Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
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Total |
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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.") .. | 1,162,767 | 824,471 | 889,219 | 905,739 | 1,409,933 | 5,192,129 |
| 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 | 1,162,767 | 824,471 | 889,219 | 905,739 | 1,409,933 | 5,192,129 |
| 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) .. | 9,608 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 5,182,521 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 1,162,767 | 824,471 | 889,219 | 905,739 | 1,409,933 | 5,192,129 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 2,327 | 10,286 | 2,497 | 3,793 | 5,114 | 24,017 |
| 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.).. | 1,500 | 12,039 | 14,831 | 12,010 | 13,061 | 53,441 |
| 11 | Total support. Add lines 7 through 10 | 5,269,587 | |||||
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.") . | ||||||
| 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 | ||||||
| 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 | ||||||
| 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.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 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.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 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) |
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| 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): |
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| 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 | ||||
| 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. |
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| 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) |
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| 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. |
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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. |
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7 Excess distributions carryover to 2025. Add lines 3j and 4c. |
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| 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..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
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| FORM 990, PART VI, SECTION A, LINE 4 | DURING FY2025, THE ORGANIZATION APPROVED CHANGES AND REVISIONS TO ITS BY-LAWS. THESE WERE APPROVED BY MPHA MEMBERSHIP AT THE ANNUAL MEETING. SIGNIFICANT CHANGES TO THE ORGANIZATIONAL BY-LAWS WERE BASED ON THREE PRIMARY GOALS: 1) TO REFLECT THE RECENT CHANGES TO OUR VISION, MISSION, AND NAME; 2) CLARIFY THE ROLE OF MEMBERSHIP; AND 3) ALIGN WITH BEST PRACTICE STANDARDS OF NON-PROFIT ORGANIZATIONS. THROUGHOUT THE BY-LAWS, THE ORGANIZATION CHANGED THE ORGANIZATIONAL REFERENCE FROM "ASSOCIATION" TO "MPHA". THE ARTICLES REVISED IN THE BY-LAWS WITH SIGNIFICANT CHANGES ARE DISCUSSED BELOW. ARTICLE I: GENERAL PROVISIONS - INCORPORATING RECENT NAME CHANGE: ON SEPTEMBER 25, 2024 MPHA ANNOUNCED THAT WE HAD CHANGED OUR NAME TO THE MASSACHUSETTS HEALTH ALLIANCE. THE BOARD HAS DETERMINED THAT RATHER THAN A LEGAL NAME CHANGE, THIS CHANGE WAS AFFECTED BY A "DOING BUSINESS AS" DESIGNATION. WE RETAINED OUR HISTORY AND 1879 CHARTER BY MAINTAINING OUR LEGAL NAME AS THE MASSACHUSETTS PUBLIC HEALTH ASSOCIATION. - ARTICLES OF ORGANIZATION: THE 1879 CHARTER SERVES AS MPHA'S ARTICLES OF ORGANIZATION ARTICLE II: OFFICES - THIS ARTICLE WAS ADDED TO THE BY-LAWS BASED ON BEST PRACTICE. ARTICLE III: MEMBERSHIP - THIS ARTICLE WAS SIGNIFICANTLY CHANGED TO PROVIDE GREATER TRANSPARENCY ON THE TYPES OF MEMBERSHIP (BOTH INDIVIDUAL AND ORGANIZATIONAL), THE BENEFITS OF MEMBERSHIP, AND THE ROLE OF MEMBERS IN THE GOVERNANCE STRUCTURE OF THE ORGANIZATION, AS WELL AS THE PROCESS OF BECOMING A MEMBER. NOTES ON SUBSTANTIVE CHANGES: -- THERE IS A NEW CLAUSE THAT CLARIFIES THAT THE BOARD HAS THE AUTHORITY TO DETERMINE THAT AN ORGANIZATION OR INDIVIDUAL IS INAPPROPRIATE FOR MEMBERSHIP, IF, FOR EXAMPLE, THEY ARE AN ORGANIZATION WHOSE MISSION IS COUNTER TO MPHA'S (E.G. TOBACCO COMPANIES, GUN MANUFACTURERS, ETC.) -- THE RIGHTS OF MEMBERS TO VOTE ON NEW BOARD MEMBERS, BOARD OFFICERS, AND THE BY-LAWS ARE SPELLED OUT. A CLARIFICATION HAS BEEN INCLUDED THAT MEMBERSHIP IN MPHA DOES NOT ESTABLISH A ROLE IN DEVELOPING THE ALLIANCE'S PRIORITIES. -- MEETING PRACTICES HAVE BEEN UPDATED TO REFLECT THE REALITY OF ELECTRONIC COMMUNICATION AND VIRTUAL MEETING SETTINGS. -- VOTING: CLARIFICATION THAT ORGANIZATIONAL MEMBERS HAVE ONE VOTE HAS BEEN ADDED. ARTICLE IV: BOARD OF DIRECTORS - DUTIES AND POWERS OF THE BOARD NOW APPEAR FIRST IN THIS ARTICLE. - TERMS OF OFFICE: LANGUAGE HAS BEEN ADDED, THAT ALIGNS WITH CURRENT PRACTICE, ON THE ABILITY TO EXTEND THE SERVICE OF AN EXISTING BOARD MEMBER BASED ON ORGANIZATIONAL NEEDS. - MEETING PRACTICES HAVE BEEN UPDATED TO REFLECT THE REALITY OF ELECTRONIC COMMUNICATION AND VIRTUAL MEETING SETTINGS. ARTICLE V: OFFICERS - QUALIFICATIONS: THE TITLES OF ALL OFFICERS HAVE BEEN ADDED TO THIS SECTION. - THE DUTIES OF EACH OFFICER HAVE BEEN MOVED TO THE END OF THIS ARTICLE AND A NEW SECTION CREATED FOR THE DUTIES OF THE EXECUTIVE DIRECTOR. ARTICLE VI: COMMITTEES - SECTION 1 IS NEW LANGUAGE DESCRIBING THE PURPOSE OF COMMITTEES AND NAMING THE STANDING COMMITTEES: (EXECUTIVE COMMITTEE, NOMINATING COMMITTEE, AUDIT & FINANCE COMMITTEE, DEVELOPMENT COMMITTEE, GOVERNANCE COMMITTEE, AND RACIAL EQUITY & HEALTH COMMITTEE). THE SPECIFIC ROLES/CHARTERS OF EACH COMMITTEE HAVE BEEN REMOVED FROM THE BY-LAWS (AS PER BEST PRACTICE) AND WILL BE INCLUDED IN A SEPARATE DOCUMENT. - A SECTION ON THE LIMITATION OF POWERS OF COMMITTEES HAS BEEN ADDED AND SECTIONS ON PROCEDURES, TERMS, MEETINGS AND QUORUM HAVE BEEN CLARIFIED. ARTICLE VIII: MPHA POLICY COUNCIL THIS ARTICLE HAS BEEN ENTIRELY REVISED. - ARTICLE VIII PREVIOUSLY REFERENCED MEMBER SECTIONS (ON THE MODEL OF APHA) WHICH MPHA HAS NOT HAD IN MANY YEARS AND DOES NOT HAVE THE CAPACITY TO CONDUCT. - THIS ARTICLE NOW FOCUSES ON THE MPHA POLICY COUNCIL AND LAYS OUT THE SPECIFICS OF ITS CRITICAL ROLE IN THE ORGANIZATION FOR ESTABLISHING OUR POLICY PRIORITIES. THE ARTICLE ALSO DESCRIBES THE POLICY COUNCIL'S MEMBERSHIP TO ENSURE REPRESENTATION FROM ALL REGIONS OF THE STATE AND FROM COMMUNITIES MOST IMPACTED BY HEALTH INEQUITIES. ARTICLE IX: AMERICAN PUBLIC HEALTH ASSOCIATION - A CLAUSE HAS BEEN INSERTED THAT REFERENCES A MEMORANDUM OF UNDERSTANDING BETWEEN APHA AND MPHA THAT MAINTAINS OUR AFFILIATION. - THE ELECTION OF THE AFFILIATE REPRESENTATIVE TO THE GOVERNING COUNCIL (ARGC) HAS BEEN CHANGED FROM ANNUAL TO EVERY OTHER YEAR, TO ALIGN WITH THE ELECTION OF BOARD OFFICERS, AND THE THREE-YEAR MAXIMUM SERVICE TERM HAS BEEN ELIMINATED. ARTICLE XIV: ANTI-DISCRIMINATION STATEMENT LANGUAGE HAS BEEN ADDED TO CLARIFY PROTECTED CLASSES COVERED BY OUR POLICY. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE 990 IS REVIEWED BY THE AUDIT & FINANCE COMMITTEE (WHICH INCLUDES THE BOARD TREASURER) AND IS PRESENTED TO THE BOARD OF DIRECTORS FOR OVERALL APPROVAL. |
| FORM 990, PART VI, SECTION B, LINE 12C | MPHA HAS A BOARD APPROVED CONFLICT OF INTEREST POLICY THAT APPLIES TO ALL BOARD MEMBERS AND KEY STAFF (EXECUTIVE DIRECTOR AND DEPUTY DIRECTOR). THE POLICY COVERS RELATED PARTY TRANSACTIONS INCLUDING THE SALE, EXCHANGE, OTHER TRANSFER OR LEASE OF PROPERTY; LOANS OF MONEY; MAKING AN INVESTMENT IN A RELATED PARTY; THE FURNISHING OF GOODS, SERVICES OR FACILITIES FOR COMPENSATION; PAYMENT OF WAGES, SALARY OR OTHER COMPENSATION TO A RELATED PARTY; THE TRANSFER OF INCOME OR ASSETS; THE MAINTENANCE OF A COMPENSATORY BANK BALANCE FOR THE BENEFIT OF A RELATED PARTY. EACH YEAR IN JANUARY/FEBRUARY, BOARD MEMBERS RECEIVE A COPY OF THE POLICY AND A QUESTIONNAIRE WHICH THEY MUST COMPLETE AND RETURN IN ORDER TO CONFIRM COMPLIANCE WITH THE POLICY. THE POLICY INCLUDES AN AFFIRMATION THAT THE BOARD MEMBER HAS RECEIVED THE POLICY AS WELL AS A CHECKLIST TO COMPLETE REGARDING POTENTIAL CONFLICTS. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE BOARD CONDUCTED A REVIEW OF THE EXECUTIVE DIRECTOR'S SALARY AS THE FY25 BUDGET WAS BEING BUILT AND VOTED UPON. THE BOARD DETERMINED AN INTENT TO INCREASE THE EXECUTIVE DIRECTOR'S SALARY TO ALIGN WITH INDUSTRY STANDARDS. HOWEVER, THIS WILL BE DELAYED UNTIL THE BUDGET COMES INTO BALANCE. THEREFORE, IN FY25 THE EXECUTIVE DIRECTOR'S SALARY REMAINED THE SAME. |
| FORM 990, PART VI, SECTION C, LINE 19 | MPHA MAKES ALL DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
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| Software Version: |