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ROXBURY COMMUNITY COLLEGE FOUNDATION INC: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
ROXBURY COMMUNITY COLLEGE FOUNDATION INC (EIN 22-2536037)
Tax period
2018-07-01 to 2019-06-30
Filed
2020-02-12
IRS object ID
202040439349301614
Schema version
2018v3.1
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)
Return2020-02-12T14:05:07-06:00ReturnTs
Tax Period End2019-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN043000523PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1O'CONNOR & DREW PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line125 BRAINTREE HILL OFFICE PARKAddressLine1Txt
CityBRAINTREECityNm
State AbbreviationMAStateAbbreviationCd
ZIP02184ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN222536037EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ROXBURY COMMUNITY COLLEGE FOUNDATIONBusinessNameLine1Txt
Business Name Line2INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlROXBBusinessNameControlTxt
Phone6174260060PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11234 COLUMBUS AVENUE NO 210AddressLine1Txt
CityROXBURYCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02120ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonHON LESLIE HARRISPersonNm
Person TitleCOURT APPOINTED RECEIVERPersonTitleTxt
Phone6176356769PhoneNum
Signature2020-02-03SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSTEVEN J COHENPreparerPersonNm
PTINP00747146PTIN
Phone6174711120PhoneNum
Preparation2020-02-03PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address108.7.66.186IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-02-03IPDt
IP Tm08:42:11IPTm
IP TimezoneESIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdE6D417204F6E07E0031A1F31986B7CE8694A5D10AtSubmissionCreationDeviceId
At Submission Filing Device Id587F400C2332EFBE4E09B54D930ACF39D1B3CE24AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2020-09-23 17:36:50ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerHON LESLIE HARRISPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11234 COLUMBUS AVENUE NO 210AddressLine1Txt
CityROXBURYCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02120ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,429,705GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1983FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionTO RAISE FUNDS FROM PRIVATE SOURCES TO SUPPORT THE EDUCATION OPPORTUNITIES FOR THE STUDENTS OF ROXBURY COMMUNITY COLLEGE AND SUPPORT PROGRAMS, PROJECTS AND ACTIVITIES THAT BENEFIT BOTH THE COLLEGE AND ITS STUDENTS.ActivityOrMissionDesc
Voting Members Governing Body1VotingMembersGoverningBodyCnt
Voting Members Independent1VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$65,214PYContributionsGrantsAmt
CY Contributions Grants$142,605CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$351,791PYInvestmentIncomeAmt
CY Investment Income$330,887CYInvestmentIncomeAmt
PY Other Revenue-$16,769PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$400,236PYTotalRevenueAmt
CY Total Revenue$473,492CYTotalRevenueAmt
PY Grants And Similar Paid$507,338PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$29,960CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$96,181PYOtherExpensesAmt
CY Other Expenses$59,072CYOtherExpensesAmt
PY Total Expenses$603,519PYTotalExpensesAmt
CY Total Expenses$89,032CYTotalExpensesAmt
PY Revenues Less Expenses-$203,283PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$384,460CYRevenuesLessExpensesAmt
Total Assets BOY$2,639,181TotalAssetsBOYAmt
Total Assets EOY$2,372,300TotalAssetsEOYAmt
Total Liabilities BOY$178,742TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,460,439NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,372,300NetAssetsOrFundBalancesEOYAmt
MissionTHE FOUNDATION'S MISSION IS TO RAISE FUNDS FROM PRIVATE SOURCES TO SUPPORT THE EDUCATION OPPORTUNITIES FOR THE STUDENTS OF ROXBURY COMMUNITY COLLEGE AND SUPPORT PROGRAMS, PROJECTS AND ACTIVITIES THAT BENEFIT BOTH THE COLLEGE AND ITS STUDENTS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$29,960ExpenseAmt
Grant$29,960GrantAmt
DescCOLLEGE GRANTS: (1) GRANTS TO PURCHASE EQUIPMENT AND SUPPLIES FOR ROXBURY COMMUNITY COLLEGE'S LIFE SCIENCES & NURSING DEPARTMENTS. (2) SUPPORT OF THE ("RCC") SUPPLEMENTAL INSTRUCTION ("SI") PROGRAM WHICH TARGETS DEVELOPMENTAL MATH STUDENTS AND PROVIDES REGULARLY SCHEDULED OUT-OF-CLASS, AND PEER-FACILITATED GROUP STUDY SESSIONS THAT ARE DEVOTED TO REINFORCING THE INFORMATION AND SKILLS LEARNED IN THE CLASSES. (3) SUPPORT FOR RCC'S MENTORING FOR SUCCESS PROGRAM; AN EFFORT TO INCREASE SUPPORT FOR ROXBURY STUDENTS TO ENABLE THEM TO IMPROVE ACADEMIC PERFORMANCE, INCREASE RETENTION, GRADUATION AND MATRICULATION TO 4-YEAR INSTITUTIONS.Desc
Total Program Service Expenses$29,960TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent EndowmentsYes (1)TempOrPermanentEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
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 OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org MemYes (1)BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
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 OrgYes (1)TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
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 Members1GoverningBodyVotingMembersCnt
Independent Voting Member1IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
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 PolicyYes (1)WhistleblowerPolicyInd
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 Line1NON PROFIT CAPITAL MANAGEMENTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7819336726PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line141 MAIN STREETAddressLine1Txt
CitySTERLINGCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01564ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp

FieldValueIRS element (for citing)
PersonLESLIE HARRISPersonNm
TitleCOURT APPOINTED RECEIVERTitleTxt
Average Hours Per Week1.00AverageHoursPerWeekRt
Individual Trustee Or DirectorYes (X)IndividualTrusteeOrDirectorInd
OfficerYes (X)OfficerInd
Reportable Comp From Org$25,000ReportableCompFromOrgAmt
Reportable Comp From Rltd Org$0ReportableCompFromRltdOrgAmt
Other Compensation$0OtherCompensationAmt
FieldValueIRS element (for citing)
Total Reportable Comp From Org$25,000TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Fundraising$21,630FundraisingAmt
All Other Contributions$120,975AllOtherContributionsAmt
Total Contributions$142,605TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$95,302TotalRevenueColumnAmt
Exclusion$95,302ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$1,191,798SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$956,213SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$235,585SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$235,585TotalRevenueColumnAmt
Exclusion$235,585ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$0FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$21,630ContriRptFundraisingEventAmt
Fundraising Direct Expenses$0FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$473,492TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$330,887ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$29,960TotalAmt
Program Services$29,960ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$25,000TotalAmt
Management And General$25,000ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$14,950TotalAmt
Management And General$14,950ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$14,647TotalAmt
Management And General$14,647ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$2,800TotalAmt
Management And General$2,800ManagementAndGeneralAmt

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$1,675TotalAmt
Management And General$1,675ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$89,032TotalAmt
Program Services$29,960ProgramServicesAmt
Management And General$59,072ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$112,414BOYAmt
EOY$158,656EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$44,782BOYAmt
EOY$51,872EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$2,720EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$1,400BOYAmt
EOY$1,400EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$2,480,585BOYAmt
EOY$2,157,652EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,639,181BOYAmt
EOY$2,372,300EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
BOY$178,742BOYAmt
EOY$0EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$178,742BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$95,134BOYAmt
EOY$61,436EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,480,319BOYAmt
EOY$1,425,878EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$884,986BOYAmt
EOY$884,986EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,460,439BOYAmt
EOY$2,372,300EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,639,181BOYAmt
EOY$2,372,300EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$384,460ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$221,689NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments-$250,910PriorPeriodAdjustmentsAmt
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)
College OrganizationYes (X)CollegeOrganizationInd

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$54,622CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$82,454CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$21,430CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$65,214CurrentTaxYearMinus1YearAmt
Current Tax Year$67,925CurrentTaxYearAmt
Total$291,645TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$37,716CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$44,765CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$42,524CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$66,715CurrentTaxYearMinus1YearAmt
Current Tax Year$86,171CurrentTaxYearAmt
Total$277,891TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$92,338CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$127,219CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$63,954CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$131,929CurrentTaxYearMinus1YearAmt
Current Tax Year$154,096CurrentTaxYearAmt
Total$569,536TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$569,536PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$127,000CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$54,926CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$82,451CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$79,699CurrentTaxYearMinus1YearAmt
Current Tax Year$95,302CurrentTaxYearAmt
Total$439,378TotalAmt
FieldValueIRS element (for citing)
Total Support$1,008,914TotalSupportAmt
Public Support CY1700.56450PublicSupportCY170Pct
Public Support PY1700.58770PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,650,739BeginningYearBalanceAmt
Investment Earnings Or Losses$50,254InvestmentEarningsOrLossesAmt
End Year Balance$1,700,993EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,659,302BeginningYearBalanceAmt
Investment Earnings Or Losses$154,922InvestmentEarningsOrLossesAmt
Other Expenditures-$163,485OtherExpendituresAmt
End Year Balance$1,650,739EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,493,597BeginningYearBalanceAmt
Investment Earnings Or Losses$292,705InvestmentEarningsOrLossesAmt
Other Expenditures-$127,000OtherExpendituresAmt
End Year Balance$1,659,302EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,556,366BeginningYearBalanceAmt
Contributions$8,685ContributionsAmt
Investment Earnings Or Losses-$2,888InvestmentEarningsOrLossesAmt
Other Expenditures-$1,068,566OtherExpendituresAmt
End Year Balance$1,493,597EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,513,617BeginningYearBalanceAmt
Investment Earnings Or Losses$42,749InvestmentEarningsOrLossesAmt
End Year Balance$2,556,366EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.00000BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.62930PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.37080TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$323,327TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$221,689NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts$86,171DonatedServicesAndUseFcltsAmt
Revenue Not Reported-$135,518RevenueNotReportedAmt
Revenue Subtotal$458,845RevenueSubtotalAmt
Investment Expenses Not Incld$14,647InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$14,647RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$473,492TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$160,556TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$86,171DonatedServicesUseFcltsAmt
Expenses Not Reported$86,171ExpensesNotReportedAmt
Expenses Subtotal$74,385ExpensesSubtotalAmt
Investment Expenses Not Incld2$14,647InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$14,647ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$89,032TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART V, LINE 4:ENDOWMENT FUNDS ARE RESTRICTED BY THE DONOR AGAINST ANY EXPENDITURE OF PRINCIPAL. THESE FUNDS ARE RESTRICTED FOR VARIOUS SCHOLARSHIP AND LOAN PROGRAMS AS WELL AS VARIOUS ACADEMIC PURPOSES SOLELY FOR ROXBURY COMMUNITY COLLEGE. THE FOUNDATION FOLLOWS THE UNIFORM PRUDENT MANAGEMENT OF INSTITUTIONAL FUNDS ACT (UPMIFA) GUIDELINES ON THE MANAGEMENT AND INVESTMENT OF ENDOWMENT FUNDS. THE FOUNDATION'S BOARD OF DIRECTORS ESTABLISHED A SPENDING POLICY WHICH ALLOWS FOR UP TO FIVE PERCENT OF THE THREE YEAR QUARTERLY MOVING AVERAGE MARKET VALUE OF THE INVESTMENT PORTFOLIO TO BE USED TO FUND OPERATIONS AND PROGRAMS FOR ANY GIVEN YEAR.
PART X, LINE 2:ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES REQUIRE AN ENTITY TO ASSESS THE PROBABILITY THAT A TAX POSITION HAS A "MORE LIKELY THAN NOT" (MLTN) SUSTAINABILITY AFTER REVIEW BY TAX AUTHORITIES. IF A TAX POSITION IS DEEMED NOT TO MEET THIS THRESHOLD, ANY UNRECOGNIZED TAX BENEFITS AND COSTS ARE ESTIMATED AND RECOGNIZED. AS A NOT-FOR-PROFIT ENTITY EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, THE FOUNDATION MAY, HOWEVER, BE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1MARATHONEvent1Nm
Gross Receipts Event1$21,630GrossReceiptsEvent1Amt
Charitable Contri Event1$21,630CharitableContriEvent1Amt
Gross Receipts Total$21,630GrossReceiptsTotalAmt
Charitable Contributions Tot$21,630CharitableContributionsTotAmt

Schedule I IRS990ScheduleI

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

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1ROXBURY COMMUNITY COLLEGEBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11234 COLUMBUS AVENUEAddressLine1Txt
CityROXBURYCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02120ZIPCd
FieldValueIRS element (for citing)
Recipient EIN042726857RecipientEIN
IRC Section115IRCSectionDesc
Cash Grant$29,960CashGrantAmt
Purpose Of GrantSUPPORT OF THE COLLEGE AND ITS STUDENTS THROUGH VARIOUS GRANTS.PurposeOfGrantTxt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationROXBURY COMMUNITY COLLEGE FOUNDATION MONITORS ITS USE OF GRANT FUNDS BY AWARDING THESE FUNDS TO SPECIFIC PROGRAMS OR TO SPECIFIC INDIVIDUALS TO BE USED AT THE COLLEGE AND IN ACCORDANCE WITH THE PURPOSE OF THE INDIVIDUAL GRANTS. PERIODIC FOLLOW-UP IS COMPLETED TO ENSURE THAT FUNDS ARE APPROPRIATELY USED FOR THEIR SPECIFIC PURPOSE,PROGRAM, AND SCHOLARSHIP.ExplanationTxt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

FieldValueIRS element (for citing)
PersonWILLIAM SAPERSPersonNm
FieldValueIRS element (for citing)
Relationship DescriptionFORMER BOARD MEMBERRelationshipDescriptionTxt
TransactionDURING FISCAL YEAR 2008, THE FOUNDATION PURCHASED A $500,000 SINGLE PREMIUM IMMEDIATE ANNUITY WITH WILLIAM SAPERS, A FORMER BOARD MEMBER, AS THE ANNUITANT. THE FOUNDATION ALSO PURCHASED A $500,000 FLEXIBLE PREMIUM UNIVERSAL LIFE INSURANCE POLICY ON THE ANNUITANT'S LIFE. THE ANNUITANT AND HIS DAUGHTER EACH HAVE A 33% INTEREST IN THE INSURANCE COMPANY. IN FISCAL YEAR 2019, ANNUITY INTEREST INCOME OF $40,095 WAS RECEIVED DIRECTLY BY THE FOUNDATION, NET OF LIFE INSURANCE PREMIUM EXPENSE OF $24,821.TransactionDesc
Sharing Of Revenues0SharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3THE FOUNDATION UTILIZED AN EXTERNAL CONSULTANT, NON PROFIT CAPITAL MANAGEMENT, LLC. TO DO BOOKKEEPING, PROGRAM ADMINISTRATION AND FINANCIAL CONSULTING.
FORM 990, PART VI, SECTION A, LINE 8BTHE FOUNDATION DOES NOT HAVE ANY SUBCOMMITTIES, ONLY THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11BA COPY OF THE 990 IS GIVEN TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL. ONCE APPROVED, THE FORM 990 IS FILED WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12CTHE FOUNDATION REGULARLY UPDATES AND DISTRIBUTES COPIES OF THE FINANCIAL CONTROL MANUAL AND EACH DIRECTOR IS ASKED IF THEY HAVE READ AND UNDERSTOOD IT.
FORM 990, PART VI, SECTION C, LINE 19THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FINANCIAL STATEMENTS ARE FORWARDED TO THE COLLEGE AND MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XII, LINE 2CTHE RECEIVER IS RESPONSIBLE FOR THE SELECTION AND RETENTION OF AUDITORS AS WELL AS OVERSIGHT OF THE AUDIT OF THE FOUNDATION.
FORM 990, PART XII, LINE 2CTHE ENTIRE BOARD OF DIRECTORS RESIGNED ON FEBRUARY 27, 2018. AS AN ORPHAN CHARITABLE ORGANIZATION, THE SUFFOLK COUNTY SUPERIOR COURT APPROVED AN APPOINTMENT OF A RECEIVER BY THE MASSACHUSETTS ATTORNEY GENERAL'S OFFICE TO MANAGE THE FOUNDATION'S OPERATIONS ON MAY 10, 2018, AND REMAINED IN THIS POSITION THROUGH THE END OF THE CURRENT FISCAL YEAR. A NEW BOARD WAS ELECTED IN SEPTEMBER 2019.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1ROXBURY COMMUNITY COLLEGEBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11234 COLUMBUS AVENUEAddressLine1Txt
CityROXBURYCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02120ZIPCd
FieldValueIRS element (for citing)
EIN042726857EIN
Primary ActivitiesTO SUPPORT THE EDUCATION OPPORTUNITIES FOR THE STUDENTS OF THE COLLEGEPrimaryActivitiesTxt
Legal Domicile StateMALegalDomicileStateCd
Exempt Code Section115ExemptCodeSectionTxt
Public Charity StatusN/APublicCharityStatusTxt
Direct Controlling NAN/ADirectControllingNACd
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
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 FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (3 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
ROXBURY COMMUNITY COLLEGE
B$29,960GRANT SCHEDULE
ROXBURY COMMUNITY COLLEGE
N$80,171MANAGEMENT ESTIMATE
ROXBURY COMMUNITY COLLEGE
O$6,000MANAGEMENT ESTIMATE

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