Nonprofit · EIN 51-0151304
MASSACHUSETTS NURSERY & LANDSCAPE ASSOCIATION INC
Tax-exempt · PALMER, MA 01069
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $347,408 | $310,112 | $37,296 | $515,916 | $0 | $515,916 |
| December 31, 2023 | 990 | $293,026 | $295,796 | -$2,770 | $447,272 | $0 | $447,272 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $93,173
- Membership dues
- $93,173
- Program service revenue
- $244,623
- Investment income
- $101
- Royalties
- $9,511
- Other revenue
- $9,511
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $8,575
Balance sheet and other
- Total assets, start of year
- $447,272
- Total assets, end of year
- $515,916
- Total liabilities, end of year
- $0
- Net assets, end of year
- $515,916
- Publicly traded securities
- $395,259
- Gross unrelated business income
- $46,667
- Gross receipts
- $347,408
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1910
- State of legal domicile
- MA
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 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RENA SUMNER | EXEC. DIRECTOR Officer | 35 | $93,000 |
| PATRICK PARENT | DIRECTOR Trustee or director | 0.5 | $0 |
| JUSTIN MORTENSON | DIRECTOR Trustee or director | 0.5 | $0 |
| STEVE DAVIS | DIRECTOR Trustee or director | 0.5 | $0 |
| CHRIS O'BRIEN | PRESIDENT Officer | 1 | $0 |
| KERRY PRESTON | VICE PRESIDENT Officer | 0.5 | $0 |
| DAVID VETELINO | TREASURER/SECRETARY Officer | 0.5 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RENA SUMNER | EXEC. DIRECTOR Officer | 35 | $93,000 |
| PATRICK PARENT | DIRECTOR Trustee or director | 0.5 | $0 |
| JUSTIN MORTENSON | DIRECTOR Trustee or director | 0.5 | $0 |
| STEVE DAVIS | DIRECTOR Trustee or director | 0.5 | $0 |
| CHRIS O'BRIEN | PRESIDENT Officer | 1 | $0 |
| KERRY PRESTON | VICE PRESIDENT Officer | 0.5 | $0 |
| DAVID VETELINO | TREASURER/SECRETARY Officer | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 924, PALMER, MA 01069-0924
- Principal officer (990 for 2024)
- RENA SUMNER, PO BOX 924, PALMER, MA 01069
- Signed the 990
- RENA SUMNER, EXEC. DIRECTOR
- Phone
- (413) 626-3373
- Website
- WWW.MNLA.COM
- Return prepared by
- ZIOMEK & ZIOMEK ATTORNEYS AT LAW
Mission
PROMOTING AND IMPROVING THE NURSERY & LANDSCAPE INDUSTRY, EDUCATING MEMBERS & THE GENERAL PUBLIC.
Program accomplishments
- ANNUAL, SUMMER AND OTHER MEETINGS/CONVENTIONS FOR 125-1000 MEMBERS WHO LEARN FROM SEMINARS, DISPLAYS, EQUIPMENT/SERVICES AND REPRESENTATIVES; GRANTS TO NEW ENGLAND UNIVERSITIES TO IMPROVE TECHNOLOGY AND EDUCATE STUDENTS ENTERING THE FIELD.Expenses $101,519 · revenue $181,386
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 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 51-0151304
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1948
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $515,916
- Income (IRS master file)
- $347,408
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $347,408 | $310,112 | $515,916 | XML |
| 990 | December 2023 | $293,026 | $295,796 | $447,272 | XML |
| 990 | December 2022 | $257,956 | $254,324 | $434,336 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
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 51-0151304).
Questions about MASSACHUSETTS NURSERY & LANDSCAPE ASSOCIATION INC
- What is the EIN of MASSACHUSETTS NURSERY & LANDSCAPE ASSOCIATION INC?
- The employer identification number (EIN) of MASSACHUSETTS NURSERY & LANDSCAPE ASSOCIATION INC is 51-0151304.
- Is MASSACHUSETTS NURSERY & LANDSCAPE ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1948.
- Are donations to MASSACHUSETTS NURSERY & LANDSCAPE ASSOCIATION INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does MASSACHUSETTS NURSERY & LANDSCAPE ASSOCIATION 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 MASSACHUSETTS NURSERY & LANDSCAPE ASSOCIATION INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MASSACHUSETTS NURSERY & LANDSCAPE ASSOCIATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of MASSACHUSETTS NURSERY & LANDSCAPE ASSOCIATION INC?
- The 990 for the year ended December 31, 2024 names RENA SUMNER.
- Who are the officers and directors of MASSACHUSETTS NURSERY & LANDSCAPE ASSOCIATION INC?
- The 990 for the year ended December 31, 2024 lists 7 people; 1 received compensation from the organization, the highest $93,000 (RENA SUMNER, EXEC. DIRECTOR).
- How much revenue does MASSACHUSETTS NURSERY & LANDSCAPE ASSOCIATION INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $347,408, expenses of $310,112 and total assets of $515,916 at year end.
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