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    <ReturnTs>2026-05-06T16:06:40-05:00</ReturnTs>
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        <BusinessNameLine1Txt>CITRIN COOPERMAN ADVISORS LLC</BusinessNameLine1Txt>
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      <PreparerPersonNm>AMANDA ADAMS</PreparerPersonNm>
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      <PrimaryExemptPurposeTxt>TO ASSIST MASSACHUSETTS LOCALS IN PROVIDING FOR FAMILIES THAT HAVE BEEN STRUCK WITH A CATASTROPHIC EVENT SUCH AS A FIRE OR AN ILLNESS.</PrimaryExemptPurposeTxt>
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        <PersonNm>MIKE FADEL</PersonNm>
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        <PersonNm>MAX PAGE</PersonNm>
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      <FactsAndCircumstancesTestTxt>1. MASSACHUSETTS CHILD'S PUBLIC SUPPORT PERCENTAGE IS AT LEAST 10%.2. MASS CHILD MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC. MASS CHILD'S BOARD MEMBERS, AS PART OF THEIR CHARGE, PROMOTE THE PROGRAM AND SEEK DONATIONS, PARTICULARLY WITHIN THE EDUCATION COMMUNITY. MASS CHILD SEEKS DONATIONS FROM MEMBERS OF THE MASSACHUSETTS TEACHERS ASSOCIATION ("MTA") A RELATED ORGANIZATION, STAFF WORKING FOR THE MTA, COMMUNITY FOUNDATIONS, AND BUSINESSES. MTA MEMBERS CONTRIBUTE AS INDIVIDUALS AND HAVE ARRANGED OTHER TYPES OF GIVING, SUCH AS "IN MEMORIAL" DONATIONS AND RECOGNITION DONATIONS. DELEGATES ATTENDING MTA'S ANNUAL MEETING HAVE VOTED TO INCLUDE A DONATION TO MASS CHILD AS PART OF THE UNION'S ANNUAL BUDGET. ALSO AT THE MTA ANNUAL MEETING, MEMBERS OF THE MASSACHUSETTS CHILD BOARD OF DIRECTORS STAFF A TABLE WHERE COMMEMORATIVE PINS ARE GIVEN TO THOSE WHO DONATE A MINIMUM OF $20 AND "50/50 GIVEAWAY" TICKETS ARE GIVEN IN EXCHANGE FOR DONATIONS. BLUE CROSS BLUE SHIELD OF MASSACHUSETTS DONATED $100,000 TO MASS CHILD TO HELP STUDENTS OVERCOME THE CHALLENGES OF REMOTE LEARNING DURING THE PANDEMIC. 3. AT 14.52%, MASS CHILD'S PUBLIC SUPPORT PERCENTAGE FOR 2024 IS ABOVE THE MINIMUM REQUIREMENT OF 10%. ONGOING SUPPORT FROM RELATED ORGANIZATIONS MTA AND MTA BENEFITS HAS MADE IT CHALLENGING TO KEEP THE PUBLIC SUPPORT PERCENTAGE ABOVE 33 1/3% BUT THE SUPPORT FROM THOSE ORGANIZATIONS IS NECESSARY FOR MASS CHILD TO BE ABLE TO CONTINUE ITS PROGRAMS.4. MASS CHILD HAS A GOVERNING BODY WHICH REPRESENTS THE BROAD INTERESTS OF THE PUBLIC. THE BOARD OF DIRECTORS IS COMPOSED OF PREK-12 EDUCATORS WHO ARE MEMBERS OF THE MASSACHUSETTS TEACHERS ASSOCIATION. BOARD MEMBERS ARE CLASSROOM TEACHERS, SCHOOL NURSES, COUNSELORS, EDUCATION SUPPORT PROFESSIONALS AND RETIRED EDUCATORS, ALL DRAWN FROM SCHOOL DISTRICTS FROM AROUND THE STATE. 5. MASS CHILD'S PROGRAMS PROVIDE GREAT BENEFIT TO THE PUBLIC. MASS CHILD WAS CREATED TO BENEFIT PUBLIC SCHOOL STUDENTS EXPERIENCING FINANCIAL NEED AND HARDSHIP. MASS CHILD PROVIDES SUPPORT TO ALLOW CLASSROOM TEACHERS AND OTHER SCHOOL STAFF TO PROVIDE CHILDREN WITH APPROPRIATE CLOTHING, SCHOOL SUPPLIES AND OTHER ITEMS THAT ARE NOT PROVIDED BY SCHOOL DISTRICTS YET ARE CRUCIAL TO SUPPORTING A STUDENT'S ACADEMIC SUCCESS AND SOCIAL-EMOTIONAL GROWTH. MASS CHILD REIMBURSES PUBLIC SCHOOL EDUCATORS WHO PURCHASE QUALIFYING ITEMS FOR STUDENTS IN NEED. EACH SCHOOL YEAR, EDUCATORS FROM ACROSS MASSACHUSETTS BUY WINTER CLOTHING, SHOES, BOOTS, MITTENS, HATS, BACKPACKS AND OTHER ITEMS FOR CHILDREN WHO WOULD OTHERWISE GO WITHOUT. SCHOOL COUNSELORS AND NURSES PLAY AN IMPORTANT ROLE IN IDENTIFYING THE NEEDS OF STUDENTS, ESPECIALLY THOSE MOVING TO MASSACHUSETTS FROM WARMER CLIMATES AND ARRIVE UNPREPARED FOR NEW ENGLAND WINTERS. MASS CHILD HAS A STANDARD GRANT THAT REIMBURSES A MINIMUM OF $1,000 TO LOCAL ASSOCIATIONS; A WELLNESS GRANT THAT REIMBURSES AN ADDITIONAL $1,000 TO LOCAL ASSOCIATIONS TO ADDRESS THE HEALTH AND WELLNESS NEEDS OF STUDENTS AND HAS COVERED EXERCISE AND SPORTS EQUIPMENT AND HELPED STUDENTS JOIN GYMS AND OTHER WELLNESS PROGRAMS; A READING GRANT THAT OFFERS LOCAL ASSOCIATIONS $500 TO BUY BOOKS FOR STUDENTS; AN EXTRACURRICULAR GRANT THAT ALLOWS MASS CHILD TO PROVIDE REIMBURSEMENT OF UP TO $100 TO LOCAL ASSOCIATIONS TO HELP STUDENTS COVER COSTS ASSOCIATED WITH ADMISSION AND TRANSPORTATION FEES FOR FIELD TRIPS. MASS CHILD ALSO SUPPORTS EDUCATORS WHO RESPOND TO FAMILIES IN CRISIS. ON SEVERAL OCCASIONS EDUCATORS MOBILIZED QUICKLY TO BUY CLOTHING AND OTHER ITEMS FOR FAMILIES DISPLACED BY FIRES AND OTHER DISASTERS. THE MONEY PROVIDED TO LOCAL UNIONS AFFILIATED WITH THE MTA ASSISTS HUNDREDS OF STUDENTS EACH YEAR IN PUBLIC PREK-12 SCHOOLS. OVER THE PAST FIVE YEARS, MASS CHILD HAS DISPERSED APPROXIMATELY $60,000 ANNUALLY TO ROUGHLY 90 DIFFERENT LOCAL ASSOCIATIONS THAT MADE PURCHASES FOR INDIVIDUAL STUDENTS. STUDENTS BENEFITING FROM MASS CHILD-FUNDED PURCHASES ATTEND SCHOOLS IN DISTRICTS ACROSS MASSACHUSETTS. THE PROGRAM HAS BEEN INSTRUCTIVE TO ALL EDUCATORS AS EVEN SO-CALLED "WEALTHY COMMUNITIES" HAVE MANY FAMILIES WHO ARE FINANCIALLY STRUGGLING AND HAVE CHILDREN IN NEED OF BASIC ITEMS SUCH AS WARM, APPROPRIATELY FITTING CLOTHING, SHOES AND EYEGLASSES.</FactsAndCircumstancesTestTxt>
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        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: INTEREST INCOME. AMOUNT: 2.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: EMERGENCY ASSISTANCE. GRANTEE NAME: ACTON-BOXBOROUGH EDUCATION ASSOCIATION. GRANTEE ADDRESS: 201 GLINIEWICZ WAY ABINGTON, MA 02351-2095. AMOUNT GIVEN: 1,077.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: EMERGENCY ASSISTANCE. GRANTEE NAME: AGAWAM EDUCATION ASSOCIATION. GRANTEE ADDRESS: 185 RAILROAD STREET BELCHERTOWN, MA 01007-9326. AMOUNT GIVEN: 894.</ExplanationTxt>
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        <ExplanationTxt>ACTIVITY CLASSIFICATION: EMERGENCY ASSISTANCE. GRANTEE NAME: AMHERST-PELHAM ADMINISTRATORS ASSOCIATION. GRANTEE ADDRESS: 190 MIDDLE STREET AMHERST, MA 01002-3012. AMOUNT GIVEN: 1,640.</ExplanationTxt>
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        <ExplanationTxt>ACTIVITY CLASSIFICATION: EMERGENCY ASSISTANCE. GRANTEE NAME: ARLINGTON EDUCATION ASSOCIATION. GRANTEE ADDRESS: 45 MERRIMAC STREET, APARTMENT 5 WOBURN, MA 01801-1622. AMOUNT GIVEN: 450.</ExplanationTxt>
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        <ExplanationTxt>ACTIVITY CLASSIFICATION: EMERGENCY ASSISTANCE. GRANTEE NAME: BELCHERTOWN EDUCATION ASSOCIATION. GRANTEE ADDRESS: 735 FRANKLIN STREET BELCHERTOWN, MA 01007-9203. AMOUNT GIVEN: 14.</ExplanationTxt>
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        <ExplanationTxt>ACTIVITY CLASSIFICATION: EMERGENCY ASSISTANCE. GRANTEE NAME: BLACKSTONE MILLVILLE REG SCHOOL DISTRICT GRANTEE NAME: BLACKSTONE MILLVILLE REG SCHOOL DISTRICT. GRANTEE ADDRESS: 57 PROSPECT STREET FRANKLIN, MA 02038-3433. AMOUNT GIVEN: 1,762.</ExplanationTxt>
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        <ExplanationTxt>ACTIVITY CLASSIFICATION: EMERGENCY ASSISTANCE. GRANTEE NAME: CENTRAL BERKSHIRE REG SCHOOL TA. GRANTEE ADDRESS: 42 MEADOW DRIVE DALTON, MA 01226-1703. AMOUNT GIVEN: 70.</ExplanationTxt>
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        <ExplanationTxt>ACTIVITY CLASSIFICATION: EMERGENCY ASSISTANCE. GRANTEE NAME: EDUCATION ASSOCIATION OF PLYMOUTH &amp; CARVER. GRANTEE ADDRESS: 225 WATER STREET, SUITE A100 PLYMOUTH, MA 02360-4060. AMOUNT GIVEN: 95.</ExplanationTxt>
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        <ExplanationTxt>ACTIVITY CLASSIFICATION: EMERGENCY ASSISTANCE. GRANTEE NAME: FRAMINGHAM TEACHERS ASSOCIATION. GRANTEE ADDRESS: 1253 WORCESTREETER ROAD FRAMINGHAM, MA 01701-5208. AMOUNT GIVEN: 736.</ExplanationTxt>
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        <ExplanationTxt>ACTIVITY CLASSIFICATION: EMERGENCY ASSISTANCE. GRANTEE NAME: FRANKLIN EDUCATION ASSOCIATION. GRANTEE ADDRESS: P.O. BOX 654 FRANKLIN, MA 02038-0654. AMOUNT GIVEN: 983.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: EMERGENCY ASSISTANCE. GRANTEE NAME: GRAFTON TEACHERS ASSOCIATION. GRANTEE ADDRESS: 40 BROWNS ROAD GRAFTON, MA 01519-1317. AMOUNT GIVEN: 2,478.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: EMERGENCY ASSISTANCE. GRANTEE NAME: GRANBY EDUCATORS ASSOCIATION. GRANTEE ADDRESS: 370 COMMONWEALTH AVENUE SPRINGFIELD, MA 01108-2761. AMOUNT GIVEN: 1,020.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: EMERGENCY ASSISTANCE. GRANTEE NAME: IPSWICH EDUCATORS ASSOCIATION. GRANTEE ADDRESS: 124 OCEAN AVENUE SALEM, MA 01970. AMOUNT GIVEN: 1,846.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: EMERGENCY ASSISTANCE. GRANTEE NAME: LEE EDUCATION ASSOCIATION. GRANTEE ADDRESS: 370 CHAPEL STREET LEE, MA 01238-9408. AMOUNT GIVEN: 2,597.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: EMERGENCY ASSISTANCE. GRANTEE NAME: LEXINGTON EDUC ASSOCIATION. GRANTEE ADDRESS: 14R WYMAN STREET MEDFORD, MA 02155-3402. AMOUNT GIVEN: 498.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: EMERGENCY ASSISTANCE. GRANTEE NAME: MALDEN EDUC ASSOCIATION. GRANTEE ADDRESS: 4 OXBOW DRIVE WILMINGTON, MA 01887-3474. AMOUNT GIVEN: 568.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: EMERGENCY ASSISTANCE. GRANTEE NAME: MAYNARD TEACHERS ASSOCIATION. GRANTEE ADDRESS: 327 GOLDSMITH STREET LITTLETON, MA 01460-1952. AMOUNT GIVEN: 1,108.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: EMERGENCY ASSISTANCE. GRANTEE NAME: MCCANN FACULTY ASSOCIATION. GRANTEE ADDRESS: 598 W CARPENTER HILL ROAD BENNINGTON, VT 05201-9270. AMOUNT GIVEN: 105.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: EMERGENCY ASSISTANCE. GRANTEE NAME: MONTACHUSETT REGIONAL TEACHERS. GRANTEE ADDRESS: 123 BEAN PORRIDGE HILL ROAD WESTMINSTER, MA 01473-1121. AMOUNT GIVEN: 2,590.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: EMERGENCY ASSISTANCE. GRANTEE NAME: NAHANT TEACHERS ASSOCIATION. GRANTEE ADDRESS: 1 COPPER BEECH LANE NAHANT, MA 01908-1309. AMOUNT GIVEN: 1,995.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: EMERGENCY ASSISTANCE. GRANTEE NAME: NEW BEDFORD EDUCATORS ASSOCIATION. GRANTEE ADDRESS: 363 BEDFORD STREET NEW BEDFORD, MA 02740-2259. AMOUNT GIVEN: 3,607.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: EMERGENCY ASSISTANCE. GRANTEE NAME: NEWTON TEACHERS ASSOCIATION. GRANTEE ADDRESS: 46 AUSTIN, SUITE 302 NEWTON, MA 02460-1862. AMOUNT GIVEN: 2,083.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: EMERGENCY ASSISTANCE. GRANTEE NAME: NORTHAMPTON ASSOCIATION OF SCHOOL EMPLOYEES. GRANTEE ADDRESS: 35 COMO DRIVE CHICOPEE, MA 01020-2005. AMOUNT GIVEN: 349.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: EMERGENCY ASSISTANCE. GRANTEE NAME: PATHFINDER EDUCATION ASSOCIATION. GRANTEE ADDRESS: 38 ATLANTIC STREET LUDLOW, MA 01056-1824. AMOUNT GIVEN: 2,107.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: EMERGENCY ASSISTANCE. GRANTEE NAME: QUAGBOAG EDUCATION ASSOCIATION. GRANTEE ADDRESS: # 1 168 EVERETT STREET SOUTHBRIDGE, MA 01550-2634. AMOUNT GIVEN: 312.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: EMERGENCY ASSISTANCE. GRANTEE NAME: RANDOLPH EDUCATION ASSOCIATION. GRANTEE ADDRESS: 23 PHYLLIS DRIVE RANDOLPH, MA 02368-2723. AMOUNT GIVEN: 875.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: EMERGENCY ASSISTANCE. GRANTEE NAME: REVERE TEACHERS ASSOCIATION. GRANTEE ADDRESS: APARTMENT 402 15 GUILD STREET ROXBURY, MA 02119-3767. AMOUNT GIVEN: 1,189.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: EMERGENCY ASSISTANCE. GRANTEE NAME: SPRINGFIELD EDUCATION ASSOCIATION. GRANTEE ADDRESS: 450 COTTAGE STREET, SUITE 5 SPRINGFIELD, MA 01104-3356. AMOUNT GIVEN: 1,294.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: EMERGENCY ASSISTANCE. GRANTEE NAME: STOUGHTON TEACHERS ASSOCIATION. GRANTEE ADDRESS: 287 YORK STREET STOUGHTON, MA 02072-1834. AMOUNT GIVEN: 503.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: EMERGENCY ASSISTANCE. GRANTEE NAME: SWAMPSCOTT EDUCATION ASSOCIATION. GRANTEE ADDRESS: 9 ORCHARD CIRCLE MARBLEHEAD, MA 01945-1818. AMOUNT GIVEN: 1,030.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: EMERGENCY ASSISTANCE. GRANTEE NAME: UNITED EDUCATORS OF PITTSFIELD. GRANTEE ADDRESS: 115 WINESAP ROAD PITTSFIELD, MA 01201-3834. AMOUNT GIVEN: 2,482.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: EMERGENCY ASSISTANCE. GRANTEE NAME: WAKEFIELD EDUCATION ASSOCIATION. GRANTEE ADDRESS: APARTMENT 6 11 HIGHLAND TER BEVERLY, MA 01915-4990. AMOUNT GIVEN: 945.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: EMERGENCY ASSISTANCE. GRANTEE NAME: WALTHAM EDUCATORS ASSOCIATION. GRANTEE ADDRESS: 2B ALVIN ROAD SWAMPSCOTT, MA 01907-1202. AMOUNT GIVEN: 1,491.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: EMERGENCY ASSISTANCE. GRANTEE NAME: WARE TEACHERS ASSOCIATION. GRANTEE ADDRESS: 29 RUTH DRIVE WILBRAHAM, MA 01095-2645. AMOUNT GIVEN: 75.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: EMERGENCY ASSISTANCE. GRANTEE NAME: WAREHAM EDUCATION ASSOCIATION. GRANTEE ADDRESS: P.O. BOX ONSET, MA 02558-0312. AMOUNT GIVEN: 1,922.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: EMERGENCY ASSISTANCE. GRANTEE NAME: WATERTOWN EDUCATORS ASSOCIATION. GRANTEE ADDRESS: 6 GARFIELD STREET MAYNARD, MA 01754-1812. AMOUNT GIVEN: 1,000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: EMERGENCY ASSISTANCE. GRANTEE NAME: WESTFIELD EDUCATION ASSOCIATION. GRANTEE ADDRESS: UNIT 502 55 DORSET XING SIMSBURY, CT 06070-1478. AMOUNT GIVEN: 479.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: EMERGENCY ASSISTANCE. GRANTEE NAME: WESTHAMPTON TEACHERS ASSOCIATION. GRANTEE ADDRESS: 10 HOWES STREET FLORENCE, MA 01062-1313. AMOUNT GIVEN: 432.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: EMERGENCY ASSISTANCE. GRANTEE NAME: WINCHENDON TEACHERS ASSOCIATION. GRANTEE ADDRESS: 225 HIGH KNOB ROAD ATHOL, MA 01331-9306. AMOUNT GIVEN: 383.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: EMERGENCY ASSISTANCE. GRANTEE NAME: WINTHROP TEACHERS ASSOCIATION. GRANTEE ADDRESS: 4 STARBIRD STREET MELROSE, MA 02176-1324. AMOUNT GIVEN: 559. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 54,695.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: ADMINISTRATIVE EXPENSES. AMOUNT: 1,267.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: GRANTS PAYABLE. BEG. OF YEAR AMOUNT: 98. END OF YEAR AMOUNT: 0.</ExplanationTxt>
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    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
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</Return>