AQUINNAH COMMUNITY ASSOCIATION INC: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- AQUINNAH COMMUNITY ASSOCIATION INC (EIN 01-0775562)
- Tax period
- 2014-01-01 to 2014-12-31
- Filed
- 2016-03-01
- IRS object ID
- 201630619349300708
- 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 | 2016-03-01T11:49:20-06:00 | ReturnTs |
| Tax Period End | 2014-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 271728945 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PKF O'Connor Davies LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 Mamaroneck Avenue Suite 301 | AddressLine1Txt |
| City | Harrison | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10528 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 010775562 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AquinnahGay Head Community Association Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AQUI | BusinessNameControlTxt |
| Phone | 6465948956 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 494 | AddressLine1Txt |
| City | Chilmark | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02535 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Lawrence J Hohlt | PersonNm |
| Person Title | President and Director | PersonTitleTxt |
| Phone | 4086459630 | PhoneNum |
| Signature | 2016-02-25 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Daniel J McMahon | PreparerPersonNm |
| PTIN | P00075935 | PTIN |
| Phone | 9143818900 | PhoneNum |
| Preparation | 2016-02-25 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-08-17 19:52:53Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amended Return | Yes (X) | AmendedReturnInd |
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AGHCA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Lawrence J Hohlt | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 40 East 10th St PHC | AddressLine1Txt |
| City | New York | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10003 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $257,495 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.aghca.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2003 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | Its purposes as set forth in its Articles of Incorporation are (a) to gather and disseminate information regarding the town's functions and operations, to facilitate such functions and operations, and to foster improvement in the quality of life for all people who own property or reside in or visit the Town, (b) to ensure the effective enforcement of all municipal laws and regulations, the proper collection and disbursement of public funds, and the prompt discharge of the Town's administrative responsibilities, (c) to assist the Town' public works, including the volunteer fire department, town library, playgrounds and beaches, (d) to encourage historic and environmental preservation in the Town, and (e) to carry on any other charitable or educational activity within the meaning of Sec. 501 (c) (3) or the applicable Massachusetts corporate laws. Our activities have been and are consistent with those purposes. | ActivityOrMissionDesc |
| Voting Members Governing Body | 18 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 18 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 18 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $110,000 | PYContributionsGrantsAmt |
| CY Contributions Grants | $257,490 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $15 | PYInvestmentIncomeAmt |
| CY Investment Income | $5 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $110,015 | PYTotalRevenueAmt |
| CY Total Revenue | $257,495 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $73,063 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $207,886 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,381 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $6,279 | PYOtherExpensesAmt |
| CY Other Expenses | $83,469 | CYOtherExpensesAmt |
| PY Total Expenses | $79,342 | PYTotalExpensesAmt |
| CY Total Expenses | $291,355 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $30,673 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$33,860 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $95,300 | TotalAssetsBOYAmt |
| Total Assets EOY | $32,112 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $95,300 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $32,112 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | Its purposes as set forth in its Articles of Incorporation are (a) to gather and disseminate information regarding the town's functions and operations, to facilitate such functions and operations, and to foster improvement in the quality of life for all people who own property or reside in or visit the Town, (b) to ensure the effective enforcement of all municipal laws and regulations, the proper collection and disbursement of public funds, and the prompt discharge of the Town's administrative responsibilities, (c) to assist the Town' public works, including the volunteer fire department, town library, playgrounds and beaches, (d) to encourage historic and environmental preservation in the Town, and (e) to carry on any other charitable or educational activity within the meaning of Sec. 501 (c) (3) or the applicable Massachusetts corporate laws. Our activities have been and are consistent with those purposes. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $199,115 | ExpenseAmt |
| Grant | $197,166 | GrantAmt |
| Desc | Grants to the Gay Head Lighthouse Gift Fund (with a Sec. 170(c) (1) status) established and maintained by the Town of Aquinnah to lodge the funds ($3 million plus) needed to move and restore the historic Gay Head Lighthouse, including $192,472.84 given by donors to AGHCA (because of a need or desire to give to a 501(c)(3) expressly for on-giving by AGHCA to the said fund. In addition, AGHCA made a grant of $15,000 out of its own funds to the said Fund in support of this extremely important community and Island-wide effort. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $76,546 | ExpenseAmt |
| Revenue | $0 | RevenueAmt |
| Desc | Legal fees and expenses - AGHCA (and the Town of Aquinnah) moved to intervene to support the Town's land use and enviromental regulations in an action in which the Wampanoag Tribe is alleging that the Town's said regulations do not apply regarding the Tribe's efforts to establish a casino in Aquinnah. The agreements and undertakings made by the Tribe in the 1983 Settlement Agreement among the Tribe, the Town of Aquinnah, the Commonwealth of Massachusetts, and this organization are key to this legal action. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $10,720 | ExpenseAmt |
| Grant | $10,720 | GrantAmt |
| Desc | Grants to the Vineyard Conservation Society, the Sheriff's Meadow Foundation, the MV Land Bank Commission, the Aquinnah Cultural Center and the Town of Aquinnah Community Programs Committe in support of their respective general purposes. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $286,381 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | 0 | Form8899Filedind |
| Form1098 C Filed | 0 | Form1098CFiledInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 18 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 18 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Lawrence J Hohlt | PersonNm |
| Phone | 6465948956 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 40 East 10th St PHC | AddressLine1Txt |
| City | New York | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10003 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Lawrence J Hohlt | ||||||
| Director and President | 9.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Michael Stutz | ||||||
| Vice President | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Charlotte Cook | ||||||
| Secretary | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Sarah Thulin | ||||||
| Treasurer | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Paula Eisenberg | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Jack Fruchtman | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Nathalie Gilfoyle | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Morgan Hodgson | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Hannah Malkin | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Allen Polsby | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Daniel Polsby | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Giulio Pontecorvo | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Camille Rose | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Robert Rosenberg | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Daniel Scheuer | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Peter Temple | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| David Wice | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Arnold Zack | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $257,490 | AllOtherContributionsAmt |
| Total Contributions | $257,490 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5 | TotalRevenueColumnAmt |
| Exclusion | $5 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $257,495 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $5 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $207,886 | TotalAmt |
| Program Services | $207,886 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,546 | TotalAmt |
| Program Services | $76,546 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,468 | TotalAmt |
| Management And General | $2,468 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,949 | TotalAmt |
| Program Services | $1,949 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,125 | TotalAmt |
| Management And General | $1,125 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Fundraising | Desc |
| Total | $1,381 | TotalAmt |
| Fundraising | $1,381 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $291,355 | TotalAmt |
| Program Services | $286,381 | ProgramServicesAmt |
| Management And General | $3,593 | ManagementAndGeneralAmt |
| Fundraising | $1,381 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $95,300 | BOYAmt |
| EOY | $32,112 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $95,300 | BOYAmt |
| EOY | $32,112 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $95,300 | BOYAmt |
| EOY | $95,300 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | -$63,188 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $95,300 | BOYAmt |
| EOY | $32,112 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $95,300 | BOYAmt |
| EOY | $32,112 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$33,860 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$29,328 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | Yes (1) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | 0 | FSAuditedInd |
| Audit Committee | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
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 | $31,691 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $26,730 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $42,820 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $110,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $257,490 | CurrentTaxYearAmt |
| Total | $468,731 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $31,691 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $26,730 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $42,820 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $110,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $257,490 | CurrentTaxYearAmt |
| Total | $468,731 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $169,295 | SubstantialContributorsTotAmt |
| Public Support Total170 | $299,436 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $149 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $91 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $57 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $15 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5 | CurrentTaxYearAmt |
| Total | $317 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $469,048 | TotalSupportAmt |
| Public Support CY170 | 0.63840 | PublicSupportCY170Pct |
| Public Support PY170 | 1.00000 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
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 I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| Town of Aquinnah | |||||||
| 65 State Road | Aquinnah | MA | 02535 | 046001154 | IRC 170 (c) (1) | $197,166 | Support the planning and move of the historic Gay Head Lighthouse. |
| Vineyard Conservation Society | |||||||
| PO Box 2189 | Vineyard Haven | MA | 02568 | 042439882 | IRC 501(c)(3) | $5,000 | Support the preservation of the enviroment of Martha's Vineyard and protection of the Island's land and water. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 2 | Total501c3OrgCnt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Amended return | Upon review of AGHCA financial statements, restatements were made to the classifications of income and expenses. Upon review of the Form 990 and the restatements, an amended Form 990 was required. The following areas were adjusted: Form 990 Part 1, Revenues and expenses, Form 990 Part III lines 4a - 4c were adjusted to the corrections, Form 990, Part VIII line 1 f - corrected to the new financial statement, Form 990, Part IX, line 1 was previously incorrectly combined with Line 11 B, Line 19 was not previously reported as program expenses, |
| Part III, Item 4a | In 2013 the Town of Aquinnah established and maintains a separate, audited internal account entitled the Gay Head Lighthouse Gift Fund for the sole purpose of collecting and then disbursing the funds required to the plan for (i.e. geological tests and analysis re alternate sites) and implement the move and restoration of the historic Gay Head Light, which due to continuing erosion of nearby cliffs and would in due course slide into the ocean unless moved. This project was estimated to cost $3 million (now revised upwards to $3.5 million). (The Lighthouse was successfully moved in the spring of 2015 but much continued site work and restoration of the Lighthouse remains to be completed.) The Town received confirmation from the IRS that contributions to the Lighthouse Fund are tax deductible under Section 170 (c) (1) of the Internal Revenue Code in the same manner as permitted under Section 501 (c) (3). However, some donors advised that they wanted to make their contributions through an entity having a Section 501 (c) (3) status (i.e. AGHCA) or (ii) through entities like charitable trusts the governing instruments of which specify that they will make grants/contributions only to organizations that have a Section 501 (c) (3) status (i.e. AGHCA). To help facilitate this effort, AGHCA agreed to accept donations from such individuals and such charitable trusts and to the contribute the same amounts to the said Lighthouse Fund. Thus, as indicated in Part III, Item 4a, in 2014 AGHCA contributed $197,166.21 to the said Lighthouse Fund of which $192,472.64 represented contributions to AGHCA made expressly to Save the Gay Head Light campaign. |
| Form 990, Part VI, Section A, line 2 | 2 Family members of the Polsby family. |
| Form 990, Part VI, Section B, line 11 | The governing body receives a complete copy of the Form 990 to review and comment on before being released to the Internal Revenue Service. |
| Form 990, Part VI, Section C, line 18 | The organization provides a Form 990 copy to all persons requesting the information. |
| Form 990, Part VI, Section C, line 19 | The organization provides access to the documentation either in person or a hard copy is prepared and given to the requesting person. |
| Form 990, Part XI, line 9: | Revision to opening cash balance -29,328. |
| Part XII, Line 2a | The tax return was prepared on a cash basis but the reviewed financial statements were prepared on an accrual basis according to GAAP which increased the professional fees (legal) by $75,551 and was recorded on the Statement of Financial Position (Balance Sheet) for the same amount in Accounts payable and accrued expenses. |
Comments