TY 2024 Form 990

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) JULIE BAKER......................................................................
SECRETARY

.................

(2) MICHELLE BARMAZEL......................................................................
CO-PRESIDENT

.................

(3) JANIS BARON......................................................................
DIRECTOR

.................

(4) MATT BENET......................................................................
DIRECTOR

.................

(5) KAREN BLUMSTEIN......................................................................
CO-PRESIDENT

.................

(6) KATHARINA ELBERT......................................................................
DIRECTOR

.................

(7) BARRY GELSTON......................................................................
VICE PRESIDE

.................

(8) ROSE GUILLETTE......................................................................
DIRECTOR

.................

(9) HEIDI LACK......................................................................
DIRECTOR

.................

(10) REBECCA LAMKIN......................................................................
DIRECTOR

.................

(11) DEBORAH LEE......................................................................
DIRECTOR

.................

(12) GERRY MROZ......................................................................
TREASURER/CL

.................

(13) MAGALIE PINNEY......................................................................
DIRECTOR

.................

(14) MARYGRACE STEWART......................................................................
DIRECTOR

.................

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)

(F)
Estimated amount of other compensation from the organization and related organizations

(A)
Name and business address

(B)
Description of services

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization

- TIN:

SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service

Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2024

Open to Public
Inspection

Name of the organization

MASSACHUSETTS ASSOCIATION FOR
GIFTED EDUCATION INC

Employer identification number

04-2617258

Part I

Reason for Public Charity Status (All organizations must complete this part.) See instructions.

The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)

A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).)

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land grant college of agriculture. See instructions. Enter the name, city, and state of the college or university:

An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)

An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.

Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.

Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.

Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.

Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.

Enter the number of supported organizations ...............................

Provide the following information about the supported organization(s).

(i) Name of supported organization	(ii) EIN	(iv) Is the organization listed in your governing document?		(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)
(i) Name of supported organization	(ii) EIN	Yes	No	(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)


Total

For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.

Cat. No. 11285F

Schedule A (Form 990) 2024

Page 2

Part II

Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") ..
2	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf ....
3	The value of services or facilities furnished by a governmental unit to the organization without charge..
4	Total. Add lines 1 through 3
5	The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) ..
6	Public support. Subtract line 5 from line 4.

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(f) Total
7	Amounts from line 4..
8	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
9	Net income from unrelated business activities, whether or not the business is regularly carried on..
10	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..
11	Total support. Add lines 7 through 10

Gross receipts from related activities, etc. (see instructions) ..................

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................ right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2024 (line 6, column (f) divided by line 11, column (f)) .........

Public support percentage for 2023 Schedule A, Part II, line 14 ...............

16a

33 1/3% support test—2024. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization ....................... right arrow

33 1/3% support test—2023. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow

17a

10%-facts-and-circumstances test—2024. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

10%-facts-and-circumstances test—2023. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow

Schedule A (Form 990) 2024

Page 3

Part III

Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .	380	3,524	1,979	205	3,869	9,957
2	Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose	98,379	42,520	8,377	39,571	37,036	225,883
3	Gross receipts from activities that are not an unrelated trade or business under section 513 .....
4	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5	The value of services or facilities furnished by a governmental unit to the organization without charge
6	Total. Add lines 1 through 5	98,759	46,044	10,356	39,776	40,905	235,840
7a	Amounts included on lines 1, 2, and 3 received from disqualified persons
b	Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c	Add lines 7a and 7b..
8	Public support. (Subtract line 7c from line 6.)						235,840

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(f) Total
9	Amounts from line 6...	98,759	46,044	10,356	39,776	40,905	235,840
10a	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..					1,275	1,275
b	Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c	Add lines 10a and 10b.					1,275	1,275
11	Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on.
12	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..
13	Total support. (Add lines 9, 10c, 11, and 12.)..	98,759	46,044	10,356	39,776	42,180	237,115

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here................................................. right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2024 (line 8, column (f) divided by line 13, column (f)) .........

99.460 %

Public support percentage from 2023 Schedule A, Part III, line 15 ...............

100.000 %

Section D. Computation of Investment Income Percentage

Investment income percentage for 2024 (line 10c, column (f) divided by line 13, column (f)) ......

1.000 %

Investment income percentage from 2023 Schedule A, Part III, line 17 .............

0 %

19a

33 1/3% support tests-2024. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow

33 1/3 % support tests—2023. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow

Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow

Schedule A (Form 990) 2024

Page 4

Part IV

Supporting Organizations

(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)

Section A. All Supporting Organizations

Yes

Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.

Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).

Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.

Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.

Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.

Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.

Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.

Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.

Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).

Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?

Substitutions only. Was the substitution the result of an event beyond the organization's control?

Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.

Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .

Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).

Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.

Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.

Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.

10a

Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.

10a

Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).

10b

Schedule A (Form 990) 2024

Page 5

Part IV

Supporting Organizations (continued)

Yes

Has the organization accepted a gift or contribution from any of the following persons?

A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?

11a

A family member of a person described on 11a above?

11b

A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.

11c

Section B. Type I Supporting Organizations

Yes

Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.

Section C. Type II Supporting Organizations

Yes

Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).

Section D. All Type III Supporting Organizations

Yes

Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?

Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).

By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.

Section E. Type III Functionally-Integrated Supporting Organizations

Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):

The organization satisfied the Activities Test. Complete line 2 below.

The organization is the parent of each of its supported organizations. Complete line 3 below.

The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions)

Activities Test. Answer lines 2a and 2b below.

Yes

Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.

Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.

Parent of Supported Organizations. Answer lines 3a and 3b below.

Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.

Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.

Schedule A (Form 990) 2024

Page 6

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.

	Section A - Adjusted Net Income		(A) Prior Year	(B) Current Year (optional)
1	Net short-term capital gain	1
2	Recoveries of prior-year distributions	2
3	Other gross income (see instructions)	3
4	Add lines 1 through 3	4
5	Depreciation and depletion	5
6	Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions)	6
7	Other expenses (see instructions)	7
8	Adjusted Net Income (subtract lines 5, 6 and 7 from line 4)	8

	Section B - Minimum Asset Amount		(A) Prior Year	(B) Current Year (optional)
1	Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year):	1
a	Average monthly value of securities	1a
b	Average monthly cash balances	1b
c	Fair market value of other non-exempt-use assets	1c
d	Total (add lines 1a, 1b, and 1c)	1d
e	Discount claimed for blockage or other factors (explain in detail in Part VI):
2	Acquisition indebtedness applicable to non-exempt use assets	2
3	Subtract line 2 from line 1d	3
4	Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions).	4
5	Net value of non-exempt-use assets (subtract line 4 from line 3)	5
6	Multiply line 5 by 0.035	6
7	Recoveries of prior-year distributions	7
8	Minimum Asset Amount (add line 7 to line 6)	8

	Section C - Distributable Amount		Current Year
1	Adjusted net income for prior year (from Section A, line 8, Column A)	1
2	Enter 85% of line 1	2
3	Minimum asset amount for prior year (from Section B, line 8, Column A)	3
4	Enter greater of line 2 or line 3	4
5	Income tax imposed in prior year	5
6	Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions)	6

Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)

Schedule A (Form 990) 2024

Page 7

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)

Section D - Distributions		Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes	1
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity	2
3 Administrative expenses paid to accomplish exempt purposes of supported organizations	3
4 Amounts paid to acquire exempt-use assets	4
5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI)	5
6 Other distributions (describe in Part VI). See instructions	6
7Total annual distributions. Add lines 1 through 6.	7
8 Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions	8
9 Distributable amount for 2024 from Section C, line 6	9
10 Line 8 amount divided by Line 9 amount	10

Section E - Distribution Allocations (see instructions)		(i) Excess Distributions	(ii) Underdistributions Pre-2024	(iii) Distributable Amount for 2024
1 Distributable amount for 2024 from Section C, line 6
2 Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI). See instructions.
3 Excess distributions carryover, if any, to 2024:
a From 2019.......
b From 2020.......
c From 2021.......
d From 2022.......
e From 2023.......
fTotal of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2024 distributable amount
i Carryover from 2019 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.
4Distributions for 2024 from Section D, line 7:
$
a Applied to underdistributions of prior years
b Applied to 2024 distributable amount
c Remainder. Subtract lines 4a and 4b from line 4.
5 Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions.
6 Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions.
7 Excess distributions carryover to 2025. Add lines 3j and 4c.
8 Breakdown of line 7:
a Excess from 2020.....
b Excess from 2021.....
c Excess from 2022.....
d Excess from 2023.....
e Excess from 2024.....

Schedule A (Form 990) (2024)

Schedule A (Form 990) 2024

Page 8

Part VI

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Return Reference	Explanation

Schedule A (Form 990) 2024

Additional Data

Software ID:
Software Version:

- TIN:

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

Schedule I
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Grants and Other Assistance to Organizations,
Governments and Individuals in the United States

Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet

Attach to Form 990.
lBullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization
MASSACHUSETTS ASSOCIATION FOR
GIFTED EDUCATION INC

Employer identification number
04-2617258

Part I

General Information on Grants and Assistance

Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................

Yes No

Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.

Part II

Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient

that received more than $5,000. Part II can be duplicated if additional space is needed.

(a) Name and address of organization or government	(b) EIN	(c) IRC section (if applicable)	(d) Amount of cash grant	(e) Amount of non-cash assistance	(f) Method of valuation (book, FMV, appraisal, other)	(g) Description of noncash assistance	(h) Purpose of grant or assistance
(1) IDEAL4GIFTED 505 PINEWOOD DR LONGMEADOW,MA01106	87-1538812	170(C)	20,000				TEACHER FUNDING

Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image

Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50055P

Schedule I (Form 990) Rev. 1-2025

Page 2

Part III

Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.

(a) Type of grant or assistance	(b) Number of recipients	(c) Amount of cash grant	(d) Amount of noncash assistance	(e) Method of valuation (book, FMV, appraisal, other)	(f) Description of noncash assistance

(1)
(2)
(3)
(4)
(5)
(6)
(7)

Part IV

Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.

Return Reference	Explanation

Schedule I (Form 990) Rev. 1-2025

Additional Data

Software ID:
Software Version:

- TIN:

Schedule L
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Transactions with Interested Persons

Complete if the organization answered "Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c, or Form 990-EZ, Part V, line 38a or 40b.
Attach to Form 990 or Form 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public Inspection

Name of the organization

MASSACHUSETTS ASSOCIATION FOR
GIFTED EDUCATION INC

Employer identification number

04-2617258

Part I

Excess Benefit Transactions (section 501(c)(3), section 501(c)(4), and section 501(c)(29) organizations only).
Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b.

1(a) Name of disqualified person	(c) Description of transaction	(d) Corrected?
1(a) Name of disqualified person	(c) Description of transaction	Yes	No

Enter the amount of tax incurred by the organization managers or disqualified persons during the year under section 4958. ........................... $

Enter the amount of tax, if any, on line 2, above, reimbursed by the organization ........ $

Part II

Loans to and/or From Interested Persons.
Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a, or Form 990, Part IV, line 26; or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22

(a) Name of interested person	(b) Relationship with organization	(c) Purpose of loan	(d) Loan to or from the organization?		(e) Original principal amount	(f) Balance due	(g) In default?		(h) Approved by board or committee?		(i) Written agreement?
(a) Name of interested person	(b) Relationship with organization	(c) Purpose of loan	To	From	(e) Original principal amount	(f) Balance due	Yes	No	Yes	No	Yes	No




Total ............... $

Part III

Grants or Assistance Benefiting Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 27.

(a) Name of interested person	(b) Relationship between interested person and the organization	(c) Amount of assistance	(d) Type of assistance	(e) Purpose of assistance

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 50056A

Schedule L (Form 990) (Rev. 1-2025)

Page 2

Part IV

Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.

(a) Name of interested person	(b) Relationship between interested person and the organization	(c) Amount of transaction	(d) Description of transaction	(e) Sharing of organization's revenues?
(a) Name of interested person		(c) Amount of transaction	(d) Description of transaction	Yes	No
(1) MARYGRACE STEWART	BOARD MEMBER	20,000	FUNDED STAFFING		No

Part V

Supplemental Information
Provide additional information for responses to questions on Schedule L (see instructions).

Return Reference	Explanation
SCHEDULE L, PART V	DURING CALENDAR YEAR ENDING DECEMBER 31, 2024, THE ORGANIZATION AWARDED A 20,000 PROGRAM GRANT TO IDEAL4GIFTED, AN INDEPENDENT 501(C)(3). A BOARD MEMBER, MARYGRACE STEWART, SERVED ON THE BOARDS OF BOTH ORGANIZATIONS DURING THE FISCAL YEAR. THE GRANT WAS REVIEWED AND APPROVED BY DISINTERESTED DIRECTORS IN ACCORDANCE WITH THE CONFLICT-OF-INTEREST POLICY. NO PERSONAL OR FINANCIAL BENEFIT ACCRUED TO ANY OFFICER OR DIRECTOR.

Return Reference

Explanation

SCHEDULE L, PART V

DURING CALENDAR YEAR ENDING DECEMBER 31, 2024, THE ORGANIZATION AWARDED A 20,000 PROGRAM GRANT TO IDEAL4GIFTED, AN INDEPENDENT 501(C)(3). A BOARD MEMBER, MARYGRACE STEWART, SERVED ON THE BOARDS OF BOTH ORGANIZATIONS DURING THE FISCAL YEAR. THE GRANT WAS REVIEWED AND APPROVED BY DISINTERESTED DIRECTORS IN ACCORDANCE WITH THE CONFLICT-OF-INTEREST POLICY. NO PERSONAL OR FINANCIAL BENEFIT ACCRUED TO ANY OFFICER OR DIRECTOR.

Schedule L (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE O
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization

MASSACHUSETTS ASSOCIATION FOR
GIFTED EDUCATION INC

Employer identification number

04-2617258

Return Reference	Explanation
FORM 990 - ORGANIZATION'S MISSION	THE MASSACHUSETTS ASSOCIATION FOR GIFTED EDUCATION (MAGE) ADVOCATES FOR EQUITABLE ACCESS TO APPROPRIATE EDUCATION FOR GIFTED AND HIGH-POTENTIAL LEARNERS ACROSS THE COMMONWEALTH. WE BRING TOGETHER PARENTS, EDUCATORS, AND POLICYMAKERS TO EXPAND UNDERSTANDING OF GIFTEDNESS, PROMOTE BEST PRACTICES IN IDENTIFICATION AND INSTRUCTION, AND ENSURE THAT EVERY GIFTED CHILD REGARDLESS OF BACKGROUNDHAS THE OPPORTUNITY TO LEARN, GROW, AND THRIVE.
FORM 990, PAGE 1, PART I, LINE 6	THE ORGANIZATIONS VOLUNTEERS PRIMARILY CONSIST OF BOARD MEMBERS AND PROFESSIONAL SPEAKERS WHO CONTRIBUTE THEIR TIME AND EXPERTISE IN SUPPORT OF THE ORGANIZATIONS MISSION. BOARD MEMBERS VOLUNTEER THROUGH GOVERNANCE ACTIVITIES, STRATEGIC OVERSIGHT, COMMITTEE PARTICIPATION, AND ATTENDING ORGANIZATIONAL MEETINGS AND EVENTS. IN ADDITION, INVITED SPEAKERS VOLUNTEER THEIR TIME TO PRESENT EDUCATIONAL PROGRAMS, LEAD WORKSHOPS, AND PARTICIPATE IN OUTREACH INITIATIVES. THESE VOLUNTEER SERVICES PROVIDE SIGNIFICANT PROGRAMMATIC VALUE AND HELP THE ORGANIZATION DELIVER ITS MISSION-DRIVEN ACTIVITIES WITHOUT INCURRING ADDITIONAL COSTS.
FORM 990, PAGE 2, PART III, LINE 4A	DURING THE TAX YEAR, MAGE ATTENDED SEVERAL CONFERENCES FOCUSED ON GIFTED EDUCATION, ADVOCACY, AND BEST PRACTICES IN SUPPORTING ADVANCED LEARNERS. THE PURPOSE OF THIS PARTICIPATION WAS TO ENGAGE IN PROFESSIONAL DEVELOPMENT, BROADEN MAGES ADVOCACY EFFORTS, STRENGTHEN CONNECTIONS WITH PEER ORGANIZATIONS, AND FURTHER PROMOTE MAGES MISSION WITHIN THE WIDER GIFTED-EDUCATION COMMUNITY. THESE CONFERENCES BRING TOGETHER EDUCATORS, PARENTS, RESEARCHERS, AND ORGANIZATIONAL LEADERS TO DISCUSS EMERGING ISSUES, EXCHANGE SOLUTIONS, AND ADVANCE THE COLLECTIVE UNDERSTANDING OF THE NEEDS OF GIFTED STUDENTS. MAGE WAS REPRESENTED BY BOARD MEMBERS AND ORGANIZATIONAL LEADERS ATTENDING IN VOLUNTEER CAPACITIES. THEIR PRESENCE ENSURED THAT MAGE REMAINED INFORMED ABOUT NATIONAL AND REGIONAL DEVELOPMENTS IN GIFTED EDUCATION AND HAD ACCESS TO CURRENT STRATEGIES, RESEARCH, AND POLICY INSIGHTS. THE BENEFICIARIES OF MAGES PARTICIPATION INCLUDE EDUCATORS, FAMILIES, AND PARTNER ORGANIZATIONS THAT LATER RECEIVED IMPROVED RESOURCES, PROGRAMMING, AND INFORMATION RESULTING FROM THE KNOWLEDGE GAINED AT THESE EVENTS. INFORMATION AND PROFESSIONAL CONTACTS OBTAINED THROUGH CONFERENCE ATTENDANCE DIRECTLY SUPPORTED SUBSEQUENT TALKS, WORKSHOPS, AND EVENTS FACILITATED BY MAGE, INCLUDING SESSIONS DELIVERED BY EXPERTS INTRODUCED TO MAGE THROUGH THESE CONFERENCES. KEY OUTCOMES INCLUDED INCREASED VISIBILITY FOR MAGE WITHIN THE GIFTED- EDUCATION FIELD, THE FORMATION OF NEW COLLABORATIONS WITH NATIONAL LEADERS, AND THE INCORPORATION OF UPDATED APPROACHES AND PROGRAM CONCEPTS ALIGNED WITH EMERGING BEST PRACTICES. CONFERENCE PARTICIPATION ALSO ENABLED MAGE TO OBSERVE HOW OTHER STATES ADDRESS THE NEEDS OF GIFTED STUDENTS, PROVIDING VALUABLE INSIGHTS THAT INFORM ONGOING STRATEGIC PLANNING. PARTICIPATION IN THESE CONFERENCES DIRECTLY ADVANCES MAGES MISSION BY STRENGTHENING ORGANIZATIONAL ADVOCACY EFFORTS, EXPANDING ACCESS TO HIGH- QUALITY EDUCATIONAL RESOURCES, AND ENSURING THAT MAGE REMAINS ALIGNED WITH NATIONAL STANDARDS AND DEVELOPMENTS IN GIFTED EDUCATION.
FORM 990, PAGE 2, PART III, LINE 4B	MAGE HOSTED A CONFERENCE FOCUSED ON GIFTED EDUCATION, ADVOCACY, AND THE ADVANCEMENT OF BEST PRACTICES SUPPORTING GIFTED AND TWICE-EXCEPTIONAL LEARNERS. THE PURPOSE OF THE EVENT WAS TO PROVIDE HIGH-QUALITY PROFESSIONAL DEVELOPMENT, EXPAND ADVOCACY EFFORTS, STRENGTHEN RELATIONSHIPS WITHIN THE EDUCATIONAL COMMUNITY, AND OFFER MEANINGFUL LEARNING OPPORTUNITIES ALIGNED WITH MAGES MISSION. THE CONFERENCE BROUGHT TOGETHER EDUCATORS, PARENTS, CLINICIANS, RESEARCHERS, AND ORGANIZATIONAL LEADERS WHO SHARE A COMMITMENT TO IMPROVING OUTCOMES FOR ADVANCED LEARNERS. PROFESSIONAL DEVELOPMENT POINTS (PDPS) WERE MADE AVAILABLE TO TEACHERS WHO ATTENDED AND REVIEWED THEIR SESSIONS, FURTHER SUPPORTING THE PROFESSIONAL GROWTH OF PARTICIPANTS. ATTENDANCE INCLUDED A SUBSTANTIAL NUMBER OF IN-PERSON AND VIRTUAL PARTICIPANTS, WITH INDIVIDUALS JOINING FROM ACROSS NEW ENGLAND AND BEYOND. ATTENDEES SOUGHT GUIDANCE ON MEETING THE NEEDS OF GIFTED STUDENTS AND PARTICIPATED IN SESSIONS DESIGNED TO DEEPEN UNDERSTANDING OF BOTH ACADEMIC AND SOCIAL-EMOTIONAL ISSUES. THE PROGRAM FEATURED KEYNOTE PRESENTATIONS AND MULTIPLE BREAKOUT SESSIONS DELIVERED BY EXPERTS IN GIFTED EDUCATION, PSYCHOLOGY, NEUROLOGICAL DEVELOPMENT, CURRICULUM DESIGN, EXECUTIVE FUNCTION, AND RELATED SPECIALTIES. THESE SESSIONS COVERED TOPICS SUCH AS THE CHARACTERISTICS OF GIFTED AND TWICE-EXCEPTIONAL STUDENTS, PARENTING AND FAMILY SUPPORT, INSTRUCTIONAL STRATEGIES, CURRENT RESEARCH, AND ADVANCEMENTS IN SERVING THIS POPULATION. ADDITIONAL DETAILS ON PRESENTERS AND SESSION DESCRIPTIONS WERE MADE AVAILABLE THROUGH MAGES CONFERENCE WEBPAGE. HOSTING THE CONFERENCE STRENGTHENED THE BROADER GIFTED-EDUCATION COMMUNITY BY EXPANDING OUTREACH, ENHANCING VISIBILITY, AND FACILITATING COLLABORATION AMONG PROFESSIONALS AND FAMILIES. FEEDBACK COLLECTED FROM PARTICIPANTS PROVIDED VALUABLE INSIGHTS INTO COMMUNITY NEEDS AND PROGRAM EFFECTIVENESS, WHILE NEW CONNECTIONS FORMED THROUGH THE EVENT SUPPORTED FUTURE PARTNERSHIPS AND SPEAKER ENGAGEMENTS. THE CONFERENCE DIRECTLY ADVANCED MAGES MISSION BY PROMOTING AWARENESS, IMPROVING ACCESS TO HIGH-QUALITY INFORMATION, AND ENSURING THAT STAKEHOLDERS ACROSS THE REGION HAD OPPORTUNITIES TO LEARN FROM LEADING EXPERTS IN THE FIELD.
FORM 990, PAGE 2, PART III, LINE 4C	THE 20,000 DOMESTIC GRANT AWARDED TO IDEAL4GIFTED WAS PROVIDED TO SUPPORT THE CONTINUED DEVELOPMENT AND DELIVERY OF HIGH-QUALITY EDUCATIONAL PROGRAMMING FOR GIFTED STUDENTS WHOSE NEEDS ARE NOT BEING MET IN TRADITIONAL SCHOOL ENVIRONMENTS. FOR MANY YEARS, MAGE HAS IDENTIFIED A SIGNIFICANT SHORTAGE OF APPROPRIATE ACADEMIC OPTIONS TO RECOMMEND TO FAMILIES SEEKING GUIDANCE. WHEN IDEAL4GIFTED LAUNCHED, IT FILLED A CRITICAL GAP BY OFFERING STRUCTURED, INTELLECTUALLY RIGOROUS CLASSES SPECIFICALLY DESIGNED FOR ADVANCED LEARNERS. AS IDEAL4GIFTED WORKED TO EXPAND ITS PROGRAMMING AND REQUIRED FUNDING TO COMPENSATE ITS TEACHERS, MAGE AWARDED THIS GRANT TO HELP ENSURE THE STABILITY AND CONTINUATION OF A RESOURCE THAT DIRECTLY BENEFITS THE FAMILIES SERVED BY MAGE. THE BENEFICIARIES OF THIS GRANT ARE GIFTED STUDENTS ACROSS MASSACHUSETTS WHO DEPEND ON SPECIALIZED CLASSES TO ACCESS MEANINGFUL ACADEMIC ENRICHMENT. THROUGH IDEAL4GIFTEDS PROGRAMS, THESE STUDENTS GAIN OPPORTUNITIES THAT ARE UNAVAILABLE OR EXTREMELY LIMITED WITHIN THEIR SCHOOL DISTRICTS. THE GRANT ENABLED IDEAL4GIFTED TO HIRE ADDITIONAL QUALIFIED INSTRUCTORS AND EXPAND THE NUMBER OF CLASSES OFFERED, THEREBY INCREASING THE NUMBER OF FAMILIES WHOSE EDUCATIONAL NEEDS COULD BE MET. AS A RESULT, MORE GIFTED STUDENTS WERE ABLE TO PARTICIPATE IN LEARNING ENVIRONMENTS SPECIFICALLY ALIGNED WITH THEIR ADVANCED ACADEMIC ABILITIES. THIS GRANT DIRECTLY SUPPORTS MAGES MISSION BY STRENGTHENING AN ORGANIZATION THAT PROVIDES EDUCATIONAL SERVICES MAGE DOES NOT ITSELF PROVIDE. IDEAL4GIFTEDS PROGRAMMING ALIGNS CLOSELY WITH MAGES CORE OBJECTIVES OF ADVOCACY, RESOURCE SUPPORT, AND EXPANDED ACCESS TO GIFTED EDUCATION. ITS CAPACITY TO OFFER SPECIALIZED CLASSES ENHANCES THE OVERALL GIFTED-EDUCATION ECOSYSTEM IN MASSACHUSETTS AND ENSURES THAT FAMILIES WITHIN MAGES COMMUNITY HAVE RELIABLE, MISSION-CONSISTENT OPTIONS TO MEET THE ADVANCED LEARNING NEEDS OF THEIR CHILDREN.
FORM 990, PAGE 2, PART III, LINE 4D	MAGE EARNED CONSULTING INCOME THROUGH SERVICES PROVIDED BY BOARD MEMBERS AND SUBJECT-MATTER EXPERTS WHO DELIVERED SPECIALIZED TRAINING AND SUPPORT TO EDUCATORS AND SCHOOL COMMUNITIES. THESE CONSULTING ACTIVITIES INVOLVED PROFESSIONAL DEVELOPMENT WORKSHOPS, INSTRUCTIONAL GUIDANCE, AND TEACHER SUPPORT FOCUSED ON UNDERSTANDING AND MEETING THE NEEDS OF GIFTED AND TWICE-EXCEPTIONAL LEARNERS. THE SERVICES WERE PROVIDED IN RESPONSE TO REQUESTS FROM SCHOOLS, DISTRICTS, AND EDUCATIONAL ORGANIZATIONS SEEKING EXPERTISE IN AREAS SUCH AS DIFFERENTIATION FOR ADVANCED LEARNERS, CHARACTERISTICS OF GIFTED AND 2E STUDENTS, CURRICULAR ADAPTATIONS, AND BEST PRACTICES IN SUPPORTING HIGH-ABILITY STUDENTS WITHIN DIVERSE LEARNING ENVIRONMENTS. THE CONSULTING ENGAGEMENTS ENHANCED THE CAPACITY OF EDUCATORS TO IDENTIFY, NURTURE, AND APPROPRIATELY CHALLENGE GIFTED STUDENTS, RESULTING IN IMPROVED INSTRUCTIONAL APPROACHES AND HEIGHTENED AWARENESS OF THE UNIQUE NEEDS OF THIS POPULATION. INCOME EARNED FROM THESE ACTIVITIES DIRECTLY SUPPORTED MAGES ONGOING MISSION BY EXTENDING THE ORGANIZATIONS REACH INTO CLASSROOMS AND PROFESSIONAL COMMUNITIES, STRENGTHENING ADVOCACY EFFORTS, AND INCREASING ACCESS TO HIGH-QUALITY GIFTED EDUCATION RESOURCES.
FORM 990, PAGE 6, PART VI, LINE 11B	A DRAFT OF FORM 990 IS PREPARED BY THE ORGANIZATIONS ACCOUNTANT AND REVIEWED BY THE TREASURER AND BOARD OF DIRECTORS PRIOR TO FILING. QUESTIONS OR CORRECTIONS ARE ADDRESSED AND THE FINAL RETURN IS APPROVED FOR SUBMISSION.
FORM 990, PAGE 6, PART VI, LINE 12C	THE BOARD ENFORCES THE CONFLICT-OF-INTEREST POLICY BY REVIEWING ALL DISCLOSURES AND REQUIRING ANY INDIVIDUAL WITH A POTENTIAL CONFLICT TO ABSTAIN FROM DISCUSSIONS AND VOTES WHERE A CONFLICT EXISTS.
FORM 990, PAGE 6, PART VI, LINE 19	THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT-OF-INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. INDIVIDUALS MAY OBTAIN COPIES BY CONTACTING THE ORGANIZATIONS MAIN OFFICE BY MAIL OR EMAIL, AND COPIES OF FORM 990 ARE ALSO AVAILABLE THROUGH THE IRS .

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	205	3,869
9	Program service revenue (Part VIII, line 2g) .........	41,971	37,036
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....		1,275
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)		0
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	42,176	42,180
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	20,000	20,000
14	Benefits paid to or for members (Part IX, column (A), line 4).....		0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)		0
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....		0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	16,264	30,283
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	36,264	50,283
19	Revenue less expenses. Subtract line 18 from line 12.......	5,912	-8,103
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	89,884	81,781
21	Total liabilities (Part X, line 26).............		0
22	Net assets or fund balances. Subtract line 21 from line 20.....	89,884	81,781

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 10,684 including grants of $ ) (Revenue $ )
	DURING THE TAX YEAR, MAGE ATTENDED SEVERAL CONFERENCES FOCUSED ON GIFTED EDUCATION, ADVOCACY, AND BEST PRACTICES IN SUPPORTING ADVANCED LEARNERS. THE PURPOSE OF THIS PARTICIPATION WAS TO ENGAGE IN PROFESSIONAL DEVELOPMENT, BROADEN MAGES ADVOCACY EFFORTS, STRENGTHEN CONNECTIONS WITH PEER ORGANIZATIONS, AND FURTHER PROMOTE MAGES MISSION WITHIN THE WIDER GIFTED-EDUCATION COMMUNITY. THESE CONFERENCES BRING TOGETHER EDUCATORS, PARENTS, RESEARCHERS, AND ORGANIZATIONAL LEADERS TO DISCUSS EMERGING ISSUES, EXCHANGE SOLUTIONS, AND ADVANCE THE COLLECTIVE UNDERSTANDING OF THE NEEDS OF GIFTED STUDENTS. MAGE WAS REPRESENTED BY BOARD MEMBERS AND ORGANIZATIONAL LEADERS ATTENDING IN VOLUNTEER CAPACITIES. THEIR PRESENCE ENSURED THAT MAGE REMAINED INFORMED ABOUT NATIONAL AND REGIONAL DEVELOPMENTS IN GIFTED EDUCATION AND HAD ACCESS TO CURRENT STRATEGIES, RESEARCH, AND POLICY INSIGHTS. THE BENEFICIARIES OF MAGES PARTICIPATION INCLUDE EDUCATORS, FAMILIES, AND PARTNER ORGANIZATIONS THAT LATER RECEIVED IMPROVED RESOURCES, PROGRAMMING, AND INFORMATION RESULTING FROM THE KNOWLEDGE GAINED AT THESE EVENTS. INFORMATION AND PROFESSIONAL CONTACTS OBTAINED THROUGH CONFERENCE ATTENDANCE DIRECTLY SUPPORTED SUBSEQUENT TALKS, WORKSHOPS, AND EVENTS FACILITATED BY MAGE, INCLUDING SESSIONS DELIVERED BY EXPERTS INTRODUCED TO MAGE THROUGH THESE CONFERENCES. KEY OUTCOMES INCLUDED INCREASED VISIBILITY FOR MAGE WITHIN THE GIFTED- EDUCATION FIELD, THE FORMATION OF NEW COLLABORATIONS WITH NATIONAL LEADERS, AND THE INCORPORATION OF UPDATED APPROACHES AND PROGRAM CONCEPTS ALIGNED WITH EMERGING BEST PRACTICES. CONFERENCE PARTICIPATION ALSO ENABLED MAGE TO OBSERVE HOW OTHER STATES ADDRESS THE NEEDS OF GIFTED STUDENTS, PROVIDING VALUABLE INSIGHTS THAT INFORM ONGOING STRATEGIC PLANNING. PARTICIPATION IN THESE CONFERENCES DIRECTLY ADVANCES MAGES MISSION BY STRENGTHENING ORGANIZATIONAL ADVOCACY EFFORTS, EXPANDING ACCESS TO HIGH- QUALITY EDUCATIONAL RESOURCES, AND ENSURING THAT MAGE REMAINS ALIGNED WITH NATIONAL STANDARDS AND DEVELOPMENTS IN GIFTED EDUCATION.

4b	(Code: ) (Expenses $ 18,076 including grants of $ ) (Revenue $ 35,786 )
	MAGE HOSTED A CONFERENCE FOCUSED ON GIFTED EDUCATION, ADVOCACY, AND THE ADVANCEMENT OF BEST PRACTICES SUPPORTING GIFTED AND TWICE-EXCEPTIONAL LEARNERS. THE PURPOSE OF THE EVENT WAS TO PROVIDE HIGH-QUALITY PROFESSIONAL DEVELOPMENT, EXPAND ADVOCACY EFFORTS, STRENGTHEN RELATIONSHIPS WITHIN THE EDUCATIONAL COMMUNITY, AND OFFER MEANINGFUL LEARNING OPPORTUNITIES ALIGNED WITH MAGES MISSION. THE CONFERENCE BROUGHT TOGETHER EDUCATORS, PARENTS, CLINICIANS, RESEARCHERS, AND ORGANIZATIONAL LEADERS WHO SHARE A COMMITMENT TO IMPROVING OUTCOMES FOR ADVANCED LEARNERS. PROFESSIONAL DEVELOPMENT POINTS (PDPS) WERE MADE AVAILABLE TO TEACHERS WHO ATTENDED AND REVIEWED THEIR SESSIONS, FURTHER SUPPORTING THE PROFESSIONAL GROWTH OF PARTICIPANTS. ATTENDANCE INCLUDED A SUBSTANTIAL NUMBER OF IN-PERSON AND VIRTUAL PARTICIPANTS, WITH INDIVIDUALS JOINING FROM ACROSS NEW ENGLAND AND BEYOND. ATTENDEES SOUGHT GUIDANCE ON MEETING THE NEEDS OF GIFTED STUDENTS AND PARTICIPATED IN SESSIONS DESIGNED TO DEEPEN UNDERSTANDING OF BOTH ACADEMIC AND SOCIAL-EMOTIONAL ISSUES. THE PROGRAM FEATURED KEYNOTE PRESENTATIONS AND MULTIPLE BREAKOUT SESSIONS DELIVERED BY EXPERTS IN GIFTED EDUCATION, PSYCHOLOGY, NEUROLOGICAL DEVELOPMENT, CURRICULUM DESIGN, EXECUTIVE FUNCTION, AND RELATED SPECIALTIES. THESE SESSIONS COVERED TOPICS SUCH AS THE CHARACTERISTICS OF GIFTED AND TWICE-EXCEPTIONAL STUDENTS, PARENTING AND FAMILY SUPPORT, INSTRUCTIONAL STRATEGIES, CURRENT RESEARCH, AND ADVANCEMENTS IN SERVING THIS POPULATION. ADDITIONAL DETAILS ON PRESENTERS AND SESSION DESCRIPTIONS WERE MADE AVAILABLE THROUGH MAGES CONFERENCE WEBPAGE. HOSTING THE CONFERENCE STRENGTHENED THE BROADER GIFTED-EDUCATION COMMUNITY BY EXPANDING OUTREACH, ENHANCING VISIBILITY, AND FACILITATING COLLABORATION AMONG PROFESSIONALS AND FAMILIES. FEEDBACK COLLECTED FROM PARTICIPANTS PROVIDED VALUABLE INSIGHTS INTO COMMUNITY NEEDS AND PROGRAM EFFECTIVENESS, WHILE NEW CONNECTIONS FORMED THROUGH THE EVENT SUPPORTED FUTURE PARTNERSHIPS AND SPEAKER ENGAGEMENTS. THE CONFERENCE DIRECTLY ADVANCED MAGES MISSION BY PROMOTING AWARENESS, IMPROVING ACCESS TO HIGH-QUALITY INFORMATION, AND ENSURING THAT STAKEHOLDERS ACROSS THE REGION HAD OPPORTUNITIES TO LEARN FROM LEADING EXPERTS IN THE FIELD.

4c	(Code: ) (Expenses $ 20,000 including grants of $ 20,000 ) (Revenue $ )
	THE 20,000 DOMESTIC GRANT AWARDED TO IDEAL4GIFTED WAS PROVIDED TO SUPPORT THE CONTINUED DEVELOPMENT AND DELIVERY OF HIGH-QUALITY EDUCATIONAL PROGRAMMING FOR GIFTED STUDENTS WHOSE NEEDS ARE NOT BEING MET IN TRADITIONAL SCHOOL ENVIRONMENTS. FOR MANY YEARS, MAGE HAS IDENTIFIED A SIGNIFICANT SHORTAGE OF APPROPRIATE ACADEMIC OPTIONS TO RECOMMEND TO FAMILIES SEEKING GUIDANCE. WHEN IDEAL4GIFTED LAUNCHED, IT FILLED A CRITICAL GAP BY OFFERING STRUCTURED, INTELLECTUALLY RIGOROUS CLASSES SPECIFICALLY DESIGNED FOR ADVANCED LEARNERS. AS IDEAL4GIFTED WORKED TO EXPAND ITS PROGRAMMING AND REQUIRED FUNDING TO COMPENSATE ITS TEACHERS, MAGE AWARDED THIS GRANT TO HELP ENSURE THE STABILITY AND CONTINUATION OF A RESOURCE THAT DIRECTLY BENEFITS THE FAMILIES SERVED BY MAGE. THE BENEFICIARIES OF THIS GRANT ARE GIFTED STUDENTS ACROSS MASSACHUSETTS WHO DEPEND ON SPECIALIZED CLASSES TO ACCESS MEANINGFUL ACADEMIC ENRICHMENT. THROUGH IDEAL4GIFTEDS PROGRAMS, THESE STUDENTS GAIN OPPORTUNITIES THAT ARE UNAVAILABLE OR EXTREMELY LIMITED WITHIN THEIR SCHOOL DISTRICTS. THE GRANT ENABLED IDEAL4GIFTED TO HIRE ADDITIONAL QUALIFIED INSTRUCTORS AND EXPAND THE NUMBER OF CLASSES OFFERED, THEREBY INCREASING THE NUMBER OF FAMILIES WHOSE EDUCATIONAL NEEDS COULD BE MET. AS A RESULT, MORE GIFTED STUDENTS WERE ABLE TO PARTICIPATE IN LEARNING ENVIRONMENTS SPECIFICALLY ALIGNED WITH THEIR ADVANCED ACADEMIC ABILITIES. THIS GRANT DIRECTLY SUPPORTS MAGES MISSION BY STRENGTHENING AN ORGANIZATION THAT PROVIDES EDUCATIONAL SERVICES MAGE DOES NOT ITSELF PROVIDE. IDEAL4GIFTEDS PROGRAMMING ALIGNS CLOSELY WITH MAGES CORE OBJECTIVES OF ADVOCACY, RESOURCE SUPPORT, AND EXPANDED ACCESS TO GIFTED EDUCATION. ITS CAPACITY TO OFFER SPECIALIZED CLASSES ENHANCES THE OVERALL GIFTED-EDUCATION ECOSYSTEM IN MASSACHUSETTS AND ENSURES THAT FAMILIES WITHIN MAGES COMMUNITY HAVE RELIABLE, MISSION-CONSISTENT OPTIONS TO MEET THE ADVANCED LEARNING NEEDS OF THEIR CHILDREN.

	(Code: ) (Expenses $ including grants of $ ) (Revenue $ 1,250 )
	MAGE EARNED CONSULTING INCOME THROUGH SERVICES PROVIDED BY BOARD MEMBERS AND SUBJECT-MATTER EXPERTS WHO DELIVERED SPECIALIZED TRAINING AND SUPPORT TO EDUCATORS AND SCHOOL COMMUNITIES. THESE CONSULTING ACTIVITIES INVOLVED PROFESSIONAL DEVELOPMENT WORKSHOPS, INSTRUCTIONAL GUIDANCE, AND TEACHER SUPPORT FOCUSED ON UNDERSTANDING AND MEETING THE NEEDS OF GIFTED AND TWICE-EXCEPTIONAL LEARNERS. THE SERVICES WERE PROVIDED IN RESPONSE TO REQUESTS FROM SCHOOLS, DISTRICTS, AND EDUCATIONAL ORGANIZATIONS SEEKING EXPERTISE IN AREAS SUCH AS DIFFERENTIATION FOR ADVANCED LEARNERS, CHARACTERISTICS OF GIFTED AND 2E STUDENTS, CURRICULAR ADAPTATIONS, AND BEST PRACTICES IN SUPPORTING HIGH-ABILITY STUDENTS WITHIN DIVERSE LEARNING ENVIRONMENTS. THE CONSULTING ENGAGEMENTS ENHANCED THE CAPACITY OF EDUCATORS TO IDENTIFY, NURTURE, AND APPROPRIATELY CHALLENGE GIFTED STUDENTS, RESULTING IN IMPROVED INSTRUCTIONAL APPROACHES AND HEIGHTENED AWARENESS OF THE UNIQUE NEEDS OF THIS POPULATION. INCOME EARNED FROM THESE ACTIVITIES DIRECTLY SUPPORTED MAGES ONGOING MISSION BY EXTENDING THE ORGANIZATIONS REACH INTO CLASSROOMS AND PROFESSIONAL COMMUNITIES, STRENGTHENING ADVOCACY EFFORTS, AND INCREASING ACCESS TO HIGH-QUALITY GIFTED EDUCATION RESOURCES.

4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ 1,250 )
4e	Total program service expenses48,760

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........

1a	Federated campaigns..		1a
b	Membership dues..		1b
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e	3,250

f	All other contributions, gifts, grants, and similar amounts not included above		1f	619

g	Noncash contributions included in lines 1a - 1f:$		1g

h Total. Add lines 1a-1f.......		3,869

1	Briefly describe the organization’s mission or most significant activities: THE MASSACHUSETTS ASSOCIATION FOR GIFTED EDUCATION (MAGE) ADVOCATES FOR EQUITABLE ACCESS TO APPROPRIATE EDUCATION FOR GIFTED AND HIGH-POTENTIAL LEARNERS ACROSS THE COMMONWEALTH. WE BRING TOGETHER PARENTS, EDUCATORS, AND POLICYMAKERS TO EXPAND UNDERSTANDING OF GIFTEDNESS, PROMOTE BEST PRACTICES IN IDENTIFICATION AND INSTRUCTION, AND ENSURE THAT EVERY GIFTED CHILD REGARDLESS OF BACKGROUNDHAS THE OPPORTUNITY TO LEARN, GROW, AND THRIVE.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	12
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	12
5	Total number of individuals employed in calendar year 2024 (Part V, line 2a) ......	5	0
6	Total number of volunteers (estimate if necessary) .............	6	15
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization

		Business Code
2a	MEMBERSHIP DUES		18,470	18,470
b	PROGRAM SERVICE FEES		17,316	17,316
c	CONSULTING SERVICES		1,250	1,250
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		37,036

3 Investment income (including dividends, interest, and othersimilar amounts) ......			1,275			1,275
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
			(i) Real	(ii) Personal
6a	Gross rents	6a
b	Less: rental expenses	6b
c	Rental income or (loss)	6c
d	Net rental income or (loss).......
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a
b	Less: cost or other basis and sales expenses	7b
c	Gain or (loss)	7c
d	Net gain or (loss).........
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..

Business Code
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......
12	Total revenue. See instructions.....			42,180	37,036		1,275

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....	20,000	20,000
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......
10	Payroll taxes ...........
11	Fees for services (non-employees):
a	Management ......
b	Legal .........
c	Accounting ...........
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)
12	Advertising and promotion ....
13	Office expenses .......	327	320	7
14	Information technology ......	1,434	717	717
15	Royalties ..
16	Occupancy ...........
17	Travel ............	178		178
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	22,115	22,115
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..
23	Insurance ...	1,945	1,945
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	MERCHANT SERVICE FEES	1,865	1,865
b	ASSOCIATION AND MEMBERSHI	1,798	1,798
c	GIFTS	254		254
d	MA FORM PC	175		175
e	All other expenses	192		192
25	Total functional expenses. Add lines 1 through 24e	50,283	48,760	1,523	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........		89,884	1	7,631
2	Savings and temporary cash investments .........			2	74,150
3	Pledges and grants receivable, net ......			3
4	Accounts receivable, net .............			4
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
				5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
				6
7	Notes and loans receivable, net ...........			7
8	Inventories for sale or use ............			8
9	Prepaid expenses and deferred charges ......			9
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a
b	Less: accumulated depreciation	10b		10c
11	Investments—publicly traded securities .			11
12	Investments—other securities. See Part IV, line 11 .....			12
13	Investments—program-related. See Part IV, line 11 ..			13
14	Intangible assets ...............			14
15	Other assets. See Part IV, line 11 ...........			15
16	Total assets. Add lines 1 through 15 (must equal line 33)...		89,884	16	81,781

17	Accounts payable and accrued expenses .....		17
18	Grants payable ...		18
19	Deferred revenue .........		19
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D		25
26	Total liabilities. Add lines 17 through 25..	0	26	0

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	89,884	27	81,781
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	89,884	32	81,781
33	Total liabilities and net assets/fund balances ........	89,884	33	81,781