GREENFIELD HOME SCHOOL ASSOCIATION GREENFIELD ELEMENTARY SCHOOL: Form 990EZ, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- GREENFIELD HOME SCHOOL ASSOCIATION GREENFIELD ELEMENTARY SCHOOL (EIN 16-1563412)
- Tax period
- 2014-09-01 to 2015-08-31
- Filed
- 2016-04-06
- IRS object ID
- 201620979349200217
- Schema version
- 2014v6.0
- 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 | 2016-04-06T11:07:52-07:00 | ReturnTs |
| Tax Period End | 2015-08-31 | 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 | 2014-09-01 | 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 | 2016-04-06 | 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 | 2016-04-06 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-08-17 19:52:53Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Website Address | N/A | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $68,694 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $28,786 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $4,574 | ProgramServiceRevenueAmt |
| Membership Dues | $0 | MembershipDuesAmt |
| Investment Income | $19 | 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 | $35,315 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $20,355 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $14,960 | SpecialEventsNetIncomeLossAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | $0 | GrossProfitLossSlsOfInvntryAmt |
| Total Revenue | $48,339 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $121,822 | GrantsAndSimilarAmountsPaidAmt |
| Fees And Other Pymt To Ind Cntrct | $1,100 | FeesAndOtherPymtToIndCntrctAmt |
| Other Expenses Total | $24,972 | OtherExpensesTotalAmt |
| Total Expenses | $147,894 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$99,555 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $102,658 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,103 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $102,658 | BOYAmt |
| EOY | $3,103 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $102,658 | BOYAmt |
| EOY | $3,103 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $102,658 | BOYAmt |
| EOY | $3,103 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | See attached | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (4 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|
| FINAL DONATIONS FOR COMPLETION OF DESIGN, ENGINEERING AND CONSTRUCTION OF A NEW PLAYGROUND AT THE SCHOOL. | $119,514 |
| Missoula Children's Theatre - after school enrichment to expose students to the arts and theatre. There are anout 60 student participants in the program. | $4,752 |
| Field trips to enhance social studies, science and literacy curriculums. There were various trips for different grades, whereby most students participated in those appropriate for their grade level. | $3,300 |
| See attached schedule | $4,384 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $131,950 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (4 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| SAMANTHA MYERS | ||
| President | 10.00 | $0 |
| MEGHAN PONE | ||
| Vice President | 2.00 | $0 |
| CHARLES LOCKE | ||
| Treasurer | 2.00 | $0 |
| LAURA THIBEAULT | ||
| Secretary | 2.00 | $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 | $5,419 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $13,051 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $20,647 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $9,243 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $33,360 | CurrentTaxYearAmt |
| Total | $81,720 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $58,817 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $58,351 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $91,605 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $95,321 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $35,315 | CurrentTaxYearAmt |
| Total | $339,409 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $64,236 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $71,402 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $112,252 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $104,564 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $68,675 | CurrentTaxYearAmt |
| Total | $421,129 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $421,129 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $28 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $35 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $37 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $46 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $19 | CurrentTaxYearAmt |
| Total | $165 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $28 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $35 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $37 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $46 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $19 | CurrentTaxYearAmt |
| Total | $165 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $421,294 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99960 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99910 | PublicSupportPY509Pct |
| Investment Income CY | 0.00040 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00040 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Book Fairs | Event1Nm |
| Gross Receipts Event1 | $9,397 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $9,397 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $9,343 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $9,397 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $9,397 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $9,343 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $9,343 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $54 | NetIncomeSummaryAmt |
Gaming Information GamingInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteer Labor Other Gaming | Yes (true) | VolunteerLaborOtherGamingInd |
| 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 (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other | As shown, "Other Expenses" shown on Part I - Line 16 includes $13,892 reflected as "Stolen Funds Through 8/31/15." |
| Other | In early September 2015, the current President of the organization, Samantha Myers Jackslands, became aware of some unexpected cash flow/financial problems within the organization when she discovered and looked into why one of the organizations's larger expenses from the 2014-15 fiscal year had not yet been paid. Upon further investigation and review of the organization's bank statements, it became apparent that the Treasuer 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. |
| Other | Immediately upon discovering these irregularities, a special board meeting was held to vote Charles Locke off of the board and re-install the former Treasurer, Karen Redick, on an intermin basis. A more detailed financial review ensued where it was discovered that the thefts began in October 2014 and Mr. Locke had successfully hidden his actions from the board and other members of the organization, partly due to him also holding the respected position as the School Board President of the Saratoga Springs School District. |
| Other | Law enforcment was then called in and Mr. Locke was formally arrested on felony charges. Again, as reflected within Part I, the Line 16 total of "documented" Stolen Funds(funds with a paper trail that can be directly attributed to being stolen by Mr. Locke)through August 31, 2015(fiscal year-end)is $13,892. Note that additional funds were stolen in September, making the total documented stolen funds $15,353. In addition, based on a financial analysis we believe and have estimated an additional $7,403 in "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 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 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 | FOR COMPLETION OF DESIGN, ENGINEERING & CONSTRUCTION OF NEW SCHOOL PLAYGROUND DONATION FOR GREENFIELD ELEMENTARY SCHOOL SCHOOL SUPPORTED 119514. OTHERS LESS THAN $5000 OTHER GRANTS/ 2308. |
| Form 990EZ, Part I, Line 16 | PROGRAM SERVICES(NON-GRANT - INCLUDED IN PART III, LINE 32) 10128. BANK FEES 212. INSURANCE 231. OFFICE 48. VOLUNTEER APPRECIATION 461. DUCUMENTED STOLEN FUNDS THROUGH 8/31/15 - SEE SCHEDULE O FOR FURTHER DETAILS 13892. |