TRUSTEES OF THE SMITH CHARITIES: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- TRUSTEES OF THE SMITH CHARITIES (EIN 04-2105778)
- Tax period
- 2024-02-01 to 2025-01-31
- Filed
- 2025-08-21
- IRS object ID
- 202502339349301500
- Schema version
- 2024v5.2
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-08-21T10:40:49-05:00 | ReturnTs |
| Tax Period End | 2025-01-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 134260189 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BOISSELLE MORTON & WOLKOWICZ LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 48 BAY ROAD PO BOX 374 | AddressLine1Txt |
| City | HADLEY | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01035 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-02-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042105778 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE TRUSTEES OF THE SMITH CHARITIES | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | TRUS | BusinessNameControlTxt |
| Phone | 4135840415 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 51 MAIN STREET | AddressLine1Txt |
| City | NORTHAMPTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 010601400 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID A MURPHY | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 4135840415 | PhoneNum |
| Signature | 2025-08-20 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JOSEPH P WOLKOWICZ CPA | PreparerPersonNm |
| PTIN | P00734754 | PTIN |
| Phone | 4135870099 | PhoneNum |
| Preparation | 2025-08-20 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CARLA M KONE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 51 MAIN STREET | AddressLine1Txt |
| City | NORTHAMPTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 010601400 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $523,221 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.THESMITHCHARITIES.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1849 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | TO MANAGE THE FUNDS AND ADMINISTER THE WILL OF OLIVER SMITH | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 2 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $25,208 | PYContributionsGrantsAmt |
| CY Contributions Grants | $374,813 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $143,906 | PYInvestmentIncomeAmt |
| CY Investment Income | $148,408 | CYInvestmentIncomeAmt |
| PY Other Revenue | $2,210 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $171,324 | PYTotalRevenueAmt |
| CY Total Revenue | $523,221 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $22,757 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $20,203 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $60,449 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $58,592 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $26,993 | PYOtherExpensesAmt |
| CY Other Expenses | $30,767 | CYOtherExpensesAmt |
| PY Total Expenses | $110,199 | PYTotalExpensesAmt |
| CY Total Expenses | $109,562 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $61,125 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $413,659 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,692,472 | TotalAssetsBOYAmt |
| Total Assets EOY | $5,106,131 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,692,472 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $5,106,131 | NetAssetsOrFundBalancesEOYAmt |
| Mission | SUPPORT SMITH VOCATIONAL-AGRICULTURAL HIGH SCHOOL, ENCOURAGE EDUCATION & PROVIDE RELIEF TO INDIGENTS IN NINE SURROUNDING COMMUNITIES | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $90,187 | ExpenseAmt |
| Grant | $7,035 | GrantAmt |
| Desc | MANAGEMENT OF THE RESTRICTED AGRICULTURAL FUND FOR THE BENEFIT OF THE CITY OF NORTHAMPTON FOR THE USE OF SMITH'S VOCATIONAL-AGRICULTURAL HIGH SCHOOL | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $13,168 | ExpenseAmt |
| Grant | $13,168 | GrantAmt |
| Desc | PROVIDING SUPPORT TO WIDOWS WITH MINOR CHILDREN, TRADESPERSONS, NURSES GRADUATING NURSING SCHOOL, AND BRIDES IN THE FORM OF GIFTS TO THESE INDIVIDUALS | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $103,355 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | Yes (1) | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 4 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 2 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CARLA M KONE | PersonNm |
| Phone | 4135840415 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 51 MAIN STREET | AddressLine1Txt |
| City | NORTHAMPTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01060 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| DAVID A MURPHY | ||||||
| PRESIDENT/TRUSTEE | 5.00 | Yes (X) | Yes (X) | $3,500 | $0 | $0 |
| CARLA M KONE | ||||||
| TREASURER/CLERK | 40.00 | Yes (X) | Yes (X) | $40,000 | $0 | $0 |
| RICHARD KISLOSKI | ||||||
| TRUSTEE, ELECTOR - WILLIAMSBURG | 1.00 | Yes (X) | $1,000 | $0 | $0 | |
| LYDIA SZYCH | ||||||
| TRUSTEE, ELECTOR - HATFIELD | 1.00 | Yes (X) | $2,000 | $0 | $0 | |
| JUDITH SOUWEINE | ||||||
| ELECTOR - AMHERST | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LESLIE DWIGHT | ||||||
| ELECTOR - DEERFIELD | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MAUREEN DEVINE | ||||||
| ELECTOR - HADLEY | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JONATHAN MAGEE | ||||||
| ELECTOR - GREENFIELD | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARY ODGERS | ||||||
| ELECTOR - NORTHAMPTON | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KEITH BARDWELL | ||||||
| ELECTOR - WHATELY | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $46,500 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ALLEGRONE CONSTRUCTION CO | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 150 PITTSFIELD ROAD SUITE A | AddressLine1Txt |
| City | LENOX | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01240 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | CONSTRUCTION SERVICES | ServicesDesc |
| Compensation | $430,214 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $374,813 | GovernmentGrantsAmt |
| Total Contributions | $374,813 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $148,408 | TotalRevenueColumnAmt |
| Exclusion | $148,408 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $523,221 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $148,408 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,035 | TotalAmt |
| Program Services | $7,035 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,168 | TotalAmt |
| Program Services | $13,168 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,500 | TotalAmt |
| Program Services | $47,500 | ProgramServicesAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,000 | TotalAmt |
| Program Services | $6,000 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,092 | TotalAmt |
| Program Services | $5,092 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,770 | TotalAmt |
| Management And General | $2,770 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,979 | TotalAmt |
| Program Services | $5,979 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,919 | TotalAmt |
| Program Services | $8,919 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,437 | TotalAmt |
| Management And General | $3,437 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| MAINTENANCE & REPAIRS | $8,420 | $8,420 |
| MISCELLANEOUS EXPENSES | $882 | $882 |
| WEB HOSTING | $360 | $360 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $109,562 | TotalAmt |
| Program Services | $103,355 | ProgramServicesAmt |
| Management And General | $6,207 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $723,504 | BOYAmt |
| EOY | $731,400 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $112,006 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,405,439 | BOYAmt |
| EOY | $3,228,832 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,033,893 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $0 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $563,529 | BOYAmt |
| EOY | $1,033,893 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,692,472 | BOYAmt |
| EOY | $5,106,131 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | 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 | $4,429,259 | BOYAmt |
| EOY | $4,842,918 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $263,213 | BOYAmt |
| EOY | $263,213 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,692,472 | BOYAmt |
| EOY | $5,106,131 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,692,472 | BOYAmt |
| EOY | $5,106,131 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $413,659 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Other | Yes (X) | MethodOfAccountingOtherInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type1 | Yes (X) | SupportingOrgType1Ind |
| Supported Organizations | 9 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp (9 entries)
| EINEIN | Organization TypeOrganizationTypeCd | Governing Document ListedGoverningDocumentListedInd | SupportSupportAmt | Other SupportOtherSupportAmt |
|---|---|---|---|---|
| TOWN OF AMHERST | ||||
| 046001168 | 6 | Yes (1) | $1,200 | $0 |
| TOWN OF HADLEY | ||||
| 046001166 | 6 | Yes (1) | $2,000 | $0 |
| TOWN OF WHATELY | ||||
| 046001364 | 6 | Yes (1) | $0 | $0 |
| TOWN OF HATFIELD | ||||
| 046001176 | 6 | Yes (1) | $0 | $0 |
| TOWN OF DEERFIELD | ||||
| 046001126 | 6 | Yes (1) | $1,800 | $0 |
| TOWN OF NORTHAMPTON | ||||
| 046001406 | 6 | Yes (1) | $3,018 | $0 |
| TOWN OF GREENFIELD | ||||
| 046001163 | 6 | Yes (1) | $1,150 | $0 |
| TOWN OF WILLIAMSBURG | ||||
| 046001367 | 6 | Yes (1) | $400 | $0 |
| TOWN OF EASTHAMPTON | ||||
| 046001141 | 6 | Yes (1) | $3,600 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 9 | SupportedOrganizationsTotalCnt |
| Support Sum | $13,168 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | Yes (1) | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | Yes (1) | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | 0 | SupportedOrgSectionC456Ind |
| Supported Org Not Organized US | 0 | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | 0 | OrganizationChangeSuprtOrgInd |
| Support Non Supported Org | 0 | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | 0 | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | 0 | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | 0 | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | 0 | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | 0 | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | 0 | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | 0 | ContributionControllerInd |
| Contribution Family | 0 | ContributionFamilyInd |
| Contribution35 Controlled | 0 | Contribution35ControlledInd |
Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Power Appoint Majority Dir Trst | Yes (1) | PowerAppointMajorityDirTrstInd |
| Operate Benefit Non Suprt Org | 0 | OperateBenefitNonSuprtOrgInd |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, SECTION 1, LINE 2 | ALL ARE HAMPSHIRE COUNTY OR FRANKLIN COUNTY CITIES OR TOWNS |
| PART IV, SECTION B, LINE 1 | THE SUPPORTED TOWNS AND CITIES ELECT REPRESENTATIVES ON A REGULAR BASIS TO THE BOARD OF ELECTORS WHICH IN TURN VOTES IN THE BOARD OF TRUSTEES AT EACH ANNUAL MEETING. A ROTATING SCHEDULE IS USED TO DECIDE FROM WHICH TOWNS OR CITIES THE TRUSTEES WILL BE CHOSEN. |
| PART I, LINE 12G: | INDIVIDUAL BENEFICIARIES OF THE SUPPORTED TOWNS/CITIES RECEIVED GIFTS. $1200.00 GIVEN TO #1 INDIVIDUAL AMHERST RESIDENT AS A "BENEFICIARY" $2000.00 GIVEN TO #3 INDIVIDUAL HADLEY RESIDENTS AS "BENEFICIARIES" $0.00 GIVEN TO #0 INDIVIDUAL WHATELY RESIDENTS AS "BENEFICIARIES" $0.00 GIVEN TO #0 INDIVIDUAL HATFIELD RESIDENTS AS "BENEFICIARIES" $1800.00 GIVEN TO #2 INDIVIDUAL DEERFIELD RESIDENTS AS "BENEFICIARIES" $3018.00 GIVEN TO #4 INDIVIDUAL NORTHAMPTON RESIDENTS AS "BENEFICIARIES" $1150.00 GIVEN TO #2 INDIVIDUAL GREENFIELD RESIDENTS AS "BENEFICIARIES" $400.00 GIVEN TO #1 INDIVIDUAL WILLIAMSBURG RESIDENT AS A "BENEFICIARY" $3600.00 GIVEN TO #5 INDIVIDUAL EASTHAMPTON RESIDENTS AS "BENEFICIARIES" |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Historic Structure | Yes (X) | HistoricStructureInd |
| Total Easements | 1 | TotalEasementsCnt |
| Total Acreage | 0.00 | TotalAcreageCnt |
| Historic Structure Easements | 1 | HistoricStructureEasementsCnt |
| Historic Strctr Easements Aftr | 1 | HistoricStrctrEasementsAftrCnt |
| Modified Easements | 0 | ModifiedEasementsCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | Yes (1) | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 0.00 | StaffHoursSpentEnforcementCnt |
| Expenses Incurred Enforcement | $0 | ExpensesIncurredEnforcementAmt |
| Section170h Rqr Stsfd | Yes (1) | Section170hRqrStsfdInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $11,000 | OtherCostOrOtherBasisAmt |
| Book Value | $11,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $977,356 | OtherCostOrOtherBasisAmt |
| Book Value | $977,356 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $14,899 | OtherCostOrOtherBasisAmt |
| Book Value | $14,899 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $30,638 | OtherCostOrOtherBasisAmt |
| Book Value | $30,638 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,033,893 | TotalBookValueLandBuildingsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II, LINE 9: | FormAndLineReferenceDesc |
| Explanation | THE CONSERVATION EASEMENT IS ON THE ORGANIZATION'S FACILITIES AND IS REPRESENTED IN ITS FIXED ASSETS (BUILDINGS AND LEASEHOLD IMPROVEMENTS AS NOTED IN PART VI OF SCHEDULE D). ANY MAINTENANCE OR OTHER EXPENDITURES THAT DO NOT EXTEND THE LIFE OF THE BUILDING ARE REPORTED ON THE STATEMENT OF ACTIVITIES. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CITY OF NORTHAMPTON - SMITH VOCATIONAL & AGRICULTURAL SCHOOL | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 80 LOCUST STREET | AddressLine1Txt |
| City | NORTHAMPTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01060 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 046001406 | RecipientEIN |
| Cash Grant | $7,035 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Valuation Method Used | BOOK | ValuationMethodUsedDesc |
| Purpose Of Grant | GENERAL SUPPORT | PurposeOfGrantTxt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (7 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| EDUCATION & RELIEF TO INDIGENTS - AMHERST, MA | 1 | $1,200 |
| EDUCATION & RELIEF TO INDIGENTS - DEERFIELD, MA | 2 | $1,800 |
| EDUCATION & RELIEF TO INDIGENTS - EASTHAMPTON, MA | 5 | $3,600 |
| EDUCATION & RELIEF TO INDIGENTS - GREENFIELD, MA | 2 | $1,150 |
| EDUCATION & RELIEF TO INDIGENTS - HADLEY, MA | 3 | $2,000 |
| EDUCATION & RELIEF TO INDIGENTS - NORTHAMPTON, MA | 4 | $3,018 |
| EDUCATION & RELIEF TO INDIGENTS - WILLIAMSBURG, MA | 1 | $400 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | ALL GIFTS ARE RECORDED AND TRACKED BY THE ORGANIZATION AND THE CRITERIA USED TO AWARD GIFTS IS PUBLICLY POSTED ON THE ORGANIZATION'S WEBSITE AS WELL AS IN ITS PRINTED MATERIALS SUCH AS BROCHURES AND FLYERS. 80% OF ANNUAL NET INCOME FROM THE ORGANIZATION'S AGRICULTURAL SCHOOL FUND IS PROVIDED TO THE CITY OF NORTHAMPTON FOR USE BY SMITH VOCATIONAL & AGRICULTURAL SCHOOL WITH THE REMAINING 20% OF ANNUAL NET INCOME RETURNED TO THE JOINT FUND. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 7A | THE BOARD OF ELECTORS ELECTS THE ORGANIZATION'S TRUSTEES AND PRESIDENT. ELECTORS ARE ELECTED INDIVIDUALLY ANNUALLY OR BIENNIALLY BY THEIR TOWN OR CITY. |
| FORM 990, PART VI, SECTION B, LINE 11B | A DRAFT FORM 990 IS SENT TO ALL ELECTORS AND TRUSTEES FOR THEIR REVIEW PRIOR TO THE FORM 990 BEING FILED. THE FORM 990 IS ALSO AVAILABLE IN-HOUSE FOR REVIEW IF REQUESTED. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY DISCLOSURE FORM WAS PRESENTED AT THE ANNUAL MAY 7, 2024 MEETING DURING THE REPORTING PERIOD. TRUSTEES, ELECTORS, AND EMPLOYEES ARE REQUIRED TO SIGN A DISCLOSURE FORM ANNUALLY. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS AND INFORMATION RETURNS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XII, LINE 1, OTHER ACCOUNTING METHOD: | MODIFIED CASH BASIS |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (9 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|
| TOWN OF HATFIELD MA | ||||||||
| 59 MAIN STREET | HATFIELD | MA | 01035 | 046001176 | GOVERNMENTAL UNIT | MA | 115 | 0 |
| TOWN OF DEERFIELD MA | ||||||||
| 8 CONWAY STREET | DEERFIELD | MA | 01373 | 046001126 | GOVERNMENTAL UNIT | MA | 115 | 0 |
| TOWN OF AMHERST MA | ||||||||
| 4 BOLTWOOD AVENUE | AMHERST | MA | 01002 | 046001068 | GOVERNMENTAL UNIT | MA | 115 | 0 |
| TOWN OF HADLEY MA | ||||||||
| 100 MIDDLE STREET | HADLEY | MA | 01035 | 046001166 | GOVERNMENTAL UNIT | MA | 115 | 0 |
| TOWN OF WHATELY MA | ||||||||
| 4 SANDY LANE | SOUTH DEERFIELD | MA | 01373 | 046001364 | GOVERNMENTAL UNIT | MA | 115 | 0 |
| CITY OF NORTHAMPTON MA | ||||||||
| 210 MAIN STREET | NORTHAMPTON | MA | 01060 | 046001406 | GOVERNMENTAL UNIT | MA | 115 | 0 |
| TOWN OF GREENFIELD MA | ||||||||
| 14 COURT SQUARE | GREENFIELD | MA | 01301 | 046001163 | GOVERNMENTAL UNIT | MA | 115 | 0 |
| TOWN OF WILLIAMSBURG MA | ||||||||
| 141 MAIN STREET PO BOX 447 | HAYDENVILLE | MA | 01039 | 046001367 | GOVERNMENTAL UNIT | MA | 115 | 0 |
| TOWN OF EASTHAMPTON MA | ||||||||
| 50 PAYSON AVENUE | EASTHAMPTON | MA | 01027 | 046001141 | GOVERNMENTAL UNIT | MA | 115 | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
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