BENEVOLENT FRATERNITY OF UNITARIAN CHURCH: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: BENEVOLENT FRATERNITY OF UNITARIAN CHURCH (EIN 04-2105897)
Tax period: 2022-05-01 to 2023-04-30
Filed: 2024-02-27
IRS object ID: 202410589349300926
Schema version: 2022v5.0
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-02-27T10:44:31-06:00	ReturnTs
Tax Period End	2023-04-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	390859910	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BAKER TILLY US LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1 HIGHWOOD DRIVE	AddressLine1Txt
City	TEWKSBURY	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01876	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-05-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	042105897	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BENEVOLENT FRATERNITY OF	BusinessNameLine1Txt
Business Name Line2	UNITARIAN CHURCHES	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	BENE	BusinessNameControlTxt
Phone	6173186010	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	10 PUTNAM STREET	AddressLine1Txt
City	ROXBURY	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	02119	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	REV MARY MARGARET EARL	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	6173186010	PhoneNum
Signature	2024-02-16	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	REV	PersonFirstNm
Person Last	MARY MARGARET EARL	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MATTHEW KALIL CPA MBA	PreparerPersonNm
PTIN	P01517069	PTIN
Phone	9785575300	PhoneNum
Preparation	2024-02-16	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

Field	Value	IRS element (for citing)
Business Name Line1	UNITARIAN UNIVERSALIST URBAN MINISTRY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Principal Officer	REV MARY MARGARET EARL	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	10 PUTNAM STREET	AddressLine1Txt
City	ROXBURY	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	02119	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$2,167,130	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.UUUM.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1839	FormationYr
Legal Domicile State	MA	LegalDomicileStateCd
Activity Or Mission	THE BENEVOLENT FRATERNITY (DBA UNITARIAN UNIVERSALIST URBAN MINISTRY) WORKS ACROSS RACE AND PLACE TO DISMANTLE RACISM AND WHITE SUPREMACY CULTURE AND TO ADVANCE RACIAL, SOCIAL, AND ECONOMIC JUSTICE.	ActivityOrMissionDesc
Voting Members Governing Body	16	VotingMembersGoverningBodyCnt
Voting Members Independent	16	VotingMembersIndependentCnt
Total Employee	31	TotalEmployeeCnt
Total Volunteers	50	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,273,590	PYContributionsGrantsAmt
CY Contributions Grants	$1,441,917	CYContributionsGrantsAmt
PY Program Service Revenue	$1,990	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$845,914	PYInvestmentIncomeAmt
CY Investment Income	$725,213	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$2,121,494	PYTotalRevenueAmt
CY Total Revenue	$2,167,130	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,349,658	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,303,027	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$201,922	CYTotalFundraisingExpenseAmt
PY Other Expenses	$919,532	PYOtherExpensesAmt
CY Other Expenses	$941,941	CYOtherExpensesAmt
PY Total Expenses	$2,269,190	PYTotalExpensesAmt
CY Total Expenses	$2,244,968	CYTotalExpensesAmt
PY Revenues Less Expenses	-$147,696	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$77,838	CYRevenuesLessExpensesAmt
Total Assets BOY	$18,907,229	TotalAssetsBOYAmt
Total Assets EOY	$17,953,756	TotalAssetsEOYAmt
Total Liabilities BOY	$292,751	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$279,163	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$18,614,478	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$17,674,593	NetAssetsOrFundBalancesEOYAmt
Mission	THE BENEVOLENT FRATERNITY (DBA UNITARIAN UNIVERSALIST URBAN MINISTRY) WORKS ACROSS RACE AND PLACE TO DISMANTLE RACISM AND WHITE SUPREMACY CULTURE AND TO ADVANCE RACIAL, SOCIAL, AND ECONOMIC JUSTICE.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$1,642,531	ExpenseAmt
Desc	THE ORGANIZATION'S ACCOMPLISHMENTS DURING THE FISCAL YEAR INCLUDED THE FOLLOWING - COMPLETING REPORT ON THE HISTORY OF ENSLAVEMENT AT FIRST CHURCH ROXBURY.EXPANDING TOURS PROGRAM.SUCCESSFUL COMMUNITY CONVERSATIONS SERIES.	Desc
Total Program Service Expenses	$1,642,531	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (1)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (1)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	0	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	34	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	31	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	16	GoverningBodyVotingMembersCnt
Independent Voting Member	16	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	MA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE ORGANIZATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	6173186010	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	10 PUTNAM STREET	AddressLine1Txt
City	ROXBURY	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	02119	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
REV DR CATHERINE CULLEN
DIRECTOR	1.00	1.00	Yes (X)	$0	$0	$0
KAYLA DRUMGOLD
DIRECTOR	1.00	1.00	Yes (X)	$0	$0	$0
TONY RODRIGUEZ
DIRECTOR	1.00	1.00	Yes (X)	$0	$0	$0
LISA SNELLINGS ESQ
DIRECTOR	1.00	1.00	Yes (X)	$0	$0	$0
REV DAVID EGAN
DIRECTOR	1.00	1.00	Yes (X)	$0	$0	$0
REV JOHN HICKEY
DIRECTOR	1.00	1.00	Yes (X)	$0	$0	$0
JEAN KRASNOW
DIRECTOR	1.00	1.00	Yes (X)	$0	$0	$0
CAROL TROYEN LOHE
DIRECTOR	1.00	1.00	Yes (X)	$0	$0	$0
MARSHALL HUGHES
DIRECTOR	1.00	1.00	Yes (X)	$0	$0	$0
MARCIA BUTMAN
DIRECTOR	1.00	1.00	Yes (X)	$0	$0	$0
DOUG POUTASSE
DIRECTOR	1.00	1.00	Yes (X)	$0	$0	$0
BRIAN KEITH
DIRECTOR	1.00	1.00	Yes (X)	$0	$0	$0
TOM ROOSE
TREASURER	1.00	1.00	Yes (X)	$0	$0	$0	Yes (X)
NISHAILA PORTER
BOARD VICE PRESIDENT	1.00	1.00	Yes (X)	$0	$0	$0	Yes (X)
KARLA BAEHR
BOARD PRESIDENT	1.00	1.00	Yes (X)	$0	$0	$0	Yes (X)
MARISA LUSE
BOARD SECRETARY	1.00	1.00	Yes (X)	$0	$0	$0	Yes (X)
REV MARY MARGARET EARL
EXECUTIVE DIRECTOR	30.00	10.00		$148,659	$0	$27,727	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$148,659	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$27,727	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Government Grants	$474,309	GovernmentGrantsAmt
All Other Contributions	$967,608	AllOtherContributionsAmt
Total Contributions	$1,441,917	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$725,213	TotalRevenueColumnAmt
Exclusion	$725,213	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,167,130	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$725,213	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$168,420	TotalAmt
Program Services	$143,952	ProgramServicesAmt
Management And General	$10,104	ManagementAndGeneralAmt
Fundraising	$14,364	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$871,551	TotalAmt
Program Services	$723,365	ProgramServicesAmt
Management And General	$65,258	ManagementAndGeneralAmt
Fundraising	$82,928	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$62,934	TotalAmt
Program Services	$51,847	ProgramServicesAmt
Management And General	$4,578	ManagementAndGeneralAmt
Fundraising	$6,509	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$115,964	TotalAmt
Program Services	$97,100	ProgramServicesAmt
Management And General	$3,093	ManagementAndGeneralAmt
Fundraising	$15,771	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$84,158	TotalAmt
Program Services	$70,723	ProgramServicesAmt
Management And General	$6,178	ManagementAndGeneralAmt
Fundraising	$7,257	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$69,907	TotalAmt
Program Services	$16,322	ProgramServicesAmt
Management And General	$48,828	ManagementAndGeneralAmt
Fundraising	$4,757	FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$91,651	TotalAmt
Management And General	$91,651	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$87,917	TotalAmt
Program Services	$16,885	ProgramServicesAmt
Management And General	$64,726	ManagementAndGeneralAmt
Fundraising	$6,306	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$55,502	TotalAmt
Program Services	$25,331	ProgramServicesAmt
Management And General	$24,698	ManagementAndGeneralAmt
Fundraising	$5,473	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$38,975	TotalAmt
Program Services	$17,427	ProgramServicesAmt
Management And General	$18,074	ManagementAndGeneralAmt
Fundraising	$3,474	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$247,468	TotalAmt
Program Services	$220,230	ProgramServicesAmt
Management And General	$12,571	ManagementAndGeneralAmt
Fundraising	$14,667	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$13,516	TotalAmt
Program Services	$6,831	ProgramServicesAmt
Management And General	$2,440	ManagementAndGeneralAmt
Fundraising	$4,245	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$48,899	TotalAmt
Program Services	$24,653	ProgramServicesAmt
Management And General	$24,246	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$38,455	TotalAmt
Program Services	$31,526	ProgramServicesAmt
Management And General	$5,842	ManagementAndGeneralAmt
Fundraising	$1,087	FundraisingAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
FIELD TRIPS AND PROGRAM	$209,236	$178,529	$15,830	$14,877
FUNDRAISING EXPENSE	$40,415	$17,810	$2,398	$20,207

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,244,968	TotalAmt
Program Services	$1,642,531	ProgramServicesAmt
Management And General	$400,515	ManagementAndGeneralAmt
Fundraising	$201,922	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$54,178	BOYAmt
EOY	$708,020	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$200,369	BOYAmt
EOY	$200,510	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$144,961	BOYAmt
EOY	$62,868	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$30,507	BOYAmt
EOY	$46,800	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$363,262	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$290,412	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$109,933	BOYAmt
EOY	$72,850	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$18,308,726	BOYAmt
EOY	$16,726,696	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$58,555	BOYAmt
EOY	$136,012	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$18,907,229	BOYAmt
EOY	$17,953,756	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$99,824	BOYAmt
EOY	$89,410	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$189,753	BOYAmt
EOY	$189,753	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$3,174	BOYAmt
EOY	$0	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$292,751	BOYAmt
EOY	$279,163	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$15,741,708	BOYAmt
EOY	$15,373,218	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,872,770	BOYAmt
EOY	$2,301,375	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$18,614,478	BOYAmt
EOY	$17,674,593	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$18,907,229	BOYAmt
EOY	$17,953,756	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$77,838	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$862,047	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$950,005	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$711,645	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,533,592	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,273,590	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,441,917	CurrentTaxYearAmt
Total	$5,910,749	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$950,005	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$711,645	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,533,592	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,273,590	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,441,917	CurrentTaxYearAmt
Total	$5,910,749	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$5,910,749	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$666,259	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$671,410	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$496,436	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$845,914	CurrentTaxYearMinus1YearAmt
Current Tax Year	$725,213	CurrentTaxYearAmt
Total	$3,405,232	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$9,315,981	TotalSupportAmt
Gross Receipts Rltd Activities	$17,544	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.63450	PublicSupportCY170Pct
Public Support PY170	0.65660	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$5,141,022	BeginningYearBalanceAmt
Investment Earnings Or Losses	-$49,271	InvestmentEarningsOrLossesAmt
Other Expenditures	$400,000	OtherExpendituresAmt
End Year Balance	$4,691,751	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$5,534,083	BeginningYearBalanceAmt
Investment Earnings Or Losses	-$293,061	InvestmentEarningsOrLossesAmt
Other Expenditures	$100,000	OtherExpendituresAmt
End Year Balance	$5,141,022	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$4,845,743	BeginningYearBalanceAmt
Contributions	$150,000	ContributionsAmt
Investment Earnings Or Losses	$819,340	InvestmentEarningsOrLossesAmt
Other Expenditures	$281,000	OtherExpendituresAmt
End Year Balance	$5,534,083	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$5,153,293	BeginningYearBalanceAmt
Investment Earnings Or Losses	-$40,253	InvestmentEarningsOrLossesAmt
Other Expenditures	$267,297	OtherExpendituresAmt
End Year Balance	$4,845,743	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$5,149,682	BeginningYearBalanceAmt
Investment Earnings Or Losses	$186,711	InvestmentEarningsOrLossesAmt
Other Expenditures	$183,100	OtherExpendituresAmt
End Year Balance	$5,153,293	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.58050	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.08520	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.33430	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$110,785	OtherCostOrOtherBasisAmt
Depreciation	$65,433	DepreciationAmt
Book Value	$45,352	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$43,228	OtherCostOrOtherBasisAmt
Depreciation	$38,249	DepreciationAmt
Book Value	$4,979	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$209,249	OtherCostOrOtherBasisAmt
Depreciation	$186,730	DepreciationAmt
Book Value	$22,519	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$72,850	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART V, LINE 4:

A PRIOR YEAR ENDOWMENT EXPENDITURE INCLUDE AN ENDOWMENT SETTLEMENT OF $985,900. DURING THE YEAR ENDED APRIL 30, 2017, THE ORGANIZATION OBTAINED APPROVAL FROM THE MASSACHUSETTS ATTORNEY GENERAL'S OFFICE TO RELEASE THE RESTRICTION OF THE FRANCES M. BARNARD FUND IN THE AMOUNT OF $2,680,627. UNDER THE STIPULATIONS AND UPON RELEASE OF THE RESTRICTION, THE ORGANIZATION DISBURSED $959,400 TO AN UNRELATED ENTITY THAT WILL EXPEND THE FUNDS FOR THEIR INITIAL INTENDED PURPOSE OF SUPPORTING THE ELDERLY. IN CONNECTION WITH THE TRANSACTION, THE ORGANIZATION INCURRED $26,500 IN LEGAL FEES, COMBINED THESE EXPENDITURES ARE INCLUDED AS ENDOWMENT SETTLEMENT IN THE AMOUNT OF $985,900 IN THE CHANGE IN ENDOWMENT BY NET ASSET CLASSIFICATION FOR THE YEAR ENDED APRIL 30, 2017. THE ORGANIZATION'S SPENDING IS DETERMINED ANNUALLY AT THE DISCRETION OF THE ORGANIZATION'S FINANCE COMMITTEE AND BOARD OF DIRECTORS. THE PURPOSE OF THE ENDOWMENT FUNDS ARE FOR VARIOUS SOCIAL PROGRAMS TO BENEFIT THE POOR, ELDERLY OR FOR MAINTAINING THE ORGANIZATION'S PROPERTY.

PART X, LINE 2:

THE ORGANIZATION IS A NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES ON TRADE OR BUSINESS PROFITS GENERATED BY ACTIVITIES RELATED TO THE ORGANIZATION'S EXEMPT FUNCTION. THE ORGANIZATION MAY BE SUBJECT TO FEDERAL AND STATE INCOME TAXES FOR PROFITS GENERATED FROM TRADE OR BUSINESS ACTIVITIES UNRELATED TO THE ORGANIZATION'S EXEMPT FUNCTION. AS OF APRIL 30, 2023, MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS NOT GENERATED ANY UNRELATED BUSINESS TAXABLE INCOME. THE ORGANIZATION ASSESSES THE RECORDING OF UNCERTAIN TAX POSITIONS BY EVALUATING THE MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT REQUIREMENTS A TAX POSITION MUST MEET BEFORE BEING RECOGNIZED AS A BENEFIT IN THE FINANCIAL STATEMENTS. THE ORGANIZATION'S POLICY IS TO RECOGNIZE INTEREST AND PENALTIES ACCRUED ON ANY UNCERTAIN TAX POSITIONS AS A COMPONENT OF INCOME TAX EXPENSE, IF ANY, IN ITS STATEMENTS OF ACTIVITIES. THE ORGANIZATION HAS NOT RECOGNIZED ANY LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED BENEFITS AS OF APRIL 30, 2023. THE ORGANIZATION DOES NOT EXPECT ANY MATERIAL CHANGE IN UNCERTAIN TAX BENEFITS WITHIN THE NEXT 12 MONTHS.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Housing Allowance Or Residence	Yes (X)	HousingAllowanceOrResidenceInd
Written Policy Ref T And E Expnss	Yes (1)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (1)	SubstantiationRequiredInd
Form990 Of Other Organizations	Yes (X)	Form990OfOtherOrganizationsInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	REV MARY MARGARET EARL	PersonNm
Title	EXECUTIVE DIRECTOR	TitleTxt
Base Compensation Filing Org	$118,659	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$30,000	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$12,378	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$15,349	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$176,386	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS BY THE ORGANIZATION PRIOR TO ITS FILING.
FORM 990, PART VI, SECTION B, LINE 12C	ALL OFFICERS AND DIRECTORS OF THE ORGANIZATION ARE REQUIRED TO FILE A STATEMENT ON AN ANNUAL BASIS DISCLOSING ANY POTENTIAL INTERESTS THAT COULD GIVE RISE TO CONFLICTS. THESE STATEMENTS ARE COMPLETED AT THE BEGINNING OF EACH FISCAL YEAR AND ARE EVALUATED BY THE OFFICERS OF THE ASSOCIATION. INDIVIDUALS WITH POTENTIAL CONFLICTS OF INTEREST ARE PROHIBITED FROM PARTICIPATING IN ANY DELIBERATIONS OR DECISIONS THAT MAY BE EFFECTED BY THEIR POTENTIAL CONFLICT OF INTEREST. IF NEW CONFLICTS ARE IDENTIFIED OVER THE COURSE OF THE YEAR THEY ARE DISCLOSED AND DISCUSSED WITH THE BOARD CHAIR.
FORM 990, PART VI, SECTION B, LINE 15	THE BOARD OF DIRECTORS' COMPENSATION COMMITTEE REVIEWS COMPARATIVE DATA FOR THE EXECUTIVE DIRECTOR, SR. MINISTER ON AN ANNUAL BASIS.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XII, LINE 2C:	THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT FOR THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED DURING THE YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	JOHN ELIOT CORPORATION	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	10 PUTNAM STREET	AddressLine1Txt
City	ROXBURY	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	02119	ZIPCd

Field	Value	IRS element (for citing)
EIN	042927507	EIN
Primary Activities	CHARITABLE	PrimaryActivitiesTxt
Legal Domicile State	MA	LegalDomicileStateCd
Exempt Code Section	501(C)	ExemptCodeSectionTxt
Public Charity Status	LINE 1	PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	BENEVOLENT FRATERNITY OF UNITARIAN CHURCHES	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Controlled Organization	Yes (1)	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	Yes (1)	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	Yes (1)	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	Yes (1)	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	Yes (1)	TransferToOtherOrgInd
Transfer From Other Org	Yes (1)	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (3 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
JOHN ELIOT CORPORATION
K	$209,512	ACTUAL COST
JOHN ELIOT CORPORATION
O	$187,625	ACTUAL COST
JOHN ELIOT CORPORATION
Q	$55,555	ACTUAL COST