ROXBURY COMMUNITY COLLEGE FOUNDATION INC: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
ROXBURY COMMUNITY COLLEGE FOUNDATION INC (EIN 22-2536037)
Tax period
2013-07-01 to 2014-06-30
Filed
2015-05-15
IRS object ID
201521359349304912
Schema version
2013v4.0
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)
Return2015-05-15T12:28:37-05:00ReturnTs
Tax Period End2014-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN043000523PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1O'CONNOR & DREW PCBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line125 BRAINTREE HILL OFFICE PARKAddressLine1
CityBRAINTREECity
StateMAState
ZIP Code02184ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN222536037EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ROXBURY COMMUNITY COLLEGE FOUNDATIONBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlROXBBusinessNameControlTxt
Phone6174260060PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11234 COLUMBUS AVENUE NO 210AddressLine1
CityROXBURYCity
StateMAState
ZIP Code02120ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMYRAN PARKER-BRASSPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone6176356769PhoneNum
Signature2015-05-15SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSTEVEN J COHENPreparerPersonNm
PTINP00747146PTIN
Phone6174711120PhoneNum
Preparation2015-05-14PreparationDt
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2016-02-25 16:41:14ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMYRAN PARKER-BRASSPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11234 COLUMBUS AVENUE NO 210AddressLine1
CityROXBURYCity
StateMAState
ZIP Code02120ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$1,831,914GrossReceiptsAmt
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$75,982PYContributionsGrantsAmt
CY Contributions Grants$167,552CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$314,450PYInvestmentIncomeAmt
CY Investment Income$252,431CYInvestmentIncomeAmt
PY Other Revenue$18,817PYOtherRevenueAmt
CY Other Revenue$23,732CYOtherRevenueAmt
PY Total Revenue$409,249PYTotalRevenueAmt
CY Total Revenue$443,715CYTotalRevenueAmt
PY Grants And Similar Paid$229,184PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$96,453CYGrantsAndSimilarPaidAmt
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$275,116PYOtherExpensesAmt
CY Other Expenses$91,065CYOtherExpensesAmt
PY Total Expenses$504,300PYTotalExpensesAmt
CY Total Expenses$187,518CYTotalExpensesAmt
PY Revenues Less Expenses-$95,051PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$256,197CYRevenuesLessExpensesAmt
Total Assets BOY$3,476,415TotalAssetsBOYAmt
Total Assets EOY$3,804,334TotalAssetsEOYAmt
Total Liabilities BOY$172,256TotalLiabilitiesBOYAmt
Total Liabilities EOY$55,764TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,304,159NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,748,570NetAssetsOrFundBalancesEOYAmt
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$77,798ExpenseAmt
Grant$77,798GrantAmt
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

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$18,655ExpenseAmt
Grant$18,655GrantAmt
DescSCHOLARSHIP: TO PROVIDE SCHOLARSHIP SUPPORT TO STUDENTS IN NEED WHO HAVE ACHIEVED SCHOLARSHIP HONORS AND ARE RECOGNIZED BY THE FACULTY.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$96,453TotalProgramServiceExpensesAmt
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 IndividualsYes (1)GrantsToIndividualsInd
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 Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam MemYes (1)BusinessRlnWithFamMemInd
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 Document2IRPDocumentCnt
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
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
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 BodyYes (1)Form990ProvidedToGvrnBodyInd
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 MANAGEMENTBusinessNameLine1
FieldValueIRS element (for citing)
Phone7819336726PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line141 MAIN STREETAddressLine1
CitySTERLINGCity
StateMAState
ZIP Code01564ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
SONIA ALLEYNE
FORMER PRESIDENT1.00Yes (X)Yes (X)$0$0$0
ELIZABETH CLARK
BOARD MEMBER1.00Yes (X)Yes (X)$0$74,501$19,147
DANNY BRUNDAGE
FORMER BOARD MEMBER1.00Yes (X)$0$0$0
ROBERT FLEMING
TREASURER2.00Yes (X)Yes (X)$0$0$0
DEBORAH HUGHES
VICE-PRESIDENT1.00Yes (X)Yes (X)$0$0$0
MYRAN PARKER-BRASS
PRESIDENT4.00Yes (X)Yes (X)$0$0$0
WAYNE PROCOPE
FORMER BOARD MEMBER1.00Yes (X)Yes (X)$0$0$0
RAMONA SALAS
CLERK1.00Yes (X)Yes (X)$0$0$0
RONALD CRAWLEY JR
MEMBER1.00Yes (X)$0$0$0
GREGORY ST DICK
MEMBER1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$74,501TotReportableCompRltdOrgAmt
Total Other Compensation$19,147TotalOtherCompensationAmt
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$167,552AllOtherContributionsAmt
Total Contributions$167,552TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$69,812TotalRevenueColumnAmt
Exclusion$69,812ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$1,538,955SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$1,356,336SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$182,619SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$182,619TotalRevenueColumnAmt
Exclusion$182,619ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$55,595FundraisingGrossIncomeAmt
Fundraising Direct Expenses$31,863FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$23,732TotalRevenueColumnAmt
Exclusion$23,732ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$443,715TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$276,163ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$77,798TotalAmt
Program Services$77,798ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$18,655TotalAmt
Program Services$18,655ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$37,578TotalAmt
Management And General$37,578ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$40,214TotalAmt
Management And General$40,214ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$10,901TotalAmt
Management And General$10,901ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$162TotalAmt
Management And General$162ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,335TotalAmt
Management And General$1,335ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUSDesc
Total$875TotalAmt
Management And General$875ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$187,518TotalAmt
Program Services$96,453ProgramServicesAmt
Management And General$91,065ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$28,207BOYAmt
EOY$124,579EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$826,563BOYAmt
EOY$797,589EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$19,963BOYAmt
EOY$5,410EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$1,265BOYAmt
EOY$1,334EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$2,600,417BOYAmt
EOY$2,875,422EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,476,415BOYAmt
EOY$3,804,334EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
BOY$168,656BOYAmt
EOY$55,764EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$3,600BOYAmt
EOY$0EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$172,256BOYAmt
EOY$55,764EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$42,531BOYAmt
EOY$131,736EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,448,977BOYAmt
EOY$1,804,183EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,812,651BOYAmt
EOY$1,812,651EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,304,159BOYAmt
EOY$3,748,570EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,476,415BOYAmt
EOY$3,804,334EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$256,197ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$188,214NetUnrlzdGainsLossesInvstAmt
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)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type3 Func IntYes (X)SupportingOrgType3FuncIntInd
CertificationYes (X)CertificationInd
Contribution Controller0ContributionControllerInd
Contribution Family0ContributionFamilyInd
Contribution35 Controlled0Contribution35ControlledInd

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1ROXBURY COMMUNITY COLLEGEBusinessNameLine1
FieldValueIRS element (for citing)
EIN042726857EIN
Organization Type2OrganizationTypeDesc
Governing Document ListedYes (1)GoverningDocumentListedInd
Supported Org NotifiedYes (1)SupportedOrgNotifiedInd
US OrganizedYes (1)USOrganizedInd
Support$96,453SupportAmt
FieldValueIRS element (for citing)
Supported Organizations Total1SupportedOrganizationsTotalCnt
Support Sum$96,453SupportSumAmt

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$2,748,646BeginningYearBalanceAmt
Investment Earnings Or Losses$358,820InvestmentEarningsOrLossesAmt
End Year Balance$3,107,466EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

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

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,553,286BeginningYearBalanceAmt
Investment Earnings Or Losses$12,258InvestmentEarningsOrLossesAmt
Other Expenditures$27,896OtherExpendituresAmt
End Year Balance$2,537,648EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,141,253BeginningYearBalanceAmt
Contributions$7,774ContributionsAmt
Investment Earnings Or Losses$450,690InvestmentEarningsOrLossesAmt
Other Expenditures$46,431OtherExpendituresAmt
End Year Balance$2,553,286EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,030,602BeginningYearBalanceAmt
Contributions$5,000ContributionsAmt
Investment Earnings Or Losses$156,076InvestmentEarningsOrLossesAmt
Other Expenditures$50,425OtherExpendituresAmt
End Year Balance$2,141,253EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.05000BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.59000PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.36000TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$623,578TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$188,214NetUnrealizedGainsInvstAmt
Other Revenue$31,863OtherRevenueAmt
Revenue Not Reported$220,077RevenueNotReportedAmt
Revenue Subtotal$403,501RevenueSubtotalAmt
Investment Expenses Not Incld$40,214InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$40,214RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$443,715TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$179,167TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$31,863OtherExpensesIncludedAmt
Expenses Not Reported$31,863ExpensesNotReportedAmt
Expenses Subtotal$147,304ExpensesSubtotalAmt
Investment Expenses Not Incld2$40,214InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$40,214ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$187,518TotalExpensesPerForm990Amt

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:US GENERALLY ACCEPTED ACCOUNTING PRINCIPLES 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. INTEREST AND PENALTIES, IF ANY, RELATED TO ASSESSMENTS BY TAX AUTHORITIES WILL BE CLASSIFIED AS A COMPONENT OF INTEREST EXPENSE AND OTHER EXPENSE, RESPECTIVELY, IN THE STATEMENT OF ACTIVITIES AND CHANGES IN NET ASSETS. A TAX POSITION MAY BE CONSIDERED AS TAKEN ANY TIME A TAXPAYER CHOOSES AMONGST ALTERNATIVES THAT AFFECT THE AMOUNT OF THEIR TAX OBLIGATIONS AND INCLUDE FOR EXAMPLE: TAX EXEMPT STATUS; STATUS AS A PASS-THOUGH ENTITY (S CORPORATIONS); DECISIONS MADE IN THE PROCESS OF CONFORMING WITH TAX LAWS; DECISIONS NOT TO FILE IN CERTAIN JURISDICTIONS; ALLOCATION OF INCOME BETWEEN JURISDICTIONS AND THE CHARACTERIZATION OF INCOME OR EXPENSES. TAX RETURNS ARE ROUTINELY OPEN FOR REVIEW BY THE TAX AUTHORITIES FOR THREE YEARS FROM THEIR DUE DATE. IN CERTAIN CIRCUMSTANCES THE STATUTE OF LIMITATIONS MAY REMAIN OPEN INDEFINITELY.
PART XI, LINE 2D - OTHER ADJUSTMENTS:FUNDRAISING COSTS 31,863.
PART XII, LINE 2D - OTHER ADJUSTMENTS:FUNDRAISING COSTS 31,863.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Name Of Event1GOLF TOURNAMENTNameOfEvent1Amt
Gross Receipts Event1$33,868GrossReceiptsEvent1Amt
Gross Revenue Event1$33,868GrossRevenueEvent1Amt
Non Cash Prizes Event1$4,660NonCashPrizesEvent1Amt
Rent Facility Costs Event1$7,795RentFacilityCostsEvent1Amt
Other Direct Expenses Event1$3,371OtherDirectExpensesEvent1Amt
Name Of Event240TH ANNIVERSARY DINNERNameOfEvent2Amt
Gross Receipts Event2$21,727GrossReceiptsEvent2Amt
Gross Revenue Event2$21,727GrossRevenueEvent2Amt
Food And Beverage Event2$16,037FoodAndBeverageEvent2Amt
Gross Receipts Total$55,595GrossReceiptsTotalAmt
Gross Revenue Total Events$55,595GrossRevenueTotalEventsAmt
Non Cash Prizes Total Events$4,660NonCashPrizesTotalEventsAmt
Rent Fclty Costs Total Events$7,795RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events$16,037FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events$3,371OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$31,863DirectExpenseSummaryEventsAmt
Net Income Summary$23,732NetIncomeSummaryAmt

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 COLLEGEBusinessNameLine1

US Address USAddress

FieldValueIRS element (for citing)
Address Line11234 COLUMBUS AVENUEAddressLine1
CityROXBURYCity
StateMAState
ZIP Code02120ZIPCode
FieldValueIRS element (for citing)
Recipient EIN042726857RecipientEIN
IRC Section115IRCSectionDesc
Cash Grant$77,798CashGrantAmt
Valuation Method UsedFMVValuationMethodUsedDesc
Purpose Of GrantSUPPORT OF THE COLLEGE AND ITS STUDENTS THROUGH VARIOUS GRANTS.PurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)

Grant TypeGrantTypeTxtRecipientRecipientCntCash GrantCashGrantAmt
SCHOLARSHIPS41$11,655
GRANTS8$7,000

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 2014, 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 11A COPY OF THE 990 IS GIVEN TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL. ONCE APPROVED, THE FORM 990 IS FILED WITH THE IRS.
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 RESONSIBLE 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 COLLEGEBusinessNameLine1

US Address USAddress

FieldValueIRS element (for citing)
Address Line11234 COLUMBUS AVENUEAddressLine1
CityROXBURYCity
StateMAState
ZIP Code02120ZIPCode
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 COLLEGEBusinessNameLine1
FieldValueIRS element (for citing)
Transaction TypeBTransactionTypeTxt
Involved$96,453InvolvedAmt
Method Of Amount DeterminationGRANT SCHEDULEMethodOfAmountDeterminationTxt

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