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THE FUND FOR PARKS AND RECREATION IN BOSTON: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
THE FUND FOR PARKS AND RECREATION IN BOSTON (EIN 04-2784811)
Tax period
2021-07-01 to 2022-06-30
Filed
2023-05-15
IRS object ID
202311359349308476
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 ReturnHeader

FieldValueIRS element (for citing)
Return2023-05-15T13:00:03-05:00ReturnTs
Tax Period End2022-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN222027092PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WITHUM SMITH BROWN PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line125 BRAINTREE HILL OFC PK SUITE 102AddressLine1Txt
CityBRAINTREECityNm
State AbbreviationMAStateAbbreviationCd
ZIP02184ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN042784811EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FUND FOR PARKS AND RECREATION - BOSTONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlFUNDBusinessNameControlTxt
Phone6176354505PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11010 MASSACHUSETTS AVENUEAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02118ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMAUREEN GARCEAUPersonNm
Person Title1ST ASST COLLECTOR/TREASURERPersonTitleTxt
Phone6176354505PhoneNum
Signature2023-05-15SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstMAUREENPersonFirstNm
Person LastGARCEAUPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSTEVEN J COHENPreparerPersonNm
PTINP00747146PTIN
Phone6174711120PhoneNum
Preparation2023-05-15PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMAUREEN GARCEAUPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11010 MASSACHUSETTS AVENUEAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02118ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$12,563,863GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.BOSTON.GOV/PARKSWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1983FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionTO PROVIDE RESIDENTS AND VISITORS WITH CLEAN, GREEN, SAFE, AND ACCESSIBLE OPEN SPACE IN MORE THAN 2,300 ACRES OF PARK LAND THROUGHOUT THE CITY INCLUDING PARKS, PLAYGROUNDS, ATHLETIC FACILITIES, CITY SQUARES, URBAN WILDS, STREET TREES, THREE ACTIVE CEMETERIES, SIXTEEN HISTORIC BURYING GROUNDS, AND TWO GOLF COURSES. OUR DEPARTMENT IS RESPONSIBLE FOR 217 CITY PARKS, PLAYGROUNDS AND ATHLETIC FIELDS, TWO GOLF COURSES, 65 SQUARES, 17 FOUNTAINS, 75 GAME COURTS, 16 HISTORIC AND THREE ACTIVE CEMETERIES, URBAN WILDS, FOUR HIGH SCHOOL ATHLETIC FIELDS, AND APPROXIMATELY 125,000 TREES,ALL COVERING 2,346 ACRES, 1,000 OF WHICH COMPRISE THE HISTORIC EMERALD NECKLACE. WE ARE ALSO RESPONSIBLE FOR MORE THAN 35,000 STREET TREES.ActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee115TotalEmployeeCnt
Total Volunteers50TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$2,248,158PYContributionsGrantsAmt
CY Contributions Grants$7,189,761CYContributionsGrantsAmt
PY Program Service Revenue$4,533,887PYProgramServiceRevenueAmt
CY Program Service Revenue$3,554,325CYProgramServiceRevenueAmt
PY Investment Income$24,869PYInvestmentIncomeAmt
CY Investment Income$1,502,163CYInvestmentIncomeAmt
PY Other Revenue-$95,025PYOtherRevenueAmt
CY Other Revenue$52,614CYOtherRevenueAmt
PY Total Revenue$6,711,889PYTotalRevenueAmt
CY Total Revenue$12,298,863CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,995,793PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,002,319CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,929,963PYOtherExpensesAmt
CY Other Expenses$2,809,178CYOtherExpensesAmt
PY Total Expenses$4,925,756PYTotalExpensesAmt
CY Total Expenses$4,811,497CYTotalExpensesAmt
PY Revenues Less Expenses$1,786,133PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$7,487,366CYRevenuesLessExpensesAmt
Total Assets BOY$15,922,090TotalAssetsBOYAmt
Total Assets EOY$23,398,937TotalAssetsEOYAmt
Total Liabilities BOY$611,201TotalLiabilitiesBOYAmt
Total Liabilities EOY$600,682TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$15,310,889NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$22,798,255NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO PROVIDE RESIDENTS AND VISITORS WITH CLEAN, GREEN, SAFE, AND ACCESSIBLE OPEN SPACE IN MORE THAN 2,300 ACRES OF PARK LAND THROUGHOUT THE CITY INCLUDING PARKS, PLAYGROUNDS, ATHLETIC FACILITIES, CITY SQUARES, URBAN WILDS, STREET TREES, THREE ACTIVE CEMETERIES, 16 HISTORIC BURYING GROUNDS, AND TWO GOLF COURSES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,894,735ExpenseAmt
Revenue$50,000RevenueAmt
DescFUNDS, GRANTS OR CONTRIBUTIONS ARE USED TO PROVIDE BOSTON RESIDENTS WITH RECREATIONAL PROGRAMS AS DESCRIBED ABOVE.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$554,448ExpenseAmt
Revenue$1,725,472RevenueAmt
DescFUNDS, GRANTS OR CONTRIBUTIONS ARE USED TO PROVIDE BOSTON RESIDENTS WITH RECREATIONAL PROGRAMS AT THE FRANKLIN PARK GOLF COURSE.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$353,519ExpenseAmt
Revenue$1,778,853RevenueAmt
DescFUNDS, GRANTS OR CONTRIBUTIONS ARE USED TO PROVIDE BOSTON RESIDENTS WITH RECREATIONAL PROGRAMS AT THE GEORGE WRIGHT GOLF COURSE.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$2,802,702TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee115EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members3GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CITY OF BOSTON- PARKS DEPTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6176354505PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11010 MASSACHUSETTS AVEAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02118ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerInd
RYAN WOODS
COMMISSIONER1.00Yes (X)$0$150,000$9,196
MAUREEN GARCEAU
FIRST ASST. COLLECTOR/TREASURER1.00Yes (X)$0$120,195$28,84235.00
INEZ FOSTER
DIRECTOR OF RESOURCE DEVELOPMENT1.00Yes (X)$0$84,020$26,38835.00Yes (X)
JOHN ROMANO
DEPUTY DIRECTOR1.00Yes (X)$0$44,921$8,98235.00Yes (X)
KEVIN TRAN
CULTURAL LIASON1.00Yes (X)$0$39,378$8,98235.00
DION IRISH
CHIEF OF OPERATIONS1.00$0$134,954$28,84235.00Yes (X)
BRIANNA MILLOR
CHIEF OF COMMUNITY ENGAGEMENT1.00$0$56,799$10,79935.00Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$630,267TotReportableCompRltdOrgAmt
Total Other Compensation$122,031TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
US ARMY CORPS OF ENGINEERS NEW ENGLAND
696 VIRGINIA RDCONCORDMA01742PHRAGMITES REMOVAL$3,255,000
FLEMING BROS INC
106 COLUMBIA STQUINCYMA02169CONSTRUCTION$2,277,150
DAVID W WHITE & SON
635 RIVER RDBOWNH03304CONSTRUCTION$747,637
RAD CORPORATION
171 VFW DRIVEROCKLANDMA02370CONTRUCTION$508,849
STOSS
54 OLD COLONY AVE 3RD FLOORBOSTONMA02127ARICTECTURE AND DESIGN$426,254
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K5CntrctRcvdGreaterThan100KCnt
All Other Contributions$7,189,761AllOtherContributionsAmt
Total Contributions$7,189,761TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PUBLIC GOLF COURSES713910$3,504,325$3,504,325
RENTAL INCOME532000$50,000$50,000
FieldValueIRS element (for citing)
Total Program Service Revenue$3,554,325TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,502,163TotalRevenueColumnAmt
Exclusion$1,502,163ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$317,614FundraisingGrossIncomeAmt
Fundraising Direct Expenses$265,000FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$52,614TotalRevenueColumnAmt
Exclusion$52,614ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$12,298,863TotalRevenueColumnAmt
Related Or Exempt Func Income$3,554,325RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$1,554,777ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,799,681TotalAmt
Management And General$1,799,681ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$202,638TotalAmt
Management And General$202,638ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$5,058TotalAmt
Management And General$5,058ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$1,414TotalAmt
Management And General$1,414ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$94,390TotalAmt
Program Services$94,390ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$426,894TotalAmt
Program Services$426,894ProgramServicesAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
PROJECT EXPENSES$2,272,254$2,272,250$4
SALES TAX EXPENSE$9,168$9,168

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$4,811,497TotalAmt
Program Services$2,802,702ProgramServicesAmt
Management And General$2,008,795ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$15,351,842BOYAmt
EOY$22,588,937EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$264,622BOYAmt
EOY$541,275EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$305,626BOYAmt
EOY$268,725EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$15,922,090BOYAmt
EOY$23,398,937EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$392,547BOYAmt
EOY$443,601EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$218,654BOYAmt
EOY$157,081EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$611,201BOYAmt
EOY$600,682EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$78,672BOYAmt
EOY$78,672EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$15,232,217BOYAmt
EOY$22,719,583EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$15,310,889BOYAmt
EOY$22,798,255EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$15,922,090BOYAmt
EOY$23,398,937EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$7,487,366ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$8,899,518CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$5,762,093CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,781,077CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,248,158CurrentTaxYearMinus1YearAmt
Current Tax Year$7,189,761CurrentTaxYearAmt
Total$28,880,607TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$8,899,518CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$5,762,093CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,781,077CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,248,158CurrentTaxYearMinus1YearAmt
Current Tax Year$7,189,761CurrentTaxYearAmt
Total$28,880,607TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$28,880,607PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$176,396CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$258,631CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$219,865CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$24,869CurrentTaxYearMinus1YearAmt
Current Tax Year$1,502,163CurrentTaxYearAmt
Total$2,181,924TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$3,303,230CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,406,636CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,057,133CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,533,887CurrentTaxYearMinus1YearAmt
Current Tax Year$3,554,325CurrentTaxYearAmt
Total$17,855,211TotalAmt
FieldValueIRS element (for citing)
Total Support$48,917,742TotalSupportAmt
Public Support CY1700.59040PublicSupportCY170Pct
Public Support PY1700.59250PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDUE TO CITY OF BOSTONDesc
Amt$157,081Amt
FieldValueIRS element (for citing)
Total Liability$157,081TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$12,562,449TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$12,562,449RevenueSubtotalAmt
Investment Expenses Not Incld$1,414InvestmentExpensesNotIncldAmt
Other Revenues Not Included-$265,000OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt-$263,586RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$12,298,863TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$5,075,083TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$265,000OtherExpensesIncludedAmt
Expenses Not Reported$265,000ExpensesNotReportedAmt
Expenses Subtotal$4,810,083ExpensesSubtotalAmt
Investment Expenses Not Incld2$1,414InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$1,414ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$4,811,497TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:THE FUND HAS BEEN NOTIFIED BY THE INTERNAL REVENUE SERVICE THAT IT MEETS THE QUALIFICATIONS TO BE CLASSIFIED AS A TAX EXEMPT ENTITY UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THEREFORE, NO PROVISION HAS BEEN MADE FOR FEDERAL OR STATE INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. THERE ARE NO UNRECOGNIZED TAX BENEFITS AND TAX RETURNS REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS FOR THE STANDARD THREE YEAR STATUTE OF LIMITATIONS. SINCE THE CONTINUANCE OF THIS TAX EXEMPT STATUS IS BASED UPON CONTINUING QUALIFICATION, THE FUND HAS IDENTIFIED THIS AS A TAX POSITION. HOWEVER, IT HAS DETERMINED THAT THIS TAX POSITION MEETS "MORE LIKELY THAN NOT" SUSTAINABILITY AND DOES NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION.
PART XI, LINE 4B - OTHER ADJUSTMENTS:FUNDRAISING EXPENSE SHOWN NET OF REVENUE
PART XII, LINE 2D - OTHER ADJUSTMENTS:FUNDRAISING EXPENSE SHOWN NET OF REVENUE

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1BOSTON COMMON ILLUMINATION OF TREESEvent1Nm
Gross Receipts Event1$140,603GrossReceiptsEvent1Amt
Gross Revenue Event1$140,603GrossRevenueEvent1Amt
Other Direct Expenses Event1$175,000OtherDirectExpensesEvent1Amt
Event2BOSTON COMMON TREE LIGHTINGEvent2Nm
Gross Receipts Event2$177,011GrossReceiptsEvent2Amt
Gross Revenue Event2$177,011GrossRevenueEvent2Amt
Other Direct Expenses Event2$90,000OtherDirectExpensesEvent2Amt
Gross Receipts Total$317,614GrossReceiptsTotalAmt
Gross Revenue Total Events$317,614GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$265,000OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$265,000DirectExpenseSummaryEventsAmt
Net Income Summary$52,614NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
DION IRISH
CHIEF OF OPERATIONS$0$134,954$0$0$0$0$0$0$0$28,842$0$163,796$0$0
RYAN WOODS
COMMISSIONER$0$150,000$0$0$0$0$0$0$0$9,196$0$159,196$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 8BTHERE IS NO OTHER COMMITTEE WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. THE BOARD OF DIRECTORS IS THE ONLY GOVERNING BODY WITH THE AUTHORITY TO DO SO.
FORM 990, PART VI, SECTION B, LINE 11BA COPY OF THE 990 RETURN IS REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO THE FILING OF THE RETURN.
FORM 990, PART VI, SECTION B, LINE 12CTHE CITY OF BOSTON REGULARLY UPDATES AND DISTRIBUTES ITS CONFLICT OF INTEREST POLICY, AND EMPLOYEES ARE REQUIRED TO SIGN AS VERIFICATION OF RECEIPT. THE POLICY IS AVAILABLE TO ALL EMPLOYEES VIA THE CITY OF BOSTON WEBSITE.
FORM 990, PART VI, SECTION C, LINE 19ALL DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC BY REQUEST.
FORM 990, PART XII, LINE 2C:THE ORGANIZATION HAS A COMMITTEE WHOSE PURPOSE IS THE OVERSIGHT AND REVIEW OF THE FINANCIAL STATEMENTS AUDITED BY AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM PRIOR YEARS.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1CITY OF BOSTONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11 CITY HALL SQUAREAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02201ZIPCd
FieldValueIRS element (for citing)
EIN046001380EIN
Primary ActivitiesGOVERNMENTALPrimaryActivitiesTxt
Legal Domicile StateMALegalDomicileStateCd
Exempt Code Section115ExemptCodeSectionTxt
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgYes (1)LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
CITY OF BOSTON
P$4FAIR MARKET VALUE
CITY OF BOSTON
D$157,081FAIR MARKET VALUE

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