FRIENDS OF EASTHAMPTON COUNCIL ON AGING: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
FRIENDS OF EASTHAMPTON COUNCIL ON AGING (EIN 04-3262569)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-05-01
IRS object ID
202301219349302080
Schema version
2022v5.0
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)
Return2023-05-01T14:22:45-04:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN043205449PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1DANIEL W POLACHEK PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1335 SOUTH STAddressLine1Txt
CityNORTHAMPTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01061ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN043262569EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE FRIENDS OF THE EASTHAMPTONBusinessNameLine1Txt
Business Name Line2COUNCIL ON AGING INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlFRIEBusinessNameControlTxt
Phone4135276151PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line119 UNION STAddressLine1Txt
CityEASTHAMPTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01027ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMARY LOUISE MORRISPersonNm
Person TitleTREASURERPersonTitleTxt
Phone4135276151PhoneNum
Signature2023-05-01SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstMARYPersonFirstNm
Person LastMORRISPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDANIEL L POLACHEKPreparerPersonNm
PTINP00744909PTIN
Phone4135845809PhoneNum
Preparation2023-05-01PreparationDt
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMARY LOUISE MORRISPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line18 TREEHOUSE CIRLE UNIT 2AddressLine1Txt
CityEASTHAMPTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01027ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$10,993GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1988FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionFUNDRAISE FOR THE EASTHAMPTON COUNCIL ON AGINGActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$7,335PYContributionsGrantsAmt
CY Contributions Grants$9,522CYContributionsGrantsAmt
PY Program Service Revenue$2,369PYProgramServiceRevenueAmt
CY Program Service Revenue$1,433CYProgramServiceRevenueAmt
PY Investment Income$43PYInvestmentIncomeAmt
CY Investment Income$38CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$9,747PYTotalRevenueAmt
CY Total Revenue$10,993CYTotalRevenueAmt
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$12,754PYOtherExpensesAmt
CY Other Expenses$12,931CYOtherExpensesAmt
PY Total Expenses$12,754PYTotalExpensesAmt
CY Total Expenses$12,931CYTotalExpensesAmt
PY Revenues Less Expenses-$3,007PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$1,938CYRevenuesLessExpensesAmt
Total Assets BOY$20,443TotalAssetsBOYAmt
Total Assets EOY$18,505TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$20,443NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$18,505NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionFUNDRAISE FOR THE EASTHAMPTON COUNCIL ON AGINGMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$10,796ExpenseAmt
DescRAISE MONEY FOR THE EASTHAMPTON COUNCIL ON AGINGDesc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$26ExpenseAmt
DescFUNDRAISE FOR THE EASTHAMPTON CONCEL ON AGINGDesc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$26TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$10,822TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
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 RequiredfalseScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
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 MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcfalseRegularMonitoringEnfrcInd
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)
PersonMARY LOUISE MORRISPersonNm
Phone4135276151PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line18 TREEHOUSE CIRLE UNIT 2AddressLine1Txt
CityEASTHAMPTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01027ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
GAYLE BEAUPRE
VICE PRESIDEYes (X)Yes (X)$0$0$0
LESLIE BUTTON
SECRETARYYes (X)Yes (X)$0$0$0
ABBY LAVALLEY
PRESIDENTYes (X)Yes (X)$0$0$0
MARY LOUISE MORRIS
TREASURERYes (X)Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$2,145MembershipDuesAmt
Government Grants$7,362GovernmentGrantsAmt
All Other Contributions$15AllOtherContributionsAmt
Total Contributions$9,522TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmt
SENIOR ACTIVITY$428$428
SLIVER CIRCLE$360$360
TBR PVTA$355$355
CRAFT FAIR$290$290
FieldValueIRS element (for citing)
Total Program Service Revenue$1,433TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$38TotalRevenueColumnAmt
Exclusion$38ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$10,993TotalRevenueColumnAmt
Exclusion$1,471ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$26TotalAmt
Program Services$26ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
DISBURSED FUNDS TO SR$6,856$6,856
OFFICE EXPENSE$2,109$2,109
ACTIVITIES$1,945$1,945
HONORARIUM$698$698

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$1,297TotalAmt
Program Services$1,297ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$12,931TotalAmt
Program Services$10,822ProgramServicesAmt
Management And General$2,109ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,890BOYAmt
EOY$3,167EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$18,527BOYAmt
EOY$15,338EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$25,727LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$25,727LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$26BOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$20,443BOYAmt
EOY$18,505EOYAmt

Total Liabilities TotalLiabilitiesGrp

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

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$20,443BOYAmt
EOY$18,505EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$20,443BOYAmt
EOY$18,505EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$20,443BOYAmt
EOY$18,505EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$1,938ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$9,697CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$5,852CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$10,423CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$7,335CurrentTaxYearMinus1YearAmt
Current Tax Year$9,507CurrentTaxYearAmt
Total$42,814TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$9,697CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$5,852CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$10,423CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$7,335CurrentTaxYearMinus1YearAmt
Current Tax Year$9,507CurrentTaxYearAmt
Total$42,814TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$42,814PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$29CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$213CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$153CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$43CurrentTaxYearMinus1YearAmt
Current Tax Year$38CurrentTaxYearAmt
Total$476TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$38,852CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$25,402CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,896CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,369CurrentTaxYearMinus1YearAmt
Current Tax Year$1,448CurrentTaxYearAmt
Total$71,967TotalAmt
FieldValueIRS element (for citing)
Total Support$115,257TotalSupportAmt
Public Support CY1700.37150PublicSupportCY170Pct
Public Support PY1700.52900PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferencePART II, LINE 10FormAndLineReferenceDesc
ExplanationOTHER INCOME 71,967ExplanationTxt

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$25,727OtherCostOrOtherBasisAmt
Depreciation$25,727DepreciationAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 1, PART I, LINE 6VOLUNTEERS HELP LINE UP EVENTS, NO BENEFITS RECEIVED
FORM 990, PAGE 2, PART III, LINE 4DFUNDRAISE FOR THE EASTHAMPTON CONCEL ON AGING
FORM 990, PAGE 6, PART VI, LINE 7AANNUALLY
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19MASS WEBSITE
FORM 990, PART IX, LINE 24ESILVER CIRCLE 345 0 0 PVTA 342 0 0 FEES 320 0 0 CRAFT FAIR 290 0 0 TOTAL 1,297 0 0

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.