2015-12-15T14:20:16-06:00 2015-04-30 431968600 MOCERA VISCONTI & COMPANY CPAS LLP 400 W CUMMINGS PARK STE 6850 WOBURN MA 018016511 990 2014-05-01 042105897 BENEVOLENT FRATERNITY OF UNITARIAN CHURCHES BENE 6173186010 10 PUTNAM STREET ROXBURY MA 02119 REV MARY M EARL EXECUTIVE DIRECTOR 6173186010 2015-12-11 true NINO VISCONTI CPA P00303886 7819330360 2015-12-15 2014 2016-03-07 17:11:31Z REVMARY M EARL 10 PUTNAM STREET ROXBURY MA 02119 1622633 false X WWW.UUUM.ORG X 1839 MA THE BENEVOLENT FRATERNITY PROVIDES FOR MINISTRIES TO THE POOR AND ALSO PROVIDES FOR A COMMUNITY CENTER, THE FIRST CHURCH IN ROXBURY AND RENEWAL HOUSE. 15 15 57 217 0 1082049 959464 0 253722 170208 278941 212670 1614712 1342342 0 0 857081 889390 0 84341 840358 797271 1697439 1686661 -82727 -344319 9850812 9718621 233639 324122 9617173 9394499 THE BENEVOLENT FRATERNITY PROVIDES FOR MINISTRIES TO THE POOR AND ALSO PROVIDES FOR A COMMUNITY CENTER, THE FIRST CHURCH IN ROXBURY AND RENEWAL HOUSE. false false 1278462 THE BENEVOLENT FRATERNITY PROVIDES FOR MINISTRIES TO THE POOR AND ALSO PROVIDES FOR A COMMUNITY CENTER, THE FIRST CHURCH IN ROXBURY AND RENEWAL HOUSE. 1278462 true true false false false false false false false true true false false false true true true true false false false false false false false false false false false false false false false false false false false false false false false false false true false false false true 18 0 57 true false false false false false false X 15 15 false false false false false false false true true false false true true true true true true true true false MA X RACHEL SHAPIRO 6173186010 10 PUTNAM STREET ROXBURY MA 02119 X CHRISTINE NELSON PRESIDENT 1.00 X 0 0 0 LAWRENCE BENNIGSON TREASURER 1.00 X 0 0 0 ALAN CODY DIRECTOR 1.00 X 0 0 0 REV GEORGE G WHITEHOUSE DIRECTOR 1.00 X 0 0 0 CHARLES DEWITT DIRECTOR 1.00 X 0 0 0 THEODORE JOHNSON DIRECTOR 1.00 X 0 0 0 JAMIESE MARTIN DIRECTOR 1.00 X 0 0 0 ELAINE MITTELL DIRECTOR 1.00 X 0 0 0 REV KEN SAWYER DIRECTOR 1.00 X 0 0 0 THOMAS ROSIELLO DIRECTOR 1.00 X 0 0 0 REP BYRON RUSHING DIRECTOR 1.00 X 0 0 0 ROBERT SCHMALZ DIRECTOR 1.00 X 0 0 0 CLAUDIA NIMAR DIRECTOR 1.00 X 0 0 0 PETER COCCOLUTO DIRECTOR 1.00 X 0 0 0 SUSAN CHORELY PROGRAM DIR. 40.00 X 103737 0 7778 103737 7778 1 false false false 245345 714119 959464 14439 14439 197796 197796 197796 197796 436060 280291 155769 155769 155769 MISCELLANEOUS INCOME 14874 14874 14874 1342342 170643 212235 783127 579902 160487 42738 49904 34149 11499 4256 56359 41871 11509 2979 39250 39250 109482 70313 39169 42656 18319 17367 6970 18642 18642 33906 33906 59875 57398 2458 19 6089 6089 61610 61610 166706 76032 83574 7100 FIELD TRIPS & PROGRAM FEE 123891 123891 REPAIRS AND MAINTENANCE 49110 48893 206 11 UTILITIES 45151 45151 OTHER EXPENSES 36916 23514 13402 3987 159029 -175310 20268 1686661 1278462 323858 84341 853567 750380 200799 201405 163898 107565 48135 74340 346833 346833 17156 6229 3699140 494203 3206593 3204937 5013831 5026932 9850812 9718621 149865 154240 83774 169882 233639 324122 X 4623684 4245109 3185349 3257925 1808141 1891465 9617174 9394499 9850813 9718621 -344319 121645 X false true X true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1808141 83324 1891465 1689612 137452 2174 16749 1808141 1627676 162907 85342 15629 1689612 1647886 -33865 2210 15865 1627676 1551421 245298 131642 17191 1647886 1.00000 false false 1454600 1454600 211132 93174 117958 183203 181801 1402 1850205 219228 1630977 3204937 CAMRBIDGE TRUST LINE OF CREDIT 150000 DUE TO JOHN ELLIOT 19882 169882 X 1495362 121645 31375 153020 1342342 1342342 1718036 31375 31375 1686661 1686661 SCHEDULE D, PAGE 3, PART X THE 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. FORM 990, PAGE 6, PART VI, LINE 11B THE 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 12C INDIVIDUALS 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 15A THE BOARD OF DIRECTORS REVIEWS AND APPROVES COMPENSATION FOR ALL SENIOR MEMBERS OF MANAGEMENT. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD OF DIRECTORS REVIEWS AND APPROVES COMPENSATION FOR ALL SENIOR MEMBERS OF MANAGEMENT. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS ARE AVAILABLE ON ATTORNEY GENERAL OF MASSACHUSETT'S WEBSITE AND UPON REQUEST. JOHN ELIOT CORPORATION 10 PUTNAM STREET ROXBURY MA 02119 042927507 CHARITABLE MA C3 1 NA false DERBY PARK CENTER INC 10 PUTNAM STREET ROXBURY MA 02119 042581863 CHARITABLE MA C3 11A NA false false false false false false false false false false false false false false false false false false false false