GREENFIELD HOME SCHOOL ASSOCIATION GREENFIELD ELEMENTARY SCHOOL: Form 990EZ, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- GREENFIELD HOME SCHOOL ASSOCIATION GREENFIELD ELEMENTARY SCHOOL (EIN 16-1563412)
- Tax period
- 2015-09-01 to 2016-08-31
- Filed
- 2017-03-22
- IRS object ID
- 201700819349200210
- Schema version
- 2015v3.0
- 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 | 2017-03-22T08:16:08-07:00 | ReturnTs |
| Tax Period End | 2016-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Cusack & Company CPAs LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7 Airport Park Blvd | AddressLine1Txt |
| City | Latham | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 12110 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2015-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 161563412 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Greenfield Home School Association Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | GREE | BusinessNameControlTxt |
| Phone | 5188937402 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3180 Route 9N | AddressLine1Txt |
| City | Greenfield Center | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 12833 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KAREN REDICK | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 5188937402 | PhoneNum |
| Signature | 2017-03-22 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JOHN CIMINO CPA | PreparerPersonNm |
| Phone | 5187863550 | PhoneNum |
| Preparation | 2017-03-22 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | 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 | $43,440 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $4,549 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $5,342 | ProgramServiceRevenueAmt |
| Membership Dues | $0 | MembershipDuesAmt |
| Investment Income | $5 | InvestmentIncomeAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Gain Or Loss From Sale Of Assets | $0 | GainOrLossFromSaleOfAssetsAmt |
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Fundraising Gross Income | $33,544 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $16,388 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $17,156 | SpecialEventsNetIncomeLossAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | $0 | GrossProfitLossSlsOfInvntryAmt |
| Total Revenue | $27,052 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $10,741 | GrantsAndSimilarAmountsPaidAmt |
| Fees And Other Pymt To Ind Cntrct | $1,050 | FeesAndOtherPymtToIndCntrctAmt |
| Other Expenses Total | $8,061 | OtherExpensesTotalAmt |
| Total Expenses | $19,852 | TotalExpensesAmt |
| Excess Or Deficit For Year | $7,200 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $3,103 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $10,303 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,103 | BOYAmt |
| EOY | $10,303 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,103 | BOYAmt |
| EOY | $10,303 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,103 | BOYAmt |
| EOY | $10,303 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | See attached | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (4 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Grants And AllocationsGrantsAndAllocationsAmt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|---|
| Enrichment & Cultural Arts - grants to teachers and school for various programs that further enrich the student experience. There are about 382 students at the school. | $10,241 | $10,241 |
| Missoula Children's Theatre - after school enrichment to expose students to the arts and theatre. There are about 60 student participants in the program. | $5,136 | |
| FUN DAY - A DAY OF EVENTS TO ENHANCE TEAMWORK SKILLS. | $1,100 | |
| See attached schedule | $544 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $17,021 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (4 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| SAMANTHA MYERS | ||
| President | 15.00 | $0 |
| MEGHAN PONE | ||
| Vice President | 3.00 | $0 |
| KAREN REDICK | ||
| Treasurer | 6.00 | $0 |
| LAURA THIBEAULT | ||
| Secretary | 3.00 | $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 |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KAREN REDICK | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3180 Route 9N | AddressLine1Txt |
| City | Greenfield Center | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 12833 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5188937402 | 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 |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
| Public Support Total170 | $0 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY170 | 0 | PublicSupportCY170Pct |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $13,051 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $20,647 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $9,243 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $33,360 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $9,891 | CurrentTaxYearAmt |
| Total | $86,192 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $58,351 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $91,605 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $95,321 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $35,315 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $33,544 | CurrentTaxYearAmt |
| Total | $314,136 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $71,402 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $112,252 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $104,564 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $68,675 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $43,435 | CurrentTaxYearAmt |
| Total | $400,328 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $400,328 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $35 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $37 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $46 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $19 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5 | CurrentTaxYearAmt |
| Total | $142 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $35 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $37 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $46 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $19 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5 | CurrentTaxYearAmt |
| Total | $142 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $400,470 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99960 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99960 | PublicSupportPY509Pct |
| Investment Income CY | 0.00040 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00040 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Spring Fun Fair | Event1Nm |
| Gross Receipts Event1 | $5,864 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $5,864 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $4,797 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $5,864 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $5,864 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $4,797 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $4,797 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $1,067 | NetIncomeSummaryAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Individual With Books | KAREN REDICK | IndividualWithBooksNm |
Persons With Books US Address PersonsWithBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3180 Route 9N | AddressLine1Txt |
| City | Greenfield Center | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 12833 | ZIPCd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other | As shown, "Other Expenses" on Part I - Line 16 includes $1,461 reflected as "Documented Stolen Funds." These were in addition to the $13,892 in such funds from the prior fiscal year, leaving a total of $15,353. |
| Other | As explained on Schedule O in our prior year filing, this all stems from the discovery that the Treasurer for the 2014-15 fiscal year, Charles Locke, had been embezzling funds from the organization's bank accounts, pocketing cash received at school events, and even making online payments to his personal credit card from the organization's checking account. This continued through September of 2015. |
| Pt VI, Line 8b | Please see the prior year Schedule O for further details on how this was all discovered and how it was/has been pursued by the organization to where Mr. Locke has been arrested on felony charges. At this time, the legal proceedings are still in progress. He was arraigned on November 2016, there were pre-trial hearings in February 2017 and a new trial date has been set for May 22, 2017. Also note that based on a detailed financial analysis we believe and have estimated $7,403 in additional "missing revenues," that is funds/cash that never made it into the organization bank account and were clearly missing and unaccounted for. Based on these figures, the organization is currently seeking $22,756($15,353 in documented theft plus the $7,403 in missing funds) in restitution and will be requesting this at the eventual restitution hearing. With these and other legal proceedings still in progress, knowing any eventual award amount is obviously unknown at this time. |
| Other | While the above explanation is intended to keep the user of this filing up to date on these recent events and help reflect its potential fiancial impact, it is also important to keep in mind when analyzing the current and prior year financial figures and/or comparing them to prior years. For example, because the organization uses the cash method of reporting, it is important to have an understanding that certain expense figures may look "understated" because the bills were never paid by Mr. Locke, or that certain revenues might also look "understated" because related cash was never deposited or recorded as such. |
| Other | Further questions related to this matter should be directed to the organization's board. |
| Form 990EZ, Part I, Line 10 | GRANTS TO TEACHERS - EDUCATION/CLASSROOM ENHANCEMENT; TEACHER GRANTS; ENRICHMENT & CULTURAL ARTS: GR |
| Form 990EZ, Part I, Line 10 | Others less than $5000 each; Other Grants/; : , , , ; , 500. |
| Form 990EZ, Part I, Line 16 | Program Services(non-grant - included in Part III, Line 32) 6280. |
| Form 990EZ, Part I, Line 16 | Bank Fees 301. |
| Form 990EZ, Part I, Line 16 | Office 19. |
| Form 990EZ, Part I, Line 16 | Ducumented Stolen Funds - see Schedule O for further details 1461. |