BOSTON ARCHITECTURAL COLLEGE: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- BOSTON ARCHITECTURAL COLLEGE (EIN 04-2271070)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2015-02-12
- IRS object ID
- 201540439349300949
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule F
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-02-12T10:21:45-06:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 043000523 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | O'CONNOR & DREW PC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 25 BRAINTREE HILL OFC PK SUITE 102 | AddressLine1 |
| City | BRAINTREE | City |
| State | MA | State |
| ZIP Code | 02184 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042271070 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BOSTON ARCHITECTURAL COLLEGE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BOST | BusinessNameControlTxt |
| Phone | 6172625000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 320 NEWBURY STREET | AddressLine1 |
| City | BOSTON | City |
| State | MA | State |
| ZIP Code | 02115 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DR JULIA HALEVY | PersonNm |
| Person Title | PROVOST | PersonTitleTxt |
| Phone | 6172625000 | PhoneNum |
| Signature | 2015-02-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | EDWARD S BUISER | PreparerPersonNm |
| PTIN | P01258774 | PTIN |
| Phone | 6174711120 | PhoneNum |
| Preparation | 2015-02-10 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DR JULIA HALEVY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 320 NEWBURY ST | AddressLine1 |
| City | BOSTON | City |
| State | MA | State |
| ZIP Code | 02115 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $19,883,933 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.THE-BAC.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1889 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | HIGHER EDUCATION | ActivityOrMissionDesc |
| Voting Members Governing Body | 18 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 18 | VotingMembersIndependentCnt |
| Total Employee | 779 | TotalEmployeeCnt |
| Total Volunteers | 120 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,219,074 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,444,868 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $17,636,551 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $17,680,844 | CYProgramServiceRevenueAmt |
| PY Investment Income | $347,009 | PYInvestmentIncomeAmt |
| CY Investment Income | $456,183 | CYInvestmentIncomeAmt |
| PY Other Revenue | $148,121 | PYOtherRevenueAmt |
| CY Other Revenue | $183,017 | CYOtherRevenueAmt |
| PY Total Revenue | $19,350,755 | PYTotalRevenueAmt |
| CY Total Revenue | $19,764,912 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $340,035 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $296,469 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $11,653,909 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $11,891,546 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $104,960 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $7,075,272 | PYOtherExpensesAmt |
| CY Other Expenses | $7,320,882 | CYOtherExpensesAmt |
| PY Total Expenses | $19,069,216 | PYTotalExpensesAmt |
| CY Total Expenses | $19,508,897 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $281,539 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $256,015 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $36,258,958 | TotalAssetsBOYAmt |
| Total Assets EOY | $37,103,226 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $19,447,087 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $18,931,096 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $16,811,871 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $18,172,130 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE BAC IS COMMITTED TO PROVIDE EXCELLENCE IN DESIGN EDUCATION GROUNDED IN PRACTICE AND ACCESSIBLE TO DIVERSE COMMUNITIES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $15,293,928 | ExpenseAmt |
| Grant | $296,469 | GrantAmt |
| Revenue | $17,680,844 | RevenueAmt |
| Desc | THE BAC IS COMMITTED TO PROVIDE EXCELLENCE IN DESIGN EDUCATION GROUNDED IN PRACTICE AND ACCESSIBLE TO DIVERSE COMMUNITIES. | Desc |
| Total Program Service Expenses | $15,293,928 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | Yes (1) | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | 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 | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| 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 | 0 | 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 |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 71 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 779 | 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 | Yes (1) | NondeductibleContributionsInd |
| Nondeductible Contri Discl | Yes (1) | NondeductibleContriDisclInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 18 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 18 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | 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 | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | 0 | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KATHLEEN ROOD VP FOR FINANCE & ADMIN | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6172625000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 320 NEWBURY STREET | AddressLine1 |
| City | BOSTON | City |
| State | MA | State |
| ZIP Code | 02115 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (29 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|---|
| DANA C ROWAN | |||||||||
| VICE CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| ROBERT ABROWN AIA IIDA | |||||||||
| ELECTED TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| CATHY EDGERLY | |||||||||
| ELECTED TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| STEPHEN BELL AIA | |||||||||
| ELECTED TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| CHRISTINE ARAUJO | |||||||||
| ELECTED TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| JAY PHILOMENA IIDA | |||||||||
| ELECTED TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| CAROLE C WEDGE FAIA LEED AP | |||||||||
| ELECTED TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| RICHARD FITZGERALD | |||||||||
| ELECTED TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| ARTHUR HURLEY III | |||||||||
| ELECTED TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| PETER GAINES CLU CHFC CRPC | |||||||||
| ELECTED TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| NEAL B GLICK ESQ | |||||||||
| ELECTED TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| STEVEN F MCDONALD | |||||||||
| ELECTED TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| MICHAEL G MORRIS ESQ | |||||||||
| ELECTED TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| CYNTHIA W SMITH FASLA CLARB | |||||||||
| ELECTED TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| BARBARA SMITH-BACON | |||||||||
| ELECTED TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| RICHARD J SNYDER | |||||||||
| ELECTED TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| RICHARD LMARTINI AIA | |||||||||
| ELECTED TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| CHAD J DAGRACA CPA | |||||||||
| BOARD TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| WILLIAM L PARKER ESQ | |||||||||
| BOARD SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| MARC W PELLETIER | |||||||||
| BOARD CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| KATHLEEN C ROOD | |||||||||
| VP FINANCE & ADMININISTRATION | 40.00 | Yes (X) | $123,684 | $0 | $18,879 | ||||
| DR THEODORE C LANDSMARK ME | |||||||||
| PRESIDENT | 40.00 | Yes (X) | $227,541 | $0 | $10,443 | ||||
| DRJULIA HALEVY | |||||||||
| PROVOST | 40.00 | $171,982 | $0 | $19,428 | Yes (X) | ||||
| KAREN MUNCASTER | |||||||||
| VP OF PROFESSIONAL & CONTINUING EDU | 40.00 | $151,091 | $0 | $598 | Yes (X) | ||||
| CRANDON GUSTAFSON | |||||||||
| HEAD, SCHOOL OF DESIGN STUDIES | 40.00 | $116,408 | $0 | $18,757 | Yes (X) | ||||
| LEN CHARNEY | |||||||||
| HEAD, PRACTICE DEPARTMENT | 40.00 | $102,752 | $0 | $27,766 | Yes (X) | ||||
| STEVEN OGAWA | |||||||||
| HEAD, IT OPERATIONS | 40.00 | $104,592 | $0 | $1,248 | Yes (X) | ||||
| DIANA RAMIREZ-JASSO | |||||||||
| DEAN, GRADUATE STUDIES | 40.00 | $118,282 | $0 | $498 | Yes (X) | ||||
| JAMES T DUNN | |||||||||
| FORMER EXECUTIVE VP | 40.00 | $170,364 | $0 | $17,860 | Yes (X) | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,286,696 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $115,477 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 9 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| VALLEYCREST LANDSCAPE DEVELOPERS | |||||
| 17 ELECTRIC AVE | BRIGHTON | MA | 02135 | CONSTRUCTION | $747,306 |
| COMMODORE BUILDERS | |||||
| 80 BRIDGE ST | NEWTON | MA | 02458 | CONSTRUCTION | $548,054 |
| LONGWOOD SECURITY | |||||
| NEWBURY ST | BOSTON | MA | 02115 | SECURITY | $248,102 |
| CLEARY ELEVATOR | |||||
| 47 INTERVALE STREET | QUINCY | MA | 02169 | CONSTRUCTION | $199,236 |
| SELBERT PERKINS DESIGN | |||||
| 5 WATER STREET | ARLINGTON | MA | 02476 | DESIGN | $172,139 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $10,375 | FundraisingAmt |
| All Other Contributions | $1,434,493 | AllOtherContributionsAmt |
| Total Contributions | $1,444,868 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TUITION AND FEES | Desc |
| Business | 611600 | BusinessCd |
| Total Revenue Column | $17,680,844 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $17,680,844 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $17,680,844 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $456,183 | TotalRevenueColumnAmt |
| Exclusion | $456,183 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $147,000 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $74,419 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $72,581 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $72,581 | TotalRevenueColumnAmt |
| Exclusion | $72,581 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $154,175 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $10,375 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $44,602 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $109,573 | TotalRevenueColumnAmt |
| Exclusion | $109,573 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 611600 | BusinessCd |
| Total Revenue Column | $863 | TotalRevenueColumnAmt |
| Exclusion | $863 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $863 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $19,764,912 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $17,680,844 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $639,200 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $296,469 | TotalAmt |
| Program Services | $296,469 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $723,515 | TotalAmt |
| Program Services | $200,086 | ProgramServicesAmt |
| Management And General | $523,429 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,446,521 | TotalAmt |
| Program Services | $7,924,017 | ProgramServicesAmt |
| Management And General | $1,468,604 | ManagementAndGeneralAmt |
| Fundraising | $53,900 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,402 | TotalAmt |
| Program Services | $5,950 | ProgramServicesAmt |
| Management And General | $1,452 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $859,133 | TotalAmt |
| Program Services | $692,389 | ProgramServicesAmt |
| Management And General | $161,648 | ManagementAndGeneralAmt |
| Fundraising | $5,096 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $854,975 | TotalAmt |
| Program Services | $722,092 | ProgramServicesAmt |
| Management And General | $128,374 | ManagementAndGeneralAmt |
| Fundraising | $4,509 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $73,457 | TotalAmt |
| Management And General | $73,457 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,662 | TotalAmt |
| Management And General | $46,662 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $437,239 | TotalAmt |
| Program Services | $189,576 | ProgramServicesAmt |
| Management And General | $247,612 | ManagementAndGeneralAmt |
| Fundraising | $51 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $410,071 | TotalAmt |
| Program Services | $302,476 | ProgramServicesAmt |
| Management And General | $107,595 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $754,495 | TotalAmt |
| Program Services | $309,171 | ProgramServicesAmt |
| Management And General | $439,093 | ManagementAndGeneralAmt |
| Fundraising | $6,231 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $302,587 | TotalAmt |
| Program Services | $94,260 | ProgramServicesAmt |
| Management And General | $208,327 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,803,989 | TotalAmt |
| Program Services | $1,508,700 | ProgramServicesAmt |
| Management And General | $295,289 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $232,555 | TotalAmt |
| Program Services | $197,816 | ProgramServicesAmt |
| Management And General | $34,732 | ManagementAndGeneralAmt |
| Fundraising | $7 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $196,503 | TotalAmt |
| Program Services | $159,472 | ProgramServicesAmt |
| Management And General | $36,975 | ManagementAndGeneralAmt |
| Fundraising | $56 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $740,476 | TotalAmt |
| Program Services | $739,773 | ProgramServicesAmt |
| Management And General | $703 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,451,501 | TotalAmt |
| Program Services | $1,378,898 | ProgramServicesAmt |
| Management And General | $72,603 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $125,581 | TotalAmt |
| Program Services | $121,118 | ProgramServicesAmt |
| Management And General | $4,463 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| PROGRAM DEVELOPMENT | $307,550 | $248,696 | $58,854 | |
| PRINTING | $268,048 | $107,695 | $125,243 | $35,110 |
| MISCELLANEOUS | $77,927 | $34,027 | $43,900 | |
| TEMPORARY HELP | $59,437 | $53,889 | $5,548 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,804 | TotalAmt |
| Program Services | $7,358 | ProgramServicesAmt |
| Management And General | $25,446 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,508,897 | TotalAmt |
| Program Services | $15,293,928 | ProgramServicesAmt |
| Management And General | $4,110,009 | ManagementAndGeneralAmt |
| Fundraising | $104,960 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,384,209 | BOYAmt |
| EOY | $956,212 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,750,684 | BOYAmt |
| EOY | $3,592,562 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,247 | BOYAmt |
| EOY | $29,821 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $136,402 | BOYAmt |
| EOY | $881,957 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $151,741 | BOYAmt |
| EOY | $176,596 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $37,506,663 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $15,484,573 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,619,042 | BOYAmt |
| EOY | $22,022,090 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,077,186 | BOYAmt |
| EOY | $8,350,134 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,137,447 | BOYAmt |
| EOY | $1,093,854 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,258,958 | BOYAmt |
| EOY | $37,103,226 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,629,668 | BOYAmt |
| EOY | $1,530,465 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $904,453 | BOYAmt |
| EOY | $886,489 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,884,309 | BOYAmt |
| EOY | $16,514,142 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,657 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,447,087 | BOYAmt |
| EOY | $18,931,096 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,137,239 | BOYAmt |
| EOY | $9,828,138 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,473,646 | BOYAmt |
| EOY | $5,108,839 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,200,986 | BOYAmt |
| EOY | $3,235,153 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,811,871 | BOYAmt |
| EOY | $18,172,130 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,258,958 | BOYAmt |
| EOY | $37,103,226 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $256,015 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,104,244 | NetUnrlzdGainsLossesInvstAmt |
| 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 | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenues Included | $0 | RevenuesIncludedAmt |
| Assets Included | $87,230 | AssetsIncludedAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $9,503,674 | BeginningYearBalanceAmt |
| Contributions | $35,916 | ContributionsAmt |
| Investment Earnings Or Losses | $1,523,829 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $352,444 | OtherExpendituresAmt |
| End Year Balance | $10,710,975 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $8,673,793 | BeginningYearBalanceAmt |
| Contributions | $83,860 | ContributionsAmt |
| Investment Earnings Or Losses | $1,134,950 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $388,929 | OtherExpendituresAmt |
| End Year Balance | $9,503,674 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $8,687,621 | BeginningYearBalanceAmt |
| Contributions | $85,447 | ContributionsAmt |
| Investment Earnings Or Losses | $210,980 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $310,255 | OtherExpendituresAmt |
| End Year Balance | $8,673,793 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,536,798 | BeginningYearBalanceAmt |
| Contributions | $17,754 | ContributionsAmt |
| Investment Earnings Or Losses | $1,445,030 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $311,961 | OtherExpendituresAmt |
| End Year Balance | $8,687,621 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,733,239 | BeginningYearBalanceAmt |
| Contributions | $269,889 | ContributionsAmt |
| Investment Earnings Or Losses | $849,622 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $315,952 | OtherExpendituresAmt |
| End Year Balance | $7,536,798 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.28270 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.27810 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.43920 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,077,483 | OtherCostOrOtherBasisAmt |
| Book Value | $4,077,483 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $22,729,325 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,561,378 | DepreciationAmt |
| Book Value | $15,167,947 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,728,514 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,693,648 | DepreciationAmt |
| Book Value | $34,866 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,252,408 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,229,547 | DepreciationAmt |
| Book Value | $1,022,861 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,718,933 | OtherCostOrOtherBasisAmt |
| Book Value | $1,718,933 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $22,022,090 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $20,947,918 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,104,244 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $78,762 | OtherRevenueAmt |
| Revenue Not Reported | $1,183,006 | RevenueNotReportedAmt |
| Revenue Subtotal | $19,764,912 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $19,764,912 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $19,587,659 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $78,762 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $78,762 | ExpensesNotReportedAmt |
| Expenses Subtotal | $19,508,897 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $19,508,897 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART III, LINE 4: | HISTORICAL SAMPLES SERVES AS EXAMPLES OF DESIGN FOR OUR STUDENTS. COLLECTION INCLUDES EXAMPLES OF UNIQUE PIECES OF SCULPTURE, ART AND FURNISHINGS. |
| PART V, LINE 4: | MAINLY RESTRICTED FOR SCHOLARSHIPS AND AWARDS. |
| PART X, LINE 2: | GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, AS PRACTICED IN THE UNITED STATES OF AMERICA, REQUIRE AN ENTITY TO ASSESS THE PROBABILITY THAT A TAX POSITION HAS A, MORE LIKELY THAN NOT, 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 EXPENSES, RESPECTIVELY, IN THE STATEMENTS 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 OF A PASS-THROUGH 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. THE COLLEGE HAS BEEN NOTIFIED BY THE INTERNAL REVENUE SERVICE THAT IT MEETS THE QUALIFICATIONS TO BE CLASSIFIED AS A TAX EXEMPT ENTITY UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE. SINCE THE CONTINUANCE OF THIS STATUS IS BASED UPON CONTINUING QUALIFICATION, THE COLLEGE HAS IDENTIFIED THIS AS A TAX POSITION. HOWEVER, IT HAS DETERMINED THAT THIS TAX POSITION MEETS, MORE LIKELY THAN NOT, SUSTAINABILITY AND DOES NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING EXPENSES 44,602. RENTAL EXPENSES 74,419. FINANCIAL AID ADDED BACK FOR TAX -40,259. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING EXPENSES 44,602. RENTAL EXPENSE 74,419. FINANCIAL AID ADDED BACK FOR TAX -40,259. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | THE RACIALLY NONDISCRIMINATORY POLICY TOWARDS STUDENTS IS PUBLISHED IN THE STUDENT HANDBOOK. |
| SCHEDULE E, PART I, LINE 6 | THE ORGANIZATION RECEIVES FEDERAL AID FROM GOVERNMENTAL AGENCIES FOR SCHOLARSHIPS AND AWARDS FOR STUDENTS. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| PAKISTAN | 0 | 0 | PROGRAM SERVICES | ACADEMIC SUPPORT | $37,651 |
| MALTA | 0 | 0 | PROGRAM SERVICES | ACADEMIC SUPPORT | $14,410 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continutation Total Office | 0 | ContinutationTotalOfficeCnt |
| Continutation Total Employee | 0 | ContinutationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $52,061 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $52,061 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION DIDN'T PROVIDE ANY GRANTS OR OTHER ASSISTANCE OUTSIDE THE U.S. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | GALA | NameOfEvent1Amt |
| Gross Receipts Event1 | $164,550 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $10,375 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $154,175 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $32,111 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $12,491 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $164,550 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $10,375 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $154,175 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $32,111 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $12,491 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $44,602 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $109,573 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIPS AND FINANCIAL AID | GrantTypeTxt |
| Recipient | 137 | RecipientCnt |
| Cash Grant | $296,469 | CashGrantAmt |
| Valuation Method Used | FMV | ValuationMethodUsedDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE VP OF FINANCE AND ADMINISTRATION STAFF OVERSEE THAT THE PROVISIONS OF THE GRANT ARE MET IN ACCORDANCE WITH GUIDELINES OR AGREEMENTS SET FORTH, WHETHER THAT'S USE OF DONOR, GOVERNMENT OR PRIVATE SOURCES. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DR THEODORE C LANDSMARK ME | ||||||||||||||
| PRESIDENT | $216,541 | $0 | $0 | $0 | $11,000 | $0 | $0 | $0 | $10,443 | $0 | $237,984 | $0 | $0 | $0 |
| DRJULIA HALEVY | ||||||||||||||
| PROVOST | $160,502 | $0 | $0 | $0 | $11,480 | $0 | $0 | $0 | $19,428 | $0 | $191,410 | $0 | $0 | $0 |
| KAREN MUNCASTER | ||||||||||||||
| VP OF PROFESSIONAL & CONTINUING EDU | $151,091 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $598 | $0 | $151,689 | $0 | $0 | $0 |
| JAMES T DUNN | ||||||||||||||
| FORMER EXECUTIVE VP | $155,364 | $0 | $0 | $0 | $15,000 | $0 | $0 | $0 | $17,860 | $0 | $188,224 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 4A | FormAndLineReferenceDesc |
| Explanation | .JAMES DUNN RECEIVED 6 MONTHS OF SEVERANCE PAYMENTS EQUAL TO APPROXIMATELY $82,300 | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| MASSACHUSETTS DEVELOPMENT FINANCE AGENT | ||||||||
| A | 043431814 | 57583RHQ1 | 2006-12-21 | $12,900,091 | ACQUISITION/RENOVATION OF 951 BOYLSTON STREET; REFUND OF NONPROFIT FIN. LOAN | 0 | 0 | 0 |
| MASSACHUSETTS DEVELOPMENT FINANCE AGENT | ||||||||
| B | 043431814 | NONEAVAIL | 2012-03-19 | $5,800,000 | ACQUISITION/RENOVATION OF 951 BOYLSTON STREET AND 320 NEWBURY STREET REFUND | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)
| Bond ReferenceBondReferenceCd | Total ProceedsTotalProceedsAmt | In Reserve FundInReserveFundAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Credit EnhancementCreditEnhancementAmt | Capital ExpendituresCapitalExpendituresAmt | Substantial CompletionSubstantialCompletionYr | Current RefundingCurrentRefundingInd | Advance RefundingAdvanceRefundingInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd | RetiredRetiredAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|
| A | $12,900,091 | $806,303 | $258,000 | $814,146 | $11,021,642 | 2008 | 0 | 0 | Yes (1) | Yes (1) | |
| B | $5,800,000 | $116,000 | $2,643,749 | 2012 | Yes (1) | 0 | Yes (1) | Yes (1) | $3,040,251 |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Private Bus Use By OthersPrivateBusUseByOthersPct | Private Bus Concerning UBIPrivateBusConcerningUBIPct | Total Private Business UseTotalPrivateBusinessUsePct | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0.00000 | 0.00000 | 0.00000 | 0 | 0 | Yes (1) |
| B | 0 | 0 | 0 | 0 | 0.00000 | 0.00000 | 0.00000 | 0 | 0 | Yes (1) |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | Yes (1) | 0 | 0 | 0 | 0 | Yes (1) |
| B | 0 | Yes (1) | 0 | 0 | Yes (1) | 0 | 0 | 0 | 0 |
Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | Yes (1) |
| B | Yes (1) |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | DATE REBATE COMPUTATION PERFORMED | FormAndLineReferenceDesc |
| Explanation | ISSUER NAME: MASSACHUSETTS DEVELOPMENT FINANCE AGENT DATE THE REBATE COMPUTATION WAS PERFORMED: 01/24/2014 | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | THE BOARD OF TRUSTEES HAS DIRECTED THE AUDIT COMMITTEE TO REVIEW THE FORM 990 ON ITS BEHALF AND UPON ITS SATISFACTION FORWARD IT FOR EXECUTION TO THE PRESIDENT. THE FULLY EXECUTED FORM 990 IS SENT TO EACH MEMBER OF THE BOARD OF TRUSTEES PRIOR TO ITS SUBMISSION TO THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12 | THE POLICY APPLIES TO ALL BAC TRUSTEES, OVERSEERS, DIRECTORS, MEMBERS OF COMMITTEES WITH BOARD-DELEGATED POWERS, OFFICERS, STAFF, FACULTY, WHETHER FULL-TIME, PART-TIME, OR VOLUNTEER, AND STUDENTS. THE POLICY ALSO EXTENDS TO COVERED INDIVIDUAL'S FAMILY MEMBERS AND ORGANIZATIONS WITH WHICH THEY ARE AFFILIATED. THE POLICY REQUIRES EACH TRUSTEE, OFFICER, SENIOR STAFF MEMBER, AND PROGRAM DIRECTOR TO FILE AN ANNUAL STATEMENT IN SUCH FORM AS THE BOARD REQUIRES. PAST PRACTICE HAS BEEN TO REQUIRE ONLY THE BOARD OF TRUSTEE MEMBERS TO SUBMIT A WRITTEN ANNUAL DISCLOSURE FORM. THE CONFLICT OF INTEREST DISCLOSURE STATEMENTS WERE RECORDED AS COLLECTED FROM BOARD OF TRUSTEES MEMBERS FOR THE MAY 2013 ELECTED BOARD WITH THE EXCEPTION OF FIVE MEMBERS. THE FIVE MEMBERS WHO WERE NOT RECORDED AS HAVING COMPLETED DISCLOSURE STATEMENTS CAN LIKELY BE ATTRIBUTED TO INCOMPLETE RECORD KEEPING DUE TO THE RESIGNATION OF THE BOARD EXECUTIVE ASSISTANT DURING THE YEAR. A REPLACEMENT TO THIS POSITION HAS BEEN HIRED AND THE BAC IS CURRENTLY REVISING THE POLICY TO REQUIRE WRITTEN ANNUAL STATEMENTS FROM EACH OF THESE GROUPS AND TRACK AND DOCUMENT THE RESULTS. |
| FORM 990, PART VI, SECTION B, LINE 15 | FOR THE PRESIDENT'S SALARY, THE BENCHMARK WOULD BE THE CUPA INFORMATION ON COLLEGES AND UNIVERSITIES IN NEW ENGLAND OF SIMILAR SIZE. THOSE BENCHMARKS GREATLY EXCEED WHAT IS AFFORDABLE FOR THE BAC, THUS THE SALARY IS BASED UPON PERFORMANCE AND BUDGETARY CONSTRAINTS. THE COMPENSATION COMMITTEE ASSIGNED BY THE BOARD OF TRUSTEES FOR THE PURPOSE OF REVIEWING SALARY BENCHMARKS OF PEER INSTITUTES, DETERMINED THAT THE SALARIES OF OTHER OFFICERS AND KEY EMPLOYEES WERE CONSISTENT WITH THESE BENCHMARKS. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XII, LINE 2C: | THERE HAS BEEN NO CHANGES IN THE PROCESS. |
Comments