DRACUT ACCESS TELEVISION INC: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- DRACUT ACCESS TELEVISION INC (EIN 03-0606247)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2023-12-19
- IRS object ID
- 202333539349300508
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-12-19T10:32:01-05:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 263582184 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CAIN BOURRET JARRY & CRESSMAN LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1175 MAMMOTH ROAD SUITE 2A | AddressLine1Txt |
| City | DRACUT | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01826 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 030606247 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DRACUT ACCESS TELEVISION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | DRAC | BusinessNameControlTxt |
| Phone | 9789575522 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 91 MILL STREET SUITE 8 | AddressLine1Txt |
| City | DRACUT | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 018263277 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GARY MEUSE | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 9789575522 | PhoneNum |
| Signature | 2023-12-19 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | GARY | PersonFirstNm |
| Person Last | MEUSE | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | STEVEN R BOURRET | PreparerPersonNm |
| PTIN | P00042047 | PTIN |
| Phone | 9789571421 | PhoneNum |
| Preparation | 2023-12-19 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | GARY MEUSE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 91 MILL STREET UNIT 8 | AddressLine1Txt |
| City | DRACUT | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01826 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $542,576 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.DRACUTTV.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2006 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | THE ORGANIZATION IS THE DESIGNATED ACCESS CABLE TELEVISION STATION FOR THE TOWN OF DRACUT, MASSACHUSETTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 6 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $302,674 | PYContributionsGrantsAmt |
| CY Contributions Grants | $534,468 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,889 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,250 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$6,639 | PYInvestmentIncomeAmt |
| CY Investment Income | $3,614 | CYInvestmentIncomeAmt |
| CY Other Revenue | $1,244 | CYOtherRevenueAmt |
| PY Total Revenue | $297,924 | PYTotalRevenueAmt |
| CY Total Revenue | $542,576 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $153,572 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $344,158 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $137,952 | PYOtherExpensesAmt |
| CY Other Expenses | $276,676 | CYOtherExpensesAmt |
| PY Total Expenses | $291,524 | PYTotalExpensesAmt |
| CY Total Expenses | $620,834 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $6,400 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$78,258 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,378,212 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,592,800 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $31,491 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $324,337 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,346,721 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,268,463 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE ORGANIZATION IS THE DESIGNATED ACCESS CABLE TELEVISION STATION FOR THE TOWN OF DRACUT, MASSACHUSETTS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $615,063 | ExpenseAmt |
| Revenue | $533,406 | RevenueAmt |
| Desc | THE CORPORATION PROVIDES COMMUNITY AND EDUCATIONAL PROGRAMMING, ALONG WITH TRAINING TO MEMBERS, WHO ARE RESIDENTS OF DRACUT, MASSACHUSETTS IN THE USE OF TELEVISION PRODUCTION FACILITIES. IT ALSO PROVIDES THE USE OF ACCESS CHANNELS FOR THE AIRING OF LOCAL PROGRAMMING, COMMUNITY EVENTS, AND GOVERNMENTAL PROCEEDINGS. | Desc |
| Total Program Service Expenses | $615,063 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 9 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 6 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | false | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DRACUT ACCESS TELEVISION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9789575522 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 91 MILL STREET | AddressLine1Txt |
| Address Line2 | SUITE 8 | AddressLine2Txt |
| City | DRACUT | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01826 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| JOHN ZIMINI | ||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| PHILLIPPE THIBAULT | ||||||
| VICE PRESIDE | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MATTHEW SHEEHAN | ||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BRIAN GENEST | ||||||
| CLERK | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| TAMI DRISTILIARIS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| REBECCA DUDA | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| GORDY SCOTT | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| GARY MEUSE | ||||||
| EXECUTIVE DI | 40.00 | Yes (X) | $91,409 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $91,409 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Membership Dues | $1,062 | MembershipDuesAmt |
| Government Grants | $533,406 | GovernmentGrantsAmt |
| Total Contributions | $534,468 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | EDUCATIONAL CLASSES IN TV | Desc |
| Business | 611420 | BusinessCd |
| Total Revenue Column | $3,250 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,250 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,250 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,614 | TotalRevenueColumnAmt |
| Exclusion | $3,614 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROGRAM SPONSORSHIPS | Desc |
| Total Revenue Column | $1,244 | TotalRevenueColumnAmt |
| Exclusion | $1,244 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,244 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $542,576 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,250 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $4,858 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $91,409 | TotalAmt |
| Program Services | $86,839 | ProgramServicesAmt |
| Management And General | $4,570 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $204,775 | TotalAmt |
| Program Services | $204,775 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,226 | TotalAmt |
| Program Services | $25,623 | ProgramServicesAmt |
| Management And General | $603 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,748 | TotalAmt |
| Program Services | $21,385 | ProgramServicesAmt |
| Management And General | $363 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,423 | TotalAmt |
| Program Services | $21,423 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,255 | TotalAmt |
| Program Services | $14,255 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,788 | TotalAmt |
| Program Services | $3,788 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,430 | TotalAmt |
| Program Services | $20,430 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $62,325 | TotalAmt |
| Program Services | $62,181 | ProgramServicesAmt |
| Management And General | $144 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,996 | TotalAmt |
| Program Services | $82,996 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,033 | TotalAmt |
| Program Services | $14,001 | ProgramServicesAmt |
| Management And General | $32 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| UTILITIES | $25,415 | $25,356 | $59 |
| CONTRACT LABOR | $9,265 | $9,265 | |
| STUDIO EXPENSE | $8,748 | $8,748 | |
| DUES & SUBSCRIPTIONS | $4,706 | $4,706 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,292 | TotalAmt |
| Program Services | $9,292 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $620,834 | TotalAmt |
| Program Services | $615,063 | ProgramServicesAmt |
| Management And General | $5,771 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $75,280 | BOYAmt |
| EOY | $72,068 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $423,252 | BOYAmt |
| EOY | $427,268 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,192 | BOYAmt |
| EOY | $15,865 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,460,317 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $646,785 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $863,488 | BOYAmt |
| EOY | $813,532 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $264,067 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,378,212 | BOYAmt |
| EOY | $1,592,800 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,491 | BOYAmt |
| EOY | $54,483 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $269,854 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,491 | BOYAmt |
| EOY | $324,337 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,346,721 | BOYAmt |
| EOY | $1,268,463 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,346,721 | BOYAmt |
| EOY | $1,268,463 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,378,212 | BOYAmt |
| EOY | $1,592,800 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$78,258 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
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 | $550,851 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $533,704 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $516,056 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $248,057 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $534,468 | CurrentTaxYearAmt |
| Total | $2,383,136 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $550,851 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $533,704 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $516,056 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $248,057 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $534,468 | CurrentTaxYearAmt |
| Total | $2,383,136 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $2,383,136 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $15,462 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $18,207 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $9,030 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,257 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,614 | CurrentTaxYearAmt |
| Total | $49,570 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $1,244 | CurrentTaxYearAmt |
| Total | $1,244 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $2,433,950 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $13,576 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.97910 | PublicSupportCY170Pct |
| Public Support PY170 | 0.97700 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $884,242 | OtherCostOrOtherBasisAmt |
| Depreciation | $191,925 | DepreciationAmt |
| Book Value | $692,317 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $576,075 | OtherCostOrOtherBasisAmt |
| Depreciation | $454,860 | DepreciationAmt |
| Book Value | $121,215 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $813,532 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| RIGHT OF USE ASSET | $262,804 |
| SECURITY DEPOSIT | $1,263 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $264,067 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OPERATING LEASE LIABILITY | Desc |
| Amt | $269,854 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $269,854 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $542,576 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $542,576 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $542,576 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $620,834 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $620,834 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $620,834 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXATION UNDER SECTION 501(A) AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 830 CMR 63.38T.1 OF MASSACHUSETTS GENERAL LAWS. SINCE THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAX LIABILITY, NO PROVISION IS MADE FOR CURRENT OR DEFERRED INCOME TAXES. THE ORGANIZATION IS NOT A PRIVATE FOUNDATION. ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 512(A)(1) OF THE CODE IS SUBJECT TO FEDERAL OR STATE INCOME TAX. THE ORGANIZATION ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH INCOME TAX ACCOUNTING GUIDANCE IN FASB ASC TOPIC 740, INCOME TAXES. MANAGEMENT IS NOT AWARE OF ANY TRANSACTIONS THAT WOULD NEGATIVELY IMPACT THE ORGANIZATION'S TAX-EXEMPT STATUS. THE PREPARATION OF FINANCIAL STATEMENTS IN CONFORMITY WITH GAAP REQUIRES THE ORGANIZATION TO REPORT INFORMATION REGARDING ITS EXPOSURE TO VARIOUS TAX POSITIONS TAKEN BY THE ORGANIZATION. THE ORGANIZATION HAS DETERMINED WHETHER ANY TAX POSITIONS HAVE MET THE RECOGNITION THRESHOLD AND HAVE MEASURED THE ORGANIZATION'S EXPOSURE TO THOSE TAX POSITIONS. MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS ADEQUATELY ADDRESSED ALL RELEVANT TAX POSITIONS AND THAT THERE ARE NO UNRECORDED TAX LIABILITIES. ANY INTEREST OR PENALTIES ASSESSED TO THE ORGANIZATION WOULD BE RECORDED IN OPERATING EXPENSES FOR THE YEAR. NO INTEREST OR PENALTIES FROM ANY TAX AUTHORITIES WERE RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION'S FEDERAL EXEMPT TAX RETURNS AND STATE REPORTS FOR THE YEARS ENDED JUNE 30, 2020 THROUGH JUNE 30, 2023 (OPEN YEARS) ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND MASSACHUSETTS ATTORNEY GENERAL'S OFFICE. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 7A | ALL MEMBERS OF THE BOARD OF DIRECTORS ARE ELECTED OR APPOINTED DURING THE ANNUAL MEETING OF THE MEMBERSHIP. A MAXIMUM OF 7 DIRECTORS SHALL BE ELECTED/APPOINTED. A MAXIMUM OF 3 MEMBERS OF THE BOARD SHALL BE APPOINTED, 1 BY EACH OF THE FOLLOWING: DRACUT BOARD OF SELECTMEN, TOWN OF DRACUT TOWN MANAGER, AND TOWN OF DRACUT SCHOOL COMMITTEE. |
| FORM 990, PAGE 6, PART VI, LINE 8B | NO COMMITTEE HAS THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| FORM 990, PAGE 6, PART VI, LINE 11B | FORM 990 IS REVIEWED BY OFFICERS, REPRESENTING THE BOARD OF DIRECTORS, PRIOR TO ACCEPTANCE AND FILING WITH THE IRS. |
| FORM 990, PAGE 6, PART VI, LINE 12C | EACH YEAR, EACH BOARD MEMBER SHALL DISCLOSE IN WRITING ANY INTEREST, AFFILIATION, OR MEMBERSHIP WHICH MIGHT GIVE RISE TO A CONFLICT OF INTEREST. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE PERFORMANCE AND COMPENSATION OF THE EXECUTIVE DIRECTOR IS REVIEWED AND APPROVED ANNUALLY BY THE BOARD OF DIRECTORS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | COPIES OF ALL OF THESE DOCUMENTS ARE AVAILABLE UPON REQUEST. |