Skip to main content

Nonprofit · EIN 04-2703613

MASSACHUSETTS CHESS ASSOCIATION

Also known as MACA

Tax-exempt · ACTON, MA 01720

Financials

$86K$71K2022$92K$76K2023$106K$90K2024$85K$77K2025
Revenue Expenses · by fiscal year end
Financials of MASSACHUSETTS CHESS ASSOCIATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
April 30, 2026990-EZ$84,874$77,326$7,548$204,041$7,708$196,333
April 30, 2025990-EZ$106,323$90,229$16,094$185,817$2,322$183,495
April 30, 2024990-EZ$91,997$76,127$15,870$169,144$1,229$167,915
April 30, 2023990-EZ$85,886$70,661$15,225$153,647$1,394$152,253
Financial details: 990-EZ for the year ended April 30, 2026

Revenue

Contributions, gifts and grants
$5,348
Membership dues
$4,873
Program service revenue
$71,798
Investment income
$2,855
Other revenue
$0

Expenses

Grants and similar amounts paid
$2,750
Compensation of officers, directors and key employees
$6,331
Salaries, compensation and benefits (total)
$6,737
Professional fees and payments to contractors
$2,900
Occupancy
$27,125
Printing, publications and postage
$1,899
Other expenses
$35,915
Program services (functional)
$70,561

Balance sheet and other

Total assets, start of year
$185,817
Total assets, end of year
$204,041
Total liabilities, end of year
$7,708
Net assets, end of year
$196,333
Cash, savings and investments
$196,386
Gross receipts
$84,874

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 April 30, 2026, highest compensation first.

NameTitleHours / weekCompensation
Lawrence GladdingDirector (until 4/24/26, then resigned), Tournament Director5$1,840
Dmitry BarashDirector, Tournament Director5$1,673
Colin ScheriffDirector, Tournament Director5$1,618
Nicholas SterlingClerk5$600
Elsie SmitsDirector, Tournament Director5$600
Robert J KingPresident (until 9/28/25), then Director10$0
Michael UrbonasVice President (until 9/28/25), then President10$0
Robert MessengerTreasurer, Tournament Chair20$0
Kateryna OdnorozhenkoDirector (until 9/28/25), then Vice President5$0
Jamie WilliamsDirector (beginning 12/14/25), Tournament Director5$0
Charles RecchiaDirector5$0
Mark GrumanDirector (Beginning 3/17/26)5$0
Ray XueDirector (Beginning 3/17/26)5$0
990-EZ for the year ended April 30, 2025: 12 people
NameTitleHours / weekCompensation
Robert J KingPresident10$0
Matthew PhelpsVice President5$0
Robert MessengerTreasurer, membership secretary, tournament chair, tournament director20$0
Nicholas SterlingClerk5$0
Kateryna OdnorozhenkoDirector, women's chess coordinator10$0
Dmitry BarashDirector, scholastic chair, tournament director15$0
Dustin HopkinsDirector, website chair10$0
Michael UrbonasDirector, election chair10$0
David KatsmanDirector5$0
Elsie SmitsDirector, tournament director, election committee7$0
Igor KlempfDirector5$0
Frank DelBomisDirector, tournament director, tournament committee7$0
990-EZ for the year ended April 30, 2024: 13 people
NameTitleHours / weekCompensation
Dmitry BarashDirector, scholastic chair, tournament director10$1,315
Nicholas SterlingDirector, tournament director4$410
Frank DelBomisDirector, tournament director3$160
Andrew HoyPresident, budget chair, website designer15$0
Steven WinerVice President, communications chair2$0
Robert MessengerTreasurer, membership secretary, tournament chair, tournament director20$0
Jeffrey CarusoClerk, parliamentarian, election chair (died in June 2023)1$0
Alonzo RossClerk, election chair4$0
Latanya SweeneyDirector, league director4$0
Yi WangDirector, tournament director2$0
Elsie SmitsDirector2$0
Igor KlempfDirector, email blasts3$0
Nadezda KosintsevaDirector, women's chess coordinator2$0
990-EZ for the year ended April 30, 2023: 13 people
NameTitleHours / weekCompensation
Andrew HoyPresident, budget chair, website designer10$1,000
Dmitry BarashDirector, scholastic chair, tournament director8$965
Nicholas SterlingDirector, tournament director4$490
Steven WinerVice President, communications chair2$0
Robert MessengerTreasurer, membership secretary, tournament chair, tournament director20$0
Jeffrey CarusoClerk, parliamentarian, election chair4$0
Latanya SweeneyDirector, education committee chair4$0
Oleg PoliannikovDirector, web coordinator2$0
Yi WangDirector, tournament director4$0
Alonzo RossDirector2$0
Elsie SmitsDirector2$0
Igor KlempfDirector2$0
Paul ArondDirector0$0

Address and contacts

Address (IRS master file)
7 SPRUCE ST APT B, ACTON, MA 01720-2906
In care of
% OLEG POLIANNIKOV
Mailing address (990-N for 2013)
15 Adams St, Medford MA 02155
Principal officer (990-N for 2013)
Nathan Smolensky, 15 Adams St, Medford MA 02155
Signed the 990-EZ
Colin Scheriff, Treasurer
Phone
(603) 891-2484

Mission

To promote and encourage the game of chess.

990-EZ for the year ended April 30, 2026

Program accomplishments

  • Adult tournaments. MassChess held 6 adult tournaments during the fiscal year, with an average of 131 players at each tournament. The largest was the 93rd Massachusetts Open, which had 233 players. Most of these tournaments were open to both adults and children.
    Expenses $33,409
  • Scholastic tournaments. MassChess held 8 scholastic tournaments during the fiscal year, with an average of 109 players at each tournament. These included the four quarterly Spiegel Cup qualifiers and the Hurvitz Cup, the Massachusetts scholastic team championship, which had 189 players and was the largest event of the year.
    Expenses $24,491
  • Women's and girls' tournaments. MassChess ran the Boston Queens tournament series for women and girls, together with the Massachusetts Girls Qualifier and the Massachusetts Girls Championship. The Girls Championship winner qualified for the WIM Ruth Haring National Tournament of Girls State Champions.
    Expenses $7,792
  • Player travel. MassChess paid $500 each to partially reimburse travel expenses for players representing Massachusetts in national tournaments.
    Expenses $2,500 · grants $2,500
  • Other programs. Other programs include prison chess, in which MassChess mails books and magazines to prison inmates to encourage their interest in chess, the Living Memorial Chess Fund which purchases chess supplies to help launch and maintain chess clubs throughout the state, the masschess.org website used for tournament listings and education/news related to our charitable programs, and other expenses related to chess player development. This also includes a $250 donation made on behalf of a deceased organization member and former director, the donation was made to the Gastric Cancer Foundation, a 501(c)(3) non-profit.
    Expenses $2,369 · grants $250

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 April, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025April 30, 2026September 15, 2026990-EZ on file
2024April 30, 2025September 15, 2025990-EZ on file
2023April 30, 2024September 16, 2024990-EZ on file

IRS record

EIN
04-2703613
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
1980
Accounting year ends
April
Files
Form 990 or 990-EZ
Assets (IRS master file)
$204,041
Income (IRS master file)
$84,874

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZApril 2026$84,874$77,326$204,041XML
990-EZApril 2025$106,323$90,229$185,817XML
990-EZApril 2024$91,997$76,127$169,144XML
990-EZApril 2023$85,886$70,661$153,647XML
990-EZApril 2022–––IRS
990-N for 2013
Officer: Nathan Smolensky
June 30, 2014≤ $50,000 receipts––e-Postcard

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 04-2703613).

Questions about MASSACHUSETTS CHESS ASSOCIATION

What is the EIN of MASSACHUSETTS CHESS ASSOCIATION?
The employer identification number (EIN) of MASSACHUSETTS CHESS ASSOCIATION is 04-2703613.
Is MASSACHUSETTS CHESS ASSOCIATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1980.
Are donations to MASSACHUSETTS CHESS ASSOCIATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does MASSACHUSETTS CHESS ASSOCIATION 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 MASSACHUSETTS CHESS ASSOCIATION due?
The return for tax year 2026 (the year ending April 30, 2027) is due September 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did MASSACHUSETTS CHESS ASSOCIATION last file with the IRS?
The latest return in the IRS public files is the 990-EZ for the year ended April 2026.
Who is the principal officer of MASSACHUSETTS CHESS ASSOCIATION?
The 990-N for 2013 names Nathan Smolensky.
Who are the officers and directors of MASSACHUSETTS CHESS ASSOCIATION?
The 990-EZ for the year ended April 30, 2026 lists 13 people; 5 received compensation from the organization, the highest $1,840 (Lawrence Gladding, Director (until 4/24/26, then resigned), Tournament Director).
How much revenue does MASSACHUSETTS CHESS ASSOCIATION have?
On its 990-EZ for the year ended April 30, 2026 it reported revenue of $84,874, expenses of $77,326 and total assets of $204,041 at year end.

Other nonprofits in ACTON

All nonprofits in ACTON · Massachusetts · Recreation and sports