Form990-PF

Department of the Treasury
Internal Revenue Service
Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
bulletDo not enter Social Security numbers on this form as it may be made public. By law, the IRS cannot redact the information on the form.
bulletInformation about Form 990-PF and its instructions is at www.irs.gov/form990pf.
OMB No. 1545-0052
2013
Open to Public Inspection
For calendar year 2013, or tax year beginning 01-01-2013 , and ending 12-31-2013
Name of foundation
MASSACHUSETTS CHARITABLE MECHANIC
ASSOCIATION

Number and street (or P.O. box number if mail is not delivered to street address)353 SOUTHERN ARTERY   Room/suite
City or town, state or province, country, and ZIP or foreign postal code
QUINCY, MA021692210
A Employer identification number

04-2023566
B Telephone number (see instructions)

(617) 479-1795
C bullet
G Check all that apply:

D 1. bullet
2. bullet
E bullet
H Check type of organization:
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)bullet$4,900,533J Accounting method:
 
(Part I, column (d) must be on cash basis.)
F bullet
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule) 120,130
2 Check bullet
3 Interest on savings and temporary cash investments 6 6  
4 Dividends and interest from securities...... 57,601 57,601  
5a Gross rents.............. 18,000 18,000  
b Net rental income or (loss) 4,008
6a Net gain or (loss) from sale of assets not on line 10 142,783
b Gross sales price for all assets on line 6a 477,206
7 Capital gain net income (from Part IV, line 2)... 142,783
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule).......      
12 Total. Add lines 1 through 11........ 338,520 218,390  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc.        
14 Other employee salaries and wages......        
15 Pension plans, employee benefits....... 18,000 900   3,600
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment 28,801 14,401    
c Other professional fees (attach schedule).... Click to see attachment 22,125 22,125    
17 Interest...............        
18 Taxes (attach schedule) (see instructions) Click to see attachment 3,300      
19 Depreciation (attach schedule) and depletion... Click to see attachment 13,992 13,992  
20 Occupancy.............. 61,289     36,773
21 Travel, conferences, and meetings.......        
22 Printing and publications.......... 7,838 1,176   4,703
23 Other expenses (attach schedule)....... Click to see attachment 19,988 2,998   11,993
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 175,333 55,592   57,069
25 Contributions, gifts, grants paid........ 110,616 110,616
26 Total expenses and disbursements. Add lines 24 and 25 285,949 55,592   167,685
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 52,571
b Net investment income (if negative, enter -0-) 162,798
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2013)
Form 990-PF (2013)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.)		 Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing............... 33,135 130,699 130,699
2 Savings and temporary cash investments.......... 86,013 148,388 148,388
3 Accounts receivable bullet5,722
Less: allowance for doubtful accounts bullet     5,722 5,722
4 Pledges receivable bullet  
Less: allowance for doubtful accounts bullet        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) bullet  
Less: allowance for doubtful accounts bullet        
8 Inventories for sale or use...............      
9 Prepaid expenses and deferred charges...........   1,500 1,500
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)........ 2,014,946 Click to see attachment1,718,239 2,443,040
c Investments—corporate bonds (attach schedule)........ 1,384,993 Click to see attachment1,587,608 1,628,127
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans..............      
13 Investments—other (attach schedule)...........      
14 Land, buildings, and equipment: basis bullet542,308
Less: accumulated depreciation (attach schedule) bullet335,766 217,960 Click to see attachment206,542 542,308
15 Other assets (describe bullet) Click to see attachment13,758 Click to see attachment749 Click to see attachment749
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 3,750,805 3,799,447 4,900,533
Liabilities 17 Accounts payable and accrued expenses.......... 5,257 7,729
18 Grants payable...................    
19 Deferred revenue..................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe bullet)    
23 Total liabilities (add lines 17 through 22).......... 5,257 7,729
Net Assets or Fund Balances bullet
and complete lines 24 through 26 and lines 30 and 31.
24 Unrestricted.................... 3,405,554 3,345,334
25 Temporarily restricted................    
26 Permanently restricted................ 339,994 446,384
bullet
and complete lines 27 through 31.
27 Capital stock, trust principal, or current funds.........    
28 Paid-in or capital surplus, or land, bldg., and equipment fund    
29 Retained earnings, accumulated income, endowment, or other funds    
30 Total net assets or fund balances (see page 17 of the
instructions).................... 3,745,548 3,791,718
31 Total liabilities and net assets/fund balances (see page 17 of
the instructions).................. 3,750,805 3,799,447
Part III Analysis of Changes in Net Assets or Fund Balances
1 Total net assets or fund balances at beginning of year—Part II, column (a), line 30 (must agree
with end-of-year figure reported on prior year’s return)............... 1 3,745,548
2 Enter amount from Part I, line 27a..................... 2 52,571
3 Other increases not included in line 2 (itemize) bullet 3  
4 Add lines 1, 2, and 3.......................... 4 3,798,119
5 Decreases not included in line 2 (itemize) bulletClick to see attachment 5 6,401
6 Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30. 6 3,791,718
Form 990-PF (2013)
Form 990-PF (2013)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.) 		(b) How acquired
P—Purchase
D—Donation 		(c) Date acquired
(mo., day, yr.) 		(d) Date sold
(mo., day, yr.)
1 a 7.000 SHS SPDR S&P MIDCAP 400 P   2013-01-31
b 300.235 SHS SSGA EMERGING MARKETS P   2013-06-13
c 762.896 SHS PASSIVE BOND MARKET INDE P   2013-07-11
d 476.547 SHS SSGA EMERGING MARKETS P   2013-01-31
e 2621.587 SHS SSGA EMERGING MARKETS P   2013-06-13
2387.785 SHS S&P 500 INDEX NONQUAL P   2013-07-11
1067.754 SHS SSGA FDS ENHANCED SMALL P   2013-01-31
1000.910 SHS SSGA FDS ENHANCED SMALL P   2013-06-13
33.929 SHS TREASURY INFLATION PROTEC P   2013-07-11
11.060 SHS SSGA FDS ENHANCED SMALL C P   2013-01-31
7.843 SHS SSGA FDS ENHANCED SMALL CA P   2013-06-13
1.000 SHS SPDR S&P MIDCAP 400 P   2013-11-14
101.547 SHS SSGA FDS ENHANCED SMALL P   2013-01-31
84.308 SHS SSGA FDS ENHANCED SMALL C P   2013-06-13
74.603 SHS SSGA FDS ENHANCED SMALL C P   2013-11-15
28.970 SHS SSGA INTL STOCK SELECTION P   2013-01-31
290.132 SHS SSGA INTL STOCK SELECTIO P   2013-06-13
10.798 SHS SSGA FDS ENHANCED SMALL P   2013-11-15
3561.347 SHS SSGA INTL STOCK SELECTI P   2013-01-31
34.689 SHS S&P 500 INDEX NONQUALIFIE P   2013-06-14
40.322 SHS SSGA INTL STOCK SEL FUND P   2013-11-15
297.695 SHS SSGA INTL STOCK SELECTIO P   2013-01-31
4082.381 SHS S&P 500 INDEX NONQUAL P   2013-06-14
3064.449 SHS SSGA INTL STOCK SEL FUN P   2013-11-15
103.603 SHS S&P 500 INDEX NON P   2013-02-01
349.862 SHS S&P 500 INDEX NONQUAL P   2013-06-14
263.566 SHS SSGA INTL STOCK SEL FUND P   2013-11-15
1439.481 SHS S&P 500 INDEX NON-QUAL P   2013-02-01
69.0 SHS SPDR BARCLAYS INTER TERM CO P   2013-07-10
37.533 SHS S&P 500 INDEX NONQUAL P   2013-11-18
9.962 SHS S&P 500 INDEX NON QUAL P   2013-02-01
124.0 SHS SPDR DOW JONES REIT ETF P   2013-07-10
266.684 SHS S&P 500 INDEX NONQUAL P   2013-11-18
69 SHS SPDR DOW JONES REIT P   2013-06-13
30.0 SHS SPDR S&P 500 MIDCAP 400 P   2013-07-10
1935.925 SHS S&P 500 INDEX NONQUAL P   2013-11-18
2.00 SHS SPDR S&P MIDCAP 400 P   2013-06-13
949.059 SHS SSGA FDS ENHANCED SMALL P   2013-07-10
74.00 SHS SPDR S&P MIDCAP 400 P   2013-06-13
194.768 SHS SSGA HIGH YIELD BOND P   2013-07-10
28.83 SHS SSGA EMERGING MARKETS P   2013-06-13
1645.553 SHS SSGA INTL STOCK SEL FUN P   2013-07-10
(e) Gross sales price (f) Depreciation allowed
(or allowable) 		(g) Cost or other basis
plus expense of sale 		(h) Gain or (loss)
(e) plus (f) minus (g)
a 1,387   987 400
b 5,650   4,825 825
c 8,600   8,089 511
d 10,031   7,239 2,792
e 49,338   45,139 4,199
44,033   31,011 13,022
13,795   9,204 4,591
14,243   8,628 5,615
388   384 4
143   88 55
112   68 44
238   164 74
1,312   804 508
1,200   725 475
1,177   727 450
283   204 79
2,867   2,040 827
170   105 65
34,759   25,036 9,723
620   451 169
439   283 156
2,906   2,093 813
73,013   53,019 19,994
33,341   21,543 11,798
1,709   1,346 363
6,257   4,544 1,713
2,868   1,853 1,015
23,744   18,695 5,049
2,308   2,267 41
746   487 259
164   129 35
9,513   8,781 732
5,298   3,463 1,835
5,179   4,886 293
6,531   4,913 1,618
38,457   25,142 13,315
422   328 94
13,951   8,965 4,986
15,597   12,119 3,478
1,636   1,636  
543   445 98
16,242   11,568 4,674
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l) Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i) F.M.V. as of 12/31/69 (j) Adjusted basis
as of 12/31/69 		(k) Excess of col. (i)
over col. (j), if any
a       400
b       825
c       511
d       2,792
e       4,199
      13,022
      4,591
      5,615
      4
      55
      44
      74
      508
      475
      450
      79
      827
      65
      9,723
      169
      156
      813
      19,994
      11,798
      363
      1,713
      1,015
      5,049
      41
      259
      35
      732
      1,835
      293
      1,618
      13,315
      94
      4,986
      3,478
       
      98
      4,674
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2 142,783
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 . . . . . . . . . . . . . . . . 		Bracket 3  
Part V
Qualification Under Section 4940(e) for Reduced Tax on Net Investment Income
(For optional use by domestic private foundations subject to the section 4940(a) tax on net investment income.)

If section 4940(d)(2) applies, leave this part blank.
Was the foundation liable for the section 4942 tax on the distributable amount of any year in the base period?
If "Yes," the foundation does not qualify under section 4940(e). Do not complete this part.
1 Enter the appropriate amount in each column for each year; see page 18 of the instructions before making any entries.
(a)
Base period years Calendar
year (or tax year beginning in) 		(b)
Adjusted qualifying distributions 		(c)
Net value of noncharitable-use assets 		(d)
Distribution ratio
(col. (b) divided by col. (c))
2012 180,070 4,048,385 0.044479
2011 188,878 4,050,803 0.046627
2010 270,185 4,092,745 0.066016
2009 249,475 3,721,375 0.067038
2008 248,493 4,524,916 0.054917
2 Total of line 1, column (d) ...................... 2 0.279077
3 Average distribution ratio for the 5-year base period—divide the total on line 2 by 5, or by
the number of years the foundation has been in existence if less than 5 years. . . 		3 0.055815
4 Enter the net value of noncharitable-use assets for 2013 from Part X, line 5..... 4 4,372,006
5 Multiply line 4 by line 3....................... 5 244,024
6 Enter 1% of net investment income (1% of Part I, line 27b)........... 6 1,628
7 Add lines 5 and 6......................... 7 245,652
8 Enter qualifying distributions from Part XII, line 4.............. 8 167,685
If line 8 is equal to or greater than line 7, check the box in Part VI, line 1b, and complete that part using a 1% tax rate. See
the Part VI instructions.
Form 990-PF (2013)
Form 990-PF (2013)
Page 4
Part VI
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see page 18 of the instructions)
1a Bulletand enter “N/A" on line 1. Bracket
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b 1 3,256
hereBulletand enter 1% of Part I, line 27b...................
c All other domestic foundations enter 2% of line 27b. Exempt foreign organizations enter 4% of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2  
3 Add lines 1 and 2............................ 3 3,256
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-). 4  
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 3,256
6 Credits/Payments:
a 2013 estimated tax payments and 2012 overpayment credited to 2013 6a 3,184
b Exempt foreign organizations—tax withheld at source....... 6b
c Tax paid with application for extension of time to file (Form 8868) 6c  
d Backup withholding erroneously withheld ........... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 3,184
8 Enter any penalty for underpayment of estimated tax. if Form 2220 is attached. 8  
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9 72
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10  
11 Enter the amount of line 10 to be: Credited to 2014 estimated taxBullet   RefundedBullet 11  
Part VII-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes (see page 19 of
the instructions for definition)?............................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. bullet$   (2) On foundation managers.bullet$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$  
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
  • By language in the governing instrument, or
  • By state legislation that effectively amends the governing instrument so that no mandatory directions
    • that conflict with the state law remain in the governing instrument?................
    6
    Yes
     
    7
    Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c), and Part XV.
    7
    Yes
     
    8a
    Enter the states to which the foundation reports or with which it is registered (see instructions)
    bulletMA
    b
    If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
    General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
    8b
    Yes
     
    9
    Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
    or 4942(j)(5) for calendar year 2013 or the taxable year beginning in 2013 (see instructions for Part XIV)?
    If "Yes," complete Part XIV.............................
    9
     
    No
    10
    Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names and addresses.
    10
     
    No
    11
    At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
    meaning of section 512(b)(13)? If "Yes," attach schedule. (see instructions) .............
    11
     
    No
    12
    Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
    advisory privileges? If "Yes," attach statement (see instructions).................
    12
     
    No
    13
    Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
    13
    Yes
     
    Website addressbulletN/A
    14
    The books are in care ofbulletTHE ORGANIZATION Telephone no.bullet (617) 479-1795
    Located atbullet353 SOUTHERN ARTERYQUINCYMA ZIP+4bullet021692210
    15
    Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041.........bullet
    and enter the amount of tax-exempt interest received or accrued during the year ......bullet
    15  
    16 At any time during calendar year 2013, did the foundation have an interest in or a signature or other authority over YesNo
    a bank, securities, or other financial account in a foreign country?
    16   No
    See instructions for exceptions and filing requirements for Form TD F 90-22.1. If "Yes", enter the name of the
    foreign country bullet  
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 5
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required
    File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
    Yes
    No
    1a
    During the year did the foundation (either directly or indirectly):
    (1) Engage in the sale or exchange, or leasing of property with a disqualified person?
    (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
    a disqualified person?.........................
    (3) Furnish goods, services, or facilities to (or accept them from) a disqualified person?
    (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person?
    (5) Transfer any income or assets to a disqualified person (or make any of either available
    for the benefit or use of a disqualified person)?.................
    (6) Agree to pay money or property to a government official? (Exception. Check "No"
    if the foundation agreed to make a grant to or to employ the official for a period
    after termination of government service, if terminating within 90 days.).........
    b
    If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
    section 53.4941(d)-3 or in a current notice regarding disaster assistance (see page 20 of the instructions)?...
    1b
     
     
    .........bullet
    c
    Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
    that were not corrected before the first day of the tax year beginning in 2013?.............
    1c
     
     
    2
    Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
    operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
    a
    At the end of tax year 2013, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2013?...............
    If "Yes," list the years bullet20, 20, 20, 20
    b
    Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
    (relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
    to all years listed, answer "No" and attach statement—see instructions.) ..............
    2b
     
     
    c
    If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
    bullet20, 20, 20, 20
    3a
    Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
    any time during the year?.........................
    b
    If "Yes," did it have excess business holdings in 2013 as a result of (1) any purchase by the foundation
    or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
    by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
    the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
    if the foundation had excess business holdings in 2013.)....................
    3b
     
     
    4a
    Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
    4a
     
    No
    b
    Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
    charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2013?
    4b
     
    No
    5a
    During the year did the foundation pay or incur any amount to:
    (1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))?
    (2) Influence the outcome of any specific public election (see section 4955); or to carry
    on, directly or indirectly, any voter registration drive?...............
    (3) Provide a grant to an individual for travel, study, or other similar purposes?
    (4) Provide a grant to an organization other than a charitable, etc., organization described
    in section 509(a)(1), (2), or (3), or section 4940(d)(2)? (see instructions)........
    (5) Provide for any purpose other than religious, charitable, scientific, literary, or
    educational purposes, or for the prevention of cruelty to children or animals?........
    b
    If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
    Regulations section 53.4945 or in a current notice regarding disaster assistance (see instructions)? ......
    5b
     
     
    .........bullet
    c
    If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
    tax because it maintained expenditure responsibility for the grant?............
    If "Yes," attach the statement required by Regulations section 53.4945–5(d).
    6a
    Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
    a personal benefit contract?........................
    b
    Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract?....
    6b
     
    No
    If "Yes" to 6b, file Form 8870.
    7a
    At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
    b
    If yes, did the foundation receive any proceeds or have any net income attributable to the transaction? ....
    7b
     
     
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 6
    Part VIII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors
    1 List all officers, directors, trustees, foundation managers and their compensation (see instructions).
    (a) Name and address (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation
     (If not paid, enter
    -0-)     		(d) Contributions to
    employee benefit plans
    and deferred compensation     		(e) Expense account,
    other allowances
    MARTIN F JOYCEClick to see attachment SECRETARY
    10.00     		0 0 0
    218 ATLANTIC AVENUE
    QUINCY,MA02171
    RICHARD B ADAMSClick to see attachment PRESIDENT
    10.00     		0 0 0
    1901 REVERE BEACH PARKWAY
    EVERETT,MA02149
    ARTHUR J ANTHONYClick to see attachment VICE PRESIDE
    1.50     		0 0 0
    262 SANDY POND ROAD
    LINCOLN,MA01773
    KURT E HANSONClick to see attachment TREASURER
    1.50     		0 0 0
    67 BRIDLE PATH
    FRANKLIN,MA02038
    FREDERICK ARROWSMITHClick to see attachment TRUSTEE
    1.00     		0 0 0
    3 PINE STREET
    KINGSTON,MA02364
    JOSEPH F BELLOMOClick to see attachment TRUSTEE
    1.00     		0 0 0
    8 HOLLIS STREET
    NEWTON,MA02458
    THOMAS CROWDIS IIIClick to see attachment TRUSTEE
    1.00     		0 0 0
    30 KIRK CIRCLE
    PLYMOUTH,MA023602372
    HAROLD E FLIGHTClick to see attachment TRUSTEE
    1.00     		0 0 0
    146 OLD WASHINGTON ST
    PEMBROKE,MA02359
    WILLIAM C JACOBSClick to see attachment TRUSTEE
    1.00     		0 0 0
    59 HARTFORD ST
    WESTWOOD,MA02090
    RUSSELL JOHNSONClick to see attachment TRUSTEE
    1.00     		0 0 0
    50 KENT STREET
    NEWBURYPORT,MA019502355
    MICHAEL D LIOCEClick to see attachment TRUSTEE
    1.00     		0 0 0
    2 R WEST STREET
    NATICK,MA01760
    JOHN J JORDANClick to see attachment TRUSTEE
    1.00     		0 0 0
    12 HATCH ROAD
    MEDFORD,MA02155
    JOHN P MORIARTYClick to see attachment TRUSTEE
    1.00     		0 0 0
    142 MARRETT ROAD
    LEXINGTON,MA02421
    WILLIAM H SCOTTClick to see attachment TRUSTEE
    1.00     		0 0 0
    PO BOX 426
    ONSET,MA02558
    CHARLES S SULKALAClick to see attachment TRUSTEE
    1.00     		0 0 0
    12 CARRIAGE LANE
    WALPOLE,MA02081
    JOSEPH R VALANTEClick to see attachment TRUSTEE
    1.00     		0 0 0
    16 IRVING ROAD
    RANDOLPH,MA02368
    2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
    (a) Name and address of each employee paid more than $50,000 (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation (d) Contributions to
    employee benefit
    plans and deferred
    compensation     		(e) Expense account,
    other allowances
    NONE
    Total number of other employees paid over $50,000...................bullet  
    3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
    (a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
    NONE
    Total number of others receiving over $50,000 for professional services.............bullet  
    Part IX-A
    Summary of Direct Charitable Activities
    List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
    1 DIRECT CONTRIBUTIONS TO NONPROFIT ORGANIZATIONS WHO PROMOTE THE TRADES OR TRAIN TRADESMAN, INCLUDING THOSE WITH PHYSICAL AND DEVELOPMENTAL DISABILITIES FOR EMPLOYMENT. 107,616
    2 RELIEF DISTRIBUTIONS 3,000
    3  
    4  
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 7
    Part IX-B
    Summary of Program-Related Investments (see instructions)
    Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
    1 N/A  
    2  
    All other program-related investments. See page 24 of the instructions.
    3  
    Total. Add lines 1 through 3.........................bullet  
    Part X
    Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations,
    see instructions.)
    1
    Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
    purposes:
    a
    Average monthly fair market value of securities...................
    1a
     
    b
    Average of monthly cash balances.......................
    1b
     
    c
    Fair market value of all other assets (see instructions)................
    1c
     
    d
    Total (add lines 1a, b, and c).........................
    1d
     
    e
    Reduction claimed for blockage or other factors reported on lines 1a and
    1c (attach detailed explanation) .............
    1e
     
    2
    Acquisition indebtedness applicable to line 1 assets..................
    2
     
    3
    Subtract line 2 from line 1d.........................
    3
     
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
     
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
     
    6
    Minimum investment return. Enter 5% of line 5..................
    6
     
    Part XI
    Distributable Amount bullet and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
    218,600
    2a
    Tax on investment income for 2013 from Part VI, line 5......
    2a
    3,256
    b
    Income tax for 2013. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    3,256
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    215,344
    4
    Recoveries of amounts treated as qualifying distributions................
    4
     
    5
    Add lines 3 and 4............................
    5
    215,344
    6
    Deduction from distributable amount (see instructions).................
    6
     
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII,
    line 1................................
    7
    215,344
    Part XII
    Qualifying Distributions (see instructions)
    1
    Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
    a
    Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
    1a
     
    b
    Program-related investments—total from Part IX-B..................
    1b
     
    2
    Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
    purposes...............................
    2
     
    3
    Amounts set aside for specific charitable projects that satisfy the:
    a
    Suitability test (prior IRS approval required)....................
    3a
     
    b
    Cash distribution test (attach the required schedule) .................
    3b
     
    4
    Qualifying distributions. Add lines 1a through 3b. Enter here and on Part V, line 8, and Part XIII, line 4
    4
     
    5
    Foundations that qualify under section 4940(e) for the reduced rate of tax on net investment
    income. Enter 1% of Part I, line 27b (see instructions).................
    5
     
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
     
    Note: The amount on line 6 will be used in Part V, column (b), in subsequent years when calculating whether the foundation qualifies for
    the section 4940(e) reduction of tax in those years.
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 8
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2012     		(c)
    2012     		(d)
    2013
    1 Distributable amount for 2013 from Part XI, line 7 215,344
    2 Undistributed income, if any, as of the end of 2013:
    a Enter amount for 2012 only....... 69,458
    b Total for prior years:20, 20, 20  
    3 Excess distributions carryover, if any, to 2013:
    a From 2008.......  
    b From 2009.......  
    c From 2010.......  
    d From 2011.......  
    e From 2012.......  
    fTotal of lines 3a through e.........  
    4Qualifying distributions for 2013 from Part
    XII, line 4: bullet$ 167,685
    a Applied to 2012, but not more than line 2a 69,458
    b Applied to undistributed income of prior years
    (Election required—see instructions)......     		 
    c Treated as distributions out of corpus (Election
    required—see instructions).........     		 
    d Applied to 2013 distributable amount..... 98,227
    e Remaining amount distributed out of corpus  
    5 Excess distributions carryover applied to 2013.    
    (If an amount appears in column (d), the
    same amount must be shown in column (a).)
    6Enter the net total of each column as
    indicated below:
    a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5  
    b Prior years’ undistributed income. Subtract
    line 4b from line 2b ...........     		 
    c Enter the amount of prior years’ undistributed
    income for which a notice of deficiency has
    been issued, or on which the section 4942(a)
    tax has been previously assessed......     		 
    d Subtract line 6c from line 6b. Taxable amount
    —see instructions ...........     		 
    e Undistributed income for 2012. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		 
    f Undistributed income for 2013. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2014 ..........     		117,117
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (see
    instructions) .............     		 
    8Excess distributions carryover from 2008 not
    applied on line 5 or line 7 (see instructions) ...     		 
    9Excess distributions carryover to 2014.
    Subtract lines 7 and 8 from line 6a ......     		 
    10 Analysis of line 9:
    a Excess from 2009....  
    b Excess from 2010....  
    c Excess from 2011....  
    d Excess from 2012....  
    e Excess from 2013....  
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 9
    Part XIV
    Private Operating Foundations (see instructions and Part VII-A, question 9)
    1a If the foundation has received a ruling or determination letter that it is a private operating
    foundation, and the ruling is effective for 2013, enter the date of the ruling.......bullet
     
    b Check box to indicate whether the organization is a private operating foundation described in section or
    2a Enter the lesser of the adjusted net
    income from Part I or the minimum
    investment return from Part X for each
    year listed ..........     		Tax year Prior 3 years (e) Total
    (a) 2013 (b) 2012 (c) 2011 (d) 2010
             
    b 85% of line 2a .........          
    c Qualifying distributions from Part XII,
    line 4 for each year listed .....     		         
    d Amounts included in line 2c not used
    directly for active conduct of exempt activities ...........     		         
    e Qualifying distributions made directly
    for active conduct of exempt activities.
    Subtract line 2d from line 2c ....     		         
    3 Complete 3a, b, or c for the
    alternative test relied upon:
    a “Assets" alternative test—enter:
    (1) Value of all assets ......          
    (2) Value of assets qualifying
    under section 4942(j)(3)(B)(i)    		          
    b “Endowment" alternative test— enter 2/3
    of minimum investment return shown in
    Part X, line 6 for each year listed...     		         
    c “Support" alternative test—enter:
    (1) Total support other than gross
    investment income (interest,
    dividends, rents, payments
    on securities loans (section
    512(a)(5)), or royalties) ....     		         
    (2) Support from general public
    and 5 or more exempt
    organizations as provided in
    section 4942(j)(3)(B)(iii)....     		         
    (3) Largest amount of support
    from an exempt organization    		          
    (4) Gross investment income          
    Part XV
    Supplementary Information (Complete this part only if the organization had $5,000 or more in
    assets at any time during the year—see instructions.)
    1Information Regarding Foundation Managers:
    aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
    before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
    bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
    ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
    2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
    Check here bullet
    aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
    KURT E HANSON
    353 SOUTHERN ARTERY
    QUINCY,MA02169
    (617) 479-1795
    bThe form in which applications should be submitted and information and materials they should include:
    IN WRITING, NO FORMAL APPLICATION IS REQUIRED.
    cAny submission deadlines:
    NONE
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    NONE
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 10
    Part XV
    Supplementary Information (continued)
    3 Grants and Contributions Paid During the Year or Approved for Future Payment
    Recipient If recipient is an individual,
    show any relationship to
    any foundation manager
    or substantial contributor
    		 Foundation
    status of
    recipient     		Purpose of grant or
    contribution     		Amount
    Name and address (home or business)
    aPaid during the year
    COMM OF RELIEF DISTRIBUTI
    MISC
    QUINCY,MA02169     		    FINANCIAL ASSISTANCE 3,250
    OLD STURBRIDGE VILLAGE
    1 OLD STURBRIDGE VILLAGE
    STURBRIDGE,MA01566     		    TRADE RELATED EQUIPMENT AND SUPPORT 18,100
    NORTH BENNETT STREET SCHOOL
    39 NORTH BENNET STREET
    BOSTON,MA02113     		    TRADE RELATED EQUIPMENT AND SUPPORT 18,515
    NORTHEAST ARC
    64 HOLTEN STREET
    DANVERS,MA01923     		    TRADE RELATED EQUIPMENT AND SUPPORT 5,844
    THE ELIOT SCHOOL
    24 ELIOT STREET
    JAMAICA PLAIN,MA02130     		    TRADE RELATED EQUIPMENT AND SUPPORT 7,416
    NORTH RIVER COLLABORATIVE
    525 BEECH STREET
    ROCKLAND,MA02370     		    TRADE RELATED EQUIPMENT AND SUPPORT 3,058
    HULL LIFESAVING MUSEUM
    PO BOX 221
    HULL,MA02045     		    TRADE RELATED EQUIPMENT AND SUPPORT 7,500
    SCHOLARSHIP
    MISC
    QUINCY,MA02169     		    MISC 1,000
    BEVERLY SCHOOL FOR THE DEAF
    6 ECHO AVE
    BEVERLY,MA01915     		    TRADE RELATED EQUIPMENT AND SUPPORT 1,984
    THE PAUL REVERE MEMORIAL ASSOCIATIO
    19 NORTH SQUARE
    BOSTON,MA02113     		    TRADE RELATED EQUIPMENT AND SUPPORT 10,000
    INDUSTRIAL SIGN & GRAPHICS
    1702 N BREVARD STREET
    CHARLOTTE,NC282355565     		    TRADE RELATED EQUIPMENT AND SUPPORT 9,449
    MISSION OF DEEDS INC
    6 CHAPIN AVENUE
    READING,MA01867     		    RELATED TRADE EQUIPMENT AND SUPPORT 6,100
    CARROLL CENTER FOR THE BLIND
    770 CENTRE STREET
    NEWTON,MA02458     		    RELATED TRADE EQUIPMENT AND SUPPORT 6,000
    NEW ENGLAND VILLAGE
    664 SCHOOL STREET
    PEMBROKE,MA02359     		    RELATED TRADE EQUIPMENT AND SUPPORT 7,400
    IVY STREET SCHOOL
    200 IVY STREET
    BROOKLINE,MA02446     		    RELATED TRADE EQUIPMENT AND SUPPORT 5,000
    Total .................................bullet 3a 110,616
    bApproved for future payment
    Total .................................bullet 3b  
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 11
    Part XVI-A
    Analysis of Income-Producing Activities
    Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
    Related or exempt
    function income
    (See instructions.)
    1Program service revenue: (a)
    Business code     		(b)
    Amount     		(c)
    Exclusion code     		(d)
    Amount
    a
    b
    c
    d
    e
    f
    gFees and contracts from government agencies          
    2 Membership dues and assessments....          
    3
    Interest on savings and temporary cash investments ............     		    14 6  
    4 Dividends and interest from securities....     14 57,601  
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....     16 4,008  
    6
    Net rental income or (loss) from personal property .............     		         
    7 Other investment income.....          
    8
    Gain or (loss) from sales of assets other than inventory .............     		    18 116,787 25,996
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory..          
    11 Other revenue: a
    b
    c
    d
    e
    12 Subtotal. Add columns (b), (d), and (e)..   178,402 25,996
    13Total. Add line 12, columns (b), (d), and (e)..................
    13204,398
    (See worksheet in line 13 instructions to verify calculations.)
    Part XVI-B
    Relationship of Activities to the Accomplishment of Exempt Purposes
    Line No.
    DownArrow     		Explain below how each activity for which income is reported in column (e) of Part XVI-A contributed importantly to
    the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
    instructions.)
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 12
    Part XVII
    Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
    1
    Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) of the Code (other than section 501(c)(3) organizations) or in section 527, relating to political
    Yes
    No
    organizations?
    a
    Transfers from the reporting foundation to a noncharitable exempt organization of:
    (1) Cash...................................
    1a(1)
     
    No
    (2) Other assets.................................
    1a(2)
     
    No
    b
    Other transactions:
    (1) Sales of assets to a noncharitable exempt organization....................
    1b(1)
     
    No
    (2) Purchases of assets from a noncharitable exempt organization..................
    1b(2)
     
    No
    (3) Rental of facilities, equipment, or other assets.......................
    1b(3)
     
    No
    (4) Reimbursement arrangements...........................
    1b(4)
     
    No
    (5) Loans or loan guarantees.............................
    1b(5)
     
    No
    (6) Performance of services or membership or fundraising solicitations................
    1b(6)
     
    No
    c
    Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
    1c
     
    No
    d
    If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
    of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
    in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
    (a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
    2a
    Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
    described in section 501(c) of the Code (other than section 501(c)(3)) or in section 527?...........
    b
    If "Yes," complete the following schedule.
    (a) Name of organization (b) Type of organization (c) Description of relationship
    Sign Here
    Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer or fiduciary) is based on all information of which preparer has any knowledge.
    Bullet Bullet
    May the IRS discuss this return
    with the preparer shown below
    (see instr.)?
    Signature of officer or trustee Date Title
    Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date PTIN
    Firm's namebullet



    Firm's addressbullet







         		Firm's EINbullet
    Phone no.
    Form 990-PF (2013)
    Additional Data


    Software ID:  
    Software Version:  


    Form 990PF - Special Condition Description:
    Special Condition Description
    Schedule B
    (Form 990, 990-EZ,
    or 990-PF)
    Department of the Treasury
    Internal Revenue Service
    Schedule of Contributors
    Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
    Arrow Bullet Information about Schedule B (Form 990, 990-EZ, or 990-PF) and its instructions is at www.irs.gov/form990.
    OMB No. 1545-0047
    2013
    Name of the organization
    MASSACHUSETTS CHARITABLE MECHANIC
    ASSOCIATION
    Employer identification number

    04-2023566
    Organization type (check one):
    Filers of:
    Section:
    Form 990 or 990-EZ





    Form 990-PF




    Check if your organization is covered by the General Rule or a Special Rule.  
    Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
    General Rule
    Special Rules
    ......................... Arrow Bullet $  
    Caution. An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
    990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its
    Form 990-EZ or on its Form 990PF, Part I, line 2, to certify that it does not meet the filing requirements of Schedule B (Form 990,
    990-EZ, or 990-PF).
    For Paperwork Reduction Act Notice, see the Instructions
    for Form 990, 990-EZ, or 990-PF.
    Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2013)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
    Page 2
    Name of organization
    MASSACHUSETTS CHARITABLE MECHANIC
    ASSOCIATION         		Employer identification number

    04-2023566
    Part I
    Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    1
     
     

    ANONYMOUS  
    353 SOUTHERN ARTERY
     
    QUINCY, MA02169

    		$100,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

       
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

       
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

       
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

       
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

       
     
     

    		$  


    (Complete Part II for noncash contributions.)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
    Page 3
    Name of organization
    MASSACHUSETTS CHARITABLE MECHANIC
    ASSOCIATION         		Employer identification number

    04-2023566
    Part II
    Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
    Page 4
    Name of organization
    MASSACHUSETTS CHARITABLE MECHANIC
    ASSOCIATION         		Employer identification number

    04-2023566
    Part III
    Exclusively religious, charitable, etc., individual contributions to section 501(c)(7), (8), or (10) organizations
    that total more than $1,000 for the year. Complete columns (a) through (e) and the following line entry.
    For organizations completing Part III, enter the total of exclusively religious, charitable, etc.,
    contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
    Use duplicate copies of Part III if additional space is needed.
    (a) No.
    from
    Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a) No.
    from
    Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a) No.
    from
    Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a) No.
    from
    Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

    Additional Data


    Software ID:  
    Software Version:  

    TY 2013 AccountingFeesSchedule
    Name:
    MASSACHUSETTS CHARITABLE MECHANIC
    ASSOCIATION
    EIN: 04-2023566
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    KING, MCNAMARA & MORIARTY 28,801 14,401    

    TY 2013 CompensationExplanation
    Name:
    MASSACHUSETTS CHARITABLE MECHANIC
    ASSOCIATION
    EIN: 04-2023566
    Person Name Explanation
    MARTIN F JOYCE  
    RICHARD B ADAMS  
    ARTHUR J ANTHONY  
    KURT E HANSON  
    FREDERICK ARROWSMITH  
    JOSEPH F BELLOMO  
    THOMAS CROWDIS III  
    HAROLD E FLIGHT  
    WILLIAM C JACOBS  
    RUSSELL JOHNSON  
    MICHAEL D LIOCE  
    JOHN J JORDAN  
    JOHN P MORIARTY  
    WILLIAM H SCOTT  
    CHARLES S SULKALA  
    JOSEPH R VALANTE  

    Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

    TY 2013 DepreciationSchedule
    Name:
    MASSACHUSETTS CHARITABLE MECHANIC
    ASSOCIATION
    EIN: 04-2023566
    Description of Property Date Acquired Cost or Other Basis Prior Years' Depreciation Computation Method Rate /
    Life (# of years)    		 Current Year's Depreciation Expense Net Investment Income Adjusted Net Income Cost of Goods Sold Not Included
    BUILDING 1 1987-06-30 296,575 232,242 S/L 31.5000 9,415 9,415    
    BUILDING IMPROVEMENTS 2 1989-06-30 78,411 58,492 S/L 31.5000 2,489 2,489    
    IMPROVEMENTS- 1990 3 1990-06-30 34,214 24,358 S/L 31.5000 1,086 1,086    
    CARPET 2008-05-30 5,427 4,975 S/L 5.0000 452 452    
    ROOF 2009-08-24 16,500 10,175 S/L 15.0000 550 550    
    EQUIPMENT 4 1993-07-01 4,628 4,628 S/L 7.0000        
    EQUIPMENT - 95 5 1995-07-01 1,616 1,616 S/L 7.0000        
    EQUIPMENT - 96 6 1996-07-01 2,653 2,653 S/L 7.0000        
    COMPUTER 7 1999-07-01 2,668 2,668 S/L 3.0000        
    COMPUTER EQUIPMENT 2004-01-14 3,624 3,624 S/L 5.0000        

    TY 2013 InvestmentsCorpBondsSchedule
    Name:
    MASSACHUSETTS CHARITABLE MECHANIC
    ASSOCIATION
    EIN: 04-2023566
    Name of Bond End of Year Book Value End of Year Fair Market Value
    SPDR BARCLAYS 239,815 240,106
    PASSIVE BOND MARKET - CMNP 941,408 985,008
    PASSIVE HIGH YIELD 249,613 245,109
    TREASURY INFLATION PROTECTED SEC 156,772 157,904

    TY 2013 InvestmentsCorpStockSchedule
    Name:
    MASSACHUSETTS CHARITABLE MECHANIC
    ASSOCIATION
    EIN: 04-2023566
    Name of Stock End of Year Book Value End of Year Fair Market Value
    SSGA INTERNATIONAL STOCK SELECTION 497,732 681,920
    SPDR S&P MIDCAP 400 78,669 133,577
    SSGA EMERGING MARKET FUND 159,932 169,720
    SSGA FDS ENCHANCED SMALL CAP FD 128,692 223,687
    S&P 500 INDEX 653,590 1,033,939
    SPDR DOW JONES REIT ETF 199,624 200,197

    TY 2013 LandEtcSchedule2
    Name:
    MASSACHUSETTS CHARITABLE MECHANIC
    ASSOCIATION
    EIN: 04-2023566
    Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
    BUILDING 296,575 231,653 64,922 296,575
    BUILDING IMPROVEMENTS 134,552 88,924 45,628 134,552
    FURNITURE & FIXTURES 11,565 11,565   11,565
    COMPUTER EQUIPMENT 3,624 3,624   3,624
    LAND 95,992   95,992 95,992


    TY 2013 OtherAssetsSchedule
    Name:
    MASSACHUSETTS CHARITABLE MECHANIC
    ASSOCIATION
    EIN: 04-2023566
    Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
    OTHER RECEIVABLE 13,009    
    DEPOSITS 749 749 749


    TY 2013 OtherDecreasesSchedule
    Name:
    MASSACHUSETTS CHARITABLE MECHANIC
    ASSOCIATION
    EIN: 04-2023566
    Description Amount
    CORRECTION TO BOOK VALUE @ 12/31/12 6,401


    TY 2013 OtherExpensesSchedule
    Name:
    MASSACHUSETTS CHARITABLE MECHANIC
    ASSOCIATION
    EIN: 04-2023566
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    EXPENSES        
    INSURANCE 4,716 707   2,830
    MISCELLANEOUS 500 75   300
    TELEPHONE 1,447 217   868
    OFFICE SUPPLIES AND EXPENSE 3,172 476   1,903
    EXPENSE OF MEETINGS 10,153 1,523   6,092


    TY 2013 OtherProfessionalFeesSchedule
    Name:
    MASSACHUSETTS CHARITABLE MECHANIC
    ASSOCIATION
    EIN: 04-2023566
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    MANAGEMENT FEES 22,125 22,125    


    TY 2013 TaxesSchedule
    Name:
    MASSACHUSETTS CHARITABLE MECHANIC
    ASSOCIATION
    EIN: 04-2023566
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    CORPORATE TAXES 3,300