ROCA PALLIN YOUTH CENTER INC: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- ROCA PALLIN YOUTH CENTER INC (EIN 04-3374478)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2013-12-23
- IRS object ID
- 201323579349300222
- Schema version
- 2012v2.1
- 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) |
|---|---|---|
| Timestamp | 2013-12-23T11:18:22-06:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | 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 & CO PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 21 EAST MAIN STREET | AddressLine1 |
| City | WESTBORO | City |
| State | MA | State |
| ZIP Code | 01581 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 043374478 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROCA PALLIN YOUTH CENTER INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | ROCA | NameControl |
| Phone | 6178895210 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 101 PARK STREET | AddressLine1 |
| City | CHELSEA | City |
| State | MA | State |
| ZIP Code | 02150 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MARY BALDWIN | Name |
| Title | FOUNDER AND CEO | Title |
| Phone | 6178895210 | Phone |
| Date Signed | 2013-12-12 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MATTHEW TROIANO CPA | Name |
| PTIN | P00537319 | PTIN |
| Phone | 5083669100 | Phone |
| Date Prepared | 2013-12-11 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | MARY BALDWIN | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 101 PARK STREET | AddressLine1 |
| City | CHELSEA | City |
| State | MA | State |
| ZIP Code | 02150 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 865790 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | N/A | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1996 | YearFormation |
| State Legal Domicile | MA | StateLegalDomicile |
| Activity Or Mission Description | ROCA PALLIN YOUTH CENTER, INC. IS ORGANIZED FOR THE EXCLUSIVE PURPOSE OF HOLDING TITLE TO PROPERTY AND COLLECTING RENTAL INCOME ON THE PROPERTY AND VEHICLES LEASED TO ROCA, INC. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 16 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 15 | 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 | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 385620 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 403440 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 27879 | InvestmentIncomePriorYear |
| Investment Income Current Year | 18219 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 400 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 413499 | TotalRevenuePriorYear |
| Total Revenue Current Year | 422059 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | 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 | 7356 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 286880 | OtherExpensePriorYear |
| Other Expenses Current Year | 400432 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 286880 | TotalExpensesPriorYear |
| Total Expenses Current Year | 400432 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 126619 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 21627 | RevenuesLessExpensesCY |
| Total Assets BOY | 2323324 | TotalAssetsBOY |
| Total Assets EOY | 2446533 | TotalAssetsEOY |
| Total Liabilities BOY | 6239 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 103112 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 2317085 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 2343421 | NetAssetsOrFundBalancesEOY |
| Mission Description | ROCA PALLIN YOUTH CENTER, INC. IS ORGANIZED FOR THE EXLUSIVE PURPOSE OF HOLDING TITLE TO PROPERTY AND COLLECTING RENTAL INCOME ON THE PROPERTY AND VEHICLES LEASED TO ROCA, INC. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 365476 | Expense |
| Revenue | 403840 | Revenue |
| Description | RENTAL OF PROPERTY AND VEHICLES TO ROCA, INC., A NON-PROFIT CORPORATION. | Description |
| Total Program Service Expense | 365476 | TotalProgramServiceExpense |
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| 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 | 0 | 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 | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | 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 | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Loan To Officer Or DQP | 0 | 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 | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| 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 | 0 | QuidProQuoContributions |
| 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 | 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 | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MA | StatesWhereCopyOfReturnIsFiled |
| Own Website | X | OwnWebsite |
| 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 | JACOB SAUERBORN | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 6178895210 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 101 PARK STREET | AddressLine1 |
| City | CHELSEA | City |
| State | MA | State |
| ZIP Code | 02150 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (18 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Average Hours Per Week RelatedAverageHoursPerWeekRelated | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|---|
| DEBORAH WAYNE | |||||||
| CLERK | 1.00 | 1.00 | X | X | 0 | 0 | 0 |
| SANDRA B EDWARDS | |||||||
| MEMBER | 1.00 | 1.00 | X | 0 | 0 | 0 | |
| MARY BALDWIN | |||||||
| FOUNDER AND CEO, MEMBER | 1.00 | 40.00 | X | X | 0 | 140145 | 6588 |
| STEPHEN J KANEB | |||||||
| MEMBER | 1.00 | 1.00 | X | 0 | 0 | 0 | |
| KEVIN BURKE | |||||||
| MEMBER | 1.00 | 1.00 | X | 0 | 0 | 0 | |
| KELLY KALICK | |||||||
| MEMBER | 1.00 | 1.00 | X | 0 | 0 | 0 | |
| MARK HAGGERTY | |||||||
| TREASURER | 1.00 | 1.00 | X | X | 0 | 0 | 0 |
| RAMIRO TORRES | |||||||
| MEMBER | 1.00 | 1.00 | X | 0 | 0 | 0 | |
| DWIGHT ROBSON | |||||||
| PRESIDENT | 1.00 | 1.00 | X | X | 0 | 0 | 0 |
| MATTHEW FEINBERG | |||||||
| MEMBER | 1.00 | 1.00 | X | 0 | 0 | 0 | |
| ERIC RODRIGUEZ | |||||||
| MEMBER | 1.00 | 1.00 | X | 0 | 0 | 0 | |
| JANET M CALLAHAN | |||||||
| VICE PRESIDENT | 1.00 | 1.00 | X | X | 0 | 0 | 0 |
| PAUL FRANCISCO | |||||||
| MEMBER | 1.00 | 1.00 | X | 0 | 0 | 0 | |
| BRIAN FITZGERALD | |||||||
| MEMBER | 1.00 | 1.00 | X | 0 | 0 | 0 | |
| DAVID CANTER | |||||||
| MEMBER | 1.00 | 1.00 | X | 0 | 0 | 0 | |
| JEFF BAKER | |||||||
| MEMBER | 1.00 | 1.00 | X | 0 | 0 | 0 | |
| JACOB SAUERBORN | |||||||
| CHIEF FINANCIAL OFFICER | 1.00 | 40.00 | X | 0 | 113957 | 12519 | |
| TOM MCKENNA | |||||||
| EXECUTIVE DIRECTOR | 1.00 | 40.00 | X | 0 | 48461 | 3188 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 0 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 302563 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 22295 | 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 |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | RENTAL INCOME | Description |
| Business Code | 532000 | BusinessCode |
| Total Revenue Column | 403440 | TotalRevenueColumn |
| Related Or Exempt Function Income | 403440 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 403440 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 17388 | TotalRevenueColumn |
| Exclusion | $17,388 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 444562 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 443731 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 831 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 831 | TotalRevenueColumn |
| Exclusion | $831 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MISCELLANEOUS | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 400 | TotalRevenueColumn |
| Related Or Exempt Function Income | 400 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 400 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 422059 | TotalRevenueColumn |
| Related Or Exempt Function Income | 403840 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $18,219 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | X | InfoInScheduleOPartIX |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12603 | Total |
| Management And General | 12603 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 82452 | Total |
| Program Services | 82452 | ProgramServices |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 169486 | Total |
| Program Services | 147133 | ProgramServices |
| Management And General | 14997 | ManagementAndGeneral |
| Fundraising | 7356 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 135667 | Total |
| Program Services | 135667 | ProgramServices |
Other Expenses OtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MISCELLANEOUS | Description |
| Total | 224 | Total |
| Program Services | 224 | ProgramServices |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 400432 | Total |
| Program Services | 365476 | ProgramServices |
| Management And General | 27600 | ManagementAndGeneral |
| Fundraising | 7356 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 230489 | BOY |
| EOY | 280990 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 3032942 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 1539479 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1443458 | BOY |
| EOY | 1493463 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 649377 | BOY |
| EOY | 672080 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2323324 | BOY |
| EOY | 2446533 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6239 | BOY |
| EOY | 103112 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6239 | BOY |
| EOY | 103112 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2317085 | BOY |
| EOY | 2343421 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2317085 | BOY |
| EOY | 2343421 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2323324 | BOY |
| EOY | 2446533 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 21627 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 4709 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 0 | 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 |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 268900 | OtherCostOrOtherBasis |
| Book Value | 268900 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2461456 | OtherCostOrOtherBasis |
| Depreciation | 1415086 | Depreciation |
| Book Value | 1046370 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 302586 | OtherCostOrOtherBasis |
| Depreciation | 124393 | Depreciation |
| Book Value | 178193 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 1493463 | TotalOfBookValueLandBuildings |
| Footnote In Part XIII | X | FootnoteInPartXIII |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X, LINE 2: | ReturnReference |
| Explanation | THE AGENCY FOLLOWS THE U.S. GAAP STANDARDS FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH REQUIRES THE AGENCY TO REPORT ANY UNCERTAIN TAX POSITIONS AND TO ADJUST ITS COMBINING FINANCIAL STATEMENTS FOR THE IMPACT THEREOF. AS OF JUNE 30, 2013, THE AGENCY DETERMINED THAT THEY HAD NO MATERIAL UNRECOGNIZED TAX BENEFITS TO REPORT. THE AGENCY FILES INFORMATION RETURNS IN THE UNITED STATES (FEDERAL) AND MASSACHUSETTS (STATE) JURISDICTIONS. THESE RETURNS ARE GENERALLY SUBJECT TO EXAMINATION BY TAX AUTHORITIES FOR THE LAST THREE YEARS. THE AGENCY DOES NOT EXPECT THAT THE AMOUNTS OF UNRECOGNIZED TAX BENEFITS WILL CHANGE SIGNIFICANTLY WITHIN THE NEXT TWELVE MONTHS. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | ROCA, INC'S. FINANCE COMMITTEE WILL REVIEW THE FORM 990 WITH MANAGEMENT AND RECOMMEND IT TO THE FULL BOARD. | |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY AND ALL BOARD MEMBERS AND MEMBERS OF SENIOR MANAGEMENT ARE ASKED TO SIGN THE STATEMENT ANNUALLY. | |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION FOR THE FOUNDER/CEO IS REVIEWED AND DETERMINED BY THE BOARD OF DIRECTORS OF ROCA, INC. | |
| FORM 990, PART VI, SECTION C, LINE 19 | ROCA PALLIN YOUTH CENTER, INC. MAKES ITS GOVERNING DOCUMENTS AVAILABLE THROUGH ROCA, INC.'S WEBSITE. ADDITIONAL DOCUMENTS ARE POSTED ON GUIDESTAR AND ARE AVAILABLE UPON REQUEST. | |
| FORM 990, PART IX, LINE 11G | CONSULTANTS AND CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 82,452. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 82,452. | OTHER FEES |
| FORM 990, PART XII, LINE 2C: | THE AUDIT COMMITTEE, AN INDEPENDENT COMMITTEE, HAS OVERSIGHT OF THE AUDIT PROCESS. THE COMMITTEE HAS TWO SCHEDULED MEETINGS A YEAR. THE FIRST MEETING IS FOR PRE-AUDIT REVIEW AND THE SECOND MEETING IS TO REVIEW THE FINALIZED AUDIT. THE COMMITTEE MEEETS IN CLOSED SESSIONS WITH THE AUDITORS. | |
| FORM 990, PART XI, LINE 5: | UNREALIZED GAINS ON INVESTMENTS 4,709. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROCA INC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 101 PARK STREET | AddressLine1 |
| City | CHELSEA | City |
| State | MA | State |
| ZIP Code | 02150 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 223223641 | EIN |
| Primary Activities | YOUTH DEVELOPMENT | PrimaryActivities |
| Legal Domicile State | MA | LegalDomicileState |
| Exempt Code Section | 501(C)(3) | ExemptCodeSection |
| Public Charity Status | LINE 7 | PublicCharityStatus |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | YES | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Org | 0 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | 0 | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 1 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 1 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (2 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| ROCA INC | ||
| J | 403440 | FAIR MARKET VALUE |
| ROCA INC | ||
| M | 183480 | FAIR MARKET VALUE |
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