MASSACHUSETTS BOARD OF BAR OVERSEERS HEALTH CARE REIMBURSEMENT ACCOUNT PLAN (EIN 900961763) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

2013

Legal Domicile

Principal Officer

RODNEY DOWELL

Phone

6177288700

Tax Period

2025-01-01 to 2025-12-31

MASSACHUSETTS BOARD OF BAR OVERSEERS HEALTH CARE REIMBURSEMENT ACCOUNT PLAN, founded in 2013, is a small nonprofit in the Mutual Benefit sector that reported $132K in total revenue in fiscal year 2025. Revenue fell 56% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $103K, a strong 78% operating margin.

Mission

TO PROVIDE PARTICIPANTS WITH REIMBURSEMENTS OF QUALIFIED HEALTH CARE EXPENSES THAT ARE EXCLUDABLE FROM THE PARTICIPANT'S GROSS INCOME.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $8,902

Program Service Revenue $0

Investment Income $123,194

Other Revenue $0

TOTAL REVENUE $132,096

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $28,958

TOTAL EXPENSES $28,958

Year-over-Year Comparison

	2025	2024	Change
Revenue	$132,096	$299,344	-0.6%
Expenses	$28,958	$27,426	+0.1%
Net Income	$103,138	$271,918	-0.6%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
R MICHAEL CASSIDY ESQ	CHAIR	1.00	Officer Director	$0	$0	$0
RICHARD C VAN NOSTRAND ESQ ESQ	VICE CHAIR	1.00	Officer Director	$0	$0	$0
RITA BALIAN ALLEN MS PCC	TRUSTEE	1.00	Director	$0	$0	$0
JESSE M BOODOO	TRUSTEE	1.00	Director	$0	$0	$0
ELISABETH O DA SILVA	TRUSTEE	1.00	Director	$0	$0	$0
PHYLLIS FEDERICO	TRUSTEE	1.00	Director	$0	$0	$0
ASHLEY E HAYES	TRUSTEE	1.00	Director	$0	$0	$0
FRANK E HILL III	TRUSTEE	1.00	Director	$0	$0	$0
WILLIAM KENNEDY	TRUSTEE	1.00	Director	$0	$0	$0
DAVID B KRIEGER MD	TRUSTEE	1.00	Director	$0	$0	$0
LYNNE SOUTTER	TRUSTEE	1.00	Director	$0	$0	$0
AZIZAH P YASIN	TRUSTEE	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$132,096	$28,958	$3,514,103	$103,138
2024	$299,344	$27,426	$3,191,017	$271,918
2023	$215,556	$24,466	$2,797,169	$191,090
2022	$191,269	$25,105	$2,406,089	$166,164
2021	$102,871	$26,949	$2,713,052	$75,922
2020	$97,715	$23,971	$2,522,636	$73,744
2019	$58,109	$22,062	$2,289,917	$36,047
2018	$121,426	$20,718	$1,935,732	$100,708

MASSACHUSETTS BOARD OF BAR OVERSEERS HEALTH CARE REIMBURSEMENT ACCOUNT PLAN