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BENEVOLENT FRATERNITY OF UNITARIAN CHURCH: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
BENEVOLENT FRATERNITY OF UNITARIAN CHURCH (EIN 04-2105897)
Tax period
2014-05-01 to 2015-04-30
Filed
2015-12-15
IRS object ID
201503499349300235
Schema version
2014v5.0
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)
Return2015-12-15T14:20:16-06:00ReturnTs
Tax Period End2015-04-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN431968600PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MOCERA VISCONTI & COMPANY CPAS LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1400 W CUMMINGS PARK STE 6850AddressLine1Txt
CityWOBURNCityNm
State AbbreviationMAStateAbbreviationCd
ZIP018016511ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2014-05-01TaxPeriodBeginDt

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 M EARLPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone6173186010PhoneNum
Signature2015-12-11SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonNINO VISCONTI CPAPreparerPersonNm
PTINP00303886PTIN
Phone7819330360PhoneNum
Preparation2015-12-15PreparationDt
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-03-07 17:11:31ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerREVMARY M EARLPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line110 PUTNAM STREETAddressLine1Txt
CityROXBURYCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02119ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,622,633GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.UUUM.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1839FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionTHE BENEVOLENT FRATERNITY PROVIDES FOR MINISTRIES TO THE POOR AND ALSO PROVIDES FOR A COMMUNITY CENTER, THE FIRST CHURCH IN ROXBURY AND RENEWAL HOUSE.ActivityOrMissionDesc
Voting Members Governing Body15VotingMembersGoverningBodyCnt
Voting Members Independent15VotingMembersIndependentCnt
Total Employee57TotalEmployeeCnt
Total Volunteers217TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$1,082,049PYContributionsGrantsAmt
CY Contributions Grants$959,464CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$253,722PYInvestmentIncomeAmt
CY Investment Income$170,208CYInvestmentIncomeAmt
PY Other Revenue$278,941PYOtherRevenueAmt
CY Other Revenue$212,670CYOtherRevenueAmt
PY Total Revenue$1,614,712PYTotalRevenueAmt
CY Total Revenue$1,342,342CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$857,081PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$889,390CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$84,341CYTotalFundraisingExpenseAmt
PY Other Expenses$840,358PYOtherExpensesAmt
CY Other Expenses$797,271CYOtherExpensesAmt
PY Total Expenses$1,697,439PYTotalExpensesAmt
CY Total Expenses$1,686,661CYTotalExpensesAmt
PY Revenues Less Expenses-$82,727PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$344,319CYRevenuesLessExpensesAmt
Total Assets BOY$9,850,812TotalAssetsBOYAmt
Total Assets EOY$9,718,621TotalAssetsEOYAmt
Total Liabilities BOY$233,639TotalLiabilitiesBOYAmt
Total Liabilities EOY$324,122TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$9,617,173NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$9,394,499NetAssetsOrFundBalancesEOYAmt
MissionTHE BENEVOLENT FRATERNITY PROVIDES FOR MINISTRIES TO THE POOR AND ALSO PROVIDES FOR A COMMUNITY CENTER, THE FIRST CHURCH IN ROXBURY AND RENEWAL HOUSE.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$1,278,462ExpenseAmt
DescTHE BENEVOLENT FRATERNITY PROVIDES FOR MINISTRIES TO THE POOR AND ALSO PROVIDES FOR A COMMUNITY CENTER, THE FIRST CHURCH IN ROXBURY AND RENEWAL HOUSE.Desc
Total Program Service Expenses$1,278,462TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsYes (true)TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (true)ConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document18IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee57EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members15GoverningBodyVotingMembersCnt
Independent Voting Member15IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonRACHEL SHAPIROPersonNm
Phone6173186010PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line110 PUTNAM STREETAddressLine1Txt
CityROXBURYCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02119ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
CHRISTINE NELSON
PRESIDENT1.00Yes (X)$0$0$0
LAWRENCE BENNIGSON
TREASURER1.00Yes (X)$0$0$0
ALAN CODY
DIRECTOR1.00Yes (X)$0$0$0
REV GEORGE G WHITEHOUSE
DIRECTOR1.00Yes (X)$0$0$0
CHARLES DEWITT
DIRECTOR1.00Yes (X)$0$0$0
THEODORE JOHNSON
DIRECTOR1.00Yes (X)$0$0$0
JAMIESE MARTIN
DIRECTOR1.00Yes (X)$0$0$0
ELAINE MITTELL
DIRECTOR1.00Yes (X)$0$0$0
REV KEN SAWYER
DIRECTOR1.00Yes (X)$0$0$0
THOMAS ROSIELLO
DIRECTOR1.00Yes (X)$0$0$0
REP BYRON RUSHING
DIRECTOR1.00Yes (X)$0$0$0
ROBERT SCHMALZ
DIRECTOR1.00Yes (X)$0$0$0
CLAUDIA NIMAR
DIRECTOR1.00Yes (X)$0$0$0
PETER COCCOLUTO
DIRECTOR1.00Yes (X)$0$0$0
SUSAN CHORELY
PROGRAM DIR.40.00$103,737$0$7,778Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$103,737TotalReportableCompFromOrgAmt
Total Other Compensation$7,778TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Government Grants$245,345GovernmentGrantsAmt
All Other Contributions$714,119AllOtherContributionsAmt
Total Contributions$959,464TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$14,439TotalRevenueColumnAmt
Exclusion$14,439ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Personal$197,796PersonalAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Personal$197,796PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$197,796TotalRevenueColumnAmt
Exclusion$197,796ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$436,060SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$280,291SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$155,769SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$155,769TotalRevenueColumnAmt
Related Or Exempt Func Income$155,769RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUS INCOMEDesc
Total Revenue Column$14,874TotalRevenueColumnAmt
Related Or Exempt Func Income$14,874RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$14,874OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,342,342TotalRevenueColumnAmt
Related Or Exempt Func Income$170,643RelatedOrExemptFuncIncomeAmt
Exclusion$212,235ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$783,127TotalAmt
Program Services$579,902ProgramServicesAmt
Management And General$160,487ManagementAndGeneralAmt
Fundraising$42,738FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$49,904TotalAmt
Program Services$34,149ProgramServicesAmt
Management And General$11,499ManagementAndGeneralAmt
Fundraising$4,256FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$56,359TotalAmt
Program Services$41,871ProgramServicesAmt
Management And General$11,509ManagementAndGeneralAmt
Fundraising$2,979FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$39,250TotalAmt
Management And General$39,250ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$109,482TotalAmt
Program Services$70,313ProgramServicesAmt
Management And General$39,169ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$42,656TotalAmt
Program Services$18,319ProgramServicesAmt
Management And General$17,367ManagementAndGeneralAmt
Fundraising$6,970FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$18,642TotalAmt
Management And General$18,642ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$33,906TotalAmt
Management And General$33,906ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$59,875TotalAmt
Program Services$57,398ProgramServicesAmt
Management And General$2,458ManagementAndGeneralAmt
Fundraising$19FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$6,089TotalAmt
Management And General$6,089ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$61,610TotalAmt
Management And General$61,610ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$166,706TotalAmt
Program Services$76,032ProgramServicesAmt
Management And General$83,574ManagementAndGeneralAmt
Fundraising$7,100FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
FIELD TRIPS & PROGRAM FEE$123,891$123,891
REPAIRS AND MAINTENANCE$49,110$48,893$206$11
UTILITIES$45,151$45,151
OTHER EXPENSES$36,916$23,514$13,402

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$3,987TotalAmt
Program Services$159,029ProgramServicesAmt
Management And General-$175,310ManagementAndGeneralAmt
Fundraising$20,268FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,686,661TotalAmt
Program Services$1,278,462ProgramServicesAmt
Management And General$323,858ManagementAndGeneralAmt
Fundraising$84,341FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$853,567BOYAmt
EOY$750,380EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$200,799BOYAmt
EOY$201,405EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$163,898BOYAmt
EOY$107,565EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$48,135BOYAmt
EOY$74,340EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$346,833BOYAmt
EOY$346,833EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$17,156BOYAmt
EOY$6,229EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$3,699,140LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$494,203LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$3,206,593BOYAmt
EOY$3,204,937EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$5,013,831BOYAmt
EOY$5,026,932EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$9,850,812BOYAmt
EOY$9,718,621EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$149,865BOYAmt
EOY$154,240EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$83,774BOYAmt
EOY$169,882EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$233,639BOYAmt
EOY$324,122EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$4,623,684BOYAmt
EOY$4,245,109EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,185,349BOYAmt
EOY$3,257,925EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,808,141BOYAmt
EOY$1,891,465EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$9,617,174BOYAmt
EOY$9,394,499EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$9,850,813BOYAmt
EOY$9,718,621EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$344,319ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$121,645NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
ChurchYes (X)ChurchInd

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$1,808,141BeginningYearBalanceAmt
Investment Earnings Or Losses$83,324InvestmentEarningsOrLossesAmt
End Year Balance$1,891,465EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,689,612BeginningYearBalanceAmt
Investment Earnings Or Losses$137,452InvestmentEarningsOrLossesAmt
Other Expenditures$2,174OtherExpendituresAmt
Administrative Expenses$16,749AdministrativeExpensesAmt
End Year Balance$1,808,141EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,627,676BeginningYearBalanceAmt
Investment Earnings Or Losses$162,907InvestmentEarningsOrLossesAmt
Other Expenditures$85,342OtherExpendituresAmt
Administrative Expenses$15,629AdministrativeExpensesAmt
End Year Balance$1,689,612EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,647,886BeginningYearBalanceAmt
Investment Earnings Or Losses-$33,865InvestmentEarningsOrLossesAmt
Other Expenditures$2,210OtherExpendituresAmt
Administrative Expenses$15,865AdministrativeExpensesAmt
End Year Balance$1,627,676EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,551,421BeginningYearBalanceAmt
Investment Earnings Or Losses$245,298InvestmentEarningsOrLossesAmt
Other Expenditures$131,642OtherExpendituresAmt
Administrative Expenses$17,191AdministrativeExpensesAmt
End Year Balance$1,647,886EndYearBalanceAmt
FieldValueIRS element (for citing)
Prmnnt Endowment Balance EOY1.00000PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated OrgfalseEndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,454,600OtherCostOrOtherBasisAmt
Book Value$1,454,600BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$211,132OtherCostOrOtherBasisAmt
Depreciation$93,174DepreciationAmt
Book Value$117,958BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$183,203OtherCostOrOtherBasisAmt
Depreciation$181,801DepreciationAmt
Book Value$1,402BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,850,205OtherCostOrOtherBasisAmt
Depreciation$219,228DepreciationAmt
Book Value$1,630,977BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$3,204,937TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
CAMRBIDGE TRUST LINE OF CREDIT$150,000
DUE TO JOHN ELLIOT$19,882
FieldValueIRS element (for citing)
Total Liability$169,882TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$1,495,362TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$121,645NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts$31,375DonatedServicesAndUseFcltsAmt
Revenue Not Reported$153,020RevenueNotReportedAmt
Revenue Subtotal$1,342,342RevenueSubtotalAmt
Total Revenue Per Form990$1,342,342TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,718,036TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$31,375DonatedServicesUseFcltsAmt
Expenses Not Reported$31,375ExpensesNotReportedAmt
Expenses Subtotal$1,686,661ExpensesSubtotalAmt
Total Expenses Per Form990$1,686,661TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE D, PAGE 3, PART XFormAndLineReferenceDesc
ExplanationTHE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ISSUED ASC TOPIC 740, "INCOME TAXES" (ASC 740). ASC 740 CLARIFIES THE ACCOUNTING FOR INCOME TAXES BY PRESCRIBING A MINIMUM PROBABILITY THRESHOLD THAT A TAX POSITION MUST MEET BEFORE A FINANCIAL STATEMENT BENEFIT IS RECOGNIZED. THE MINIMUM THRESHOLD IS DEFINED IN ASC 740 AS A TAX POSITION THAT IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAX AUTHORITY, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT TO BE RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN FIFTY PERCENT LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT. AS OF APRIL 30, 2015 AND 2014, THE FRATERNITY (AND ITS AFFILIATES) HAD NO MATERIAL UNRECOGNIZED TAX BENEFITS AND NO ADJUSTMENTS TO LIABILITIES OR OPERATIONS REQUIRED UNDER ASC 740. THE FRATERNITY'S PRACTICE WAS AND CONTINUES TO BE TO RECOGNIZE INTEREST AND/OR PENALTY EXPENSES RELATED TO UNCERTAIN TAX POSITIONS IN INCOME TAX EXPENSE, WHICH WAS ZERO FOR THE YEARS ENDED APRIL 30, 2015 AND 2014. GENERALLY, THE THREE PRECEDING TAX YEARS ARE SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES. THERE ARE NO TAX EXAMINATIONS CURRENTLY IN PROCESS. THE FRATERNITY EVALUATES ITS UNCERTAIN TAX POSITIONS USING THE PROVISIONS OF THE ACCOUNTING STANDARDS CODIFICATION 450, "CONTINGENCIES." ACCORDINGLY, A LOSS CONTINGENCY IS RECOGNIZED WHEN IT IS PROBABLE THAT A LIABILITY HAS BEEN INCURRED AS OF THE DATE OF THE FINANCIAL STATEMENTS AND THE AMOUNT OF THE LOSS CAN BE REASONABLY ESTIMATED. THE AMOUNT RECOGNIZED IS SUBJECT TO ESTIMATE AND MANAGEMENT JUDGMENT WITH RESPECT TO THE LIKELY OUTCOME OF EACH UNCERTAIN TAX POSITION. THE AMOUNT THAT IS ULTIMATELY SUSTAINED FOR AN INDIVIDUAL UNCERTAIN TAX POSITION OR FOR ALL UNCERTAIN TAX POSITION IN THE AGGREGATE COULD DIFFER FROM THE AMOUNT RECOGNIZED.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BTHE ORGANIZATION'S OFFICERS REVIEW FORM 990 FOR ACCURACY AND CONSISTENCY WITH AUDITED FINANCIAL STATEMENTS, ACCOUNTING RECORDS AND OTHER DOCUMENTS MAINTAINED BY THE ORGANIZATION.
FORM 990, PAGE 6, PART VI, LINE 12CINDIVIDUALS RELATED TO THE FRATERNITY ARE REQUIRED, AT A MINIMUM ANNUALLY, TO CONSIDER THEIR RELATIONSHIPS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST INVOLVING THE FRATERNITY AND REPORT ACCORDINGLY.
FORM 990, PAGE 6, PART VI, LINE 15ATHE BOARD OF DIRECTORS REVIEWS AND APPROVES COMPENSATION FOR ALL SENIOR MEMBERS OF MANAGEMENT.
FORM 990, PAGE 6, PART VI, LINE 15BTHE BOARD OF DIRECTORS REVIEWS AND APPROVES COMPENSATION FOR ALL SENIOR MEMBERS OF MANAGEMENT.
FORM 990, PAGE 6, PART VI, LINE 19GOVERNING DOCUMENTS ARE AVAILABLE ON ATTORNEY GENERAL OF MASSACHUSETT'S WEBSITE AND UPON REQUEST.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationInd
JOHN ELIOT CORPORATION
10 PUTNAM STREETROXBURYMA02119042927507CHARITABLEMAC31NAfalse
DERBY PARK CENTER INC
10 PUTNAM STREETROXBURYMA02119042581863CHARITABLEMAC311ANAfalse
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

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