Nonprofit · EIN 85-2145146
MASS COLLECTIVE FOUNDATION INC
Also known as MASS COLLECTIVE
Tax-exempt (reinstated) · ATLANTA, GA 30313
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $125,504 | $82,984 | $42,520 | $56,418 | $2,280 | $54,138 |
| December 31, 2024 | 990 | $126,832 | $109,648 | $17,184 | $26,799 | $0 | $26,799 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $57,780
- Program service revenue
- $67,689
- Investment income
- $0
- Other revenue
- $35
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $17,568
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $47,658
- Occupancy
- $14,485
- Other expenses
- $20,841
- Program services (functional)
- $37,788
Balance sheet and other
- Total assets, start of year
- $26,799
- Total assets, end of year
- $56,418
- Total liabilities, end of year
- $2,280
- Net assets, end of year
- $54,138
- Cash, savings and investments
- $53,781
- Land and buildings
- $2,637
- Gross receipts
- $125,504
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOSEPHINE ONISHI | CO-EXECUTIVE DIRECTOR | 40 | $9,930 |
| IRENE RUBY | CO-EXECUTIVE DIRECTOR | 40 | $7,638 |
| DAVID MOORE | CHAIRMAN | 10 | $0 |
| DANIEL HODGES | BOARD MEMBER | 2 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Lucas Aguilar | Board Member Officer | 20 | $10,810 |
| Henry Lefkowicz | Board Chair Trustee or director | 20 | $0 |
| David Moore | Board Member Officer | 10 | $0 |
| Daniel Hodges | Board Member Officer | 2 | $0 |
| Holly Kent | Board Member Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 364 NELSON ST SW, ATLANTA, GA 30313-1314
- In care of
- % HANK LEFKOWICZ
- Signed the 990-EZ
- JOSEPHINE ONISHI, CO-EXECUTIVE DIRECTOR
- Phone
- (404) 909-9975
- Website
- WWW.MASSCOLLECTIVE.ORG/
- Return prepared by
- EASY OFFICE DBA JITASA
Mission
MASS COLLECTIVE PROVIDES AFFORDABLE ACCESS TO TOOLS, TECHNOLOGIES, AND TEACHERS IN A VARIETY OF DISCIPLINES THROUGH APPRENTICESHIP, EDUCATION, AND/OR MEMBERSHIP PROGRAMS.
Program accomplishments
- THE EDUCATION PROGRAM PROVIDES A LIVING WAGE TO WORKING ARTISTS AND FABRICATORS TO SHARE THEIR EXPERTISE AND PASSION WITH THE GENERAL PUBLIC. THESE CLASSES ARE AFFORDABLE AND INSTRUCTORS ARE REPRESENTATIVE OF THE COMMUNITY WE SEEK TO SERVE THAT IS OFTEN UNDER-REPRESENTED IN TRADES.Expenses $24,725
- MASS OPERATES A (ROUGHLY) 6000 SQFT MAKERSPACE IN THE CASTLEBERRY HILL NEIGHBORHOOD OF DOWNTOWN ATLANTA, PROVIDING 24/7 OPEN WORKSHOP ACCESS TO APPROXIMATELY 40 MEMBERS. PROVIDING PRODUCTION LEVEL ACCESS TO EQUIPMENT AND RESOURCES, OUR MEMBERSHIP PROGRAM IS 24/7, INCLUSIVE AND AFFORDABLE.Expenses $10,644
- THE APPRENTICESHIP PROGRAM PROVIDES A WORK-FOR TRADE OPTION THAT PROVIDES A WIDE DEMOGRAPHIC OF COMMUNITY MEMBERS ACCESS TO SUBSIDIZED ACCESS AND TRAINING DURING THE WEEKENDS AND EVENINGS.Expenses $2,419
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 85-2145146
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2024
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B80)
- Assets (IRS master file)
- $56,418
- Income (IRS master file)
- $125,504
Revocation and reinstatement
- Exemption revoked
- May 15, 2023
- Posted by the IRS
- August 14, 2023
- Reinstated
- Effective May 15, 2023
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $125,504 | $82,984 | $56,418 | XML |
| 990 | December 2024 | $126,832 | $109,648 | $26,799 | XML |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 85-2145146).
Questions about MASS COLLECTIVE FOUNDATION INC
- What is the EIN of MASS COLLECTIVE FOUNDATION INC?
- The employer identification number (EIN) of MASS COLLECTIVE FOUNDATION INC is 85-2145146.
- Is MASS COLLECTIVE FOUNDATION INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2023 and reinstated it effective May 15, 2023.
- Are donations to MASS COLLECTIVE FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MASS COLLECTIVE FOUNDATION INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of MASS COLLECTIVE FOUNDATION INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MASS COLLECTIVE FOUNDATION INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of MASS COLLECTIVE FOUNDATION INC?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 2 received compensation from the organization, the highest $9,930 (JOSEPHINE ONISHI, CO-EXECUTIVE DIRECTOR).
- How much revenue does MASS COLLECTIVE FOUNDATION INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $125,504, expenses of $82,984 and total assets of $56,418 at year end.
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