2024-11-15T12:39:57-06:00 2022-12-31 821154822 KOKINOS WATERMAN PC 220 BROADWAY SUITE 101 LYNNFIELD MA 019402352 990 2022-01-01 481265347 ANN AND NEIL FERGUSON SUPPORTING ORGANIZATION ANNA 7815847600 PO BOX 471 BURLINGTON MA 01803 ANN D FERGUSON PRESIDENT 7815847600 2024-11-15 0 JAMES WATERMAN CPA P00291512 7815847600 2022 2024-10-15 13:58:12Z X ANN D FERGUSON PO BOX 471 BURLINGTON MA 01803 9172 0 1 X N/A X 2002 MA SCHOLARSHIPS AND ASSISTANCE WITH FUNDING OF NEW PROGRAMS AT GORDON COLLEGE AND OTHER SUPPORTING ORGANIZATIONS. 3 3 0 0 0 0 0 0 0 0 108 9172 0 0 108 9172 80000 0 0 0 0 0 0 0 0 7505 4362 87505 4362 -87397 4810 872915 877725 0 0 872915 877725 SCHOLARSHIPS AND ASSISTANCE WITH FUNDING OF NEW PROGRAMS AT GORDON COLLEGE AND OTHER SUPPORTING ORGANIZATIONS. 0 0 9172 SCHOLARSHIPS AND ASSISTANCE WITH FUNDING OF NEW PROGRAMS AT GORDON COLLEGE AND OTHER SUPPORTING ORGANIZATIONS. 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 3 3 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 MA X ANN D FERGUSON 7815847600 PO BOX 471 BURLINGTON MA 01803 X ANN D FERGUSON PRESIDENT 1.00 X 0 0 0 SARITA KWOK SECRETARY 1.00 X 0 0 0 NATHAN SKINNER TREASURER 1.00 X 0 0 0 0 0 0 0 0 0 0 0 9172 9172 9172 9172 0 0 4362 4362 4362 0 4362 0 872915 877725 872915 877725 0 0 X 0 0 0 0 872915 877725 872915 877725 872915 877725 4810 0 X 0 0 0 X X 5 GORDON COLLEGE 042104258 2 1 0 0 CHRISTIAN COMMUNITY FOUNDATION INC 751750059 7 1 0 0 ESSEX COMMUNITY FOUNDATION INC 043407816 7 1 0 0 NATURE CONSERVANCY 530242652 7 1 0 0 BOSTON FOUNDATION INC 042104021 8 1 0 0 5 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 FORM 990, PART VI, SECTION B, LINE 11B THE 2022 FORM 990 WAS MADE AVAILABLE TO THE ENTIRE BOARD OF THE ORGANIZATION ELECTRONICALLY FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR EVERY BOARD MEMBER IS REQUIRED TO SIGN A WRITTEN CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION C, LINE 19 IN MASSACHUSETTS A COPY OF THE ORGANIZATION'S FORM 990 IS AVAILABLE AT THE MASSACHUSETTS SECRETARY OF STATE'S OFFICE - DIVISION OF PUBLIC CHARITIES AND ACCESSIBLE BY THE DIVISION'S WEBSITE. THE ORGANIZATION ALSO MAKES AVAILABLE THE FORM 990 TO ANY PERSON REQUESTING A COPY. GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT MADE AVAILABLE TO THE PUBLIC. COVID-19 CHALLENGES MEET WITH THE IRS'S REASONABLE CAUSE STANDARDACCORDING TO IRM 20.1.1.3.2, REASONABLE CAUSE, THE IRS PROVIDES RELIEF FROM A PENALTY BASED ON REASONABLE CAUSE WHEN THE TAXPAYER EXERCISED ORDINARY BUSINESS CARE AND PRUDENCE IN DETERMINING HIS OR HER TAX OBLIGATIONS BUT WAS NEVERTHELESS UNABLE TO COMPLY WITH THOSE OBLIGATIONS.THE COVID-19 PANDEMIC IMPACTED ALL ASPECTS OF LIFE AND CREATED MANY UNCERTAINTIES AND CHALLENGES. ALTHOUGH THE TAXPAYER EXERCISED ORDINARY BUSINESS CARE AND PRUDENCE AND MADE A GOOD-FAITH EFFORT TO MEET THEIR TAX DEADLINES, THEY WERE UNABLE TO DO SO DUE TO COVID-19 IMPACTS. THE TAXPAYER ENGAGED OUR FIRM TO PREPARE THEIR TAX RETURNS AND REASONABLY RELIED ON OUR FIRM TO COMPLETE THEIR RETURNS IN A TIMELY MANNER. HOWEVER, DUE TO THE IMPACT OF COVID-19, OUR FIRM COULD NOT FILE THE TAXPAYER'S RETURN BY THE DUE DATE. OFFICE SHUTDOWNS CAUSED THE DELAY, STAFFING ISSUES RELATED TO HEALTH, WELL-BEING, AND FAMILY RESPONSIBILITIES, AND THE ADDITIONAL RESPONSIBILITIES PUT ON OUR FIRM TO ASSIST CLIENTS WITH NEW TAX LEGISLATION FROM THE FAMILIES FIRST CORONAVIRUS RESPONSE ACT AND THE CORONAVIRUS AID, RELIEF, AND ECONOMIC SECURITY (CARES) ACT.