STRATEGY STUDIO / PUBLIC DATA EXPLORER

BROOKE COUNTY EASTER SEAL SOCIETY: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
BROOKE COUNTY EASTER SEAL SOCIETY (EIN 23-7184720)
Tax period
2023-09-01 to 2024-08-31
Filed
2025-02-06
IRS object ID
202540379349301674
Schema version
2023v6.0
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)
Return2025-02-06T17:23:30-05:00ReturnTs
Tax Period End2024-08-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN932470270PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1PUSKARICH ACCOUNTING & TAX LBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1744 VIRGINIA AVENUEAddressLine1Txt
CityFOLLANSBEECityNm
State AbbreviationWVStateAbbreviationCd
ZIP26037ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-09-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN237184720EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BROOKE COUNTY EASTER SEALSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBROOBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 215AddressLine1Txt
CityWellsburgCityNm
State AbbreviationWVStateAbbreviationCd
ZIP26070ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJEANETTE BUFFINGTONPersonNm
Person TitleTREASURERPersonTitleTxt
Phone3049141507PhoneNum
Signature2025-02-06SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBRANDY S PUSKARICHPreparerPersonNm
PTINP00975152PTIN
Phone3045273657PhoneNum
Preparation2025-02-06PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJEANETTE BUFFINGTONPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 215AddressLine1Txt
CityWELLSBURGCityNm
State AbbreviationWVStateAbbreviationCd
ZIP26070ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$18,317GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation1972FormationYr
Legal Domicile StateWVLegalDomicileStateCd
Activity Or MissionCOMMUNITY SERVICEActivityOrMissionDesc
Voting Members Governing Body35VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers35TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$16,506PYContributionsGrantsAmt
CY Contributions Grants$17,516CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$94PYInvestmentIncomeAmt
CY Investment Income$801CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$16,600PYTotalRevenueAmt
CY Total Revenue$18,317CYTotalRevenueAmt
PY Grants And Similar Paid$20,829PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$24,067CYGrantsAndSimilarPaidAmt
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$799PYOtherExpensesAmt
CY Other Expenses$842CYOtherExpensesAmt
PY Total Expenses$21,628PYTotalExpensesAmt
CY Total Expenses$24,909CYTotalExpensesAmt
PY Revenues Less Expenses-$5,028PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$6,592CYRevenuesLessExpensesAmt
Total Assets BOY$319,393TotalAssetsBOYAmt
Total Assets EOY$312,801TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$319,393NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$312,801NetAssetsOrFundBalancesEOYAmt
MissionCOMMUNITY SERVICEMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$482ExpenseAmt
DescMEDICATION FOR SICK AND HANDICAPPEDDesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$23,585ExpenseAmt
DescTRANSPORTATION, EQUIPMENT, REHABILITATION, DOCTOR BILLS,Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$24,067TotalProgramServiceExpensesAmt
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 LiabilitiesfalseReportOtherLiabilitiesInd
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 IndividualsYes (true)GrantsToIndividualsInd
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
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
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
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
Excs Tax Sect4951 Or4952 Or4953falseExcsTaxSect4951Or4952Or4953Ind
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members35GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
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
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJEANETTE BUFFINGTONPersonNm
Phone3049141507PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 215AddressLine1Txt
CityWELLSBURGCityNm
State AbbreviationWVStateAbbreviationCd
ZIP26070ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
KAREN KIRCHNER
PRESIDENT100Yes (X)$0$0$0
DOLORES SULLIV
VICE-PRESIDENT40Yes (X)$0$0$0
JEANETTE BUFFI
SECRETARY,TREA100Yes (X)$0$0$0
FieldValueIRS element (for citing)
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

FieldValueIRS element (for citing)
PersonNONEPersonNm
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$17,516AllOtherContributionsAmt
Total Contributions$17,516TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$801TotalRevenueColumnAmt
Related Or Exempt Func Income$801RelatedOrExemptFuncIncomeAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$18,317TotalRevenueColumnAmt
Related Or Exempt Func Income$801RelatedOrExemptFuncIncomeAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$24,067TotalAmt
Program Services$24,067ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$700TotalAmt
Management And General$700ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$142TotalAmt
Management And General$142ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$24,909TotalAmt
Program Services$24,067ProgramServicesAmt
Management And General$842ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$24,139BOYAmt
EOY$16,746EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$295,254BOYAmt
EOY$296,055EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$319,393BOYAmt
EOY$312,801EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$319,393BOYAmt
EOY$312,801EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$319,393BOYAmt
EOY$312,801EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$319,393BOYAmt
EOY$312,801EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$6,592ReconcilationRevenueExpnssAmt
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
Support Sum$0SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$23,786CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$15,483CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$16,796CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$16,506CurrentTaxYearMinus1YearAmt
Current Tax Year$17,516CurrentTaxYearAmt
Total$90,087TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$23,786CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$15,483CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$16,796CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$16,506CurrentTaxYearMinus1YearAmt
Current Tax Year$17,516CurrentTaxYearAmt
Total$90,087TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$90,087PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$695CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$719CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$104CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$94CurrentTaxYearMinus1YearAmt
Current Tax Year$801CurrentTaxYearAmt
Total$2,413TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$695CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$719CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$104CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$94CurrentTaxYearMinus1YearAmt
Current Tax Year$801CurrentTaxYearAmt
Total$2,413TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$24,481CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$16,202CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$16,900CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$16,600CurrentTaxYearMinus1YearAmt
Current Tax Year$18,317CurrentTaxYearAmt
Total$92,500TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.97390PublicSupportCY509Pct
Public Support PY5090.97570PublicSupportPY509Pct
Investment Income CY0.02610InvestmentIncomeCYPct
Investment Income PY0.02430InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Recipient Table RecipientTable (12 entries)

Non Cash AssistanceNonCashAssistanceAmt
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)

Grant TypeGrantTypeTxtRecipientRecipientCntCash GrantCashGrantAmtValuation Method UsedValuationMethodUsedDescNon Cash AssistanceNonCashAssistanceDesc
MEDICATION/SICK/HANDICAPPED2$482FMVMEDICATION
DOCTORS/EQUIPMENT/HOSPITAL10$23,585FMVEQUIP/DOCTORS

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART 1 LINE 2FormAndLineReferenceDesc
ExplanationMONEY PAID DIRECTLY TO PHARMACY OR AGENCY NO ONE INDIVIDUAL RECEIVED $5,000 OR MOREExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART VI 11BNO REVIEW WAS OR WILL BE CONDUCTED
PART VI LINE 19OUR ORGANIZATION WILL PROVIDE ANY DOCUMENTS TO ANY INDIVIDUALS UPON REQUEST
PART VI LINE 6THE ORGANIZATION HAS 35 TOTAL VOLUNTEER MEMBERS CONSISTING OF OFFICERS AND MEMBERS OF THE BOARD
PART VI LINE 7A-7BALL VOLUNTEER MEMBERS CAN VOTE ON ANY AND ALL DECISIONS AND ELECTIONS