Massachusetts Corrections Officers Federated Union in Milford, Massachusetts (MA)

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Massachusetts Corrections Officers Federated Union
Employer Identification Number (EIN)223030391
Name of OrganizationMassachusetts Corrections Officers Federated Union
Address159 S Main St, Milford, MA 01757-3255
ActivitiesAssociation of municipal employees
SubsectionLabor Organization
Ruling Date05/1990
DeductibilityContributions are deductible
FoundationAll organizations except 501(c)(3)
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period09/2012
Assets$1,000,000 to $4,999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$3,326,590
Amount of Income$2,889,019
Form 990 Revenue Amount$2,572,879
National Taxonomy of Exempt Entities (NTEE)Recreation, Sports, Leisure, Athletics: Fairs, County and Other


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Amount of income in 2012: $2,889,019
This organization: 

 $2,889,019
Other organizations performing similar types of work: 

 $181,478

Assets in 2012: $3,326,590
Massachusetts Corrections Officers Federated Union: 

 $3,326,590
Other organizations performing similar types of work: 

 $181,733

Expenses in 2006: $2,188,323
This organization: 

 $2,188,323
Other organizations performing similar types of work: 

 $888,869

Income to expenses ratio in 2006: 1.0
Massachusetts Corrections Officers Federated Union: 

 1.0
Other organizations performing similar types of work: 

 1.1

Number of employees in 2006: 10
Massachusetts Corrections Officers Federated Union: 

 10
Other organizations performing similar types of work: 

 10

Grants share in income in 2006: 0.0%
Massachusetts Corrections Officers Federated Union: 

 0.0%
Other organizations performing similar types of work: 

 4.5%

Financial snapshot ($)

Revenue for 2006

Assets at end of 2006

Functional Expenses for 2006 ($)

Income-Producing Activities for 2006

Revenue, Expenses, and Changes in Net Assets or Fund Balances
2000200120022003200420052006
Total revenue$2,255,396$2,321,738$2,333,008$2,226,022$2,205,666$2,168,208$2,208,835
Contributions, gifts, grants, and similar amounts received$0$0$0$0$0$0$0
Contributions to donor advised funds$0
Direct public support$0$0$0$0$0$0$0
Indirect public support$0$0$0$0$0$0$0
Government contributions (grants)$0$0$0$0$0$0$0
Program service revenue including government fees and contracts$0$0$0$0$0$0$0
Membership dues and assessments$2,207,494$2,288,135$2,298,891$2,193,336$2,163,948$2,150,758$2,177,272
Interest on savings and temporary cash investments$47,902$15,024$25,022$26,395$32,835$21,845$34,577
Dividends and interest from securities$0$0$0$0$0$0$0
Net rental income or (loss)$0$0$0$0$179$-19,510$-17,351
Gross rents$0$0$0$0$41,290$55,665$56,865
Less: rental expenses$0$0$0$0$41,111$75,175$74,216
Other investment income$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$0$0$0$-1,467$-11$75$-886
Gross amount from sales of assets other than inventory$0$0$0$625$135,195$120,000$550
Less: cost or other basis and sales expenses$0$0$0$2,092$135,206$119,925$1,436
Net income or (loss) from special events and activities$0$8,134$8,406$7,758$8,714$15,040$15,223
Gross revenue$0$15,443$8,406$7,758$8,715$15,040$15,223
Less: direct expenses other than fundraising expenses$0$7,309$0$0$0$0$0
Gross profit or (loss) from sales of inventory$0$9,898$656$0$0$0$0
Gross sales of inventory, less returns and allowances$0$9,898$656$0$0$0$0
Less: cost of goods sold$0$0$0$0$0$0$0
Other revenue$0$547$33$0$0$0$0
Total expenses$1,926,297$2,235,943$2,405,930$2,301,728$2,120,634$2,105,636$2,188,323
Program services$0$0$0$0$0$0$0
Management and general$0$0$0$0$0$0$0
Fundraising$0$0$0$0$0$0$0
Payments to affiliates$0$0$0$0$0$0$0
Net assets or fund balances at end of year$1,414,251$1,379,169$1,306,247$1,230,541$1,310,579$1,373,151$1,393,663
Excess or (deficit) for the year$329,099$85,795$-72,922$-75,706$85,032$62,572$20,512
Net assets or fund balances at beginning of year$1,085,152$1,293,374$1,379,169$1,306,247$1,230,541$1,310,579$1,373,151
Other changes in net assets or fund balances$0$0$0$0$-4,994$0$0
Statement of Functional Expenses (for 2006)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$2,188,323$0$0$0
Grants paid from donor advised funds$0
Other grants and allocations$7,147
Specific assistance to individuals$0
Benefits paid to or for members$379,988
Compensation of current officers, directors, key employees, etc.$378,530$0$0$0
Compensation of former officers, directors, key employees, etc.$79,272$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$92,826$0$0$0
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$37,395$0$0$0
Payroll taxes$44,249$0$0$0
Professional fundraising fees$0$0$0$0
Accounting fees$62,950$0$0$0
Legal fees$550,460$0$0$0
Supplies$28,682$0$0$0
Telephone$26,024$0$0$0
Postage and shipping$8,307$0$0$0
Occupancy$112,238$0$0$0
Equipment rental and maintenance$10,901$0$0$0
Printing and publications$819$0$0$0
Travel$38,934$0$0$0
Conferences, conventions, and meetings$0$0$0$0
Interest$22,851$0$0$0
Depreciation, depletion, etc.$51,295$0$0$0
Other expenses not covered above$255,455$0$0$0
Balance Sheets
2000200120022003200420052006
Total assets$1,563,394$1,515,962$1,495,755$1,373,071$3,043,716$2,958,013$2,944,034
Cash - non-interest-bearing$619,580$641,830$593,526$542,425$24,956$39,005$259,077
Savings and temporary cash investments$613,182$671,462$413,558$135,997$461,014$479,062$277,887
Accounts receivable less allowance for doubtful accounts$274,768$145,733$173,073$106,103$136,225$169,629$161,493
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0$0$0
Grants receivable$0$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0$0
Inventories for sale or use$0$0$0$0$0$0$0
Prepaid expenses and deferred charges$17,042$11,078$13,493$7,449$12,681$11,200$18,993
Investments - publicly-traded securities$0
Investments - other securities$0$0$0$0$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0
Investments - other$0$0$260,376$544,714$409,509$289,584$288,524
Land, buildings, and equipment less accumulated depreciation$38,422$45,459$41,329$35,983$1,999,331$1,969,533$1,938,060
Other assets, including program-related investments$400$400$400$400$0$0$0
Total liabilities$149,143$136,793$189,508$142,530$1,733,137$1,584,862$1,550,371
Accounts payable and accrued expenses$149,143$136,793$189,508$142,530$120,265$115,892$150,523
Grants payable$0$0$0$0$0$0$0
Deferred revenue$0$0$0$0$0$0$0
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0
Mortgages and other notes payable$0$0$0$0$1,612,872$1,468,970$1,399,848
Other liabilities$0$0$0$0$0$0$0
Total liabilities and net assets/fund balances$1,563,394$1,515,962$1,495,755$1,373,071$3,043,716$2,958,013$2,944,034
Total net assets or fund balances$1,414,251$1,379,169$1,306,247$1,230,541$1,310,579$1,373,151$1,393,663
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
2000200120022003200420052006
Total revenue$2,255,396$2,321,738$2,333,008$2,226,022$2,205,666$2,168,208$2,208,835
Total revenue, gains, and other support per audited financial statements$2,255,396$2,321,738$2,333,008$2,226,022$2,205,666$2,168,208$2,208,835
Other expenses$0$0$0$0$0$0$0
Net unrealized gains on investments$0$0$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0
Other revenue$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
2000200120022003200420052006
Total expenses$1,926,297$2,235,943$2,405,930$2,301,728$2,120,634$2,105,636$2,188,323
Total expenses and losses per audited financial statements$1,926,297$2,235,943$2,405,930$2,301,728$2,120,634$2,105,636$2,188,323
Other revenue$0$0$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0
Other expenses$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings7
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?No
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?Yes
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$19,307
Did the organization file Form 1120-POL for this year?Yes
Were substantially all dues nondeductible by members?Yes
Did the organization make only in-house lobbying expenditures of $2,000 or less?No
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?No
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 200610
Analysis of Income-Producing Activities (for 2006)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$-17,351$14,337$2,211,849
Program service revenue
Program service revenue 1000000$000$0$0
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$2,177,272
Interest on savings and temporary cash investments000000$000$0$34,577
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed propertyLessors of nonresidential buildings (except miniwarehouses)$-17,35100$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$0Income from an activity that is not regularly carried on (section 512(a)(1))$-886$0
Net income or (loss) from special events000000$0Income from an activity that is not regularly carried on (section 512(a)(1))$15,223$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2006)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2006)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2006)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?
Did the organization maintain any donor advised funds?
Did the organization make any taxable distributions under section 4966?
Did the organization make a distribution to a donor, donor advisor, or related person?
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it is
Support Schedule
1999200020012002200320042005
Total$0$0$0$0$0$0$0
Gifts, grants, and contributions received$0$0$0$0$0$0$0
Membership fees received$0$0$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0$0$0$0$0$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$0$0$0$0$0$0$0
Net income from unrelated business activities not included above$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0
Other income$0$0$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2006)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Statements Regarding Other IRS Filings and Tax Compliance (for 2011)
Did the organization have unrelated business gross income of $1,000 or more during the year?Yes
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2011)
Total revenue$2,473,220
Contributions, Gifts, Grants and Other Similar Amounts$0
Program Service Revenue$2,428,712
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$47,799
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental loss$-30,877
Gross rents (Real / Personal)$52,145 / $0
Less: rental expenses (Real / Personal)$83,022 / $0
Rental income or (loss) (Real / Personal)$-30,877 / $0
Net gain from sales of assets other than inventory$0
Net income from fundraising events$685
Gross income from fundraising events$23,087
Less: direct expenses$22,402
Net income from gaming activities$889
Gross income from gaming activities$889
Less: direct expenses$0
Net income from sales of inventory$0
Miscellaneous Revenue$26,012
Statement of Functional Expenses (for 2011)
Total functional expenses$2,288,154
Compensation of current officers, directors, trustees, and key employees$490,601
Other salaries and wages$117,688
Payroll taxes$54,577
Professional fundraising services$0
Other$1,625,288
Balance Sheet (for 2011)
Total assets$3,270,442
Total liabilities$1,119,206
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$1,041,347
Unsecured notes and loans payable to unrelated third parties$0
Other$77,859
Total net assets or fund balances$2,151,236
Retained earnings, endowment, accumulated income, or other funds$2,151,236
Reason for Public Charity Status (for 2011)
The organization is not a private foundation because it is:Not provided
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Southwestern Fair Commission Inc11300 S Houghton Rd, Tucson, AZ 85747-9755AZ1976-03$4,461,828
2Massachusetts Corrections Officers Federated Union159 S Main St, Milford, MA 01757-3255MA1990-05$2,889,019
3Appalachian Fair Association IncorporatedPO BOX 8218, Gray, TN 37615-0218TN1962-12$1,028,487
4Dupage County Fair And Exposition Authority2015 Manchester Rd, Wheaton, IL 60187-4566IL1990-02$205,578
5Center For Urban Family Life685 14th St, Oakland, CA 94612-1242CA1987-12$73,086
6Palm Springs International Film Society1700 E Tahquitz Canyon Way Ste 3, Palm Springs, CA 92262-7158CA1990-10$6,142,220
7Bell County Expo IncPO BOX 206, Belton, TX 76513-0206TX1989-02$5,104,028
8Norfolk Festevents Ltd120 W Main St, Norfolk, VA 23510-1609VA1984-09$4,496,066
9Expo Center Of Taylor County1700 Highway 36, Abilene, TX 79602TX1975-10$4,208,349
10Louisville Third Century Inc101 N Seventh Street, Louisville, KY 40202-2924KY1990-07$3,045,163
11Fair St Louis Foundation301 Prospect Ave, Saint Louis, MO 63110-1215MO1994-01$2,589,688
12Goodview Activity Group4140 W 5th St, Winona, MN 55987-1511MN1978-01$2,510,181
13Virginia Beach Events Unlimited Inc265 Kings Grant Rd Ste 102, Virginia Bch, VA 23452-6834VA1985-03$2,232,075
14Brazoria County Fat Stock And Fair AssociationPO BOX 818, Angleton, TX 77516-0818TX1957-02$1,669,955
15Fall For Greenville IncPO BOX 2207, Greenville, SC 29602-2207SC1993-01$1,368,072
16Berrien Co Youth Fair Assn9122 Old Us 31, Berrien Springs, MI 49103MI1949-01$1,364,376
17Iola Old Car Show IncPO BOX 1, Iola, WI 54945-0001WI1985-08$1,324,285
18Boston Harborfest45 School Street, Boston, MA 02108-3206MA1983-12$198,348
19Bread And Roses Heritage Committee IncPO BOX 1137, Lawrence, MA 01842-2137MA1989-08$51,892
20Friends Of The Charlmont Fairgrounds IncPO BOX 75, Charlemont, MA 01339-0075MA1998-11$29,373
Number of organizations performing similar types of work
Alabama3
Arizona2
California19
Colorado4
Connecticut2
Delaware2
Florida6
Georgia1
Hawaii1
Iowa7
Idaho1
Illinois13
Indiana5
Kansas4
Kentucky5
Louisiana7
Massachusetts9
Maryland4
Maine1
Michigan5
Minnesota3
Missouri9
Mississippi3
North Carolina5
North Dakota1
Nebraska4
New Hampshire2
New Jersey4
New Mexico6
Nevada1
New York6
Ohio10
Oklahoma2
Oregon3
Pennsylvania3
Rhode Island1
South Carolina2
South Dakota1
Tennessee2
Texas26
Utah1
Virginia8
Washington6
Wisconsin5
West Virginia3
International1
Total219

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