FRIENDS OF EASTHAMPTON COUNCIL ON AGING: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
FRIENDS OF EASTHAMPTON COUNCIL ON AGING (EIN 04-3262569)
Tax period
2013-01-01 to 2013-12-31
Filed
2014-05-13
IRS object ID
201421339349302432
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

FieldValueIRS element (for citing)
Return2014-05-13T11:35:03-05:00ReturnTs
Tax Period End2013-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1DANIEL W POLACHEK PCBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1335 SOUTH STAddressLine1
CityNORTHAMPTONCity
StateMAState
ZIP Code01061ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN043262569EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE FRIENDS OF THE EASTHAMPTONBusinessNameLine1
Business Name Line2COUNCIL ON AGING INCBusinessNameLine2
FieldValueIRS element (for citing)
Business Name ControlFRIEBusinessNameControlTxt
Phone4135272652PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line119 UNION STAddressLine1
CityEASTHAMPTONCity
StateMAState
ZIP Code01027ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonVIRGINIA HURTEAUPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone4135272652PhoneNum
Signature2014-05-01SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDANIEL W POLACHEKPreparerPersonNm
PTINP00523669PTIN
Phone4135845809PhoneNum
Preparation2014-05-13PreparationDt
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2015-11-30 17:44:51ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerVIRGINIA HURTEAUPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line18 HENDRICK STAddressLine1
CityEASTHAMPTONCity
StateMAState
ZIP Code01027ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$49,822GrossReceiptsAmt
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$3,172PYContributionsGrantsAmt
CY Contributions Grants$42,153CYContributionsGrantsAmt
PY Program Service Revenue$44,796PYProgramServiceRevenueAmt
CY Program Service Revenue$7,578CYProgramServiceRevenueAmt
PY Investment Income$221PYInvestmentIncomeAmt
CY Investment Income$91CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$48,189PYTotalRevenueAmt
CY Total Revenue$49,822CYTotalRevenueAmt
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$54,416PYOtherExpensesAmt
CY Other Expenses$22,142CYOtherExpensesAmt
PY Total Expenses$54,416PYTotalExpensesAmt
CY Total Expenses$22,142CYTotalExpensesAmt
PY Revenues Less Expenses-$6,227PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$27,680CYRevenuesLessExpensesAmt
Total Assets BOY$17,814TotalAssetsBOYAmt
Total Assets EOY$45,494TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$17,814NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$45,494NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionFUNDRAISE FOR THE EASTHAMPTON COUNCIL ON AGINGMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$16,059ExpenseAmt
DescRAISE MONEY FOR THE EASTHAMPTON COUNCIL ON AGINGDesc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$3,375ExpenseAmt
DescFUNDRAISE FOR THE EASTHAMPTON CONCEL ON AGINGDesc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$3,375TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$19,434TotalProgramServiceExpensesAmt
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

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonVIRGINIA HURTEAUPersonNm
Phone4135272652PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line18 HENDRICK STAddressLine1
CityEASTHAMPTONCity
StateMAState
ZIP Code01027ZIPCode
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
MARIE EQUI
DIRECTOR2.00Yes (X)$0$0$0
BERNICE ELLIS
TREASURER2.00Yes (X)$0$0$0Yes (X)
VIRGINIA HURTEAU
PRESIDENT2.00Yes (X)$0$0$0Yes (X)
PATRICA WOJCZYK
VICE PRESIDE2.00Yes (X)$0$0$0Yes (X)
PAMELA CLARK
DIRECTOR2.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$11,406MembershipDuesAmt
Government Grants$29,734GovernmentGrantsAmt
All Other Contributions$1,013AllOtherContributionsAmt
Total Contributions$42,153TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmt
PVTA REIMBURSEMENT$2,733$2,733
FITNESS ROOM FEE$1,452$1,452
ELDER AFFAIRS$758$758
BROWN BAG$695$695
OTHER INCOME$684$684

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,256TotalRevenueColumnAmt
Exclusion$1,256ExclusionAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$7,578TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$91TotalRevenueColumnAmt
Exclusion$91ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$49,822TotalRevenueColumnAmt
Exclusion$7,669ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$3,375TotalAmt
Program Services$3,375ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
PVTA$3,420$3,420
ACTIVITY ACCOUNT$3,093$3,093
DONATION EXPENSE$1,561$1,561
OFFICE SUPPLIES BUS$1,268$1,268

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$9,425TotalAmt
Program Services$7,985ProgramServicesAmt
Management And General$1,440ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$22,142TotalAmt
Program Services$19,434ProgramServicesAmt
Management And General$2,708ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$6,192BOYAmt
EOY$5,160EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
EOY$32,087EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$23,618LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$15,371LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$11,622BOYAmt
EOY$8,247EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$17,814BOYAmt
EOY$45,494EOYAmt

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$17,814BOYAmt
EOY$45,494EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$17,814BOYAmt
EOY$45,494EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$17,814BOYAmt
EOY$45,494EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$27,680ReconcilationRevenueExpnssAmt
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$36,335CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$9,245CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$6,296CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,172CurrentTaxYearMinus1YearAmt
Current Tax Year$42,153CurrentTaxYearAmt
Total$97,201TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$36,335CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$9,245CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$6,296CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,172CurrentTaxYearMinus1YearAmt
Current Tax Year$42,153CurrentTaxYearAmt
Total$97,201TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$97,201PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$316CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$563CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$409CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$221CurrentTaxYearMinus1YearAmt
Current Tax Year$91CurrentTaxYearAmt
Total$1,600TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$37,448CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$47,921CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$44,796CurrentTaxYearMinus1YearAmt
Current Tax Year$7,578CurrentTaxYearAmt
Total$137,743TotalAmt
FieldValueIRS element (for citing)
Total Support$236,544TotalSupportAmt
Public Support CY1700.41090PublicSupportCY170Pct
Public Support PY1700.39430PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part IV Form990ScheduleAPartIVGrp

FieldValueIRS element (for citing)
Form And Line ReferencePART II, LINE 10FormAndLineReferenceDesc
ExplanationOTHER INCOME 130,165ExplanationTxt

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$23,618OtherCostOrOtherBasisAmt
Depreciation$15,371DepreciationAmt
Book Value$8,247BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$8,247TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 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 24EGOODWILL 1,136 0 0 PROGRAM 964 0 0 CONFERENCE/MEETING 917 0 0 POSTAGE 0 650 0 GROCERIES 586 0 0 COMPUTER 579 0 0 BROWN BAG 523 0 0 REFUND 483 0 0 CAFE EXPENSES 475 0 0 MAINTENANCE 429 0 0 NEWSLETTER POSTAGE 422 0 0 BUS SUPPLIES 0 408 0 RENT 350 0 0 CHARITABLE GIFTS 250 0 0 ADVERTISING 0 222 0 LICENSES & PERMITS 200 0 0 WAGES 154 0 0 TRAVEL CLUB 146 0 0 DUES & SUBSCRIPTIONS 0 125 0 MISC 122 0 0 MEMORIAL 100 0 0 MISC BUS 80 0 0 CLEANING SUPPLIES 47 0 0 ANNUAL REPORT 0 35 0 ICE CREAM SOCIAL 22 0 0

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