STUDENT EDUCATION DEVELOPMENT: Form 990EZ, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- STUDENT EDUCATION DEVELOPMENT (EIN 20-4742364)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-05-30
- IRS object ID
- 201311509349200216
- 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 | 2013-05-30T14:17:14-05:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BRAZEE & HUBAN CPAS | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 55 WENDELL AVE SUITE 2ND FL | AddressLine1 |
| City | PITTSFIELD | City |
| State | MA | State |
| ZIP Code | 012016388 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 204742364 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STUDENT EDUCATION DEVELOPMENT | BusinessNameLine1 |
| Business Name Line2 | FUND INC | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | STUD | NameControl |
| Phone | 4132432576 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 18 PARK STREET | AddressLine1 |
| City | LEE | City |
| State | MA | State |
| ZIP Code | 01238 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MICHAEL P MCMANMON | Name |
| Title | DIRECTOR | Title |
| Phone | 4132432576 | Phone |
| Date Signed | 2013-02-25 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MARTIN L HUBAN III | Name |
| Phone | 4134439157 | Phone |
| Date Prepared | 2013-05-08 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Schedule B Not Required | X | ScheduleBNotRequired |
| Web Site | N/A | WebSite |
| Organization501c3 | X | Organization501c3 |
| Gross Receipts Less Than25000 | X | GrossReceiptsLessThan25000 |
| Gross Receipts | 2223 | GrossReceipts |
| Info In Schedule O Part I | X | InfoInScheduleOPartI |
| Contributions Gifts Grants Etc | 2223 | ContributionsGiftsGrantsEtc |
| Total Revenue | 2223 | TotalRevenue |
| Other Expenses Total | 10034 | OtherExpensesTotal |
| Total Expenses | 10034 | TotalExpenses |
| Excess Or Deficit For Year | -7811 | ExcessOrDeficitForYear |
| Net Assets Or Fund Balances BOY | 6906 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | -905 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part II | X | InfoInScheduleOPartII |
Cash Savings And Investments CashSavingsAndInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4214 | BOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16746 | BOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20960 | BOY |
| EOY | 0 | EOY |
Sum Of Total Liabilities SumOfTotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14054 | BOY |
| EOY | 905 | EOY |
Net Assets Or Fund Balances NetAssetsOrFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6906 | BOY |
| EOY | -905 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Primary Exempt Purpose | THE FOUNDATION WILL SERVE TO GRANT FINANCIAL SUPPORT THROUGH THE ADMINISTERING OF SCHOLARSHIPS TO INDIVIDUALS WHO SUFFER FROM DISABILITIES ON THE AUTISM SPECTRUM OR OTHER RELATED DISABILITIES, WHICH ARE NOT OTHERWISE PROVIDED THROUGH FAMILIES, INSURANCE, OR GOVERNMENT PROGRAMS. THE FOUNDATION WILL ALSO PROVIDE PROFESSIONAL TRAINING FOR TEACHERS AND PARENTS WHO WORK WITH YOUNG ADULTS WITH ASPERGER'S AND OTHER LEARNING DIFFERENCES. | PrimaryExemptPurpose |
Program Service Accomplishment ProgramServiceAccomplishment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Service Accom | SCHOLARSHIPS GRANTED TO STUDENT WITH AUTISM. | DescriptionProgramServiceAccom |
Officer Director Trustee Key Empl OfficerDirectorTrusteeKeyEmpl (6 entries)
| TitleTitle | Avg Hours Per Wk Devoted To PositionAvgHoursPerWkDevotedToPosition | CompensationCompensation |
|---|---|---|
| MICHAEL P MCMANMON | ||
| DIRECTOR | 000.00 | 0 |
| ROGER LURIE | ||
| TREASURER | 000.00 | 0 |
| BARBARA KROIZ | ||
| DIRECTOR | 000.00 | 0 |
| HARVEY KROIZ | ||
| DIRECTOR | 000.00 | 0 |
| RICHARD DEFILIPPIS | ||
| SECRETARY | 000.00 | 0 |
| DAVID PETERSON | ||
| PRESIDENT | 000.00 | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRpt |
| Made Changes To Orgnzng Etc Doc | false | MadeChangesToOrgnzngEtcDoc |
| Organization Had UBI | false | OrganizationHadUBI |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Organization Dissolved Etc | true | OrganizationDissolvedEtc |
| Did Org File Form1120 POL This Year | false | DidOrgFileForm1120POLThisYear |
| Made Loans To From Officers | false | MadeLoansToFromOfficers |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTrans |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| States Where Copy Of Return Is Filed | FL | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | MA | StatesWhereCopyOfReturnIsFiled |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | MICHAEL MCMANMON | NamePerson |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 18 PARK STREET | AddressLine1 |
| City | LEE | City |
| State | MA | State |
| ZIP Code | 01238 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 4133945023 | TelephoneNumber |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccount |
| Foreign Office | false | ForeignOffice |
| Maintain Any Donor Advised Funds | false | MaintainAnyDonorAdvisedFunds |
| Does Org Have Hospital | false | DoesOrgHaveHospital |
| Tanning Services Provided | false | TanningServicesProvided |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transaction With Control Entity | false | TransactionWithControlEntity |
| Engage Political Cmpgn Activities | false | EngagePoliticalCmpgnActivities |
| Engage In Lobbying Activities | false | EngageInLobbyingActivities |
| Operating School | false | OperatingSchool |
| Trnsfrs Exempt Non Char Related Org | false | TrnsfrsExemptNonCharRelatedOrg |
| Part VI Of Comp Of Highest Paid Empl | NONE | PartVIOfCompOfHighestPaidEmpl |
| Part VIA Hghst Paid Cntrct Prof Ser | NONE | PartVIAHghstPaidCntrctProfSer |
| Filed Schedule A | true | FiledScheduleA |
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 | 18000 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 4950 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 10627 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 17056 | CurrentTaxYearMinus1Year |
| Current Tax Year | 2223 | CurrentTaxYear |
| Total | 52856 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 18000 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 4950 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 10627 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 17056 | CurrentTaxYearMinus1Year |
| Current Tax Year | 2223 | CurrentTaxYear |
| Total | 52856 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amounts Subst Contributors Total | 22158 | AmountsSubstContributorsTotal |
| Public Support Total170 | 30698 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | 3 | CurrentTaxYearMinus1Year |
| Total | 3 | Total |
Net UBI NetUBI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | 333 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 463 | CurrentTaxYearMinus1Year |
| Total | 796 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 53655 | TotalSupport |
| Public Support Pertcentage170 | 0.57210 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.41210 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
Schedule N IRS990ScheduleN
| Field | Value | IRS element (for citing) |
|---|---|---|
| Director Of Successor | false | DirectorOfSuccessor |
| Employee Of Successor | false | EmployeeOfSuccessor |
| Owner Of Successor | false | OwnerOfSuccessor |
| Receive Compensation | false | ReceiveCompensation |
| Assets Distributed | true | AssetsDistributed |
| Required To Notify AG | true | RequiredToNotifyAG |
| AG Notified | false | AGNotified |
| Liabilities Paid | true | LiabilitiesPaid |
| Bonds Outstanding | false | BondsOutstanding |
| Bond Liabilities Discharged | false | BondLiabilitiesDischarged |
| Director Of Successor2 | false | DirectorOfSuccessor2 |
| Employee Of Successor2 | false | EmployeeOfSuccessor2 |
| Owner Of Successor2 | false | OwnerOfSuccessor2 |
| Receive Compensation2 | false | ReceiveCompensation2 |
Form990 Schedule N Part III Form990ScheduleNPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | ADDITIONAL INFORMATION | Identifier |
| Return Reference | SCHEDULE N | ReturnReference |
| Explanation | LIABILITIES EXCEEDED ASSETS AT THE TIME THE ENTITY STOPPED OPERATIONS ANY ASSETS REMAINING AT THAT TIME WERE USED TO PAY OUTSTANDING LIABILITIES | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| OTHER EXPENSES | FORM 990-EZ, PART I, LINE 16 | EXPENSES LEGAL & PROFESSIONAL 9,472 DUES, FEES & LICENSES 503 BANK CHARGES 59 TOTAL 10,034 |
| OTHER ASSETS | FORM 990-EZ, PART II, LINE 24 | ACCOUNTS RECEIVABLE 483 0 INVENTORIES FOR SALE OR USE 7,077 0 PREPAID EXPENSES AND DEFERRED CHARGES 5,617 0 4,035 0 LESS ACCUMULATED DEPRECIATION 466 0 TOTAL 16,746 0 |
| OTHER LIABILITIES | FORM 990-EZ, PART II, LINE 26 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 8,982 0 DEFERRED REVENUE 275 0 DUE TO CIP BERKSHIRE 4,797 905 DUE TO CIP BLOOMINGTON 0 0 DUE TO CIP BREVARD 0 0 |
| PRIMARY EXEMPT PURPOSE | FORM 990-EZ, PART III | THE FOUNDATION WILL SERVE TO GRANT FINANCIAL SUPPORT THROUGH THE ADMINISTERING OF SCHOLARSHIPS TO INDIVIDUALS WHO SUFFER FROM DISABILITIES ON THE AUTISM SPECTRUM OR OTHER RELATED DISABILITIES, WHICH ARE NOT OTHERWISE PROVIDED THROUGH FAMILIES, INSURANCE, OR GOVERNMENT PROGRAMS. THE FOUNDATION WILL ALSO PROVIDE PROFESSIONAL TRAINING FOR TEACHERS AND PARENTS WHO WORK WITH YOUNG ADULTS WITH ASPERGER'S AND OTHER LEARNING DIFFERENCES. |
Compensation Explanation CompensationExplanation
Compensation Compensation (6 entries)
| MICHAEL P MCMANMON |
| ROGER LURIE |
| BARBARA KROIZ |
| HARVEY KROIZ |
| RICHARD DEFILIPPIS |
| DAVID PETERSON |
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