DOWNTOWN BOSTON BUSINESS IMPROVEMENT DISTRICT CORPORATION: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- DOWNTOWN BOSTON BUSINESS IMPROVEMENT DISTRICT CORPORATION (EIN 27-3596446)
- Tax period
- 2014-01-01 to 2014-12-31
- Filed
- 2015-05-12
- IRS object ID
- 201521329349301757
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-05-12T10:14:48-05:00 | ReturnTs |
| Tax Period End | 2014-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 042734675 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DANIEL DENNIS & COMPANY LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 990 WASHINGTON STREET SUITE 308A | AddressLine1Txt |
| City | DEDHAM | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02026 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 273596446 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DOWNTOWN BOSTON BUSINESS IMPROVEMENT | BusinessNameLine1Txt |
| Business Name Line2 | DISTRICT CORPORATION | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | DOWN | BusinessNameControlTxt |
| Phone | 6172611457 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 101 ARCH STREET NO 160 | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02110 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROSEMARIE SANSONE | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 6172611457 | PhoneNum |
| Signature | 2015-05-12 | SignatureDt |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DANIEL DENNIS COMPANY LLP | PreparerPersonNm |
| PTIN | P01446126 | PTIN |
| Phone | 6172629898 | PhoneNum |
| Preparation | 2015-05-07 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ROSEMARIE SANSONE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 101 ARCH STREET NO 160 | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02110 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,845,231 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.DOWNTOWNBOSTON.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2010 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | TO CREATE A CLEAN, WELCOME, AND VIBRANT ENVIRONMENT THAT WILL INCREASE BUSINESS ACTIVITY IN THE DOWNTOWN BOSTON AREA, INCLUDING DOWNTOWN CROSSING, THE LADDER DISTRICT, AND PARTS OF THE THEATER AND FINANCIAL DISTRICTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 32 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 32 | VotingMembersIndependentCnt |
| Total Employee | 7 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,793,949 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,532,968 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $267,095 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $249,941 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $72,415 | PYOtherRevenueAmt |
| CY Other Revenue | $62,322 | CYOtherRevenueAmt |
| PY Total Revenue | $3,133,459 | PYTotalRevenueAmt |
| CY Total Revenue | $4,845,231 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $519,576 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $624,664 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,621,508 | PYOtherExpensesAmt |
| CY Other Expenses | $3,670,812 | CYOtherExpensesAmt |
| PY Total Expenses | $3,141,084 | PYTotalExpensesAmt |
| CY Total Expenses | $4,295,476 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$7,625 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $549,755 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $860,205 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,887,859 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $181,364 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $659,263 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $678,841 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,228,596 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO CREATE A CLEAN, WELCOME, AND VIBRANT ENVIRONMENT THAT WILL INCREASE BUSINESS ACTIVITY IN THE DOWNTOWN BOSTON AREA, INCLUDING DOWNTOWN CROSSING, THE LADDER DISTRICT, AND PARTS OF THE THEATER AND FINANCIAL DISTRICTS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $3,696,876 | ExpenseAmt |
| Revenue | $4,845,231 | RevenueAmt |
| Desc | PROGRAMS AND SERVICES PROVIDED BY THE CORPORATION INCLUDE THE FOLLOWING:CLEANING AND HOSPITALITY SUPPLEMENTAL CLEANING OF PUBLIC WAYS, INCLUDING CLEANING CURB LINES, LITTER REMOVAL, SIDEWALK PRESSURE-WASHING, SUPPLEMENTAL CLEANING OF BIG BELLY SOLAR COMPACTORS, AND REMOVAL OF HANDBILLS, GUM, AND GRAFFITI. HIRING AND TRAINING UNIFORMED AMBASSADORS TO GIVE DIRECTIONS, ANSWER QUESTIONS, DISTRIBUTE MAPS AND OTHER DISTRICT INFORMATION, AND PROVIDE OTHER ASSISTANCE TO RESIDENTS, EMPLOYEES, PROPERTY AND BUSINESS OWNERS, AND VISITORS IN THE DISTRICT. THESE SERVICES ENHANCE THE CLEANLINESS OF THE DISTRICT AND MAKE IT MORE INVITING, ENCOURAGING TOURISM AND BUSINESS DEVELOPMENT IN THE AREA. APPROXIMATELY 62% OF THE CORPORATIONS TIME AND RESOURCES WILL BE EXPENDED ON THESE AREAS.DISTRICT PROMOTIONS PROGRAMMING ACTIVITIES AND SPECIAL EVENTS, PROMOTION OF DOWNTOWN BUSINESSES AND AMENITIES, MAINTAINING WEBSITE TO SERVE AS THE DEFINITIVE RESOURCE TO DOWNTOWN, BUSINESS ATTRACTION AND RETENTION, PROMOTION OF ECONOMIC DEVELOPMENT THROUGH MARKET AND REAL ESTATE ANALYSES. APPROXIMATELY 10% OF THE CORPORATIONS TIME AND RESOURCES WILL BE EXPENDED ON THESE AREAS.CAPITAL IMPROVEMENTS & BEAUTIFICATION: INVESTMENT IN PUBLIC SPACE BEAUTIFICATION INCLUDING BUT NOT LIMITED TO YEAR-ROUND PLANTINGS, HANGING BASKETS, TABLES AND CHAIRS, PUBLIC ART; SUPPORT OF ADDITIONAL CAPITAL INVESTMENT BY BOTH PRIVATE AND PUBLIC ENTITIES. APPROXIMATELY 8% OF THE CORPORATIONS TIME AND RESOURCES WILL BE EXPENDED ON THESE AREAS. | Desc |
| Total Program Service Expenses | $3,696,876 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | Yes (1) | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 28 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 7 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 32 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 32 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BRIANNA OLSON | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6172611457 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 101 ARCH STREET | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02110 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (34 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| EMILY BATCHELDER | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| SCOTT BROWN | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| STACY CAWLEY | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JEFF COOK | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| WILLIAM COWIN | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| RORY CUDDYER | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| RON DRUKER | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| CHRISTINE DUNN | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DAVID EPSTEIN | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| RICHARD FINN | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DAVID GREANEY | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| KATHY GREENBERG | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ANDY HOAR | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MARGARET INGS | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JOE LARKIN | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| EDWARD HAVERTY | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| PAM MESSENGER | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JAMES ROBERTSON | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN MURTHA | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN NUCCI | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN RATTIGAN | ||||||
| CHAIR | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| DUSTIN SARNOSKI | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| KEVIN SMITH | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MARK SMITH | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN J SPURR JR | ||||||
| TREASURER | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| PETER STANDISH | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| SAM TYLER | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MARK WELD | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| OLIVIA BROWN | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DORIS WONG | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DOUG SICKLER | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JIM ROBERTSON | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ROSEMARIE SANSONE | ||||||
| PRESIDENT | 40.00 | $162,740 | $0 | $2,298 | Yes (X) | |
| BRIAN AWE | ||||||
| OFFICER | 2.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $162,740 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $2,298 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| MYDATT SERVICES INC DBA BLOCK BY BL | |||||
| 2929 SOUTH FLOYD STREET | LOUISVILLE | KY | 40209 | CLEAN AND HOSPITALITY | $2,292,657 |
| GLOBAL EXPERIENCE SPECIALISTS INC | |||||
| 7000 LINDELL ROAD | LAS VEGAS | NV | 89118 | TECHNOLOGY | $213,120 |
| FLORA EXPLORA LLC | |||||
| 163 MAIN STREET | MEDFIELD | MA | 02052 | LANDSCAPING | $192,927 |
| DESIGN COMMUNICATIONS LTD | |||||
| 25 DRYDOCK AVENUE | BOSTON | MA | 02210 | DESIGN | $162,092 |
| PORT LIGHTING SYSTEMS | |||||
| 24 LONDON LANE | SEABROOK | NH | 03874 | LIGHTING | $115,527 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $4,471,273 | MembershipDuesAmt |
| All Other Contributions | $61,695 | AllOtherContributionsAmt |
| Total Contributions | $4,532,968 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MARKETPLACE RENTAL | 531390 | $108,884 | $108,884 |
| EVENTS, PROMOTIONS AND | 711300 | $86,057 | $86,057 |
| PROGRAM INCOME | 711300 | $55,000 | $55,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $249,941 | TotalProgramServiceRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| LEASE | 453310 | $59,550 | $59,550 |
| MISCELLANEOUS | 900099 | $2,772 | $2,772 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $62,322 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,845,231 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $312,263 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $158,000 | TotalAmt |
| Management And General | $158,000 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $371,506 | TotalAmt |
| Program Services | $198,701 | ProgramServicesAmt |
| Management And General | $172,805 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,251 | TotalAmt |
| Program Services | $14,251 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,906 | TotalAmt |
| Program Services | $33,906 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,001 | TotalAmt |
| Program Services | $47,001 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,522 | TotalAmt |
| Program Services | $4,996 | ProgramServicesAmt |
| Management And General | $4,526 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,959 | TotalAmt |
| Management And General | $36,959 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,873 | TotalAmt |
| Management And General | $8,873 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $162,987 | TotalAmt |
| Program Services | $158,250 | ProgramServicesAmt |
| Management And General | $4,737 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,658 | TotalAmt |
| Program Services | $15,102 | ProgramServicesAmt |
| Management And General | $27,556 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,367 | TotalAmt |
| Program Services | $4,627 | ProgramServicesAmt |
| Management And General | $17,740 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $157,354 | TotalAmt |
| Program Services | $123,134 | ProgramServicesAmt |
| Management And General | $34,220 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,510 | TotalAmt |
| Program Services | $57,601 | ProgramServicesAmt |
| Management And General | $24,909 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,724 | TotalAmt |
| Management And General | $30,724 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| CONTRACT SERVICES | $2,891,663 | $2,889,888 | $1,775 |
| PART TIME LABOR | $110,183 | $110,183 | |
| INKIND | $61,695 | $61,695 | |
| EVENT MANAGEMENT | $36,209 | $36,209 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,108 | TotalAmt |
| Program Services | $3,027 | ProgramServicesAmt |
| Management And General | $14,081 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,295,476 | TotalAmt |
| Program Services | $3,696,876 | ProgramServicesAmt |
| Management And General | $598,600 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $519,036 | BOYAmt |
| EOY | $694,810 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,853 | BOYAmt |
| EOY | $377,000 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $108,732 | BOYAmt |
| EOY | $255,707 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,848 | BOYAmt |
| EOY | $12,002 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $738,816 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $190,476 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $171,736 | BOYAmt |
| EOY | $548,340 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $860,205 | BOYAmt |
| EOY | $1,887,859 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $181,364 | BOYAmt |
| EOY | $659,263 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $181,364 | BOYAmt |
| EOY | $659,263 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $678,841 | BOYAmt |
| EOY | $1,228,596 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $678,841 | BOYAmt |
| EOY | $1,228,596 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $860,205 | BOYAmt |
| EOY | $1,887,859 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $549,755 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $2,688,435 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,711,852 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,793,949 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,532,968 | CurrentTaxYearAmt |
| Total | $12,727,204 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $2,688,435 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,711,852 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,793,949 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,532,968 | CurrentTaxYearAmt |
| Total | $12,727,204 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $12,727,204 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $1,116 | CurrentTaxYearMinus3YearsAmt |
| Total | $1,116 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $1,116 | CurrentTaxYearMinus3YearsAmt |
| Total | $1,116 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $2,689,551 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,711,852 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,793,949 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,532,968 | CurrentTaxYearAmt |
| Total | $12,728,320 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99990 | PublicSupportCY509Pct |
| Investment Income CY | 0.00010 | InvestmentIncomeCYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $738,816 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $190,476 | DepreciationAmt |
| Book Value | $548,340 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $548,340 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $4,845,231 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $4,845,231 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $4,845,231 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,295,476 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $4,295,476 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $4,295,476 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE BID IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. THE BIDS MANAGEMENT EVALUATES TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN ITS TAX RETURNS TO DETERMINE WHETHER THE TAX POSITIONS ARE MORE-LIKELY-THAN-NOT OF BEING SUSTAINED BY THE APPLICABLE TAX AUTHORITY. TAX POSITIONS NOT DEEMED TO MEET THE MORE-LIKELY-THAN-NOT THRESHOLD, ALONG WITH ACCRUED INTEREST AND PENALTY THEREON WOULD BE RECORDED AS AN EXPENSE IN THE CURRENT YEAR FINANCIAL STATEMENTS. AT DECEMBER 31, 2013, MANAGEMENT BELIEVES THAT IT HAS NO UNCERTAIN TAX POSITIONS WITHIN ITS OPEN TAX YEARS 2011, 2012, AND 2013. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROSEMARIE SANSONE | PersonNm |
| Title | PRESIDENT | TitleTxt |
| Base Compensation Filing Org | $158,000 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $4,740 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $2,298 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $165,038 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | REALTY SERVICES ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | MEMBER OF BOARD OF DIRECTORS ORGANIZATION | RelationshipDescriptionTxt |
| Transaction | $131,471 | TransactionAmt |
| Transaction | THE BID LEASES TWO OFFICE SPACES AT ARCH STREET AND FRANKLIN STREET. ONE LEASE IS WITH A BID MEMBER, THE OTHER IS WITH AN ENTITY FOR WHICH A DIRECTOR WORKS. THE TOTAL RENT EXPENSE FOR 2014 WAS $131,471. | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | BOARD MEMBERS RENT SPACES FOR THEIR BUSINESSES FROM ENTITIES FOR WHICH A DIRECTOR(S) WORKS. |
| FORM 990, PART VI, SECTION A, LINE 6 | PER THE BID'S CORPORATE BYLAWS, ALL PROPERTY OWNER MEMBERS OF THE DOWNTOWN BOSTON BUSINESS IMPROVEMENT DISTRICT CORPORATION ARE ELECTORS, WHOSE ANNUAL ACTIONS INCLUDE THE ELECTION OF THE BOARD OF DIRECTORS, UPDATING THE IMPROVEMENT PLAN, THE FIVE YEAR RENEWAL VOTE DESCRIBED IN THE IMPROVEMENT PLAN, AND ANY OTHER ACTION REQUIRED OR PERMITTED TO BE TAKEN BY MEMBERS OF A CORPORATION PURSUANT TO M.G.L CHAPTER 180, M.G.L CHAPTER 400, THE IMPROVEMENT PLAN, OR THE BYLAWS. |
| FORM 990, PART VI, SECTION A, LINE 7A | PROPERTY OWNERS WITHIN THE DISTRICT ELECT THE MEMBERS OF THE GOVERNING BODY. IN ADDITION, THE PROPERTY OWNERS VOTE EVERY FIVE YEARS TO CONTINUE THE BID. |
| FORM 990, PART VI, SECTION A, LINE 7B | MEMBERS ARE GIVEN THE RIGHT TO APPROVE ANY CHANGES TO THE CORPORATION'S BY-LAWS. THE BOARD CAN VOTE TO CHANGE THE CORPORATION'S BYLAWS. THERE IS NO REQUIREMENT FOR THE MEMBERSHIP TO VOTE OR RATIFY THE CHANGES TO THE BYLAWS, ALTHOPUGH THE MEMBERS MUST VOTE TO CHANGE THE IMPROVEMENT PLAN. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS REVIEWED BY THE FINANCE MANAGER, PRESIDENT, CHAIR AND TREASURER OF THE BOARD. A COPY WILL BE PROVIDED TO THE CHAIR, VICE-CHAIR, TREASURER, CLERK OF THE BOARD AND FINANCE AND AUDIT COMMITTEE PRIOR TO SUBMISSION. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XII, LINE 2C: | THERE HAVE BEEN NO CHANGES IN THE FINANCE COMMITTEES' AUDIT OVERSIGHT OR INDEPENDENT ACCOUNTANT SELECTION PROCESS. |
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