Civic Intelligence

The Trustees of the Smith Charities

990 • Fiscal year 2022 • EIN 04-2105778

Feb 01, 2021 to Jan 31, 2022 • Filed on Sep 16, 2022

51 Main StreetNorthampton, MA 01060-1400

(413) 584-0415

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

17th percentile

0.00x

Higher debt load relative to assets than 17% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

17th percentile

0.00x

Higher debt load relative to revenue than 17% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

94th percentile

68%

Higher net margin than 94% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

45th percentile

$40,000

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 12.6% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

54th percentile

2.9%

Faster asset growth than 54% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

92nd percentile

125%

Faster revenue growth than 92% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$4,628,775

Up $131,278 (+2.9%) from 2021

Net Assets

Up

$4,628,763

Up $217,159 (+4.9%) from 2021

Liabilities

Down

$12

Down $85,881 (-100%) from 2021

Revenue

Up

$318,413

Up $176,716 (+125%) from 2021

Expenses

Down

$101,255

Down $1,091 (-1.1%) from 2021

Net Income

Up

$217,158

Up $177,807 (+452%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2011: $4,248,179Liabilities 2011: $12,319Net Assets 2011: $4,235,8602011Assets 2012: $4,229,610Liabilities 2012: $5,319Net Assets 2012: $4,224,2912012Assets 2013: $4,221,639Liabilities 2013: $2,019Net Assets 2013: $4,219,6202013Assets 2014: $4,213,125Liabilities 2014: $0Net Assets 2014: $4,213,1252014Assets 2015: $4,232,006Liabilities 2015: $0Net Assets 2015: $4,232,0062015Assets 2016: $4,252,083Liabilities 2016: $0Net Assets 2016: $4,252,0832016Assets 2017: $4,327,750Liabilities 2017: $63,000Net Assets 2017: $4,264,7502017Assets 2018: $4,292,555Liabilities 2018: $0Net Assets 2018: $4,292,5552018Assets 2019: $4,340,408Liabilities 2019: $0Net Assets 2019: $4,340,4082019Assets 2020: $4,372,271Liabilities 2020: $20Net Assets 2020: $4,372,2512020Assets 2021: $4,497,497Liabilities 2021: $85,893Net Assets 2021: $4,411,6042021Assets 2022: $4,628,775Liabilities 2022: $12Net Assets 2022: $4,628,7632022Assets 2023: $4,631,372Liabilities 2023: $25Net Assets 2023: $4,631,3472023Assets 2024: $4,692,472Liabilities 2024: $0Net Assets 2024: $4,692,4722024Assets 2025: $5,106,131Liabilities 2025: $0Net Assets 2025: $5,106,1312025

Highlighted filing

2022

Assets$4,628,775
Liabilities$12
Net Assets$4,628,763

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KExpenses 2011: $190,3852011Revenue 2012: $171,153Expenses 2012: $182,722Net Income 2012: -$11,5692012Revenue 2013: $160,855Expenses 2013: $165,526Net Income 2013: -$4,6712013Revenue 2014: $145,559Expenses 2014: $152,054Net Income 2014: -$6,4952014Revenue 2015: $147,302Expenses 2015: $128,418Net Income 2015: $18,8842015Revenue 2016: $144,222Expenses 2016: $124,143Net Income 2016: $20,0792016Revenue 2017: $135,593Expenses 2017: $122,927Net Income 2017: $12,6662017Revenue 2018: $147,957Expenses 2018: $120,150Net Income 2018: $27,8072018Revenue 2019: $171,415Expenses 2019: $123,564Net Income 2019: $47,8512019Revenue 2020: $148,711Expenses 2020: $116,868Net Income 2020: $31,8432020Revenue 2021: $141,697Expenses 2021: $102,346Net Income 2021: $39,3512021Revenue 2022: $318,413Expenses 2022: $101,255Net Income 2022: $217,1582022Revenue 2023: $110,916Expenses 2023: $108,332Net Income 2023: $2,5842023Revenue 2024: $171,324Expenses 2024: $110,199Net Income 2024: $61,1252024Revenue 2025: $523,221Expenses 2025: $109,562Net Income 2025: $413,6592025

Highlighted filing

2022

Revenue$318,413
Expenses$101,255
Net Income$217,158
Jump To
Filing Snapshot
Filing Period
Feb 1, 2021 to Jan 31, 2022
Signed
Sep 16, 2022
Return Version
2021v4.2
Gross Receipts
$318,413
Mission and Program Overview

Mission

Support smith vocational-agricultural high school, encourage education & provide relief to indigents in nine surrounding communities

To manage the funds and administer the will of oliver smith

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$3,581,231$3,148,476▼ $432,755
Cash and Non-Interest-Bearing Accounts$607,580$947,452▲ $339,872
Land, Buildings, and Equipment, Net$308,686$532,847▲ $224,161
Total Assets$4,497,497$4,628,775▲ $131,278
Liabilities
Unsecured Notes Loans Payable$85,881--
Other Liabilities$12$12→ $0
Total Liabilities$85,893$12▼ $85,881
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,148,391$4,365,550▲ $217,159
Net Assets With Donor Restrictions$263,213$263,213→ $0
Total Net Assets Fund Balance$4,411,604$4,628,763▲ $217,159
Total Liabilities and Net Assets / Fund Balance$4,497,497$4,628,775▲ $131,278

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$77,665--
Other Land Buildings$30,638--
Land$11,000--
Equipment$14,899--
Leasehold Improvements$398,645--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Carla KoneTreasurer / ClerkFT$40,000$40,000
David a MurphyPresidentPT$5,000$5,000

Board Members and Trustees

NameTitle
Carol GrayTrustee
Leslie DwightTrustee
Donna FestingerElector - Greenfield
Lydia SzychElector - Hatfield
Mary OdgersElector - Northampton
Keith BardellElector - Whately
Richard KisloskiElector - Williamsburg
Revenue and Support

Revenue Composition

Contributions and Grants
$189,000
Program Service Revenue
$0
Investment Income
$129,413
Other Revenue
$0
All Other Contributions
$189,000
Change in Net Assets
$217,158
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$58,213
Other Expenses$27,835
Grants and Similar Amounts Paid$15,207
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$48,000--$48,000
Grants to Domestic Individuals$8,800--$8,800
Occupancy$6,670--$6,670
Grants to Domestic Orgs$6,407--$6,407
Pension Plan Contributions$6,000--$6,000
Payroll Taxes$3,213--$3,213
Insurance-$3,071-$3,071
Office Expenses$2,260--$2,260
Fees for Services Accounting-$1,950-$1,950
Other Salaries and Wages$1,000--$1,000
Fees for Services Legal-$905-$905
Other Expenses$170--$170
Total Functional Expenses$95,329$5,926$0$101,255
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
City of NorthamptonNorthampton, MA-General Support$6,407
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other$12
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7A

The board of directors have annual meetings to elect members.

Form 990, Part VI, Section B, Line 11B

Form 990 is presented at annual meeting of all town electors

Form 990, Part VI, Section C, Line 19

Governing documents and other information regarding the organization are available for inspection at the organization's office.

Filing and Contact Details

Filer

Filer Name
The Trustees of the Smith Charities
EIN
04-2105778
Phone
4135840415
Address
51 MAIN STREET, NORTHAMPTON, MA 01060-1400

Signing Officer

Name
Carla M Kone
Title
Treasurer
Phone
4135840415
Signed
2022-09-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carla M Kone
Formed
1849
Legal Domicile
Ma
Voting Board Members
8
Independent Board Members
7
Employees
2
Volunteers
0

Preparer

Firm
Pascucci Teixeira & Co Pc
Address
78 MAIN ST, NORTHAMPTON, MA 01060
Preparer
Fernando Teixeira
Phone
4135860990
Supplemental Narrative

Additional Explanations

Modified Cash Accounting Method

Modified cash accounting method

Raw XML AppendixShowing 400 of 596 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO MANAGE THE FUNDS AND ADMINISTER THE WILL OF OLIVER SMITH
IRS990/AllOtherContributionsAmt0189000
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0CARLA M KONE
IRS990/BooksInCareOfDetail/PhoneNum04135840415
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt051 MAIN STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0NORTHAMPTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd001060
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0607580
IRS990/CashNonInterestBearingGrp/EOYAmt0947452
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt048000
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt048000
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0189000
IRS990/CYGrantsAndSimilarPaidAmt015207
IRS990/CYInvestmentIncomeAmt0129413
IRS990/CYOtherExpensesAmt027835
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0217158
IRS990/CYSalariesCompEmpBnftPaidAmt058213
IRS990/CYTotalExpensesAmt0101255
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0318413
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0MANAGEMENT OF THE RESTRICTED AGRICULTURAL FUND FOR THE BENEFIT OF THE CITY OF NORTHAMPTON FOR THE USE OF SMITH'S VOCATIONAL-AGRICULTURAL HIGH SCHOOL
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt0263213
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0263213
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt02
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt06407
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01950
IRS990/FeesForServicesAccountingGrp/TotalAmt01950
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt0905
IRS990/FeesForServicesLegalGrp/TotalAmt0905
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0DAVID A MURPHY
IRS990/Form990PartVIISectionAGrp/PersonNm1CARLA KONE
IRS990/Form990PartVIISectionAGrp/PersonNm2CAROL GRAY
IRS990/Form990PartVIISectionAGrp/PersonNm3LESLIE DWIGHT
IRS990/Form990PartVIISectionAGrp/PersonNm4LYDIA SZYCH
IRS990/Form990PartVIISectionAGrp/PersonNm5MARY ODGERS
IRS990/Form990PartVIISectionAGrp/PersonNm6KEITH BARDELL
IRS990/Form990PartVIISectionAGrp/PersonNm7DONNA FESTINGER
IRS990/Form990PartVIISectionAGrp/PersonNm8RICHARD KISLOSKI
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt05000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER / CLERK
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4ELECTOR - HATFIELD
IRS990/Form990PartVIISectionAGrp/TitleTxt5ELECTOR - NORTHAMPTON
IRS990/Form990PartVIISectionAGrp/TitleTxt6ELECTOR - WHATELY
IRS990/Form990PartVIISectionAGrp/TitleTxt7ELECTOR - GREENFIELD
IRS990/Form990PartVIISectionAGrp/TitleTxt8ELECTOR - WILLIAMSBURG
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01849
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantAmt06407
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt08800
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt08800
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt06407
IRS990/GrantsToDomesticOrgsGrp/TotalAmt06407
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0318413
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt03071
IRS990/InsuranceGrp/TotalAmt03071
IRS990/InvestmentIncomeGrp/ExclusionAmt0129413
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0129413
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0308686
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0532847
IRS990/LandBldgEquipCostOrOtherBssAmt0532847
IRS990/LegalDomicileStateCd0MA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0SUPPORT SMITH VOCATIONAL-AGRICULTURAL HIGH SCHOOL, ENCOURAGE EDUCATION & PROVIDE RELIEF TO INDIGENTS IN NINE SURROUNDING COMMUNITIES
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt04411604
IRS990/NetAssetsOrFundBalancesEOYAmt04628763
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt04148391
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt04365550
IRS990/NoncashContributionsAmt03000
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt06670
IRS990/OccupancyGrp/TotalAmt06670
IRS990/OfficeExpensesGrp/ProgramServicesAmt02260
IRS990/OfficeExpensesGrp/TotalAmt02260
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0MAINTENANCE / REPAIRS
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS EXPENSES
IRS990/OtherExpensesGrp/Desc2WEBSITE HOSTING
IRS990/OtherExpensesGrp/ProgramServicesAmt08922
IRS990/OtherExpensesGrp/ProgramServicesAmt13887
IRS990/OtherExpensesGrp/ProgramServicesAmt2170
IRS990/OtherExpensesGrp/TotalAmt08922
IRS990/OtherExpensesGrp/TotalAmt13887
IRS990/OtherExpensesGrp/TotalAmt2170
IRS990/OtherLiabilitiesGrp/BOYAmt012
IRS990/OtherLiabilitiesGrp/EOYAmt012
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01000
IRS990/OtherSalariesAndWagesGrp/TotalAmt01000
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt03581231
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt03148476
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt03213
IRS990/PayrollTaxesGrp/TotalAmt03213
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt06000
IRS990/PensionPlanContributionsGrp/TotalAmt06000
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0CARLA M KONE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt088922
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt08800
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03000
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt014943
IRS990/PYInvestmentIncomeAmt0138697
IRS990/PYOtherExpensesAmt022906
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt039351
IRS990/PYSalariesCompEmpBnftPaidAmt064497
IRS990/PYTotalExpensesAmt0102346
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0141697
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0217158
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd01
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0ALL ARE HAMPSHIRE COUNTY OR FRANKLIN COUNTY CITIES OR TOWNS
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART IV SEC 2 LN 2
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt09
IRS990ScheduleA/SupportedOrganizationsTotalCnt09
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0046001168
IRS990ScheduleA/SupportedOrgInformationGrp/EIN1046001166
IRS990ScheduleA/SupportedOrgInformationGrp/EIN2046001364
IRS990ScheduleA/SupportedOrgInformationGrp/EIN3046001176
IRS990ScheduleA/SupportedOrgInformationGrp/EIN4046001126
IRS990ScheduleA/SupportedOrgInformationGrp/EIN5046001406
IRS990ScheduleA/SupportedOrgInformationGrp/EIN6046001163
IRS990ScheduleA/SupportedOrgInformationGrp/EIN7046001367
IRS990ScheduleA/SupportedOrgInformationGrp/EIN8046001141
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd11
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd21
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd31
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd41
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd51
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd61
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd71
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd81
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd06
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd16
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd26
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd36
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd46
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd56
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd66
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd76
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd86
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt10
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt20
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt30
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt40
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt50
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt60
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt70
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt80
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0700
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt1900
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt20
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt31900
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt4900
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt52400
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt6600
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt70
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt81400
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0TOWN OF AMHERST
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt1TOWN OF HADLEY
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt2TOWN OF WHATELY
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt3TOWN OF HATFIELD
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt4TOWN OF DEERFIELD
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt5CITY OF NORTHAMPTON
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt6TOWN OF GREENFIELD
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt7TOWN OF WILLIAMSBURG
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt8TOWN OF EASTHAMPTON
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt08800
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt077665
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt077665
IRS990ScheduleD/EquipmentGrp/BookValueAmt014899
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt014899
IRS990ScheduleD/LandGrp/BookValueAmt011000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt011000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0398645
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0398645
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt030638
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt030638
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt012
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0532847
IRS990ScheduleD/TotalLiabilityAmt012
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0700
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt1900
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt21900
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt3900
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt41400
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt5600
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt62400
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt70
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt80
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0EDUCATION & RELIEF TO INDIGENTS - AMHERST MA
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1EDUCATION & RELIEF TO INDIGENTS - HADLEY MA
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2EDUCATION & RELIEF TO INDIGENTS - HATFIELD MA
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt3EDUCATION & RELIEF TO INDIGENTS - DEERFIELD MA
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt4EDUCATION & RELIEF TO INDIGENTS - EASTHAMPTON MA
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt5EDUCATION & RELIEF TO INDIGENTS - GREENFIELD MA
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt6EDUCATION & RELIEF TO INDIGENTS - NORTHAMPTON MA
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt7EDUCATION & RELIEF TO INDIGENTS - WILLIAMSBURG MA
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt8EDUCATION & RELIEF TO INDIGENTS - WHATLEY MA
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt02
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt12
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt24
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt32
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt45
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt52
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt66
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt70
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt80
IRS990ScheduleI/RecipientTable/CashGrantAmt06407
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0CITY OF NORTHAMPTON
IRS990ScheduleI/RecipientTable/RecipientEIN0046001406
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0SMITH AGROCULTURAL HS
IRS990ScheduleI/RecipientTable/USAddress/CityNm0NORTHAMPTON
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd001060
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS HAVE ANNUAL MEETINGS TO ELECT MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS PRESENTED AT ANNUAL MEETING OF ALL TOWN ELECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS AND OTHER INFORMATION REGARDING THE ORGANIZATION ARE AVAILABLE FOR INSPECTION AT THE ORGANIZATION'S OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MODIFIED CASH ACCOUNTING METHOD
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3MODIFIED CASH ACCOUNTING METHOD
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.11$0.00$5.11$0.52$0.11$0.41
2024Detailed filing. Detailed filing data is available for this year.$4.69$0.00$4.69$0.17$0.11$0.06
2023Detailed filing. Detailed filing data is available for this year.$4.63$0.00$4.63$0.11$0.11$0.00
2022Detailed filing. Detailed filing data is available for this year.$4.63$0.00$4.63$0.32$0.10$0.22
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.50$0.09$4.41$0.14$0.10$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.37$0.00$4.37$0.15$0.12$0.03
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.34$0.00$4.34$0.17$0.12$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.29$0.00$4.29$0.15$0.12$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.33$0.06$4.26$0.14$0.12$0.01
2016Summary only. Only limited summary data is available for this year.$4.25$0.00$4.25$0.14$0.12$0.02
2015Summary only. Only limited summary data is available for this year.$4.23$0.00$4.23$0.15$0.13$0.02
2014Summary only. Only limited summary data is available for this year.$4.21$0.00$4.21$0.15$0.15$0.01
2013Summary only. Only limited summary data is available for this year.$4.22$0.00$4.22$0.16$0.17$0.00
2012Summary only. Only limited summary data is available for this year.$4.23$0.01$4.22$0.17$0.18$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.25$0.01$4.24$0.19