Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
EIN 14-1812469 • 4947(a)1 • Eldred, NY
Profile
Provide employee benefits to school employees.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
Liabilities / Revenue
97th percentile
Higher debt load relative to revenue than 97% of similar nonprofits.
Net Margin
61st percentile
Higher net margin than 61% of similar nonprofits.
Top Officer Pay
42nd percentile
Higher top officer pay than 42% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
97th percentile
Faster asset growth than 97% of similar nonprofits.
Revenue Growth
30th percentile
Faster revenue growth than 30% of similar nonprofits.
Assets
Up$268,140
Up $24,570 (+10%) from 2024
Liabilities
Flat$50,000
Flat from 2024
Net Assets
Up$218,140
Up $24,570 (+13%) from 2024
Revenue
Down$179,801
Down $28,198 (-14%) from 2024
Expenses
Down$155,231
Down $15,595 (-9.1%) from 2024
Net Income
Down$24,570
Down $12,603 (-34%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
Provide employee benefits to school employees.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $181,982 | $268,140 | ▲ $86,158 |
| Rtn Earn Endowment Incm Other Fnds | $193,570 | $218,140 | ▲ $24,570 |
| Savings and Temporary Cash Investments | $61,588 | - | - |
| Total Assets | $243,570 | $268,140 | ▲ $24,570 |
| Liabilities | |||
| Deferred Revenue | $50,000 | $50,000 | → $0 |
| Total Liabilities | $50,000 | $50,000 | → $0 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $193,570 | $218,140 | ▲ $24,570 |
| Total Liabilities and Net Assets / Fund Balance | $243,570 | $268,140 | ▲ $24,570 |
| Name | Title |
|---|---|
| Kelly Pratcshler | Chairperson |
| Stephanie Zub | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $5,309 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Benefits to Members | $149,922 | - | - | $149,922 |
| Fees for Services Accounting | $2,309 | $407 | - | $2,716 |
| Fees for Services Legal | $2,204 | $389 | - | $2,593 |
| Total Functional Expenses | $154,435 | $796 | $0 | $155,231 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“No review was or will be conducted.”
“No documents available to the public”
“Provide employee benefits to school employees.”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | PROVIDE EMPLOYEE BENEFITS TO SCHOOL EMPLOYEES. |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | false |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BenefitsToMembersGrp/ProgramServicesAmt | 0 | 149922 |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 149922 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | STEPHANIE ZUB |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8455576014 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 535 ROUTE 55 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ELDRED |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 12732 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 181982 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 268140 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 149922 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 102 |
| IRS990/CYOtherExpensesAmt | 0 | 5309 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 179699 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 24570 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 155231 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 179801 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 50000 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 50000 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | PROVIDE EMPLOYEE BENEFITS TO SCHOOL EMPLOYEES. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 152231 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 407 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 2309 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 2716 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 389 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 2204 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 2593 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | KELLY PRATCSHLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | STEPHANIE ZUB |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIRPERSON |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TREASURER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 179801 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 102 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 102 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | PROVIDE EMPLOYEE BENEFITS TO SCHOOL EMPLOYEES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 193570 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 218140 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization4947a1NotPFInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OrgFiledInLieuOfForm1041Ind | 0 | false |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | KELLY PRATCSHLER |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | ECS BENEFIT CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | RETIREES PREMIUMS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 175438 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 4261 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 175438 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 4261 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | PROVIDE EMPLOYEE BENEFITS TO SCHOOL EMPLOYEES. |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 2204 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 168149 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 128 |
| IRS990/PYOtherExpensesAmt | 0 | 2677 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 207871 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 37173 |
| IRS990/PYTotalExpensesAmt | 0 | 170826 |
| IRS990/PYTotalRevenueAmt | 0 | 207999 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 24570 |
| IRS990/RegularMonitoringEnfrcInd | 0 | false |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 193570 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 218140 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 61588 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | false |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | PROVIDE EMPLOYEE BENEFITS TO SCHOOL EMPLOYEES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | NO REVIEW WAS OR WILL BE CONDUCTED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | NO DOCUMENTS AVAILABLE TO THE PUBLIC |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 243570 |
| IRS990/TotalAssetsEOYAmt | 0 | 268140 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 243570 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 268140 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 796 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 154435 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 155231 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 50000 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 50000 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 50000 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 50000 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 193570 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 218140 |
| IRS990/TotalOtherProgSrvcExpenseAmt | 0 | 2204 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 154435 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 179699 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 179801 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 179801 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 243570 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 268140 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationTrustInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX 249 |
| IRS990/USAddress/CityNm | 0 | ELDRED |
| IRS990/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990/USAddress/ZIPCd | 0 | 12732 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | STEPHANIE ZUB |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8455576014 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-27 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | ELDRED CENTRAL SCHOOL FACULTY |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | ASSOCIATION EMPLOYEE BENEFIT TRUST |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ELDR |
| ReturnHeader/Filer/EIN | 0 | 141812469 |
| ReturnHeader/Filer/PhoneNum | 0 | 8455576014 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 249 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ELDRED |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 12732 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 205251318 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | GITLIN & ASSOCIATES LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 55 S MAIN ST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | LIBERTY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 127541830 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8452927780 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-10-27 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | EDWARD MUSA |
| ReturnHeader/ReturnTs | 0 | 2025-11-17T14:58:13-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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