PINE MANOR COLLEGE: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- PINE MANOR COLLEGE (EIN 04-2321292)
- Tax period
- 2021-06-01 to 2022-05-31
- Filed
- 2023-04-14
- IRS object ID
- 202301049349300005
- Schema version
- 2021v4.2
- 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 E
- Schedule I
- Schedule J
- Schedule O
- Schedule R
- Reasonable Cause Explanation
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-04-14T10:08:49-05:00 | ReturnTs |
| Tax Period End | 2022-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 042571780 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AAFCPAS INC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 50 WASHINGTON STREET | AddressLine1Txt |
| City | WESTBOROUGH | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01581 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042321292 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PINE MANOR COLLEGE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PINE | BusinessNameControlTxt |
| Phone | 6177317098 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 400 HEATH STREET | AddressLine1Txt |
| City | CHESTNUT HILL | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02467 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOHN D BURKE | PersonNm |
| Person Title | FIN VP & TREASURER, BOSTON COLLEGE | PersonTitleTxt |
| Phone | 6177317098 | PhoneNum |
| Signature | 2023-04-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | JOHN | PersonFirstNm |
| Person Last | BURKE | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | THOMAS F MULDOON CPA | PreparerPersonNm |
| PTIN | P01561688 | PTIN |
| Phone | 5083669100 | PhoneNum |
| Preparation | 2023-04-13 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JOHN D BURKE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 400 HEATH STREET | AddressLine1Txt |
| City | CHESTNUT HILL | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02467 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $9,296,730 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.PMC.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1911 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | THE MISSION OF PINE MANOR COLLEGE IS TO MAKE CERTAIN THAT ALL GRADUATES ARE PREPARED TO TAKE MEANINGFUL STEPS IN THEIR LIVES: ENGAGING IN NEW JOBS AND CAREERS, CONTINUING TO LEARN, AND POSITIVELY CONTRIBUTING TO THEIR COMMUNITIES. STUDENTS, INCLUDING THOSE WHO ARE THE FIRST IN THEIR FAMILIES TO ATTEND COLLEGE, WHO ARE LOOKING FOR A PURPOSEFUL EDUCATION IN A PERSONALIZED AND INCLUSIVE LEARNING COMMUNITY, WILL FIND A HOME AT PINE MANOR COLLEGE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 18 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 166 | TotalEmployeeCnt |
| Total Volunteers | 20 | TotalVolunteersCnt |
| Total Gross UBI | $490,396 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $5,584,361 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,513,026 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $10,574,606 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $7,372,707 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $318,557 | PYOtherRevenueAmt |
| CY Other Revenue | $329,987 | CYOtherRevenueAmt |
| PY Total Revenue | $16,477,524 | PYTotalRevenueAmt |
| CY Total Revenue | $9,215,720 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $2,586,452 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,560,412 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,671,927 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,351,590 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $412,215 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $7,575,026 | PYOtherExpensesAmt |
| CY Other Expenses | $6,742,712 | CYOtherExpensesAmt |
| PY Total Expenses | $15,833,405 | PYTotalExpensesAmt |
| CY Total Expenses | $12,654,714 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $644,119 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$3,438,994 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $30,202,669 | TotalAssetsBOYAmt |
| Total Assets EOY | $32,930,597 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $13,510,277 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $20,171,144 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $16,692,392 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $12,759,453 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MISSION OF PINE MANOR COLLEGE IS TO MAKE CERTAIN THAT ALL GRADUATES ARE PREPARED TO TAKE MEANINGFUL STEPS IN THEIR LIVES: ENGAGING IN NEW JOBS AND CAREERS, CONTINUING TO LEARN, AND POSITIVELY CONTRIBUTING TO THEIR COMMUNITIES. STUDENTS, INCLUDING THOSE WHO ARE THE FIRST IN THEIR FAMILIES TO ATTEND COLLEGE, WHO ARE LOOKING FOR A PURPOSEFUL EDUCATION IN A PERSONALIZED AND INCLUSIVE LEARNING COMMUNITY, WILL FIND A HOME AT PINE MANOR COLLEGE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | Yes (1) | SignificantChangeInd |
| Expense | $8,295,953 | ExpenseAmt |
| Grant | $1,560,412 | GrantAmt |
| Revenue | $7,212,298 | RevenueAmt |
| Desc | THE COLLEGE PROVIDES AN UNDERGRADUATE LIBERAL ARTS EDUCATION AND A GRADUATE DEGREE IN FINE ARTS. TOTAL ENROLLMENT IS 60 STUDENTS. | Desc |
| Total Program Service Expenses | $8,295,953 | 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 | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | 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 | Yes (1) | 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 | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 25 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 166 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| 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 | 18 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | 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 | Yes (1) | 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 | 0 | 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 | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | 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 | THOMAS O'REILLY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6177317101 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 400 HEATH STREET | AddressLine1Txt |
| City | CHESTNUT HILL | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02467 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (21 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 | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| MICHAEL LOCHHEAD | ||||||||
| EXECUTIVE COMMITTEE | 2.00 | 40.00 | Yes (X) | $0 | $604,076 | $183,371 | ||
| JOHN BURKE | ||||||||
| CHAIR | 8.00 | 40.00 | Yes (X) | $0 | $499,295 | $66,433 | Yes (X) | |
| AKUA SARR | ||||||||
| ACADEMIC SUCCESS COMMITTEE CHAIR | 2.00 | 40.00 | Yes (X) | $0 | $228,279 | $156,521 | ||
| DANIEL BOURQUE | ||||||||
| TRUSTEE | 2.00 | 40.00 | Yes (X) | $0 | $304,444 | $62,464 | ||
| JOY MOORE | ||||||||
| EXECUTIVE COMMITTEE | 2.00 | 40.00 | Yes (X) | $0 | $286,495 | $60,956 | ||
| MARA HERMANO | ||||||||
| TRUSTEE | 2.00 | 40.00 | Yes (X) | $0 | $297,071 | $39,144 | ||
| THOMAS M O'REILLY | ||||||||
| PRESIDENT | 40.00 | $300,000 | $0 | $20,680 | Yes (X) | |||
| KAREN MUNCASTER | ||||||||
| EXECUTIVE COMMITTEE | 2.00 | 40.00 | Yes (X) | $0 | $281,186 | $28,891 | ||
| LYNDSAY KING | ||||||||
| TRUSTEE | 2.00 | 40.00 | Yes (X) | $0 | $229,796 | $64,452 | ||
| PATRICIA BANDO | ||||||||
| TRUSTEE | 2.00 | 40.00 | Yes (X) | $0 | $250,413 | $39,391 | ||
| PETER MARTIN | ||||||||
| SECRETARY | 3.00 | 40.00 | Yes (X) | $0 | $211,108 | $30,073 | Yes (X) | |
| ANTHONY PENNA | ||||||||
| TRUSTEE | 2.00 | 40.00 | Yes (X) | $0 | $158,810 | $43,717 | ||
| JANINE DAILEY | ||||||||
| VP ADVANCEMENT | 40.00 | $140,000 | $0 | $17,780 | Yes (X) | |||
| SHELLEY DROPKIN | ||||||||
| FORMER DIRECTOR OF HUMAN RESOURCES | 40.00 | $111,218 | $0 | $12,797 | Yes (X) | |||
| ROBERT UTZSCHNEIDER | ||||||||
| VICE-CHAIR | 8.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| ANDREW EVANS | ||||||||
| FINANCE COMMITTEE CHAIR | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| KATRINA SHAW | ||||||||
| STUDENT SUCCESS COMMITTEE CHAIR | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| WILLIAM LEAHY SJ | ||||||||
| EXECUTIVE COMMITTEE | 2.00 | 40.00 | Yes (X) | $0 | $0 | $0 | ||
| MARGARET KRIPPENDORF | ||||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| PETER ALCOCK | ||||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| DOROTHY KEE | ||||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $551,218 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $3,350,973 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $826,670 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| DTZ INC (C&W FACILITY SERVICES) | |||||
| 275 GROVE STREET SUITE 3-200 | AUBURNDALE | MA | 02466 | CLEANING COMPANY | $564,426 |
| ZONE MECHANICAL INC | |||||
| 160 BEAR HILL ROAD | WALTHAM | MA | 02451 | HVAC SERVICES | $515,490 |
| LASELL COLLEGE | |||||
| 1844 COMMONWEALTH AVENUE | NEWTON | MA | 02466 | TECHNOLOGY SERVICES | $309,830 |
| KINGS COLLEGE USA LLC | |||||
| 1555 CASSIL PLACE | LOS ANGELES | CA | 90028 | EDUCATIONAL SERVICES | $110,042 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $706,354 | GovernmentGrantsAmt |
| All Other Contributions | $806,672 | AllOtherContributionsAmt |
| Total Contributions | $1,513,026 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| RENTAL | 532000 | $4,695,520 | $4,695,520 | |
| TUITION AND FEES | 611710 | $2,059,775 | $2,059,775 | |
| PRESCHOOL | 624410 | $406,266 | $406,266 | |
| AUXILIARY ENTERPRISES | 611710 | $211,146 | $211,146 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $7,372,707 | TotalProgramServiceRevenueAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $165,140 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $81,010 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $84,130 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $84,130 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $84,130 | UnrelatedBusinessRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER | Desc |
| Business | 611710 | BusinessCd |
| Total Revenue Column | $245,857 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $245,857 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $245,857 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,215,720 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,212,298 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $490,396 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,560,412 | TotalAmt |
| Program Services | $1,560,412 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $321,834 | TotalAmt |
| Management And General | $257,467 | ManagementAndGeneralAmt |
| Fundraising | $64,367 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,228,437 | TotalAmt |
| Program Services | $2,485,992 | ProgramServicesAmt |
| Management And General | $548,660 | ManagementAndGeneralAmt |
| Fundraising | $193,785 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,975 | TotalAmt |
| Program Services | $18,215 | ProgramServicesAmt |
| Management And General | $3,449 | ManagementAndGeneralAmt |
| Fundraising | $1,311 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $433,827 | TotalAmt |
| Program Services | $317,916 | ProgramServicesAmt |
| Management And General | $86,463 | ManagementAndGeneralAmt |
| Fundraising | $29,448 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $344,517 | TotalAmt |
| Program Services | $242,528 | ProgramServicesAmt |
| Management And General | $76,811 | ManagementAndGeneralAmt |
| Fundraising | $25,178 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,903 | TotalAmt |
| Management And General | $1,903 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68,765 | TotalAmt |
| Management And General | $68,765 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,043,387 | TotalAmt |
| Program Services | $600,924 | ProgramServicesAmt |
| Management And General | $433,818 | ManagementAndGeneralAmt |
| Fundraising | $8,645 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,566 | TotalAmt |
| Program Services | $951 | ProgramServicesAmt |
| Management And General | $615 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $303,503 | TotalAmt |
| Program Services | $233,372 | ProgramServicesAmt |
| Management And General | $25,048 | ManagementAndGeneralAmt |
| Fundraising | $45,083 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,104,552 | TotalAmt |
| Program Services | $1,889,887 | ProgramServicesAmt |
| Management And General | $190,871 | ManagementAndGeneralAmt |
| Fundraising | $23,794 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,433 | TotalAmt |
| Program Services | $34,411 | ProgramServicesAmt |
| Management And General | $22 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,383 | TotalAmt |
| Management And General | $16,383 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $447,493 | TotalAmt |
| Program Services | $401,849 | ProgramServicesAmt |
| Management And General | $40,585 | ManagementAndGeneralAmt |
| Fundraising | $5,059 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $149,013 | TotalAmt |
| Management And General | $149,013 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| SEVERANCE EXPENSE | $1,835,352 | $1,835,352 | ||
| MISCELLANEOUS | $196,923 | $120,558 | $68,749 | $7,616 |
| STUDENT ACTIVITIES AND | $170,685 | $170,685 | ||
| ROOM AND BOARD | $114,288 | $114,288 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $254,466 | TotalAmt |
| Program Services | $155,774 | ProgramServicesAmt |
| Management And General | $90,763 | ManagementAndGeneralAmt |
| Fundraising | $7,929 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,654,714 | TotalAmt |
| Program Services | $8,295,953 | ProgramServicesAmt |
| Management And General | $3,946,546 | ManagementAndGeneralAmt |
| Fundraising | $412,215 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $379,764 | BOYAmt |
| EOY | $755,913 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $134,000 | BOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,197 | BOYAmt |
| EOY | $32,051 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,292 | BOYAmt |
| EOY | $16,461 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $35,413,459 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $16,236,785 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,896,779 | BOYAmt |
| EOY | $19,176,674 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,724,637 | BOYAmt |
| EOY | $12,949,498 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,202,669 | BOYAmt |
| EOY | $32,930,597 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,255,398 | BOYAmt |
| EOY | $2,349,164 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $116,429 | BOYAmt |
| EOY | $4,918 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,138,450 | BOYAmt |
| EOY | $17,817,062 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,510,277 | BOYAmt |
| EOY | $20,171,144 | 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 | $2,062,647 | BOYAmt |
| EOY | -$791,460 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,629,745 | BOYAmt |
| EOY | $13,550,913 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,692,392 | BOYAmt |
| EOY | $12,759,453 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,202,669 | BOYAmt |
| EOY | $32,930,597 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$3,438,994 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$493,945 | 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) |
|---|---|---|
| Consol And Sep Basis Fincl Stmt | Yes (X) | ConsolAndSepBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
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 | $13,885,074 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$775,139 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $13,109,935 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $10,211,985 | BeginningYearBalanceAmt |
| Contributions | $5,287 | ContributionsAmt |
| Investment Earnings Or Losses | $3,740,627 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $72,825 | OtherExpendituresAmt |
| End Year Balance | $13,885,074 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $10,728,676 | BeginningYearBalanceAmt |
| Contributions | $150,445 | ContributionsAmt |
| Investment Earnings Or Losses | $188,702 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $855,838 | OtherExpendituresAmt |
| End Year Balance | $10,211,985 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $10,677,627 | BeginningYearBalanceAmt |
| Contributions | $40,306 | ContributionsAmt |
| Investment Earnings Or Losses | $662,743 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $652,000 | OtherExpendituresAmt |
| End Year Balance | $10,728,676 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $10,907,923 | BeginningYearBalanceAmt |
| Contributions | $48,255 | ContributionsAmt |
| Investment Earnings Or Losses | $449,127 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $727,678 | OtherExpendituresAmt |
| End Year Balance | $10,677,627 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $376,268 | OtherCostOrOtherBasisAmt |
| Book Value | $376,268 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $30,311,421 | OtherCostOrOtherBasisAmt |
| Depreciation | $14,218,974 | DepreciationAmt |
| Book Value | $16,092,447 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,303,430 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,236,432 | DepreciationAmt |
| Book Value | $2,066,998 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,243,374 | OtherCostOrOtherBasisAmt |
| Depreciation | $781,379 | DepreciationAmt |
| Book Value | $461,995 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $178,966 | OtherCostOrOtherBasisAmt |
| Book Value | $178,966 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $19,176,674 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INVESTMENT IN BOSTON COLLEGE ENDOWMENT | Desc |
| Book Value | $12,949,498 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $12,949,498 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| ASSET RETIREMENT OBLIGATION | $252,210 |
| DUE TO BOSTON COLLEGE | $17,564,852 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $17,817,062 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $7,242,373 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$493,945 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$493,945 | RevenueNotReportedAmt |
| Revenue Subtotal | $7,736,318 | RevenueSubtotalAmt |
| Other Revenues Not Included | $1,479,402 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $1,479,402 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $9,215,720 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $11,175,312 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $81,010 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $81,010 | ExpensesNotReportedAmt |
| Expenses Subtotal | $11,094,302 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $1,560,412 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,560,412 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $12,654,714 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | PERMANENTLY RESTRICTED NET ASSETS REPRESENT AMOUNTS RECEIVED FROM DONORS WITH STIPULATION THAT THE PRINCIPAL WILL BE HELD IN PERPETUITY AND ONLY THE INVESTMENT INCOME CAN BE SPENT. |
| PART X, LINE 2: | UNCERTAINTY IN INCOME TAXES THE COLLEGE ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE COLLEGE HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS AT MAY 31, 2022. THE COLLEGE'S INFORMATION RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | PINE MANOR'S PORTION OF STUDENT AID 1,560,412. DIRECT SPECIAL EVENT RENTAL EXPENSE -81,010. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | DIRECT SPECIAL EVENT RENTAL EXPENSE 81,010. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | PINE MANOR'S PORTION OF STUDENT AID 1,560,412. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | 0 | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | A STATEMENT OF PINE MANOR COLLEGE'S NONDISCRIMINATORY POLICY REGARDING STUDENTS IS CONTAINED IN THE COLLEGE'S CATALOGS, BROCHURES, ETC., WHICH ARE AVAILABLE UPON REQUEST. |
| SCHEDULE E, PART I, LINE 6 | PINE MANOR COLLEGE RECEIVES AND PARTICIPATES IN VARIOUS GOVERNMENTAL FINANCIAL AID ASSISTANCE PROGRAMS COMMON TO COLLEGES AND UNIVERSITIES SUCH AS NATIONAL DIRECT STUDY LOAN PROGRAM, TITLE II LIBRARY GRANT PROGRAM, BASIC EDUCATIONAL OPPORTUNITY GRANTS, SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS, AND WORK STUDY PROGRAMS. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | PINE MANOR'S PORTION OF INTERNAL AID | GrantTypeTxt |
| Recipient | 60 | RecipientCnt |
| Cash Grant | $1,560,412 | CashGrantAmt |
| Valuation Method Used | FMV | ValuationMethodUsedDesc |
| Non Cash Assistance | STUDENT AID | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE COLLEGE RECORDS AND TRACKS GRANTS AND ASSISTANCE. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | Yes (1) | 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 (13 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| MICHAEL LOCHHEAD | ||||||||||||||
| EXECUTIVE COMMITTEE | $0 | $471,807 | $0 | $25,000 | $0 | $107,269 | $0 | $23,200 | $0 | $160,171 | $0 | $787,447 | $0 | $0 |
| JOHN BURKE | ||||||||||||||
| CHAIR | $0 | $393,919 | $0 | $0 | $0 | $105,376 | $0 | $29,000 | $0 | $37,433 | $0 | $565,728 | $0 | $0 |
| AKUA SARR | ||||||||||||||
| ACADEMIC SUCCESS COMMITTEE CHAIR | $0 | $226,957 | $0 | $0 | $0 | $1,322 | $0 | $61,139 | $0 | $95,382 | $0 | $384,800 | $0 | $0 |
| DANIEL BOURQUE | ||||||||||||||
| TRUSTEE | $0 | $285,650 | $0 | $0 | $0 | $18,794 | $0 | $29,000 | $0 | $33,464 | $0 | $366,908 | $0 | $0 |
| JOY MOORE | ||||||||||||||
| EXECUTIVE COMMITTEE | $0 | $249,517 | $0 | $0 | $0 | $36,978 | $0 | $27,559 | $0 | $33,397 | $0 | $347,451 | $0 | $0 |
| MARA HERMANO | ||||||||||||||
| TRUSTEE | $0 | $255,263 | $0 | $0 | $0 | $41,808 | $0 | $20,698 | $0 | $18,446 | $0 | $336,215 | $0 | $0 |
| THOMAS M O'REILLY | ||||||||||||||
| PRESIDENT | $300,000 | $0 | $0 | $0 | $0 | $0 | $2,900 | $0 | $17,780 | $0 | $320,680 | $0 | $0 | $0 |
| KAREN MUNCASTER | ||||||||||||||
| EXECUTIVE COMMITTEE | $0 | $258,756 | $0 | $0 | $0 | $22,430 | $0 | $22,362 | $0 | $6,529 | $0 | $310,077 | $0 | $0 |
| LYNDSAY KING | ||||||||||||||
| TRUSTEE | $0 | $229,324 | $0 | $0 | $0 | $472 | $0 | $24,350 | $0 | $40,102 | $0 | $294,248 | $0 | $0 |
| PATRICIA BANDO | ||||||||||||||
| TRUSTEE | $0 | $227,842 | $0 | $0 | $0 | $22,571 | $0 | $25,110 | $0 | $14,281 | $0 | $289,804 | $0 | $0 |
| PETER MARTIN | ||||||||||||||
| SECRETARY | $0 | $210,041 | $0 | $0 | $0 | $1,067 | $0 | $17,451 | $0 | $12,622 | $0 | $241,181 | $0 | $0 |
| ANTHONY PENNA | ||||||||||||||
| TRUSTEE | $0 | $156,056 | $0 | $0 | $0 | $2,754 | $0 | $30,593 | $0 | $13,124 | $0 | $202,527 | $0 | $0 |
| JANINE DAILEY | ||||||||||||||
| VP ADVANCEMENT | $140,000 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $17,780 | $0 | $157,780 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 4A | FormAndLineReferenceDesc |
| Explanation | THE TOTAL COMPENSATION OF $111,218 FOR SHELLEY DROPKIN, FORMER DIRECTOR OF HUMAN RESOURCES, INCLUDES $47,538 OF SEVERANCE PAYMENTS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III, LINE 3 | EFFECTIVE JUNE 30, 2020, THE COLLEGE ENTERED INTO AN INTEGRATION AGREEMENT WITH BOSTON COLLEGE (BC). UNDER THE TERMS OF THE AGREEMENT, TWO-THIRDS OF THE COLLEGE'S BOARD OF TRUSTEES IS APPOINTED BY BC. STUDENTS OF THE COLLEGE WILL REMAIN AT THE SCHOOL IN A TEACH OUT AGREEMENT FOR AN INITIAL PERIOD UP TO TWO YEARS. COSTS OF THE TEACH OUT PERIOD WILL BE SUBSIDIZED BY BC. IN ADDITION, THE COLLEGE ENTERED INTO A LEASE AGREEMENT WITH BC EFFECTIVE JULY 1, 2020, FOR DORMITORY SPACE AT A PREDETERMINED RATE PER AVAILABLE DORMITORY BED DURING THE INITIAL PERIOD. THE COLLEGE EXPECTS THIS INTEGRATION TO BE COMPLETED BY DECEMBER 30, 2022, AT WHICH TIME THE COLLEGE WILL PERMANENTLY CLOSE AND CEASE ALL OPERATIONS. |
| FORM 990, PART VI, SECTION A, LINE 2 | CERTAIN TRUSTEES OF PINE MANOR COLLEGE ARE OFFICERS OR EMPLOYEES OF BOSTON COLLEGE. |
| FORM 990, PART VI, SECTION A, LINE 7A | EFFECTIVE JUNE 30, 2020 AS OF 11:59 PM, THE COLLEGE ENTERED INTO AN INTEGRATION AGREEMENT WITH BOSTON COLLEGE. UNDER THE TERMS OF THE AGREEMENT, TWO-THIRDS OF THE COLLEGE'S BOARD OF TRUSTEES WILL BE APPOINTED BY BOSTON COLLEGE. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE BOARD OF TRUSTEES HAS BEEN DISBANDED AS OF 12/30/2022. THE TAX RETURNS ARE BEING REVIEWED AND APPROVED BY BOSTON COLLEGE MANAGEMENT. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE COLLEGE HAS AN ESTABLISHED CONFLICT OF INTEREST POLICY REQUIRING DISCLOSURE OF INDIVIDUAL, FAMILY OR A RELATED ENTITY WHICH ARE ADVERSE TO THE COLLEGE; THE PARTY IS IN A POSITION TO INFLUENCE A DECISION BENEFITING THE PARTY; DIRECT OR INDIRECT INVESTMENT INTEREST WHICH MAY IMPAIR INDEPENDENCE OR FINANCIAL INTEREST WHICH COULD BENEFIT BY A DECISION OR OPERATIONS OF THE COLLEGE. THERE IS A POLICY WHICH IS DISTRIBUTED TO OFFICERS, TRUSTEES AND KEY EMPLOYEES WHICH REQUIRES IT BEING SIGNED AND RETURNED ANNUALLY. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION, WHEN REQUESTED. THE FINANCIAL STATEMENTS ARE AVAILABLE ON THE UNIFORM GUIDANCE WEB SITE AND TAX RETURNS ARE AVAILABLE ON GUIDESTAR. |
| FORM 990, PART XII, LINE 2C: | THERE HAS BEEN NO CHANGE IN THE PROCESS FROM PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Address Line1ForeignAddress/AddressLine1Txt | CityForeignAddress/CityNm | CountryForeignAddress/CountryCd | Legal Domicile Foreign CountryLegalDomicileForeignCountryCd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| TRUSTEES OF BOSTON COLLEGE | ||||||||||||||
| 140 COMMONWEALTH AVENUE | CHESTNUT HILL | MA | 02467 | 042103545 | HIGHER EDUCATION | MA | 501(C)(3) | LINE 2 | N/A | 0 | ||||
| BOSTON COLLEGE IRELAND LIMITED | ||||||||||||||
| EDUCATION | 501(C)(3) | N/A | 0 | 43 ST STEPHENS GREEN | DUBLIN | EI | EI | |||||||
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Predominant Income TypePredominantIncomeTypeTxt | Disproportionate AllocationsDisproportionateAllocationsInd | General Or Managing PartnerGeneralOrManagingPartnerInd |
|---|---|---|---|---|---|---|---|---|---|
| GREENHOUSE LONG ONLY ONSHORE FUND LP | |||||||||
| 650 S EXETER ST SUITE 1080 | BALTIMORE | MD | 21231 | INVESTMENTS | MD | BOSTON COLLEGE | EXCLUDED | 0 | 0 |
| HYPERPLANE OPPORTUNITIES I LP | |||||||||
| 137 NEWBURY STREET 8TH FLOOR | BOSTON | MA | 02116 | INVESTMENTS | MA | BOSTON COLLEGE | EXCLUDED | 0 | 0 |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (5 entries)
| Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Direct Controlling NADirectControllingNACd | Entity TypeEntityTypeTxt | Controlled OrganizationControlledOrganizationInd | Address Line1ForeignAddress/AddressLine1Txt | CountryForeignAddress/CountryCd | Legal Domicile Foreign CountryLegalDomicileForeignCountryCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|
| CHARITABLE REMAINDER TRUSTS (19) | ||||||||
| SUPPORT | MA | N/A | T | 0 | ||||
| CHARITABLE REMAINDER TRUSTS (1) | ||||||||
| SUPPORT | PA | N/A | T | 0 | ||||
| OTHER TRUSTS (4) | ||||||||
| SUPPORT | MA | N/A | T | 0 | ||||
| POOLED LIFE INCOME FUND (1) | ||||||||
| SUPPORT | MA | N/A | T | 0 | ||||
| CLOUGH OFFSHORE FUND LTD | ||||||||
| INVESTMENT | C | 0 | CRICKET SQ HUTCHINS DR BOX 2581 G | CJ | CJ | BOSTON COLLEGE | ||
| 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 | Yes (1) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| BOSTON COLLEGE | ||
| M | $625,522 | FMV |
| BOSTON COLLEGE | ||
| S | $6,595,548 | FMV |
| BOSTON COLLEGE | ||
| J | $4,860,660 | FMV |
Reasonable Cause Explanation ReasonableCauseExplanation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | STATEMENTS OF FACTS AND CIRCUMSTANCES LEADING TO NONCOMPLIANCETHE ORGANIZATION CHANGED THEIR FISCAL YEAR END TO MAY 31, 2021, IN ACCORDANCE WITH IRS PROCEDURES FOR CHANGE OF ACCOUNTING YEAR. THE ORGANIZATION ATTEMPTED TO ELECTRONICALLY FILE FORM 8868, FOR THE TAX YEAR ENDED MAY 31, 2022. DUE TO THE FACT THAT THE IRS HAD NOT YET CHANGED THEIR YEAR-END IN THEIR SOFTWARE, THE ORGANIZATION WAS UNABLE TO ELECTRONICALLY FILE FORM 8868. DUE TO THIS FACT, THE ORGANIZATION HAD TO PAPER FILE THEIR FORM 8868, EXTENDING THE TIME TO FILE THEIR YEAR-END MAY 31, 2022 TAX RETURN. FORM 8868 WAS TIMELY FILED BUT HAD TO BE PAPER FILED DUE TO THE IRS E-FILE SYSTEM NOT RECOGNIZING THE ORGANIZATION'S CHANGE OF YEAR END AND NOT ALLOWING SUBMISSION. DEMONSTRATING REASONABLE CAUSE THE ORGANIZATION TAKES ITS' FILING OBLIGATIONS SERIOUSLY, AND TO THE BEST OF THEIR KNOWLEDGE HAVE ALWAYS FILED ITS IRS FORM 990S TIMELY AND EXPECTS ALL FUTURE FILINGS TO BE TIMELY.IRS REGULATION 301.6724-1(A) STATES THAT THE PENALTY FOR A FAILURE RELATING TO A REPORTING REQUIREMENT IS WAIVED IF THE FAILURE IS DUE TO REASONABLE CAUSE. REASONABLE CAUSE MAY BE DEMONSTRATED IF THE FILER ESTABLISHES THAT THERE ARE SIGNIFICANT MITIGATING FACTORS WITH RESPECT TO THE FAILURE AND THAT THE FILER ACTED IN A RESPONSIBLE MANNER BY EXERCISING REASONABLE CARE, WHICH IS THAT STANDARD OF CARE THAT A REASONABLY PRUDENT PERSON WOULD USE, AND THAT THE FILER UNDERTOOK SIGNIFICANT STEPS TO AVOID OR MITIGATE THE FAILURE. AS PROVIDED UNDER TREASURY REGULATION SECTION 301.6724-1(A), SIGNIFICANT MITIGATING FACTORS INCLUDE ALL PRIOR FILINGS BEING FILED TIMELY AND NO PREVIOUSLY ASSESSED PENALTIES AGAINST THE ORGANIZATION FOR NON-COMPLIANCE ISSUES RELATED TO REQUIRED FORM 990 FILING REQUIREMENTS. REQUEST FOR PENALTY ABATEMENTNO PENALTY HAS BEEN ASSESSED FOR THE ABOVE TAX PERIOD. ADDITIONALLY, THE ORGANIZATION HAS NOT YET FILED THEIR IRS FORM 990 FOR THE PERIOD ENDING MAY 31, 2022, BUT THE FILING IS NOT LATE.THE ORGANIZATION CHANGED THEIR FISCAL YEAR END TO MAY 31, 2021, IN ACCORDANCE WITH IRS PROCEDURES FOR CHANGE OF ACCOUNTING YEAR. WHEN THE ORGANIZATION WENT TO E-FILE THEIR FORM 8868 TO EXTEND THE DUE DATE OF THEIR IRS FORM 990 FOR THE YEAR ENDING MAY 31, 2022, THE FILING WAS NOT ACCEPTED. SINCE THE IRS ELECTRONIC FILING SYSTEM HAD NOT YET UPDATED THEIR YEAR END DATE IN THEIR SYSTEM, THEIR ELECTRONIC FORM 8868 WAS NOT ACCEPTED AND NEEDED TO BE PAPER FILED. THEIR FORM 8868 EXTENDING THE DUE DATE OF THEIR IRS FORM 990 YEAR ENDING MAY 31, 2022 WAS TIMELY PAPER FILED. THE ABSENCE OF "WILLFUL NEGLECT" HAS BEEN DEEMED BY THE IRS TO BE ONE FACTOR THAT MAY INDICATE THE EXISTENCE OF REASONABLE CAUSE. THE ORGANIZATION HAS NOT SHOWN WILLFUL NEGLECT WITH RESPECT TO ITS FILING OBLIGATIONS AND BELIEVES THEY HAVE DEMONSTRATED THIS WITH THE STATEMENTS AND EVIDENCE IN THIS REQUEST FOR ABATEMENT.THE ORGANIZATION BELIEVES THAT IT FALLS WITHIN THE REASONABLE CAUSE ABATEMENT PROVISIONS OF THE CODE BY HAVING ESTABLISHED SIGNIFICANT MITIGATING FACTORS WITH RESPECT TO THE FAILURE, AND BY ESTABLISHING THAT IT ACTED RESPONSIBLY TO CORRECT THE FAILURE, ONCE DISCOVERED. THE ORGANIZATION HAS ALWAYS HAD EVERY INTENTION OF BEING IN COMPLIANCE WITH ALL OF ITS FILING REQUIREMENTS.THE ORGANIZATION RESPECTFULLY REQUESTS THAT SHOULD THE IRS ISSUE PENALTIES IN THE FUTURE THAT THEY ABATE ALL PENALTIES ASSESSED FOR THE LATE FILING OF FORM 990 FOR THE YEAR ENDED MAY 31, 2022, AND APPRECIATES YOUR CONSIDERATIONS OF OUR REQUEST.UNDER PENALTIES OF PERJURY, THE ORGANIZATION HEREBY DECLARES THAT THE STATEMENTS CONTAINED HEREIN, TO THE BEST OF OUR KNOWLEDGE AND BELIEF, ARE TRUE, CORRECT, AND COMPLETE. | ExplanationTxt |
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