BENEVOLENT FRATERNITY OF UNITARIAN CHURCH: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- BENEVOLENT FRATERNITY OF UNITARIAN CHURCH (EIN 04-2105897)
- Tax period
- 2013-05-01 to 2014-04-30
- Filed
- 2014-12-15
- IRS object ID
- 201443499349300139
- Schema version
- 2013v3.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-12-15T11:18:09-06:00 | ReturnTs |
| Tax Period End | 2014-04-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 431968600 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MOCERA VISCONTI & COMPANY CPAS LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| 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 | ReturnTypeCd |
| Tax Period Begin | 2013-05-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042105897 | EIN |
Business Name BusinessName
| 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) |
|---|---|---|
| Business Name Control | BENE | BusinessNameControlTxt |
| Phone | 6173186010 | PhoneNum |
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 |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARY M EARL | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 6173186010 | PhoneNum |
| Signature | 2014-12-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | NINO VISCONTI CPA | PreparerPersonNm |
| PTIN | P00303886 | PTIN |
| Phone | 7819330360 | PhoneNum |
| Preparation | 2014-12-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MARY M EARL | PrincipalOfficerNm |
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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,750,942 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.UUUM.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1839 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | THE BENEVOLENT FRATERNITY PROVIDES FOR MINISTRIES TO THE POOR AND ALSO PROVIDES FOR A COMMUNITY CENTER, THE FIRST CHURCH IN ROXBURY AND RENEWAL HOUSE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 89 | TotalEmployeeCnt |
| Total Volunteers | 221 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $1,477,784 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,082,049 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $129,750 | PYInvestmentIncomeAmt |
| CY Investment Income | $253,722 | CYInvestmentIncomeAmt |
| PY Other Revenue | $135,642 | PYOtherRevenueAmt |
| CY Other Revenue | $278,941 | CYOtherRevenueAmt |
| PY Total Revenue | $1,743,176 | PYTotalRevenueAmt |
| CY Total Revenue | $1,614,712 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $783,510 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $857,081 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $183,067 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $575,180 | PYOtherExpensesAmt |
| CY Other Expenses | $840,358 | CYOtherExpensesAmt |
| PY Total Expenses | $1,358,690 | PYTotalExpensesAmt |
| CY Total Expenses | $1,697,439 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $384,486 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$82,727 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $6,840,846 | TotalAssetsBOYAmt |
| Total Assets EOY | $9,850,812 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $146,076 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $233,639 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $6,694,770 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $9,617,173 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE BENEVOLENT FRATERNITY PROVIDES FOR MINISTRIES TO THE POOR AND ALSO PROVIDES FOR A COMMUNITY CENTER, THE FIRST CHURCH IN ROXBURY AND RENEWAL HOUSE. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $1,270,314 | ExpenseAmt |
| Desc | THE BENEVOLENT FRATERNITY PROVIDES FOR MINISTRIES TO THE POOR AND ALSO PROVIDES FOR A COMMUNITY CENTER, THE FIRST CHURCH IN ROXBURY AND RENEWAL HOUSE. | Desc |
| Total Program Service Expenses | $1,270,314 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (true) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 16 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 89 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JILL KIMMEL | PersonNm |
| Phone | 6173186010 | PhoneNum |
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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|
| CHRISTINE NELSON | ||||||
| PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LAWRENCE BENNIGSON | ||||||
| TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ALAN CODY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| REV GEORGE G WHITEHOUSE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CHARLES DEWITT | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| THEODORE JOHNSON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DAVID HARRIS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JAMIESE MARTIN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ELAINE MITTELL | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| REV KEN SAWYER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| THOMAS ROSIELLO | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| REP BYRON RUSHING | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ROBERT SCHMALZ | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CLAUDIA NIMAR | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PETER COCCOLUTO | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CATHERINE SENGHAS | ||||||
| FORMER EXEC. | 40.00 | $110,512 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $110,512 | TotalReportableCompFromOrgAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (true) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $152,385 | GovernmentGrantsAmt |
| All Other Contributions | $929,664 | AllOtherContributionsAmt |
| Total Contributions | $1,082,049 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,280 | TotalRevenueColumnAmt |
| Exclusion | $6,280 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | $265,974 | PersonalAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | $265,974 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $265,974 | TotalRevenueColumnAmt |
| Exclusion | $265,974 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $383,672 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $136,230 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $247,442 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $247,442 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $247,442 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS INCOME | Desc |
| Total Revenue Column | $12,967 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $12,967 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $12,967 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,614,712 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $260,409 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $272,254 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $755,090 | TotalAmt |
| Program Services | $615,762 | ProgramServicesAmt |
| Management And General | $67,757 | ManagementAndGeneralAmt |
| Fundraising | $71,571 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,550 | TotalAmt |
| Program Services | $27,844 | ProgramServicesAmt |
| Management And General | $7,265 | ManagementAndGeneralAmt |
| Fundraising | $11,441 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,441 | TotalAmt |
| Program Services | $46,275 | ProgramServicesAmt |
| Management And General | $6,168 | ManagementAndGeneralAmt |
| Fundraising | $2,998 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,500 | TotalAmt |
| Program Services | $35,700 | ProgramServicesAmt |
| Management And General | $11,550 | ManagementAndGeneralAmt |
| Fundraising | $5,250 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $211,838 | TotalAmt |
| Program Services | $61,381 | ProgramServicesAmt |
| Management And General | $84,765 | ManagementAndGeneralAmt |
| Fundraising | $65,692 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,543 | TotalAmt |
| Program Services | $12,571 | ProgramServicesAmt |
| Management And General | $19,181 | ManagementAndGeneralAmt |
| Fundraising | $9,791 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,403 | TotalAmt |
| Program Services | $12,478 | ProgramServicesAmt |
| Management And General | $4,435 | ManagementAndGeneralAmt |
| Fundraising | $1,490 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,000 | TotalAmt |
| Program Services | $21,000 | ProgramServicesAmt |
| Management And General | $7,000 | ManagementAndGeneralAmt |
| Fundraising | $7,000 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,941 | TotalAmt |
| Program Services | $55,877 | ProgramServicesAmt |
| Management And General | $4,553 | ManagementAndGeneralAmt |
| Fundraising | $511 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,387 | TotalAmt |
| Program Services | $56,443 | ProgramServicesAmt |
| Management And General | $944 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $129,191 | TotalAmt |
| Program Services | $101,719 | ProgramServicesAmt |
| Management And General | $20,374 | ManagementAndGeneralAmt |
| Fundraising | $7,098 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| FIELD TRIPS & PROGRAM FEE | $111,066 | $111,066 | ||
| UTILITIES | $46,623 | $46,623 | ||
| REPAIRS AND MAINTENANCE | $36,311 | $35,347 | $739 | $225 |
| OTHER EXPENSES | $32,642 | $23,315 | $9,327 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,913 | TotalAmt |
| Program Services | $6,913 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,697,439 | TotalAmt |
| Program Services | $1,270,314 | ProgramServicesAmt |
| Management And General | $244,058 | ManagementAndGeneralAmt |
| Fundraising | $183,067 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $887,917 | BOYAmt |
| EOY | $853,567 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $209,871 | BOYAmt |
| EOY | $200,799 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $163,898 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,487 | BOYAmt |
| EOY | $48,135 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $347,000 | BOYAmt |
| EOY | $346,833 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,831 | BOYAmt |
| EOY | $17,156 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $3,639,186 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $432,593 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $379,124 | BOYAmt |
| EOY | $3,206,593 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,960,616 | BOYAmt |
| EOY | $5,013,831 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,840,846 | BOYAmt |
| EOY | $9,850,812 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $127,247 | BOYAmt |
| EOY | $149,865 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,829 | BOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $83,774 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $146,076 | BOYAmt |
| EOY | $233,639 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,929,717 | BOYAmt |
| EOY | $4,565,714 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,075,441 | BOYAmt |
| EOY | $3,243,318 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,689,612 | BOYAmt |
| EOY | $1,808,141 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,694,770 | BOYAmt |
| EOY | $9,617,173 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,840,846 | BOYAmt |
| EOY | $9,850,812 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$82,727 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $139,488 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $2,865,642 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Church | Yes (X) | ChurchInd |
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
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,689,612 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $137,452 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $2,174 | OtherExpendituresAmt |
| Administrative Expenses | $16,749 | AdministrativeExpensesAmt |
| End Year Balance | $1,808,141 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,627,676 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $162,907 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $85,342 | OtherExpendituresAmt |
| Administrative Expenses | $15,629 | AdministrativeExpensesAmt |
| End Year Balance | $1,689,612 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,647,886 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$33,865 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $2,210 | OtherExpendituresAmt |
| Administrative Expenses | $15,865 | AdministrativeExpensesAmt |
| End Year Balance | $1,627,676 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,551,421 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $245,298 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $131,642 | OtherExpendituresAmt |
| Administrative Expenses | $17,191 | AdministrativeExpensesAmt |
| End Year Balance | $1,647,886 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,276,489 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $389,747 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $99,321 | OtherExpendituresAmt |
| Administrative Expenses | $15,494 | AdministrativeExpensesAmt |
| End Year Balance | $1,551,421 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,454,600 | OtherCostOrOtherBasisAmt |
| Book Value | $1,454,600 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $153,924 | OtherCostOrOtherBasisAmt |
| Depreciation | $86,263 | DepreciationAmt |
| Book Value | $67,661 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $183,203 | OtherCostOrOtherBasisAmt |
| Depreciation | $180,982 | DepreciationAmt |
| Book Value | $2,221 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,847,459 | OtherCostOrOtherBasisAmt |
| Depreciation | $165,348 | DepreciationAmt |
| Book Value | $1,682,111 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $3,206,593 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| CAMRBIDGE TRUST LINE OF CREDIT | $60,000 |
| DUE TO JOHN ELLIOT | $23,774 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $83,774 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $1,754,200 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $139,488 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $139,488 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,614,712 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $1,614,712 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,697,439 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $1,697,439 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,697,439 | TotalExpensesPerForm990Amt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CATHERINE SENGHAS | PersonNm |
| Title | FORMER EXEC.DIRECTOR | TitleTxt |
| Base Compensation Filing Org | $110,512 | BaseCompensationFilingOrgAmt |
| Total Compensation Filing Org | $110,512 | TotalCompensationFilingOrgAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE J, PART III | FormAndLineReferenceDesc |
| Explanation | EXECUTIVE DIRECTOR RESIGNED SUBSEQUENT TO YEAR-ENDED APRIL 30, 2014. NO SEVERANCE OR CONTINUATION PAYMENTS REQUIRED BY THE ORGANIZATION. COMPENSATION REFLECTED ON FORM 990 IN ACCORDANCE WITH SALARY WHILE EMPLOYED AS EXECUTIVE DIRECTOR FOR THE FISCAL YEAR ENDED APRIL 30, 2014. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 11B | THE ORGANIZATION'S OFFICERS REVIEW FORM 990 FOR ACCURACY AND CONSISTENCY WITH AUDITED FINANCIAL STATEMENTS, ACCOUNTING RECORDS AND OTHER DOCUMENTS MAINTAINED BY THE ORGANIZATION. |
| FORM 990, PAGE 6, PART VI, LINE 12C | INDIVIDUALS RELATED TO THE FRATERNITY ARE REQUIRED, AT A MINIMUM ANNUALLY, TO CONSIDER THEIR RELATIONSHIPS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST INVOLVING THE FRATERNITY AND REPORT ACCORDINGLY. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE BOARD OF DIRECTORS REVIEWS AND APPROVES COMPENSATION FOR ALL SENIOR MEMBERS OF MANAGEMENT. |
| FORM 990, PAGE 6, PART VI, LINE 15B | THE BOARD OF DIRECTORS REVIEWS AND APPROVES COMPENSATION FOR ALL SENIOR MEMBERS OF MANAGEMENT. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS ARE AVAILABLE ON ATTORNEY GENERAL OF MASSACHUSETT'S WEBSITE AND UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | OTHER PROFESSIONAL FEES 61,381 84,765 65,692 |
| FORM 990, PART XI, LINE 9 | RESTATEMENT OF ASSETS AQCUIRED IN MERGER 0 WITH BETHANY UNION HOUSE AT FAIR VALUE 0 AMOUNTING TO 4,581,324, LESS ASSETS 0 REFLECTED AT CARRYING VALUE OF 1,715,682 2,865,642 |
| FORM 990, PAGE 12, PART XII, LINE 1 | THE ORGANIZATION CHANGED ITS ACCOUNTING METHOD TO REFLECT LONG LIVED ASSETS ACQUIRED FROM BETHANY UNIUON AT FAIR VALUE REQUIRING A RESTATEMENT TO THE BALANCES AS OF APRIL 30M 2013 AND REFLECTED AS AN OTHER INCREASE OF 2,865,642 IN THE CHANGE IN NET ASSETS ON FORM 990 FOR THE YEAR ENDED APRIL 30, 2014. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| 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 Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
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