PAUL KOSTER MEMORIAL BENEFIT: Form 990EZ, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- PAUL KOSTER MEMORIAL BENEFIT (EIN 04-3831473)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-05-13
- IRS object ID
- 201401339349202535
- Schema version
- 2013v3.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-05-13T14:12:55-05:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JONES LITTLE & CO CPA'S LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 186 WEST MONTAUK HIGHWAY SUITE D3 | AddressLine1 |
| City | HAMPTON BAYS | City |
| State | NY | State |
| ZIP Code | 119462347 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 043831473 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PAUL KOSTER MEMORIAL BENEFIT INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PAUL | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 35 ROBINHOOD LANE | AddressLine1 |
| City | SOUTHAMPTON | City |
| State | NY | State |
| ZIP Code | 11968 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JEAN MACKENZIE | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Signature | 2014-05-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KATHLEEN GALWAY CPA | PreparerPersonNm |
| PTIN | P00370202 | PTIN |
| Phone | 6317284020 | PhoneNum |
| Preparation | 2014-05-12 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | 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 | $33,737 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Fundraising Gross Income | $33,737 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $14,274 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $19,463 | SpecialEventsNetIncomeLossAmt |
| Total Revenue | $19,463 | TotalRevenueAmt |
| Printing Publications Postage | $1,791 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $19,677 | OtherExpensesTotalAmt |
| Total Expenses | $21,468 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$2,005 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $9,595 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $7,590 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,595 | BOYAmt |
| EOY | $7,985 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,595 | BOYAmt |
| EOY | $7,985 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $395 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,595 | BOYAmt |
| EOY | $7,590 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | CHARITABLE GIVING TO OTHER NON-PROFIT ORGANIZATIONS TO SUPPORT THEIR CHARITABLE PROGRAMS AND SCHOLARSHIPS TO STUDENTS PURSUING POST-SECONDARY EDUCATION. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | PAUL KOSTER MEMORIAL BENEFIT INC. PROVIDES CHARITABLE GIVING TO OTHER NON-PROFIT ORGANIZATIONS TO SUPPORT THEIR CHARITABLE PROGRAMS AND PROVIDE SCHOLARSHIPS TO STUDENTS PURSUING POST-SECONDARY EDUCATION. | DescriptionProgramSrvcAccomTxt |
| Program Service Expenses | $14,270 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $14,270 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (5 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| JEAN MACKENZIE | ||
| PRESIDENT | 1.00 | $0 |
| JOANNE ZARRAS | ||
| TREASURER | 0.25 | $0 |
| PATTON MILLER | ||
| DIRECTOR | 0.25 | $0 |
| STEPHANIE DEPP | ||
| DIRECTOR | 0.25 | $0 |
| KAREN BIENIEWICZ | ||
| DIRECTOR | 0.25 | $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 |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JEAN MACKENZIE | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 35 ROBINHOOD LANE | AddressLine1 |
| City | SOUTHAMPTON | City |
| State | NY | State |
| ZIP Code | 11968 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6312836681 | 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 |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
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 | $38,447 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $20,230 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $24,403 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $27,216 | CurrentTaxYearMinus1YearAmt |
| Total | $110,296 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $38,447 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $20,230 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $24,403 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $27,216 | CurrentTaxYearMinus1YearAmt |
| Total | $110,296 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $110,296 | PublicSupportTotal170Amt |
| Total Support | $110,296 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $33,737 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 1.00000 | PublicSupportCY170Pct |
| Public Support PY170 | 1.00000 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | PAUL KOSTER MEM | NameOfEvent1Amt |
| Gross Receipts Event1 | $33,737 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $33,737 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $14,274 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $33,737 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $33,737 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $14,274 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $14,274 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $19,463 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 16 | PAUL KOSTER MEMORIAL FUND ENTERTAINMENT 3,325 FOOD PURCHASES 5,015 BEVERAGE PURCHASES 497 SILENT AUCTION FEE 4,445 VARIOUS 6,395 TOTAL 19,677 |
| FORM 990-EZ, PART II, LINE 26 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 395 |
| FORM 990-EZ, PART III | CHARITABLE GIVING TO OTHER NON-PROFIT ORGANIZATIONS TO SUPPORT THEIR CHARITABLE PROGRAMS AND SCHOLARSHIPS TO STUDENTS PURSUING POST-SECONDARY EDUCATION. |
Compensation Explanation CompensationExplanation
Compensation Explanation CompensationExplanationGrp (5 entries)
| JEAN MACKENZIE |
| JOANNE ZARRAS |
| PATTON MILLER |
| STEPHANIE DEPP |
| KAREN BIENIEWICZ |