FATHERS AND MOTHERS INFANTS ELDERS AND YOUTH INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
FATHERS AND MOTHERS INFANTS ELDERS AND YOUTH INC (EIN 04-3391863)
Tax period
2023-07-01 to 2024-06-30
Filed
2025-05-14
IRS object ID
202511349349310066
Schema version
2023v6.0
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)
Return2025-05-14T16:39:32-04:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN814987490PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1DOUCETTE & DOUCETTE CPAS LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line131 HAYWARD ST STE 2FAddressLine1Txt
CityFRANKLINCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02038ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN043391863EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FATHERS AND MOTHERS INFANTS ELDERBusinessNameLine1Txt
Business Name Line2AND YOUTH INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlFATHBusinessNameControlTxt
Phone6179691454PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line180 WABAN HILL ROADAddressLine1Txt
CityNEWTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02467ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonHAROLD MAY MDPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone6179691454PhoneNum
Signature2025-05-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDENISE M SMITH CPAPreparerPersonNm
PTINP01476230PTIN
Phone5083393078PhoneNum
Preparation2025-05-14PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1FAMILY INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerHAROLD MAY MDPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line180 WABAN HILL ROADAddressLine1Txt
CityNEWTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02467ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$195,021GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.FAMILYSYSTEM.NETWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Activity Or MissionTO DEVELOP SYSTEMS OF MUTUAL SUPPORT THAT WILL ENHANCE THE QUALITY OF LIFE FOR ALL CHILDREN AND FAMILIES.ActivityOrMissionDesc
Voting Members Governing Body11VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$67,500PYContributionsGrantsAmt
CY Contributions Grants$190,000CYContributionsGrantsAmt
CY Program Service Revenue$5,017CYProgramServiceRevenueAmt
PY Investment Income$9PYInvestmentIncomeAmt
CY Investment Income$4CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$67,509PYTotalRevenueAmt
CY Total Revenue$195,021CYTotalRevenueAmt
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$191,216PYOtherExpensesAmt
CY Other Expenses$197,821CYOtherExpensesAmt
PY Total Expenses$191,216PYTotalExpensesAmt
CY Total Expenses$197,821CYTotalExpensesAmt
PY Revenues Less Expenses-$123,707PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$2,800CYRevenuesLessExpensesAmt
Total Assets BOY$30,125TotalAssetsBOYAmt
Total Assets EOY$24,525TotalAssetsEOYAmt
Total Liabilities BOY$6,000TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,200TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$24,125NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$21,325NetAssetsOrFundBalancesEOYAmt
MissionTO DEVELOP SYSTEMS OF MUTUAL SUPPORT THAT WILL ENHANCE THE QUALITY OF LIFE FOR ALL CHILDREN AND FAMILIES.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$181,878ExpenseAmt
Revenue$5,017RevenueAmt
DescTO DEVELOP SYSTEMS OF MUTUAL SUPPORT THAT WILL ENHANCE THE QUALITY OF LIFE FOR ALL CHILDREN AND FAMILIES.Desc
Total Program Service Expenses$181,878TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
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 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 Document1IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
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 Members11GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesfalseMinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
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)
PersonHAROLD MAY MDPersonNm
Phone6179691454PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line180 WABAN HILL ROADAddressLine1Txt
CityNEWTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02467ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
DARRELL LEMAR
TREASURER1.00Yes (X)Yes (X)$0$0$0
LEONARD LEE
DIRECTOR1.00Yes (X)$0$0$0
DAVID A MARK MD
VICE PRESIDE1.00Yes (X)Yes (X)$0$0$0
HAROLD MAY MD
PRESIDENT20.00Yes (X)Yes (X)$0$0$0
AGNES MAY
DIRECTOR1.00Yes (X)$0$0$0
CHARLES O'CONNELL
DIRECTOR1.00Yes (X)$0$0$0
EMANUS SIMEON
DIRECTOR1.00Yes (X)$0$0$0
RICHE ZAMOR SR
DIRECTOR1.00Yes (X)$0$0$0
HOPE STRAUGHAN
VP/CLERK1.00Yes (X)Yes (X)$0$0$0
WILLIAM WALCZAK
DIRECTOR1.00Yes (X)$0$0$0
KRISTINA WILE
DIRECTOR1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$190,000AllOtherContributionsAmt
Total Contributions$190,000TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescPROGRAM REVENUEDesc
Total Revenue Column$5,017TotalRevenueColumnAmt
Related Or Exempt Func Income$5,017RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$5,017TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$4TotalRevenueColumnAmt
Related Or Exempt Func Income$4RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$195,021TotalRevenueColumnAmt
Related Or Exempt Func Income$5,021RelatedOrExemptFuncIncomeAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$77,000TotalAmt
Program Services$77,000ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$6,205TotalAmt
Management And General$6,205ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$9,738TotalAmt
Management And General$9,738ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$5,493TotalAmt
Program Services$5,493ProgramServicesAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescPROGRAM EXPENSEDesc
Total$99,385TotalAmt
Program Services$99,385ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$197,821TotalAmt
Program Services$181,878ProgramServicesAmt
Management And General$15,943ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$30,125BOYAmt
EOY$24,525EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$30,125BOYAmt
EOY$24,525EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$6,000BOYAmt
EOY$3,200EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$6,000BOYAmt
EOY$3,200EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$24,125BOYAmt
EOY$21,325EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$24,125BOYAmt
EOY$21,325EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$30,125BOYAmt
EOY$24,525EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$2,800ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
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$26,470CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$30,500CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$300,000CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$67,500CurrentTaxYearMinus1YearAmt
Current Tax Year$190,000CurrentTaxYearAmt
Total$614,470TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$26,470CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$30,500CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$300,000CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$67,500CurrentTaxYearMinus1YearAmt
Current Tax Year$190,000CurrentTaxYearAmt
Total$614,470TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$287,922SubstantialContributorsTotAmt
Public Support Total170$326,548PublicSupportTotal170Amt
Total Support$614,470TotalSupportAmt
Gross Receipts Rltd Activities$5,051GrossReceiptsRltdActivitiesAmt
Public Support CY1700.53140PublicSupportCY170Pct
Public Support PY1700.70890PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 6THE BOARD OF DIRECTORS MEETS REGULARLY.
FORM 990, PAGE 6, PART VI, LINE 7ABOARD MEMBERS ARE ELECTED AT REGULAR BOARD MEETINGS.
FORM 990, PAGE 6, PART VI, LINE 7BDECISIONS ARE MADE AT REGULAR BOARD MEETINGS.
FORM 990, PAGE 6, PART VI, LINE 8BTHERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BOARD.
FORM 990, PAGE 6, PART VI, LINE 11BTHE FORM 990 IS REVIEWED BY THE PRESIDENT AND THE BOARD.
FORM 990, PAGE 6, PART VI, LINE 19GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.

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