PRUDENCE IMPROVEMENT ASSOCIATION: Form 990EZ, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- PRUDENCE IMPROVEMENT ASSOCIATION (EIN 05-0412416)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-02-27
- IRS object ID
- 202510589349201471
- Schema version
- 2024v5.0
- 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) |
|---|---|---|
| Return | 2025-02-27T19:52:55-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 203353605 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DEVINE & ASSOCIATES LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 33 BROADCOMMON ROAD RD UNIT 4 | AddressLine1Txt |
| City | BRISTOL | CityNm |
| State Abbreviation | RI | StateAbbreviationCd |
| ZIP | 02809 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 050412416 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PRUDENCE IMPROVEMENT ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PRUD | BusinessNameControlTxt |
| Phone | 5088385703 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 111 | AddressLine1Txt |
| City | PRUDENCE ISLAND | CityNm |
| State Abbreviation | RI | StateAbbreviationCd |
| ZIP | 02872 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LINDA RICE-MOSHER | PersonNm |
| Person Title | OFFICER | PersonTitleTxt |
| Phone | 5088385703 | PhoneNum |
| Signature | 2025-02-26 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MARK G DEVINE CPA | PreparerPersonNm |
| PTIN | P00063352 | PTIN |
| Phone | 4012540151 | PhoneNum |
| Preparation | 2025-02-27 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | 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 | N/A | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Assoc | Yes (X) | TypeOfOrganizationAssocInd |
| Gross Receipts | $56,412 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $5,635 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $1,275 | ProgramServiceRevenueAmt |
| Other Revenue Total | $49,502 | OtherRevenueTotalAmt |
| Total Revenue | $56,412 | TotalRevenueAmt |
| Fees And Other Pymt To Ind Cntrct | $12,853 | FeesAndOtherPymtToIndCntrctAmt |
| Other Expenses Total | $42,463 | OtherExpensesTotalAmt |
| Total Expenses | $55,316 | TotalExpensesAmt |
| Excess Or Deficit For Year | $1,096 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $64,594 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $65,690 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,294 | BOYAmt |
| EOY | $66,390 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,294 | BOYAmt |
| EOY | $66,390 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $700 | BOYAmt |
| EOY | $700 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $64,594 | BOYAmt |
| EOY | $65,690 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | THE PURPOSE OF THIS ORGANIZATION SHALL BE AS A NONPROFIT CORPORATION FOR THE BETTERMENT OF THE COMMUNITY OF PEOPLE ON PRUDENCE ISLAND IN NARRAGANSETT BAY. THIS IS ACCOMPLISHED THROUGHT THE MAINTENANCE OF A COMMUNITY BUILDING, WHICH IS USED AS A GATHERING PLACE FOR COMMUNITY EVENTS FOR ADULTS AND YOUTH OF THE ISLAND, AND ALL REAL ESTATE AND OTHER PROPERTY OF THE ASSOCIATION. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (2 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|
| SEE EVENTS LISTED IN 4TH PROGRAM SERVICE ACCOMPLISHMENT | |
| PROGRAM EXP/EVENTS - BINGO, PYO EVENT, PIA DAY, QUEEN OF HEARTS & CRUISE | $24,183 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $24,183 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LINDA RICE-MOSHER | PersonNm |
| Title | OFFICER | TitleTxt |
| Average Hrs Per Wk Devoted To Pos | 000.00 | AverageHrsPerWkDevotedToPosRt |
| Compensation | $0 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | Yes (true) | OrganizationHadUBIInd |
| Organization Filed990 T | Yes (true) | OrganizationFiled990TInd |
| 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 |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LINDA RICE-MOSHER | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 0626 NARRAGANSETT AVENUE | AddressLine1Txt |
| Address Line2 | PO BOX 111 | AddressLine2Txt |
| City | PRUDENCE ISLAND | CityNm |
| State Abbreviation | RI | StateAbbreviationCd |
| ZIP | 02872 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5088385703 | 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) |
|---|---|---|
| Community Trust | Yes (X) | CommunityTrustInd |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $14,413 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,635 | CurrentTaxYearAmt |
| Total | $20,048 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $14,413 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,635 | CurrentTaxYearAmt |
| Total | $20,048 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $20,048 | PublicSupportTotal170Amt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $275 | CurrentTaxYearAmt |
| Total | $275 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $20,323 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $114,398 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.98650 | PublicSupportCY170Pct |
| Public Support PY170 | 1.00000 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 8 | BINGO NET PROCEEDS 22,242 PYO 9,298 DONATIONS 4,415 PIA EVENTS 4,292 MEMBER CRUISE 3,990 QUEEN OF HEARTS 3,980 MISC REVENUE 1,285 TOTAL 49,502 |
| FORM 990-EZ, PART I, LINE 16 | EXPENSES 806 PAYPAL FEES 282 627 LIABILITY INSURANCE 1,558 PROPERTY INSURANCE 7,308 D&O INSURANCE 885 BINGO EXP 8,245 CRUISE 2,150 FACILITIES & EQUIPMENT 11,085 PIA DAY 814 PYO EVENT 7,983 QUEEN OF HEARTS 720 TOTAL 42,463 |
| FORM 990-EZ, PART II, LINE 26 | SECURITY DEPOSITS 700 700 |
| FORM 990-EZ, PART III | THE PURPOSE OF THIS ORGANIZATION SHALL BE AS A NONPROFIT CORPORATION FOR THE BETTERMENT OF THE COMMUNITY OF PEOPLE ON PRUDENCE ISLAND IN NARRAGANSETT BAY. THIS IS ACCOMPLISHED THROUGHT THE MAINTENANCE OF A COMMUNITY BUILDING, WHICH IS USED AS A GATHERING PLACE FOR COMMUNITY EVENTS FOR ADULTS AND YOUTH OF THE ISLAND, AND ALL REAL ESTATE AND OTHER PROPERTY OF THE ASSOCIATION. |
| FORM 990-EZ, PART III, LINE 31 | PROGRAM EXP/EVENTS - BINGO, PYO EVENT, PIA DAY, QUEEN OF HEARTS & CRUISE |