FRIENDS OF EASTHAMPTON COUNCIL ON AGING: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
FRIENDS OF EASTHAMPTON COUNCIL ON AGING (EIN 04-3262569)
Tax period
2020-01-01 to 2020-12-31
Filed
2021-05-12
IRS object ID
202131329349304858
Schema version
2020v4.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2021-05-12T17:00:20-05:00ReturnTs
Tax Period End2020-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN043205449PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1DANIEL W POLACHEK PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1335 SOUTH STAddressLine1Txt
CityNORTHAMPTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01061ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2020-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN043262569EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE FRIENDS OF THE EASTHAMPTONBusinessNameLine1Txt
Business Name Line2COUNCIL ON AGING INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlFRIEBusinessNameControlTxt
Phone4135276151PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line119 UNION STAddressLine1Txt
CityEASTHAMPTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01027ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRAYMOND SPAULDINGPersonNm
Person TitleTREASURERPersonTitleTxt
Phone4135276151PhoneNum
Signature2021-05-05SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstRAYMONDPersonFirstNm
Person LastSPAULDINGPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDANIEL W POLACHEKPreparerPersonNm
PTINP00523669PTIN
Phone4135845809PhoneNum
Preparation2021-05-12PreparationDt
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerRAYMOND SPAULDINGPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line141 SOUTH ST 17AddressLine1Txt
CityEASTHAMPTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01027ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$14,472GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1988FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionFUNDRAISE FOR THE EASTHAMPTON COUNCIL ON AGINGActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers10TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$8,919PYContributionsGrantsAmt
CY Contributions Grants$10,423CYContributionsGrantsAmt
PY Program Service Revenue$22,335PYProgramServiceRevenueAmt
CY Program Service Revenue$3,896CYProgramServiceRevenueAmt
PY Investment Income$213PYInvestmentIncomeAmt
CY Investment Income$153CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$31,467PYTotalRevenueAmt
CY Total Revenue$14,472CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$32,609PYOtherExpensesAmt
CY Other Expenses$13,660CYOtherExpensesAmt
PY Total Expenses$32,609PYTotalExpensesAmt
CY Total Expenses$13,660CYTotalExpensesAmt
PY Revenues Less Expenses-$1,142PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$812CYRevenuesLessExpensesAmt
Total Assets BOY$22,638TotalAssetsBOYAmt
Total Assets EOY$23,450TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$22,638NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$23,450NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionFUNDRAISE FOR THE EASTHAMPTON COUNCIL ON AGINGMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$12,261ExpenseAmt
DescRAISE MONEY FOR THE EASTHAMPTON COUNCIL ON AGINGDesc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$52ExpenseAmt
DescFUNDRAISE FOR THE EASTHAMPTON CONCEL ON AGINGDesc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$52TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$12,313TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcfalseRegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonRAYMOND SPAULDINGPersonNm
Phone4135276151PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line141 SOUTH ST 17AddressLine1Txt
CityEASTHAMPTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01027ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
VIRGINIA HURTEAU
PRESIDENTYes (X)Yes (X)$0$0$0
MICHELE MOLLOY
VICE PRESIDEYes (X)Yes (X)$0$0$0
JOAN PERKINS-SMITH
SECRETARYYes (X)Yes (X)$0$0$0
RAYMOND SPAULDING
TREASURERYes (X)Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$2,185MembershipDuesAmt
Government Grants$8,238GovernmentGrantsAmt
Total Contributions$10,423TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmt
TBR PVTA$1,965$1,965
TRIP DEPOSIT$1,233$1,233
SLIVER CIRCLE$390$390
LUNCHEON$158$158
JIGSAW CHALLENGE$100$100

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$50TotalRevenueColumnAmt
Exclusion$50ExclusionAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$3,896TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$153TotalRevenueColumnAmt
Exclusion$153ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$14,472TotalRevenueColumnAmt
Exclusion$4,049ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$52TotalAmt
Program Services$52ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
PVTA$2,522$2,522
ACTIVITIES$2,266$2,266
DISBURSED FUNDS TO SR$2,070$2,070
SR CARE PACKAGE$1,954$1,954

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$4,796TotalAmt
Program Services$3,449ProgramServicesAmt
Management And General$1,347ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$13,660TotalAmt
Program Services$12,313ProgramServicesAmt
Management And General$1,347ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2,769BOYAmt
EOY$1,993EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$19,740BOYAmt
EOY$21,380EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$25,727LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$25,650LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$129BOYAmt
EOY$77EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$22,638BOYAmt
EOY$23,450EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$22,638BOYAmt
EOY$23,450EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$22,638BOYAmt
EOY$23,450EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$22,638BOYAmt
EOY$23,450EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$812ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$37,322CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$49,936CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$9,697CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$5,852CurrentTaxYearMinus1YearAmt
Current Tax Year$10,423CurrentTaxYearAmt
Total$113,230TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$37,322CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$49,936CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$9,697CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$5,852CurrentTaxYearMinus1YearAmt
Current Tax Year$10,423CurrentTaxYearAmt
Total$113,230TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$113,230PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$251CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$36CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$29CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$213CurrentTaxYearMinus1YearAmt
Current Tax Year$153CurrentTaxYearAmt
Total$682TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$8,224CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,110CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$38,852CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$25,402CurrentTaxYearMinus1YearAmt
Current Tax Year$3,896CurrentTaxYearAmt
Total$79,484TotalAmt
FieldValueIRS element (for citing)
Total Support$193,396TotalSupportAmt
Public Support CY1700.58550PublicSupportCY170Pct
Public Support PY1700.57620PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferencePART II, LINE 10FormAndLineReferenceDesc
ExplanationOTHER INCOME 75,588ExplanationTxt

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$25,727OtherCostOrOtherBasisAmt
Depreciation$25,650DepreciationAmt
Book Value$77BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$77TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 1, PART I, LINE 6VOLUNTEERS HELP LINE UP EVENTS, NO BENEFITS RECEIVED
FORM 990, PAGE 2, PART III, LINE 4DFUNDRAISE FOR THE EASTHAMPTON CONCEL ON AGING
FORM 990, PAGE 6, PART VI, LINE 7AANNUALLY
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19MASS WEBSITE
FORM 990, PART IX, LINE 24EOFFICE EXPENSE 0 1,347 0 MAINTENANCE 1,004 0 0 TRAVEL 940 0 0 HONORARIUM 700 0 0 TRIP REFUND 392 0 0 RENT 300 0 0 SUPPLIES 113 0 0 TOTAL 3,449 1,347 0

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