Civic Intelligence

Easthampton Learning Foundation

990 • Fiscal year 2013 • EIN 04-3324788

Jan 01, 2013 to Dec 31, 2013 • Filed on May 27, 2014

Organization ProfileWWW.ELFHELPS.ORG
PO Box 1100Easthampton, MA 01027

(413) 529-3354

Siviq Scores

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

Liabilities / Assets

31st percentile

0.01x

Higher debt load relative to assets than 31% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

58th percentile

0.07x

Higher debt load relative to revenue than 58% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Net Margin

86th percentile

35%

Higher net margin than 86% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Asset Growth

79th percentile

19%

Faster asset growth than 79% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Balance Sheet
Liabilities / Assets31st percentile

Assets

Up

$730,910

Up $118,188 (+19%) from 2012

Net Assets

Up

$727,218

Up $114,588 (+19%) from 2012

Liabilities

Up

$3,692

Up $3,600 (+3913%) from 2012

Revenue And Expenses
Liabilities / Revenue58th percentileNet Margin86th percentile

Revenue

$51,216

No earlier filing loaded for comparison.

Expenses

Up

$33,444

Up $6,428 (+24%) from 2012

Net Income

$17,772

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth79th percentile

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

$1.5M$1.0M$500K$0Assets 2010: $510,321Liabilities 2010: $212Net Assets 2010: $510,1092010Assets 2011: $525,056Liabilities 2011: $122Net Assets 2011: $524,9342011Assets 2012: $612,722Liabilities 2012: $92Net Assets 2012: $612,6302012Assets 2013: $730,910Liabilities 2013: $3,692Net Assets 2013: $727,2182013Assets 2014: $772,937Liabilities 2014: $120Net Assets 2014: $772,8172014Assets 2015: $734,785Liabilities 2015: $94Net Assets 2015: $734,6912015Assets 2016: $747,964Liabilities 2016: $105Net Assets 2016: $747,8592016Assets 2017: $840,414Liabilities 2017: $2,474Net Assets 2017: $837,9402017Assets 2018: $767,369Liabilities 2018: $104Net Assets 2018: $767,2652018Assets 2019: $878,579Liabilities 2019: $399Net Assets 2019: $878,1802019Assets 2020: $989,145Liabilities 2020: $74Net Assets 2020: $989,0712020Assets 2021: $1,127,197Liabilities 2021: $220Net Assets 2021: $1,126,9772021Assets 2022: $914,505Liabilities 2022: $102Net Assets 2022: $914,4032022Assets 2023: $973,342Liabilities 2023: $63Net Assets 2023: $973,2792023Assets 2024: $1,040,511Liabilities 2024: $124Net Assets 2024: $1,040,3872024

Highlighted filing

2013

Assets$730,910
Liabilities$3,692
Net Assets$727,218
Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$100K$50K$0-$50KExpenses 2010: $25,6632010Expenses 2011: $43,2952011Expenses 2012: $27,0162012Revenue 2013: $51,216Expenses 2013: $33,444Net Income 2013: $17,7722013Revenue 2014: $56,850Expenses 2014: $37,897Net Income 2014: $18,9532014Revenue 2015: $13,686Expenses 2015: $26,440Net Income 2015: -$12,7542015Revenue 2016: $14,092Expenses 2016: $37,204Net Income 2016: -$23,1122016Revenue 2017: $15,197Expenses 2017: $35,364Net Income 2017: -$20,1672017Revenue 2018: $56,799Expenses 2018: $47,306Net Income 2018: $9,4932018Revenue 2019: $34,420Expenses 2019: $33,304Net Income 2019: $1,1162019Revenue 2020: $44,727Expenses 2020: $14,539Net Income 2020: $30,1882020Revenue 2021: $40,543Expenses 2021: $12,805Net Income 2021: $27,7382021Revenue 2022: $48,298Expenses 2022: $83,522Net Income 2022: -$35,2242022Revenue 2023: $52,316Expenses 2023: $69,465Net Income 2023: -$17,1492023Revenue 2024: $49,707Expenses 2024: $51,201Net Income 2024: -$1,4942024

Highlighted filing

2013

Revenue$51,216
Expenses$33,444
Net Income$17,772
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 27, 2014
Return Version
2013v3.1
Gross Receipts
$63,642
Mission and Program Overview

Mission

To enhance and broaden the community support of public education and to provide private funding for innovative and challenging programs in local public schools. These learning programs would otherwise not be offered by local schools due to limited budget resources.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$592,147$715,869▲ $123,722
Cash and Non-Interest-Bearing Accounts$20,575$15,041▼ $5,534
Total Assets$612,722$730,910▲ $118,188
Liabilities
Other Liabilities-$3,600-
Accounts Payable and Accrued Expenses$92$92→ $0
Total Liabilities$92$3,692▲ $3,600
Net Assets / Fund Balance
Unrestricted Net Assets$612,630$727,218▲ $114,588
Total Net Assets Fund Balance$612,630$727,218▲ $114,588
Total Liabilities and Net Assets / Fund Balance$612,722$730,910▲ $118,188

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$592,147$25,000▲ $106,971-$715,869
2012$508,495$25,000▲ $65,808-$592,147
2011$467,403$50,000▼ $2,610-$508,495
2010$355,059$70,000▲ $47,098-$467,403
2009$262,457$40,000▲ $52,602-$355,059
Compensation and Service Providers
Top Officer Pay49th percentile

Board Members and Trustees

NameTitle
Richard PerrasPresident
Judi Corbeil-lebelDirector
Patricia DudaDirector
Thomas BrownDirector
Thomas ConnerDirector
Christa MccauleyEmeritus Director
Edward WagnerEmeritus Director
Elizabeth ProvoEmeritus Director
Randy CounsmanEmeritus Director
Ada CounsmanClerk
Charles Mccullagh JrTreasurer
Stanley PaulauskasVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$6,400
Program Service Revenue
$0
Investment Income
$10,225
Other Revenue
$34,591
All Other Contributions
$6,400
Change in Net Assets
$17,772
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$20,240
Other Expenses$13,204
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$20,240--$20,240
Fees for Service Investment Mgmnt Fees-$8,249-$8,249
Fees for Services Accounting-$2,120-$2,120
Insurance$1,081$857-$1,938
Other Expenses-$897-$897
Total Functional Expenses$21,321$12,123$0$33,444
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
04-6001141--Innovative Programs$20,240
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$47,017
Fundraising Direct Expenses$12,426
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$47,017$47,017$1,150$45,867
Total Events$47,017$47,017$12,426$34,591
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-PresidentPurchase InsuranceNo$857
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Revenue$3,600
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
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, Page 6, Part VI, Line 11B

“The form 990 is prepared by an outside accountant and before it is filed the board of directors is provided with a draft copy of the form for any comment.”

Form 990, Page 6, Part VI, Line 19

“Copy of documents provided upon request”

Filing and Contact Details

Filer

EIN
04-3324788
Phone
4135293354

Signing Officer

Name
Charles Mccullagh Jr
Title
Treasurer
Phone
4135293354
Signed
2014-05-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charles Mccullagh Jr Treasurer
Formed
1996
Legal Domicile
Ma
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
20

Preparer

Preparer
Richard Abbott
Phone
4135299697
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“To enhance and broaden the community support of public education and to provide private funding for innovative and challenging programs in local public schools. These learning programs would otherwise not be offered by local schools due to limited budget resources.”

Form 990, Part XI, Line 9

“Unrealized gains on investments 96,816”

Raw XML AppendixShowing 400 of 421 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/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt092
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt092
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO ENHANCE AND BROADEN THE COMMUNITY SUPPORT OF PUBLIC EDUCATION AND TO PROVIDE PRIVATE FUNDING FOR INNOVATIVE AND CHALLENGING PROGRAMS IN LOCAL PUBLIC SCHOOLS. THESE LEARNING PROGRAMS WOULD OTHERWISE NOT BE OFFERED BY LOCAL SCHOOLS DUE TO LIMITED BUDGET RESOURCES.
IRS990/AllOtherContributionsAmt06400
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/PersonNm0CHARLES MCCULLAGH JR
IRS990/BooksInCareOfDetail/PhoneNum04135293354
IRS990/BooksInCareOfDetail/USAddress/AddressLine106 CAMPUS LANE
IRS990/BooksInCareOfDetail/USAddress/City0EASTHAMPTON
IRS990/BooksInCareOfDetail/USAddress/State0MA
IRS990/BooksInCareOfDetail/USAddress/ZIPCode001027
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0true
IRS990/CashNonInterestBearingGrp/BOYAmt020575
IRS990/CashNonInterestBearingGrp/EOYAmt015041
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt06400
IRS990/CYGrantsAndSimilarPaidAmt020240
IRS990/CYInvestmentIncomeAmt010225
IRS990/CYOtherExpensesAmt013204
IRS990/CYOtherRevenueAmt034591
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt017772
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt033444
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt051216
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0LEARNING ENHANCEMENT GRANTS WHICH PROVIDE OPPORTUNITIES FOR ADDITIONAL CLASSES AND LEARNING EXPERIENCES FOR BOTH TEACHERS AND STUDENTS
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt021321
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt02120
IRS990/FeesForServicesAccountingGrp/TotalAmt02120
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt08249
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt08249
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt03.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt111.00
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/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
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/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/PersonNm0RICHARD PERRAS
IRS990/Form990PartVIISectionAGrp/PersonNm1STANLEY PAULAUSKAS
IRS990/Form990PartVIISectionAGrp/PersonNm2CHARLES MCCULLAGH JR
IRS990/Form990PartVIISectionAGrp/PersonNm3ADA COUNSMAN
IRS990/Form990PartVIISectionAGrp/PersonNm4THOMAS BROWN
IRS990/Form990PartVIISectionAGrp/PersonNm5PATRICIA DUDA
IRS990/Form990PartVIISectionAGrp/PersonNm6THOMAS CONNER
IRS990/Form990PartVIISectionAGrp/PersonNm7JUDI CORBEIL-LEBEL
IRS990/Form990PartVIISectionAGrp/PersonNm8RANDY COUNSMAN
IRS990/Form990PartVIISectionAGrp/PersonNm9ELIZABETH PROVO
IRS990/Form990PartVIISectionAGrp/PersonNm10CHRISTA MCCAULEY
IRS990/Form990PartVIISectionAGrp/PersonNm11EDWARD WAGNER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
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/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3CLERK
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8EMERITUS DIR
IRS990/Form990PartVIISectionAGrp/TitleTxt9EMERITUS DIR
IRS990/Form990PartVIISectionAGrp/TitleTxt10EMERITUS DIR
IRS990/Form990PartVIISectionAGrp/TitleTxt11EMERITUS DIR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01996
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingDirectExpensesAmt012426
IRS990/FundraisingGrossIncomeAmt047017
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantAmt020240
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt020240
IRS990/GrantsToDomesticOrgsGrp/TotalAmt020240
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt063642
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt08
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt0857
IRS990/InsuranceGrp/ProgramServicesAmt01081
IRS990/InsuranceGrp/TotalAmt01938
IRS990/InvestmentIncomeGrp/ExclusionAmt010225
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt010225
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0592147
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0715869
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0MA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO ENHANCE AND BROADEN THE COMMUNITY SUPPORT OF PUBLIC EDUCATION AND TO PROVIDE PRIVATE FUNDING FOR INNOVATIVE AND CHALLENGING PROGRAMS IN LOCAL PUBLIC SCHOOLS. THESE LEARNING PROGRAMS WOULD OTHERWISE NOT BE OFFERED BY LOCAL SCHOOLS DUE TO LIMITED BUDGET RESOURCES.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0612630
IRS990/NetAssetsOrFundBalancesEOYAmt0727218
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt034591
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt034591
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt096816
IRS990/OtherExpensesGrp/Desc0DUES & MISCELLANEOUS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0897
IRS990/OtherExpensesGrp/TotalAmt0897
IRS990/OtherLiabilitiesGrp/EOYAmt03600
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0CHARLES MCCULLAGH JR TREASURER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01100
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt015000
IRS990/PYInvestmentIncomeAmt09553
IRS990/PYOtherExpensesAmt012016
IRS990/PYOtherRevenueAmt047660
IRS990/PYRevenuesLessExpensesAmt031297
IRS990/PYTotalExpensesAmt027016
IRS990/PYTotalRevenueAmt058313
IRS990/ReconcilationRevenueExpnssAmt017772
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt06400
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01100
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt07210
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt03860
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt015900
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt034470
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt010225
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt09553
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt012973
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt08200
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt07131
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt048082
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt047017
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt074919
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt084909
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt086978
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt085878
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0379701
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt010225
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt09553
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt012973
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt08200
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt07131
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt048082
IRS990ScheduleA/InvestmentIncomeCYPct00.10000
IRS990ScheduleA/InvestmentIncomePYPct00.09000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.89600
IRS990ScheduleA/PublicSupportPY509Pct00.90700
IRS990ScheduleA/PublicSupportTotal509Amt0414171
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt053417
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt076019
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt092119
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt090838
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0101778
IRS990ScheduleA/Total509Grp/TotalAmt0414171
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt063642
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt085572
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0105092
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt099038
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0108909
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0462253
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BoardDesignatedBalanceEOYPct01.00000
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt08249
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0592147
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt025000
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0715869
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0106971
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt07156
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0508495
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt025000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0592147
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt065808
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt06298
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0467403
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt050000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0508495
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-2610
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt04754
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0355059
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt070000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0467403
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt047098
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0262457
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt040000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0355059
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt052602
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03600
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED REVENUE
IRS990ScheduleD/TotalLiabilityAmt03600
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt012426
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt01700
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt01700
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt09576
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt09576
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt047017
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt047017
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt047017
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt047017
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0DINNER & AUCTIO
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt034591
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt01150
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt01150
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt020240
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0INNOVATIVE PROGRAMS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine10EASTHAMPTON PUBLIC SCHOOLS
IRS990ScheduleI/RecipientTable/RecipientEIN0046001141
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1050 PAYSON AVE
IRS990ScheduleI/RecipientTable/USAddress/City0EASTHAMPTON
IRS990ScheduleI/RecipientTable/USAddress/State0MA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCode001027
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine10FINCK & PERRAS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0PRESIDENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0857
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0PURCHASE INSURANCE
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION PURCHASED AN OFFICERS & DIRECTORS LIABILITY INSURANCE POLICY FROM AN INSURANCE AGENY OF WHICH THE PRESIDENT OF THE ORGANIZATION IS A PRINCIPAL.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO ENHANCE AND BROADEN THE COMMUNITY SUPPORT OF PUBLIC EDUCATION AND TO PROVIDE PRIVATE FUNDING FOR INNOVATIVE AND CHALLENGING PROGRAMS IN LOCAL PUBLIC SCHOOLS. THESE LEARNING PROGRAMS WOULD OTHERWISE NOT BE OFFERED BY LOCAL SCHOOLS DUE TO LIMITED BUDGET RESOURCES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTANT AND BEFORE IT IS FILED THE BOARD OF DIRECTORS IS PROVIDED WITH A DRAFT COPY OF THE FORM FOR ANY COMMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COPY OF DOCUMENTS PROVIDED UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UNREALIZED GAINS ON INVESTMENTS 96,816
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0612722
IRS990/TotalAssetsEOYAmt0730910
IRS990/TotalAssetsGrp/BOYAmt0612722
IRS990/TotalAssetsGrp/EOYAmt0730910
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt06400
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt012123
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt021321
IRS990/TotalFunctionalExpensesGrp/TotalAmt033444
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt092
IRS990/TotalLiabilitiesEOYAmt03692
IRS990/TotalLiabilitiesGrp/BOYAmt092
IRS990/TotalLiabilitiesGrp/EOYAmt03692
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0612630
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0727218
IRS990/TotalProgramServiceExpensesAmt021321
IRS990/TotalRevenueGrp/ExclusionAmt044816
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt051216
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0612722
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0730910
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0612630
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0727218
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine106 CAMPUS LANE PO BOX 1100
IRS990/USAddress/City0EASTHAMPTON
IRS990/USAddress/State0MA
IRS990/USAddress/ZIPCode001027
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.ELFHELPS.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLES MCCULLAGH JR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04135293354
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-05-27
ReturnHeader/Filer/BusinessName/BusinessNameLine10EASTHAMPTON LEARNING FOUNDATION

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$730,910
Liabilities
$3,692
Net assets
$727,218
Revenue
$51,216
Expenses
$33,444
Net income
$17,772
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.04$0.00$1.04$0.05$0.05$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.97$0.00$0.97$0.05$0.07$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.91$0.00$0.91$0.05$0.08$0.04
2021Detailed filing. Detailed filing data is available for this year.$1.13$0.00$1.13$0.04$0.01$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.99$0.04$0.01$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.88$0.00$0.88$0.03$0.03$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.77$0.00$0.77$0.06$0.05$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.84$0.00$0.84$0.02$0.04$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.75$0.00$0.75$0.01$0.04$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.73$0.00$0.73$0.01$0.03$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.77$0.00$0.77$0.06$0.04$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.73$0.00$0.73$0.05$0.03$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.61$0.00$0.61$0.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.00$0.52$0.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.00$0.51$0.03