ROXBURY COMMUNITY COLLEGE FOUNDATION INC: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization
ROXBURY COMMUNITY COLLEGE FOUNDATION INC (EIN 22-2536037)
Tax period
2016-07-01 to 2017-06-30
Filed
2018-05-14
IRS object ID
201811349349307186
Schema version
2016v3.0
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)
Return2018-05-14T14:47:45-05:00ReturnTs
Tax Period End2017-06-30TaxPeriodEndDt

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 Begin2016-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN222536037EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ROXBURY COMMUNITY COLLEGE FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlROXBBusinessNameControlTxt
Phone6177083501PhoneNum

US Address USAddress

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

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKEVIN HEPNERPersonNm
Person TitleRCC VICE PRESIDENT OF FINANCEPersonTitleTxt
Phone6177083501PhoneNum
Signature2018-05-10SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSTEVEN J COHENPreparerPersonNm
PTINP00747146PTIN
Phone6174711120PhoneNum
Preparation2018-05-10PreparationDt
FieldValueIRS element (for citing)
Tax2016TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerKEVIN HEPNERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11234 COLUMBUS AVENUE NO 210AddressLine1Txt
CityROXBURYCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02120ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$224,434GrossReceiptsAmt
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 Body8VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$205,175PYContributionsGrantsAmt
CY Contributions Grants$21,430CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$181,731PYInvestmentIncomeAmt
CY Investment Income$89,312CYInvestmentIncomeAmt
PY Other Revenue-$56,577PYOtherRevenueAmt
CY Other Revenue$84,503CYOtherRevenueAmt
PY Total Revenue$330,329PYTotalRevenueAmt
CY Total Revenue$195,245CYTotalRevenueAmt
PY Grants And Similar Paid$1,148,988PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$401,177CYGrantsAndSimilarPaidAmt
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$46,350PYOtherExpensesAmt
CY Other Expenses$88,679CYOtherExpensesAmt
PY Total Expenses$1,195,338PYTotalExpensesAmt
CY Total Expenses$489,856CYTotalExpensesAmt
PY Revenues Less Expenses-$865,009PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$294,611CYRevenuesLessExpensesAmt
Total Assets BOY$2,813,319TotalAssetsBOYAmt
Total Assets EOY$2,776,045TotalAssetsEOYAmt
Total Liabilities BOY$18,019TotalLiabilitiesBOYAmt
Total Liabilities EOY$20,172TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,795,300NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,755,873NetAssetsOrFundBalancesEOYAmt
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$401,177ExpenseAmt
Grant$401,177GrantAmt
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$401,177TotalProgramServiceExpensesAmt
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
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members8GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
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 Body0Form990ProvidedToGvrnBodyInd
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
Other WebsiteYes (X)OtherWebsiteInd
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 (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
ELIZABETH CLARK
FORMER MEMBER1.0040.00Yes (X)$0$91,789$29,978
ROBERT FLEMING
FORMER TREASURER2.00Yes (X)$0$0$0Yes (X)
DEBORAH HUGHES
FORMER VICE-PRESIDENT1.00Yes (X)$0$0$0Yes (X)
MYRAN PARKER-BRASS
FORMER MEMBER1.00Yes (X)$0$0$0
RAMONA SALAS
FORMER CLERK1.00Yes (X)$0$0$0Yes (X)
RONALD CROWLEY JR
FORMER PRESIDENT4.00Yes (X)$0$0$0Yes (X)
GREGORY ST DICK
FORMER MEMBER1.00Yes (X)$0$0$0
KIMMIE JACKSON
FORMER MEMBER1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$91,789TotReportableCompRltdOrgAmt
Total Other Compensation$29,978TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$21,430AllOtherContributionsAmt
Total Contributions$21,430TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$82,451TotalRevenueColumnAmt
Exclusion$82,451ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$13,597SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$6,736SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$6,861SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,861TotalRevenueColumnAmt
Exclusion$6,861ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$106,956FundraisingGrossIncomeAmt
Fundraising Direct Expenses$22,453FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$84,503TotalRevenueColumnAmt
Exclusion$84,503ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$195,245TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$173,815ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$401,177TotalAmt
Program Services$401,177ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$40,171TotalAmt
Management And General$40,171ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$22,449TotalAmt
Management And General$22,449ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$20,134TotalAmt
Management And General$20,134ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$850TotalAmt
Management And General$850ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$812TotalAmt
Management And General$812ManagementAndGeneralAmt

Insurance InsuranceGrp

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

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$1,463TotalAmt
Management And General$1,463ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$489,856TotalAmt
Program Services$401,177ProgramServicesAmt
Management And General$88,679ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$107,057BOYAmt
EOY$46,862EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$301,232BOYAmt
EOY$79,964EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$12,983BOYAmt
EOY$3,246EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$2,400BOYAmt
EOY$1,400EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$2,389,647BOYAmt
EOY$2,644,573EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,813,319BOYAmt
EOY$2,776,045EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$3,437BOYAmt
EOY$20,172EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
BOY$4,452BOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$10,130BOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$18,019BOYAmt
EOY$20,172EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$147,340BOYAmt
EOY$116,975EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,253,974BOYAmt
EOY$1,244,912EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,393,986BOYAmt
EOY$1,393,986EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,795,300BOYAmt
EOY$2,755,873EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,813,319BOYAmt
EOY$2,776,045EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$294,611ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$255,184NetUnrlzdGainsLossesInvstAmt
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$75,982CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$135,689CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$54,622CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$82,454CurrentTaxYearMinus1YearAmt
Current Tax Year$21,430CurrentTaxYearAmt
Total$370,177TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$37,716CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$44,765CurrentTaxYearMinus1YearAmt
Current Tax Year$41,712CurrentTaxYearAmt
Total$124,193TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$75,982CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$135,689CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$92,338CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$127,219CurrentTaxYearMinus1YearAmt
Current Tax Year$63,142CurrentTaxYearAmt
Total$494,370TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$494,370PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$84,183CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$69,812CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$127,000CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$54,926CurrentTaxYearMinus1YearAmt
Current Tax Year$42,356CurrentTaxYearAmt
Total$378,277TotalAmt
FieldValueIRS element (for citing)
Total Support$872,647TotalSupportAmt
Public Support CY1700.56650PublicSupportCY170Pct
Public Support PY1700.69330PublicSupportPY170Pct
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$2,220,652BeginningYearBalanceAmt
Investment Earnings Or Losses$292,705InvestmentEarningsOrLossesAmt
Other Expenditures-$127,000OtherExpendituresAmt
End Year Balance$2,159,302EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$3,168,546BeginningYearBalanceAmt
Contributions$8,685ContributionsAmt
Investment Earnings Or Losses-$2,888InvestmentEarningsOrLossesAmt
Other Expenditures-$1,068,566OtherExpendituresAmt
End Year Balance$2,220,652EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$3,125,797BeginningYearBalanceAmt
Investment Earnings Or Losses$42,749InvestmentEarningsOrLossesAmt
End Year Balance$3,168,546EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,748,646BeginningYearBalanceAmt
Investment Earnings Or Losses$377,151InvestmentEarningsOrLossesAmt
End Year Balance$3,125,797EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,537,648BeginningYearBalanceAmt
Investment Earnings Or Losses$235,819InvestmentEarningsOrLossesAmt
Other Expenditures$24,821OtherExpendituresAmt
End Year Balance$2,748,646EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.10000BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.63000PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.27000TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$494,460TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$255,184NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts$41,712DonatedServicesAndUseFcltsAmt
Other Revenue$22,453OtherRevenueAmt
Revenue Not Reported$319,349RevenueNotReportedAmt
Revenue Subtotal$175,111RevenueSubtotalAmt
Investment Expenses Not Incld$20,134InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$20,134RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$195,245TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$533,887TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$41,712DonatedServicesUseFcltsAmt
Other Expenses Included$22,453OtherExpensesIncludedAmt
Expenses Not Reported$64,165ExpensesNotReportedAmt
Expenses Subtotal$469,722ExpensesSubtotalAmt
Investment Expenses Not Incld2$20,134InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$20,134ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$489,856TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 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.
PART XI, LINE 2D - OTHER ADJUSTMENTS:FUNDRAISING EXPENSES 22,453.
PART XII, LINE 2D - OTHER ADJUSTMENTS:FUNDRAISING EXPENSES 22,453.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1GOLF TOURNAMENTEvent1Nm
Gross Receipts Event1$20,540GrossReceiptsEvent1Amt
Gross Revenue Event1$20,540GrossRevenueEvent1Amt
Non Cash Prizes Event1$782NonCashPrizesEvent1Amt
Rent Facility Costs Event1$7,802RentFacilityCostsEvent1Amt
Food And Beverage Event1$1,750FoodAndBeverageEvent1Amt
Other Direct Expenses Event1$5,178OtherDirectExpensesEvent1Amt
Event2MARATHONEvent2Nm
Gross Receipts Event2$86,416GrossReceiptsEvent2Amt
Gross Revenue Event2$86,416GrossRevenueEvent2Amt
Entertainment Event2$300EntertainmentEvent2Amt
Other Direct Expenses Event2$6,641OtherDirectExpensesEvent2Amt
Gross Receipts Total$106,956GrossReceiptsTotalAmt
Gross Revenue Total Events$106,956GrossRevenueTotalEventsAmt
Non Cash Prizes Total Events$782NonCashPrizesTotalEventsAmt
Rent Fclty Costs Total Events$7,802RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events$1,750FoodAndBeverageTotalEventsAmt
Entertainment Total Events$300EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events$11,819OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$22,453DirectExpenseSummaryEventsAmt
Net Income Summary$84,503NetIncomeSummaryAmt

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$401,177CashGrantAmt
Purpose Of GrantSUPPORT OF THE COLLEGE AND ITS STUDENTS THROUGH VARIOUS GRANTS.PurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt

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 2016, 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 (6 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 11BON FEBRUARY 27, 2018, THE ENTIRE BOARD OF DIRECTORS OF THE ROXBURY COMMUNITY COLLEGE FOUNDATION RESIGNED. THE FORM 990 WAS REVIEWED BY THE OUTSOURCED BOOKKEEPER OF THE FOUNDATION AND THE VICE PRESIDENT OF FINANCE AND ADMINISTRATION OF ROXBURY COMMUNITY COLLEGE. THE COLLEGE HAS DIRECT OVERSIGHT OF THE FOUNDATION SINCE THE FOUNDATION WAS ESTABLISHED FOR THE BENEFIT OF THE COLLEGE, ITS STUDENTS AND THE COMMUNITY.
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 BOARD OF DIRECTORS ARE RESPONSIBLE FOR THE SELECTION AND RETENTION OF AUDITORS AS WELL AS OVERSIGHT OF THE AUDIT OF THE FOUNDATION.

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 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 Line1ROXBURY COMMUNITY COLLEGEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeBTransactionTypeTxt
Involved$401,177InvolvedAmt
Method Of Amount DeterminationGRANT SCHEDULEMethodOfAmountDeterminationTxt

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