2026-09-15T22:50:27-04:00 2025-09-30 414932416 Lei Advisory LLC 442 LORIMER ST STE D PMB 828 BROOKLYN NY 11206 990 2024-10-01 200816574 Massequality Education Fund Org Inc MASS 6178782300 100 GROVE ST STE 313 Worcester MA 016052654 Kevin White President 6178782300 2026-09-16 true Frank Lei P03496236 6467895668 2026-09-16 X 2024 KEVIN WHITE 100 GROVE ST STE 313 Worcester MA 016052654 247094 false X WWW.MASSEQUALITY. ORG X 2004 MA The MassEquality Education Fund was organized to advance lesbian gay bisexual and transgender rights through public education and strategic partnerships. 7 7 0 7 0 0 123756 247091 0 0 3 3 -8735 -15446 115024 231648 0 0 0 0 64855 52858 0 0 28915 46292 111904 111147 164762 3877 66886 76143 118724 28619 3899 47524 114825 The MassEquality Education Fund was organized to advance lesbian gay bisexual and transgender rights through public education and strategic partnerships. false false 114901 0 0 During 2024-2025 the MassEquality Education Fund conducted public education community outreach educational programming and media and research activities to increase understanding of LGBTQ+ issues and promote safe inclusive communities throughout Massachusetts. The Education Fund provided education and outreach concerning transgender equality LGBTQ+ youth inclusive schools and comprehensive sex education LGBTQ+ healthcare housing elder care and the experiences of LGBTQ+ people facing discrimination and violence. Through educational resources public communications trainings community programs and outreach to diverse audiences the Education Fund worked to increase public understanding of the needs and experiences of LGBTQ+ people and connect individuals and communities with supportive resources. Programming included educational trainings such as LGBTQIA+ fundamentals Fighting for Our Kids, Faithful Allies healthcare housing and sex education as well as public education addressing the safety and well-being of transgender people and LGBTQ+ youth. The Education Fund also used public education and media engagement to raise awareness of threats facing LGBTQ+ communities including attacks on transgender people school inclusion and access to affirming services while promoting accurate information community resilience and LGBTQ+-affirming practices. 0 0 0 0 0 0 0 0 0 114901 true true false true false false false false false false false false false true false false false false false false false false false false true false false false false true false false false false false false false false true false false false false false false false false true X 6 0 true 0 false false false false false false false 0 false false false false false false false 7 7 false false false false false false false true true false false true true true true false false true false false MA X X Tanya Neslusan 6178782300 100 GROVE ST STE 313 Worcester MA 016052654 X Tanya Neslusan Executive Director 28.00 0 X 47272 0 0 Kevin White President 6.00 0 X X 0 0 0 Stanley Zanarotti Treasurer 3.00 0 X X 0 0 0 Eric Chassey Clerk 3.00 0 X X 0 0 0 Tanisha Arena Board Member 0.50 0 X 0 0 0 Rob Henry Board Member 0.50 0 X 0 0 0 Jay Manuel Rivera Board Member 0.50 0 X 0 0 0 Reina Ysaguerra-Boerrsma Board Member 0.50 0 X 0 0 0 47272 0 0 0 false false true 0 0 21110 0 6000 219981 95000 247091 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 3 0 0 3 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 21110 15446 -15446 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 231648 0 0 3 X 0 0 0 0 0 0 0 0 47272 29991 5467 11814 0 0 0 0 0 0 0 0 0 0 0 0 1832 1162 212 458 3754 2382 434 938 0 0 0 0 0 0 0 0 10187 0 10187 0 0 0 0 0 0 0 0 0 0 0 35168 36254 -1745 659 2925 164 30 2731 2600 1772 262 566 12535 3426 624 8485 0 0 0 0 8176 5187 946 2043 4813 4813 0 0 0 0 0 0 28750 28750 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2678 0 2678 0 Membership dues 1704 0 1704 0 Credit card and processing fees 1246 0 25 1221 Event sponsorship 1000 1000 0 0 Government registration and license fees 70 0 70 0 52 0 52 0 164762 114901 20946 28915 0 0 0 0 1776 64316 50040 4685 0 0 0 0 0 0 0 0 0 0 0 0 2239 2035 0 0 0 0 0 0 0 0 0 0 0 0 22088 47688 76143 118724 28619 3899 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 28619 3899 X 47524 114825 0 0 47524 114825 76143 118724 66886 415 0 0 0 0 X false false false X 125761 123826 142217 131964 247091 770859 0 0 0 0 0 0 0 0 0 0 0 0 125761 123826 142217 131964 247091 770859 329513 441346 241 1 2 3 3 250 0 0 0 0 0 0 0 0 0 0 0 0 771109 0.5724 0.5407 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 164762 0 164762 0 32952 0 8238 0 0 0 0 0 35187 25517 22229 32952 115885 173828 14000 0 0 0 14000 8797 6379 5557 8238 28971 43457 0 0 0 0 0 Due from MassEquality. org 46188 Security deposit 1500 47688 Beacons of Light Gala 21110 21110 0 0 0 359 9324 1145 4356 Top Golf 0 0 0 0 0 0 0 262 0 0 0 0 0 0 0 0 0 0 21110 21110 0 0 0 359 9324 1407 4356 15446 -15446 X X false false false false false false false false false Tanya Neslusan Executive Director 47272 0 0 0 0 0 0 0 0 0 47272 0 0 0 Part II Line 1 | Name :, Title:, Item Selected:, Description:| Tanya Neslusan, Form 990 Part VII Section A line 5 - compensation from an unrelated organization. Tanya Neslusan Executive Director is employed and paid by MassEquality. org Inc. a section 501c4 nonprofit corporation that is not a related organization of the filing organization. MassEquality. org compensated her for services rendered to the filing organization under a cost-sharing arrangement charging the filing organization 55 percent of shared personnel cost for the fiscal year ended September 30 2025 and settling the charge through an intercompany account. The compensation is base salary. The amount attributable to her services to the filing organization 47,272 is reported in row i as if received from the filing organization consistent with Form 990 Part VII Section A column D and Part IX line 5.| X 3 95000 Fair market value - closing price per share on the date of each gift 0 false true false Part VI, Line 11a The organizations Form 990 is prepared by its independent paid preparer. Before the return is filed the preparer provides the Executive Director with a complete copy of the Form 990 including all required schedules in PDF format. The Executive Director distributes that copy to each voting member of the governing body for review prior to filing. Board members may raise questions with the Executive Director or with the preparer and any resulting corrections are made before the return is submitted. The return is filed only after this review has been completed. Part VI, Line 12c The organization requires each officer director and trustee to disclose annually in writing any interests that could give rise to a conflict. Those disclosures are reviewed by the governing body and any conflict identified is addressed by the governing body before the organization acts on the matter concerned. Part VI, Line 15 The process was used to establish the compensation of the Executive Director the organizations top management official. The compensation was reviewed and approved by the members of the governing body none of whom had a conflict of interest with respect to the arrangement. The governing body considered compensation data for comparable positions at similarly situated organizations and the deliberation and decision were documented at the time they were made. This process was undertaken in 2022 and the compensation arrangement established at that time remained in effect during the tax year. Part VI, Line 19 The organization makes its governing documents conflict of interest policy and financial statements available to the public upon request. Part V Line 2 | Explanation:| FORM 990 PART V LINE 2a - NO EMPLOYEES REPORTED AGAINST SALARIES AND WAGES IN PART IX The organization had no employees during the tax year and filed no Form W-3. The salaries wages and related payroll costs reported in Part IX are the organizations allocated share of the compensation of personnel employed by MassEquality. org an affiliated section 501c4 organization that serves as the employer of record for both organizations and operates the payroll for both. The two organizations share personnel and facilities under a long-standing cost-sharing arrangement. For the year ended September 30 2025 55 percent of shared personnel and overhead cost was charged to the organization and 45 percent was retained by MassEquality. org on a basis determined annually by management having regard to the relative activity of the two organizations during the year. Amounts charged under that arrangement are settled through an intercompany account and are reported in Part IX in the natural expense categories to which they relate rather than as a single management fee. Total salaries and wages paid by MassEquality. org for the year ended September 30 2025 were 86,599.82 of which 55 percent or 47,629.90 was charged to the organization. That amount is reduced by 3,893.87 of prior-year accrued compensation reversed during the year and increased by 3,562.13 being the organizations share of compensation accrued at year end neither of which forms part of the cost-sharing computation. The resulting 47,298.16 less 26.64 of accrued vacation and payroll movement is 47,271.52 reported as 47,272 in Part IX. Part IX General | Explanation:| FORM 990 PART IX STATEMENT OF FUNCTIONAL EXPENSES - METHOD OF ALLOCATING EXPENSES AMONG FUNCTIONS Expenses that are directly attributable to a single function are charged to that function. Expenses that benefit more than one function are allocated among program services management and general and fundraising in proportion to the directly attributable costs of each function for the year. Fundraising event direct expenses of 15,446 reported on Schedule G Part II line 10 are reported as a reduction of fundraising event revenue in Part VIII line 8b and are therefore excluded from Part IX. Expenses reported for the prior year were not allocated among functions and are presented as they were reported for that year. Part IX Line 11 | Explanation:| FORM 990 PART IX LINE 11g - FEES FOR SERVICES OTHER Amounts reported on line 11g are made up as follows: Artist and performer fees 23,928 Other consulting and contract fees 10,653 Payroll processing 2,637 Reversal of prior-year accrued vendor costs 2,050 Total 35,168 The reversal represents amounts accrued at the end of the prior year for services that were determined during the year no longer to be payable. It is reported in the management and general column and is the reason that column is negative. Part VII General | Explanation:| FORM 990 PART VII SECTION A - COMPENSATION The organization has no employees and filed no Form W-3. The Executive Director is employed and paid by MassEquality. org an affiliated section 501c4 organization that is not a related organization of the organization. As required by the Form 990 instructions for compensation from unrelated organizations the compensation MassEquality. org paid her for services rendered to the organization is reported in column D as compensation from the organization and Part VII Section A line 5 is answered Yes see Schedule J. The amount reported 47,272 is the organizations share of her salary for the fiscal year ended September 30 2025 55 percent adjusted for accruals as described in the explanation for Part V line 2a and equals Part IX line 5. Her salary rate was unchanged throughout calendar year 2024 and the fiscal year so the fiscal-year amount is used. No amount is reported in column E because the organization has no related organizations.