SCHOOL ON WHEELS OF MASSACHUSETTS INC: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- SCHOOL ON WHEELS OF MASSACHUSETTS INC (EIN 20-1020880)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-02-25
- IRS object ID
- 201420569349300602
- Schema version
- 2012v2.1
- 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) |
|---|---|---|
| Timestamp | 2014-02-25T08:16:30-06:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 043097400 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KEVIN P MARTIN ASSOCIATES PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10 FORBES WEST | AddressLine1 |
| City | BRAINTREE | City |
| State | MA | State |
| ZIP Code | 02184 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 201020880 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SCHOOL ON WHEELS OF MASSACHUSETS INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | SCHO | NameControl |
| Phone | 5085879091 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 790 WEST CHESTNUT STREET | AddressLine1 |
| City | BROCKTON | City |
| State | MA | State |
| ZIP Code | 02301 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | CHERYL K OPPER | Name |
| Title | PRESIDENT/EXECUTIVE DIRECTOR | Title |
| Phone | 5085879091 | Phone |
| Date Signed | 2014-02-04 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | KRISTIN E LABONTE CPA | Name |
| PTIN | P00744707 | PTIN |
| Phone | 7813803520 | Phone |
| Date Prepared | 2014-02-04 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | CHERYL K OPPER | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 790 WEST CHESTNUT STREET | AddressLine1 |
| City | BROCKTON | City |
| State | MA | State |
| ZIP Code | 02301 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 471016 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.SOWMA.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2004 | YearFormation |
| State Legal Domicile | MA | StateLegalDomicile |
| Activity Or Mission Description | SCHOOL ON WHEELS OF MASSACHUSETTS MISSION IS "TO EDUCATE CHILDREN IMPACTED BY HOMELESSNESS BY PROVIDING ACADEMIC SUPPORT AND ONE-ON-ONE MENTORING SO CHILDREN CAN REACH THEIR FULL POTENTIAL." THE GOAL IS TO PROVIDE CHILDREN WITH THE EDUCATIONAL SUPPORT SERVICES THEY NEED TO FIND SUCCESS IN THE CLASSROOM DESPITE THE TRAUMA OF HOMELESSNESS. SOWMA PROVIDES BACKPACKS, SCHOOL SUPPLIES, BOOKS, TUTORING AND EDUCATIONAL ADVOCACY. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 10 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 9 | NbrIndependentVotingMembers |
| Total Nbr Employees | 29 | TotalNbrEmployees |
| Total Nbr Volunteers | 690 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 477535 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 470951 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 0 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 0 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 74 | InvestmentIncomePriorYear |
| Investment Income Current Year | 65 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 477609 | TotalRevenuePriorYear |
| Total Revenue Current Year | 471016 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 260267 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 256878 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 41315 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 240231 | OtherExpensePriorYear |
| Other Expenses Current Year | 174517 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 500498 | TotalExpensesPriorYear |
| Total Expenses Current Year | 431395 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -22889 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 39621 | RevenuesLessExpensesCY |
| Total Assets BOY | 102254 | TotalAssetsBOY |
| Total Assets EOY | 147875 | TotalAssetsEOY |
| Total Liabilities BOY | 13911 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 19911 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 88343 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 127964 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | SCHOOL ON WHEELS OF MASSACHUSETTS MISSION IS "TO EDUCATE CHILDREN IMPACTED BY HOMELESSNESS BY PROVIDING ACADEMIC SUPPORT AND ONE-ON-ONE MENTORING SO CHILDREN CAN REACH THEIR FULL POTENTIAL." THE GOAL IS TO PROVIDE CHILDREN WITH THE EDUCATIONAL SUPPORT SERVICES THEY NEED TO FIND SUCCESS IN THE CLASSROOM DESPITE THE TRAUMA OF HOMELESSNESS. SOWMA PROVIDES BACKPACKS, SCHOOL SUPPLIES, BOOKS, TUTORING AND EDUCATIONAL ADVOCACY. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 369828 | Expense |
| Description | SCHOOL ON WHEELS OF MASSACHUSETTS MISSION IS "TO EDUCATE CHILDREN IMPACTED BY HOMELESSNESS BY PROVIDING ACADEMIC SUPPORT AND ONE-ON-ONE MENTORING SO CHILDREN CAN REACH THEIR FULL POTENTIAL." THE GOAL IS TO PROVIDE CHILDREN WITH THE EDUCATIONAL SUPPORT SERVICES THEY NEED TO FIND SUCCESS IN THE CLASSROOM DESPITE THE TRAUMA OF HOMELESSNESS. SOWMA PROVIDES BACKPACKS, SCHOOL SUPPLIES, BOOKS, TUTORING AND EDUCATIONAL ADVOCACY. | Description |
| Total Program Service Expense | 369828 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 0 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 5 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 29 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 10 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 9 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 0 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 0 | WhistleblowerPolicy |
| Document Retention Policy | 0 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHERYL OPPER | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 5085879091 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 790 WEST CHESTNUT STREET | AddressLine1 |
| City | BROCKTON | City |
| State | MA | State |
| ZIP Code | 02301 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (10 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| DAVID B REILLY | ||||||
| CHAIRMAN | 1.00 | X | X | 0 | 0 | 0 |
| CHERYL K OPPER | ||||||
| PRESIDENT/EXEC. DIRECTOR | 40.00 | X | X | 40000 | 0 | 1990 |
| EDWARD H MYLES | ||||||
| TREASURER | 1.00 | X | X | 0 | 0 | 0 |
| CATHERINE W KLIGLER ESQ | ||||||
| CLERK | 1.00 | X | X | 0 | 0 | 0 |
| SUSAN M BONANNO | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| SHARON COLLINS BEALS | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| KEENYN D MCFARLANE | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| MARY CATHERINE FINN | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| CATHERINE ADLER | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| RICHARD E MCGRAIL | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 40000 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 1990 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| All Other Contributions | 470951 | AllOtherContributions |
| Noncash Contributions | 30573 | NoncashContributions |
| Total Contributions | 470951 | TotalContributions |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 65 | TotalRevenueColumn |
| Exclusion | $65 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 471016 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $65 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 40000 | Total |
| Program Services | 30148 | ProgramServices |
| Management And General | 3956 | ManagementAndGeneral |
| Fundraising | 5896 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 186281 | Total |
| Program Services | 147723 | ProgramServices |
| Management And General | 13557 | ManagementAndGeneral |
| Fundraising | 25001 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6260 | Total |
| Program Services | 6260 | ProgramServices |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 24337 | Total |
| Program Services | 21008 | ProgramServices |
| Management And General | 1315 | ManagementAndGeneral |
| Fundraising | 2014 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6253 | Total |
| Program Services | 5565 | ProgramServices |
| Management And General | 313 | ManagementAndGeneral |
| Fundraising | 375 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5848 | Total |
| Fundraising | 5848 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 31977 | Total |
| Program Services | 29515 | ProgramServices |
| Management And General | 705 | ManagementAndGeneral |
| Fundraising | 1757 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 33275 | Total |
| Program Services | 32445 | ProgramServices |
| Management And General | 406 | ManagementAndGeneral |
| Fundraising | 424 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3887 | Total |
| Program Services | 3887 | ProgramServices |
Other Expenses OtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | PROGRAM SUPPLIES AND EX | Description |
| Total | 93277 | Total |
| Program Services | 93277 | ProgramServices |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 431395 | Total |
| Program Services | 369828 | ProgramServices |
| Management And General | 20252 | ManagementAndGeneral |
| Fundraising | 41315 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 29223 | BOY |
| EOY | 82779 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 69031 | BOY |
| EOY | 61096 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4000 | BOY |
| EOY | 4000 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 102254 | BOY |
| EOY | 147875 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13911 | BOY |
| EOY | 19911 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13911 | BOY |
| EOY | 19911 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 17819 | BOY |
| EOY | 62062 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 70524 | BOY |
| EOY | 65902 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 88343 | BOY |
| EOY | 127964 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 102254 | BOY |
| EOY | 147875 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 39621 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 1 | AccountantCompileOrReview |
Accountant Compile Or Review Basis AccountantCompileOrReviewBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | 0 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 296288 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 299175 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 472354 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 477535 | CurrentTaxYearMinus1Year |
| Current Tax Year | 470951 | CurrentTaxYear |
| Total | 2016303 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 296288 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 299175 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 472354 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 477535 | CurrentTaxYearMinus1Year |
| Current Tax Year | 470951 | CurrentTaxYear |
| Total | 2016303 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amounts Subst Contributors Total | 289678 | AmountsSubstContributorsTotal |
| Public Support Total170 | 1726625 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 920 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1129 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 329 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 74 | CurrentTaxYearMinus1Year |
| Current Tax Year | 65 | CurrentTaxYear |
| Total | 2517 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 2018820 | TotalSupport |
| Public Support Pertcentage170 | 0.85530 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.82870 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 0 | TotalOfBookValueLandBuildings |
| Footnote In Part XIII | X | FootnoteInPartXIII |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X, LINE 2: | ReturnReference |
| Explanation | GAAP PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FOR THOSE BENEFITS TO BE RECOGNIZED, A TAX POSITION MUST BE MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. FOR THE YEAR ENDED JUNE 30, 2013, SOWMA HAS DETERMINED THAT IT HAS NOT TAKEN ANY TAX POSITIONS WHICH WOULD RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION IN THE ACCOMPANYING FINANCIAL STATEMENTS. SOWMA RECOGNIZES INTEREST AND PENALTIES, IF ANY, RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE. GENERALLY, SOWMA'S INFORMATION RETURNS REMAIN OPEN FOR POSSIBLE FEDERAL INCOME TAX EXAMINATION FOR THREE YEARS AFTER THE FILING DATE. SOWMA IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION. | Explanation |
Schedule M IRS990ScheduleM
Other Non Cash Contributions Table OtherNonCashContributionsTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Description | BOOKS & MISC SCHOOL SUPPLIES | Description |
| Number Of Contributions | 75 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 30573 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FAIR VALUE | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Form990 Schedule M Part II Form990ScheduleMPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | METHOD FOR DETERMINING NUMBER OF CONTRIBUTIONS: | Identifier |
| Return Reference | PART I, COLUMN (B): | ReturnReference |
| Explanation | THE NUMBER OF CONTRIBUTIONS HAS BEEN MEASURED BASED ON THE NUMBER OF CONTRIBUTORS. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 8B | THERE ARE NO COMMITTESS WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE 990 IS PROVIDED TO AND APPROVED BY THE BOARD PRESIDENT AND TREASURER. THE 990 IS REVIEWED BY THE BOOKKEEPER, THE TREASURER AND EXECUTIVE DIRECTOR. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS THAT SUCH PERSON HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY AND HAS AGREED TO COMPLY WITH THE POLICY. |
| FORM 990, PART VI, SECTION B, LINE 15 | SALARIES ARE COMPARED BY INFO FROM OTHER LOCAL NON-PROFITS IN THE AREA, FROM BOARD MEMBERS KNOWLEDGE AND FROM RESEARCH AT THE STONEHILL NON-PROFIT CENTER FOR MANAGEMENT. THE SALARIES ARE DETERMINED BY THE COMPARISON AND BASED ON THE EMPLOYEES PERFORMANCE REVIEW. THE SALARIES ARE VOTED ON BY THE BOARD OF DIRECTORS. THE EXECUTIVE DIRECTOR IS PART OF THE BOARD AND WHEN THE BOARD IS DISCUSSING EXECUTIVE DIRECTORS SALARY, THE EXECUTIVE DIRECTOR ABSTAINS FROM THE DISCUSSION AND LEAVES THE ROOM DURING THE BOARD VOTE. |
| FORM 990, PART VI, SECTION C, LINE 18 | UPON REQUEST |
| FORM 990, PART VI, SECTION C, LINE 19 | UPON REQUEST |
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