2023-02-14T07:55:22-06:00 2022-04-30 390859910 BAKER TILLY US LLP 1 HIGHWOOD DRIVE TEWKSBURY MA 01876 990 2021-05-01 042105897 BENEVOLENT FRATERNITY OF UNITARIAN CHURCHES BENE 6173186010 10 PUTNAM STREET ROXBURY MA 02119 REV MARY MARGARET EARL EXECUTIVE DIRECTOR 6173186010 2023-01-30 1 REV MARY MARGARET EARL 999009999 MATTHEW KALIL CPA MBA P01517069 9785575300 2023-01-30 X 3 AAL1 IAL1 2021 2023-03-07 01:45:13Z UNITARIAN UNIVERSALIST URBAN MINISTRY REV MARY MARGARET EARL 10 PUTNAM STREET ROXBURY MA 02119 2121494 0 X WWW.UUUM.ORG X 1839 MA 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. 16 16 34 150 0 0 1533592 1273590 2875 1990 496436 845914 0 0 2032903 2121494 0 0 0 0 1299485 1349658 0 0 262055 812644 919532 2112129 2269190 -79226 -147696 21100783 18907229 284466 292751 20816317 18614478 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. 0 0 1586433 1990 THE ORGANIZATION'S ACCOMPLISHMENTS DURING THE FISCAL YEAR INCLUDED THE FOLLOWING - INCREASING THE ATTENDANCE FOR THE AFTER SCHOOL PROGRAM.REVISING OUR COMMUNITY ENGAGEMENT WORK.ACCOMPLISHING THE COMMUNITY CONVERSATIONS WEBINAR SERIES. 1586433 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 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 1 1 0 0 0 1 18 0 1 34 1 0 0 0 0 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X THE ORGANIZATION 6173186010 10 PUTNAM STREET ROXBURY MA 02119 REV DR CATHERINE CULLEN DIRECTOR 1.00 1.00 X 0 0 0 KAYLA DRUMGOLD DIRECTOR 1.00 1.00 X 0 0 0 MARISA LUSE DIRECTOR 1.00 1.00 X 0 0 0 NISHAILA PORTER DIRECTOR 1.00 1.00 X 0 0 0 LISA SNELLINGS ESQ DIRECTOR 1.00 1.00 X 0 0 0 REV DAVID EGAN DIRECTOR 1.00 1.00 X 0 0 0 REV JOHN HICKEY DIRECTOR 1.00 1.00 X 0 0 0 JEAN KRASNOW DIRECTOR 1.00 1.00 X 0 0 0 CAROL TROYEN LOHE DIRECTOR 1.00 1.00 X 0 0 0 MARSHALL HUGHES DIRECTOR 1.00 1.00 X 0 0 0 MARCIA BUTMAN DIRECTOR 1.00 1.00 X 0 0 0 DOUG POUTASSE DIRECTOR 1.00 1.00 X 0 0 0 BRIAN KEITH DIRECTOR 1.00 1.00 X 0 0 0 ALAN CODY TREASURER 1.00 1.00 X X 0 0 0 KARLA BAEHR BOARD PRESIDENT 1.00 1.00 X X 0 0 0 DEREK LUMPKINS BOARD SECRETARY 1.00 1.00 X X 0 0 0 REV MARY MARGARET EARL EXECUTIVE DIRECTOR 30.00 10.00 X 141010 0 41164 141010 0 41164 1 0 1 0 0 512344 761246 1273590 PROGRAM RENTAL INCOME 721310 1990 1990 1990 845914 845914 2121494 1990 0 845914 193646 162004 14744 16898 901320 722402 83879 95039 70849 56434 6717 7698 102521 83583 8248 10690 81322 65644 7373 8305 44 18 23 3 52689 21660 27122 3907 109519 109519 46442 6872 34588 4982 44999 4657 39125 1217 27621 13589 11465 2567 320545 282011 17785 20749 20485 5833 13048 1604 49199 23046 26153 44827 37157 6621 1049 FIELD TRIPS AND PROGRAM 147203 101523 14292 31388 FUNDRAISING EXPENSE 55959 55959 2269190 1586433 420702 262055 75262 54178 200294 200369 171843 144961 13808 30507 351444 241511 140044 109933 20320035 18308726 179497 58555 21100783 18907229 86466 99824 198000 189753 0 3174 284466 292751 X 18665214 15741708 2151103 2872770 20816317 18614478 21100783 18907229 X -147696 -2050003 -4140 X X 0 1 X 1 0 X 926261 950005 711645 1533592 1273590 5395093 926261 950005 711645 1533592 1273590 5395093 5395093 142148 666259 671410 496436 845914 2822167 8217260 29287 0.65660 0.71480 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5534083 -293061 100000 5141022 4845743 150000 819340 281000 5534083 5153293 -40253 267297 4845743 5149682 186711 183100 5153293 3727964 1910373 91345 580000 5149682 0.61540 0.07620 0.30840 0 0 110785 57210 53575 43228 31691 11537 197431 152610 44821 109933 DUE TO RELATED PARTY JOHN ELIOT CORPORATION 3174 3174 X 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, 2022, 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, 2022. THE ORGANIZATION DOES NOT EXPECT ANY MATERIAL CHANGE IN UNCERTAIN TAX BENEFITS WITHIN THE NEXT 12 MONTHS. X 1 1 X X X 0 0 0 0 0 0 0 0 0 REV MARY MARGARET EARL EXECUTIVE DIRECTOR 111010 0 0 0 30000 0 14974 0 26190 0 182174 0 0 0 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, DIRECTORS AND EMPLOYEES 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 XI, LINE 9: PRIOR PERIOD ADJUSTMENT WITH RELATED PARTY JOHN ELIOT CORPORATION -4,140. 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. JOHN ELIOT CORPORATION 10 PUTNAM STREET ROXBURY MA 02119 042927507 CHARITABLE MA 501(C) LINE 1 BENEVOLENT FRATERNITY OF UNITARIAN CHURCHES 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 JOHN ELIOT CORPORATION A 3174 FAIR MARKET VALUE