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Nonprofit · EIN 04-6618904

WEST BOYLSTON ELEMENTARY SCHOOLS TRUST WEST BEST

Also known as CARUSO THOMAS M TTEE, WestBest

Tax-exempt (reinstated) · WEST BOYLSTON, MA 01583

Financials

$26K$912024
Revenue Expenses · by fiscal year end
Financials of WEST BOYLSTON ELEMENTARY SCHOOLS TRUST WEST BEST by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$26,444$91$26,353$942,038$0$942,038
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$0
Program service revenue
$0
Investment income
$26,444
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Management and general (functional)
$91

Balance sheet and other

Total assets, start of year
$915,685
Total assets, end of year
$942,038
Total liabilities, end of year
$0
Net assets, end of year
$942,038
Gross receipts
$26,444
Employees
0
Volunteers
3
Year formed
1989
State of legal domicile
MA

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2024, highest compensation first.

NameTitleHours / weekCompensation
JENNIFER BREENCHAIRMAN
Trustee or director
–$0
ALEX AUDETTETRUSTEE
Trustee or director
–$0
CHRISTOPHER FOURNIERTRUSTEE
Trustee or director
–$0
RICHARD MEAGHERTRUSTEE
Trustee or director
–$0
LEIA ROBERTSTRUSTEE
Trustee or director
–$0
PAGE STOVERTRUSTEE
Trustee or director
–$0
KAREN MURPHYTRUSTEE
Trustee or director
–$0
CRYSTAL LETENRETRUSTEE
Trustee or director
–$0
JENNIFER MULLINSTRUSTEE
Trustee or director
–$0
CHRISTOPHER LABRECKTRUSTEE
Trustee or director
–$0
TOM CARUSOTRUSTEE–$0

Address and contacts

Address (IRS master file)
70 CRESCENT ST, WEST BOYLSTON, MA 01583-1004
Mailing address (990-N for 2013)
70 Crescent St, West Boylston MA 01583
Principal officer (990 for 2024)
JENNIFER BREEN, 70 CRESCENT STREET, WEST BOYLSTON, MA 01583
Principal officer (990-N for 2013)
Jennifer Breen, 118 Malden St, West Boylston MA 01583
Signed the 990
JENNIFER BREEN, TRUSTEE
Phone
(857) 205-3053
Return prepared by
HERSHMAN FALLSTROM & CROWLEY INC

Mission

TO PROVIDE FINANCIAL ASSISTANCE FOR EDUCATIONAL PROGRAMS BENEFITING THE PUBLIC SCHOOL SERVICING THE TOWN OF WEST BOYLSTON, MASSACHUSETTS AND THE STUDENTS ATTENDING SUCH SCHOOLS.

990 for the year ended December 31, 2024

Program accomplishments

  • THE ORGANIZATION DID NOT RECEIVE A CONFIRMATION OF ITS REINSTATEMENT UNDER REVENUE PROCEDURE 2014-11 UNTIL JANUARY 17, 2025. THEREFORE THERE WERE NO DISBURSEMENTS OF FUNDS TO THE WEST BOYLSTON PUBLIC SCHOOLS IN THE SHORT YEAR ENDED DECEMBER 31, 2025.0
  • EDUCATIONAL PROGRAMS0

What it must file and when

IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024Check at the IRS

IRS record

EIN
04-6618904
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
1994
Accounting year ends
December
Files
Form 990-N (e-Postcard)
Category (NTEE)
Education (B12)
Assets (IRS master file)
$942,038
Income (IRS master file)
$26,444

Revocation and reinstatement

Exemption revoked
May 15, 2017
Posted by the IRS
August 16, 2017
Reinstated
Effective June 15, 2024

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$26,444$91$942,038XML
990-N for 2013
Officer: Jennifer Breen
December 31, 2013≤ $50,000 receipts––e-Postcard

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 04-6618904).

Questions about WEST BOYLSTON ELEMENTARY SCHOOLS TRUST WEST BEST

What is the EIN of WEST BOYLSTON ELEMENTARY SCHOOLS TRUST WEST BEST?
The employer identification number (EIN) of WEST BOYLSTON ELEMENTARY SCHOOLS TRUST WEST BEST is 04-6618904.
Is WEST BOYLSTON ELEMENTARY SCHOOLS TRUST WEST BEST tax-exempt?
Yes. The IRS revoked its exemption on May 15, 2017 and reinstated it effective June 15, 2024.
Are donations to WEST BOYLSTON ELEMENTARY SCHOOLS TRUST WEST BEST tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does WEST BOYLSTON ELEMENTARY SCHOOLS TRUST WEST BEST file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of WEST BOYLSTON ELEMENTARY SCHOOLS TRUST WEST BEST due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did WEST BOYLSTON ELEMENTARY SCHOOLS TRUST WEST BEST last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who is the principal officer of WEST BOYLSTON ELEMENTARY SCHOOLS TRUST WEST BEST?
The 990 for the year ended December 31, 2024 names JENNIFER BREEN.
Who are the officers and directors of WEST BOYLSTON ELEMENTARY SCHOOLS TRUST WEST BEST?
The 990 for the year ended December 31, 2024 lists 11 people; 0 received compensation from the organization.
How much revenue does WEST BOYLSTON ELEMENTARY SCHOOLS TRUST WEST BEST have?
On its 990 for the year ended December 31, 2024 it reported revenue of $26,444, expenses of $91 and total assets of $942,038 at year end.

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