FRIENDS OF GRANDMOTHERS GARDEN INC: Form 990EZ, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- FRIENDS OF GRANDMOTHERS GARDEN INC (EIN 04-3267287)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-04-28
- IRS object ID
- 201411189349200621
- Schema version
- 2013v3.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-04-28T12:09:40-05:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JOHN P LIPTAK CPA PC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 30 COURT ST SUITE 6 | AddressLine1 |
| City | WESTFIELD | City |
| State | MA | State |
| ZIP Code | 01085 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 043267287 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRIENDS OF GRANDMOTHERS GARDEN INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FRIE | BusinessNameControlTxt |
| Phone | 4135685992 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1432 | AddressLine1 |
| City | WESTFIELD | City |
| State | MA | State |
| ZIP Code | 01086 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JAMES ROOD | PersonNm |
| Person Title | PRESIDENT/TREASURER | PersonTitleTxt |
| Phone | 4135685992 | PhoneNum |
| Signature | 2014-04-28 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JOHN P LIPTAK CPA MST | PreparerPersonNm |
| PTIN | P00498768 | PTIN |
| Phone | 4135680979 | PhoneNum |
| Preparation | 2014-04-28 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | WWW.GRANDMOTHERSGARDEN.ORG | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $33,963 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $2,505 | ContributionsGiftsGrantsEtcAmt |
| Investment Income | $4,608 | InvestmentIncomeAmt |
| Fundraising Gross Income | $26,850 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $6,985 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $19,865 | SpecialEventsNetIncomeLossAmt |
| Total Revenue | $26,978 | TotalRevenueAmt |
| Fees And Other Pymt To Ind Cntrct | $525 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $986 | OccupancyRentUtltsAndMaintAmt |
| Other Expenses Total | $34,976 | OtherExpensesTotalAmt |
| Total Expenses | $36,487 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$9,509 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $463,461 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $43,943 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $497,895 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $285,107 | BOYAmt |
| EOY | $337,376 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $178,354 | BOYAmt |
| EOY | $160,519 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $463,461 | BOYAmt |
| EOY | $497,895 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $463,461 | BOYAmt |
| EOY | $497,895 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | PRESERVATION AND PROVIDING PERPETUAL CARE OF A PUBLIC PARK | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | PRESERVATION AND PROVIDING PERPETUAL CARE OF A PUBLIC PARK | DescriptionProgramSrvcAccomTxt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (8 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| JAMES ROOD | ||
| PRESIDENT | 1.00 | $0 |
| JAMES ROOD | ||
| TREASURER | 1.00 | $0 |
| PATRICIA STEELE-PERKINS | ||
| SECRETARY | 1.00 | $0 |
| SERENA FULLER | ||
| VICE PRESIDE | 1.00 | $0 |
| JOANNE HEWINS | ||
| DIRECTOR | 000.00 | $0 |
| ALLEN MILES | ||
| DIRECTOR | 000.00 | $0 |
| PAUL MARTIN | ||
| DIRECTOR | 000.00 | $0 |
| DAN KNAPIK | ||
| EX-OFFICIO | 000.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JAMES ROOD | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 34 BATES ROAD | AddressLine1 |
| City | WESTFIELD | City |
| State | MA | State |
| ZIP Code | 01085 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4135621512 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,220 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,023 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,258 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $131,883 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,505 | CurrentTaxYearAmt |
| Total | $148,889 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $34,123 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $33,982 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $37,137 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $32,256 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $26,850 | CurrentTaxYearAmt |
| Total | $164,348 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $39,343 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $39,005 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $41,395 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $164,139 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $29,355 | CurrentTaxYearAmt |
| Total | $313,237 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $313,237 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,750 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,251 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,680 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,141 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,608 | CurrentTaxYearAmt |
| Total | $21,430 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,750 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,251 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,680 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,141 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,608 | CurrentTaxYearAmt |
| Total | $21,430 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $44,093 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $43,256 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $46,075 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $167,280 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $33,963 | CurrentTaxYearAmt |
| Total | $334,667 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.93600 | PublicSupportCY509Pct |
| Public Support PY509 | 0.93230 | PublicSupportPY509Pct |
| Investment Income CY | 0.06000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.07000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | GARDEN TOUR INC | NameOfEvent1Amt |
| Gross Receipts Event1 | $26,450 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $26,450 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $6,985 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $26,450 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $26,450 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $6,985 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $6,985 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $19,465 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 16 | EXPENSES GARDEN MAINTENANCE 11,326 INSURANCE 2,721 ADMINISTRATIVE EXPENSES 2,111 SANICAN 735 OTHER OPERATING EXPENSES 248 NON-INVESTMENT DEPRECIATION 17,835 TOTAL 34,976 |
| FORM 990-EZ, PART I, LINE 20 | UNREALIZED NET GAIN ON INVESTMENTS 43,943 |
| FORM 990-EZ, PART II, LINE 24 | IMPROVEMENTS 209,776 209,776 LESS ACCUMULATED DEPRECIATION 31,422 49,257 TOTAL 178,354 160,519 |
Compensation Explanation CompensationExplanation
Compensation Explanation CompensationExplanationGrp (8 entries)
| JAMES ROOD |
| JAMES ROOD |
| PATRICIA STEELEPERKINS |
| SERENA FULLER |
| JOANNE HEWINS |
| ALLEN MILES |
| PAUL MARTIN |
| DAN KNAPIK |