TY 2020 Form 990 Schedule O

efile Public Visual Render ObjectId: 202142879349300519 - Submission: 2021-10-14 TIN: 04-3559305

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
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Attach to Form 990 or 990-EZ.
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Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2020

Open to Public
Inspection

Name of the organization

MASSACHUSETTS CHARTER PUBLIC SCHOOL
ASSOCIATION INC

Employer identification number

04-3559305

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 6	THE ASSOCIATION IS COMPRISED OF 63 MEMBER CHARTER SCHOOLS.
FORM 990, PART VI, SECTION A, LINE 7A	THE BOARD OF DIRECTORS ARE NOMINATED AND ELECTED AT THE ANNUAL MEETING OF THE MEMBERSHIP HELD IN MARCH EACH YEAR. IF A VACANCY ON THE BOARD OF DIRECTORS CAUSES MEMBERSHIP ON THE BOARD TO FALL BELOW TEN (10) MEMBERS, VACANCIES SHALL BE FILLED AT THE NEXT REGULAR BOARD MEETING BY MAJORITY VOTE OF THE REMAINING MEMBERS OF THE BOARD OF DIRECTORS FOR THE UNEXPIRED TERM.
FORM 990, PART VI, SECTION A, LINE 7B	THE MEMBERSHIP DUES RATE MUST BE APPROVED BY THE MEMBERSHIP.
FORM 990, PART VI, SECTION B, LINE 11B	THE 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR, TREASURER, BUDGET AND PERSONNEL COMMITTEE, AND FULL BOARD OF DIRECTORS PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	THERE IS A WRITTEN CONFLICT OF INTEREST POLICY WHERE DIRECTORS ARE REQUIRED TO ANNUALLY DISCLOSE INTEREST THAT COULD GIVE RISE TO CONFLICTS. SUCH ANNUAL WRITTEN DISCLOSURE MUST BE CIRCULATED TO ALL OF THE DIRECTORS OF THE CORPORATION AND MUST BE UPDATED THROUGHOUT THE YEAR AS NECESSARY.
FORM 990, PART VI, SECTION B, LINE 15	THE PROCESS FOR DETERMINING EXECUTIVE DIRECTOR AND OTHER KEY EMPLOYEE COMPENSATION IS BASED ON MARKET ANALYSIS, ANNUAL PERFORMANCE EVALUATION, AND APPROVAL BY THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION C, LINE 19	AVAILABLE UPON REQUEST TO THE CHIEF OPERATING OFFICER, EXECUTIVE DIRECTOR, OR ANY BOARD MEMBER.
PART VIII, LINE 2A	PRIOR TO FISCAL YEAR 2021, THE ASSOCIATION REPORTED MEMBERSHIP DUES ON LINE 1B OF THE STATEMENT OF REVENUE. WITH THE ADOPTION OF ASU 2014-09, REVENUE FROM CONTRACTS WITH CUSTOMERS (ASC 606), MEMBERSHIP DUES ARE CLASSIFIED AS AN EXCHANGE TRANSACTION AND THEREFORE ARE NOW REPORTED ON LINE 2A ON THE STATEMENT OF REVENUE.
FORM 990, PART IX, LINE 11G	OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 169,993. MANAGEMENT AND GENERAL EXPENSES 104,398. FUNDRAISING EXPENSES 450. TOTAL EXPENSES 274,841. PUBLIC RELATIONS: PROGRAM SERVICE EXPENSES 126,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 126,000. COLLEGE SUCCESS/BOTTOM LINE: PROGRAM SERVICE EXPENSES 84,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 84,000.
FORM 990, PART XII, LINE 2C:	THIS PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.

Return Reference

Explanation

FORM 990, PART VI, SECTION A, LINE 6

THE ASSOCIATION IS COMPRISED OF 63 MEMBER CHARTER SCHOOLS.

FORM 990, PART VI, SECTION A, LINE 7A

THE BOARD OF DIRECTORS ARE NOMINATED AND ELECTED AT THE ANNUAL MEETING OF THE MEMBERSHIP HELD IN MARCH EACH YEAR. IF A VACANCY ON THE BOARD OF DIRECTORS CAUSES MEMBERSHIP ON THE BOARD TO FALL BELOW TEN (10) MEMBERS, VACANCIES SHALL BE FILLED AT THE NEXT REGULAR BOARD MEETING BY MAJORITY VOTE OF THE REMAINING MEMBERS OF THE BOARD OF DIRECTORS FOR THE UNEXPIRED TERM.

FORM 990, PART VI, SECTION A, LINE 7B

THE MEMBERSHIP DUES RATE MUST BE APPROVED BY THE MEMBERSHIP.

FORM 990, PART VI, SECTION B, LINE 11B

THE 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR, TREASURER, BUDGET AND PERSONNEL COMMITTEE, AND FULL BOARD OF DIRECTORS PRIOR TO FILING.

FORM 990, PART VI, SECTION B, LINE 12C

THERE IS A WRITTEN CONFLICT OF INTEREST POLICY WHERE DIRECTORS ARE REQUIRED TO ANNUALLY DISCLOSE INTEREST THAT COULD GIVE RISE TO CONFLICTS. SUCH ANNUAL WRITTEN DISCLOSURE MUST BE CIRCULATED TO ALL OF THE DIRECTORS OF THE CORPORATION AND MUST BE UPDATED THROUGHOUT THE YEAR AS NECESSARY.

FORM 990, PART VI, SECTION B, LINE 15

THE PROCESS FOR DETERMINING EXECUTIVE DIRECTOR AND OTHER KEY EMPLOYEE COMPENSATION IS BASED ON MARKET ANALYSIS, ANNUAL PERFORMANCE EVALUATION, AND APPROVAL BY THE BOARD OF DIRECTORS.

FORM 990, PART VI, SECTION C, LINE 19

AVAILABLE UPON REQUEST TO THE CHIEF OPERATING OFFICER, EXECUTIVE DIRECTOR, OR ANY BOARD MEMBER.

PART VIII, LINE 2A

PRIOR TO FISCAL YEAR 2021, THE ASSOCIATION REPORTED MEMBERSHIP DUES ON LINE 1B OF THE STATEMENT OF REVENUE. WITH THE ADOPTION OF ASU 2014-09, REVENUE FROM CONTRACTS WITH CUSTOMERS (ASC 606), MEMBERSHIP DUES ARE CLASSIFIED AS AN EXCHANGE TRANSACTION AND THEREFORE ARE NOW REPORTED ON LINE 2A ON THE STATEMENT OF REVENUE.

FORM 990, PART IX, LINE 11G

OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 169,993. MANAGEMENT AND GENERAL EXPENSES 104,398. FUNDRAISING EXPENSES 450. TOTAL EXPENSES 274,841. PUBLIC RELATIONS: PROGRAM SERVICE EXPENSES 126,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 126,000. COLLEGE SUCCESS/BOTTOM LINE: PROGRAM SERVICE EXPENSES 84,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 84,000.

FORM 990, PART XII, LINE 2C:

THIS PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2020

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