Skip to content
Nonprofiteer
← All organizations

EDUCATIONAL FOUNDATION OF THE MASSACHUSETTS SOCIETY OF CERTIFIED

EIN 04-6139571 BOSTON, MA

Revenue 2024
$2,477,819
Expenses 2024
$2,643,898

Program services were 87.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
Classification
1000
Street
105 CHAUNCY STREET 10TH FLR

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Mission and programs · 2024

Mission

THE MISSION OF THE MSCPA'S EDUCATIONAL FOUNDATION IS TO INSPIRE AND SUPPORT THE NEXT GENERATION OF CPAS IN MASSACHUSETTS.

Activities or mission (Part I)

THE EDUCATIONAL FOUNDATION OF THE MSCPA SUPPORTS THE CONTINUING PROFESSIONAL EDUCATION OF MEMBERS OF THE MSCPA, AS WELL AS NON-MEMBERS, BY PROVIDING SEMINARS, CONFERENCES, AND OTHER OFFERINGS WHICH ASSIST IN FULFILLING THE CERTIFICATION REQUIREMENTS REGARDING EDUCATION FOR CPA'S. IN ADDITION, THE FOUNDATION PROVIDES SCHOLARSHIPS, GRANTS, AND OTHER AWARDS TO RECOGNIZE AND ENCOURAGE STUDENTS WHO ARE ACTIVELY PURSUING A CAREER IN ACCOUNTING.

  • THE CPE PROGRAM PROVIDES A BROAD RANGE OF HIGH-QUALITY, COST EFFECTIVE CONTINUING EDUCATION THAT ASSISTS CPAS IN MEETING STATE LICENSING REQUIREMENTS AND IMPROVING THEIR PROFESSIONAL SKILLS. THE PROGRAM ACCOMPLISHES THIS THROUGH OUR SEMINARS, CONFERENCES, IN-HOUSE CPE, SELF STUDY AND WEBINARS. THE CPE PROGRAM OFFERS OVER 175 SEMINARS, 10 CONFERENCES, 4 INFOSHARES AND OVER 5,000 WEBINARS DONE IN BOTH LIVE AND VIRTUAL FORMATS. IN ADDITION, THE SOCIETY OFFERS 20 FREE CPE PROGRAMS, SO THEIR MEMBERS CAN EARN UP TO 20 CPE CREDITS AT NO ADDITIONAL COST.

    Expenses $1,891,846 · Revenue $2,203,418

  • THE EDUCATIONAL FOUNDATION GRANTS PROGRAM AWARDED 48 SCHOLARSHIPS TOTALING $183,500 TO ASSIST STUDENTS IN THE PURSUIT OF AN ACCOUNTING DEGREE.

    Expenses $417,860 · Grants $183,500 · Revenue $11,840

As filed on the 2024 return.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • ROBERT S MILLER

    CHAIRPERSON

    Total calculated
    $0
    Hours/week
    0.5

  • ZACHARY M DONAH

    TREASURER/SECRETARY

    Total calculated
    $294,329
    From this org
    $0
    From related orgs
    $260,671
    Other
    $33,658
    Hours/week
    2 + 38 related

    Schedule J breakdown matched by us

    Base
    $0 + $239,388 related
    Bonus
    $0 + $19,297 related
    Other
    $0 + $1,986 related
    Deferred
    $0 + $21,246 related
    Nontaxable benefits
    $0 + $12,412 related
    Filer's total
    $0 + $294,329 related

  • JAMES CHRISTENSON

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • MARQUIS D COOPER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 1 related

  • SHANIKWA D DAVIS

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • SOPHIA R ELTON

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • GABRIEL FERNANDEZ

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • SANTIAGO A FERNANDEZ-SUAREZ

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • WILLIAM D MAHONEY

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • JOHN M MICALIZZI

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • AMY K PHELAN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 1 related

  • AMY A PITTER

    DIRECTOR

    Total calculated
    $146,676
    From this org
    $0
    From related orgs
    $146,676
    Other
    $0
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $0
    Bonus
    $0
    Other
    $0 + $146,676 related
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $146,676 related

  • MARY-JOAN P POTVIN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • MELISSA J SAWYER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • KERRY A STAKEM

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

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. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $2,477,819
    Expenses
    $2,643,898
    Contributions
    $247,367
    Grants paid
    $183,500
  • 2023
    Revenue
    $2,614,154
    Expenses
    $2,601,985
    Contributions
    $230,490
    Grants paid
    $179,285
  • 2022
    Revenue
    $2,334,844
    Expenses
    $2,091,467
    Contributions
    $229,897
    Grants paid
    $218,334

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    $2,006,323
    Expenses
    $1,587,416
    Assets (EOY)
    $1,277,822

  • 2020 · 990

    Revenue
    $1,452,303
    Expenses
    $1,297,497
    Assets (EOY)
    $804,960

  • 2019 · 990

    Revenue
    $2,046,558
    Expenses
    $1,965,862
    Assets (EOY)
    $658,592

  • 2018 · 990

    Revenue
    $2,145,015
    Expenses
    $2,005,835
    Assets (EOY)
    $741,445

  • 2017 · 990

    Revenue
    $1,950,011
    Expenses
    $1,943,262
    Assets (EOY)
    $572,330

  • 2017 · 990

    Revenue
    $1,950,011
    Expenses
    $1,943,262
    Assets (EOY)
    $572,330

  • 2016 · 990

    Revenue
    $1,825,827
    Expenses
    $1,813,467
    Assets (EOY)
    $554,894

  • 2015 · 990

    Revenue
    $1,920,317
    Expenses
    $1,924,821
    Assets (EOY)
    $391,259

  • 2014 · 990

    Revenue
    $1,949,089
    Expenses
    $1,958,049
    Assets (EOY)
    $419,552

  • 2013 · 990

    Revenue
    $1,974,636
    Expenses
    $1,986,181
    Assets (EOY)
    $362,078

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.

Grants made

Where these grants went next →

Grants received

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Declared on its 2024 return

Declared as related by

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 13 October 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 26 October 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.