STRATEGY STUDIO / PUBLIC DATA EXPLORER

WES-MAC PARENT TEACHERS ORGANIZATION: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
WES-MAC PARENT TEACHERS ORGANIZATION (EIN 04-3157272)
Tax period
2020-09-01 to 2021-08-31
Filed
2021-10-26
IRS object ID
202132999349301108
Schema version
2020v4.1
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)
Return2021-10-26T08:42:06-05:00ReturnTs
Tax Period End2021-08-31TaxPeriodEndDt

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 Line11162 GAR HIGHWAY SUITE 9AddressLine1Txt
CitySWANSEACityNm
State AbbreviationMAStateAbbreviationCd
ZIP02777ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2020-09-01TaxPeriodBeginDt

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
Phone5086795259PhoneNum

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
Signature2021-09-27SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstKRISTENPersonFirstNm
Person LastFERREIRAPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTERRANCE A CHAREST CPAPreparerPersonNm
PTINP00043233PTIN
Phone7742945200PhoneNum
Preparation2021-09-27PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerKRISTEN FERREIRAPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line124 KYLE JACOB ROADAddressLine1Txt
CityWESTPORTCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02790ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$15,601GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1992FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionTO PROVIDE EDUCATIONAL ENRICHMENT TO THE CHILDREN OF THE WESTPORT ELEMENTARY AND ALICE B. MACOMBER SCHOOLSActivityOrMissionDesc
Voting Members Governing Body0VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$520TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$85,798PYContributionsGrantsAmt
CY Contributions Grants$15,081CYContributionsGrantsAmt
PY Program Service Revenue$350PYProgramServiceRevenueAmt
CY Program Service Revenue$520CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$86,148PYTotalRevenueAmt
CY Total Revenue$15,601CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$106,625PYOtherExpensesAmt
CY Other Expenses$37,305CYOtherExpensesAmt
PY Total Expenses$106,625PYTotalExpensesAmt
CY Total Expenses$37,305CYTotalExpensesAmt
PY Revenues Less Expenses-$20,477PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$21,704CYRevenuesLessExpensesAmt
Total Assets BOY$73,048TotalAssetsBOYAmt
Total Assets EOY$62,645TotalAssetsEOYAmt
Total Liabilities BOY$6,847TotalLiabilitiesBOYAmt
Total Liabilities EOY$18,148TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$66,201NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$44,497NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE EDUCATIONAL ENRICHMENT TO THE CHILDREN OF THE WESTPORT ELEMENTARY SCHOOL SYSTEM.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$37,305ExpenseAmt
Revenue$15,081RevenueAmt
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$37,305TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind0Form8899Filedind
Form1098 C Filed0Form1098CFiledInd
DAF Excess Business Holdings0DAFExcessBusinessHoldingsInd
Taxable Distributions0TaxableDistributionsInd
Distribution To Donor0DistributionToDonorInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members0GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KRISTEN FERREIRABusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7746449061PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1360 OLD COUNTY ROADAddressLine1Txt
CityWESTPORTCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02790ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JENNIFER MCMAHON
PRESIDENT0.00Yes (X)Yes (X)$0$0$0
STACY SILVA-BOUTWELL
MAC VICE PRESIDENT0.00Yes (X)Yes (X)$0$0$0
NATALIE BRANCO
SECRETARY0.00Yes (X)Yes (X)$0$0$0
KRISTEN FERREIRA
TREASURER1.00Yes (X)Yes (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 Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$15,081AllOtherContributionsAmt
Total Contributions$15,081TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescVARIOUSDesc
Business624410BusinessCd
Total Revenue Column$520TotalRevenueColumnAmt
Unrelated Business Revenue$520UnrelatedBusinessRevenueAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$520TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$15,601TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$520UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
PRE K, CARNIVAL, PTO, S$19,063$19,063
SCRIPT EXPENSES$8,614$8,614
TEACHER SUPPLIES$5,822$5,822
FIELD TRIP ADMISSIONS/T$2,552$2,552

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$1,254TotalAmt
Program Services$1,254ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$37,305TotalAmt
Program Services$37,305ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$73,048BOYAmt
EOY$62,645EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$73,048BOYAmt
EOY$62,645EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$6,847BOYAmt
EOY$18,148EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$6,847BOYAmt
EOY$18,148EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$66,201BOYAmt
EOY$44,497EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$66,201BOYAmt
EOY$44,497EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$73,048BOYAmt
EOY$62,645EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$21,704ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

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$159,034CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$7,660CurrentTaxYearMinus1YearAmt
Current Tax Year$520CurrentTaxYearAmt
Total$485,282TotalAmt

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$159,034CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$7,660CurrentTaxYearMinus1YearAmt
Current Tax Year$520CurrentTaxYearAmt
Total$485,282TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$485,282PublicSupportTotal509Amt

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$159,034CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$7,660CurrentTaxYearMinus1YearAmt
Current Tax Year$520CurrentTaxYearAmt
Total$485,282TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDescAmtAmt
DUE FROM FEINSTEIN$15,504
DUE FROM MAC DISCRETIONARY$2,855
DUE FROM MEDIA CENTER$476
DUE FROM WES DISCRETIONARY-$687
FieldValueIRS element (for citing)
Total Liability$18,148TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BFORM 990, PART VI, SECTION B, LINE 11: REVIEWED BY BOARD AND SIGNED
FORM 990, PART VI, SECTION C, LINE 19AVAILABLE UPON REQUEST