Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
right arrowDo not enter social security numbers on this form as it may be made public.
right arrowGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
For calendar year 2023, or tax year beginning 01-01-2023 , and ending 12-31-2023
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 right arrow
G Check all that apply:

D 1. Foreign organizations, check here............. right arrow
2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow
E right arrow
H Check type of organization:
F right arrow
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)right arrow$5,182,775J Accounting method:
 
(Part I, column (d) must be on cash basis.)
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) 227,425
2 Check right arrow.............
3 Interest on savings and temporary cash investments 3 3  
4 Dividends and interest from securities... 93,382 93,382  
5a Gross rents............ 26,400 26,400  
b Net rental income or (loss) 11,330
6a Net gain or (loss) from sale of assets not on line 10 336,519
b Gross sales price for all assets on line 6a 5,199,195
7 Capital gain net income (from Part IV, line 2)... 336,519
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)....... Click to see attachment
List of Attached Documents:
// Content
500    
12 Total. Add lines 1 through 11........ 684,229 456,304  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc.        
14 Other employee salaries and wages......        
15 Pension plans, employee benefits....... 20,400 1,020   4,080
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
154,297 10,847    
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
24,482 24,482    
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
7,247 7,247    
19 Depreciation (attach schedule) and depletion... Click to see attachment
List of Attached Documents:
// Content
3,521 1,761  
20 Occupancy.............. 12,953 6,694   3,755
21 Travel, conferences, and meetings.......        
22 Printing and publications.......... 8,041 1,206   5,790
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
52,781 13,540   33,240
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 283,722 66,797   46,865
25 Contributions, gifts, grants paid....... 228,294 228,294
26 Total expenses and disbursements. Add lines 24 and 25 512,016 66,797   275,159
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 172,213
b Net investment income (if negative, enter -0-) 389,507
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2023)
Form 990-PF (2023)
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............. 53,302 79,351 79,351
2 Savings and temporary cash investments......... 124,569 534,279 534,279
3 Accounts receivable right arrow  
Less: allowance for doubtful accounts right arrow        
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
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) right arrow  
Less: allowance for doubtful accounts right arrow        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges.......... 1,700 4,700 4,700
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)....... 2,814,497 Click to see attachment
List of Attached Documents:
// Content
2,584,970 		2,787,862
c Investments—corporate bonds (attach schedule)....... 1,030,744 Click to see attachment
List of Attached Documents:
// Content
1,121,318 		1,143,261
11 Investments—land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule)..........      
14 Land, buildings, and equipment: basis right arrow633,322
Less: accumulated depreciation (attach schedule) right arrow448,243 192,966 Click to see attachment
List of Attached Documents:
// Content
185,079 		633,322
15 Other assets (describe right arrow)   Click to see attachment
List of Attached Documents:
// Content
1,100 		 
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 4,217,778 4,510,797 5,182,775
Liabilities 17 Accounts payable and accrued expenses.......... 605 15,038
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 right arrow) Click to see attachment
List of Attached Documents:
// Content
9,116 		Click to see attachment
List of Attached Documents:
// Content
11,090
23 Total liabilities (add lines 17 through 22)......... 9,721 26,128
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here right arrow
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions........... 3,650,578 3,934,344
25 Net assets with donor restrictions............ 557,479 550,325
Foundations that do not follow FASB ASC 958, check here right arrow
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........    
27 Paid-in or capital surplus, or land, bldg., and equipment fund    
28 Retained earnings, accumulated income, endowment, or other funds    
29 Total net assets or fund balances (see instructions)..... 4,208,057 4,484,669
30 Total liabilities and net assets/fund balances (see instructions). 4,217,778 4,510,797
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 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
4,208,057
2
Enter amount from Part I, line 27a .....................
2
172,213
3
Other increases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
3
108,744
4
Add lines 1, 2, and 3 ..........................
4
4,489,014
5
Decreases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
5
4,345
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
4,484,669
Form 990-PF (2023)
Form 990-PF (2023)
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 41SHS SPDR S&P INTL SMALL P   2023-01-11
b 17.387SHS S&P 500 COMMON P   2023-01-13
c 91.99SHS SSGA INTL STOCK P   2023-03-09
d 1163SHS IPATH BLOOMBERG P   2023-04-14
e 17SHS IPATH BLOOMBERG P   2023-05-09
52.235SHS S&P 500 COMMON TRUST P   2023-05-30
413SHS SPDR S&P MIDCAP P   2023-06-26
27,946.724SHS BLACKROCK HIGH YIELD P   2023-06-27
732.746SHS ABERDEEN EMERGING P   2023-01-12
1.713SHS S&P 500 COMMON P   2023-01-13
66.012SHS SSGA INTL STOCK P   2023-03-09
19SHS IPATH BLOOMBERG P   2023-04-14
1017SHS IPATH BLOOMBERG P   2023-05-09
547.756SHS S&P 500 COMMON P   2023-05-30
61SHS IPATH DOW JONES AIG COMMODITY P   2023-06-26
62,778.323SHS STATE STREET INTERNATI P   2023-06-27
13.826SHS ABERDEEN EMERGING P   2023-01-12
1SHS SPDR DOW JONES P   2023-01-26
685.52SHS SSGA INTL STOCK P   2023-03-09
57SHS SPDR SERIES P   2023-04-14
126SHS IPATH BLOOMBERG P   2023-05-09
73.494SHS S&P 500 COMMON P   2023-05-30
79SHS SPDR S&P INTERNATIONAL P   2023-06-26
390.808SHS ABERDEEN EMERGING P   2023-06-27
76.139SHS ABERDEEN EMERGING P   2023-01-12
4SHS SPDR S&P INTL SMALL P   2023-01-26
4161.281SHS PASSIVE BOND P   2023-03-09
3457SHS SPDR SERIES TRUST P   2023-04-14
4724.967SHS SSGA INTL STOCK SELECTIO P   2023-05-09
11,128.922SHS TREASURY INFLATION P   2023-05-30
22SHS SPDR DJ WILSHIRE REIT P   2023-06-26
190.129SHS STATE STREET INSTL SMALL P   2023-06-27
10.671SHS ABERDEEN EMERGING P   2023-01-12
4SHS SPDR S&P INTL SMALL P   2023-01-26
68.438SHS PASSIVE BOND P   2023-03-09
423SHS SPDR SERIES TRUST P   2023-04-14
77.979SHS SSGA INTL STOCK SELECTION P   2023-05-09
130.456SHS TREASURY P   2023-05-30
7SHS SPDR S&P MIDCAP 400 P   2023-06-26
460.755SHS BLACKROCK P   2023-06-27
5504.904SHS BLACKROCK P   2023-01-12
11SHS IPATH BLOOMBERG COMMODITY P   2023-02-13
509.972SHS PASSIVE BOND P   2023-03-09
41SHS SPDR SERIES P   2023-04-14
580.911SHS SSGA INTL STOCK SELECTION P   2023-05-09
1,420.786SHS TREASURY INFLATION P   2023-05-30
1,034.944SHS STATE STREET INTERNATIO P   2023-06-26
7,713.537SHS STATE STREET INTERNATIO P   2023-06-27
595.132SHS BLACKROCK P   2023-01-12
14SHS IPATH BLOOMBERG P   2023-02-13
48.885SHS PASSIVE BOND P   2023-03-09
46.588SHS SSGA INTL STOCK P   2023-04-14
55.7SHS SSGA INTL STOCK P   2023-05-09
190.678SHS TREASURY INFLATION P   2023-05-30
454SHS IPATH DOW JONES AIG P   2023-06-26
3,433.935SHS BLACKROCK HIGH YIELD P   2023-06-27
75.612SHS BLACKROCK P   2023-01-12
104SHS IPATH BLOOMBERG P   2023-02-13
34.445SHS SSGA INTL STOCK P   2023-03-23
3974.32SHS SSGA INTL STOCK P   2023-04-14
0.568SHS S&P 500 COMMON P   2023-05-10
43SHS IPATH DOW JONES AIG COMMODITY P   2023-06-26
599SHS SPDR S&P INTERNATIONAL P   2023-06-26
2,912.728SHS ABERDEEN EMERGING P   2023-06-27
54.718SHS BLACKROCK P   2023-01-12
14SHS IPATH BLOOMBERG P   2023-02-13
47.858SHS SSGA INTL STOCK P   2023-03-23
65.546SHS SSGA INTL STOCK P   2023-04-14
4.218SHS S&P 500 COMMON TRUST P   2023-05-10
56SHS SPDR S&P INTERNATIONAL SMALL C P   2023-06-26
166SHS SPDR DJ WILSHIRE REIT P   2023-06-26
1,417.004SHS STATE STREET INSTL SMAL P   2023-06-27
4172.72SHS PASSIVE BOND MKT P   2023-01-12
864SHS IPATH BLOOMBERG P   2023-02-13
354.737SHS SSGA INTL STOCK P   2023-03-23
488.381SHS SSGA INTL STOCK P   2023-04-14
0.423SHS S&P 500 COMMON P   2023-05-10
16SHS SPDR DJ WILSHIRE REIT ETF P   2023-06-26
52SHS SPDR S&P MIDCAP P   2023-06-26
150SHS ISHARES CORE S&P 500 P   2023-11-13
556.097SHS PASSIVE BOND MKT P   2023-01-12
5735.247SHS BLACKROCK P   2023-03-09
3069.065SHS SSGA INTL STOCK P   2023-03-23
25.956SHS STATE STRE INTL P   2023-04-14
39632.104SHS PASSIVE BOND P   2023-05-30
5SHS SPDR S&P MIDCAP 400 ETF P   2023-06-26
135.181SHS STATE STREET INSTL SMALL P   2023-06-27
12SHS ISHARES CORE MSCI EAFE P   2023-11-13
74.612SHS PASSIVE BOND MKT P   2023-01-13
94.319SHS BLACKROCK P   2023-03-09
7.001SHS TREASURY INFLATION P   2023-03-27
2214.173SHS STATE STR INSTL P   2023-04-14
464.572SHS PASSIVE BOND P   2023-05-30
277.763SHS ABERDEEN EMERGING MARKETS P   2023-06-26
327.595SHS BLACKROCK HIGH YIELD BOND P   2023-06-27
3SHS ISHARES CORE S&P 500 P   2023-11-13
53.92SHS PASSIVE BOND P   2023-01-13
702.608SHS BLACKROCK P   2023-03-09
611.535SHS TREASURY INFLATION P   2023-03-27
36.512SHS STATE STR INSTL P   2023-04-14
4869.782SHS PASSIVE BOND P   2023-05-30
3,699SHS IPATH DOW JONES P   2023-06-26
735.582SHS STATE STREET INTERNATIONA P   2023-06-27
93SHS ISHARES CORE MSCI EAFE P   2023-11-13
149.817SHS S&P 500 COMMON P   2023-01-13
67.287SHS BLACKROCK P   2023-03-09
14SHS IPATH BLOOMBERG P   2023-04-14
272.097SHS STATE STR INSTL P   2023-04-14
653.412SHS PASSIVE BOND P   2023-05-30
4,995SHS SPDR S&P INTERNATIONAL P   2023-06-26
23,705.645SHS ABERDEEN EMERGING MARK P   2023-06-27
25SHS ISHARES CORE S&P 500 P   2023-11-13
2.332SHS S&P 500 COMMON P   2023-01-13
5594.443SHS SSGA INTL STOCK P   2023-03-09
141SHS IPATH BLOOMBERG P   2023-04-14
12SHS IPATH BLOOMBERG P   2023-05-09
4492.319SHS S&P 500 COMMON TRUST P   2023-05-30
1,350SHS SPDR DJ WILSHIRE REIT ETF P   2023-06-26
11,532.106SHS STATE STREET INSTL SMA P   2023-06-27
(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 1,253   1,256 -3
b 3,731   2,407 1,324
c 925   916 9
d 37,539   28,875 8,664
e 524   430 94
11,862   11,888 -26
191,391   123,397 67,994
188,361   199,809 -11,448
9,936   11,546 -1,610
367   393 -26
663   702 -39
613   481 132
31,322   25,251 6,071
124,390   83,606 40,784
1,885   1,840 45
643,478   652,554 -9,076
187   217 -30
95   109 -14
6,889   6,802 87
1,850   1,985 -135
3,881   3,149 732
16,690   10,942 5,748
2,367   2,343 24
5,112   6,210 -1,098
1,032   1,193 -161
127   147 -20
67,290   66,487 803
112,214   120,488 -8,274
48,951   46,697 2,254
183,382   188,586 -5,204
1,938   2,370 -432
3,226   3,551 -325
145   180 -35
127   122 5
1,107   1,090 17
13,731   14,685 -954
808   777 31
2,150   2,301 -151
3,244   2,094 1,150
3,105   3,181 -76
37,874   40,827 -2,953
357   340 17
8,247   8,144 103
1,331   1,427 -96
6,018   5,764 254
23,412   24,113 -701
10,608   10,684 -76
79,064   79,376 -312
4,095   4,406 -311
454   354 100
791   833 -42
484   496 -12
577   593 -16
3,142   3,247 -105
14,028   13,558 470
23,145   23,710 -565
520   560 -40
3,374   2,599 775
340   366 -26
41,293   39,278 2,015
127   85 42
1,329   1,378 -49
17,944   17,888 56
38,098   46,573 -8,475
376   410 -34
454   354 100
472   477 -5
681   653 28
941   644 297
1,678   2,059 -381
14,623   17,690 -3,067
24,047   26,795 -2,748
67,840   66,537 1,303
28,034   21,452 6,582
3,498   3,520 -22
5,074   4,846 228
94   96 -2
1,409   1,690 -281
24,098   15,651 8,447
66,389   65,126 1,263
9,041   8,862 179
38,598   41,077 -2,479
30,261   30,332 -71
430   481 -51
639,803   635,782 4,021
2,317   2,573 -256
2,294   2,501 -207
775   795 -20
1,213   1,186 27
635   675 -40
116   124 -8
36,711   40,238 -3,527
7,500   7,808 -308
3,633   4,548 -915
2,208   2,262 -54
1,328   1,303 25
877   922 -45
4,729   5,027 -298
10,100   10,363 -263
605   665 -60
78,616   78,092 524
114,298   107,769 6,529
7,540   7,789 -249
6,008   6,708 -700
32,151   20,848 11,303
453   485 -32
452   432 20
4,511   4,955 -444
10,548   10,458 90
149,636   146,554 3,082
310,070   379,653 -69,583
11,065   10,854 211
500   312 188
56,224   55,290 934
4,551   3,524 1,027
370   371 -1
1,020,161   687,671 332,490
118,919   145,448 -26,529
195,700   212,283 -16,583
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       -3
b       1,324
c       9
d       8,664
e       94
      -26
      67,994
      -11,448
      -1,610
      -26
      -39
      132
      6,071
      40,784
      45
      -9,076
      -30
      -14
      87
      -135
      732
      5,748
      24
      -1,098
      -161
      -20
      803
      -8,274
      2,254
      -5,204
      -432
      -325
      -35
      5
      17
      -954
      31
      -151
      1,150
      -76
      -2,953
      17
      103
      -96
      254
      -701
      -76
      -312
      -311
      100
      -42
      -12
      -16
      -105
      470
      -565
      -40
      775
      -26
      2,015
      42
      -49
      56
      -8,475
      -34
      100
      -5
      28
      297
      -381
      -3,067
      -2,748
      1,303
      6,582
      -22
      228
      -2
      -281
      8,447
      1,263
      179
      -2,479
      -71
      -51
      4,021
      -256
      -207
      -20
      27
      -40
      -8
      -3,527
      -308
      -915
      -54
      25
      -45
      -298
      -263
      -60
      524
      6,529
      -249
      -700
      11,303
      -32
      20
      -444
      90
      3,082
      -69,583
      211
      188
      934
      1,027
      -1
      332,490
      -26,529
      -16,583
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 2 336,519
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
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here right arrow and enter “N/A" on line 1. Bracket for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions) 1 5,414
b All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) 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 5,414
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 5,414
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 1,593
b Exempt foreign organizations—tax withheld at source...... 6b  
c Tax paid with application for extension of time to file (Form 8868)... 6c 5,500
d Backup withholding erroneously withheld .......... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 7,093
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. Click to see attachment
List of Attached Documents:
// Content
8 182
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10 1,497
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow1,497 Refundedright arrow 11  
Form 990-PF (2023)
Form 990-PF (2023)
Page 4
Part VI-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 the instructions
for the 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. right arrow$   (2) On foundation managers.right arrow$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$  
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:
round bullet By language in the governing instrument, or
round bullet 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 XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right arrowMA
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 2023 or the taxable year beginning in 2023? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
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 addressright arrowWWW.MCMA1795.US
14
The books are in care ofright arrowPETER J LEMONIAS Telephone no.right arrow (617) 479-1795

Located atright arrow353 SOUTHERN ARTERYQUINCYMA ZIP+4right arrow02169
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........right arrow
and enter the amount of tax-exempt interest received or accrued during the year ........right arrow
15
 
16 At any time during calendar year 2023, 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 the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
country right arrow
Form 990-PF (2023)
Form 990-PF (2023)
Page 5
Part VI-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? ...........
1a(1)
 
No
(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person? ..............................
1a(2)
 
No
(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
1a(3)
 
No
(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
1a(4)
 
No
(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)? ......................
1a(5)
 
No
(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.) ...............
1a(6)
 
No
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 instructions ..........
1b
 
 
c
Organizations relying on a current notice regarding disaster assistance check here ........right arrow
d
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 2023? .............
1d
 
 
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 2023, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2023?....................
2a
 
No
If "Yes," list the years right arrow20, 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.
right arrow20, 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? ..............................
3a
 
No
b
If "Yes," did it have excess business holdings in 2023 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 2023.) .....................
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 2023? ..
4b
 
No
Form 990-PF (2023)
Form 990-PF (2023)
Page 6
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required (continued)
5a
During the year did the foundation pay or incur any amount to:
Yes
No
(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........
5a(1)
 
No
(2) Influence the outcome of any specific public election (see section 4955); or to carry
on, directly or indirectly, any voter registration drive? ....................
5a(2)
 
No
(3) Provide a grant to an individual for travel, study, or other similar purposes? .............
5a(3)
 
No
(4) Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions ........................
5a(4)
 
No
(5) Provide for any purpose other than religious, charitable, scientific, literary, or
educational purposes, or for the prevention of cruelty to children or animals? .............
5a(5)
 
No
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
 
 
c
Organizations relying on a current notice regarding disaster assistance check .........right arrow
d
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? .................
5d
 
 
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? .............................
6a
 
No
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?
7a
 
No
b
If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....
7b
 
 
8
Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
excess parachute payment during the year? .........................
8
 
No
Part VII
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 JOYCE SECRETARY
4.00 		0 0 0
353 SOUTHERN ARTERY
QUINCY,MA02169
CHARLES S SULKALA PRESIDENT
2.00 		0 0 0
353 SOUTHERN ARTERY
QUINCY,MA02169
GREGORY DAVIDIAN TRUSTEE
000.00 		0 0 0
353 SOUTHERN ARTERY
QUINCY,MA02169
JOSEPH MACLAUGHLIN TRUSTEE
000.00 		0 0 0
353 SOUTHERN ARTERY
QUINCY,MA02169
RICHARD STEWART TRUSTEE
000.00 		0 0 0
353 SOUTHERN ARTERY
QUINCY,MA02169
BARRY WILLIAMS TRUSTEE
000.00 		0 0 0
353 SOUTHERN ARTERY
QUINCY,MA02169
RICHARD D RYAN VICE PRESIDE
2.00 		0 0 0
353 SOUTHERN ARTERY
QUINCY,MA02169
PAUL REVERE III TRUSTEE
000.00 		0 0 0
353 SOUTHERN ARTERY
QUINCY,MA02169
PAUL LOHNES TRUSTEE
000.00 		0 0 0
353 SOUTHERN ARTERY
QUINCY,MA02169
STEPHEN STICKNEY TRUSTEE
000.00 		0 0 0
353 SOUTHERN ARTERY
QUINCY,MA02169
RICHARD H PETERSON TRUSTEE
000.00 		0 0 0
353 SOUTHERN ARTERY
QUINCY,MA02169
THOMAS F CARROLL TRUSTEE
000.00 		0 0 0
353 SOUTHERN ARTERY
QUINCY,MA02169
STEVEN W ANDERSON TRUSTEE
000.00 		0 0 0
353 SOUTHERN ARTERY
QUINCY,MA02169
PETER J LEMONIAS TREASURER
1.00 		0 0 0
353 SOUTHERN ARTERY
QUINCY,MA02169
HAROLD DODAKIAN TRUSTEE
000.00 		0 0 0
353 SOUTHERN ARTERY
QUINCY,MA02169
ROBERT A BOUCHER TRUSTEE
000.00 		0 0 0
353 SOUTHERN ARTERY
QUINCY,MA02169
EUGENE CAPOBIANCO TRUSTEE
000.00 		0 0 0
353 SOUTHERN ARTERY
QUINCY,MA02169
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...................right arrow  
Form 990-PF (2023)
Form 990-PF (2023)
Page 7
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)
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
CULTURAL HERITAGE PARTNERS LEGAL FEES 81,363
1811 E GRACE ST
RICHMOND,VA23223
Total number of others receiving over $50,000 for professional services.............right arrow  
Part VIII-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. 228,294
2  
3  
4  
Part VIII-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 instructions.
3  
Total. Add lines 1 through 3.........................right arrow  
Form 990-PF (2023)
Form 990-PF (2023)
Page 8
Part IX
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
3,825,935
b
Average of monthly cash balances.......................
1b
428,461
c
Fair market value of all other assets (see instructions)................
1c
217,800
d
Total (add lines 1a, b, and c).........................
1d
4,472,196
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
4,472,196
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
67,083
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
4,405,113
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
220,256
Part X
Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow and do not complete this part.)
1
Minimum investment return from Part IX, line 6..................
1
220,256
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
5,414
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
5,414
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
214,842
4
Recoveries of amounts treated as qualifying distributions................
4
 
5
Add lines 3 and 4............................
5
214,842
6
Deduction from distributable amount (see instructions).................
6
 
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
214,842
Part XI
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
275,159
b
Program-related investments—total from Part VIII-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 XII, line 4. .......
4
275,159
Form 990-PF (2023)
Form 990-PF (2023)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2022 		(c)
2022 		(d)
2023
1 Distributable amount for 2023 from Part X, line 7 214,842
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only.......  
b Total for prior years:20 , 20, 20  
3 Excess distributions carryover, if any, to 2022:
a From 2018......  
b From 2019......  
c From 2020......  
d From 2021...... 14,806
e From 2022...... 84,531
f Total of lines 3a through e ........ 99,337
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$ 275,159
a Applied to 2022, but not more than line 2a  
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 2023 distributable amount..... 214,842
e Remaining amount distributed out of corpus 60,317
5 Excess distributions carryover applied to 2023.    
(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 5 159,654
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 2022. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		 
f Undistributed income for 2023. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2024 .......... 		0
7 Amounts treated as distributions out of
corpus to satisfy requirements imposed by
section 170(b)(1)(F) or 4942(g)(3) (Election may
be required - see instructions) ....... 		 
8 Excess distributions carryover from 2018 not
applied on line 5 or line 7 (see instructions) ... 		 
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ...... 		159,654
10 Analysis of line 9:
a Excess from 2019....  
b Excess from 2020....  
c Excess from 2021.... 14,806
d Excess from 2022.... 84,531
e Excess from 2023.... 60,317
Form 990-PF (2023)
Form 990-PF (2023)
Page 10
Part XIII
Private Operating Foundations (see instructions and Part VI-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 2023, enter the date of the ruling ...... right arrow
 
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 IX for each
year listed .......... 		Tax year Prior 3 years (e) Total
(a) 2023 (b) 2022 (c) 2021 (d) 2020
         
b 85% (0.85) of line 2a .........          
c Qualifying distributions from Part XI,
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 IX, 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 XIV
Supplementary Information (Complete this part only if the foundation 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 right arrow
aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
PETER J LEMONIAS
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 (2023)
Form 990-PF (2023)
Page 11
Part XIV
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

ARTISTS FOR HUMANITY

100 W 2ND ST
BOSTON,MA02127 		    TRADE RELATED EQUIPMENT AND SUPPORT 2,092

BOSTON ARTS ACADEMY FOUNDATION

174 IPSWICH ST
BOSTON,MA02215 		    TRADE RELATED EQUIPMENT AND SUPPORT 757

BOSTON HIGASHI SCHOOL

800 N MAIN STREET
RANDOLPH,MA02368 		    TRADE RELATED EQUIPMENT AND SUPPORT 3,509

CAPE COD MAKERS INC

204 SISSON RD SUITE 110
HARWICH,MA02645 		    TRADE RELATED EQUIPMENT AND SUPPORT 8,299

CARDINAL CUSHING CENTERS INC

405 WASHINGTON ST
HANOVER,MA02339 		    TRADE RELATED EQUIPMENT AND SUPPORT 4,371

CHALLENGE UNLIMITED

4 EMMIE L KAUS LANE
ALTON,IL62002 		    TRADE RELATED EQUIPMENT AND SUPPORT 10,561

DEARBORN ACADEMY

575 WASHINGTON ST UNIT B
NEWTON,MA02458 		    TRADE RELATED EQUIPMENT AND SUPPORT 10,347

DOUBLE EDGE THEATRE

948 CONWAY RD
ASHFIELD,MA01330 		    TRADE RELATED EQUIPMENT AND SUPPORT 3,450

ESSEX HISTORICAL SOCIETY & SHIPBUIL

66 28 MAIN ST
ESSEX,MA01929 		    TRADE RELATED EQUIPMENT AND SUPPORT 10,547

GLOUCESTER MARINE GENOMICS INSTITUT

417 MAIN STREET
GLOUCESTER,MA01930 		    TRADE RELATED EQUIPMENT AND SUPPORT 15,006

HULL LIFESAVING MUSEUM

1117 NANTASKET AVE
HULL,MA02045 		    TRADE RELATED EQUIPMENT AND SUPPORT 9,453

LOVELANE

40 BAKER BRIDGE RD
LINCOLN,MA01773 		    TRADE RELATED EQUIPMENT AND SUPPORT 6,000

LOWELL'S BOAT SHOP

459 MAIN ST
AMESBURY,MA01913 		    TRADE RELATED EQUIPMENT AND SUPPORT 2,120

MASS BAY COMMUNITY COLLEGE FOUNDATI

50 OAKLAND STREET
WELLESLEY HILLS,MA02481 		    TRADE RELATED EQUIPMENT AND SUPPORT 10,500

MAY INSTITUTE

41 PACELLA PARK DR
RANDOLPH,MA02368 		    TRADE RELATED EQUIPMENT AND SUPPORT 4,921

NATIONAL BRAILLE PRESS

88 ST STEPHEN ST
BOSTON,MA02115 		    TRADE RELATED EQUIPMENT AND SUPPORT 10,000

NEW ENGLAND VILLAGE

664 SCHOOL ST
PEMBROKE,MA02359 		    TRADE RELATED EQUIPMENT AND SUPPORT 1,722

NEWHALL FIELDS COMMUNITY FARM

193 LYNN ST
PEABODY,MA01960 		    TRADE RELATED EQUIPMENT AND SUPPORT 2,780

NORTH BENNETT STREET SCHOOL

39 NORTH BENNET STREET
BOSTON,MA02113 		    TRADE RELATED EQUIPMENT AND SUPPORT 16,000

NORTH RIVER COLLABORATIVE

198 SPRING ST
ROCKLAND,MA02370 		    TRADE RELATED EQUIPMENT AND SUPPORT 15,280

NORTHEAST ARC

6 SOUTHSIDE RD
DANVERS,MA01923 		    TRADE RELATED EQUIPMENT AND SUPPORT 9,524

ROAD TO RESPONSIBILITY

1831 OCEAN STREET
MARSHFIELD,MA02050 		    TRADE RELATED EQUIPMENT AND SUPPORT 5,588

SOUTH SHORE ARC

371 RIVER STREET
WEYMOUTH,MA02191 		    TRADE RELATED EQUIPMENT AND SUPPORT 11,482

THE CARROLL CENTER FOR THE BLIND

770 CENTRE STREET
NEWTON,MA02458 		    TRADE RELATED EQUIPMENT AND SUPPORT 15,547

THE CHILDREN'S CENTER FOR COMMUNICA

6 ECHO AVE
BEVERLY,MA01915 		    TRADE RELATED EQUIPMENT AND SUPPORT 3,713

THE ELIOT SCHOOL

24 ELIOT STREET
JAMAICA PLAIN,MA02130 		    TRADE RELATED EQUIPMENT AND SUPPORT 20,099

THE HOME FOR LITTLER WANDERERS

397 LINCOLN ROAD
WALPOLE,MA02081 		    TRADE RELATED EQUIPMENT AND SUPPORT 9,048

WALDORF SCHOOL OF CAPE COD

22 TUPPER RD
SANDWICH,MA02563 		    TRADE RELATED EQUIPMENT AND SUPPORT 5,578
Total .................................right arrow 3a 228,294
bApproved for future payment
Total ................................. right arrow 3b  
Form 990-PF (2023)
Form 990-PF (2023)
Page 12
Part XV-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 ....         500
3 Interest on savings and temporary cash
investments ........... 		    14 3  
4 Dividends and interest from securities ....     14 93,382  
5 Net rental income or (loss) from real estate:
aDebt-financed property......          
bNot debt-financed property.....     16 11,330  
6 Net rental income or (loss) from personal property          
7 Other investment income .....          
8 Gain or (loss) from sales of assets other than
inventory ............ 		    18 336,519  
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) ..   441,234 500
13Total. Add line 12, columns (b), (d), and (e)..................
13
441,734
(See worksheet in line 13 instructions to verify calculations.)
Part XV-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 XV-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 (2023)
Form 990-PF (2023)
Page 13
Part XVI
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) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
Yes
No
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) (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) is based on all information of which preparer has any knowledge.
right arrow right arrow
May the IRS discuss this return
with the preparer shown below?
See instructions.
Signature of officer or trustee Date Title
Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date Check if self-
employed right arrow		 PTIN
Firm's name SmallBullet
 Firm's EIN SmallBullet
Firm's address SmallBullet


 Phone no.
Form 990-PF (2023)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description
Schedule B
(Form 990)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
Arrow Bullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2023
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 isn't covered by the General Rule and/or the Special Rules doesn't 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 doesn't 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) (2023)
Schedule B (Form 990) (2023) Page 2
Name of organization
MASSACHUSETTS CHARITABLE MECHANIC
ASSOCIATION 		Employer identification number
04-2023566
Part I
Contributors
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
WHITMOR COMPANY
 
15 WHITMORE ROAD
 
REVERE, MA02151

$ 25,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
2
PAUL LOHNES
353 SOUTHERN ARTERY
 
QUINCY, MA02169

$ 105,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
3
JOHN MORIARTY
353 SOUTHERN ARTERY
 
QUINCY, MA02169

$ 7,500


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
4
KURT GRAZEWSKI
353 SOUTHERN ARTERY
 
QUINCY, MA02169

$ 11,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
5
RICHARD RYAN
353 SOUTHERN ARTERY
 
QUINCY, MA02169

$ 5,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
6
BRYAN MURPHY
353 SOUTHERN ARTERY
 
QUINCY, MA02169

$ 5,000


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)
Schedule B (Form 990) (2023)
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) (2023)
Schedule B (Form 990) (2023)
Page 4
Name of organization
MASSACHUSETTS CHARITABLE MECHANIC
ASSOCIATION 		Employer identification number

04-2023566
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. 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) (2023)
Additional Data


Software ID:  
Software Version:  

TY 2023 AccountingFeesSchedule
Name:
MASSACHUSETTS CHARITABLE MECHANIC
 
ASSOCIATION
EIN:
04-2023566
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
PROFESSIONAL 154,297 10,847    

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

TY 2023 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
DEPRECIATION           1,761 1,761    
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        
G&A DEPRECIATION     18,052     1,760      

TY 2023 InvestmentsCorpBondsSchedule
Name:
MASSACHUSETTS CHARITABLE MECHANIC
 
ASSOCIATION
EIN:
04-2023566
Name of Bond End of Year Book Value End of Year Fair Market Value
ISHARES SHORT-TERM CORPORATE BOND 548,158 559,667
BAIRD INTERMEDIATE BD-INSTL 420,735 427,782
VOYA SECURITIZED CREDIT FUND I 152,425 155,812
PASSIVE BOND MARKET - CMNP    
BLACKROCK HIGH YIELD    
TREASURY INFLATION PROTECTED SEC    

TY 2023 InvestmentsCorpStockSchedule
Name:
MASSACHUSETTS CHARITABLE MECHANIC
 
ASSOCIATION
EIN:
04-2023566
Name of Stock End of Year Book Value End of Year Fair Market Value
ISHARES CORE S&P 500 ETF 763,705 840,151
ISHARES CORE MSCI EAFE ETF 569,237 604,307
INVESCO S&P 500 EQUAL WEIGHT 240,047 259,897
SCHWAB US DVD EQUITY ETF 239,671 256,482
FT ENERGY INC PARTNERS STRATEGY ETF 156,339 166,410
NEUBERGER BERMAN INTL EQUITY 152,100 157,673
SEAFARER OVERSEAS GROWTH & INC FD 133,375 138,850
ISHARES CORE S&P MID-CAP ETF 113,211 123,886
APPLIED FINANCE EXPLORER-INS 77,086 89,780
GOLDMAN SACHS SMALL CAP EQ 77,086 85,931
FIDELITY ADVISOR EMERGING MKTS 63,113 64,495
SSGA INTERNATIONAL STOCK SELECTION    
S&P 500 COMMON TRUST    
ABERDEEN EMERGING MARKETS    
STATE STREET INSTL FUNDS    
IPATH BLOOMBERG COMMODITY INDEX    
SPDR S&P INTL SMALL CAP ETF FUND    
SPDR DOW JONES REIT ETF    
SPDR PORTFOLIO INTERMEDIATE ETF    
SPDR S&P MIDCAP 400    

TY 2023 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 296,575 296,575   296,575
BUILDING IMPROVEMENTS 203,900 125,525 78,375 203,900
LAND IMPROVEMENTS 21,666 10,954 10,712 21,666
FURNITURE & FIXTURES 11,565 11,565   11,565
COMPUTER EQUIPMENT 3,624 3,624   3,624
LAND 95,992   95,992 95,992


TY 2023 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 RECEIVABLES   1,100  


TY 2023 OtherDecreasesSchedule
Name:
MASSACHUSETTS CHARITABLE MECHANIC
 
ASSOCIATION
EIN:
04-2023566
Description Amount
BOOK/TAX DEPRECIATION DIFFERENCE 4,345


TY 2023 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
COMMERCIAL        
CLEANING & MAINTENANCE 2,965 2,965    
UTILITIES 3,362 3,362    
ALARM MONITORING 288 288    
EXPENSES        
EXPENSE OF MEETINGS 35,087 5,263   25,263
INSURANCE 5,424 814   3,905
TELEPHONE 3,450 518   2,484
OFFICE SUPPLIES 1,356 203   976
DUES AND SUBSCRIPTIONS 775 116   558
MISCELLANEOUS 55 8   40
MA ANNUAL FILING FEE 19 3   14


TY 2023 OtherIncomeSchedule2
Name:
MASSACHUSETTS CHARITABLE MECHANIC
 
ASSOCIATION
EIN:
04-2023566
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
MEMBERSHIP DUES 500    


TY 2023 OtherIncreasesSchedule
Name:
MASSACHUSETTS CHARITABLE MECHANIC
 
ASSOCIATION
EIN:
04-2023566
Description Amount
TRANSFER OF INVESTMENTS 108,744


TY 2023 OtherLiabilitiesSchedule
Name:
MASSACHUSETTS CHARITABLE MECHANIC
 
ASSOCIATION
EIN:
04-2023566
Description Beginning of Year - Book Value End of Year - Book Value
ACCRUED TAXES 5,243 5,490
SECURITY DEPOSIT PAYABLE 2,200 2,200
ACCRUED EXPENSES 1,673 3,400


TY 2023 OtherProfessionalFeesSchedule
Name:
MASSACHUSETTS CHARITABLE MECHANIC
 
ASSOCIATION
EIN:
04-2023566
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INV MANAGEMENT FEES 24,482 24,482    


TY 2023 TaxesSchedule
Name:
MASSACHUSETTS CHARITABLE MECHANIC
 
ASSOCIATION
EIN:
04-2023566
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
CORPORATE TAXES 7,247 7,247