2024-05-15T20:45:57-05:00 2023-06-30 042442519 EDELSTEIN & COMPANY LLP 160 FEDERAL STREET 9TH FLOOR BOSTON MA 02110 990 2022-07-01 611659704 MASS DESIGN GROUP LTD MASS 8572335788 1 CHANDLER STREET FLOOR 1 BOSTON MA 02116 ALAN RICKS TREASURER/CO-EXECUTIVE DIRECTOR 8572335788 2024-05-15 1 ALAN RICKS 999009999 0 EUGENE BORGONZI P01269879 6172276161 2024-05-15 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ALAN RICKS 1 CHANDLER STREET FLOOR 1 BOSTON MA 02116 24767912 0 X WWW.MASSDESIGNGROUP.ORG X 2010 DC OUR MISSION IS TO RESEARCH, BUILD & ADVOCATE FOR ARCHITECTURE THAT PROMOTES JUSTICE & HUMAN DIGNITY. 8 7 136 10 0 0 14003646 8101041 31900389 16541950 -38183 48306 0 23213 45865852 24714510 0 0 0 0 15987571 15235829 0 0 2107216 25027636 11444973 41015207 26680802 4850645 -1966292 18658429 23422843 7447720 13027949 11210709 10394894 MASS DESIGN GROUP SEEKS TO DESIGN, CONSTRUCT, AND ADVOCATE FOR BUILDINGS AND ENVIRONMENTS THAT IMPROVE LIVES IN UNDERSERVED AND IMPROVED REGIONS IN THE WORLD. 0 0 16400192 0 16565163 HIGH IMPACT DESIGN: MASS DESIGN GROUP DESIGNS INNOVATIVE BUILDINGS THAT IMPROVE PEOPLE'S LIVES IN MEASURABLE WAYS. WE CREATE ENVIRONMENTS THAT PROMOTE HEALTH AND DIGNITY. WE DO THIS THROUGH ARCHITECTURE, LANDSCAPE DESIGN, FURNITURE DESIGN, ENGINEERING, PLANNING, RESEARCH, CONSTRUCTION, FILM AND COMMUNITY ENGAGEMENT. FROM A CLIMATE PERSPECTIVE, OUR PROJECTS MOVE BEYOND CONSIDERATION OF ENERGY USE AND EFFICIENCY, TO HOLISTICALLY DESIGN THE PROJECT ECOSYSTEM, INCLUDING AN ENTIRE SUPPLY CHAIN THAT IS SUSTAINABLE, RESILIENT AND REGENERATIVE. 16400192 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 1 60 0 136 1 0 1 RW 0 0 0 0 0 0 0 0 0 0 X 8 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA NY X ALAN A RICKS 8572335788 1 CHANDLER STREET FLOOR 1 BOSTON MA 02116 MICHAEL MURPHY JR PRESIDENT EXECUTIVE DIRECTOR (THRU 10/8/22) 40.00 0.00 X X 359717 0 0 ALAN RICKS TREASURER/CO-EXECUTIVE DIRECTOR 40.00 0.00 X X 220000 0 0 DIANA RAMIREZ-JASSO DIRECTOR 1.00 0.00 X 0 0 0 DON KIMELMAN DIRECTOR 1.00 0.00 X 0 0 0 MARC NORMAN DIRECTOR 1.00 0.00 X 0 0 0 KAREN CONWAY DIRECTOR 1.00 0.00 X 0 0 0 JAY WICKERSHAM DIRECTOR 1.00 0.00 X 0 0 0 NEIL MAHAPATRA CHAIR/DIRECTOR 1.00 0.00 X X 0 0 0 JEAN SHIA DIRECTOR 1.00 0.00 X 0 0 0 PARDIS SABETI DIRECTOR (THRU 6/21/23) 1.00 0.00 X 0 0 0 PAUL NAKAZAWA DIRECTOR (THRU 6/21/23) 1.00 0.00 X 0 0 0 MATTHEW SMITH SECRETARY 40.00 0.00 X 159170 0 6877 ADRIENNE ELLMAN ASST. SECRETARY 1.00 0.00 X 0 0 0 PATRICIA GRUITS HORAN CO-EXECUTIVE DIRECTOR 40.00 0.00 X 181464 0 0 KELLY ROBERTSON CFO (HIRED 1/30/23) 32.00 0.00 X 0 0 0 ADAM SALTZMAN PRINCIPAL & MASS BUILD DIRECTOR 40.00 0.00 X 150646 0 4305 JULIET L RHOAD SENIOR DIRECTOR (THRU 3/31/23) 40.00 0.00 X 156878 0 0 LUIS P TORREBIARTE SENIOR DIRECTOR 40.00 0.00 X 156878 0 9388 DAVID SALADIK SENIOR PRINCIPAL 40.00 0.00 X 171464 0 6877 SIERRA BAINBRIDGE SENIOR PRINCIPAL 40.00 0.00 X 171464 0 7191 1727681 0 34638 17 0 1 0 LACROIX COMMUNICATIONS 10250 MENDOTA DRIVE SOUTH LYON MI 48178 PUBLIC RELATIONS SERVICES 171787 1 8101041 2922405 8101041 FEE INCOME 541300 16541950 16541950 16541950 837 837 100871 53402 47469 47469 47469 OTHER INCOME 900099 23213 23213 23213 24714510 16565163 0 48306 X 999777 669850 229949 99978 12014393 8071573 2748025 1194795 332210 222581 76407 33222 1114324 746597 256295 111432 775125 519334 178279 77512 103418 36196 67222 588308 207509 380799 5558429 4286898 1222407 49124 160411 20853 99455 40103 478535 115135 281793 81607 546760 72252 338155 136353 1036401 414560 621841 730139 257790 349148 123201 913269 913269 212605 27639 131815 53151 DIRECT PROJECT COSTS 672693 672693 MISCELLANEOUS 159089 20542 99043 39504 BANK & WIRE FEES 132917 15611 87284 30022 TRAINING 51577 7590 31347 12640 100422 14989 60861 24572 26680802 16400192 8173394 2107216 2913435 830921 431389 232142 6333947 5404893 4344922 4794703 267532 358393 5064151 1090611 4349958 3973540 2756826 17246 5071425 18658429 23422843 3468461 4430472 1158954 205212 1400000 1529499 1420305 6862766 7447720 13027949 X 3861760 4049999 7348949 6344895 11210709 10394894 18658429 23422843 X -1966292 945205 205272 X X 0 1 X 1 0 X 2698503 3362391 4389173 14358646 8101041 32909754 2698503 3362391 4389173 14358646 8101041 32909754 9029617 23880137 0 0 203 182 837 1222 23213 23213 32934189 93393820 0.72510 0.87790 X SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS: DESCRIPTION: PROGRAM SUPPORT DATE: 06/30/19 AMOUNT: 28145656. DESCRIPTION: PROGRAM SUPPORT DATE: 06/30/20 AMOUNT: 4000000. FORM 990, SCHEDULE A PART II SECTION A LINE 1 THE AMOUNT IN COLUMN (D) (2021 TAX YEAR) HAS CHANGED FROM THE FISCAL YEAR JUNE 30, 2022 (2021 TAX YEAR) FORM 990 THAT WAS FILED AS PART OF THE PRIOR PERIOD ADJUSTMENT REPORTED FORM 990, PART XI ON THIS YEAR'S INFORMATION RETURN. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3389094 172918 3216176 1446426 751450 694976 228631 166243 62388 3973540 SECURITY DEPOSIT 23292 OPERATING LEASE RIGHT-OF-USE ASSETS, NET 5048133 5071425 LEASE LIABILITIES 6862766 6862766 X PART X, LINE 2: THE ORGANIZATION RECOGNIZES THE FINANCIAL STATEMENT EFFECTS OF A TAX POSITION TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAT NOT THAT THE POSITION WILL NOT BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY. THE ORGANIZATION DOES NOT BELIEVE IT HAS TAKEN ANY MATERIAL UNCERTAIN TAX POSITIONS, AND ACCORDINGLY IT HAS NOT RECORDED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. MASS DESIGN GROUP, LTD. HAS FILED FOR AND RECEIVED INCOME TAX EXEMPTIONS IN THE JURISDICTIONS WHERE IT IS REQUIRED TO DO SO. ADDITIONALLY, MASS DESIGN GROUP, LTD. HAS FILED IRS FORM 990 INFORMATION RETURNS, AS REQUIRED, AND ALL OTHER APPLICABLE RETURNS IN JURISDICTIONS WHERE SO REQUIRED FOR THE YEARS ENDED JUNE 30, 2023 AND 2022. THERE WERE NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE CONSOLIDATED STATEMENTS OF ACTIVITIES AND CHANGES IN NET ASSETS. NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 3 PROGRAM SERVICES DESIGN 92396 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, 1 105 PROGRAM SERVICES DESIGN & CONSTRUCTION 6511097 EUROPE (INCLUDING ICELAND & GREENLAND) 0 4 PROGRAM SERVICES DESIGN 428614 1 112 0 0 1 112 7032107 0 7032107 0 0 0 0 0 0 PART I, LINE 3: ACCRUAL METHOD OF ACCOUNTING IS USED TO ACCOUNT FOR EXPENDITURES. PART III ACCOUNTING METHOD: X 1 1 X X X 1 0 0 0 0 0 0 0 0 MICHAEL MURPHY JR PRESIDENT EXECUTIVE DIRECTOR (THRU 10/8/22) 179366 0 0 0 180351 0 0 0 0 0 359717 0 0 0 ALAN RICKS TREASURER/CO-EXECUTIVE DIRECTOR 220000 0 0 0 0 0 0 0 0 0 220000 0 0 0 PATRICIA GRUITS HORAN CO-EXECUTIVE DIRECTOR 170000 0 11464 0 0 0 0 0 0 0 181464 0 0 0 SIERRA BAINBRIDGE SENIOR PRINCIPAL 160000 0 11464 0 0 0 0 0 7191 0 178655 0 0 0 DAVID SALADIK SENIOR PRINCIPAL 160000 0 11464 0 0 0 0 0 6877 0 178341 0 0 0 LUIS P TORREBIARTE SENIOR DIRECTOR 150000 0 6878 0 0 0 0 0 9388 0 166266 0 0 0 MATTHEW SMITH SECRETARY 138462 0 9170 0 11538 0 0 0 6877 0 166047 0 0 0 JULIET L RHOAD SENIOR DIRECTOR (THRU 3/31/23) 150000 0 6878 0 0 0 0 0 0 0 156878 0 0 0 ADAM SALTZMAN PRINCIPAL & MASS BUILD DIRECTOR 130000 0 6878 0 13768 0 0 0 4305 0 154951 0 0 0 PART I, LINE 1A TRAVEL IS PROVIDED FOR BUSINESS PURPOSES ASSOCIATED WITH THE ORGANIZATION'S FOREIGN BRANCHES IN RWANDA. PART I, LINE 4A DURING THE FISCAL YEAR ENDED JUNE 30, 2023, MICHAEL MURPHY JR., WHO SERVED AS THE ORGANIZATION'S PRESIDENT & EXECUTIVE DIRECTOR THROUGH 10/8/22, RECEIVED SEVERANCE PAYMENTS TOTALING $149,167. THE TERMS OF THE AGREEMENT WERE 2 PAYMENTS TOTALING 22 MONTHS OF SALARY AND WAS BASED SOLELY ON TERMINATION OF EMPLOYMENT. MODEL OF ARCHITECTURE SERVING SOCIETY LLC ENTITY OWNED 100% BY OFFICER ALAN RICKS 2100822 FEE INCOME & REIMBURSABLE EXPENSES PAID TO MASS DESIGN GROUP FOR ARCHITECTURAL SERVICES 0 FORM 990, SCHEDULE L PART IV MODEL OF ARCHITECTURE SERVING SOCIETY LLC WAS CREATED BASED ON REQUIREMENTS IN VARIOUS STATES RELATIVE TO THE RULES AROUND MAJORITY OWNERS OF ENTITIES PERFORMING CERTAIN WORK BE ARCHITECTS LICENSED IN THOSE STATES. X SOFTWARE LICENSES 599 2922405 RETAIL VALUE 0 0 0 PART I, COLUMN (B): ONE DONOR DONATED 599 LICENSES TO ACCESS ITS SOFTWARE. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT COPY OF THE FORM 990 IS REVIEWED BY THE TREASURER AND ANY QUESTIONS AND/OR COMMENTS ARE DISCUSSED WITH THE TAX PREPARER PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY DURING THE ANNUAL MEETING OF THE BOARD OF DIRECTORS. NEW DIRECTORS HAVE TO SIGN THE POLICIES AND EXISTING DIRECTORS HAVE TO STATE ANY NEW CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION LEVELS FOR MASS DESIGN'S EXECUTIVE DIRECTORS ARE DEVELOPED BY AN IMPARTIAL COMPENSATION COMMITTEE ON THE BOARD OF DIRECTORS AND VOTED ON BY NON-COMPENSATED BOARD MEMBERS DURING AN ANNUAL BUDGET MEETING. COMPENSATION LEVELS FOR OTHER OFFICERS AND KEY EMPLOYEES ARE DEVELOPED THROUGH A RIGOROUS METHODOLOGY, WHICH IS IN PART BASED UPON DATA REGARDING COMPENSATION RECEIVED BY SIMILARLY SITUATED PROFESSIONALS IN SIMILARLY SIZED ORGANIZATIONS. IN THE CASE OF COMPENSATION, RELEVANT INFORMATION INCLUDES, BUT IS NOT LIMITED TO, COMPENSATION LEVELS PAID BY SIMILARLY SITUATED ORGANIZATIONS, BOTH TAXABLE AND TAX-EXEMPT, FOR FUNCTIONALLY COMPARABLE POSITIONS; THE AVAILABILITY OF SIMILAR SERVICES IN THE GEOGRAPHIC AREA OF THE APPLICABLE TAX-EXEMPT ORGANIZATION; CURRENT COMPENSATION SURVEYS COMPILED BY INDEPENDENT FIRMS AND ACTUAL WRITTEN OFFERS FROM SIMILAR INSTITUTIONS COMPETING FOR THE SERVICES OF THE DISQUALIFIED PERSON. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST FORM 990, PART IX, LINE 11G PAYROLL PROCESSING: PROGRAM SERVICE EXPENSES 9,681. MANAGEMENT AND GENERAL EXPENSES 46,170. FUNDRAISING EXPENSES 18,617. TOTAL EXPENSES 74,468. CONTRACTORS: PROGRAM SERVICE EXPENSES 344,862. MANAGEMENT AND GENERAL EXPENSES 1,176,237. FUNDRAISING EXPENSES 30,507. TOTAL EXPENSES 1,551,606. SUBCONTRACTORS: PROGRAM SERVICE EXPENSES 3,932,355. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,932,355. FORM 990, PART XI, LINE 9: BAD DEBT -170,586. FOREIGN CURRENCY GAIN (LOSS) 375,858. FORM 990, PART XII, LINE 2C THE COMMITTEE'S OVERSIGHT PROCESS AND SELECTION PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. MASS DESIGN STUDIO LLC KIGALI HEIGHTS KG 7 AVE KIGALI RW 20093 834037809 FOREIGN OPS DE 2829307 1727207 MASS DESIGN GROUP LTD AFRICAN DESIGN CENTRE LLC KIGALI HEIGHTS KG 7 AVE KIGALI RW 20093 106470175 N/A - INACTIVE DURING FY23 DE 0 0 MASS DESIGN GROUP LTD MASS BUILD LLC KIGALI HEIGHTS KG 7 AVE KIGALI RW 20093 834715668 FOREIGN OPS DE 6155796 289301 MASS DESIGN GROUP LTD MASS COMMUNITY DEVELOPMENT VENTURES LLC 1 CHANDLER STREET FLOOR 1 BOSTON MA 02116 832639562 N/A - INACTIVE DURING FY23 DE 0 0 MASS DESIGN GROUP LTD