ZEPHYR EDUCATION FOUNDATION: Form 990EZ, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- ZEPHYR EDUCATION FOUNDATION (EIN 27-0789095)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-02-02
- IRS object ID
- 202420339349200617
- Schema version
- 2023v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-02-02T10:30:07-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 043494676 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MICHAEL A ARMSTRONG CPA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 253 RIVERVIEW AVENUE | AddressLine1Txt |
| City | NEWTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02466 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 270789095 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ZEPHYR EDUCATION FOUNDATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ZEPH | BusinessNameControlTxt |
| Phone | 5085667790 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 54 WIDGEON ROAD | AddressLine1Txt |
| City | FALMOUTH | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02540 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROBERT M REYNOLDS | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 5085667790 | PhoneNum |
| Signature | 2024-02-01 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | ROBERT | PersonFirstNm |
| Person Last | REYNOLDS | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MICHAEL A ARMSTRONG | PreparerPersonNm |
| PTIN | P00513675 | PTIN |
| Phone | 6172441558 | PhoneNum |
| Self Employed | Yes (X) | SelfEmployedInd |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Website Address | ZEPHYRMARINE.NET | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $103,714 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $69,715 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $33,995 | ProgramServiceRevenueAmt |
| Other Revenue Total | $4 | OtherRevenueTotalAmt |
| Total Revenue | $103,714 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $91,450 | GrantsAndSimilarAmountsPaidAmt |
| Salaries Other Comp Empl Bnft | $13,000 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $2,198 | FeesAndOtherPymtToIndCntrctAmt |
| Other Expenses Total | $47,600 | OtherExpensesTotalAmt |
| Total Expenses | $154,248 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$50,534 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $64,674 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $14,140 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $64,674 | BOYAmt |
| EOY | $14,140 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $64,674 | BOYAmt |
| EOY | $14,140 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $64,674 | BOYAmt |
| EOY | $14,140 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | TO PROMOTE AND SUPPORT MARINE SCIENCE AWARENESS AND EDUCATION THROUGH HANDS-ON FIELD ACTIVITIES. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | TO PROMOTE AND SUPPORT MARINE SCIENCE AWARENESS AND EDUCATION THROUGH HANDS-ON FIELD ACTIVITIES. | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $0 | GrantsAndAllocationsAmt |
| Program Service Expenses | $48,736 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $48,736 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (6 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| ROBERT M REYNOLDS | ||||
| TREASURER | 0.00 | $0 | $0 | $0 |
| KRISTINE M REYNOLDS | ||||
| CLERK | 0.00 | $0 | $0 | $0 |
| ROBERT M REYNOLDS | ||||
| DIRECTOR | 0.00 | $0 | $0 | $0 |
| KRISTINE M REYNOLDS | ||||
| DIRECTOR | 0.00 | $0 | $0 | $0 |
| ROBERT M REYNOLDS | ||||
| PRESIDENT | 20.00 | $13,000 | $0 | $0 |
| KRISTINE M REYNOLDS | ||||
| VICE PRESIDENT | 2.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROBERT M REYNOLDS | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 54 WIDGEON ROAD | AddressLine1Txt |
| City | FALMOUTH | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02540 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5085667790 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| School Operating | 0 | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (1) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $57,611 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $19,650 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,875 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $52,885 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $69,715 | CurrentTaxYearAmt |
| Total | $208,736 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $57,611 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $19,650 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,875 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $52,885 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $69,715 | CurrentTaxYearAmt |
| Total | $208,736 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $208,736 | PublicSupportTotal170Amt |
| Total Support | $208,736 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $133,976 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 1.00000 | PublicSupportCY170Pct |
| Public Support PY170 | 1.00000 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE | DESCRIPTION: CAPE COD FIVE. AMOUNT: 4. |
| FORM 990-EZ, PART I, LINE 10 - PAYMENTS TO AFFILIATES | AFFILIATE NAME: GULL ISLAND ISLAND INSTITUTE, INC. AFFILIATE ADDRESS: 16 NORWOOD AVENUE SOMERVILLE, MA 02145. PURPOSE OF PAYMENT: FISCAL SPONSORSHIP. AMOUNT OF PAYMENT: 81,450. |
| FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID | ACTIVITY CLASSIFICATION: ACADEMIC STUDY. GRANTEE NAME: GULL ISLAND ISLAND INSTITUTE, INC. GRANTEE ADDRESS: 16 NORWOOD AVENUE SOMERVILLE, MA 02145. GRANTEE RELATIONSHIP: RELATED PARTY. PROPERTY DESCRIPTION: CASH. DATE OF GIFT: 12/18/23. AMOUNT GIVEN: 10,000. |
| FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES | DESCRIPTION: OFFICE EXPENSE. AMOUNT: 1,948. DESCRIPTION: INSURANCE EXPENSE. AMOUNT: 6,601. DESCRIPTION: EQUIPMENT RENTAL. AMOUNT: 27,500. DESCRIPTION: CLASS SPACE RENTAL. AMOUNT: 2,927. DESCRIPTION: COMPUTER & INTERNET. AMOUNT: 2,614. DESCRIPTION: TRAVEL. AMOUNT: 315. DESCRIPTION: JOB MATERIALS. AMOUNT: 2,897. DESCRIPTION: TELEPHONE. AMOUNT: 1,538. DESCRIPTION: PAYROLL TAXES. AMOUNT: 1,260. TOTAL TO FORM 990-EZ, LINE 16: 47,600. |
Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Declaration | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. | DeclarationDesc |
Comments