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Nonprofiteer
← MAKING OPPORTUNITY COUNT INC

Form 990 for tax year 2024

Filed by MAKING OPPORTUNITY COUNT INC.

Totals

Total revenue
$89,000,614
Total expenses
$84,604,872
Contributions and grants received
$86,988,113
Grants paid
$11,313,338
Program service revenue
$1,888,170
Investment income
$86,969
Other revenue
$37,362
Total assets, end of year
$40,595,591
Total liabilities, end of year
$23,613,162
Net assets or fund balances, end of year
$16,982,429
Program services expenses (Part IX)
$77,966,389
Management and general expenses
$6,534,675
Fundraising expenses
$103,808
Program service expenses (Part III)
$77,966,389

Program services were 92.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1a · Federated campaigns

    $25,000

  • 1e · Government grants (contributions)

    $76,843,392

  • 1f · All other contributions, gifts and grants

    $10,119,721

  • 1g · Noncash contributions included above

    $117,495

  • 2a · Program service revenue: Program service fees

    total $1,888,170 · related or exempt $1,888,170

  • 3 · Investment income

    total $86,969 · excluded $86,969

  • 6a · Gross rents

    real property $127,520

  • 6b · Less rental expenses

    real property $90,158

  • 6c · Rental income or loss

    real property $37,362

  • 6d · Net rental income or loss

    total $37,362 · excluded $37,362

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $11,313,338 · program services $11,313,338

  • 5 · Compensation of officers, directors and key employees

    total $563,360 · program services $2,891 · management and general $540,418 · fundraising $20,051

  • 7 · Other salaries and wages

    total $26,298,455 · program services $23,224,367 · management and general $3,039,294 · fundraising $34,794

  • 8 · Pension plan contributions

    total $873,214 · program services $771,225 · management and general $100,647 · fundraising $1,342

  • 9 · Other employee benefits

    total $2,799,285 · program services $2,443,305 · management and general $352,607 · fundraising $3,373

  • 10 · Payroll taxes

    total $3,117,216 · program services $2,702,241 · management and general $409,901 · fundraising $5,074

  • 11b · Fees: legal

    total $291,639 · program services $146,670 · management and general $144,969

  • 11c · Fees: accounting

    total $86,500 · management and general $86,500

  • 11g · Fees: other

    total $9,546,531 · program services $9,546,531

  • 12 · Advertising and promotion

    total $99,688 · program services $88,041 · management and general $11,647

  • 13 · Office expenses

    total $149,580 · program services $124,634 · management and general $24,946

  • 14 · Information technology

    total $307,864 · program services $128,001 · management and general $179,863

  • 16 · Occupancy

    total $19,999,911 · program services $19,769,202 · management and general $230,709

  • 17 · Travel

    total $108,316 · program services $95,379 · management and general $12,937

  • 19 · Conferences, conventions and meetings

    total $236,703 · program services $165,579 · management and general $71,124

  • 20 · Interest

    total $15,276 · program services $15,371 · management and general -$95

  • 22 · Depreciation, depletion and amortization

    total $603,846 · program services $539,845 · management and general $64,001

  • 23 · Insurance

    total $304,059 · program services $160,585 · management and general $143,474

  • 24a · Other expenses: Outside services

    total $5,485,354 · program services $5,029,078 · management and general $426,276 · fundraising $30,000

  • 24b · Other expenses: Equipment

    total $972,217 · program services $603,592 · management and general $368,613 · fundraising $12

  • 24c · Other expenses: Bad debt

    total $488,463 · program services $488,463

  • 24d · Other expenses: Program supplies

    total $311,069 · program services $303,685 · management and general $7,384

  • 24e · All other expenses

    total $632,988 · program services $304,366 · management and general $319,460 · fundraising $9,162

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $3,420,699 · end of year $10,498,573

  • 2 · Savings and temporary cash investments

    beginning of year $50,278 · end of year $50,543

  • 3 · Pledges and grants receivable

    beginning of year $30,000 · end of year $25,000

  • 4 · Accounts receivable

    beginning of year $10,233,482 · end of year $4,598,439

  • 8 · Inventories for sale or use

    beginning of year $9,291 · end of year $13,839

  • 9 · Prepaid expenses and deferred charges

    beginning of year $210,248 · end of year $1,238,180

  • 10a · Land, buildings and equipment: cost or other basis

    $11,491,538

  • 10b · Land, buildings and equipment: accumulated depreciation

    $4,700,496

  • 10c · Land, buildings and equipment, net

    beginning of year $6,080,620 · end of year $6,791,042

  • 15 · Other assets

    beginning of year $47,346,977 · end of year $17,379,975

  • 17 · Accounts payable and accrued expenses

    beginning of year $4,703,885 · end of year $3,181,244

  • 19 · Deferred revenue

    beginning of year $145,341 · end of year $626,483

  • 20 · Tax-exempt bond liabilities

    beginning of year $399,612 · end of year $304,869

  • 23 · Secured mortgages and notes payable

    beginning of year $1,668,291 · end of year $1,669,379

  • 25 · Other liabilities

    beginning of year $47,877,779 · end of year $17,831,187

  • 27 · Net assets without donor restrictions

    beginning of year $12,397,870 · end of year $16,897,518

  • 28 · Net assets with donor restrictions

    beginning of year $188,817 · end of year $84,911

Mission and programs · 2024

Mission

MOC's mission is to empower families to achieve economic security by eliminating barriers and creating opportunities.

Activities or mission (Part I)

To empower families to achieve economic security.

  • COMMUNITY SERVICES PROVIDEDSee Schedule OCOMMUNITY SERVICES PROVIDED INCLUDE THE FOLLOWING: YOUTH & TEEN SERVICESMOC delivers a range of youth development programs designed to support academic success, social-emotional well-being, and career exploration. Programs include after-school and summer initiatives, as well as targeted youth programming funded through state and local partnerships. The Youth Innovation Center serves as a hub for creative workforce development, offering hands-on learning in multimedia, digital design, and the arts. Youth also participate in peer mentorship, bystander intervention, and relationship-building programs that promote healthy decision-making. These services connect young people to positive adult supports, skill-building opportunities, and pathways toward future education and employment.WORKFORCE DEVELOPMENT SERVICESMOC's workforce development services support youth and adults in gaining the skills and experience needed to secure and maintain employment. Programs focus on career readiness, job training, and direct connections to employers. Youth employment programs provide structured work experiences, particularly during the summer months, while adult-focused initiatives support individuals facing barriers to employment, including those experiencing housing instability. Services include job coaching, skills training, placement support, and individualized case management to help participants achieve long-term economic stability.HOUSING SERVICESMOC provides a full continuum of housing supports for individuals and families experiencing or at risk of homelessness. Services include prevention and diversion programs that help households remain stably housed, as well as emergency family shelter, re-housing, and stabilization services. MOC operates multiple shelter sites and supportive housing programs for families with complex needs, including those with disabilities. Across all housing programs, MOC focuses on rapid connection to permanent housing and long-term stability through coordinated support services, including housing search assistance, case management, and connections to employment, health, and family services. MOC also works to expand access to safe, affordable housing through development and preservation efforts in the region.FAMILY & PARENT SERVICESMOC supports parents and caregivers through a range of family-centered services that strengthen parenting skills, promote child development, and build social connections. The Family Resource Center offers support groups, parenting education, and access to community resources. Evidence-based programs such as Parents as Teachers provide home-based developmental guidance and early childhood support. Coordinated Family and Community Engagement (CFCE) programming connects families to school readiness activities and local resources, while ParentChild+ supports in-home early learning and strengthens parent-child interaction. FIRST Steps Together provides specialized support for parents in recovery, combining parenting education with recovery-focused services to support family stability. EMERGENCY ASSISTANCEMOC provides critical assistance to individuals and families facing immediate financial or life challenges. Services include support for rent and utility payments, helping households maintain stable housing during times of crisis. Staff also connect individuals to additional resources to address basic needs such as food, clothing, and access to essential services. These programs often serve as an entry point to longer-term supports that promote stability and economic mobility.

    Expenses $46,403,053 · Grants $10,073,217 · Revenue $1,551,896

  • CHILD CARE & HEAD START SERVICESSee Schedule OCHILD CARE & HEAD START SERVICESMaking Opportunity Count (MOC) provides comprehensive early education and care services that support young children and their families across North Central Massachusetts. Through center-based and home-based programs, including Head Start and early childhood education, children receive developmentally appropriate learning experiences that promote cognitive, social, emotional, and physical growth in safe, nurturing environments. Programs are available in part-day, full-day, and extended care formats to meet the needs of working families. In addition to early education, families receive support through parent engagement, developmental screenings, and connections to community resources. These services enable parents to maintain employment, pursue education, and build long-term stability while supporting school readiness for their children.

    Expenses $14,929,147 · Grants $156,232 · Revenue $336,274

  • ENERGY AND ENVIRONMENTAL SERVICESMOC'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. Furthermore, we address and replace faulty heating systems, respond promptly to emergency no-heat situations, and run an appliance monitoring and replacement program. Additionally, under our Low-Income Home Energy Assistance Program (LIHEAP) commonly known as Fuel Assistance, eligible households can receive financial support to help offset their winter heating costs, ensuring that everyone can stay warm regardless of their financial situation.

    Expenses $9,552,737

  • BEHAVIORAL HEALTH SERVICESMOC operates licensed outpatient behavioral health services that provide mental health counseling and related supports to individuals and families. Services include individual therapy and coordinated care tailored to each client's needs. The program emphasizes a person-centered approach that supports emotional well-being, strengthens coping skills, and improves overall functioning. Services are integrated with other MOC programs to ensure individuals receive coordinated support across health, housing, and family services.REPRODUCTIVE HEALTH SERVICESMOC's Reproductive Health Services clinic provides accessible, confidential care to teens and adults. Services include STI testing and treatment, birth control options, pregnancy testing, and health education. The program prioritizes a judgment-free environment and focuses on empowering individuals to make informed decisions about their health. Services are integrated with other supports, including behavioral health and family services, to ensure comprehensive care.ADOLESCENT SEXUALITY EDUCATIONMOC's Adolescent Sexuality Education programming provides evidence-based education to youth and young adults focused on healthy relationships, decision-making, and overall well-being. Programs are delivered in schools and community settings and emphasize practical knowledge and skills that support positive health outcomes. Participants gain access to accurate information and resources that help them make informed choices.CARE (HIV/AIDS SERVICES)MOC's CARE program provides comprehensive support services for individuals living with HIV/AIDS. Services include medical case management, peer support, transportation to medical appointments, and assistance with benefits enrollment. Clients are also connected to housing resources and nutrition supports tailored to their health needs. The program is designed to improve health outcomes, increase access to care, and support long-term stability.NUTRITION SERVICESMOC provides nutrition support across the lifespan through programs that promote health and well-being. North Central WIC supports pregnant and postpartum individuals, infants, and young children by providing access to nutritious foods, nutrition education, breastfeeding support, and referrals to health and community services. MOC's elder nutrition programs offer home-delivered and congregate meals designed to meet dietary guidelines, while also reducing social isolation and supporting independence. Together, these programs improve access to healthy food and contribute to long-term health outcomes.

    Expenses $7,081,452 · Grants $1,083,888

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Paul MacKinnon

    President

    Total calculated
    $0
    Hours/week
    1

  • Hank Parkinson

    Vice President

    Total calculated
    $0
    Hours/week
    1

  • Jon Bullock

    Treasurer

    Total calculated
    $0
    Hours/week
    1

  • Sharmese Gunn

    Clerk

    Total calculated
    $0
    Hours/week
    1

  • Ruby Hall

    Director

    Total calculated
    $0
    Hours/week
    1

  • Maryann Kane

    Director

    Total calculated
    $0
    Hours/week
    1

  • Katherine Pham

    Director

    Total calculated
    $0
    Hours/week
    1

  • Jeff Roberge

    Director

    Total calculated
    $0
    Hours/week
    1

  • Theodore Demosthenes

    Director

    Total calculated
    $0
    Hours/week
    1

  • Ernest Martineau

    Director

    Total calculated
    $0
    Hours/week
    1

  • Eladia Romero

    Director

    Total calculated
    $0
    Hours/week
    1

  • Kelley Prendergast

    Director

    Total calculated
    $0
    Hours/week
    1

  • Meagen Donoghue

    Director

    Total calculated
    $0
    Hours/week
    1

  • Kadysha Villot

    Director

    Total calculated
    $0
    Hours/week
    1

  • Kassandra Vance

    Director

    Total calculated
    $0
    Hours/week
    1

  • Madeline Merchant

    Director

    Total calculated
    $0
    Hours/week
    1

  • Kevin Reed

    Executive Director

    Total calculated
    $272,683
    From this org
    $236,318
    From related orgs
    $0
    Other
    $36,365
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $236,318
    Bonus
    $0
    Other
    $0
    Deferred
    $12,344
    Nontaxable benefits
    $24,021
    Filer's total
    $272,683

  • Linda Duffy

    Chief Financial Officer

    Total calculated
    $223,208
    From this org
    $189,360
    From related orgs
    $0
    Other
    $33,848
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $189,360
    Bonus
    $0
    Other
    $0
    Deferred
    $9,886
    Nontaxable benefits
    $23,962
    Filer's total
    $223,208

  • Michele Miola

    NP, Family Planning Clinic

    Total calculated
    $201,801
    From this org
    $172,437
    From related orgs
    $0
    Other
    $29,364
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $172,437
    Bonus
    $0
    Other
    $0
    Deferred
    $5,454
    Nontaxable benefits
    $23,910
    Filer's total
    $201,801

  • Amanda Robitaille

    Chief Human Resources Officer

    Total calculated
    $186,945
    From this org
    $167,476
    From related orgs
    $0
    Other
    $19,469
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $167,476
    Bonus
    $0
    Other
    $0
    Deferred
    $5,160
    Nontaxable benefits
    $14,309
    Filer's total
    $186,945

  • Nancy Mahoney

    Chief Early Education Officer

    Total calculated
    $168,391
    From this org
    $151,033
    From related orgs
    $0
    Other
    $17,358
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $151,033
    Bonus
    $0
    Other
    $0
    Deferred
    $7,737
    Nontaxable benefits
    $9,621
    Filer's total
    $168,391

  • Nicholas Apostoleris

    Chief of Staff and Alignment

    Total calculated
    $179,606
    From this org
    $145,429
    From related orgs
    $0
    Other
    $34,177
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $145,429
    Bonus
    $0
    Other
    $0
    Deferred
    $4,508
    Nontaxable benefits
    $29,669
    Filer's total
    $179,606

  • Leona Whetzel

    Chief Opportunity Officer

    Total calculated
    $163,628
    From this org
    $137,101
    From related orgs
    $0
    Other
    $26,527
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $137,101
    Bonus
    $0
    Other
    $0
    Deferred
    $7,495
    Nontaxable benefits
    $19,032
    Filer's total
    $163,628

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2024
Filed
24 June 2026
IRS schema version
2024v5.5
Source object
202611949349301121

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