FURP.ORG / PUBLIC DATA EXPLORER

FRIENDS OF THE EAST LONGMEADOW PUBLIC LIBRARY INC: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
FRIENDS OF THE EAST LONGMEADOW PUBLIC LIBRARY INC (EIN 22-3459668)
Tax period
2024-05-01 to 2025-04-30
Filed
2025-06-25
IRS object ID
202531769349100003
Schema version
2024v5.1
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

FieldValueIRS element (for citing)
Return2025-06-25T08:23:48-04:00ReturnTs
Tax Period End2025-04-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN822571442PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1TIMOTHY M GIGUERE CPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1180 DENSLOW RD STE 7AddressLine1Txt
CityEAST LONGMEADOWCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01028ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2024-05-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN223459668EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FRIENDS OF THE EAST LONGMEADOW PUBLIC LIBRARY INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% DIANE TIAGOInCareOfNm
Business Name ControlFRIEBusinessNameControlTxt
Phone4135255400PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line160 CENTER SQ STE 2AddressLine1Txt
CityEAST LONGMEADOWCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01028ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDIANE TIAGOPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone4135255400PhoneNum
Signature2024-07-08SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTIMOTHY M GIGUEREPreparerPersonNm
PTINP01549021PTIN
Phone4135253444PhoneNum
Preparation2025-06-25PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$973,673FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$11,566ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$9InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$9InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$33,984DividendsRevAndExpnssAmt
Dividends Net Invst Incm$33,984DividendsNetInvstIncmAmt
Total Rev And Expnss$45,559TotalRevAndExpnssAmt
Total Net Invst Incm$33,993TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$1,500AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps$1,500AccountingFeesChrtblPrpsAmt
Other Prof Fees Rev And Expnss$8,356OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$8,356OtherProfFeesNetInvstIncmAmt
Occupancy Rev And Expnss$730OccupancyRevAndExpnssAmt
Occupancy Dsbrs Chrtbl$730OccupancyDsbrsChrtblAmt
Other Expenses Rev And Expnss$973OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$973OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$11,559TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$8,356TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$3,203TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$51,467ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$51,467ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$63,026TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$8,356TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$54,670TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$17,467ExcessRevenueOverExpensesAmt
Net Investment Income$25,637NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$18,203CashBOYAmt
Cash EOY$18,203CashEOYAmt
Cash EOYFMV$18,203CashEOYFMVAmt
Corporate Stock BOY$845,565CorporateStockBOYAmt
Corporate Stock EOY$830,222CorporateStockEOYAmt
Corporate Stock EOYFMV$955,470CorporateStockEOYFMVAmt
Total Assets BOY$863,768TotalAssetsBOYAmt
Total Assets EOY$848,425TotalAssetsEOYAmt
Total Assets EOYFMV$973,673TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$863,768NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$848,425NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$863,768TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$848,425TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$863,768TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$848,425TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$863,768TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$17,467ExcessRevenueOverExpensesAmt
Other Increases$127,372OtherIncreasesAmt
Subtotal$973,673SubtotalAmt
Tot Net Ast Or Fund Balances EOY$973,673TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$356InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$356SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$356TaxBasedOnInvestmentIncomeAmt
Tax Due$356TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedfalseSection508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateMAOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Individual With BooksLAURA PALMERIndividualWithBooksNm
Phone4135255400PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line160 CENTER SQ STE 2AddressLine1Txt
CityEAST LONGMEADOWCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01028ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Undistr Incm Sect4942a2 Not AppfalseUndistrIncmSect4942a2NotAppInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (12 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
DIANE TIAGO
60 CENTER SQ STE 2EAST LONGMEADOWMA01028PRESIDENT12.50$0$0$0
ANITA THEMISTOS
60 CENTER SQ STE 2EAST LONGMEADOWMA01028VICE PRESIDENT1.00$0$0$0
TONI RACZKOWSKI
60 CENTER SQ STE 2EAST LONGMEADOWMA01028SECRETARY1.00$0$0$0
LAURA PALMER
60 CENTER SQ STE 2EAST LONGMEADOWMA01028TREASURER3.00$0$0$0
BETTY MACLEOD
60 CENTER SQ STE 2EAST LONGMEADOWMA01028DIRECTOR1.00$0$0$0
THERESE MORIARTY
60 CENTER SQ STE 2EAST LONGMEADOWMA01028DIRECTOR1.00$0$0$0
ANDREA GRAY
60 CENTER SQ STE 2EAST LONGMEADOWMA01028DIRECTOR1.00$0$0$0
MICHELLE OHEIR
60 CENTER SQ STE 2EAST LONGMEADOWMA01028DIRECTOR1.00$0$0$0
ANN PAIGE
60 CENTER SQ STE 2EAST LONGMEADOWMA01028DIRECTOR1.00$0$0$0
SHARON BELLENOIT
60 CENTER SQ STE 2EAST LONGMEADOWMA01028DIRECTOR1.00$0$0$0
MELANIE CONBOY
60 CENTER SQ STE 2EAST LONGMEADOWMA01028DIRECTOR1.00$0$0$0
JENNIFER SWEITZER
60 CENTER SQ STE 2EAST LONGMEADOWMA01028DIRECTOR1.00$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k0OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1THE ORGANIZATIONS LARGEST CHARITABLE ACTIVITIES ARE THE ADULT TEEN AND CHILDRENS PROGRAMSDescription1Txt
Expenses1$21,750Expenses1Amt
Description2SCHOLORSHIPSDescription2Txt
Expenses2$3,000Expenses2Amt
Description3GIFTS DIRECTLY TO LIBRARIES & MUSEUMS FOSTERING READING IN THE COMMUNITYDescription3Txt
Expenses3$26,461Expenses3Amt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1NONEDescription1Txt
Expenses1$0Expenses1Amt
Description2NONEDescription2Txt
Expenses2$0Expenses2Amt
Total$0TotalAmt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$992,184AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$20,000AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$1,012,184TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$1,012,184AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$15,183CashDeemedCharitableAmt
Net Vl Noncharitable Assets$997,001NetVlNoncharitableAssetsAmt
Minimum Investment Return$49,850MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$49,850MinimumInvestmentReturnAmt
Tax Based On Investment Income$356TaxBasedOnInvestmentIncomeAmt
Total Tax$356TotalTaxAmt
Distributable Before Adj$49,494DistributableBeforeAdjAmt
Distributable Before Ded$49,494DistributableBeforeDedAmt
Distributable As Adjusted$49,494DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$54,670ExpensesAndContributionsAmt
Qualifying Distributions$54,670QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$49,494DistributableAsAdjustedAmt
Excess Distribution Cyov Yr1$2,579ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$2,579TotalExcessDistributionCyovAmt
Qualifying Distributions$54,670QualifyingDistributionsAmt
Applied To Current Year$49,494AppliedToCurrentYearAmt
Remaining Distri From Corpus$5,176RemainingDistriFromCorpusAmt
Total Corpus$7,755TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$7,755ExcessDistriCyovToNextYrAmt
Excess From Year1$2,579ExcessFromYear1Amt
Excess From Current Year$5,176ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerNAContributingManagerNm
Shareholder ManagerNAShareholderManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

FieldValueIRS element (for citing)
Recipient PersonVARIOUS LIBRARIESRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line160 CENTER SQAddressLine1Txt
CityEAST LONGMEADOWCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01028ZIPCd
FieldValueIRS element (for citing)
Recipient RelationshipSUPPORTERRecipientRelationshipTxt
Recipient Foundation StatusPCRecipientFoundationStatusTxt
Grant Or Contribution PurposeTO FOSTER READING THROUGH THE COMMUNITYGrantOrContributionPurposeTxt
Amt$26,461Amt
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$26,461TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut$0TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Program Service Revenue Dtl ProgramServiceRevenueDtl

FieldValueIRS element (for citing)
DescCONTRIBUTIONSDesc
Related Or Exempt Function Incm$11,566RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$11,566RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$11,566TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNTING FEESCategoryTxt
Amt$1,500Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$1,500DisbursementsCharitablePrpsAmt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
StockST GERMAINEStockNm
EOY Book Value$830,222EOYBookValueAmt
EOYFMV$955,470EOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmtAdjusted Net IncomeAdjustedNetIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
ANNUAL REPORTS & TAXES$593$0$0$593
RENEWALS$80$0$0$80
GIFTS$300$0$0$300

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail

FieldValueIRS element (for citing)
DescUNREALZED GAIN ON INVESTMENTSDesc
Amt$127,372Amt

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryINVESTMENT EXPENSESCategoryTxt
Amt$8,356Amt
Net Investment Income$8,356NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt