Civic Intelligence

Eldred Central School Faculty Association Employee Benefit Trust

990 • Fiscal year 2018 • EIN 14-1812469

Jul 01, 2017 to Jun 30, 2018 • Filed on Oct 17, 2018

PO Box 249Eldred, NY 12732

(845) 557-6014

Siviq Scores

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

Liabilities / Assets

91st percentile

0.49x

Higher debt load relative to assets than 91% of similar nonprofits.

2018 filings • <$500k nonprofits • Source year 2018

Liabilities / Revenue

90th percentile

0.32x

Higher debt load relative to revenue than 90% of similar nonprofits.

2018 filings • <$500k nonprofits • Source year 2018

Net Margin

30th percentile

-6.1%

Higher net margin than 30% of similar nonprofits.

2018 filings • <$500k nonprofits • Source year 2018

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2018 filings • <$500k nonprofits • Source year 2018

Asset Growth

30th percentile

-8.6%

Faster asset growth than 30% of similar nonprofits.

2018 filings • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

36th percentile

-8.0%

Faster revenue growth than 36% of similar nonprofits.

2018 filings • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$102,222

Down $9,627 (-8.6%) from 2017

Net Assets

Down

$52,222

Down $9,627 (-16%) from 2017

Liabilities

Flat

$50,000

Flat from 2017

Revenue

Down

$158,550

Down $13,729 (-8.0%) from 2017

Expenses

Up

$168,177

Up $1,575 (+0.9%) from 2017

Net Income

Down

-$9,627

Down $15,304 (-270%) from 2017

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2012: $114,212Liabilities 2012: $50,000Net Assets 2012: $64,2122012Assets 2013: $91,843Liabilities 2013: $50,000Net Assets 2013: $41,8432013Assets 2014: $102,338Liabilities 2014: $50,000Net Assets 2014: $52,3382014Assets 2016: $106,172Liabilities 2016: $50,000Net Assets 2016: $56,1722016Assets 2017: $111,849Liabilities 2017: $50,000Net Assets 2017: $61,8492017Assets 2018: $102,222Liabilities 2018: $50,000Net Assets 2018: $52,2222018Assets 2019: $85,228Liabilities 2019: $50,000Net Assets 2019: $35,2282019Assets 2020: $97,245Liabilities 2020: $50,000Net Assets 2020: $47,2452020Assets 2021: $141,608Liabilities 2021: $50,000Net Assets 2021: $91,6082021Assets 2022: $195,861Liabilities 2022: $50,000Net Assets 2022: $145,8612022Assets 2023: $206,397Liabilities 2023: $50,000Net Assets 2023: $156,3972023Assets 2024: $243,570Liabilities 2024: $50,000Net Assets 2024: $193,5702024Assets 2025: $268,140Liabilities 2025: $50,000Net Assets 2025: $218,1402025

Highlighted filing

2018

Assets$102,222
Liabilities$50,000
Net Assets$52,222

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2012: $139,8912012Expenses 2013: $185,1372013Revenue 2014: $191,139Expenses 2014: $180,644Net Income 2014: $10,4952014Revenue 2016: $164,038Expenses 2016: $155,165Net Income 2016: $8,8732016Revenue 2017: $172,279Expenses 2017: $166,602Net Income 2017: $5,6772017Revenue 2018: $158,550Expenses 2018: $168,177Net Income 2018: -$9,6272018Revenue 2019: $155,397Expenses 2019: $172,391Net Income 2019: -$16,9942019Revenue 2020: $188,304Expenses 2020: $176,287Net Income 2020: $12,0172020Revenue 2021: $210,098Expenses 2021: $165,735Net Income 2021: $44,3632021Revenue 2022: $204,882Expenses 2022: $150,629Net Income 2022: $54,2532022Revenue 2023: $203,729Expenses 2023: $193,193Net Income 2023: $10,5362023Revenue 2024: $207,999Expenses 2024: $170,826Net Income 2024: $37,1732024Revenue 2025: $179,801Expenses 2025: $155,231Net Income 2025: $24,5702025

Highlighted filing

2018

Revenue$158,550
Expenses$168,177
Net Income-$9,627
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Oct 17, 2018
Return Version
2017v2.3
Gross Receipts
$158,550
Mission and Program Overview

Mission

Provide employee benefits to school employees.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$60,482$60,659▲ $177
Rtn Earn Endowment Incm Other Fnds$61,849$52,222▼ $9,627
Cash and Non-Interest-Bearing Accounts$51,367$41,563▼ $9,804
Total Assets$111,849$102,222▼ $9,627
Liabilities
Deferred Revenue$50,000$50,000→ $0
Total Liabilities$50,000$50,000→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$61,849$52,222▼ $9,627
Total Liabilities and Net Assets / Fund Balance$111,849$102,222▼ $9,627
Compensation and Service Providers

Board Members and Trustees

NameTitle
Joshua GlantzChairperson
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$158,373
Investment Income
$177
Other Revenue
$0
Change in Net Assets
$-9,627
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,983
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$165,194--$165,194
Fees for Services Accounting$1,475$1,475-$2,950
Office Expenses-$33-$33
Total Functional Expenses$166,669$1,508$0$168,177
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
Yes
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

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Eldred Central School Faculty
EIN
14-1812469
Phone
8455576014
Address
PO BOX 249, ELDRED, NY 12732

Signing Officer

Name
Joshua Glantz
Title
Chairperson
Phone
8455576014
Signed
2018-10-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joshua Glantz
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Gitlin & Associates Llp
Address
55 S MAIN ST, LIBERTY, NY 12754-1830
Preparer
Edward Musa
Phone
8452927780
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Provide employee benefits to school employees.

Raw XML Appendix232 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/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVIDE EMPLOYEE BENEFITS TO SCHOOL EMPLOYEES.
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/ProgramServicesAmt0165194
IRS990/BenefitsToMembersGrp/TotalAmt0165194
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0ELDRED CS
IRS990/BooksInCareOfDetail/PhoneNum08455576014
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 249
IRS990/BooksInCareOfDetail/USAddress/CityNm0ELDRED
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd012732
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt051367
IRS990/CashNonInterestBearingGrp/EOYAmt041563
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt0165194
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0177
IRS990/CYOtherExpensesAmt02983
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0158373
IRS990/CYRevenuesLessExpensesAmt0-9627
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0168177
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0158550
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt050000
IRS990/DeferredRevenueGrp/EOYAmt050000
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0PROVIDE EMPLOYEE BENEFITS TO SCHOOL EMPLOYEES.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0166669
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01475
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt01475
IRS990/FeesForServicesAccountingGrp/TotalAmt02950
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/PersonNm0JOSHUA GLANTZ
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRPERSON
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0158550
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0177
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0177
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDE EMPLOYEE BENEFITS TO SCHOOL EMPLOYEES.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt061849
IRS990/NetAssetsOrFundBalancesEOYAmt052222
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt033
IRS990/OfficeExpensesGrp/TotalAmt033
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization4947a1NotPFInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JOSHUA GLANTZ
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0ECS BENEFIT CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1RETIREES PREMIUMS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0113971
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt144402
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0113971
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt144402
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PROVIDE EMPLOYEE BENEFITS TO SCHOOL EMPLOYEES.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt0162236
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0281
IRS990/PYOtherExpensesAmt04366
IRS990/PYProgramServiceRevenueAmt0171998
IRS990/PYRevenuesLessExpensesAmt05677
IRS990/PYTotalExpensesAmt0166602
IRS990/PYTotalRevenueAmt0172279
IRS990/ReconcilationRevenueExpnssAmt0-9627
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt061849
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt052222
IRS990/SavingsAndTempCashInvstGrp/BOYAmt060482
IRS990/SavingsAndTempCashInvstGrp/EOYAmt060659
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROVIDE EMPLOYEE BENEFITS TO SCHOOL EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0111849
IRS990/TotalAssetsEOYAmt0102222
IRS990/TotalAssetsGrp/BOYAmt0111849
IRS990/TotalAssetsGrp/EOYAmt0102222
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01508
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0166669
IRS990/TotalFunctionalExpensesGrp/TotalAmt0168177
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt050000
IRS990/TotalLiabilitiesEOYAmt050000
IRS990/TotalLiabilitiesGrp/BOYAmt050000
IRS990/TotalLiabilitiesGrp/EOYAmt050000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt061849
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt052222
IRS990/TotalProgramServiceExpensesAmt0166669
IRS990/TotalProgramServiceRevenueAmt0158373
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0158550
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0158550
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0111849
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0102222
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0PO BOX 249
IRS990/USAddress/CityNm0ELDRED
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd012732
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOSHUA GLANTZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRPERSON
ReturnHeader/BusinessOfficerGrp/PhoneNum08455576014
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-10-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ELDRED CENTRAL SCHOOL FACULTY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION EMPLOYEE BENEFIT TRUST
ReturnHeader/Filer/BusinessNameControlTxt0ELDR
ReturnHeader/Filer/EIN0141812469
ReturnHeader/Filer/PhoneNum08455576014
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 249
ReturnHeader/Filer/USAddress/CityNm0ELDRED
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd012732
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0D5CFA5277C8F9D45853D968C2CE6DB3C62534CAA
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0D5CFA5277C8F9D45853D968C2CE6DB3C62534CAA
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt024.105.143.102
ReturnHeader/FilingSecurityInformation/IPDt02018-10-29
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm011:32:50
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205251318
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GITLIN & ASSOCIATES LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt055 S MAIN ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LIBERTY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0127541830
ReturnHeader/PreparerPersonGrp/PhoneNum08452927780
ReturnHeader/PreparerPersonGrp/PreparationDt02018-10-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0EDWARD MUSA
ReturnHeader/ReturnTs02018-10-29T12:32:50-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings