BEVERLY FARMS IMPROVEMENT SOCIETY INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
BEVERLY FARMS IMPROVEMENT SOCIETY INC (EIN 30-0092930)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-04-23
IRS object ID
202541139349300014
Schema version
2024v5.1
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)
Return2025-04-23T06:23:12-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN831219903PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WRP TAX SERVICES INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11732 N 1ST STREET - SUITE 220AddressLine1Txt
CitySAN JOSECityNm
State AbbreviationCAStateAbbreviationCd
ZIP95112ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN300092930EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BEVERLY FARMS IMPROVEMENT SOCIETY INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBEVEBusinessNameControlTxt
Phone9789223653PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 5051AddressLine1Txt
CityBEVERLY FARMSCityNm
State AbbreviationMAStateAbbreviationCd
ZIP019152225ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMARY MCCAFFREYPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone9789223653PhoneNum
Signature2025-04-12SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonALAN WERBA CPAPreparerPersonNm
PTINP01218320PTIN
Phone4082603109PhoneNum
Preparation2025-04-12PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMARY MCCAFFREYPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 5051AddressLine1Txt
CityBEVERLY FARMSCityNm
State AbbreviationMAStateAbbreviationCd
ZIP019152225ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$143,948GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.BEVERLYFARMS.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2001FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionTO AID, ASSIST AND ENCOURAGE THE CITY OF BEVERLY AND THE PUBLIC TO PROVIDE AND PRESERVE THE NATURAL BEAUTIES OF THE CITY OF BEVERLY.ActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$73,902TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$5,570PYContributionsGrantsAmt
CY Contributions Grants$13,211CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$46,571PYInvestmentIncomeAmt
CY Investment Income$30,486CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$57,898CYOtherRevenueAmt
PY Total Revenue$52,141PYTotalRevenueAmt
CY Total Revenue$101,595CYTotalRevenueAmt
PY Grants And Similar Paid$1,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$2,680CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$7,257CYTotalFundraisingExpenseAmt
PY Other Expenses$27,318PYOtherExpensesAmt
CY Other Expenses$113,234CYOtherExpensesAmt
PY Total Expenses$28,318PYTotalExpensesAmt
CY Total Expenses$115,914CYTotalExpensesAmt
PY Revenues Less Expenses$23,823PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$14,319CYRevenuesLessExpensesAmt
Total Assets BOY$916,030TotalAssetsBOYAmt
Total Assets EOY$901,624TotalAssetsEOYAmt
Total Liabilities BOY$87TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$915,943NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$901,624NetAssetsOrFundBalancesEOYAmt
MissionTO AID, ASSIST AND ENCOURAGE THE CITY OF BEVERLY AND THE PUBLIC TO PROVIDE AND PRESERVE THE NATURAL BEAUTIES OF THE CITY OF BEVERLY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$22,778ExpenseAmt
Grant$2,680GrantAmt
DescPLANTING AND DECORATION EXPENSES WITHIN THE BEVERLY FARMS PUBLIC PARKS PLUS REPAIRS AND MAINTENANCE PROJECTS WITHIN THE PARKS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$6,915ExpenseAmt
DescIMPROVEMENTS AND MAINTENANCE WITHIN THE BEVERLY FARMS FIRE STATION.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$67,504ExpenseAmt
Revenue$10,568RevenueAmt
DescRAISING FUNDS FOR FUTURE RESTORATION AND MAINTENANCE OF THE BEVERLY FARMS CEMETERY.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$97,197TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn0AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc0RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonMARY MCCAFFREYPersonNm
Phone9789223653PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 5051AddressLine1Txt
CityBEVERLY FARMSCityNm
State AbbreviationMAStateAbbreviationCd
ZIP019152225ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
MARY MCCAFFREY
PRESIDENT2.00Yes (X)Yes (X)$0$0$0
LORI SULLIVAN
TREASURER2.00Yes (X)Yes (X)$0$0$0
HOLLY SULLIVAN
SECRETARY2.00Yes (X)Yes (X)$0$0$0
MEDLEY LONG III
VICE PRESIDENT2.00Yes (X)Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$13,211AllOtherContributionsAmt
Total Contributions$13,211TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$16,004TotalRevenueColumnAmt
Unrelated Business Revenue$16,004UnrelatedBusinessRevenueAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$56,835SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$42,353SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$14,482SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$14,482TotalRevenueColumnAmt
Related Or Exempt Func Income$14,482RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescUNREALIZED GAINS SECURDesc
Business523000BusinessCd
Total Revenue Column$57,898TotalRevenueColumnAmt
Unrelated Business Revenue$57,898UnrelatedBusinessRevenueAmt
FieldValueIRS element (for citing)
Other Revenue Total$57,898OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$101,595TotalRevenueColumnAmt
Related Or Exempt Func Income$14,482RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$73,902UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$2,680TotalAmt
Program Services$2,680ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$4,940TotalAmt
Management And General$4,940ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$89TotalAmt
Management And General$89ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$267TotalAmt
Management And General$267ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$640TotalAmt
Management And General$640ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtFundraisingFundraisingAmt
CEMETARY RESTORATION PR$74,641$67,384$7,257
PLANTING AND DECORATION$11,285$11,285
DIX PARK PROJECT$8,813$8,813
FIRE STATION 2020 - 202$6,915$6,915

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$5,644TotalAmt
Program Services$120ProgramServicesAmt
Management And General$5,524ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$115,914TotalAmt
Program Services$97,197ProgramServicesAmt
Management And General$11,460ManagementAndGeneralAmt
Fundraising$7,257FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$80,826BOYAmt
EOY$60,610EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$612,432BOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$222,772BOYAmt
EOY$841,014EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$916,030BOYAmt
EOY$901,624EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$87BOYAmt
EOY$0EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$87BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$915,943BOYAmt
EOY$901,624EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$915,943BOYAmt
EOY$901,624EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$916,030BOYAmt
EOY$901,624EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$14,319ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$361CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$300CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$950CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$850CurrentTaxYearMinus1YearAmt
Current Tax Year$13,211CurrentTaxYearAmt
Total$15,672TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$361CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$300CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$950CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$850CurrentTaxYearMinus1YearAmt
Current Tax Year$13,211CurrentTaxYearAmt
Total$15,672TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$15,672PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$361CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$300CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$950CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$850CurrentTaxYearMinus1YearAmt
Current Tax Year$13,211CurrentTaxYearAmt
Total$15,672TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BA COPY OF THIS RETURN WAS EMAILED TO ALL GOVERNING BODY MEMBERS BEFORE IT WAS FILED.
FORM 990, PART VI, SECTION C, LINE 19ANYONE WISHING TO RECEIVE A COPY OF THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS SHOULD MAIL THEIR REQUEST TO MARY MCCAFFREY, PO BOX 5051, BEVERLY FARMS, MA 01915-2225.

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