tax $1,178$1,178
VIII-8 Net income from fundraising eventsExcluded from tax −$14,277−$14,277
VIII-12 Total revenueRelated to mission $37,797 · Unrelated business $0 · Excluded from tax −$13,099$401,324
Part IX · Statement of functional expenses $588,246 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $4,609 · Management $13,828 · Fundraising $4,609$23,046
IX-7 Other salaries and wagesPrograms $161,448 · Management $16,881 · Fundraising $37,328$215,657
IX-10 Payroll taxesPrograms $12,192 · Management $5,508 · Fundraising $3,943$21,643
IX-11b Legal feesManagement $3,930$3,930
IX-11c Accounting feesManagement $31,867$31,867
IX-11g Other fees for servicesPrograms $2,000$2,000
IX-12 Advertising and promotionPrograms $14,179 · Fundraising $20,819$34,998
IX-13 Office expensesPrograms $5,859 · Management $4,742 · Fundraising $7,431$18,032
IX-16 OccupancyPrograms $161,110 · Management $18,954 · Fundraising $9,477$189,541
IX-17 TravelManagement $85$85
IX-22 Depreciation, depletion and amortizationPrograms $18,947 · Management $2,229 · Fundraising $1,115$22,291
IX-23 InsurancePrograms $1,069 · Management $4,443 · Fundraising $346$5,858
IX-24 Other expenses (24a–d)Programs $12,766 · Management $5,980 · Fundraising $552$19,298
IX-25 Total functional expensesPrograms $394,179 · Management $108,447 · Fundraising $85,620$588,246
Part X · Balance sheet $619,103 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $166,223$107,642
X-3 Pledges and grants receivableStart of year $212,145$38,528
X-9 Prepaid expenses and deferred chargesStart of year $3,489$2,783
X-10c Land, buildings and equipment, netStart of year $84,493$68,904
X-15 Other assetsStart of year $522,703$401,246
X-16 Total assetsStart of year $989,053$619,103
X-17 Accounts payable and accrued expensesStart of year $136,300$87,511
X-19 Deferred revenueStart of year $9,275$4,975
X-25 Other liabilitiesStart of year $539,220$409,281
X-26 Total liabilitiesStart of year $684,795$501,767
X-27 Net assets without donor restrictionsStart of year $81,763$56,333
X-28 Net assets with donor restrictionsStart of year $222,495$61,003
X-32 Total net assets or fund balancesStart of year $304,258$117,336
X-33 Total liabilities and net assetsStart of year $989,053$619,103
Part XI · Reconciliation of net assets $117,336 net assets at year end
XI-1 Total revenue$401,324
XI-2 Total expenses$588,246
XI-3 Revenue less expenses−$186,922
XI-4 Net assets at start of year$304,258
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$117,336

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

Keep this kind of thing free
Keep public charity data easy to read.

Free to the public, because obviously. Like this? Pay it forward. Don't like this? Help us get better.

Card, Apple Pay or Google Pay through Stripe. One time.
Keep this kind of thing free
Keep public charity data easy to read.

Free to the public, because obviously. Like this? Pay it forward. Don't like this? Help us get better.

Card, Apple Pay or Google Pay through Stripe. One time.

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.