Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 1f · All other contributions, gifts and grants

  $8,101,041

• 1g · Noncash contributions included above

  $2,922,405

• 2a · Program service revenue: FEE INCOME

  total $16,541,950 · related or exempt $16,541,950

• 3 · Investment income

  total $837 · excluded $837

• 7a · Gross sales of assets other than inventory

  other assets $100,871

• 7b · Less cost or other basis and sales expenses

  other assets $53,402

• 7c · Gain or loss

  other assets $47,469

• 7d · Net gain or loss

  total $47,469 · excluded $47,469

• 11a · Other revenue: OTHER INCOME

  total $23,213 · related or exempt $23,213

• 11e · Other revenue, total

  $23,213

Functional expenses

Part IX, the statement of functional expenses.

• 5 · Compensation of officers, directors and key employees

  total $999,777 · program services $669,850 · management and general $229,949 · fundraising $99,978

• 7 · Other salaries and wages

  total $12,014,393 · program services $8,071,573 · management and general $2,748,025 · fundraising $1,194,795

• 8 · Pension plan contributions

  total $332,210 · program services $222,581 · management and general $76,407 · fundraising $33,222

• 9 · Other employee benefits

  total $1,114,324 · program services $746,597 · management and general $256,295 · fundraising $111,432

• 10 · Payroll taxes

  total $775,125 · program services $519,334 · management and general $178,279 · fundraising $77,512

• 11b · Fees: legal

  total $103,418 · program services $36,196 · management and general $67,222

• 11c · Fees: accounting

  total $588,308 · program services $207,509 · management and general $380,799

• 11g · Fees: other

  total $5,558,429 · program services $4,286,898 · management and general $1,222,407 · fundraising $49,124

• 12 · Advertising and promotion

  total $160,411 · program services $20,853 · management and general $99,455 · fundraising $40,103

• 13 · Office expenses

  total $478,535 · program services $115,135 · management and general $281,793 · fundraising $81,607

• 14 · Information technology

  total $546,760 · program services $72,252 · management and general $338,155 · fundraising $136,353

• 16 · Occupancy

  total $1,036,401 · program services $414,560 · management and general $621,841

• 17 · Travel

  total $730,139 · program services $257,790 · management and general $349,148 · fundraising $123,201

• 22 · Depreciation, depletion and amortization

  total $913,269 · management and general $913,269

• 23 · Insurance

  total $212,605 · program services $27,639 · management and general $131,815 · fundraising $53,151

• 24a · Other expenses: DIRECT PROJECT COSTS

  total $672,693 · program services $672,693

• 24b · Other expenses: MISCELLANEOUS

  total $159,089 · program services $20,542 · management and general $99,043 · fundraising $39,504

• 24c · Other expenses: BANK & WIRE FEES

  total $132,917 · program services $15,611 · management and general $87,284 · fundraising $30,022

• 24d · Other expenses: TRAINING

  total $51,577 · program services $7,590 · management and general $31,347 · fundraising $12,640

• 24e · All other expenses

  total $100,422 · program services $14,989 · management and general $60,861 · fundraising $24,572

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $2,913,435 · end of year $830,921

• 2 · Savings and temporary cash investments

  beginning of year $431,389 · end of year $232,142

• 3 · Pledges and grants receivable

  beginning of year $6,333,947 · end of year $5,404,893

• 4 · Accounts receivable

  beginning of year $4,344,922 · end of year $4,794,703

• 9 · Prepaid expenses and deferred charges

  beginning of year $267,532 · end of year $358,393

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

  $5,064,151

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

  $1,090,611

• 10c · Land, buildings and equipment, net

  beginning of year $4,349,958 · end of year $3,973,540

• 14 · Intangible assets

  end of year $2,756,826

• 15 · Other assets

  beginning of year $17,246 · end of year $5,071,425

• 17 · Accounts payable and accrued expenses

  beginning of year $3,468,461 · end of year $4,430,472

• 19 · Deferred revenue

  beginning of year $1,158,954 · end of year $205,212

• 23 · Secured mortgages and notes payable

  beginning of year $1,400,000 · end of year $1,529,499

• 25 · Other liabilities

  beginning of year $1,420,305 · end of year $6,862,766

• 27 · Net assets without donor restrictions

  beginning of year $3,861,760 · end of year $4,049,999

• 28 · Net assets with donor restrictions

  beginning of year $7,348,949 · end of year $6,344,895

The filer's explanations (Part III)

PART I, LINE 1A

TRAVEL IS PROVIDED FOR BUSINESS PURPOSES ASSOCIATED WITH THE ORGANIZATION'S FOREIGN BRANCHES IN RWANDA.

PART I, LINE 4A

DURING THE FISCAL YEAR ENDED JUNE 30, 2023, MICHAEL MURPHY JR., WHO SERVED AS THE ORGANIZATION'S PRESIDENT & EXECUTIVE DIRECTOR THROUGH 10/8/22, RECEIVED SEVERANCE PAYMENTS TOTALING $149,167. THE TERMS OF THE AGREEMENT WERE 2 PAYMENTS TOTALING 22 MONTHS OF SALARY AND WAS BASED SOLELY ON TERMINATION OF EMPLOYMENT.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

• MASS DESIGN STUDIO LLC

  FOREIGN OPS · DE · income $2,829,307 · assets $1,727,207

  Directly controlled by MASS DESIGN GROUP LTD

• AFRICAN DESIGN CENTRE LLC

  N/A - INACTIVE DURING FY23 · DE · income $0 · assets $0

  Directly controlled by MASS DESIGN GROUP LTD

• MASS BUILD LLC

  FOREIGN OPS · DE · income $6,155,796 · assets $289,301

  Directly controlled by MASS DESIGN GROUP LTD

• MASS COMMUNITY DEVELOPMENT VENTURES LLC

  N/A - INACTIVE DURING FY23 · DE · income $0 · assets $0

  Directly controlled by MASS DESIGN GROUP LTD