PAUL KOSTER MEMORIAL BENEFIT: Form 990EZ, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- PAUL KOSTER MEMORIAL BENEFIT (EIN 04-3831473)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-05-10
- IRS object ID
- 202401319349202165
- Schema version
- 2023v5.0
- 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 | 2024-05-10T12:53:34-04:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 203223210 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JONES LITTLE & CO CPA'S LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 186 WEST MONTAUK HIGHWAY SUITE D3 | AddressLine1Txt |
| City | HAMPTON BAYS | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 119462347 | 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 | 043831473 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PAUL KOSTER MEMORIAL BENEFIT INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PAUL | BusinessNameControlTxt |
| Phone | 6312836681 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 35 ROBINHOOD LANE | AddressLine1Txt |
| City | SOUTHAMPTON | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11968 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JEAN MACKENZIE | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 6312836681 | PhoneNum |
| Signature | 2024-05-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | JEAN | PersonFirstNm |
| Person Last | MACKENZIE | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KATHLEEN GALWAY CPA | PreparerPersonNm |
| PTIN | P00370202 | PTIN |
| Phone | 6317284020 | PhoneNum |
| Preparation | 2024-05-10 | PreparationDt |
| 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 |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | N/A | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $12,558 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $12,558 | ContributionsGiftsGrantsEtcAmt |
| Total Revenue | $12,558 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $5,000 | GrantsAndSimilarAmountsPaidAmt |
| Other Expenses Total | $4,325 | OtherExpensesTotalAmt |
| Total Expenses | $9,325 | TotalExpensesAmt |
| Excess Or Deficit For Year | $3,233 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $25,363 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $28,596 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,363 | BOYAmt |
| EOY | $28,596 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,363 | BOYAmt |
| EOY | $28,596 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,363 | BOYAmt |
| EOY | $28,596 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | CHARITABLE GIVIN TO OTHER NON-PROFIT ORGANIZATIONS TO SUPPORT THEIR CHARITABLE PROGRAMS AND SCHOLARSHIPS TO STUDENTS PURSUING POST-SECONDARY EDUCATION. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | PAUL KOSTER MEMORIAL BENEFIT INC., PROVIDES CHARITABLE GIVING TO THE OTHER NON-PROFIT ORGANIZATIONS TO SUPPORT THEIR CHARITABLE PROGRAMS AND PROVIDE SCHOALRSHPIS TO STUDENTS PURSUING POST-SECONDARY EDUCATION. | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $5,000 | GrantsAndAllocationsAmt |
| Program Service Expenses | $5,830 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $5,830 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (7 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| JEAN MACKENZIE | ||
| PRESIDENT | 000.00 | $0 |
| PATRICIA REHILL | ||
| TREASURER | 000.00 | $0 |
| PATON MILLER | ||
| DIRECTOR | 000.00 | $0 |
| KATHLEEN WARNER | ||
| DIRECTOR | 000.00 | $0 |
| RALPH DRATCH | ||
| DIRECTOR | 000.00 | $0 |
| MATHEW MAGEE | ||
| DIRECTOR | 000.00 | $0 |
| KATELYN BRADY-STUKAS | ||
| DIRECTOR | 000.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JEAN MACKENZIE | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 35 ROBINHOOD LANE | AddressLine1Txt |
| City | SOUTHAMPTON | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11968 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6312836681 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | 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 | $19,521 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $21,172 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $676 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $22,935 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,558 | CurrentTaxYearAmt |
| Total | $76,862 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $19,521 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $21,172 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $676 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $22,935 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,558 | CurrentTaxYearAmt |
| Total | $76,862 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $76,862 | PublicSupportTotal170Amt |
| Total Support | $76,862 | TotalSupportAmt |
| Public Support CY170 | 1.00000 | PublicSupportCY170Pct |
| Public Support PY170 | 0.89700 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 16 | EXPENSES WEBSITE 509 PROCESSING FEES 24 NYS FEES 25 MISCELLANEOUS EXPENSES 272 FUNDRAISING 3,495 TOTAL 4,325 |
| FORM 990-EZ, PART III | CHARITABLE GIVIN TO OTHER NON-PROFIT ORGANIZATIONS TO SUPPORT THEIR CHARITABLE PROGRAMS AND SCHOLARSHIPS TO STUDENTS PURSUING POST-SECONDARY EDUCATION. |
Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Declaration | A. DID THE ORGANIZATION, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT? ......NO B. DID THE ORGANIZATION, DURING THE YEAR, PAY PREMIUMS, DIRECTLY OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT? .....................NO | DeclarationDesc |