BENEVOLENT FRATERNITY OF UNITARIAN CHURCH: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
BENEVOLENT FRATERNITY OF UNITARIAN CHURCH (EIN 04-2105897)
Tax period
2018-05-01 to 2019-04-30
Filed
2019-11-13
IRS object ID
201913179349308241
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)
Return2019-11-13T17:27:57-06:00ReturnTs
Tax Period End2019-04-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN043077056PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MOODY FAMIGLIETTI & ANDRONICO LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11 HIGHWOOD DRIVEAddressLine1Txt
CityTEWKSBURYCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01876ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-05-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN042105897EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BENEVOLENT FRATERNITY OFBusinessNameLine1Txt
Business Name Line2UNITARIAN CHURCHESBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlBENEBusinessNameControlTxt
Phone6173186010PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line110 PUTNAM STREETAddressLine1Txt
CityROXBURYCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02119ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonREV MARY MARGARET EARLPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone6173186010PhoneNum
Signature2019-11-04SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMATTHEW KALIL CPA MBAPreparerPersonNm
PTINP01517069PTIN
Phone9785575300PhoneNum
Preparation2019-11-04PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address64.27.39.203IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-11-04IPDt
IP Tm15:16:47IPTm
IP TimezoneESIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdDA39A3EE5E6B4B0D3255BFEF95601890AFD80709AtSubmissionCreationDeviceId
At Submission Filing Device Id4141E4A5C25AD619B9DECADFBF31C872A80AFA19AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2020-03-31 21:24:44ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1UNITARIAN UNIVERSALIST URBAN MINISTRYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerREV MARY MARGARET EARLPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line110 PUTNAM STREETAddressLine1Txt
CityROXBURYCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02119ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,628,943GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.UUUM.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1839FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionTHE BENEVOLENT FRATERNITY PROVIDES PROGRAMS FOR VICTIMS OF DOMESTIC VIOLENCE, PROVIDES A COLLEGE READINESS PROGRAM FOR BOSTON AREA YOUTH, AND SERVES THE ROXBURY COMMUNITY THROUGH THE ARTS AND HUMANITIES.ActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee40TotalEmployeeCnt
Total Volunteers245TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$926,261PYContributionsGrantsAmt
CY Contributions Grants$950,005CYContributionsGrantsAmt
PY Program Service Revenue$11,743PYProgramServiceRevenueAmt
CY Program Service Revenue$12,679CYProgramServiceRevenueAmt
PY Investment Income$11,028,341PYInvestmentIncomeAmt
CY Investment Income$666,259CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$11,966,345PYTotalRevenueAmt
CY Total Revenue$1,628,943CYTotalRevenueAmt
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$1,087,614PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,255,669CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$145,525CYTotalFundraisingExpenseAmt
PY Other Expenses$553,478PYOtherExpensesAmt
CY Other Expenses$406,427CYOtherExpensesAmt
PY Total Expenses$1,641,092PYTotalExpensesAmt
CY Total Expenses$1,662,096CYTotalExpensesAmt
PY Revenues Less Expenses$10,325,253PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$33,153CYRevenuesLessExpensesAmt
Total Assets BOY$18,214,492TotalAssetsBOYAmt
Total Assets EOY$18,369,613TotalAssetsEOYAmt
Total Liabilities BOY$140,991TotalLiabilitiesBOYAmt
Total Liabilities EOY$99,384TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$18,073,501NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$18,270,229NetAssetsOrFundBalancesEOYAmt
MissionTHE BENEVOLENT FRATERNITY PROVIDES PROGRAMS FOR VICTIMS OF DOMESTIC VIOLENCE, PROVIDES A COLLEGE READINESS PROGRAM FOR BOSTON AREA YOUTH, AND SERVES THE ROXBURY COMMUNITY THROUGH THE ARTS AND HUMANITIES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,232,442ExpenseAmt
Revenue$12,679RevenueAmt
DescRENEWAL HOUSE SERVES VICTIMS OF DOMESTIC VIOLENCE AND THEIR CHILDREN IN A RESIDENTIAL SETTING AND PROVIDES COMMUNITY ADVOCACY FOR THE LGBTQ COMMUNITY.ROXBURY YOUTH PROGRAM PROVIDES AFTER SCHOOL COLLEGE PREP, A YEAR ROUND TOUR GUIDE PROGRAM, AND RECREATION PROGRAMS TO LOCAL AREA YOUTH.BELIEVE IN SUCCESS IS A JOB AND EDUCATION READINESS TRAINING PROGRAM FOR SURVIVORS OF DOMESTIC VIOLENCE.Desc
Total Program Service Expenses$1,232,442TotalProgramServiceExpensesAmt
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 EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
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 With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document6IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee40EmployeeCnt
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
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
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 Members12GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
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 CommitteesYes (1)MinutesOfCommitteesInd
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 CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
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 Line1THE ORGANIZATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6173186010PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line110 PUTNAM STREETAddressLine1Txt
CityROXBURYCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02119ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
REV GEORGE G WHITEHOUSE
DIRECTOR1.001.00Yes (X)$0$0$0
REV MARTA FLANAGAN
DIRECTOR1.001.00Yes (X)$0$0$0
REV JOHN HICKEY
DIRECTOR1.001.00Yes (X)$0$0$0
MIMI JONES
DIRECTOR1.001.00Yes (X)$0$0$0
JEAN KRASNOW
DIRECTOR1.001.00Yes (X)$0$0$0
CAROL TROYEN LOHE
DIRECTOR1.001.00Yes (X)$0$0$0
MARSHALL HUGHES
DIRECTOR1.001.00Yes (X)$0$0$0
MARCIA BUTMAN
DIRECTOR1.001.00Yes (X)$0$0$0
ALAN CODY
TREASURER1.001.00Yes (X)$0$0$0Yes (X)
DR DAVID HARRIS
BOARD VICE PRESIDENT1.001.00Yes (X)$0$0$0Yes (X)
KARLA BAEHR
BOARD PRESIDENT1.001.00Yes (X)$0$0$0Yes (X)
DEREK LUMPKINS
BOARD SECRETARY1.001.00Yes (X)$0$0$0Yes (X)
REV MARY MARGARET EARL
EXECUTIVE DIRECTOR30.0010.00$116,862$0$34,010Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$116,862TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$34,010TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Government Grants$348,106GovernmentGrantsAmt
All Other Contributions$601,899AllOtherContributionsAmt
Total Contributions$950,005TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescPROGRAM RENTAL INCOMEDesc
Business721310BusinessCd
Total Revenue Column$12,679TotalRevenueColumnAmt
Related Or Exempt Func Income$12,679RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$12,679TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$666,259TotalRevenueColumnAmt
Exclusion$666,259ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,628,943TotalRevenueColumnAmt
Related Or Exempt Func Income$12,679RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$666,259ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$160,067TotalAmt
Program Services$136,082ProgramServicesAmt
Management And General$13,369ManagementAndGeneralAmt
Fundraising$10,616FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$876,804TotalAmt
Program Services$731,045ProgramServicesAmt
Management And General$84,742ManagementAndGeneralAmt
Fundraising$61,017FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$56,272TotalAmt
Program Services$47,231ProgramServicesAmt
Management And General$5,832ManagementAndGeneralAmt
Fundraising$3,209FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$90,353TotalAmt
Program Services$75,802ProgramServicesAmt
Management And General$8,460ManagementAndGeneralAmt
Fundraising$6,091FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$72,173TotalAmt
Program Services$60,384ProgramServicesAmt
Management And General$6,854ManagementAndGeneralAmt
Fundraising$4,935FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$1,920TotalAmt
Program Services$982ProgramServicesAmt
Management And General$483ManagementAndGeneralAmt
Fundraising$455FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$39,263TotalAmt
Program Services$9,940ProgramServicesAmt
Management And General$20,027ManagementAndGeneralAmt
Fundraising$9,296FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$98,658TotalAmt
Management And General$98,658ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$25,477TotalAmt
Program Services$15,923ProgramServicesAmt
Fundraising$9,554FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$14,420TotalAmt
Program Services$3,422ProgramServicesAmt
Management And General$9,795ManagementAndGeneralAmt
Fundraising$1,203FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$15,078TotalAmt
Program Services$6,589ProgramServicesAmt
Management And General$8,489ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$14,716TotalAmt
Program Services$14,716ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$16,032TotalAmt
Program Services$11,379ProgramServicesAmt
Management And General$3,283ManagementAndGeneralAmt
Fundraising$1,370FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$1,479TotalAmt
Management And General$1,479ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$24,452TotalAmt
Program Services$7,777ProgramServicesAmt
Management And General$16,675ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$25,174TotalAmt
Program Services$20,241ProgramServicesAmt
Management And General$4,272ManagementAndGeneralAmt
Fundraising$661FundraisingAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
FIELD TRIPS AND PROGRAM$97,618$90,929$1,711$4,978
FUNDRAISING EXPENSE$32,140$32,140

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,662,096TotalAmt
Program Services$1,232,442ProgramServicesAmt
Management And General$284,129ManagementAndGeneralAmt
Fundraising$145,525FundraisingAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XYes (X)InfoInScheduleOPartXInd

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$131,175BOYAmt
EOY$124,701EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$202,558BOYAmt
EOY$203,167EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$8,250BOYAmt
EOY$0EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$46,592BOYAmt
EOY$45,827EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$12,342BOYAmt
EOY$23,321EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$311,954LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$184,632LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$81,119BOYAmt
EOY$127,322EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$17,531,855BOYAmt
EOY$17,470,087EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$200,601BOYAmt
EOY$375,188EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$18,214,492BOYAmt
EOY$18,369,613EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$80,991BOYAmt
EOY$99,384EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$60,000BOYAmt
EOY$0EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$140,991BOYAmt
EOY$99,384EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$15,585,166BOYAmt
EOY$15,928,337EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,054,800BOYAmt
EOY$1,903,543EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$433,535BOYAmt
EOY$438,349EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$18,073,501BOYAmt
EOY$18,270,229EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$18,214,492BOYAmt
EOY$18,369,613EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$33,153ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$229,881NetUnrlzdGainsLossesInvstAmt
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)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
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$959,464CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$901,647CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$917,815CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$926,261CurrentTaxYearMinus1YearAmt
Current Tax Year$950,005CurrentTaxYearAmt
Total$4,655,192TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$959,464CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$901,647CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$917,815CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$926,261CurrentTaxYearMinus1YearAmt
Current Tax Year$950,005CurrentTaxYearAmt
Total$4,655,192TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$4,655,192PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$170,208CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$88,617CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$34,726CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$142,148CurrentTaxYearMinus1YearAmt
Current Tax Year$666,259CurrentTaxYearAmt
Total$1,101,958TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$14,874CurrentTaxYearMinus4YearsAmt
Total$14,874TotalAmt
FieldValueIRS element (for citing)
Total Support$5,772,024TotalSupportAmt
Gross Receipts Rltd Activities$648,859GrossReceiptsRltdActivitiesAmt
Public Support CY1700.80650PublicSupportCY170Pct
Public Support PY1700.86970PublicSupportPY170Pct
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$5,149,682BeginningYearBalanceAmt
Investment Earnings Or Losses$186,711InvestmentEarningsOrLossesAmt
Other Expenditures$183,100OtherExpendituresAmt
End Year Balance$5,153,293EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$3,727,964BeginningYearBalanceAmt
Contributions$1,910,373ContributionsAmt
Investment Earnings Or Losses$91,345InvestmentEarningsOrLossesAmt
Other Expenditures$580,000OtherExpendituresAmt
End Year Balance$5,149,682EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$4,669,457BeginningYearBalanceAmt
Investment Earnings Or Losses$261,717InvestmentEarningsOrLossesAmt
Other Expenditures$1,203,210OtherExpendituresAmt
End Year Balance$3,727,964EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,891,465BeginningYearBalanceAmt
Contributions$3,300,889ContributionsAmt
Investment Earnings Or Losses-$294,884InvestmentEarningsOrLossesAmt
Other Expenditures$228,013OtherExpendituresAmt
End Year Balance$4,669,457EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,808,141BeginningYearBalanceAmt
Investment Earnings Or Losses$83,324InvestmentEarningsOrLossesAmt
End Year Balance$1,891,465EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.61000BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.07500PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.31500TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$138,820OtherCostOrOtherBasisAmt
Depreciation$109,544DepreciationAmt
Book Value$29,276BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$35,175OtherCostOrOtherBasisAmt
Depreciation$24,466DepreciationAmt
Book Value$10,709BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$137,959OtherCostOrOtherBasisAmt
Depreciation$50,622DepreciationAmt
Book Value$87,337BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$127,322TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART V, LINE 4:A PRIOR YEAR ENDOWMENT EXPENDITURE INCLUDE AN ENDOWMENT SETTLEMENT OF $985,900. DURING THE YEAR ENDED APRIL 30, 2017, THE ORGANIZATION OBTAINED APPROVAL FROM THE MASSACHUSETTS ATTORNEY GENERAL'S OFFICE TO RELEASE THE RESTRICTION OF THE FRANCES M. BARNARD FUND IN THE AMOUNT OF $2,680,627. UNDER THE STIPULATIONS AND UPON RELEASE OF THE RESTRICTION, THE ORGANIZATION DISBURSED $959,400 TO AN UNRELATED ENTITY THAT WILL EXPEND THE FUNDS FOR THEIR INITIAL INTENDED PURPOSE OF SUPPORTING THE ELDERLY. IN CONNECTION WITH THE TRANSACTION, THE ORGANIZATION INCURRED $26,500 IN LEGAL FEES, COMBINED THESE EXPENDITURES ARE INCLUDED AS ENDOWMENT SETTLEMENT IN THE AMOUNT OF $985,900 IN THE CHANGE IN ENDOWMENT BY NET ASSET CLASSIFICATION FOR THE YEAR ENDED APRIL 30, 2017. THE ORGANIZATION'S SPENDING IS DETERMINED ANNUALLY AT THE DISCRETION OF THE ORGANIZATION'S FINANCE COMMITTEE AND BOARD OF DIRECTORS. THE PURPOSE OF THE ENDOWMENT FUNDS ARE FOR VARIOUS SOCIAL PROGRAMS TO BENEFIT THE POOR, ELDERLY OR FOR MAINTAINING THE ORGANIZATION'S PROPERTY.
PART X, LINE 2:THE ORGANIZATION IS A NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES ON TRADE OR BUSINESS PROFITS GENERATED BY ACTIVITIES RELATED TO THE ORGANIZATION'S EXEMPT FUNCTION. THE ORGANIZATION MAY BE SUBJECT TO FEDERAL AND STATE INCOME TAXES FOR PROFITS GENERATED FROM TRADE OR BUSINESS ACTIVITIES UNRELATED TO THE ORGANIZATION'S EXEMPT FUNCTION. AS OF APRIL 30, 2019, MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS NOT GENERATED ANY UNRELATED BUSINESS TAXABLE INCOME. THE ORGANIZATION ASSESSES THE RECORDING OF UNCERTAIN TAX POSITIONS BY EVALUATING THE MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT REQUIREMENTS A TAX POSITION MUST MEET BEFORE BEING RECOGNIZED AS A BENEFIT IN THE FINANCIAL STATEMENTS. THE ORGANIZATION'S POLICY IS TO RECOGNIZE INTEREST AND PENALTIES ACCRUED ON ANY UNCERTAIN TAX POSITIONS AS A COMPONENT OF INCOME TAX EXPENSE, IF ANY, IN ITS STATEMENTS OF ACTIVITIES.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Housing Allowance Or ResidenceYes (X)HousingAllowanceOrResidenceInd
Written Policy Ref T And E ExpnssYes (1)WrittenPolicyRefTAndEExpnssInd
Substantiation RequiredYes (1)SubstantiationRequiredInd
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
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

FieldValueIRS element (for citing)
PersonREV MARY MARGARET EARLPersonNm
TitleEXECUTIVE DIRECTORTitleTxt
Base Compensation Filing Org$116,862BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$11,686DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$22,324NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$150,872TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BA COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS BY THE ORGANIZATION PRIOR TO ITS FILING.
FORM 990, PART VI, SECTION B, LINE 12CALL OFFICERS, DIRECTORS AND EMPLOYEES OF THE ORGANIZATION ARE REQUIRED TO FILE A STATEMENT ON AN ANNUAL BASIS DISCLOSING ANY POTENTIAL INTERESTS THAT COULD GIVE RISE TO CONFLICTS. THESE STATEMENTS ARE COMPLETED AT THE BEGINNING OF EACH FISCAL YEAR AND ARE EVALUATED BY THE OFFICERS OF THE ASSOCIATION. INDIVIDUALS WITH POTENTIAL CONFLICTS OF INTEREST ARE PROHIBITED FROM PARTICIPATING IN ANY DELIBERATIONS OR DECISIONS THAT MAY BE EFFECTED BY THEIR POTENTIAL CONFLICT OF INTEREST. IF NEW CONFLICTS ARE IDENTIFIED OVER THE COURSE OF THE YEAR THEY ARE DISCLOSED AND DISCUSSED WITH THE BOARD CHAIR.
FORM 990, PART VI, SECTION B, LINE 15THE BOARD OF DIRECTORS' COMPENSATION COMMITTEE REVIEWS COMPARATIVE DATA FOR THE EXECUTIVE DIRECTOR, SR. MINISTER ON AN ANNUAL BASIS.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART X, COLUMN A, LINE 27 & 28RECENTLY ADOPTED ACCOUNTING POLICIES: ON AUGUST 18, 2016, FASB ISSUED ASU 2016-14, NOT-FOR-PROFIT ENTITIES (TOPIC 958) - PRESENTATION OF FINANCIAL STATEMENTS OF NOT-FOR-PROFIT ENTITIES. THE UPDATE ADDRESSES THE COMPLEXITY AND UNDERSTANDABILITY OF NET ASSET CLASSIFICATIONS, DEFICIENCIES IN INFORMATION ABOUT LIQUIDITY AND THE AVAILABILITY OF RESOURCES, AND THE LACK OF CONSISTENCY IN THE TYPE OF INFORMATION PROVIDED ABOUT EXPENSES AND INVESTMENT RETURN. THE ORGANIZATION HAS ADJUSTED THE PRESENTATION OF THESE FINANCIAL STATEMENTS ACCORDINGLY. WHERE REQUIRED, ASU 2016-14 HAS BEEN APPLIED RETROSPECTIVELY TO ALL PERIODS PRESENTED.
FORM 990, PART XII, LINE 2C:THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT FOR THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED DURING THE YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1JOHN ELIOT CORPORATIONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line110 PUTNAM STREETAddressLine1Txt
CityROXBURYCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02119ZIPCd
FieldValueIRS element (for citing)
EIN042927507EIN
Primary ActivitiesCHARITABLEPrimaryActivitiesTxt
Legal Domicile StateMALegalDomicileStateCd
Exempt Code Section501(C)ExemptCodeSectionTxt
Public Charity StatusLINE 1PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1BENEVOLENT FRATERNITY OF UNITARIAN CHURCHESBusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationYes (1)ControlledOrganizationInd
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 Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1JOHN ELIOT CORPORATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeATransactionTypeTxt
Involved$322,591InvolvedAmt
Method Of Amount DeterminationFAIR MARKET VALUEMethodOfAmountDeterminationTxt

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