PAUL KOSTER MEMORIAL BENEFIT: Form 990EZ, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- PAUL KOSTER MEMORIAL BENEFIT (EIN 04-3831473)
- Tax period
- 2019-01-01 to 2019-12-31
- Filed
- 2020-06-25
- IRS object ID
- 202041779349200504
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-06-25T06:37:50-07:00 | ReturnTs |
| Tax Period End | 2019-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 203223210 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JONES LITTLE & CO CPAS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 186 West Montauk Hwy Ste D3 | AddressLine1Txt |
| City | Hampton Bays | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 119462347 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2019-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 043831473 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PAUL KOSTER MEMORIAL BENEFIT INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PAUL | BusinessNameControlTxt |
| Phone | 6312836681 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 35 ROBINHOOD LANE | AddressLine1Txt |
| City | SOUTHAMPTON | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11968 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JEAN MACKENZIE | PersonNm |
| Person Title | President | PersonTitleTxt |
| Signature | 2020-06-25 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Kathleen Galway CPA | PreparerPersonNm |
| PTIN | P00370202 | PTIN |
| Phone | 6317284020 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2020-09-23 17:36:50Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | N/A | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $27,210 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Fundraising Gross Income | $27,210 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $9,144 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $18,066 | SpecialEventsNetIncomeLossAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Total Revenue | $18,066 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $16,267 | GrantsAndSimilarAmountsPaidAmt |
| Printing Publications Postage | $1,327 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $1,603 | OtherExpensesTotalAmt |
| Total Expenses | $19,197 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$1,131 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $7,309 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $6,178 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,309 | BOYAmt |
| EOY | $6,178 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,309 | BOYAmt |
| EOY | $6,178 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,309 | BOYAmt |
| EOY | $6,178 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | CHARITABLE GIVING TO OTHER NON-PROFIT ORGANIZATIONS TO SUPPORT THEIR CHARITABLE PROGRAMS AND SCHOLARSHIPS TO STUDENTS PURSUING POST-SECONDARY EDUCATION. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | PAUL KOSTER MEMORIAL BENEFIT INC., PROVIDES CHARITABLE GIVING TO OTHER NON-PROFIT ORGANIZATIONS TO SUPPORT THEIR CHARITABLE PROGRAMS AND PROVIDE SCHOLARSHIPS TO STUDENTS PURSUING POST-SECONDARY EDUCATION. | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $12,074 | GrantsAndAllocationsAmt |
| Program Service Expenses | $16,267 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $12,074 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (7 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| JEAN MACKENZIE | ||
| President | 1.00 | $0 |
| PATRICIA REHILL | ||
| Treasurer | 1.00 | $0 |
| PATON MILLER | ||
| Director | 1.00 | $0 |
| KAREN BIENIEWICZ | ||
| Director | 1.00 | $0 |
| RALPH DRATCH | ||
| Director | 1.00 | $0 |
| MATHEW MAGEE | ||
| Director | 1.00 | $0 |
| KATELYN BRADY-STUKAS | ||
| Director | 1.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JEAN MACKENZIE | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 35 ROBINHOOD LANE | AddressLine1Txt |
| City | SOUTHAMPTON | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11968 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6312836681 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $19,252 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $16,335 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $13,686 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $16,990 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $19,521 | CurrentTaxYearAmt |
| Total | $85,784 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $19,252 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $16,335 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $13,686 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $16,990 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $19,521 | CurrentTaxYearAmt |
| Total | $85,784 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $0 | SubstantialContributorsTotAmt |
| Public Support Total170 | $85,784 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $85,784 | TotalSupportAmt |
| Public Support CY170 | 1.00000 | PublicSupportCY170Pct |
| Public Support PY170 | 1.00000 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | ANNUAL BENEFIT | Event1Nm |
| Gross Receipts Event1 | $27,210 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $27,210 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $1,000 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $4,839 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $3,305 | EntertainmentEvent1Amt |
| Gross Receipts Total | $27,210 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $27,210 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $1,000 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $4,839 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $3,305 | EntertainmentTotalEventsAmt |
| Direct Expense Summary Events | $9,144 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $18,066 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Grants and Similar Amounts Paid In Excess of $5,000.1 | | Donee's Name: HAVE A HEART COMMUNITY TRUST | Donee's Address: 355 MAPLE STREET SOUTHAMPTON NY 11968 | Cash Amount Given: $6267 |
| Other Expenses.1001 | Advertising and Promotion $510 |
| Other Expenses.2 | EQUIPMENT RENTAL $525 |
| Other Expenses.3 | SUPPLIES $236 |
| Other Expenses.4 | WEBSITE $210 |
| Other Expenses.5 | CREDIT CARD FEES $122 |