2018-01-22T09:39:17-06:00 2017-04-30 043077056 MOODY FAMIGLIETTI & ANDRONICO LLP 1 HIGHWOOD DRIVE TEWKSBURY MA 01876 990 2016-05-01 042105897 BENEVOLENT FRATERNITY OF UNITARIAN CHURCHES BENE 6173186010 10 PUTNAM STREET ROXBURY MA 02119 REV MARY MARGARET EARL EXECUTIVE DIRECTOR 6173186010 2018-01-17 1 MATTHEW KALIL CPA MBA P01517069 9785575300 64.27.39.203 2018-01-17 10:19:23 ES P 317E8747876FC67392754136350CB4FA072B998C EDAF3DB89B7B55558469D10C8533F551A9A60E21 2016 2021-01-29 14:40:06Z UNITARIAN UNIVERSALIST URBAN MINISTRY REV MARY MARGARET EARL 10 PUTNAM STREET ROXBURY MA 02119 1145289 0 X WWW.UUUM.ORG X 1839 MA THE BENEVOLENT FRATERNITY PROVIDES FOR PROGRAMS TO PROTECT VICTIMS OF DOMESTIC VIOLENCE, ADVOCATE FOR THE LBGTQ COMMUNITY, THE ROXBURY YOUTH PROGRAM AND LOW INCOME HOUSING. 17 17 42 260 0 0 901647 917815 233893 192748 88617 34726 0 0 1224157 1145289 0 0 0 0 999434 978688 0 0 88019 558197 628391 1557631 1607079 -333474 -461790 8864382 7805210 175099 167156 8689283 7638054 X THE BENEVOLENT FRATERNITY PROVIDES FOR PROGRAMS TO PROTECT VICTIMS OF DOMESTIC VIOLENCE, ADVOCATE FOR THE LBGTQ COMMUNITY, THE ROXBURY YOUTH PROGRAM AND LOW INCOME HOUSING. 0 1 304600 RENEWAL HOUSE SERVES VICTIMS OF DOMESTIC VIOLENCE AND THEIR CHILDREN AND PROVIDES COMMUNITY ADVOCACY FOR THE LGBTQ COMMUNITY. 243124 ROXBURY YOUTH PROGRAM PROVIDES AFTER SCHOOL COLLEGE PREP, SCIENCE AND SUMMER WORK AND RECREATION PROGRAMS TO LOCAL AREA YOUTH. 394632 192748 BETHANY HOUSE PROVIDES LOW INCOME HOUSING FOR WOMEN TO INTERNATIONAL STUDENTS, LOW INCOME BOSTON RESIDENTS AND THE DISABLED. 326344 326344 1268700 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 7 0 1 42 1 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X THE ORGANIZATION 6173186010 10 PUTNAM STREET ROXBURY MA 02119 REV GEORGE G WHITEHOUSE DIRECTOR 1.00 1.00 X 0 0 0 DR THEODORE JOHNSON DIRECTOR 1.00 1.00 X 0 0 0 JAMIESE MARTIN DIRECTOR 1.00 1.00 X 0 0 0 ELAINE MITTELL DIRECTOR 1.00 1.00 X 0 0 0 DEREK LUMPKINS DIRECTOR 1.00 1.00 X 0 0 0 STATE REP BYRON RUSHING DIRECTOR 1.00 1.00 X 0 0 0 ROBERT SCHMALZ DIRECTOR 1.00 1.00 X 0 0 0 CLAUDIA NIMAR DIRECTOR 1.00 1.00 X 0 0 0 PETER COCCOLUTO DIRECTOR 1.00 1.00 X 0 0 0 DR DAVID HARRIS DIRECTOR 1.00 1.00 X 0 0 0 CAROL TROYEN LOHE DIRECTOR 1.00 1.00 X 0 0 0 MARSHALL HUGHES DIRECTOR 1.00 1.00 X 0 0 0 MARCIA BUTMAN DIRECTOR 1.00 1.00 X 0 0 0 KARLA BAEHR DIRECTOR 1.00 1.00 X 0 0 0 ALAN CODY TREASURER 1.00 1.00 X X 0 0 0 CHRIS NELSON BOARD PRESIDENT 1.00 1.00 X X 0 0 0 REV KEN SAWYER BOARD SECRETARY 1.00 1.00 X X 0 0 0 REV MARY MARGARET EARL EXECUTIVE DIRECTOR 30.00 10.00 X 75645 0 51446 75645 0 51446 0 0 0 0 0 287672 630143 917815 PROGRAM RENTAL INCOME 721310 192748 192748 192748 34726 34726 1145289 192748 0 34726 120389 97197 15229 7963 713097 571875 97960 43262 42874 35310 6105 1459 44012 35257 6073 2682 58316 46904 7916 3496 37321 32921 4400 26950 26950 42481 42481 31975 15170 8403 8402 43952 38325 5627 12768 5164 7604 67744 67744 15189 10442 4747 751 751 67641 64492 3149 41882 28917 12965 FIELD TRIPS AND PROGRAM 218982 218982 FUNDRAISING EXPENSE 20755 20755 1607079 1268700 250360 88019 126844 29439 853530 491689 82500 44900 67882 36729 4879 19833 3728497 618926 3167766 3109571 4470742 3615081 90239 457968 8864382 7805210 103741 102391 50000 55000 21358 9765 175099 167156 X 3964267 5770322 4304320 1441152 420696 426580 8689283 7638054 8864382 7805210 X -461790 369961 -959400 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4669457 350786 1203210 3817033 1891465 3300889 -294884 228013 4669457 1808141 83324 1891465 1689612 137452 2174 16749 1808141 1627676 162907 85342 15629 1689612 0.50220 0.09900 0.39880 0 0 1454600 1454600 1931141 311490 1619651 190410 186771 3639 152346 120665 31681 3109571 SECURITY DEPOSITS 9765 BENEFICIAL INTERESTS IN PERPETUAL TRUSTS 45074 DUE FROM RELATED PARTY JOHN ELIOT CORPORATION 403129 457968 SECURITY DEPOSITS 9765 9765 X PART V, LINE 4: THE CURRENT YEAR ENDOWMENT EXPENDITURES 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. AS A RESULT, NO PROVISION FOR INCOME TAXES IS PRESENTED IN THESE FINANCIAL STATEMENTS. HOWEVER, IN CERTAIN CIRCUMSTANCES, THE ORGANIZATION MAY BE SUBJECT TO FEDERAL AND STATE INCOME TAXES FOR PROFITS GENERATED FROM UNRELATED TRADE OR BUSINESS INCOME. AS OF APRIL 30, 2017, MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION DOES NOT HAVE ANY LIABILITIES ASSOCIATED WITH UNRELATED TRADE OR BUSINESS 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. FORM 990, PART III, LINE 3 BETHANY HOUSE WAS SOLD ON AUGUST 5, 2017. IN PREPARATION FOR THIS, UUUM STOPPED ACCEPTING NEW RESIDENTS AS OF DECEMBER 31, 2016. ANY RESIDENTS AS OF SEPTEMBER 2016 WERE INFORMED THAT THE BUILDINGS WOULD BE SOLD AND HOUSING WOULD BE AVAILABLE ONLY THROUGH THE END OF MAY 2017. ALL RESIDENTS REMAINING AT APRIL 30, 2017 WERE TOLD THEY NEEDED TO RELOCATE BY MAY 31, 2017. UUUM GAVE FINANCIAL ASSISTANCE TO MANY OF THE RESIDENTS (PAID MOVING COSTS, FIRST AND LAST MONTH'S RENT, ETC.). FORM 990, PART VI, SECTION B, LINE 11B A 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 12C ALL 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 15 THE BOARD OF DIRECTORS' COMPENSATION COMMITTEE REVIEWS COMPARATIVE DATA FOR ALL SENIOR MEMBERS OF MANAGEMENT ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: ENDOWMENT SETTLEMENT -959,400. 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. JOHN ELIOT CORPORATION 10 PUTNAM STREET ROXBURY MA 02119 042927507 CHARITABLE MA 501(C) LINE 1 BENEVOLENT FRATERNITY OF UNITARIAN CHURCHES 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 JOHN ELIOT CORPORATION A 403129 FAIR MARKET VALUE