FRIENDS OF EASTHAMPTON COUNCIL ON AGING: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
FRIENDS OF EASTHAMPTON COUNCIL ON AGING (EIN 04-3262569)
Tax period
2018-01-01 to 2018-12-31
Filed
2019-04-29
IRS object ID
201921199349300702
Schema version
2018v3.1
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)
Return2019-04-29T08:42:57-05:00ReturnTs
Tax Period End2018-12-31TaxPeriodEndDt

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 Begin2018-01-01TaxPeriodBeginDt

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
Signature2019-02-25SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDANIEL W POLACHEKPreparerPersonNm
PTINP00523669PTIN
Phone4135845809PhoneNum
Preparation2019-04-29PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address167.68.16.49IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-04-29IPDt
IP Tm08:42:57IPTm
IP TimezoneCDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id8358B415C9969E7EB69D761FD5976213C214F4BEAtSubmissionCreationDeviceId
At Submission Filing Device Id389016A9205CDDBE911302A3A824BEE521AEA736AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

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$48,578GrossReceiptsAmt
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$7,880PYContributionsGrantsAmt
CY Contributions Grants$9,697CYContributionsGrantsAmt
PY Program Service Revenue$45,166PYProgramServiceRevenueAmt
CY Program Service Revenue$38,852CYProgramServiceRevenueAmt
PY Investment Income$36PYInvestmentIncomeAmt
CY Investment Income$29CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$53,082PYTotalRevenueAmt
CY Total Revenue$48,578CYTotalRevenueAmt
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$56,958PYOtherExpensesAmt
CY Other Expenses$50,071CYOtherExpensesAmt
PY Total Expenses$56,958PYTotalExpensesAmt
CY Total Expenses$50,071CYTotalExpensesAmt
PY Revenues Less Expenses-$3,876PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$1,493CYRevenuesLessExpensesAmt
Total Assets BOY$25,273TotalAssetsBOYAmt
Total Assets EOY$23,780TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$25,273NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$23,780NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionFUNDRAISE FOR THE EASTHAMPTON COUNCIL ON AGINGMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$48,684ExpenseAmt
DescRAISE MONEY FOR THE EASTHAMPTON COUNCIL ON AGINGDesc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$1,358ExpenseAmt
DescFUNDRAISE FOR THE EASTHAMPTON CONCEL ON AGINGDesc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$1,358TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$50,042TotalProgramServiceExpensesAmt
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
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
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 With Officer EntfalseBusinessRlnWithOfficerEntInd
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 Document2IRPDocumentCnt
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
BERNICE ELLIS
VICE PRESIDEYes (X)Yes (X)$0$0$0
VIRGINIA HURTEAU
PRESIDENTYes (X)Yes (X)$0$0$0
DONNA LABAY
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$2,869MembershipDuesAmt
Government Grants$4,128GovernmentGrantsAmt
All Other Contributions$2,700AllOtherContributionsAmt
Total Contributions$9,697TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmt
TRIP DEPOSIT$28,873$28,873
TBR PVTA$4,610$4,610
LOTTERY$2,080$2,080
CALENDER RAFFLE$1,365$1,365
ACTIVITIES$1,195$1,195

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$729TotalRevenueColumnAmt
Exclusion$729ExclusionAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$38,852TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$29TotalRevenueColumnAmt
Exclusion$29ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$48,578TotalRevenueColumnAmt
Exclusion$38,881ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,358TotalAmt
Program Services$1,358ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
TRAVEL$19,004$19,004
TRIP REFUND$9,632$9,632
FUNDS DISPERSED$5,326$5,326
MAINTENANCE$5,088$5,088

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$9,663TotalAmt
Program Services$9,634ProgramServicesAmt
Management And General$29ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$50,071TotalAmt
Program Services$50,042ProgramServicesAmt
Management And General$29ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$9,271BOYAmt
EOY$9,893EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$15,644BOYAmt
EOY$13,672EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$25,727LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$25,512LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$358BOYAmt
EOY$215EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$25,273BOYAmt
EOY$23,780EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$25,273BOYAmt
EOY$23,780EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$25,273BOYAmt
EOY$23,780EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$25,273BOYAmt
EOY$23,780EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$1,493ReconcilationRevenueExpnssAmt
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$28,529CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$8,108CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$37,322CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$49,936CurrentTaxYearMinus1YearAmt
Current Tax Year$9,697CurrentTaxYearAmt
Total$133,592TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$28,529CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$8,108CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$37,322CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$49,936CurrentTaxYearMinus1YearAmt
Current Tax Year$9,697CurrentTaxYearAmt
Total$133,592TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$133,592PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$43CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$43CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$251CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$36CurrentTaxYearMinus1YearAmt
Current Tax Year$29CurrentTaxYearAmt
Total$402TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,527CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$5,431CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$8,224CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,110CurrentTaxYearMinus1YearAmt
Current Tax Year$38,852CurrentTaxYearAmt
Total$61,144TotalAmt
FieldValueIRS element (for citing)
Total Support$195,138TotalSupportAmt
Public Support CY1700.68460PublicSupportCY170Pct
Public Support PY1700.84550PublicSupportPY170Pct
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 22,292ExplanationTxt

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$25,727OtherCostOrOtherBasisAmt
Depreciation$25,512DepreciationAmt
Book Value$215BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$215TotalBookValueLandBuildingsAmt

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 24EOTHER EXPENSES 3,760 0 0 PVTA 3,035 0 0 ACTIVITIES 845 0 0 RAFFLE SUPPLIES 573 0 0 LOTTERY ACTIVITY 454 0 0 RENT 300 0 0 TRANSFER BINGO 246 0 0 FEES 137 0 0 SUPPLIES 69 0 0 CALENDER RAFFLE 67 0 0 FEES AND CHARGES 64 0 0 BANK FEES 64 0 0 CHECKS 0 29 0 RAFFLE TAX 20 0 0 TOTAL 9,634 29 0

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