STRATEGY STUDIO / PUBLIC DATA EXPLORER

WES-MAC PARENT TEACHERS ORGANIZATION: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
WES-MAC PARENT TEACHERS ORGANIZATION (EIN 04-3157272)
Tax period
2021-09-01 to 2022-08-31
Filed
2023-03-09
IRS object ID
202300689349300915
Schema version
2021v4.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2023-03-09T09:47:13-05:00ReturnTs
Tax Period End2022-08-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN472665672PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Terrance A Charest CPA PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11610 GAR HighwayAddressLine1Txt
CitySwanseaCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02777ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-09-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN043157272EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1WES-MAC PARENT TEACHER ORGANIZATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlWES-BusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1380 OLD COUNTY ROADAddressLine1Txt
CityWestportCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02790ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKRISTEN FERREIRAPersonNm
Person TitleTREASURERPersonTitleTxt
Phone5086795259PhoneNum
Signature2023-01-03SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstKRISTENPersonFirstNm
Person LastFERREIRAPersonLastNm

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTerrance A Charest CPAPreparerPersonNm
PTINP00043233PTIN
Phone7742945200PhoneNum
Preparation2023-03-09PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer0TrustedCustomerCd
OOB Security Verification00OOBSecurityVerificationCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Gross Receipts$66,404GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1992FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionTO PROVIDE EDUCATIONAL ENRICHMENT TO THE CHILDREN OF THE WESTPORT ELEMENTARY SCHOOL SYSTEMActivityOrMissionDesc
Voting Members Governing Body0VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers35TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$15,081PYContributionsGrantsAmt
CY Contributions Grants$66,404CYContributionsGrantsAmt
PY Program Service Revenue$520PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$15,601PYTotalRevenueAmt
CY Total Revenue$66,404CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$37,305PYOtherExpensesAmt
CY Other Expenses$51,647CYOtherExpensesAmt
PY Total Expenses$37,305PYTotalExpensesAmt
CY Total Expenses$51,647CYTotalExpensesAmt
PY Revenues Less Expenses-$21,704PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$14,757CYRevenuesLessExpensesAmt
Total Assets BOY$62,645TotalAssetsBOYAmt
Total Assets EOY$87,058TotalAssetsEOYAmt
Total Liabilities BOY$18,148TotalLiabilitiesBOYAmt
Total Liabilities EOY$27,804TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$44,497NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$59,254NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE EDUCATIONAL ENRICHMENT TO THE CHILDREN OF THE WESTPORT ELEMENTARY SCHOOL SYSTEMMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$51,647ExpenseAmt
Revenue$66,404RevenueAmt
DescEDUCATIONAL ENRICHMENT ABOVE AND BEYOND THE EXISTING SCHOOL CURRICULUM PROVIDED TO STUDENTS OF WESTPORT ELEMENTARY AND ALICE B. MACOMBER SCHOOLS OF WESTPORT MADesc
Total Program Service Expenses$51,647TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Employment Tax Returns FiledfalseEmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members0GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Written Policy Or ProcedurefalseWrittenPolicyOrProcedureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonKRISTEN FERREIRAPersonNm
Phone5086795259PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line124 KYLE JACOB ROADAddressLine1Txt
CityWestportCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02790ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
CAITILIN SAMPERS
CO-SECRETARY0.000.00Yes (X)$0$0$0
AMANDA VIVEIROS
CO-SECRETARY0.000.00Yes (X)$0$0$0
STACY SILVIA-BOUTWELL
VICE PRESIDENT0.000.00Yes (X)$0$0$0
KRISTEN FERREIRA
TREASURER1.000.00Yes (X)$0$0$0
JENNIFER MCMAHON
PRESIDENT0.000.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$66,404AllOtherContributionsAmt
Total Contributions$66,404TotalContributionsAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$66,404TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
ASSEMBLIES TRANSPORTATION$13,131$13,131
TEACHER SUPPLIES$6,465$6,465
AFTERSCHOOLBOOK CASINO$21,776$21,776
HARLEM HOLIDAY MOVIE$8,673$8,673

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$1,602TotalAmt
Program Services$1,602ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$51,647TotalAmt
Program Services$51,647ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$62,645BOYAmt
EOY$87,058EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$62,645BOYAmt
EOY$87,058EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$18,148BOYAmt
EOY$27,804EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$18,148BOYAmt
EOY$27,804EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$44,497BOYAmt
EOY$59,254EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$44,497BOYAmt
EOY$59,254EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$62,645BOYAmt
EOY$87,058EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$14,757ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$159,034CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$159,034CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$7,660CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$520CurrentTaxYearMinus1YearAmt
Current Tax Year$66,404CurrentTaxYearAmt
Total$392,652TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$159,034CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$159,034CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$7,660CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$520CurrentTaxYearMinus1YearAmt
Current Tax Year$66,404CurrentTaxYearAmt
Total$392,652TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$392,652PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$159,034CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$159,034CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$7,660CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$520CurrentTaxYearMinus1YearAmt
Current Tax Year$66,404CurrentTaxYearAmt
Total$392,652TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDescAmtAmt
DUE FROM FEINSTEIN$24,672
DUE FROM MAC DISCRETIONARY$3,448
DUE FROM MEDIA CENTER$429
DUE FROM WES DISCRETIONARY-$745
FieldValueIRS element (for citing)
Total Liability$27,804TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990 governing body review Part VI line 11FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: MACOMBER SCHOOLSFORM 990, PART VI, SECTION B, LINE 11B:FORM 990, PART VI, SECTION B, LINE 11: REVIEWED BY BOARD AND SIGNEDFORM 990, PART VI, SECTION C, LINE 19: AVAILABLE UPON REQUEST
Governing documents etc available to public Part VI line 19AVAILABLE TO PUBLIC UPON REQUEST