Mass Collective Foundation Inc

Nonprofit profile at a glance

EIN
852145146
IRS 990-EZ coverage
2025–2025
Forms available
Form 990 2024, Form 990-EZ 2025
Location
Atlanta, GA, USA
Phone
4049099975
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Student Services, Organizations of Students

Official website

Reported finances

Revenue
$125,504
Expenses
$82,984
Assets
$56,418
Liabilities
$2,280

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • JOSEPHINE ONISHI (CO-EXECUTIVE DIRECTOR)
  • IRENE RUBY (CO-EXECUTIVE DIRECTOR)

People named in this filing

  • JOSEPHINE ONISHI (CO-EXECUTIVE DIRECTOR)
  • IRENE RUBY (CO-EXECUTIVE DIRECTOR)
  • DAVID MOORE (CHAIRMAN)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Mass collective provides affordable access to tools, technologies, and teachers in a variety of disciplines through apprenticeship, education, and/or membership programs.

What it reported doing in 2025

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.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 36
  • Transparency & Controls: 100
  • Sustainability: 58
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 30.1%; rating input score 30
  • Program expense ratio: 45.5%; rating input score 46

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 33.9%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 0.68; rating input score 47; 47th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 21.2%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -1.1% per year; rating input score 0; 15th percentile among comparable filings
  • Asset growth: 71.2% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: 30.1% of revenue deployed · 45.5% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $38K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 3 filed schedules
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 30/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 46/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
  • High — Sustainability: Officer compensation ratio scored 16/100.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.