ROXBURY COMMUNITY COLLEGE FOUNDATION INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- ROXBURY COMMUNITY COLLEGE FOUNDATION INC (EIN 22-2536037)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2013-05-06
- IRS object ID
- 201321269349300532
- Schema version
- 2011v1.5
- 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) |
|---|---|---|
| Timestamp | 2013-05-06T10:44:33-05:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042571780 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ALEXANDER ARONSON FINNING | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 21 EAST MAIN STREET | AddressLine1 |
| City | WESTBOROUGH | City |
| State | MA | State |
| ZIP Code | 01581 | 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 | 222536037 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROXBURY COMMUNITY COLLEGE FOUNDATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | ROXB | NameControl |
| Phone | 6174260060 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1234 COLUMBUS AVENUE NO 210 | AddressLine1 |
| City | ROXBURY | City |
| State | MA | State |
| ZIP Code | 02120 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | SONIA ALLEYNE | Name |
| Title | PRESIDENT | Title |
| Phone | 6174260060 | Phone |
| Date Signed | 2013-04-25 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MAUREEN STALEY CPA | Name |
| PTIN | P01331291 | PTIN |
| Phone | 5083669100 | Phone |
| Date Prepared | 2013-04-25 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | X | AddressChange |
| Name Of Principal Officer Person | SONIA ALLEYNE | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1234 COLUMBUS AVENUE NO 210 | AddressLine1 |
| City | ROXBURY | City |
| State | MA | State |
| ZIP Code | 02120 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 1539677 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | N/A | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1983 | YearFormation |
| State Legal Domicile | MA | StateLegalDomicile |
| Activity Or Mission Description | THE FOUNDATION'S MISSION IS TO RAISE FUNDS FROM PRIVATE SOURCES TO SUPPORT THE EDUCATIONAL OPPORTUNITIES FOR THE STUDENTS OF ROXBURY COMMUNITY COLLEGE AND SUPPORT PROGRAMS, PROJECTS AND ACTIVITIES THAT BENEFIT BOTH THE COLLEGE AND ITS STUDENTS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 9 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 7 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 498693 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 376917 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 0 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 0 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 70583 | InvestmentIncomePriorYear |
| Investment Income Current Year | 155620 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 5517 | OtherRevenuePriorYear |
| Other Revenue Current Year | -617 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 574793 | TotalRevenuePriorYear |
| Total Revenue Current Year | 531920 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 531266 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 154118 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 0 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 0 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 12437 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 74109 | OtherExpensePriorYear |
| Other Expenses Current Year | 72140 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 605375 | TotalExpensesPriorYear |
| Total Expenses Current Year | 226258 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -30582 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 305662 | RevenuesLessExpensesCY |
| Total Assets BOY | 3433152 | TotalAssetsBOY |
| Total Assets EOY | 3565730 | TotalAssetsEOY |
| Total Liabilities BOY | 174770 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 142719 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 3258382 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 3423011 | NetAssetsOrFundBalancesEOY |
| Mission Description | THE FOUNDATION'S MISSION IS TO RAISE FUNDS FROM PRIVATE SOURCES TO SUPPORT THE EDUCATIONAL OPPORTUNITIES FOR THE STUDENTS OF ROXBURY COMMUNITY COLLEGE AND SUPPORT PROGRAMS, PROJECTS AND ACTIVITIES THAT BENEFIT BOTH THE COLLEGE AND ITS STUDENTS. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 118502 | Expense |
| Grants | 112147 | Grants |
| Description | COLLEGE GRANTS: (1) GRANTS TO PURCHASE EQUIPMENT AND SUPPLIES FOR ROXBURY COMMUNITY COLLEGE'S LIFE SCIENCES & NURSING DEPARTMENTS.(2) SUPPORT OF THE RCC SUPPLEMENTAL INSTRUCTION (SI) PROGRAM WHICH TARGETS DEVELOPMENTAL MATH STUDENTS AND PROVIDES REGULARLY SCHEDULED OUT-OF-CLASS, PEER-FACILITATED GROUP STUDY SESSIONS THAT ARE DEVOTED TO REINFORCING THE INFORMATION AND SKILLS LEARNED IN THE CLASSES. APPROXIMATELY 150 STUDENTS WERE SERVED BY THE SI PROGRAM (3) SUPPORT FOR RCC'S MENTORING FOR SUCCESS PROGRAM; AN EFFORT TO INCREASE SUPPORT FOR ROXBURY STUDENTS TO ENABLE THEM TO IMPROVE ACADEMIC PERFORMANCE, INCREASE RETENTION, GRADUATION AND MATRICULATION TO 4-YEAR INSTITUTIONS. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 24871 | Expense |
| Grants | 24871 | Grants |
| Description | SCHOLARSHIP: TO PROVIDE SCHOLARSHIP SUPPORT TO STUDENTS IN NEED WHO HAVE ACHIEVED SCHOLARSHIP HONORS AND ARE RECOGNIZED BY THE FACULTY. IN FISCAL YEAR 2012, THIS PROGRAM SERVED 55 STUDENTS. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 17100 | Expense |
| Grants | 17100 | Grants |
| Description | EMERGENCY GRANTS - GRANTS MADE ON AN EMERGENCY BASIS TO THOSE WHO HAVE PROVEN NEEDS | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 160473 | 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 | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 0 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | 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 | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 1 | 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 | 3 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 0 | NumberOfEmployees |
| 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 | 9 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 7 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 1 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | 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 | 0 | CompensationProcessCEO |
| Compensation Process Other | 0 | 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 | SONIA ALLEYNE PRESIDENT | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 6174267080 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1234 COLUMBUS AVENUE SUITE 210 | AddressLine1 |
| City | ROXBURY | City |
| State | MA | State |
| ZIP Code | 02120 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | X | NoListedPersonsCompensated |
Form990 Part VII Section A Form990PartVIISectionA (10 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| BOB FLEMING | ||||||
| MEMBER | 2.50 | X | 0 | 0 | 0 | |
| SONIA L ALLEYNE MPA | ||||||
| PRESIDENT | 2.50 | X | 0 | 0 | 0 | X |
| ELIZABETH CLARK MED | ||||||
| VICE PRESIDENT | 0.50 | X | 0 | 0 | 0 | X |
| JUDITH L KAHALAS | ||||||
| CLERK | 2.50 | X | 0 | 0 | 0 | X |
| DEBORAH HUGHES | ||||||
| MEMBER | 2.50 | X | 0 | 0 | 0 | |
| MYRAN PARKER BRASS | ||||||
| MEMBER | 2.50 | X | 0 | 0 | 0 | |
| RAMONA SALAS | ||||||
| MEMBER | 2.50 | X | 0 | 0 | 0 | |
| WAYNE PROCOPE | ||||||
| TREASURER | 2.50 | X | 0 | 0 | 0 | X |
| DANNY BRUNDADGE | ||||||
| MEMBER | 2.50 | X | 0 | 0 | 0 | |
| NAOMI THOMPSON | ||||||
| MEMBER | 2.50 | X | 0 | 0 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 0 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Fundraising Events | 5950 | FundraisingEvents |
| All Other Contributions | 370967 | AllOtherContributions |
| Total Contributions | 376917 | TotalContributions |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 75433 | TotalRevenueColumn |
| Exclusion | $75,433 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1085827 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1005640 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 80187 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 80187 | TotalRevenueColumn |
| Related Or Exempt Function Income | 80187 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 1500 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 5950 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 2117 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -617 | TotalRevenueColumn |
| Exclusion | -$617 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 531920 | TotalRevenueColumn |
| Related Or Exempt Function Income | 80187 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $74,816 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 112147 | Total |
| Program Services | 112147 | ProgramServices |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 41971 | Total |
| Program Services | 41971 | ProgramServices |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 48334 | Total |
| Management And General | 48334 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6395 | Total |
| Program Services | 6355 | ProgramServices |
| Fundraising | 40 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1789 | Total |
| Management And General | 1789 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2783 | Total |
| Management And General | 2783 | ManagementAndGeneral |
Other Expenses OtherExpenses (2 entries)
| DescriptionDescription | TotalTotal | FundraisingFundraising | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| BAD DEBT | 12397 | 12397 | |
| MISCELLANEOUS | 442 | 442 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 226258 | Total |
| Program Services | 160473 | ProgramServices |
| Management And General | 53348 | ManagementAndGeneral |
| Fundraising | 12437 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 25714 | BOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 617722 | BOY |
| EOY | 833588 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 209258 | BOY |
| EOY | 170594 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3500 | BOY |
| EOY | 12500 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2016 | BOY |
| EOY | 2060 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2574942 | BOY |
| EOY | 2546988 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3433152 | BOY |
| EOY | 3565730 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 170750 | BOY |
| EOY | 128019 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4020 | BOY |
| EOY | 14700 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 174770 | BOY |
| EOY | 142719 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 86755 | BOY |
| EOY | 58116 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1358976 | BOY |
| EOY | 1552244 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1812651 | BOY |
| EOY | 1812651 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3258382 | BOY |
| EOY | 3423011 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3433152 | BOY |
| EOY | 3565730 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 305662 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -141033 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Both | X | FinancialStatementBoth |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | X | SupportingOrganization509a3 |
| Supporting Org509a3 Type3 Func Int | X | SupportingOrg509a3Type3FuncInt |
| Certification Checkbox | X | CertificationCheckbox |
| Contrib By Controlling Individual | 0 | ContribByControllingIndividual |
| Contribution By Related Party | 0 | ContributionByRelatedParty |
| Contrib By35 Controlled Entity | 0 | ContribBy35ControlledEntity |
Supported Org Information SupportedOrgInformation
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROXBURY COMMUNITY COLLEGE OF ROXBURY MASSACHUSETTS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042726857 | EIN |
| Type Of Organization | 2 | TypeOfOrganization |
| Listed In Governing Doc | 1 | ListedInGoverningDoc |
| Supported Organization Notified | 1 | SupportedOrganizationNotified |
| Organized In US | 1 | OrganizedInUS |
| Amount | $118,502 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of Supported Orgs | 1 | TotalNumberOfSupportedOrgs |
| Sum Of Amounts | 118502 | SumOfAmounts |
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
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 2553286 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 12258 | InvestmentEarningsOrLosses |
| Other Expenditures | 27896 | OtherExpenditures |
| End Of Year Balance | 2537648 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 2141253 | BeginningOfYearBalance |
| Contributions | 7774 | Contributions |
| Investment Earnings Or Losses | 450690 | InvestmentEarningsOrLosses |
| Other Expenditures | 46431 | OtherExpenditures |
| End Of Year Balance | 2553286 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 2020602 | BeginningOfYearBalance |
| Contributions | 5000 | Contributions |
| Investment Earnings Or Losses | 156076 | InvestmentEarningsOrLosses |
| Other Expenditures | 50425 | OtherExpenditures |
| End Of Year Balance | 2141253 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 2145071 | BeginningOfYearBalance |
| Contributions | 193909 | Contributions |
| Investment Earnings Or Losses | -305453 | InvestmentEarningsOrLosses |
| Other Expenditures | 2925 | OtherExpenditures |
| End Of Year Balance | 2030602 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.02020 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.71300 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.26680 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
| Total Of Book Value Land Buildings | 0 | TotalOfBookValueLandBuildings |
| Total Revenue | 531920 | TotalRevenue |
| Total Expenses | 226258 | TotalExpenses |
| Excess Or Deficit For Year | 305662 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | -141033 | NetUnrealizedGLOnInvestments |
| Total Adjustments | -141033 | TotalAdjustments |
| Excess Or Deficit Per FS | 164629 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 393004 | TotRevenueEtcAuditedFinclStmt |
| Other Revenues | 2117 | OtherRevenues |
| Revenue Not Rptd F990 | 2117 | RevenueNotRptdF990 |
| Revenue Subtotal | 390887 | RevenueSubtotal |
| Other Revenues Not Included | 141033 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 141033 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 531920 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 228375 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 2117 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 2117 | ExpensesNotRptdF990 |
| Expenses Subtotal | 226258 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 226258 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (5 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: | PART V, LINE 4: | ENDOWMENT FUNDS ARE RESTRICTED BY THE DONOR AGAINST ANY EXPENDITURE OF PRINCIPAL. THESE FUNDS ARE RESTRICTED FOR VARIOUS SCHOLARSHIP AND LOAN PROGRAMS AS WELL AS VARIOUS ACADEMIC PURPOSES SOLELY FOR ROXBURY COMMUNITY COLLEGE. THE FOUNDATION FOLLOWS THE UNIFORM PRUDENT MANAGEMENT OF INSTITUTIONAL FUNDS ACT (UPMIFA) GUIDELINES ON THE MANAGEMENT AND INVESTMENT OF ENDOWMENT FUNDS. THE FOUNDATION'S BOARD OF DIRECTORS ESTABLISHED A SPENDING POLICY WHICH ALLOWS FOR UP TO FIVE PERCENT OF THE THREE YEAR QUARTERLY MOVING AVERAGE MARKET VALUE OF THE INVESTMENT PORTFOLIO TO BE USED TO FUND OPERATIONS AND PROGRAMS FOR ANY GIVEN YEAR. FOR THE YEAR ENDING JUNE 30, 2012, THERE WAS A $27,896 SPENDING POLICY TRANSFER. |
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X: | THE FOUNDATION FOLLOWS THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES STANDARD, WHICH REQUIRES THE FOUNDATION TO REPORT UNCERTAIN TAX POSITIONS, RELATED INTEREST AND PENALTIES, AND TO ADJUST ITS ASSETS AND LIABILITIES RELATED TO UNRECOGNIZED TAX BENEFITS AND ACCRUED INTEREST AND PENALTIES ACCORDINGLY. AS OF JUNE 30, 2012, THE FOUNDATION DETERMINED THAT THERE ARE NO MATERIAL UNRECOGNIZED TAX BENEFITS TO REPORT. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | SPECIAL EVENT EXPENSES SHOWN NET ON STATEMENT OF REVENUE 2,117. | |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | UNREALIZED LOSS 141,033. | |
| PART XIII, LINE 2D - OTHER ADJUSTMENTS: | SPECIAL EVENT EXPENSES SHOWN NET ON STATEMENT OF REVENUE 2,117. |
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 | ROXBURY COMMUNITY COLLEGE | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1234 COLUMBUS AVENUE | AddressLine1 |
| City | ROXBURY CROSSING | City |
| State | MA | State |
| ZIP Code | 02120 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN Of Recipient | 042726857 | EINOfRecipient |
| IRC Section | 115 | IRCSection |
| Amount Of Cash Grant | 112147 | AmountOfCashGrant |
| Purpose Of Grant | VARIOUS GRANTS FOR THE FOLLOWING PURPOSES:-BIOTECH/LIFE SCIENCES & NURSING PROGRAMS-GED PROGRAM -LIBRARY BOOKS-MEDIA ARTS CENTER-ATHLETICS AND SUPPORT OF REGGIE LEWIS TRACK AND ATHLETIC CENTER-MENTORING FOR SUCCESS PROGRAM-STUDENT SUPPLEMENTAL INSTRUCTION PROGRAM-ALUMNI DATABASE DEVELOPMENT-EMPLOYEE & STUDENT RECOGNITION ACTIVITIES | PurposeOfGrant |
Form990 Schedule I Part III Form990ScheduleIPartIII (2 entries)
| Type Of GrantTypeOfGrant | Number Of RecipientsNumberOfRecipients | Amount Of Cash GrantAmountOfCashGrant |
|---|---|---|
| SCHOLARSHIPS | 55 | 24871 |
| COLLEGE GRANTS | 30 | 17100 |
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: ROXBURY COMMUNITY COLLEGE FOUNDATION MONITORS THE USE OF GRANT FUNDS BY AWARDING THESE FUNDS TO SPECIFIC PROGRAMS OR TO SPECIFIC INDIVIDUALS TO BE USED AT THE COLLEGE AND IN ACCORDANCE WITH THE TERMS OF THE INDIVIDUAL GRANTS. PERIODIC FOLLOW-UP IS COMPLETED, INCLUDING A REVIEW OF PROGRAM EXPENSES, TO ENSURE THAT FUNDS ARE APPROPRIATELY USED FOR THEIR SPECIFIED PURPOSE/PROGRAM/SCHOLARSHIP. | Explanation |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV
Name Of Interested Person NameOfInterestedPerson
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | WILLIAM SAPERS | NamePerson |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship | SEE SCHEDULE O | Relationship |
| Sharing Of Revenues | 0 | SharingOfRevenues |
Form990 Schedule L Part V Form990ScheduleLPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | SCHEDULE L, PART IV | Identifier |
| Return Reference | TRANSACTIONS WITH INTERESTED PERSONS | ReturnReference |
| Explanation | DURING FISCAL YEAR 2008, THE FOUNDATION PURCHASED A $500,000 SINGLE PREMIUM IMMEDIATE ANNUITY WITH WILLIAM SAPERS, A FORMER BOARD MEMBER, AS THE ANNUITANT. THE FOUNDATION ALSO PURCHASED A $500,000 FLEXIBLE PREMIUM UNIVERSAL LIFE INSURANCE POLICY ON THE ANNUITANT'S LIFE. THE ANNUITANT AND HIS DAUGHTER EACH HAVE A 33% INTEREST IN THE INSURANCE COMPANY. IN 2012, ANNUITY INTEREST INCOME OF $40,095 WAS RECEIVED DIRECTLY BY THE FOUNDATION, NET OF LIFE INSURANCE PREMIUM EXPENSE OF $24,821. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | THE FOUNDATION UTILIZES AN EXTERNAL CONSULTANT, NON PROFIT CAPITAL MANAGEMENT, LLC. TO DO BOOKKEEPING, PROGRAM ADMINISTRATION AND FINANCIAL CONSULTING. | |
| FORM 990, PART VI, SECTION B, LINE 11 | A COPY OF THE 990 IS REVIEWED BY THE FINANCE COMMITTEE WHO THEN FORWARDS IT TO THE THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL. UPON APPROVAL, THE EXECUTIVE DIRECTOR OF THE FOUNDATION SIGNS THE 990. | |
| FORM 990, PART VI, SECTION B, LINE 12C | THE FOUNDATION REGULARLY UPDATES AND DISTRIBUTES COPIES OF THE FINANCIAL CONTROL MANUAL AND EACH DIRECTOR IS ASKED IF THEY HAVE READ AND UNDERSTOOD IT. | |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FINANCIAL STATEMENTS ARE FORWARDED TO THE COLLEGE AND MADE AVAILABLE TO THE PUBLIC UPON REQUEST. | |
| FORM 990, PART XI, LINE 5: | NET UNREALIZED LOSSES ON INVESTMENTS: -141,033. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| THE FINANCE COMMITTEE AND THE BOARD OF DIRECTORS ARE RESPONSIBLE FOR THE SELECTION AND RETENTION OF AUDITORS AS WELL AS OVERSIGHT OF THE AUDIT OF THE FOUNDATION. | FORM 990, PART XI, LINE 2C |
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