FRIENDS OF EASTHAMPTON COUNCIL ON AGING: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
FRIENDS OF EASTHAMPTON COUNCIL ON AGING (EIN 04-3262569)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-05-11
IRS object ID
202031329349301783
Schema version
2019v5.0
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)
Return2020-05-11T11:58:33-05:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

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 Begin2019-01-01TaxPeriodBeginDt

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
Signature2020-05-03SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDANIEL W POLACHEKPreparerPersonNm
PTINP00523669PTIN
Phone4135845809PhoneNum
Preparation2020-05-11PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address167.68.16.49IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-05-11IPDt
IP Tm11:58:33IPTm
IP TimezoneCDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdB1F84DBAA91BD1EF28C568D79B29F212332561ECAtSubmissionCreationDeviceId
At Submission Filing Device Id6343333555CA322910BD300FA4B02F86E25BD0ECAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2020-09-23 17:36:50ZBuildTS

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$31,467GrossReceiptsAmt
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 Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$9,697PYContributionsGrantsAmt
CY Contributions Grants$8,919CYContributionsGrantsAmt
PY Program Service Revenue$38,852PYProgramServiceRevenueAmt
CY Program Service Revenue$22,335CYProgramServiceRevenueAmt
PY Investment Income$29PYInvestmentIncomeAmt
CY Investment Income$213CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$48,578PYTotalRevenueAmt
CY Total Revenue$31,467CYTotalRevenueAmt
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$50,071PYOtherExpensesAmt
CY Other Expenses$32,609CYOtherExpensesAmt
PY Total Expenses$50,071PYTotalExpensesAmt
CY Total Expenses$32,609CYTotalExpensesAmt
PY Revenues Less Expenses-$1,493PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$1,142CYRevenuesLessExpensesAmt
Total Assets BOY$23,780TotalAssetsBOYAmt
Total Assets EOY$22,638TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$23,780NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$22,638NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionFUNDRAISE FOR THE EASTHAMPTON COUNCIL ON AGINGMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$29,041ExpenseAmt
DescRAISE MONEY FOR THE EASTHAMPTON COUNCIL ON AGINGDesc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$86ExpenseAmt
DescFUNDRAISE FOR THE EASTHAMPTON CONCEL ON AGINGDesc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$86TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$29,127TotalProgramServiceExpensesAmt
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)
PersonVIRGINIA HURTEAUPersonNm
Phone4136267891PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line18 HENDRICK STAddressLine1Txt
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$3,080MembershipDuesAmt
All Other Contributions$5,839AllOtherContributionsAmt
Total Contributions$8,919TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmt
TRIP DEPOSIT$11,346$11,346
RAFFLES$4,815$4,815
TBR PVTA$3,731$3,731
ACTIVITIES$2,430$2,430
OTHER INCOME$13$13
FieldValueIRS element (for citing)
Total Program Service Revenue$22,335TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$213TotalRevenueColumnAmt
Exclusion$213ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$31,467TotalRevenueColumnAmt
Exclusion$22,548ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$86TotalAmt
Program Services$86ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
TRAVEL$7,615$7,615
FUNDS DISPERSED$5,497$5,497
PVTA$4,004$4,004
TRIP REFUND$3,955$3,955

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$11,452TotalAmt
Program Services$7,970ProgramServicesAmt
Management And General$3,482ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$32,609TotalAmt
Program Services$29,127ProgramServicesAmt
Management And General$3,482ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$9,893BOYAmt
EOY$2,769EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$13,672BOYAmt
EOY$19,740EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$25,727LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$25,598LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$215BOYAmt
EOY$129EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$23,780BOYAmt
EOY$22,638EOYAmt

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$23,780BOYAmt
EOY$22,638EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$23,780BOYAmt
EOY$22,638EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$23,780BOYAmt
EOY$22,638EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$1,142ReconcilationRevenueExpnssAmt
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$8,108CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$37,322CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$49,936CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$9,697CurrentTaxYearMinus1YearAmt
Current Tax Year$5,852CurrentTaxYearAmt
Total$110,915TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$8,108CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$37,322CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$49,936CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$9,697CurrentTaxYearMinus1YearAmt
Current Tax Year$5,852CurrentTaxYearAmt
Total$110,915TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$110,915PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$43CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$251CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$36CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$29CurrentTaxYearMinus1YearAmt
Current Tax Year$213CurrentTaxYearAmt
Total$572TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,431CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$8,224CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,110CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$38,852CurrentTaxYearMinus1YearAmt
Current Tax Year$25,402CurrentTaxYearAmt
Total$81,019TotalAmt
FieldValueIRS element (for citing)
Total Support$192,506TotalSupportAmt
Public Support CY1700.57620PublicSupportCY170Pct
Public Support PY1700.68460PublicSupportPY170Pct
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 81,019ExplanationTxt

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$25,727OtherCostOrOtherBasisAmt
Depreciation$25,598DepreciationAmt
Book Value$129BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$129TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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 3,482 0 ACTIVITIES 3,121 0 0 MAINTENANCE 2,499 0 0 RAFFLES 771 0 0 RENT 600 0 0 SUPPLIES 594 0 0 HONORARIUM 325 0 0 BANK FEES 60 0 0 TOTAL 7,970 3,482 0

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