FOUR RIVERS EDUCATIONAL FOUNDATION: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
FOUR RIVERS EDUCATIONAL FOUNDATION (EIN 33-1011059)
Tax period
2021-07-01 to 2022-06-30
Filed
2022-11-15
IRS object ID
202203199349312350
Schema version
2021v4.2
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)
Return2022-11-15T12:14:36-06:00ReturnTs
Tax Period End2022-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN042536173PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1LIVINGSTON & HAYNES PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 330AddressLine1Txt
CityWARECityNm
State AbbreviationMAStateAbbreviationCd
ZIP01082ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN331011059EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FOUR RIVERS EDUCATIONAL FOUNDATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlFOURBusinessNameControlTxt
Phone4137754577PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1248 COLRAIN ROADAddressLine1Txt
CityGREENFIELDCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01301ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonPAMELA BROWNPersonNm
Person TitleTREASURERPersonTitleTxt
Phone4137754577PhoneNum
Signature2022-11-09SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstPAMELAPersonFirstNm
Person LastBROWNPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDEBRA L CHRISTENSENPreparerPersonNm
PTINP00642811PTIN
Phone4139675936PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerPAMELA BROWNPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line111 COATES ROADAddressLine1Txt
CityLEYDENCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01301ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$370,335GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2002FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionFOUR RIVERS EDUCATIONAL FOUNDATION, INC. IS A NONPROFIT CORPORATION BASED IN WESTERN MASSACHUSETTS, WHICH PROVIDES SUPPORT TO THE FOUR RIVERS CHARTER PUBLIC SCHOOL IN ONE OR MORE OF THE FOLLOWING WAYS: FINANCIAL, PROVIDE FACILITIES AND/OR EQUIPMENT, PROMOTIONAL AND OTHER WAYS STRENGTHENING THE SCHOOL'S ABILITY TO FULFILL ITS MISSION.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$18,801PYContributionsGrantsAmt
CY Contributions Grants$6,920CYContributionsGrantsAmt
PY Program Service Revenue$362,962PYProgramServiceRevenueAmt
CY Program Service Revenue$362,962CYProgramServiceRevenueAmt
PY Investment Income$426PYInvestmentIncomeAmt
CY Investment Income$453CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$382,189PYTotalRevenueAmt
CY Total Revenue$370,335CYTotalRevenueAmt
PY Grants And Similar Paid$50,891PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$20,144CYGrantsAndSimilarPaidAmt
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$32CYTotalFundraisingExpenseAmt
PY Other Expenses$328,331PYOtherExpensesAmt
CY Other Expenses$323,726CYOtherExpensesAmt
PY Total Expenses$379,222PYTotalExpensesAmt
CY Total Expenses$343,870CYTotalExpensesAmt
PY Revenues Less Expenses$2,967PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$26,465CYRevenuesLessExpensesAmt
Total Assets BOY$5,008,849TotalAssetsBOYAmt
Total Assets EOY$5,254,234TotalAssetsEOYAmt
Total Liabilities BOY$3,867,853TotalLiabilitiesBOYAmt
Total Liabilities EOY$4,078,087TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,140,996NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,176,147NetAssetsOrFundBalancesEOYAmt
MissionTHE FOUNDATION PROVIDES SUPPORT TO THE FOUR RIVERS CHARTER PUBLIC SCHOOL IN ONE OR MORE OF THE FOLLOWING WAYS: FINANCIAL, PROVISION OF FACILITIES AND/OR EQUIPMENT, PROMOTIONAL EFFORTS, AND OTHER MEANS OF STRENGTHENING THE SCHOOL'S ABILITY TO FULFILL ITS MISSION.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$329,951ExpenseAmt
Grant$20,144GrantAmt
Revenue$362,962RevenueAmt
DescTHE FOUNDATION PROVIDES FACILITIES TO THE FOUR RIVERS CHARTER PUBLIC SCHOOL ON A TENANT LANDLORD BASIS.Desc
Total Program Service Expenses$329,951TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
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 EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
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 OrganizationsYes (1)GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
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 EntityYes (1)RelatedEntityInd
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 Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
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 PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonAMY WALESPersonNm
Phone4137754577PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1248 COLRAIN ROADAddressLine1Txt
CityGREENFIELDCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01301ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
MARIE BARTLETT
PRESIDENT2.00Yes (X)Yes (X)$0$0$0
PAMELA BROWN
TREASURER1.00Yes (X)Yes (X)$0$0$0
JOHN BOS
CLERK2.00Yes (X)Yes (X)$0$0$0
MARK FRASER
DIRECTOR1.00Yes (X)$0$0$0
KEVIN MCMILLAN
DIRECTOR1.00Yes (X)$0$0$0
ELIZABETH JACOBSON-CARROLL
DIRECTOR1.00Yes (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$6,920AllOtherContributionsAmt
Total Contributions$6,920TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescRENT - FOUR RIVERS SCHDesc
Business531190BusinessCd
Total Revenue Column$362,962TotalRevenueColumnAmt
Related Or Exempt Func Income$362,962RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$362,962TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$453TotalRevenueColumnAmt
Exclusion$453ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$370,335TotalRevenueColumnAmt
Related Or Exempt Func Income$362,962RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$453ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$13,290TotalAmt
Program Services$13,290ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$6,854TotalAmt
Program Services$6,854ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$7,400TotalAmt
Management And General$7,400ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$161,472TotalAmt
Program Services$161,472ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$148,335TotalAmt
Program Services$148,335ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,344TotalAmt
Management And General$1,344ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
SUPPORT SERVICES$5,000$5,000
FILING AND BANK FEES$143$143
FUNDRAISING EXPENSE$32$32

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$343,870TotalAmt
Program Services$329,951ProgramServicesAmt
Management And General$13,887ManagementAndGeneralAmt
Fundraising$32FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$687,807BOYAmt
EOY$728,725EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$353,219EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$710BOYAmt
EOY$293EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$6,059,797LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$2,159,520LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$4,047,877BOYAmt
EOY$3,900,277EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$272,455BOYAmt
EOY$271,720EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$5,008,849BOYAmt
EOY$5,254,234EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$4,865BOYAmt
EOY$4,752EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
EOY$344,533EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$3,807,097BOYAmt
EOY$3,713,707EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$55,891BOYAmt
EOY$15,095EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,867,853BOYAmt
EOY$4,078,087EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,130,746BOYAmt
EOY$1,167,750EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$10,250BOYAmt
EOY$8,397EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,140,996BOYAmt
EOY$1,176,147EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,008,849BOYAmt
EOY$5,254,234EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$26,465ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$8,686OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

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$12,527CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$19,713CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$12,467CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$18,801CurrentTaxYearMinus1YearAmt
Current Tax Year$6,920CurrentTaxYearAmt
Total$70,428TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$12,527CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$19,713CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$12,467CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$18,801CurrentTaxYearMinus1YearAmt
Current Tax Year$6,920CurrentTaxYearAmt
Total$70,428TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$8,553SubstantialContributorsTotAmt
Public Support Total170$61,875PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$378CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$290CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$377CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$426CurrentTaxYearMinus1YearAmt
Current Tax Year$453CurrentTaxYearAmt
Total$1,924TotalAmt
FieldValueIRS element (for citing)
Total Support$72,352TotalSupportAmt
Gross Receipts Rltd Activities$2,014,340GrossReceiptsRltdActivitiesAmt
Public Support CY1700.85520PublicSupportCY170Pct
Public Support PY1700.87080PublicSupportPY170Pct
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 D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$546,595OtherCostOrOtherBasisAmt
Book Value$546,595BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$5,504,960OtherCostOrOtherBasisAmt
Depreciation$2,152,960DepreciationAmt
Book Value$3,352,000BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$8,242OtherCostOrOtherBasisAmt
Depreciation$6,560DepreciationAmt
Book Value$1,682BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$3,900,277TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
CLOSING COSTS, NET OF AMORTIZATION$16,720
USDA LOAN RESERVE$255,000
FieldValueIRS element (for citing)
Total Book Value Other Assets$271,720TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDUE TO FOUR RIVERS CHARTER PUBLIC SCHOOLDesc
Amt$15,095Amt
FieldValueIRS element (for citing)
Total Liability$15,095TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart X, Line 2:FormAndLineReferenceDesc
ExplanationThe Foundation recognizes the tax benefits from an uncertain tax position only if it is more likely than not that the tax position will be sustained upon examination by the taxing authorities, based on the technical merits of the tax position. Any tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate resolution. Management has analyzed the Foundation's tax positions, and has concluded that no liability for unrecognized tax benefits should be recorded related to uncertain tax positions taken on returns filed for open years (2017-2019). The Foundation identifies its major tax jurisdictions as U.S. Federal and the Commonwealth of Massachusetts; however, the Foundation is not aware of any tax positions for which it is reasonably possible that the total amounts of unrecognized tax benefits will change materially in the next twelve months. The Foundation's policy is to recognize interest and penalties related to uncertain tax benefits (if any) in income tax expense. No such interest and penalties have been recorded as of June 30,2022ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1FOUR RIVERS CHARTER PUBLIC SCHOOLBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1248 COLRAIN ROADAddressLine1Txt
CityGREENFIELDCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01301ZIPCd
FieldValueIRS element (for citing)
Recipient EIN300051481RecipientEIN
IRC SectionN/AIRCSectionDesc
Cash Grant$13,290CashGrantAmt
Non Cash Assistance$0NonCashAssistanceAmt
Valuation Method UsedFMVValuationMethodUsedDesc
Purpose Of GrantTO ASSIST WITH THE EDUCATIONAL ACTIVITIES OF THE SCHOOL.TO FURTHER THE PURPOSES OF THE SCHOOLPurposeOfGrantTxt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeEDWARD BLATCHFORD FELLOWSHIPS - The fellowship provides $5,000 to a member of the Four Rivers faculty or staff -- someone seeking "continued learning, refreshment or deeper knowledge."GrantTypeTxt
Recipient2RecipientCnt
Cash Grant$6,854CashGrantAmt
Valuation Method UsedCASHValuationMethodUsedDesc

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart I, Line 2:FormAndLineReferenceDesc
ExplanationTHE FOUNDATION MAKES GRANTS TO THE FOUR RIVERS CHARTER PUBLIC SCHOOL FOR AMOUNTS RECEIVED FROM THE SUSTANABILITY FUND. THE FOUNDATION HOLDS AN ANNUAL CAMPAIGN FOR THE FUND. THE SCHOOL SUBMITS A FORMAL WRITTEN REQUEST FOR FUNDS IN WHICH THE PURPOSE AND BUDGET FOR GRANTS USE ARE EXPLAINED. THE BOARD OF TRUSTEES REVIEWS THE REQUEST AND DETERMINES THE AMOUNT, IF ANY, TO GRANT THE SCHOOL.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section B, line 11bTHE BOARD OF THE FOUNDATION PROVIDED EACH TRUSTEE WITH A DRAFT COPY OF THE FORM 990 AND ALL SCHEDULES WHICH THEY REVIEWED AND VOTED TO APPROVE.
Form 990, Part VI, Section B, line 12cCONFLICT OF INTEREST IS REVIEWED ANNUALLY.
Form 990, Part VI, Section B, line 15THERE ARE NO EMPLOYEES AND NO OFFICERS OR TRUSTEES WHO RECEIVE ANY COMPENSATION.
Form 990, Part VI, Section C, line 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON VERBAL OR WRITTEN REQUEST TO THE PRESIDENT OF THE FOUNDATION.
Form 990, Part XI, line 9:GASB NO 87, LEASES DIFFERENCE 8686.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1FOUR RIVERS CHARTER PUBLIC SCHOOLBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1248 COLRAIN ROADAddressLine1Txt
CityGREENFIELDCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01301ZIPCd
FieldValueIRS element (for citing)
EIN300051481EIN
Primary ActivitiesCHARTER PUBLIC SCHOOLPrimaryActivitiesTxt
Legal Domicile StateMALegalDomicileStateCd
Direct Controlling NAN/ADirectControllingNACd
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth OrgYes (1)RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (3 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
FOUR RIVERS CHARTER SCHOOL
B$13,029FMV
FOUR RIVERS CHARTER SCHOOL
J$362,962FMV
fOUR RIVERS CHARTER SCHOOL
O$5,000FMV

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