2024-05-12T17:42:35-07:00 2023-12-31 990 2023-01-01 461813949 MATHEMATICAL STAIRCASE MATH 7207716428 306 Grove Street Chicopee MA 01020 Joan Belcastro Treasurer 5635881044 2024-04-24 Joan Belcastro 999009999 1 1 11 0 AAL2 2023 2023-04-26 12:10:37Z X sarah-marie belcastro PhD 2923 Garrett Rd FL 2 Drexel Hill PA 19026 546979 0 X www.mathstaircase.org X 2013 MA To educate mathematically talented secondary and tertiary students in mathematical thinking and writing. The means of providing such education includes, but is not limited to, establishing summer programs for instructing such students. 5 3 4 4 0 0 143485 187273 351389 356348 0 3094 0 264 494874 546979 0 0 0 0 69119 74766 0 0 0 455174 435786 524293 510552 -29419 36427 196006 243882 0 3492 196006 240390 The specific purposes for which the corporation is organized are to educate mathematically talented secondary and tertiary students in mathematical thinking and writing. The means of providing such education includes, but is not limited to, establishing residential summer programs for instructing such students. 0 0 229855 0 214037 MathILy: a residential summer program for mathematically gifted high-school students. Number of students enrolled was 46 in a 5-week program of courses, presentations and leisure activities. Eight trainees (staff members) also benefitted. 159076 0 131691 MathILy-Er: Similar to MathILy with slightly younger students and who are earlier in their mathematical development. Number of students enrolled was 31 in a 5-week program of courses, presentations and leisure activities. Seven trainees (staff members) also benefitted. 111126 0 109942 MathILy-EST: A Research Experience for Undergraduates (REU) focused on beginning college students. Number of students enrolled was 9 in an 8-week program focused on a program of research, presentations, interactions with the MathILy students and leisure activities. One trainee (staff member) also benefitted. 8548 0 10620 FaBraC: a stand-alone course offered to students who have completed the MathILy summer program and who are interested in studying additional mathematical topics. Twelve students were enrolled. 8548 0 10620 508605 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 32 0 4 1 0 0 0 0 0 0 0 0 X 5 3 1 0 0 0 0 0 0 1 1 1 0 0 1 1 1 1 1 0 0 0 MA X X X sarah-marie belcastro PhD 4133411373 2923 Garrett Rd FL 2 Drexel Hill PA 19026 X sarah-marie belcastro PhD President and Chair of the Board 14 0 X X 44098 0 0 Emily Peters PhD Director 1 0 X 3049 0 0 Hannah Alpert PhD Clerk and Secretary of the Board 2 0 X X 0 0 0 Joan Belcastro Treasurer 2 0 X X 0 0 0 Joshua Greene PhD Director 0.5 0 X 0 0 0 47147 0 0 0 0 0 0 0 0 0 0 0 148222 39051 0 187273 MathILy Student Fees 611699 214037 214037 0 0 MathILy-Er Student Fees 611699 131691 131691 0 0 FaBraC Student Fees 611699 10620 10620 0 0 0 0 0 0 356348 3094 3094 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Class Action Lawsuit Settlement 518210 264 264 0 0 0 0 0 0 264 546979 359706 0 0 0 0 0 0 0 0 0 0 47147 47147 0 0 0 0 0 0 23465 23465 0 0 0 0 0 0 0 0 0 0 4154 4154 0 0 0 0 0 0 0 0 0 0 1060 0 1060 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 17 17 0 0 8333 7754 579 0 0 0 0 0 0 0 0 0 0 0 0 0 22575 22575 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6139 6139 0 0 Facilities 261849 261849 0 0 Contracted Services 91397 91397 0 0 REU Stipends 43200 43200 0 0 Background Checks 860 860 0 0 356 48 308 510552 508605 1947 0 196006 5054 0 237112 0 0 0 0 0 0 0 1716 0 0 0 0 0 196006 243882 0 3492 0 0 0 0 0 0 0 0 3492 X 196006 240390 0 0 196006 240390 196006 243882 36427 0 0 0 7957 0 X X 0 1 X 1 0 X 68530 53374 65997 143485 187273 518659 276403 142125 156819 351389 356348 1283084 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 344933 195499 222816 494874 543621 1801743 2000 2000 6744 4500 9500 24744 0 0 0 0 0 0 2000 2000 6744 4500 9500 24744 1776999 0 0 0 0 3094 3094 0 0 0 0 0 0 0 0 0 0 3094 3094 0 0 0 0 0 0 0 0 0 0 264 264 344933 195499 222816 494874 546979 1805101 0.98443 0.98940 0.00171 0 X Schedule A, Part III, Line 12 This amount came as a class action lawsuit settlement involving Zoom. 546979 0 0 0 0 0 546979 0 0 0 546979 510552 0 0 0 0 0 510552 0 0 0 510552 sarah-marie belcastro PhD Family member of Joan Belcastro 44098 See Part V 0 Schedule L, Part IV Schedule L, Part IV, Line 1: sarah-marie belcastro, PhD, President and Chair of the Board, is the daughter of Joan Belcastro, Treasurer. Neither are compensated as members of the Board of Directors or as Officers. sarah-marie belcastro was paid a total of $44,098: $25,550 as director of the MathILy summer program, $7,622 as an instructor in the MathILy program, $8,239 as instructor for FaBraC, and $2,687 for work related to CFDA No. 47.049, NSF REU 2022 award DMS-2149647. Form 990, Part VI, Section A, Line 2 The President and Chair of the Board, sarah-marie belcastro, PhD, is the daughter of Joan Belcastro, Treasurer. Form 990, Part VI, Section A, Line 9 The following board members cannot be reached at the organization's address: 1) sarah-marie belcastro, PhD, 2923 Garrett Rd., FL2, Drexel Hill, PA, 19026 2) Hannah Alpert, PhD, Clerk and Secretary of the Board, 449 Harper Ave., Apt 6, Auburn, AL 36830 3) Joan Belcastro, Treasurer, 285 N. Grandview Ave., Dubuque, IA, 52001 4) Joshua Greene, PhD, 1 Regent Circle #3, Brookline, MA, 02445 5) Emily Peters, PhD, 646 Judson Ave., Evanston, IL, 60202. Form 990, Part VI, Section B, Line 11b The Treasurer prepares form 990 and accompanying schedules which are reviewed by the President and Chair of the Board and the Clerk and Secretary of the Board. Form 990, Part VI, Section B, Line 12c All members of the Board are aware of the family relationship between the President and Chair of the Board and the Treasurer. These two individuals must recuse themselves from discussions and voting on issues affecting the one or the other. Such discussions take place without their presence. Form 990, Part VI, Section C, Line 19 The organization's articles of incorporation are available for public view at the website of the Secretary of State of the Commonwealth of Massachusetts. The Bylaws of the organization are available on request from the Clerk of the corporation. The Bylaws include an extensive conflict-of-interest policy. Financial statements are available on the organization's website as well as on GuideStar as are its tax filings. Form 1023 is available upon request and the determination letter is posted on the Mathematical Staircase, Inc., website. Form 990, Part VII, Section A, Line 1a The $44,098 paid to sarah-marie belcastro was not for work related to her position as President and Chair of the Board. As director of the MathILy summer program the was paid $25,550, as an instructor she was paid $7,622 in the MathILy program, $8,239 as instructor for FaBraC, and $2,786 for work rated to the NSF grant described in Schedule L, Part V. Emily Peters was paid $3,049 as an instructor in the MathILy program. Form 990, Part XII, Line 1 The organization was required to change its method of accounting from the cash method to the accrual method according to the nonprofit corporate laws of the Commonwealth of Massachusetts because its revenues exceeded $500,000 for the first time since incorporation. Accordingly, the organization changed from the cash to the accrual basis of accounting and has recorded a prior period adjustment in the amount of $7,957 to reflect the cumulative effect of the change. After extensive research, it was determined that it was not necessary to file Form 3115. As evidence of this, a letter dated July 21, 2022, to Mr. Scott Vance of the Internal Revenue Service from the American Institute of Certified Public Accountants, page 13, item 6, recommends that section 3.17 of Rev. Proc. 2015-13, clearly state that exempt organizations which have no taxable income and no unrelated business income be exempt from filing Form 3115. Since Mathematical Staircase, Inc., has no taxable income, no unrelated business income, and was required by the Commonwealth of Massachusetts to make the change in accounting method, it has been determined that it was not required to file Form 3115.