FRIENDS OF EASTHAMPTON COUNCIL ON AGING: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- FRIENDS OF EASTHAMPTON COUNCIL ON AGING (EIN 04-3262569)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-05-07
- IRS object ID
- 201331279349301213
- 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 | 2013-05-07T12:05:55-05:00 | 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 | DANIEL W POLACHEK PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 335 SOUTH ST | AddressLine1 |
| City | NORTHAMPTON | City |
| State | MA | State |
| ZIP Code | 01061 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 043262569 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE FRIENDS OF EASTHAMPTON COUNCIL | BusinessNameLine1 |
| Business Name Line2 | ON AGING INC | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | FRIE | NameControl |
| Phone | 4135279723 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 15 RABIDEAU DR | AddressLine1 |
| City | EASTHAMPTON | City |
| State | MA | State |
| ZIP Code | 01027 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JAMES CARROLL | Name |
| Title | PRESIDENT | Title |
| Phone | 4135279723 | Phone |
| Date Signed | 2013-03-30 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DANIEL W POLACHEK | Name |
| Phone | 4135845809 | Phone |
| Date Prepared | 2013-05-07 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | JAMES CARROLL | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 15 RABIDEAU DR | AddressLine1 |
| City | EASTHAMPTON | City |
| State | MA | State |
| ZIP Code | 01027 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 48189 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1988 | YearFormation |
| State Legal Domicile | MA | StateLegalDomicile |
| Activity Or Mission Description | FUNDRAISE FOR THE EASTHAMPTON COUNCIL ON AGING | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 3 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 3 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 6296 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 3172 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 47921 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 44796 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 409 | InvestmentIncomePriorYear |
| Investment Income Current Year | 221 | InvestmentIncomeCurrentYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 54626 | TotalRevenuePriorYear |
| Total Revenue Current Year | 48189 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Current Year | 0 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 60079 | OtherExpensePriorYear |
| Other Expenses Current Year | 54416 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 60079 | TotalExpensesPriorYear |
| Total Expenses Current Year | 54416 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -5453 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -6227 | RevenuesLessExpensesCY |
| Total Assets BOY | 24819 | TotalAssetsBOY |
| Total Assets EOY | 17814 | TotalAssetsEOY |
| Total Liabilities EOY | 0 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 24819 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 17814 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | FUNDRAISE FOR THE EASTHAMPTON COUNCIL ON AGING | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 46206 | Expense |
| Description | RAISE MONEY FOR THE EASTHAMPTON COUNCIL ON AGING | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 3373 | Expense |
| Description | FUNDRAISE FOR THE EASTHAMPTON CONCEL ON AGING | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 3373 | TotalOfOtherProgramServiceExp |
| Total Program Service Expense | 49579 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | false | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | false | ReportOtherLiabilities |
| Report Fin48 Footnote | false | ReportFin48Footnote |
| Independent Audit Financial Stmt | false | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | false | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | false | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | false | ScheduleORequired |
| Number Forms Transmitted With1096 | 0 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 0 | NumberOfEmployees |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 3 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 3 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | true | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | false | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | false | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | false | CompensationProcessCEO |
| Compensation Process Other | false | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MA | StatesWhereCopyOfReturnIsFiled |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | JAMES CARROLL | NamePerson |
| Telephone Number | 4135276151 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 15 RABIDEAU DR | AddressLine1 |
| City | EASTHAMPTON | City |
| State | MA | State |
| ZIP Code | 01027 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | X | NoListedPersonsCompensated |
Form990 Part VII Section A Form990PartVIISectionA (6 entries)
| TitleTitle | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|
| JAMES CARROLL | |||||
| CLERK | X | X | 0 | 0 | 0 |
| BERNICE ELLIS | |||||
| TREASURER | X | X | 0 | 0 | 0 |
| VIRGINIA HURTEAU | |||||
| PRESIDENT | X | X | 0 | 0 | 0 |
| MARIE EQUI | |||||
| BOARD MEMBER | X | 0 | 0 | 0 | |
| PAT WOJCZYK | |||||
| VICE PRESIDE | X | X | 0 | 0 | 0 |
| PAM CARNEY | |||||
| BOARD MEMBER | X | 0 | 0 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | false | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
| All Other Contributions | 3172 | AllOtherContributions |
| Total Contributions | 3172 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Total Revenue ColumnTotalRevenueColumn | ExclusionExclusionAmount |
|---|---|---|
| TRAVEL | 17141 | $17,141 |
| MEMBERSHIP | 11174 | $11,174 |
| ELDER AFFAIRS | 5834 | $5,834 |
| SPECIAL EVENTS | 3949 | $3,949 |
| FITNESS ROOM FEE | 3770 | $3,770 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2928 | TotalRevenueColumn |
| Exclusion | $2,928 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 44796 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 221 | TotalRevenueColumn |
| Exclusion | $221 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 48189 | TotalRevenueColumn |
| Exclusion | $45,017 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | X | InfoInScheduleOPartIX |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3373 | Total |
| Program Services | 3373 | ProgramServices |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices |
|---|---|---|
| BUS | 16347 | 16347 |
| PROGRAM | 8712 | 8712 |
| ACTIVITY ACCOUNT | 5905 | 5905 |
| NEWSLETTER POSTAGE | 2530 | 2530 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17549 | Total |
| Program Services | 12712 | ProgramServices |
| Management And General | 4837 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 54416 | Total |
| Program Services | 49579 | ProgramServices |
| Management And General | 4837 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9824 | BOY |
| EOY | 6192 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 23618 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 11996 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14995 | BOY |
| EOY | 11622 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 24819 | BOY |
| EOY | 17814 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Do Not Follow SFAS117 | X | DoNotFollowSFAS117 |
Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 24819 | BOY |
| EOY | 17814 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 24819 | BOY |
| EOY | 17814 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 24819 | BOY |
| EOY | 17814 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -6227 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -778 | ReconcilationOtherChanges |
| Method Of Accounting Cash | X | MethodOfAccountingCash |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | false | FSAudited |
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 | 31104 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 36335 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 9245 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 6296 | CurrentTaxYearMinus1Year |
| Current Tax Year | 3172 | CurrentTaxYear |
| Total | 86152 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 31104 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 36335 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 9245 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 6296 | CurrentTaxYearMinus1Year |
| Current Tax Year | 3172 | CurrentTaxYear |
| Total | 86152 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | 86152 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 687 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 316 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 563 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 409 | CurrentTaxYearMinus1Year |
| Current Tax Year | 221 | CurrentTaxYear |
| Total | 2196 | Total |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | 37448 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 47921 | CurrentTaxYearMinus1Year |
| Current Tax Year | 44796 | CurrentTaxYear |
| Total | 130165 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 218513 | TotalSupport |
| Public Support Pertcentage170 | 0.39430 | PublicSupportPertcentage170 |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
Schedule D IRS990ScheduleD
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 23618 | OtherCostOrOtherBasis |
| Depreciation | 11996 | Depreciation |
| Book Value | 11622 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 11622 | TotalOfBookValueLandBuildings |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| ALL OTHER ACCOMPLISHMENT DESCRIPTION | FORM 990, PAGE 2, PART III, LINE 4D | FUNDRAISE FOR THE EASTHAMPTON CONCEL ON AGING |
| ELECTION OF MEMBERS AND THEIR RIGHTS | FORM 990, PAGE 6, PART VI, LINE 7A | ANNUALLY |
| ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 | FORM 990, PAGE 6, PART VI, LINE 11B | NO REVIEW WAS OR WILL BE CONDUCTED. |
| GOVERNING DOCUMENTS DISCLOSURE EXPLANATION | FORM 990, PAGE 6, PART VI, LINE 19 | NO DOCUMENTS AVAILABLE TO THE PUBLIC |
| OTHER EXPENSES | FORM 990, PART IX, LINE 24E | GROCERIES 2,478 0 0 MAINTENANCE 0 2,164 0 COMPUTER 2,050 0 0 PVTA 1,900 0 0 CONFERENCE/MEETING 1,615 0 0 REFUND 1,228 0 0 GOODWILL 1,100 0 0 AUTO 1,000 0 0 MEALS & ENTERTAINMENT 0 1,000 0 OFFICE SUPPLIES 0 803 0 POSTAGE 0 705 0 WAGES 653 0 0 BROWN BAG 333 0 0 DUES & SUBSCRIPTIONS 0 125 0 MISC BUS 114 0 0 FCC LICENSE 108 0 0 LICENSES & PERMITS 89 0 0 SUPPLIES 44 0 0 ADVERTISING 0 30 0 OFFICE SUPPLIES BUS 0 10 0 |
| OTHER CHANGES IN NET ASSETS EXPLANATION | FORM 990, PART XI, LINE 9 | BANK RECONCILIATION DISCREPENCIES |
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