BOSTON ARCHITECTURAL COLLEGE: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- BOSTON ARCHITECTURAL COLLEGE (EIN 04-2271070)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2013-02-12
- IRS object ID
- 201320439349300207
- Schema version
- 2011v1.2
- 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 L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-02-12T06:38:25-06:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 020354851 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Melanson Heath & Co PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10 New England Business Ctr Dr Ste | AddressLine1 |
| City | Andover | City |
| State | MA | State |
| ZIP Code | 01810 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042271070 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Boston Architectural College | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | BOST | NameControl |
| Phone | 6175363170 | Phone |
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 |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Dr Theodore Landsmark | Name |
| Title | President | Title |
| Phone | 6175363170 | Phone |
| Date Signed | 2013-01-31 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Sheryl L Stephens-Burke CPA | Name |
| PTIN | P00085224 | PTIN |
| Phone | 9787490005 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Dr Theodore Landsmark | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 320 Newbury Street | AddressLine1 |
| City | Boston | City |
| State | MA | State |
| ZIP Code | 02115 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 19789177 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.the-bac.edu | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1889 | YearFormation |
| State Legal Domicile | MA | StateLegalDomicile |
| Activity Or Mission Description | Higher Education | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 16 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 15 | NbrIndependentVotingMembers |
| Total Nbr Employees | 822 | TotalNbrEmployees |
| Total Nbr Volunteers | 175 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 603238 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 1243424 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 19334373 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 18042753 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 247643 | InvestmentIncomePriorYear |
| Investment Income Current Year | 234611 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 89027 | OtherRevenuePriorYear |
| Other Revenue Current Year | 144168 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 20274281 | TotalRevenuePriorYear |
| Total Revenue Current Year | 19664956 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 274368 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 256905 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 12266207 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 11684833 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 143611 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 7657823 | OtherExpensePriorYear |
| Other Expenses Current Year | 7039454 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 20198398 | TotalExpensesPriorYear |
| Total Expenses Current Year | 18981192 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 75883 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 683764 | RevenuesLessExpensesCY |
| Total Assets BOY | 32543414 | TotalAssetsBOY |
| Total Assets EOY | 35432563 | TotalAssetsEOY |
| Total Liabilities BOY | 17526551 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 19719366 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 15016863 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 15713197 | NetAssetsOrFundBalancesEOY |
| Mission Description | The BAC is committed to provide excellence in design education grounded in practice and accessible to diverse communities. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 14520033 | Expense |
| Revenue | 18042753 | Revenue |
| Description | The BAC is committed to provide excellence in design education grounded in practice and accessible to diverse communities. | Description |
| Total Program Service Expense | 14520033 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 1 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 1 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 1 | TaxExemptBonds |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBonds |
| Escrow Account | 0 | EscrowAccount |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 1 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 57 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 822 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 16 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 15 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 1 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MA | StatesWhereCopyOfReturnIsFiled |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Kathleen Rood VP for Finance & Adm | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 6172625000 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 320 Newbury St | AddressLine1 |
| City | BOSTON | City |
| State | MA | State |
| ZIP Code | 02115 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (27 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Key EmployeeKeyEmployee | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|
| RUSSEL FELDMAN AIA | ||||||||
| BOARD CHAIR | 4.00 | X | X | 2000 | 0 | 0 | ||
| WILLIAM L PARKER ESQ | ||||||||
| BOARD SECRETARY | 1.00 | X | X | 0 | 0 | 0 | ||
| CHAD J DAGRACA CPA | ||||||||
| BOARD TREASURER | 1.00 | X | X | 0 | 0 | 0 | ||
| ROBERT A BROWN AIAIIDA | ||||||||
| ELECTED TRUSTEE | 1.00 | X | 0 | 0 | 0 | |||
| CATHY EDGERLY | ||||||||
| ELECTED TRUSTEE | 1.00 | X | 0 | 0 | 0 | |||
| HOLLY CRATSLEY AIA | ||||||||
| ELECTED TRUSTEE | 1.00 | X | 0 | 0 | 0 | |||
| CHRISTINE ARAUJO | ||||||||
| ELECTED TRUSTEE | 1.00 | X | 0 | 0 | 0 | |||
| MARC W PELLETIER | ||||||||
| BOARD VICE CHAIR | 1.00 | X | X | 0 | 0 | 0 | ||
| JAY PHILOMENA IIDA | ||||||||
| ELECTED TRUSTEE | 1.00 | X | 0 | 0 | 0 | |||
| FELICE SILVERMAN IIDA | ||||||||
| ELECTED TRUSTEE | 11.00 | X | 4000 | 0 | 0 | |||
| CAROLE C WEDGE FAIALEED AP | ||||||||
| ELECTED TRUSTEE | 1.00 | X | 0 | 0 | 0 | |||
| A VERNON WOODWORTH AIA | ||||||||
| EX-OFFICIO TRUSTEE | 16.00 | X | 13300 | 0 | 0 | |||
| DANA C ROWAN | ||||||||
| ELECTED TRUSTEE | 1.00 | X | 0 | 0 | 0 | |||
| RICHARD FITZGERALD | ||||||||
| ELECTED TRUSTEE | 1.00 | X | 0 | 0 | 0 | |||
| HANSY BETTER BARRAZA AIA LEED AP | ||||||||
| EX-OFFICIO TRUSTEE | 1.00 | X | 0 | 0 | 0 | |||
| ARTHUR HURLEY III | ||||||||
| ELECTED TRUSTEE | 1.00 | X | 0 | 0 | 0 | |||
| ROBERT J VERRIER AIA NCARB | ||||||||
| EX-OFFICIO TRUSTEE | 1.00 | X | 0 | 0 | 0 | |||
| JASON BOONE | ||||||||
| EX-OFFICIO TRUSTEE | 1.00 | X | 0 | 0 | 0 | |||
| WM PAUL JOYCE AIA IIDA | ||||||||
| EX-OFFICIO TRUSTEE | 3.00 | X | 1000 | 0 | 0 | |||
| STEVEN F MCDONALD | ||||||||
| ELECTED TRUSTEE | 1.00 | X | 0 | 0 | 0 | |||
| AUDREY O'HAGAN | ||||||||
| ELECTED TRUSTEE | 1.00 | X | 0 | 0 | 0 | |||
| RICHARD SNYDER | ||||||||
| ELECTED TRUSTEE | 1.00 | X | 0 | 0 | 0 | |||
| DR THEODORE C LANDSMARK MED | ||||||||
| PRESIDENT | 40.00 | X | 206680 | 0 | 26899 | |||
| KATHLEEN C ROOD | ||||||||
| VP FINANCE & ADMIN. | 40.00 | X | 107441 | 0 | 31383 | |||
| JAMES T DUNN | ||||||||
| EXEC VP | 40.00 | 154462 | 0 | 30937 | X | |||
| JULIA HALEVY | ||||||||
| PROVOST | 40.00 | 149689 | 0 | 27119 | X | |||
| CHRISTOPHER COX | ||||||||
| VICE PRESIDENT OF INSTITUT | 40.00 | 144522 | 0 | 14764 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 783094 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 131102 | TotalOtherCompensation |
| Number Individuals GT100 K | 5 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (4 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| Longwood Security | |||||
| 429 Newbury Street | Boston | MA | 02115 | Onsite Security | 229470 |
| SPECTRUM CONSTRUCTION | |||||
| 10 POST OFFICE SQ SUITE 800 | BOSTON | MA | 02109 | CONSTRUCTION | 200000 |
| UNIGRAPHIC INC | |||||
| 110 COMMERCE WAY BUILDING J | WOBURN | MA | 01801 | PRINTING SERVICES | 190779 |
| Holland & Knight | |||||
| 10 Saint James Avenue 11th Floor | Boston | MA | 02116 | Legal Services | 131795 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 4 | NumberOfContractorsGT100K |
| Government Grants | 933909 | GovernmentGrants |
| All Other Contributions | 309515 | AllOtherContributions |
| Noncash Contributions | 12500 | NoncashContributions |
| Total Contributions | 1243424 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Student fees | Description |
| Business Code | 611600 | BusinessCode |
| Total Revenue Column | 18042753 | TotalRevenueColumn |
| Related Or Exempt Function Income | 18042753 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 18042753 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 189928 | TotalRevenueColumn |
| Exclusion | $189,928 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 137000 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 78700 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 58300 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 58300 | TotalRevenueColumn |
| Exclusion | $58,300 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 44683 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 0 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 44683 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 44683 | TotalRevenueColumn |
| Exclusion | $44,683 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 130620 | GrossIncomeFundraisingEvents |
| Fundraising Direct Expenses | 45521 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 85099 | TotalRevenueColumn |
| Exclusion | $85,099 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Miscellaneous revenue | Description |
| Business Code | 611600 | BusinessCode |
| Total Revenue Column | 769 | TotalRevenueColumn |
| Exclusion | $769 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 769 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 19664956 | TotalRevenueColumn |
| Related Or Exempt Function Income | 18042753 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $378,779 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10000 | Total |
| Program Services | 10000 | ProgramServices |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 246905 | Total |
| Program Services | 246905 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 673264 | Total |
| Program Services | 224310 | ProgramServices |
| Management And General | 448954 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9248083 | Total |
| Program Services | 7424843 | ProgramServices |
| Management And General | 1747622 | ManagementAndGeneral |
| Fundraising | 75618 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 36695 | Total |
| Program Services | 15694 | ProgramServices |
| Management And General | 21001 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 869802 | Total |
| Program Services | 625028 | ProgramServices |
| Management And General | 236354 | ManagementAndGeneral |
| Fundraising | 8420 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 856989 | Total |
| Program Services | 700894 | ProgramServices |
| Management And General | 150273 | ManagementAndGeneral |
| Fundraising | 5822 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 30978 | Total |
| Management And General | 30978 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 56721 | Total |
| Management And General | 56721 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 110759 | Total |
| Management And General | 110759 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 371682 | Total |
| Program Services | 293636 | ProgramServices |
| Management And General | 78046 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 627214 | Total |
| Program Services | 323876 | ProgramServices |
| Management And General | 294381 | ManagementAndGeneral |
| Fundraising | 8957 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 294160 | Total |
| Program Services | 87241 | ProgramServices |
| Management And General | 206919 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1760748 | Total |
| Program Services | 1463135 | ProgramServices |
| Management And General | 297613 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 89227 | Total |
| Program Services | 53428 | ProgramServices |
| Management And General | 35799 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 222764 | Total |
| Program Services | 149859 | ProgramServices |
| Management And General | 66379 | ManagementAndGeneral |
| Fundraising | 6526 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 769017 | Total |
| Program Services | 761130 | ProgramServices |
| Management And General | 7887 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1377298 | Total |
| Program Services | 1277288 | ProgramServices |
| Management And General | 100010 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 115934 | Total |
| Program Services | 111760 | ProgramServices |
| Management And General | 4174 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| Program Development | 331900 | 262818 | 69082 | 0 |
| Printing | 273298 | 98306 | 137781 | 37211 |
| Bond Amortization | 189040 | 182235 | 6805 | 0 |
| Outside Services | 181017 | 133499 | 47318 | 200 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 237697 | Total |
| Program Services | 74148 | ProgramServices |
| Management And General | 162692 | ManagementAndGeneral |
| Fundraising | 857 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18981192 | Total |
| Program Services | 14520033 | ProgramServices |
| Management And General | 4317548 | ManagementAndGeneral |
| Fundraising | 143611 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 568190 | BOY |
| EOY | 1400298 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2793934 | BOY |
| EOY | 5131027 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 104934 | BOY |
| EOY | 30259 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 100347 | BOY |
| EOY | 244078 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 220818 | BOY |
| EOY | 178542 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 32553593 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 12618852 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19996772 | BOY |
| EOY | 19934741 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7596471 | BOY |
| EOY | 7332154 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1161948 | BOY |
| EOY | 1181464 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 32543414 | BOY |
| EOY | 35432563 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1460390 | BOY |
| EOY | 1651421 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 896161 | BOY |
| EOY | 852900 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15170000 | BOY |
| EOY | 17160000 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 55045 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 17526551 | BOY |
| EOY | 19719366 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9142718 | BOY |
| EOY | 9722857 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2692815 | BOY |
| EOY | 2806840 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3181330 | BOY |
| EOY | 3183500 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15016863 | BOY |
| EOY | 15713197 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 32543414 | BOY |
| EOY | 35432563 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 683764 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 12570 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 1 | FederalGrantAuditRequired |
| Federal Grant Audit Performed | 1 | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
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
Art Public Exhibition Amts ArtPublicExhibitionAmts
| Field | Value | IRS element (for citing) |
|---|---|---|
| Assets In Part X | 87230 | AssetsInPartX |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collect Used For Public Exhibition | X | CollectUsedForPublicExhibition |
| Collect Used For Preservation | X | CollectUsedForPreservation |
| Solicited Assets For Sale | 0 | SolicitedAssetsForSale |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 8687621 | BeginningOfYearBalance |
| Contributions | 85447 | Contributions |
| Investment Earnings Or Losses | 210980 | InvestmentEarningsOrLosses |
| Other Expenditures | 310255 | OtherExpenditures |
| End Of Year Balance | 8673793 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 7536798 | BeginningOfYearBalance |
| Contributions | 17754 | Contributions |
| Investment Earnings Or Losses | 1445030 | InvestmentEarningsOrLosses |
| Other Expenditures | 311961 | OtherExpenditures |
| End Of Year Balance | 8687621 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 6733239 | BeginningOfYearBalance |
| Contributions | 269889 | Contributions |
| Investment Earnings Or Losses | 849622 | InvestmentEarningsOrLosses |
| Other Expenditures | 315952 | OtherExpenditures |
| End Of Year Balance | 7536798 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 8152110 | BeginningOfYearBalance |
| Contributions | 97197 | Contributions |
| Investment Earnings Or Losses | -1211936 | InvestmentEarningsOrLosses |
| Other Expenditures | 304132 | OtherExpenditures |
| End Of Year Balance | 6733239 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.30940 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.36700 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.32360 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2656768 | OtherCostOrOtherBasis |
| Book Value | 2656768 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 19803713 | OtherCostOrOtherBasis |
| Depreciation | 6144306 | Depreciation |
| Book Value | 13659407 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2725854 | OtherCostOrOtherBasis |
| Depreciation | 2162556 | Depreciation |
| Book Value | 563298 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 5705477 | OtherCostOrOtherBasis |
| Depreciation | 4311990 | Depreciation |
| Book Value | 1393487 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1661781 | OtherCostOrOtherBasis |
| Book Value | 1661781 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 19934741 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Capital leases payable | Description |
| Amount | $55,045 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 55045 | TotalOfAmounts |
| Total Revenue | 19664956 | TotalRevenue |
| Total Expenses | 18981192 | TotalExpenses |
| Excess Or Deficit For Year | 683764 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 12570 | NetUnrealizedGLOnInvestments |
| Total Adjustments | 12570 | TotalAdjustments |
| Excess Or Deficit Per FS | 696334 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 19764119 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 12567 | NetUnrealizedGainsInvestments |
| Other Revenues | 86596 | OtherRevenues |
| Revenue Not Rptd F990 | 99163 | RevenueNotRptdF990 |
| Revenue Subtotal | 19664956 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 19664956 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 19067785 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 86593 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 86593 | ExpensesNotRptdF990 |
| Expenses Subtotal | 18981192 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 18981192 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (5 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| Part III, Line 4: | Historical samples serve 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. | Description of Intended Use of Endowment Funds: |
| Part X: | Boston Architectural College is exempt from federal income tax under Section 501(a) of the Internal Revenue Code as an organization described in Section 501(c)(3). The Organization has also been classified as an entity that is not a private foundation within the meaning of Section 509(a) and qualifies for deductible contributions. The Organization follows FASB ASC, Accounting for Uncertainty in Income Taxes, which clarifies the accounting for uncertainty in income taxes and prescribes a recognition threshold and measurement attribute for financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. Accounting for Uncertainty in Income Taxes did not have a material impact on the Organization's financial statements. The Organization's Federal Form 990 (Return of Organization Exempt From Income Tax) for 2008, 2009, and 2010 are subject to examination by the IRS, generally for three years after they were filed. | Description of Uncertain Tax Positions Under FIN 48: |
| Occupancy costs associated with rental income 41,075. Fundraising special event direct expenses 45,521. | Part XII, Line 2d - Other Adjustments: | |
| Occupancy costs associated with rental income 41,075. Fundraising special event direct expenses netted against fundraising income 45,521. Rounding -3. | Part XIII, Line 2d - Other Adjustments: |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Explanation of Nondiscriminatory Policy Publication | Schedule E, Part I, Line 3 | The racially nondiscriminatory policy towards students is published in the student handbook. |
| Explanation of Government Financial Assistance | Schedule E, Part I, Line 6 | The college receives Financial Aid from the US Department of Education, and received a grant from the U.S. Department of Energy National Energy Technology Laboratory which will reimburse the costs to a maximum financial assistance award in the amount of $ 1,600,000. This grant will be used to fund the BAC's Urban Sustainability Initiative, a multi-part project with several important goals and objectives that will have a significant impact on the surrounding neighborhood including: energy conservation, reduction of storm water runoff, generation of power through geothermal radiation transfer technology resulting in the elimination/ reduction of BAC carbon footprint, and a vehicle for ongoing public outreach and education for the public and BAC students. |
Schedule F IRS990ScheduleF
Accts Actvs Out US Table AcctsActvsOutUSTable (2 entries)
| RegionRegion | Number Of OfficesNumberOfOffices | Number Of EmployeesNumberOfEmployees | Type Of Activities ConductedTypeOfActivitiesConducted | Specific Services ProvidedSpecificServicesProvided |
|---|---|---|---|---|
| Europe | 0 | 0 | SEND EMPLOYEE TO ATTEND AND PARTICIPATE IN TRADE SHOWS & CONFERENCES. | N/A |
| NORTH AMERICA | 0 | 0 | SEND EMPLOYEE TO ATTEND AND PARTICIPATE IN TRADE SHOWS | N/A |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Number Of Offices | 0 | SubtotalNumberOfOffices |
| Subtotal Number Of Employees | 0 | SubtotalNumberOfEmployees |
| Cont Number Of Offices | 0 | ContNumberOfOffices |
| Cont Number Of Employees | 0 | ContNumberOfEmployees |
| Total Number Of Offices | 0 | TotalNumberOfOffices |
| Total Number Of Employees | 0 | TotalNumberOfEmployees |
| Subtotal Amount Spent | 0 | SubtotalAmountSpent |
| Cont Amount Spent | 0 | ContAmountSpent |
| Total Amount Spent | 0 | TotalAmountSpent |
| Transfer To Foreign Corp | 0 | TransferToForeignCorp |
| Interest In Foreign Trust | 0 | InterestInForeignTrust |
| Own Foreign Corp | 0 | OwnForeignCorp |
| Passive Foreign Invest Co | 0 | PassiveForeignInvestCo |
| Foreign Partnership | 0 | ForeignPartnership |
| Boycott Countries | 0 | BoycottCountries |
Form990 Schedule F Part V Form990ScheduleFPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Method Used to Acccount for Expenditures: | Identifier |
| Explanation | Schedule F, Part I, Line 3: Tracked as a separate expense code in the organization's financial statement. Tracked by country when using College issued credit cards. | Explanation |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | Gala | NameOfEvent1 |
| Gross Receipts Event1 | 130620 | GrossReceiptsEvent1 |
| Gross Revenue Event1 | 130620 | GrossRevenueEvent1 |
| Food And Beverage Event1 | 18237 | FoodAndBeverageEvent1 |
| Other Direct Expenses Event1 | 27284 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 130620 | GrossReceiptsTotal |
| Gross Revenue Total Events | 130620 | GrossRevenueTotalEvents |
| Food And Beverage Total Events | 18237 | FoodAndBeverageTotalEvents |
| Other Direct Expenses Total Events | 27284 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 45521 | DirectExpenseSummaryEvents |
| Net Income Summary | 85099 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Recipient Table RecipientTable
Recipient Name Business RecipientNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Community Design Resource Center of Boston Inc | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 320 Newbury Street | AddressLine1 |
| City | Boston | City |
| State | MA | State |
| ZIP Code | 02115 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN Of Recipient | 331171614 | EINOfRecipient |
| IRC Section | 501(c)(3) | IRCSection |
| Amount Of Cash Grant | 10000 | AmountOfCashGrant |
| Purpose Of Grant | Committed to the social, environmental and economic health of our communities; Provide design resources, information, and volunteer services to community-based organizations, educational institutions, and government agencies. Promote equal access to sustainably-built environments for low- and moderate-income communities through public educational program and participatory design and planning processes. | PurposeOfGrant |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 0 | TotalNbrOf501C3AndGovtGrants |
| Total Nbr Of Other Organizations | 0 | TotalNbrOfOtherOrganizations |
Form990 Schedule I Part III Form990ScheduleIPartIII (48 entries)
| Type Of GrantTypeOfGrant | Number Of RecipientsNumberOfRecipients | Amount Of Cash GrantAmountOfCashGrant |
|---|---|---|
| The Adeline Grave Fournier Prize | 2 | 500 |
| John Worthington Ames Scholarship | 1 | 9000 |
| Houseman Scholarship Summer Acad | 8 | 13600 |
| William E. Nast Scholarship | 4 | 1500 |
| Bird Scholarship | 1 | 500 |
| ID Degree Project | 1 | 1000 |
| Designers Light Forum Scholarship | 2 | 3000 |
| Alumni Association Scholarship | 2 | 3000 |
| Edward J. Aisner Scholarship - EDL | 14 | 45000 |
| Financial Aid - CSA Fellows Award | 4 | 4400 |
| Steffian Bradley Scholarship | 2 | 3000 |
| Segment I Portfolio Award Newbury League | 1 | 500 |
| Peter Woytuk Scholarship | 2 | 1000 |
| AIAS Conference Support Award | 3 | 3000 |
| Dean Arcangelo Cascieri | 2 | 3000 |
| BAC Financial Aid - Pilot | 1 | 12768 |
| Kevin O'Marah Prize Fund | 1 | 1000 |
| Edwin T. Steffian Centennial Thesis | 1 | 1000 |
| BAC Financial Aid | ||
| Mark Walter Young Scholarship | 0 | |
| A. Anthony Tappe Fontainebleau | 1 | 4000 |
| John Heman Pilling Arch Design | 12 | 3600 |
| Richard Painter Scholarship | 1 | 1000 |
| BAC Institutional Grant for Summer | 10 | 13400 |
| Scholarship Awards - Kronish/Lussier | 14 | 1600 |
| Dmarch Thesis Award | 1 | 1000 |
| Glassman Practice Award | 4 | 400 |
| Scholarship Awarded - Harper Schuman | 0 | 0 |
| Roy Vicklund Memorial Scholarship | 0 | 0 |
| Yellow Ribbon School BAC Funds | 1 | 9459 |
| EDCO Grant awarded to faculty (net of admin fee) | 4 | 13185 |
| FSEOG Grant | 0 | 28730 |
| General Endowment - Green | 0 | 0 |
| B. Walker Emergency Scholarship | 3 | 4505 |
| Aisner Emergency Scholarship | 0 | 0 |
| Frederick Norris Hagelstein Travel | 2 | 3704 |
| Bob Scagliotti Scholarship | 2 | 4500 |
| BAC Financial Aid - Unfunded | 8 | 4658 |
| Sketch Prize Award (Long Studio) | 5 | 800 |
| ID Thesis Award | 1 | 1000 |
| Greene Arch Degree Project Award | 2 | 1000 |
| Greene BDS Award | 1 | 1000 |
| William Francisco Fund | 1 | 1000 |
| BAC Travel Award | 12 | 2592 |
| Houseman Professional Program | 4 | 57362 |
| Royal Barry Wills AoP | 2 | 1000 |
| Sustainable Chinatown Award | 4 | 2000 |
| Park and Rec Grant | 1 | 2000 |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Procedure for Monitoring Grants in the U.S.: | Identifier |
| Return Reference | Part I, Line 2: | ReturnReference |
| Explanation | Schedule I, Part I, Line 2: The VP of Finance and Administration staff oversee that the provisions of the grant are met in accordance with the guidelines or agreement set forth, whether that's use of donor, government or private sources. In the case of the CDRC, annual financial reports are reviewed by a BAC Board member and the BAC president to determine proper use of funds granted under the agreement. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | X | CompensationCommittee |
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Written Employment Contract | X | WrittenEmploymentContract |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (4 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DR THEODORE C LANDSMARK MED | |||||||||||||
| 206680 | 0 | 0 | 0 | 0 | 0 | 11000 | 0 | 15899 | 0 | 233579 | 0 | 0 | 0 |
| JAMES T DUNN | |||||||||||||
| 154462 | 0 | 0 | 0 | 0 | 0 | 15000 | 0 | 15937 | 0 | 185399 | 0 | 0 | 0 |
| JULIA HALEVY | |||||||||||||
| 149689 | 0 | 0 | 0 | 0 | 0 | 11480 | 0 | 15639 | 0 | 176808 | 0 | 0 | 0 |
| CHRISTOPHER COX | |||||||||||||
| 144522 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 14764 | 0 | 159286 | 0 | 0 | 0 |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI (2 entries)
| Issuer EINIssuerEIN | CUSIP NumberCUSIPNumber | Date IssuedDateIssued | Issue PriceIssuePrice | Description Of PurposeDescriptionOfPurpose | DefeasedDefeased | On Behalf Of IssuerOnBehalfOfIssuer | Pool FinancingPoolFinancing |
|---|---|---|---|---|---|---|---|
| Massachusetts Development Finance Agency | |||||||
| 043431814 | 57583RHQ1 | 2006-12-21 | 12900091 | Acquisition/renovation of 951 Boylston Street;Refund of Nonprofit Fin. loan | 0 | 0 | 0 |
| Massachusetts Development Finance Agency | |||||||
| 043431814 | 2012-03-19 | 5800000 | Renovation of 951 Boylston St and 320 Newbury St. Refund of 1998 Bond. | 0 | 0 | 0 | |
Form990 Schedule K Part II Form990ScheduleKPartII (2 entries)
| Total ProceedsTotalProceeds | Amount In Reserve FundAmountInReserveFund | Issuance Costs From ProceedsIssuanceCostsFromProceeds | Credit EnhancementCreditEnhancement | Capital ExpendituresCapitalExpenditures | Year Of Subst CompletionYearOfSubstCompletion | Current RefundingCurrentRefunding | Advance RefundingAdvanceRefunding | Final Allocation MadeFinalAllocationMade | Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind | Amount RetiredAmountRetired | Amount UnspentAmountUnspent |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 12900091 | 806303 | 258000 | 814146 | 11021642 | 2008 | 0 | 0 | 1 | 1 | ||
| 5800000 | 116000 | 2622949 | 2012 | 1 | 0 | 0 | 1 | 3040251 | 20800 |
Form990 Schedule K Part III Form990ScheduleKPartIII (2 entries)
| Owning Bond Financed PropertyOwningBondFinancedProperty | Any Lease ArrangementsAnyLeaseArrangements | Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty | Any Research AgreementsAnyResearchAgreements | Post Issuance Compliance ProcdrsPostIssuanceComplianceProcdrs |
|---|---|---|---|---|
| 0 | 0 | 0 | 0 | 1 |
| 0 | 0 | 0 | 0 | 1 |
Form990 Schedule K Part IV Form990ScheduleKPartIV (2 entries)
| Form8038 T FiledForm8038TFiled | Variable Rate IssueVariableRateIssue | Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds | Gross Proceeds Invested In GICGrossProceedsInvestedInGIC | Gross Proceeds InvestedGrossProceedsInvested | Exception To RebateExceptionToRebate |
|---|---|---|---|---|---|
| 0 | 0 | 0 | 0 | 0 | 0 |
| 0 | 0 | 0 | 0 | 0 | 0 |
Form990 Schedule K Part VI Form990ScheduleKPartVI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Schedule K Supplental Information | Identifier |
| Explanation | Part II, Line 5a, Proceeds: Proceeds used for credit enhancement = $814,146 Proceeds used for bond issuance costs = $258,000 Schedule K, Supplemental Information: Part II, Line 5a, Proceeds: Proceeds used for refunding prior issue = $3,040,251 Proceeds used for bond issuance costs = $116,000 | Explanation |
Schedule L IRS990ScheduleL
Loan Table LoanTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Theodore Landsmark | NamePerson |
| Purpose Of Loan | Invoiced 2012 for personal expenses charged to the Company credit card. | PurposeOfLoan |
| Loan From Organization | X | LoanFromOrganization |
| Original Principal | $4,062 | OriginalPrincipalAmount |
| Balance Due | 4062 | BalanceDue |
| Default | 0 | Default |
| Approved By Board | 0 | ApprovedByBoard |
| Written Agreement | 0 | WrittenAgreement |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | 4062 | TotalBalanceDue |
Schedule M IRS990ScheduleM
Other Non Cash Contributions Table OtherNonCashContributionsTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Description | Catering | Description |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 12500 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Invoice | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 1 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| Form 990, Part VI, Section A, line 4 | Revised bylaws were adopted on February 24, 2012. Overseers no longer elect the Board of Trustees and faculty, staff and students are no longer able to serve on the Board of Trustees. Four trustees continue to serve as adjunct faculty or thesis advisors; Revised bylaws adopted February 24, 2012 prohibit current faculty, staff, or students from serving on the Board of Trustees, however an exception was made to allow them to continue with their work through 12/31/12 in order to not disrupt current student education. As of February 24, 2012 the existing Board of Trustees elects the current Board of Trustees. Overseers elect the Board of Trustees. As of February 24, 2012 the existing Board elects the current Board. | |
| 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 12c | Covered Trustees, Overseers, Senior Staff members, members of standing governance committees, and volunteer and compensated faculty members must file a statement set forth in the Disclosure provisions of the Conflict of Interest Policy, disclosing his or her personal, business, and organizational interests and affiliations, including membership on boards of other not-for-profit institutions. Disclosure statements shall be filed annually with the Chair of the Board of Trustees and the President or their designees, and shall be updated whenever significant changes occur that may be affected by this Policy. The Chair of the Board of Trustees and the President will review the statements and contact the affected person if there appears to be a conflict of interest. A Trustee or Overseer shall not vote on, approve, or recommend approval of any transaction between the Boston Architectural College and that party or their family member as set forth above, and should disclose any potential conflict prior to a vote or other action. If such an affected party is present when a matter involving a potential conflict of interest is considered, that party shall leave the meeting during that discussion and/or the vote. | |
| 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 selected on performance and budgetary constraints taken into account. 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 XI, line 5: | Net unrealized gains on investments: 12,570. | Changes in Net Assets or Fund Balances: |
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