FRIENDS OF EASTHAMPTON COUNCIL ON AGING: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
FRIENDS OF EASTHAMPTON COUNCIL ON AGING (EIN 04-3262569)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-06-14
IRS object ID
202411669349300831
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

FieldValueIRS element (for citing)
Return2024-06-14T12:08:26-04:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN043487117PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BERNICE F LORD CPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1251 NORTHAMPTON STREET SUITE AAddressLine1Txt
CityEASTHAMPTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01027ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN043262569EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FRIENDS OF THE EASTHAMPTON COABusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlFRIEBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line119 UNION STREETAddressLine1Txt
CityEASTHAMPTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01027ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonANN LONGLEYPersonNm
Person TitleTREASURERPersonTitleTxt
Phone4135276151PhoneNum
Signature2024-06-05SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstANNPersonFirstNm
Person LastLONGLEYPersonLastNm
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBERNICE F LORD CPAPreparerPersonNm
PTINP00512863PTIN
Phone4135291863PhoneNum
Preparation2024-06-05PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerANN LONGLEYPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line119 UNION STREETAddressLine1Txt
CityEASTHAMPTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01027ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$41,466GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Activity Or MissionSUPPORT OF THE EASTHAMPTON COUNCIL ON AGINGActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$9,522PYContributionsGrantsAmt
CY Contributions Grants$4,331CYContributionsGrantsAmt
PY Program Service Revenue$1,433PYProgramServiceRevenueAmt
CY Program Service Revenue$36,827CYProgramServiceRevenueAmt
PY Investment Income$38PYInvestmentIncomeAmt
CY Investment Income$308CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$10,993PYTotalRevenueAmt
CY Total Revenue$41,466CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$12,931PYOtherExpensesAmt
CY Other Expenses$37,302CYOtherExpensesAmt
PY Total Expenses$12,931PYTotalExpensesAmt
CY Total Expenses$37,302CYTotalExpensesAmt
PY Revenues Less Expenses-$1,938PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$4,164CYRevenuesLessExpensesAmt
Total Assets BOY$18,505TotalAssetsBOYAmt
Total Assets EOY$24,455TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$18,505NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$24,455NetAssetsOrFundBalancesEOYAmt
MissionSUPPORT OF THE EASTHAMPTON COUNCIL ON AGINGMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$35,936ExpenseAmt
Revenue$38,767RevenueAmt
DescSUPPORT OF THE EASTHAMPTON COUNCIL ON AGINGDesc
Total Program Service Expenses$35,936TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Excs Tax Sect4951 Or4952 Or4953falseExcsTaxSect4951Or4952Or4953Ind
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonANN LONGLEYPersonNm
Phone4135276151PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line119 UNION STREETAddressLine1Txt
CityEASTHAMPTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01027ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
ABBY LAVALLEY
PRESIDENT40Yes (X)Yes (X)$0$0$0
GAYLE BEAUPRE
VICE PRESIDENT40Yes (X)Yes (X)$0$0$0
ANN LONGLEY
TREASURER40Yes (X)Yes (X)$0$0$0
LESLIE BUTTON
CLERK40Yes (X)Yes (X)$0$0$0
FieldValueIRS element (for citing)
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Membership Dues$1,940MembershipDuesAmt
All Other Contributions$2,391AllOtherContributionsAmt
Total Contributions$4,331TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TRAVEL CLUB713900$34,698$34,698
CRAFT FAIR713900$1,096$1,096
OTHER ENTERTAINMENT713900$1,033$1,033
FieldValueIRS element (for citing)
Total Program Service Revenue$36,827TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$308TotalRevenueColumnAmt
Related Or Exempt Func Income$308RelatedOrExemptFuncIncomeAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$41,466TotalRevenueColumnAmt
Related Or Exempt Func Income$37,135RelatedOrExemptFuncIncomeAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$300TotalAmt
Management And General$300ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,066TotalAmt
Management And General$1,066ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$32,391TotalAmt
Program Services$32,391ProgramServicesAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescPROGRAM ACTIVITIESDesc
Total$3,545TotalAmt
Program Services$3,545ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$37,302TotalAmt
Program Services$35,936ProgramServicesAmt
Management And General$1,366ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$3,167BOYAmt
EOY$4,134EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$15,338BOYAmt
EOY$20,321EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$25,727LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$25,727LandBldgEquipAccumDeprecAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$18,505BOYAmt
EOY$24,455EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$18,505BOYAmt
EOY$24,455EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$18,505BOYAmt
EOY$24,455EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$18,505BOYAmt
EOY$24,455EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$4,164ReconcilationRevenueExpnssAmt
Prior Period Adjustments$1,786PriorPeriodAdjustmentsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind
Support Sum$0SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,852CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$10,423CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$7,335CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$9,507CurrentTaxYearMinus1YearAmt
Current Tax Year$4,331CurrentTaxYearAmt
Total$37,448TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,852CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$10,423CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$7,335CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$9,507CurrentTaxYearMinus1YearAmt
Current Tax Year$4,331CurrentTaxYearAmt
Total$37,448TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$37,448PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year$308CurrentTaxYearAmt
Total$308TotalAmt
FieldValueIRS element (for citing)
Total Support$37,756TotalSupportAmt
Gross Receipts Rltd Activities$36,827GrossReceiptsRltdActivitiesAmt
Public Support CY1700.99180PublicSupportCY170Pct
Public Support PY1700.37150PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
990, PAGE 1, LINE 17OTHER EXPENSES CONSIST OF PROGRAM SUPPLIES AND MATERIALS.
PART VI, LINE 11BALL BOARD MEMBERS REVIEW AND APPROVE THIS FORM 990 BEFORE SUBMISSION.
ALL BOARD MEMBERS, AT LEAST ANNUALLY, REVIEW THE CONFLICTOF INTEREST POLICY AND DISCLOSE ANY CONFLICTS, IF ANY. THERE WERE NO CONFLICTS OF INTEREST DURING THIS YEAR. THE ORGANIZATION HAS NO EMPLOYEES.

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