Paul Koster Memorial Benefit

990EZ • Fiscal year 2013 • EIN 04-3831473

Jan 01, 2013 to Dec 31, 2013 • Filed on May 12, 2014

Organization Profile N/A

35 Robinhood LaneSouthampton, NY 11968

(631) 283-6681

Siviq Scores

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

0.05x

Higher debt load relative to assets than 86% of similar nonprofits.

2013 filings • NTEE B82 • <$500k nonprofits • Source year 2013

0.02x

Higher debt load relative to revenue than 83% of similar nonprofits.

2013 filings • NTEE B82 • <$500k nonprofits • Source year 2013

-10%

Higher net margin than 33% of similar nonprofits.

2013 filings • NTEE B82 • <$500k nonprofits • Source year 2013

Higher top officer pay than 92% of similar nonprofits.

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

2013 filings • NTEE B82 • <$500k nonprofits • Source year 2013

-17%

Faster asset growth than 19% of similar nonprofits.

2013 filings • NTEE B82 • <$500k nonprofits • Annualized from 2012 to 2013

0.3%

Faster revenue growth than 52% of similar nonprofits.

2013 filings • NTEE B82 • <$500k nonprofits • Annualized from 2012 to 2013

Balance Sheet

Liabilities / Assets86th percentile

Assets

Down

$7,985

Down $1,610 (-17%) from 2012

Net Assets

$7,590

No earlier filing loaded for comparison.

Liabilities

$395

Up $395 from 2012

Revenue And Expenses

Liabilities / Revenue83rd percentile Net Margin33rd percentile

Revenue

$19,463

Up $66 (+0.3%) from 2012

Expenses

$21,468

Up $5,679 (+36%) from 2012

Net Income

Down

-$2,005

Down $5,613 (-156%) from 2012

Historical Trend

Balance Sheet Trend

Asset Growth19th percentile

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

Highlighted filing

2013

Assets$7,985

Liabilities$395

Net Assets$7,590

Open 2013 Filing

Operations Trend

Revenue Growth52nd percentile

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

Highlighted filing

2013

Revenue$19,463

Expenses$21,468

Net Income-$2,005

Open 2013 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2013 to Dec 31, 2013
Signed: May 12, 2014
Return Version: 2013v3.1
Gross Receipts: $33,737

Mission and Program Overview

Mission

Charitable giving to other non-profit organizations to support their charitable programs and scholarships to students pursuing post-secondary education.

Program Services

Description	Grants	Expenses
PAUL KOSTER MEMORIAL BENEFIT INC. PROVIDES CHARITABLE GIVING TO OTHER NON-PROFIT ORGANIZATIONS TO SUPPORT THEIR CHARITABLE PROGRAMS AND PROVIDE SCHOLARSHIPS TO STUDENTS PURSUING POST-SECONDARY EDUCATION.	-	$14,270

Compensation and Service Providers

Top Officer Pay92nd percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
JEAN MACKENZIE	President	-	$0	-	-
JOANNE ZARRAS	Treasurer	-	$0	-	-
PATTON MILLER	Director	-	$0	-	-
STEPHANIE DEPP	Director	-	$0	-	-
KAREN BIENIEWICZ	Director	-	$0	-	-

Fundraising, Events, and Gaming

Fundraising Events

Event	Gross Receipts	Gross Revenue	Direct Expenses	Net Income
Event 1	$33,737	$33,737	$14,274	$19,463
Total Events	$33,737	$33,737	$14,274	$19,463

Filing and Contact Details

Filer

EIN: 04-3831473

Signing Officer

Name: Jean Mackenzie
Title: President
Signed: 2014-05-12
Discuss with paid preparer: Yes

Preparer

Preparer: Kathleen Galway CPA
Phone: 6317284020

Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Paul koster memorial fund entertainment 3,325 food purchases 5,015 beverage purchases 497 silent auction fee 4,445 various 6,395 total 19,677”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 0 395”

Form 990-ez, Part III

“Charitable giving to other non-profit organizations to support their charitable programs and scholarships to students pursuing post-secondary education.”

Raw XML Appendix142 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
CompensationExplanation/CompensationExplanationGrp/PersonNm	0	JEAN MACKENZIE
CompensationExplanation/CompensationExplanationGrp/PersonNm	1	JOANNE ZARRAS
CompensationExplanation/CompensationExplanationGrp/PersonNm	2	PATTON MILLER
CompensationExplanation/CompensationExplanationGrp/PersonNm	3	STEPHANIE DEPP
CompensationExplanation/CompensationExplanationGrp/PersonNm	4	KAREN BIENIEWICZ
IRS990EZ/ActivitiesNotPreviouslyRptInd	0	false
IRS990EZ/BooksInCareOfDetail/PersonNm	0	JEAN MACKENZIE
IRS990EZ/BooksInCareOfDetail/PhoneNum	0	6312836681
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1	0	35 ROBINHOOD LANE
IRS990EZ/BooksInCareOfDetail/USAddress/City	0	SOUTHAMPTON
IRS990EZ/BooksInCareOfDetail/USAddress/State	0	NY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode	0	11968
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt	0	9595
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	7985
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	false
IRS990EZ/DonorAdvisedFndsInd	0	false
IRS990EZ/EngagedInExcessBenefitTransInd	0	false
IRS990EZ/ExcessOrDeficitForYearAmt	0	-2005
IRS990EZ/FiledScheduleAInd	0	true
IRS990EZ/ForeignFinancialAccountInd	0	false
IRS990EZ/ForeignOfficeInd	0	false
IRS990EZ/Form1120PolFiledInd	0	false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	9595
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	7985
IRS990EZ/FundraisingGrossIncomeAmt	0	33737
IRS990EZ/GrossReceiptsAmt	0	33737
IRS990EZ/InfoInScheduleOPartIIIInd	0	X
IRS990EZ/InfoInScheduleOPartIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/LobbyingActivitiesInd	0	false
IRS990EZ/MadeLoansToFromOfficersInd	0	false
IRS990EZ/MethodOfAccountingCashInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	9595
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	7590
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	9595
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	7590
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	1	0.25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	2	0.25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	3	0.25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	4	0.25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	4	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	JEAN MACKENZIE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	1	JOANNE ZARRAS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	2	PATTON MILLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	3	STEPHANIE DEPP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	4	KAREN BIENIEWICZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	2	DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	3	DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	4	DIRECTOR
IRS990EZ/OperateHospitalInd	0	false
IRS990EZ/Organization501c3Ind	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	false
IRS990EZ/OrganizationHadUBIInd	0	false
IRS990EZ/OtherExpensesTotalAmt	0	19677
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt	0	NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt	0	NONE
IRS990EZ/PoliticalCampaignActyInd	0	false
IRS990EZ/PrimaryExemptPurposeTxt	0	CHARITABLE GIVING TO OTHER NON-PROFIT ORGANIZATIONS TO SUPPORT THEIR CHARITABLE PROGRAMS AND SCHOLARSHIPS TO STUDENTS PURSUING POST-SECONDARY EDUCATION.
IRS990EZ/PrintingPublicationsPostageAmt	0	1791
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	PAUL KOSTER MEMORIAL BENEFIT INC. PROVIDES CHARITABLE GIVING TO OTHER NON-PROFIT ORGANIZATIONS TO SUPPORT THEIR CHARITABLE PROGRAMS AND PROVIDE SCHOLARSHIPS TO STUDENTS PURSUING POST-SECONDARY EDUCATION.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	0	14270
IRS990EZ/ProhibitedTaxShelterTransInd	0	false
IRS990EZ/RelatedOrganizationCtrlEntInd	0	false
IRS990EZ/ScheduleBNotRequiredInd	0	X
IRS990EZ/SchoolOperatingInd	0	false
IRS990EZ/SpecialEventsDirectExpensesAmt	0	14274
IRS990EZ/SpecialEventsNetIncomeLossAmt	0	19463
IRS990EZ/StatesWhereCopyOfReturnIsFldCd	0	NY
IRS990EZ/SubjectToProxyTaxInd	0	false
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt	0	395
IRS990EZ/TanningServicesProvidedInd	0	false
IRS990EZ/TotalExpensesAmt	0	21468
IRS990EZ/TotalProgramServiceExpensesAmt	0	14270
IRS990EZ/TotalRevenueAmt	0	19463
IRS990EZ/TransactionWithControlEntInd	0	false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd	0	false
IRS990EZ/TypeOfOrganizationCorpInd	0	X
IRS990EZ/WebsiteAddressTxt	0	N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt	0	27216
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt	0	24403
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt	0	20230
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt	0	38447
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt	0	110296
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt	0	33737
IRS990ScheduleA/PublicOrganization170Ind	0	X
IRS990ScheduleA/PublicSupportCY170Pct	0	1.00000
IRS990ScheduleA/PublicSupportPY170Pct	0	1.00000
IRS990ScheduleA/PublicSupportTotal170Amt	0	110296
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind	0	X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt	0	27216
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt	0	24403
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt	0	20230
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt	0	38447
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt	0	110296
IRS990ScheduleA/TotalSupportAmt	0	110296
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt	0	14274
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt	0	33737
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt	0	33737
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt	0	33737
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt	0	33737
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt	0	PAUL KOSTER MEM
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt	0	19463
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt	0	14274
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt	0	14274
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	PAUL KOSTER MEMORIAL FUND ENTERTAINMENT 3,325 FOOD PURCHASES 5,015 BEVERAGE PURCHASES 497 SILENT AUCTION FEE 4,445 VARIOUS 6,395 TOTAL 19,677
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 395
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	CHARITABLE GIVING TO OTHER NON-PROFIT ORGANIZATIONS TO SUPPORT THEIR CHARITABLE PROGRAMS AND SCHOLARSHIPS TO STUDENTS PURSUING POST-SECONDARY EDUCATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	FORM 990-EZ, PART III
ReturnHeader/BuildTS	0	2015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	true
ReturnHeader/BusinessOfficerGrp/PersonNm	0	JEAN MACKENZIE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2014-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1	0	PAUL KOSTER MEMORIAL BENEFIT INC
ReturnHeader/Filer/BusinessNameControlTxt	0	PAUL
ReturnHeader/Filer/EIN	0	043831473
ReturnHeader/Filer/USAddress/AddressLine1	0	35 ROBINHOOD LANE
ReturnHeader/Filer/USAddress/City	0	SOUTHAMPTON
ReturnHeader/Filer/USAddress/State	0	NY
ReturnHeader/Filer/USAddress/ZIPCode	0	11968
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1	0	JONES LITTLE & CO CPA'S LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1	0	186 WEST MONTAUK HIGHWAY SUITE D3
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City	0	HAMPTON BAYS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State	0	NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode	0	119462347
ReturnHeader/PreparerPersonGrp/PhoneNum	0	6317284020
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2014-05-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	KATHLEEN GALWAY CPA
ReturnHeader/ReturnTs	0	2014-05-13T14:12:55-05:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2013-01-01
ReturnHeader/TaxPeriodEndDt	0	2013-12-31
ReturnHeader/TaxYr	0	2013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing

Assets: $7,985
Liabilities: $395
Net assets: $7,590
Revenue: $19,463
Expenses: $21,468
Net income: -$2,005

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024Detailed filing. Detailed filing data is available for this year.	$55.6		$55.6	$35.6	$8.62	$27.0
2023Detailed filing. Detailed filing data is available for this year.	$28.6	$0.00	$28.6	$12.6	$9.33	$3.23
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$25.4	$0.00	$25.4	$22.9	$2.38	$20.6
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$4.81	$0.00	$4.81	$0.68	$10.4	$9.72
2020Detailed filing. Detailed filing data is available for this year.	$14.5	$0.00	$14.5	$20.2	$11.8	$8.35
2019Import issue. A filing source exists for this year, but detailed import did not complete cleanly.	$6.18	$0.00	$6.18	$18.1	$19.2	$1.13
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$7.31	$0.00	$7.31	$15.7	$20.0	$4.27
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$11.6	$0.00	$11.6	$13.7	$14.4	$0.67
2016Detailed filing. Detailed filing data is available for this year.	$12.3	$0.00	$12.3	$16.3	$14.5	$1.80
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$10.4	$0.00	$10.4	$19.3	$22.2	$2.92
2014Detailed filing. Detailed filing data is available for this year.	$13.4	$0.00	$13.4	$29.2	$23.4	$5.78
2013Detailed filing. Detailed filing data is available for this year.	$7.99	$0.40	$7.59	$19.5	$21.5	$2.01
2012Summary only. Only limited summary data is available for this year.	$9.60	$0.00		$19.4	$15.8	$3.61
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.	$5.99		$5.99	$18.8	$27.9	$9.08
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.	$15.1		$15.1	$19.0	$22.0	$3.00