AQUINNAH COMMUNITY ASSOCIATION INC: Form 990EZ, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- AQUINNAH COMMUNITY ASSOCIATION INC (EIN 01-0775562)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-02-28
- IRS object ID
- 202330599349200418
- Schema version
- 2022v4.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-02-28T08:55:39-06:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 873231666 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PKF O'Connor Davies LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 Mamaroneck Avenue Suite 301 | AddressLine1Txt |
| City | Harrison | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10528 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 010775562 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Aquinnah Community Association Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AQUI | BusinessNameControlTxt |
| Phone | 9144140744 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 494 | AddressLine1Txt |
| City | Aquinnah | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02535 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | David Eisenberg | PersonNm |
| Person Title | President and Director | PersonTitleTxt |
| Phone | 9144140744 | PhoneNum |
| Signature | 2023-02-26 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | David | PersonFirstNm |
| Person Last | Eisenberg | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | 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 | Daniel J McMahon | PreparerPersonNm |
| PTIN | P00075935 | PTIN |
| Phone | 9143818900 | PhoneNum |
| Preparation | 2023-02-26 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Change | Yes (X) | NameChangeInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | www.aquinnahca.org | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $126,227 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $46,083 | ContributionsGiftsGrantsEtcAmt |
| Other Revenue Total | $80,144 | OtherRevenueTotalAmt |
| Total Revenue | $126,227 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $13,790 | GrantsAndSimilarAmountsPaidAmt |
| Fees And Other Pymt To Ind Cntrct | $1,950 | FeesAndOtherPymtToIndCntrctAmt |
| Printing Publications Postage | $2,207 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $10,274 | OtherExpensesTotalAmt |
| Total Expenses | $28,221 | TotalExpensesAmt |
| Excess Or Deficit For Year | $98,006 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | -$58,366 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $39,640 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,278 | BOYAmt |
| EOY | $39,640 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,278 | BOYAmt |
| EOY | $39,640 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $98,644 | BOYAmt |
| EOY | $0 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$58,366 | BOYAmt |
| EOY | $39,640 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | Its purposes as set forth in its Articles of Incorporation are (a) to gather and disseminate information regarding the town's functions and operations, to facilitate such functions and operations, and to foster improvement in the quality of life for all people who own property or reside in or visit the Town, (b) to ensure the effective enforcement of all municipal laws and regulations, the proper collection and disbursement of public funds, and the prompt discharge of the Town's administrative responsibilities, (c) to assist the Town' public works, including the volunteer fire department, town library, playgrounds and beaches, (d) to encourage historic and environmental preservation in the Town, and (e) to carry on any other charitable or educational activity within the meaning of Sec. 501 (c) (3) or the applicable Massachusetts corporate laws. Our activities have been and are consistent with those purposes. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (3 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Grants And AllocationsGrantsAndAllocationsAmt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|---|
| Its purposes as set forth in its Articles of Incorporation are (a) to gather and disseminate information regarding the town's functions and operations, to facilitate such functions and operations, and to foster improvement in the quality of life for all (Continued on Schedule O) people who own property or reside in or visit the Town, (b) to ensure the effective enforcement of all municipal laws and regulations, the proper collection and disbursement of public funds, and the prompt discharge of the Town's administrative responsibilities, (c) to assist the Town' public works, including the volunteer fire department, town library, playgrounds and beaches, (d) to encourage historic and environmental preservation in the Town, and (e) to carry on any other charitable or educational activity within the meaning of Sec. 501 (c) (3) or the applicable Massachusetts corporate laws. Our activities have been and are consistent with those purposes. | $0 | $5,000 |
| One-time awards to graduating high school seniors from Aquinnah of $1,000 each to assist in their future educational or vocational plans for 2 graduates | $0 | $2,000 |
| Donation to the Permanent Endowment for Martha's Vineyard designated to the Emergency Rental Relief Fund established by the Dukes County Regional Housing Authority to provide rent relief for the residents of Dukes County, MA who do not qualify for government housing subsidies. Donations to the Town of Aquinnah in support of the annual 10k road race. Donations in support of the construction of a playground behind town hall. Donation to the town of Aquinnah to fund the construction or a pergola at Aquinnah Cliffs. Donation of two beach wheelchairs to the Town of Aquninnah. | $0 | $4,790 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $11,790 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (9 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| Jack Fruchtman | ||||
| Director | 1.00 | $0 | $0 | $0 |
| Daniel Polsby | ||||
| Director | 1.00 | $0 | $0 | $0 |
| Nicole Nelson MIller | ||||
| Director | 1.00 | $0 | $0 | $0 |
| Daniel Scheuer | ||||
| Director | 1.00 | $0 | $0 | $0 |
| Peter Temple | ||||
| Director | 1.00 | $0 | $0 | $0 |
| Morgan Hodgson | ||||
| Director & Asst Clerk | 2.00 | $0 | $0 | $0 |
| Matthew Born | ||||
| Director & VP | 2.00 | $0 | $0 | $0 |
| David Eisenberg | ||||
| Director & President | 3.00 | $0 | $0 | $0 |
| Sarah Thulin | ||||
| Director, Clerk & Treasur | 3.00 | $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 | David Eisenberg | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 494 | AddressLine1Txt |
| City | Aquinnah | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02535 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9144140744 | 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 | $112,700 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $65,993 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $64,583 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $70,018 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $46,083 | CurrentTaxYearAmt |
| Total | $359,377 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $112,700 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $65,993 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $64,583 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $70,018 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $46,083 | CurrentTaxYearAmt |
| Total | $359,377 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $76,381 | SubstantialContributorsTotAmt |
| Public Support Total170 | $282,996 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $8 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $80,144 | CurrentTaxYearAmt |
| Total | $80,144 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $439,529 | TotalSupportAmt |
| Public Support CY170 | 0.64390 | PublicSupportCY170Pct |
| Public Support PY170 | 0.75680 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990-EZ, Part I, Line 8 - Other Revenue | Description: Forgiveness of debt-legal fees. Amount: 80,144. |
| Form 990-EZ, Part I, Line 16 - Other Expenses | Description: Insurance. Amount: 9,663. Description: Bank charges. Amount: 96. Description: Filing fees. Amount: 51. Description: Website software & expense. Amount: 464. Total to Form 990-EZ, line 16: 10,274. |
| Form 990-EZ, Part II, Line 26 - Other Liabilities | Description: Accrued legal fees. Beg. of Year Amount: 80,144. End of Year Amount: 0. Description: Grants payable. Beg. of Year Amount: 18,500. End of Year Amount: 0. |
| Page 1, Line B | On March 26, 2022, the Corporation filed Articles of Amendment with the Commonwealth of Massachusettes to change its name to "Aquinnah Community Association, Inc." from Aquinnah/Gay Head Community Association, Inc. |
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 |
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