STARFISH FOUNDATION: Form 990PF, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- STARFISH FOUNDATION (EIN 04-3484710)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-05-13
- IRS object ID
- 201341339349101564
- Schema version
- 2012v2.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-05-13T10:43:00-07:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DAVID MORTON CPA PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1678 NORTHAMPTON STREET | AddressLine1 |
| City | HOLYOKE | City |
| State | MA | State |
| ZIP Code | 01040 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 043484710 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE STARFISH FOUNDATION INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | STAR | NameControl |
| Phone | 4135339500 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1913 NORTHAMPTON STREET | AddressLine1 |
| City | HOLYOKE | City |
| State | MA | State |
| ZIP Code | 01040 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JOHN FOLEY | Name |
| Title | PRESIDENT | Title |
| Phone | 4135339500 | Phone |
| Date Signed | 2013-05-08 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DAVID MORTON | Name |
| Phone | 4135367654 | Phone |
| Date Prepared | 2013-05-13 | DatePrepared |
| Self Employed | X | SelfEmployed |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exempt PF | X | ExemptPF |
| FMV Assets EOY | 165 | FMVAssetsEOY |
| Method Of Accounting Cash | X | MethodOfAccountingCash |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Not Required To Attach Schedule B | X | NotRequiredToAttachScheduleB |
| Capital Gain Net Incm Net Invst Incm | 0 | CapitalGainNetIncmNetInvstIncm |
| Total Revenue And Expenses | 0 | TotalRevenueAndExpenses |
| Total Net Investment Income | 0 | TotalNetInvestmentIncome |
| Accounting Fees Rev And Expnss | 600 | AccountingFeesRevAndExpnss |
| Taxes Rev And Expnss | 50 | TaxesRevAndExpnss |
| Other Expenses Rev And Expnss | 150 | OtherExpensesRevAndExpnss |
| Tot Opr Expenses Rev And Expnss | 800 | TotOprExpensesRevAndExpnss |
| Tot Opr Expenses Net Invst Incm | 0 | TotOprExpensesNetInvstIncm |
| Tot Opr Expenses Dsbrs Chrtbl Prps | 0 | TotOprExpensesDsbrsChrtblPrps |
| Contri Gifts Paid Rev And Expnss | 0 | ContriGiftsPaidRevAndExpnss |
| Contri Gifts Paid Dsbrs Chrtbl Prps | 0 | ContriGiftsPaidDsbrsChrtblPrps |
| Total Expenses Rev And Expnss | 800 | TotalExpensesRevAndExpnss |
| Total Expenses Net Invst Incm | 0 | TotalExpensesNetInvstIncm |
| Total Expenses Dsbrs Chrtbl Prps | 0 | TotalExpensesDsbrsChrtblPrps |
| Excess Of Revenue Over Expenses | -800 | ExcessOfRevenueOverExpenses |
| Net Investment Income | 0 | NetInvestmentIncome |
Balance Sheets BalanceSheets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | 965 | CashBOY |
| Cash EOY | 165 | CashEOY |
| Cash EOYFMV | 165 | CashEOYFMV |
| Total Assets BOY | 965 | TotalAssetsBOY |
| Total Assets EOY | 165 | TotalAssetsEOY |
| Total Assets EOYFMV | 165 | TotalAssetsEOYFMV |
| Total Liabilities EOY | 0 | TotalLiabilitiesEOY |
| Org That Do Not Follow SFAS117 | X | OrgThatDoNotFollowSFAS117 |
| Retained Earnings BOY | 965 | RetainedEarningsBOY |
| Retained Earnings EOY | 165 | RetainedEarningsEOY |
| Total Net Assets BOY | 965 | TotalNetAssetsBOY |
| Total Net Assets EOY | 165 | TotalNetAssetsEOY |
| Total Liabilities Net Assets BOY | 965 | TotalLiabilitiesNetAssetsBOY |
| Total Liabilities Net Assets EOY | 165 | TotalLiabilitiesNetAssetsEOY |
Changes In Net Assets Fund Balances ChangesInNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Net Assets Fund Balances BOY | 965 | TotalNetAssetsFundBalancesBOY |
| Excess Of Revenue Over Expenses | -800 | ExcessOfRevenueOverExpenses |
| Subtotal | 165 | Subtotal |
| Total Net Assets Fund Balances EOY | 165 | TotalNetAssetsFundBalancesEOY |
Qlfy Und Sect4940e For Reduced Tax QlfyUndSect4940eForReducedTax
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable For4942 Tax | false | LiableFor4942Tax |
| Distribution Ratio Year1 | 0.000000 | DistributionRatioYear1 |
| Qualifying Distributions Year2 | 3525 | QualifyingDistributionsYear2 |
| Distribution Ratio Year2 | 0.000000 | DistributionRatioYear2 |
| Noncharitable Assets Year3 | 2882 | NoncharitableAssetsYear3 |
| Qualifying Distributions Year4 | 3807 | QualifyingDistributionsYear4 |
| Noncharitable Assets Year4 | 5155 | NoncharitableAssetsYear4 |
| Distribution Ratio Year4 | 0.738506 | DistributionRatioYear4 |
| Qualifying Distributions Year5 | 2710 | QualifyingDistributionsYear5 |
| Noncharitable Assets Year5 | 6775 | NoncharitableAssetsYear5 |
| Distribution Ratio Year5 | 0.400000 | DistributionRatioYear5 |
| Total Distribution Ratio | 1.138506 | TotalDistributionRatio |
| Average Distribution Ratio | 0.284627 | AverageDistributionRatio |
| Adj Nonchrtbl Assets And One | 0 | AdjNonchrtblAssetsAndOnePct |
| Qualifying Distributions | 0 | QualifyingDistributions |
Excise Tax Based On Investment Incm ExciseTaxBasedOnInvestmentIncm
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | 0 | InvestmentIncomeExciseTax |
| Tax Under Section511 | 0 | TaxUnderSection511 |
| Tax Based On Investment Income | 0 | TaxBasedOnInvestmentIncome |
| Amount Credited To Next Year | 0 | AmountCreditedToNextYear |
Statements Regarding Activities StatementsRegardingActivities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Activities | false | LegislativePoliticalActivities |
| More Than100 Spent | false | MoreThan100Spent |
| Form1120 POL Filed | false | Form1120POLFiled |
| Activities Not Prev Reported | false | ActivitiesNotPrevReported |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylaws |
| Unrelated Bus Income Over1000 | false | UnrelatedBusIncomeOver1000 |
| Termination Etc | false | TerminationEtc |
| Requirements Of Sect508e | false | RequirementsOfSect508e |
| At Least5000 In Assets | true | AtLeast5000InAssets |
| States Filed With | MA | StatesFiledWith |
| Form990 PF Filed With AG | true | Form990PFFiledWithAG |
| Private Operating Foundation | false | PrivateOperatingFoundation |
| New Substantial Contributors | false | NewSubstantialContributors |
| Interest In Controlled Entity | false | InterestInControlledEntity |
| Applicable Insurance Contract | false | ApplicableInsuranceContract |
| Comply With Public Inspection Rqr | true | ComplyWithPublicInspectionRqr |
| Website Address | WWW.POSITIVEREGARD.COM | WebsiteAddress |
| Books In Care Of Person Name | CAROLYN PRAJZNER | BooksInCareOfPersonName |
| Books In Care Of Phone Number | 4135339500 | BooksInCareOfPhoneNumber |
Books In Care Of US Address BooksInCareOfUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1913 NORTHAMPTON STREET | AddressLine1 |
| City | HOLYOKE | City |
| State | MA | State |
| ZIP Code | 01040 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Bank | false | ForeignBank |
Statements Regarding Acty4720 StatementsRegardingActy4720
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exchange With Dsqfly Person | false | SaleOrExchangeWithDsqflyPerson |
| Borrow Or Lend With Dsqfly Person | false | BorrowOrLendWithDsqflyPerson |
| Furnished Goods With Dsqfly Person | false | FurnishedGoodsWithDsqflyPerson |
| Pay Compensation To Dsqfly Person | false | PayCompensationToDsqflyPerson |
| Transfer Assets To Dsqfly Person | false | TransferAssetsToDsqflyPerson |
| Payment To Government Offical | false | PaymentToGovernmentOffical |
| Uncorrected Prior Acts | false | UncorrectedPriorActs |
| Undistributed Income Prior Years | false | UndistributedIncomePriorYears |
| Business Holdings | false | BusinessHoldings |
| Jeopardy Investments | false | JeopardyInvestments |
| Uncorrected Jeopardy Investments | false | UncorrectedJeopardyInvestments |
| Influence Legislation | false | InfluenceLegislation |
| Influence Election | false | InfluenceElection |
| Grants To Individuals | false | GrantsToIndividuals |
| Grants To Organizations | false | GrantsToOrganizations |
| Noncharitable Purpose | false | NoncharitablePurpose |
| Rcv Funds To Pay Prsnl Bnft Contract | false | RcvFundsToPayPrsnlBnftContract |
| Pay Premiums Prsnl Bnft Contract | false | PayPremiumsPrsnlBnftContract |
| Prohibited Tax Shelter Transactn | false | ProhibitedTaxShelterTransactn |
Ofcr Dir Trustees Key Employee Info OfcrDirTrusteesKeyEmployeeInfo
Ofcr Dir Trustees Or Key Employee OfcrDirTrusteesOrKeyEmployee (7 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | TitleTitle | Avg Hours Per Wk Devoted To PositionAvgHoursPerWkDevotedToPosition | CompensationCompensation | Contri To Empl Benefit Plans EtcContriToEmplBenefitPlansEtc | Expense Account Other AllowancesExpenseAccountOtherAllowances |
|---|---|---|---|---|---|---|---|---|
| JOHN FOLEY JR | ||||||||
| 1308 NORTHAMPTON STREET | HOLYOKE | MA | 01040 | PRESIDENT/TREASURER | 1.00 | 0 | 0 | 0 |
| MICHAEL MORIARTY | ||||||||
| 1 LEXINGTON AVENUE | HOLYOKE | MA | 01040 | CLERK | 1.00 | 0 | 0 | 0 |
| KENNETH FOLEY | ||||||||
| 90 NORTHAMPTON STREET | HOLYOKE | MA | 01040 | DIRECTOR | 1.00 | 0 | 0 | 0 |
| CAROLYN PRAJZNER | ||||||||
| 1597 NORTHAMPTON STREET | HOLYOKE | MA | 01040 | DIRECTOR | 1.00 | 0 | 0 | 0 |
| PATRICIA JALBERT-JARVIS | ||||||||
| 202 SOMERS ROAD | HAMPDEN | MA | 01036 | DIRECTOR | 1.00 | 0 | 0 | 0 |
| JOHN FOLEY | ||||||||
| 1308 NORTHAMPTON STREET | HOLYOKE | MA | 01040 | DIRECTOR | 1.00 | 0 | 0 | 0 |
| MICHAEL MORIARTY | ||||||||
| 1 LEXINGTON AVENUE | HOLYOKE | MA | 01040 | DIRECTOR | 1.00 | 0 | 0 | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Highest Paid Empl NONE | NONE | CompOfHighestPaidEmplNONE |
| Tot Number Of Oth Empl Paid Over50k | 0 | TotNumberOfOthEmplPaidOver50k |
| Comp Of Hghst Paid Cntrct NONE | NONE | CompOfHghstPaidCntrctNONE |
| Tot Number Of Cntrct Paid Over50k | 0 | TotNumberOfCntrctPaidOver50k |
Minimum Investment Return MinimumInvestmentReturn
| Field | Value | IRS element (for citing) |
|---|---|---|
| Avg Monthly FMV Of Securities | 0 | AvgMonthlyFMVOfSecurities |
| Avg Monthly Cash Balances | 0 | AvgMonthlyCashBalances |
| FMV All Other Noncharitable Assets | 0 | FMVAllOtherNoncharitableAssets |
| Total FMV Of Unused Assets | 0 | TotalFMVOfUnusedAssets |
| Adj Total FMV Of Unused Assets | 0 | AdjTotalFMVOfUnusedAssets |
| Cash Deemed Charitable | 0 | CashDeemedCharitable |
| Net Noncharitable Assets | 0 | NetNoncharitableAssets |
| Minimum Investment Return | 0 | MinimumInvestmentReturn |
Distributable DistributableAmount
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable Amount As Adjusted | 0 | DistributableAmountAsAdjusted |
Qualifying Distributions QualifyingDistributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | 0 | ExpensesAndContributions |
Undistributed Income UndistributedIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable Amount As Adjusted | 0 | DistributableAmountAsAdjusted |
| Excess Distri Carryover Year5 | 2371 | ExcessDistriCarryoverYear5 |
| Excess Distri Carryover Year4 | 3549 | ExcessDistriCarryoverYear4 |
| Excess Distri Carryover Year3 | 5542 | ExcessDistriCarryoverYear3 |
| Excess Distri Carryover Year2 | 3525 | ExcessDistriCarryoverYear2 |
| Total Excess Distri Carryover | 14987 | TotalExcessDistriCarryover |
| Total Corpus | 14987 | TotalCorpus |
| Undistributed Income CY | 0 | UndistributedIncomeCY |
| Excess Distri Cyov From Year5 | 2371 | ExcessDistriCyovFromYear5 |
| Excess Distri Cyov To Next Year | 12616 | ExcessDistriCyovToNextYear |
| Excess From Year4 | 3549 | ExcessFromYear4 |
| Excess From Year3 | 5542 | ExcessFromYear3 |
| Excess From Year2 | 3525 | ExcessFromYear2 |
Supplementary Information SupplementaryInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | NA | ContributingManager |
| Shareholder Manager | NA | ShareholderManager |
| Only Contributes To Preselected | X | OnlyContributesToPreselected |
Trnsfr Tr Rln With Noncharitable EO TrnsfrTrRlnWithNoncharitableEO
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Noncharitable EO | false | TrnsfrOfCashToNoncharitableEO |
| Trnsfr Oth Assets Noncharitable EO | false | TrnsfrOthAssetsNoncharitableEO |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssets |
| Purchase Assets Noncharitable EO | false | PurchaseAssetsNoncharitableEO |
| Rental Of Facilities Etc | false | RentalOfFacilitiesEtc |
| Reimbursement Arrangements | false | ReimbursementArrangements |
| Loans Or Loan Guarantees | false | LoansOrLoanGuarantees |
| Performance Of Services Etc | false | PerformanceOfServicesEtc |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtc |
| Relationships Noncharitable E Os | false | RelationshipsNoncharitableEOs |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees AccountingFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | DAVID MORTON CPA PC TAX RETURN PREP | Category |
| Amount | $600 | Amount |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses OtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | INSURNACE | Description |
| Revenue And Expenses Per Books | 150 | RevenueAndExpensesPerBooks |
Taxes Schedule TaxesSchedule
Taxes Taxes (2 entries)
| CategoryCategory | AmountAmount |
|---|---|
| MASS ANNUAL REPORT | $35 |
| MASS PC FORM | $15 |