BENEVOLENT FRATERNITY OF UNITARIAN CHURCH: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: BENEVOLENT FRATERNITY OF UNITARIAN CHURCH (EIN 04-2105897)
Tax period: 2012-05-01 to 2013-04-30
Filed: 2014-03-13
IRS object ID: 201430729349300348
Schema version: 2012v2.3
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 O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-03-13T16:09:20-05:00	Timestamp
Tax Period End Date	2013-04-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MOCERA VISCONTI & COMPANY CPAS LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	400 W CUMMINGS PARK STE 6850	AddressLine1
City	WOBURN	City
State	MA	State
ZIP Code	018016511	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-05-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	042105897	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	BENEVOLENT FRATERNITY OF	BusinessNameLine1
Business Name Line2	UNITARIAN CHURCHES	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	BENE	NameControl
Phone	6173186010	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	10 PUTNAM STREET	AddressLine1
City	ROXBURY	City
State	MA	State
ZIP Code	02119	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	REV CATHERINE SENGHAS	Name
Title	EXECUTIVE DIRECTOR	Title
Phone	6173186010	Phone
Date Signed	2014-03-11	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	NINO VISCONTI CPA	Name
Phone	7819330360	Phone
Date Prepared	2014-03-13	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	REV CATHERINE SENGHAS	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	10 PUTNAM STREET	AddressLine1
City	ROXBURY	City
State	MA	State
ZIP Code	02119	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	1943127	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.UUUM.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1839	YearFormation
State Legal Domicile	MA	StateLegalDomicile
Activity Or Mission Description	THE BENEVOLENT FRATERNITY PROVIDES FOR MINISTRIES TO THE POOR AND ALSO PROVIDES FOR A COMMUNITY CENTER, THE FIRST CHURCH IN ROXBURY AND RENEWAL HOUSE.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	15	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	15	NbrIndependentVotingMembers
Total Nbr Employees	63	TotalNbrEmployees
Total Nbr Volunteers	50	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	734450	ContributionsGrantsPriorYear
Contributions Grants Current Year	1477784	ContributionsGrantsCurrentYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Prior Year	152308	InvestmentIncomePriorYear
Investment Income Current Year	129750	InvestmentIncomeCurrentYear
Other Revenue Prior Year	33712	OtherRevenuePriorYear
Other Revenue Current Year	135642	OtherRevenueCurrentYear
Total Revenue Prior Year	920470	TotalRevenuePriorYear
Total Revenue Current Year	1743176	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	779689	SalariesEtcPriorYear
Salaries Etc Current Year	783510	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	72589	TotalFundrsngExpCurrentYear
Other Expense Prior Year	395678	OtherExpensePriorYear
Other Expenses Current Year	575180	OtherExpensesCurrentYear
Total Expenses Prior Year	1175367	TotalExpensesPriorYear
Total Expenses Current Year	1358690	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-254897	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	384486	RevenuesLessExpensesCY
Total Assets BOY	5030339	TotalAssetsBOY
Total Assets EOY	6840846	TotalAssetsEOY
Total Liabilities BOY	189285	TotalLiabilitiesBOY
Total Liabilities EOY	146076	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	4841054	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	6694770	NetAssetsOrFundBalancesEOY
Mission Description	THE BENEVOLENT FRATERNITY PROVIDES FOR MINISTRIES TO THE POOR AND ALSO PROVIDES FOR A COMMUNITY CENTER, THE FIRST CHURCH IN ROXBURY AND RENEWAL HOUSE.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	1131959	Expense
Description	THE BENEVOLENT FRATERNITY PROVIDES FOR MINISTRIES TO THE POOR AND ALSO PROVIDES FOR A COMMUNITY CENTER, THE FIRST CHURCH IN ROXBURY AND RENEWAL HOUSE.	Description
Total Program Service Expense	1131959	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	true	CreditCounseling
Term Or Permanent Endowments	true	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	true	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	true	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	8	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	63	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	15	NbrVotingGoverningBodyMembers
Number Independent Voting Members	15	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	MA	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	REV CATHERINE SENGHAS	NamePerson
Telephone Number	6173186010	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	10 PUTNAM STREET	AddressLine1
City	ROXBURY	City
State	MA	State
ZIP Code	02119	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (17 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
CHRISTINE NELSON
PRESIDENT	1.00	X	0	0	0
LAWRENCE BENNIGSON
TREASURER	1.00	X	0	0	0
ALAN CODY
DIRECTOR	1.00	X	0	0	0
REV GEORGE G WHITEHOUSE
DIRECTOR	1.00	X	0	0	0
CHARLES DEWITT
DIRECTOR	1.00	X	0	0	0
THEODORE JOHNSON
DIRECTOR	1.00	X	0	0	0
PATRICIA WATERS
CLERK	1.00	X	0	0	0
DAVID HARRIS
DIRECTOR	1.00	X	0	0	0
JAMIESE MARTIN
DIRECTOR	1.00	X	0	0	0
ELAINE MITTELL
DIRECTOR	1.00	X	0	0	0
REV KEN SAWYER
DIRECTOR	1.00	X	0	0	0
THOMAS ROSIELLO
DIRECTOR	1.00	X	0	0	0
REP BYRON RUSHING
DIRECTOR	1.00	X	0	0	0
ROBERT SCHMALZ
DIRECTOR	1.00	X	0	0	0
CLAUDIA NIMAR
DIRECTOR	1.00	X	0	0	0
CATHERINE SENGHAS
EXECUTIVE DI	40.00		81777	0	0	X
SAM WILLIAMS
COO	40.00		64472	0	0	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	146249	TotalReportableCompFromOrg
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Government Grants	137135	GovernmentGrants
All Other Contributions	1340649	AllOtherContributions
Total Contributions	1477784	TotalContributions

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	39028	TotalRevenueColumn
Exclusion	$39,028	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Personal	122538	Personal

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Personal	122538	Personal

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	122538	TotalRevenueColumn
Exclusion	$122,538	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	290673	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	199951	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	90722	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	90722	TotalRevenueColumn
Related Or Exempt Function Income	90722	RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	MISCELLANEOUS INCOME	Description
Total Revenue Column	13104	TotalRevenueColumn
Related Or Exempt Function Income	13104	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	13104	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1743176	TotalRevenueColumn
Related Or Exempt Function Income	103826	RelatedOrExemptFunctionIncome
Exclusion	$161,566	ExclusionAmount

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	700329	Total
Program Services	593300	ProgramServices
Management And General	65122	ManagementAndGeneral
Fundraising	41907	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	34920	Total
Program Services	27411	ProgramServices
Management And General	5722	ManagementAndGeneral
Fundraising	1787	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	48261	Total
Program Services	41087	ProgramServices
Management And General	4202	ManagementAndGeneral
Fundraising	2972	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	105348	Total
Program Services	73085	ProgramServices
Management And General	25657	ManagementAndGeneral
Fundraising	6606	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	86898	Total
Program Services	66330	ProgramServices
Management And General	13861	ManagementAndGeneral
Fundraising	6707	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	12887	Total
Program Services	10354	ProgramServices
Management And General	1469	ManagementAndGeneral
Fundraising	1064	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	35305	Total
Program Services	16450	ProgramServices
Management And General	15453	ManagementAndGeneral
Fundraising	3402	Fundraising

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	58153	Total
Program Services	56100	ProgramServices
Management And General	2053	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	5134	Total
Management And General	5134	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	15440	Total
Program Services	14043	ProgramServices
Management And General	1397	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	114411	Total
Program Services	96878	ProgramServices
Management And General	9389	ManagementAndGeneral
Fundraising	8144	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
FIELD TRIPS & PROGRAM FEE	93111	93111
REPAIRS AND MAINTENANCE	20230	19990	240
OTHER EXPENSES	12898	8455	4443
UTILITIES	8266	8266

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	7099	Total
Program Services	7099	ProgramServices

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	1358690	Total
Program Services	1131959	ProgramServices
Management And General	154142	ManagementAndGeneral
Fundraising	72589	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	71597	BOY
EOY	887917	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	210244	BOY
EOY	209871	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	46296	BOY
EOY	47487	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
BOY	347000	BOY
EOY	347000	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	5797	BOY
EOY	8831	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	1150516	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	771392	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	81242	BOY
EOY	379124	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	4268163	BOY
EOY	4960616	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	5030339	BOY
EOY	6840846	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	49817	BOY
EOY	127247	EOY

Escrow Account Liability EscrowAccountLiability

Field	Value	IRS element (for citing)
BOY	9468	BOY
EOY	18829	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	130000	BOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	189285	BOY
EOY	146076	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	302641	BOY
EOY	1929717	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	2910737	BOY
EOY	3075441	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	1627676	BOY
EOY	1689612	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	4841054	BOY
EOY	6694770	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	5030339	BOY
EOY	6840846	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	384486	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	319877	ReconciliationUnrealizedInvest
Reconcilation Other Changes	1149353	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Consolidated	X	FinancialStatementConsolidated

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Church170b1 Ai	X	Church170b1Ai

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

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)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	true	IncludedOnFS
Explanation In Part XIII	X	ExplanationInPartXIII

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	1627676	BeginningOfYearBalance
Investment Earnings Or Losses	162907	InvestmentEarningsOrLosses
Other Expenditures	85342	OtherExpenditures
Administrative Expenses	15629	AdministrativeExpenses
End Of Year Balance	1689612	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	1647886	BeginningOfYearBalance
Investment Earnings Or Losses	-33865	InvestmentEarningsOrLosses
Other Expenditures	2210	OtherExpenditures
Administrative Expenses	15865	AdministrativeExpenses
End Of Year Balance	1627676	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	1551421	BeginningOfYearBalance
Investment Earnings Or Losses	245298	InvestmentEarningsOrLosses
Other Expenditures	131642	OtherExpenditures
Administrative Expenses	17191	AdministrativeExpenses
End Of Year Balance	1647886	EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	1276489	BeginningOfYearBalance
Investment Earnings Or Losses	389747	InvestmentEarningsOrLosses
Other Expenditures	99321	OtherExpenditures
Administrative Expenses	15494	AdministrativeExpenses
End Of Year Balance	1551421	EndOfYearBalance

Current Year Minus4 Years CurrentYearMinus4Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	1759221	BeginningOfYearBalance
Investment Earnings Or Losses	-368502	InvestmentEarningsOrLosses
Other Expenditures	110006	OtherExpenditures
Administrative Expenses	4224	AdministrativeExpenses
End Of Year Balance	1276489	EndOfYearBalance

Field	Value	IRS element (for citing)
Permanent Endowment EOY Balance	1.00000	PermanentEndowmentEOYBalance
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	134711	OtherCostOrOtherBasis
Depreciation	81673	Depreciation
Book Value	53038	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	183203	OtherCostOrOtherBasis
Depreciation	181046	Depreciation
Book Value	2157	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	832602	OtherCostOrOtherBasis
Depreciation	508673	Depreciation
Book Value	323929	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	379124	TotalOfBookValueLandBuildings
Tot Revenue Etc Audited Fincl Stmt	3212407	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	319877	NetUnrealizedGainsInvestments
Other Revenues	1149354	OtherRevenues
Revenue Not Rptd F990	1469231	RevenueNotRptdF990
Revenue Subtotal	1743176	RevenueSubtotal
Total Revenue Per Form990	1743176	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	1358691	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	1	OtherExpensesIncluded
Expenses Not Rptd F990	1	ExpensesNotRptdF990
Expenses Subtotal	1358690	ExpensesSubtotal
Total Expenses Per Form990	1358690	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ESCROW LIABILITY ARRANGEMENT EXPLANATION	SCHEDULE D, PAGE 2, PART IV, LINE 2B	DURING THE YEAR ENDED APRIL 30, 2012, THE FRATERNITY ENTERED INTO A NON- COMPENSATORY THIRD-PARTY PAYMENT ARRANGEMENT WITH AN UNRELATED ENTITY. THE FRATERNITY IS RESPONSIBLE SOLELY FOR THE ADMINISTRATION OF THE CASH RECEIPTS AND DISBURSEMENTS OF THE UNRELATED ENTITY. THE FRATERNITY'S MANAGEMENT, OFFICERS OR DIRECTORS ARE NOT INVOLVED WITH THE OVERSIGHT OR MANAGEMENT OF THIS ENTITY.
REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER	SCHEDULE D, PAGE 4, PART XI, LINE 2D	CONTRIBUTION RECOGNIZED ACQUISITION OF BETHANY UNION HOUSE 1,149,354
EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER	SCHEDULE D, PAGE 4, PART XII, LINE 2D	EVENT EXPENSES SHOWN NET ON 990 0 BOOK / TAX DEPRECIATION DIFFERENCE 1

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	THE ORGANIZATION'S OFFICERS REVIEW FORM 990 FOR ACCURACY AND CONSISTENCY WITH AUDITED FINANCIAL STATEMENTS, ACCOUNTING RECORDS AND OTHER DOCUMENTS MAINTAINED BY THE ORGANIZATION.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	INDIVIDUALS RELATED TO THE FRATERNITY ARE REQUIRED, AT A MINIMUM ANNUALLY, TO CONSIDER THEIR RELATIONSHIPS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST INVOLVING THE FRATERNITY AND REPORT ACCORDINGLY.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	THE BOARD OF DIRECTORS REVIEWS AND APPROVES COMPENSATION FOR ALL SENIOR MEMBERS OF MANAGEMENT.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	THE BOARD OF DIRECTORS REVIEWS AND APPROVES COMPENSATION FOR ALL SENIOR MEMBERS OF MANAGEMENT.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	GOVERNING DOCUMENTS ARE AVAILABLE ON ATTORNEY GENERAL OF MASSACHUSETT'S WEBSITE AND UPON REQUEST.
RECONCILIATION OF CHANGES - OTHER	FORM 990, PART XI, LINE 9	CONTRIBUTION RECOGNIZED ACQUISITION OF BETHANY UNION HOUSE 1,149,354 EVENT EXPENSES SHOWN NET ON 990 0 BOOK / TAX DEPRECIATION DIFFERENCE -1

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivitiesPrimaryActivities	Legal Domicile StateLegalDomicileState	Exempt Code SectionExemptCodeSection	Public Charity StatusPublicCharityStatus	Business Name Line1DirectControllingEntityName/BusinessNameLine1	Controlled OrgControlledOrg
JOHN ELIOT CORPORATION
10 PUTNAM STREET	ROXBURY	MA	02119	042927507	CHARITABLE	MA	C3	1	NA	false
DERBY PARK CENTER INC
10 PUTNAM STREET	ROXBURY	MA	02119	042581863	CHARITABLE	MA	C3	11A	NA	false

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	false	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	false	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	false	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	false	LoansOrGuaranteesFromOtherOrg
Dividends Related Organization	false	DividendsRelatedOrganization
Sale Of Assets To Other Org	false	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	false	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	false	ExchangeOfAssets
Rental Of Facilities To Other Orgs	false	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	false	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	false	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	false	PerformOfServicesByOtherOrgs
Sharing Of Facilities	false	SharingOfFacilities
Sharing Of Paid Employees	false	SharingOfPaidEmployees
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	false	OtherTransferToOtherOrg
Other Transfer From Other Org	false	OtherTransferFromOtherOrg

BENEVOLENT FRATERNITY OF UNITARIAN CHURCH: Form 990, tax year 2012

Return header ReturnHeader

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Preparer Firm US Address PreparerFirmUSAddress

Filer Filer

Name Name

US Address USAddress

Officer Officer

Preparer Preparer

Form 990 IRS990

Address Principal Officer US AddressPrincipalOfficerUS

The Books Are In Care Of TheBooksAreInCareOf

Address US AddressUS

Form990 Part VII Section A Form990PartVIISectionA (17 entries)

Investment Income InvestmentIncome

Gross Rents GrossRents

Rental Income Or Loss RentalIncomeOrLoss

Net Rental Income Or Loss NetRentalIncomeOrLoss

Gross Amount Sales Assets GrossAmountSalesAssets

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Gain Or Loss GainOrLoss

Net Gain Or Loss Investments NetGainOrLossInvestments

Other Revenue Misc OtherRevenueMisc

Total Revenue TotalRevenue

Other Salaries And Wages OtherSalariesAndWages

Pension Plan Contributions PensionPlanContributions

Payroll Taxes PayrollTaxes

Fees For Services Accounting FeesForServicesAccounting

Office Expenses OfficeExpenses

Information Technology InformationTechnology

Occupancy Occupancy

Conferences Meetings ConferencesMeetings

Interest Interest

Depreciation Depletion DepreciationDepletion

Insurance Insurance

Other Expenses OtherExpenses (4 entries)

All Other Expenses AllOtherExpenses

Total Functional Expenses TotalFunctionalExpenses

Cash Non Interest Bearing CashNonInterestBearing

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Accounts Receivable AccountsReceivable

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Total Assets TotalAssets

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Escrow Account Liability EscrowAccountLiability

Other Liabilities OtherLiabilities

Total Liabilities TotalLiabilities

Unrestricted Net Assets UnrestrictedNetAssets

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FS Audited Basis FSAuditedBasis

Schedule A IRS990ScheduleA

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Contributor Name Business ContributorNameBusiness

Contributor Address US ContributorAddressUS

Schedule D IRS990ScheduleD

Current Year CurrentYear

Current Year Minus1 Year CurrentYearMinus1Year

Current Year Minus2 Years CurrentYearMinus2Years

Current Year Minus3 Years CurrentYearMinus3Years

Current Year Minus4 Years CurrentYearMinus4Years

Leasehold Improvements LeaseholdImprovements

Equipment Equipment

Other Land Buildings OtherLandBuildings

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (3 entries)

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)

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