Civic Intelligence

Easthampton Learning Foundation

990 • Fiscal year 2014 • EIN 04-3324788

Jan 01, 2014 to Dec 31, 2014 • Filed on May 02, 2015

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

25th percentile

0.00x

Higher debt load relative to assets than 25% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

27th percentile

0.00x

Higher debt load relative to revenue than 27% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

86th percentile

33%

Higher net margin than 86% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

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

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

59th percentile

5.8%

Faster asset growth than 59% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

62nd percentile

11%

Faster revenue growth than 62% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets25th percentile

Assets

Up

$772,937

Up $42,027 (+5.7%) from 2013

Net Assets

Up

$772,817

Up $45,599 (+6.3%) from 2013

Liabilities

Down

$120

Down $3,572 (-97%) from 2013

Revenue And Expenses
Liabilities / Revenue27th percentileNet Margin86th percentile

Revenue

Up

$56,850

Up $5,634 (+11%) from 2013

Expenses

Up

$37,897

Up $4,453 (+13%) from 2013

Net Income

Up

$18,953

Up $1,181 (+6.6%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth59th 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

2014

Assets$772,937
Liabilities$120
Net Assets$772,817
Open 2014 Filing

Operations Trend

Revenue Growth62nd percentile

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

2014

Revenue$56,850
Expenses$37,897
Net Income$18,953
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 2, 2015
Return Version
2014v5.0
Gross Receipts
$71,712
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$715,869$771,256▲ $55,387
Cash and Non-Interest-Bearing Accounts$15,041$1,681▼ $13,360
Total Assets$730,910$772,937▲ $42,027
Liabilities
Other Liabilities$3,600--
Accounts Payable and Accrued Expenses$92$120▲ $28
Total Liabilities$3,692$120▼ $3,572
Net Assets / Fund Balance
Unrestricted Net Assets$727,218$772,817▲ $45,599
Total Net Assets Fund Balance$727,218$772,817▲ $45,599
Total Liabilities and Net Assets / Fund Balance$730,910$772,937▲ $42,027

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$715,869$25,000▲ $38,547-$771,256
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
Compensation and Service Providers
Top Officer Pay47th percentile

Board Members and Trustees

NameTitle
Stanley PaulauskasPresident
Thomas BrownClerk
Charles Mccullagh JrTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,214
Program Service Revenue
$0
Investment Income
$11,973
Other Revenue
$43,663
All Other Contributions
$1,214
Change in Net Assets
$18,953
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$25,000
Other Expenses$12,897
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$25,000--$25,000
Fees for Service Investment Mgmnt Fees-$8,160-$8,160
Fees for Services Accounting-$2,055-$2,055
Insurance$1,081$907-$1,988
Other Expenses-$694-$694
Total Functional Expenses$26,081$11,816$0$37,897
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Easthampton Public SchoolsEasthampton, MA-Innovative Programs$25,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$58,525
Fundraising Direct Expenses$14,862
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dinner & Auctio$58,525$58,525$2,247$56,278
Total Events$58,525$58,525$14,862$43,663
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
-Former Pres.Purchase InsuranceNo$907
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

Filer Name
Easthampton Learning Foundation
EIN
04-3324788
Phone
4135293354
Address
PO BOX 1100, EASTHAMPTON, MA 01027

Signing Officer

Name
Charles Mccullagh Jr
Title
Treasurer
Phone
4135293354
Signed
2015-05-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charles Mccullagh Jr Treasurer
Formed
1996
Legal Domicile
Ma
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
10

Preparer

Firm
Richard Abbott CPA
Address
163 NORTHAMPTON STREET STE B, EASTHAMPTON, MA 01027
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 26,646”

Raw XML Appendix356 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.

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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt058525
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt058525
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt058525
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt058525
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt043663
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt02247
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt02247
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt025000
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0INNOVATIVE PROGRAMS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0EASTHAMPTON PUBLIC SCHOOLS
IRS990ScheduleI/RecipientTable/RecipientEIN0046001141
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt050 PAYSON AVE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0EASTHAMPTON
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd001027
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0FINCK & PERRAS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0FORMER PRES.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0907
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0PURCHASE INSURANCE
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION PURCHASED AN OFFICERS & DIRECTORS LIABILITY INSURANCE POLICY FROM AN INSURANCE AGENY OF WHICH THE FORMER PRESIDENT OF THE ORGANIZATION WAS 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 26,646
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/TotalAssetsBOYAmt0730910
IRS990/TotalAssetsEOYAmt0772937
IRS990/TotalAssetsGrp/BOYAmt0730910
IRS990/TotalAssetsGrp/EOYAmt0772937
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01214
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt011816
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt026081
IRS990/TotalFunctionalExpensesGrp/TotalAmt037897
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03692
IRS990/TotalLiabilitiesEOYAmt0120
IRS990/TotalLiabilitiesGrp/BOYAmt03692
IRS990/TotalLiabilitiesGrp/EOYAmt0120
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0727218
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0772817
IRS990/TotalProgramServiceExpensesAmt026081
IRS990/TotalRevenueGrp/ExclusionAmt055636
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt056850
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0730910
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0772937
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0727218
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0772817
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1100
IRS990/USAddress/CityNm0EASTHAMPTON
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001027
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.ELFHELPS.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLES MCCULLAGH JR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04135293354
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EASTHAMPTON LEARNING FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0EAST
ReturnHeader/Filer/EIN0043324788
ReturnHeader/Filer/PhoneNum04135293354
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1100
ReturnHeader/Filer/USAddress/CityNm0EASTHAMPTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001027
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263598559
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RICHARD ABBOTT CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0163 NORTHAMPTON STREET STE B
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EASTHAMPTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001027
ReturnHeader/PreparerPersonGrp/PhoneNum04135299697
ReturnHeader/PreparerPersonGrp/PreparationDt02015-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD ABBOTT
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02015-05-14T16:55:44-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$772,937
Liabilities
$120
Net assets
$772,817
Revenue
$56,850
Expenses
$37,897
Net income
$18,953
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