FRIENDS OF EASTHAMPTON COUNCIL ON AGING: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization
FRIENDS OF EASTHAMPTON COUNCIL ON AGING (EIN 04-3262569)
Tax period
2015-01-01 to 2015-12-31
Filed
2016-05-03
IRS object ID
201611249349300516
Schema version
2015v2.1
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)
Return2016-05-03T08:38:15-05:00ReturnTs
Tax Period End2015-12-31TaxPeriodEndDt

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 Begin2015-01-01TaxPeriodBeginDt

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
Phone4135272652PhoneNum

US Address USAddress

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

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBERNICE ELLISPersonNm
Person TitleTREASURERPersonTitleTxt
Phone4135279723PhoneNum
Signature2016-04-29SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDANIEL W POLACHEKPreparerPersonNm
PTINP00523669PTIN
Phone4135845809PhoneNum
Preparation2016-05-03PreparationDt
FieldValueIRS element (for citing)
Tax2015TaxYr
Build TS2016-09-27 15:27:22ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerVIRGINIA HURTEAUPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line18 HENDRICK STAddressLine1Txt
CityEASTHAMPTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01027ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$13,582GrossReceiptsAmt
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$66,029PYContributionsGrantsAmt
CY Contributions Grants$8,143CYContributionsGrantsAmt
PY Program Service Revenue$5,527PYProgramServiceRevenueAmt
CY Program Service Revenue$5,396CYProgramServiceRevenueAmt
PY Investment Income$43PYInvestmentIncomeAmt
CY Investment Income$43CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$71,599PYTotalRevenueAmt
CY Total Revenue$13,582CYTotalRevenueAmt
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$87,183PYOtherExpensesAmt
CY Other Expenses$13,871CYOtherExpensesAmt
PY Total Expenses$87,183PYTotalExpensesAmt
CY Total Expenses$13,871CYTotalExpensesAmt
PY Revenues Less Expenses-$15,584PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$289CYRevenuesLessExpensesAmt
Total Assets BOY$29,910TotalAssetsBOYAmt
Total Assets EOY$29,345TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$29,910NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$29,345NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionFUNDRAISE FOR THE EASTHAMPTON COUNCIL ON AGINGMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$9,851ExpenseAmt
DescRAISE MONEY FOR THE EASTHAMPTON COUNCIL ON AGINGDesc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$2,376ExpenseAmt
DescFUNDRAISE FOR THE EASTHAMPTON CONCEL ON AGINGDesc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$2,376TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$12,227TotalProgramServiceExpensesAmt
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 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
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
Phone4135272652PhoneNum

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
TREASURERYes (X)Yes (X)$0$0$0
VIRGINIA HURTEAU
PRESIDENTYes (X)Yes (X)$0$0$0
BONITA MAGRONE
CLERKYes (X)Yes (X)$0$0$0
MARIE ROOT
DIRECTORYes (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$6,804MembershipDuesAmt
All Other Contributions$1,339AllOtherContributionsAmt
Total Contributions$8,143TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmt
TRIP DEPOSIT$3,563$3,563
TBR PVTA$965$965
PVTA REIMBURSEMENT$439$439
BINGO INCOME$385$385
OTHER INCOME$44$44
FieldValueIRS element (for citing)
Total Program Service Revenue$5,396TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$43TotalRevenueColumnAmt
Exclusion$43ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$13,582TotalRevenueColumnAmt
Exclusion$5,439ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$2,376TotalAmt
Program Services$2,376ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
TRAVEL$2,597$2,597
PVTA$2,423$2,423
MAINTENANCE$1,762$1,762
OFFICE SUPPLIES$1,244$1,244

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$3,469TotalAmt
Program Services$3,069ProgramServicesAmt
Management And General$400ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$13,871TotalAmt
Program Services$12,227ProgramServicesAmt
Management And General$1,644ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,829BOYAmt
EOY$6,279EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$23,208BOYAmt
EOY$20,569EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$23,618LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$21,121LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$4,873BOYAmt
EOY$2,497EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$29,910BOYAmt
EOY$29,345EOYAmt

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$29,910BOYAmt
EOY$29,345EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$29,910BOYAmt
EOY$29,345EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$29,910BOYAmt
EOY$29,345EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$289ReconcilationRevenueExpnssAmt
Other Changes In Net Assets-$276OtherChangesInNetAssetsAmt
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$6,296CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,172CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$42,153CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$28,529CurrentTaxYearMinus1YearAmt
Current Tax Year$8,108CurrentTaxYearAmt
Total$88,258TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6,296CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,172CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$42,153CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$28,529CurrentTaxYearMinus1YearAmt
Current Tax Year$8,108CurrentTaxYearAmt
Total$88,258TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$88,258PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$409CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$221CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$91CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$43CurrentTaxYearMinus1YearAmt
Current Tax Year$43CurrentTaxYearAmt
Total$807TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$47,921CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$44,796CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$7,578CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$5,527CurrentTaxYearMinus1YearAmt
Current Tax Year$5,431CurrentTaxYearAmt
Total$111,253TotalAmt
FieldValueIRS element (for citing)
Total Support$200,318TotalSupportAmt
Public Support CY1700.44060PublicSupportCY170Pct
Public Support PY1700.38200PublicSupportPY170Pct
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 111,253ExplanationTxt

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$23,618OtherCostOrOtherBasisAmt
Depreciation$21,121DepreciationAmt
Book Value$2,497BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$2,497TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 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 24EHONORARIUM 1,075 0 0 TRIP REFUND 589 0 0 ACTIVITY ACCOUNT 553 0 0 RENT 0 350 0 FOOD & DINING 318 0 0 BINGO EXPENSE 273 0 0 GROCERIES 180 0 0 LEGAL NOITICE 0 50 0 DONATION EXPENSE 48 0 0 LICENSES & PERMITS 33 0 0
FORM 990, PART XI, LINE 9ADJUSTMENT -276 TOTAL -276

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