BENEVOLENT FRATERNITY OF UNITARIAN CHURCH: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: BENEVOLENT FRATERNITY OF UNITARIAN CHURCH (EIN 04-2105897)
Tax period: 2011-05-01 to 2012-04-30
Filed: 2012-10-11
IRS object ID: 201222859349300427
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 O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-10-11T10:21:29-05:00	Timestamp
Tax Period End Date	2012-04-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

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

Preparer Firm US Address PreparerFirmUSAddress

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

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-05-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	042105897	EIN

Name Name

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

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

US Address USAddress

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

Officer Officer

Field	Value	IRS element (for citing)
Name	REV CATHERINE SENGHAS	Name
Title	EXECUTIVE DIRECTOR	Title
Phone	6173186010	Phone
Date Signed	2012-09-27	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	NINO VISCONTI CPA	Name
Phone	7819330360	Phone
Date Prepared	2012-10-11	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

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

Address Principal Officer US AddressPrincipalOfficerUS

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

Field	Value	IRS element (for citing)
Gross Receipts	1314597	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.UUUM.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1839	YearFormation
State Legal Domicile	MA	StateLegalDomicile
Activity Or Mission Description	THE BENEVOLENT FRATERNITY PROVIDES FOR MINISTRIES TO THE POOR AND ALSO PROVIDES FOR A COMMUNITY CENTER, THE FIRST CHURCH IN ROXBURY AND RENEWAL HOUSE.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	16	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	16	NbrIndependentVotingMembers
Total Nbr Employees	40	TotalNbrEmployees
Total Nbr Volunteers	250	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	855553	ContributionsGrantsPriorYear
Contributions Grants Current Year	734450	ContributionsGrantsCurrentYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Prior Year	188127	InvestmentIncomePriorYear
Investment Income Current Year	152308	InvestmentIncomeCurrentYear
Other Revenue Prior Year	34238	OtherRevenuePriorYear
Other Revenue Current Year	33712	OtherRevenueCurrentYear
Total Revenue Prior Year	1077918	TotalRevenuePriorYear
Total Revenue Current Year	920470	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	770070	SalariesEtcPriorYear
Salaries Etc Current Year	779689	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	89882	TotalFundrsngExpCurrentYear
Other Expense Prior Year	404527	OtherExpensePriorYear
Other Expenses Current Year	395678	OtherExpensesCurrentYear
Total Expenses Prior Year	1174597	TotalExpensesPriorYear
Total Expenses Current Year	1175367	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-96679	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-254897	RevenuesLessExpensesCY
Total Assets BOY	5459466	TotalAssetsBOY
Total Assets EOY	5030339	TotalAssetsEOY
Total Liabilities BOY	153147	TotalLiabilitiesBOY
Total Liabilities EOY	189285	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	5306319	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	4841054	NetAssetsOrFundBalancesEOY
Mission Description	THE BENEVOLENT FRATERNITY PROVIDES FOR MINISTRIES TO THE POOR AND ALSO PROVIDES FOR A COMMUNITY CENTER, THE FIRST CHURCH IN ROXBURY AND RENEWAL HOUSE.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	939981	Expense
Description	THE BENEVOLENT FRATERNITY PROVIDES FOR MINISTRIES TO THE POOR AND ALSO PROVIDES FOR A COMMUNITY CENTER, THE FIRST CHURCH IN ROXBURY AND RENEWAL HOUSE.	Description
Total Program Service Expense	939981	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	true	CreditCounseling
Term Or Permanent Endowments	true	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	true	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	true	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	4	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	40	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	16	NbrVotingGoverningBodyMembers
Number Independent Voting Members	16	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	MA	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

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

Address US AddressUS

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

Form990 Part VII Section A Form990PartVIISectionA (18 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
CHRISTINE NELSON
PRESIDENT	1.00	X	0	0	0
LAWRENCE BENNIGSON
TREASURER	1.00	X	0	0	0
ANDREW CULBERT
VICE PRESIDE	1.00	X	0	0	0
JOHN DACEY
DIRECTOR	1.00	X	0	0	0
CHARLES DEWITT
DIRECTOR	1.00	X	0	0	0
THEODORE JOHNSON
DIRECTOR	1.00	X	0	0	0
PATRICIA WATERS
CLERK	1.00	X	0	0	0
DAVID HARRIS
DIRECTOR	1.00	X	0	0	0
JAMIESE MARTIN
DIRECTOR	1.00	X	0	0	0
ELAINE MITTELL
DIRECTOR	1.00	X	0	0	0
ELISE ROCKART
DIRECTOR	1.00	X	0	0	0
THOMAS ROSIELLO
DIRECTOR	1.00	X	0	0	0
REP BYRON RUSHING
DIRECTOR	1.00	X	0	0	0
ROBERT SCHMALZ
DIRECTOR	1.00	X	0	0	0
CLAUDIA NIMAR
DIRECTOR	1.00	X	0	0	0
VICTORIA WEINSTEIN
DIRECTOR	1.00	X	0	0	0
CATHERINE SENGHAS
EXECUTIVE DI	40.00		71367	0	24176	X
SAM WILLIAMS
COO	40.00		61753	0	23007	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	133120	TotalReportableCompFromOrg
Total Other Compensation	47183	TotalOtherCompensation
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Government Grants	99320	GovernmentGrants
All Other Contributions	635130	AllOtherContributions
Total Contributions	734450	TotalContributions

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	50343	TotalRevenueColumn
Exclusion	$50,343	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Personal	13500	Personal

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Personal	13500	Personal

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	13500	TotalRevenueColumn
Exclusion	$13,500	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	494057	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	392092	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	101965	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	101965	TotalRevenueColumn
Related Or Exempt Function Income	101965	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	10500	GrossIncomeFundraisingEvents
Fundraising Direct Expenses	2035	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	8465	TotalRevenueColumn
Exclusion	$8,465	ExclusionAmount

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	MISCELLANEOUS INCOME	Description
Total Revenue Column	11747	TotalRevenueColumn
Related Or Exempt Function Income	11747	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	11747	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	920470	TotalRevenueColumn
Related Or Exempt Function Income	113712	RelatedOrExemptFunctionIncome
Exclusion	$72,308	ExclusionAmount

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	691151	Total
Program Services	582247	ProgramServices
Management And General	57652	ManagementAndGeneral
Fundraising	51252	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	38819	Total
Program Services	27773	ProgramServices
Management And General	8370	ManagementAndGeneral
Fundraising	2676	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	49719	Total
Program Services	41973	ProgramServices
Management And General	4035	ManagementAndGeneral
Fundraising	3711	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	57387	Total
Program Services	33224	ProgramServices
Management And General	16531	ManagementAndGeneral
Fundraising	7632	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	28051	Total
Program Services	4134	ProgramServices
Management And General	11786	ManagementAndGeneral
Fundraising	12131	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	10770	Total
Program Services	8264	ProgramServices
Management And General	1505	ManagementAndGeneral
Fundraising	1001	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	30705	Total
Program Services	11495	ProgramServices
Management And General	15350	ManagementAndGeneral
Fundraising	3860	Fundraising

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	33814	Total
Program Services	27327	ProgramServices
Management And General	5759	ManagementAndGeneral
Fundraising	728	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	4068	Total
Management And General	4068	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	17326	Total
Program Services	16683	ProgramServices
Management And General	643	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	109230	Total
Program Services	87456	ProgramServices
Management And General	14948	ManagementAndGeneral
Fundraising	6826	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
FIELD TRIPS & PROGRAM FEE	66363	66363
OTHER EXPENSES	19445	14697	4748
REPAIRS AND MAINTENANCE	13476	13302	109	65
HOUSEHOLD SUPPLIES	5043	5043

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	1175367	Total
Program Services	939981	ProgramServices
Management And General	145504	ManagementAndGeneral
Fundraising	89882	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	60100	BOY
EOY	71597	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	145307	BOY
EOY	210244	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	33335	BOY
EOY	46296	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

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

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	2251	BOY
EOY	5797	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	443005	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	361763	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	94158	BOY
EOY	81242	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	4776610	BOY
EOY	4268163	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	705	BOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	5459466	BOY
EOY	5030339	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	93147	BOY
EOY	49817	EOY

Escrow Account Liability EscrowAccountLiability

Field	Value	IRS element (for citing)
EOY	9468	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	60000	BOY
EOY	130000	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	153147	BOY
EOY	189285	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	469478	BOY
EOY	302641	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	3188955	BOY
EOY	2910737	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	1647886	BOY
EOY	1627676	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	5306319	BOY
EOY	4841054	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	5459466	BOY
EOY	5030339	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-254897	ReconcilationRevenueExpenses
Reconcilation Other Changes	-210368	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate

Schedule A IRS990ScheduleA

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

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

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

Contributor Name Business ContributorNameBusiness

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

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	true	IncludedOnFS

Current Year CurrentYear

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

Current Year Minus1 Year CurrentYearMinus1Year

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

Current Year Minus2 Years CurrentYearMinus2Years

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

Current Year Minus3 Years CurrentYearMinus3Years

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

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

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	158877	OtherCostOrOtherBasis
Depreciation	101558	Depreciation
Book Value	57319	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	179838	OtherCostOrOtherBasis
Depreciation	178917	Depreciation
Book Value	921	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	104290	OtherCostOrOtherBasis
Depreciation	81288	Depreciation
Book Value	23002	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	81242	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	CAMRBIDGE TRUST LINE OF CREDIT	Description
Amount	$130,000	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	130000	TotalOfAmounts
Total Revenue	920470	TotalRevenue
Total Expenses	1175367	TotalExpenses
Excess Or Deficit For Year	-254897	ExcessOrDeficitForYear
Net Unrealized GL On Investments	-210368	NetUnrealizedGLOnInvestments
Total Adjustments	-210368	TotalAdjustments
Excess Or Deficit Per FS	-465265	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	712137	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	-210368	NetUnrealizedGainsInvestments
Other Revenues	2035	OtherRevenues
Revenue Not Rptd F990	-208333	RevenueNotRptdF990
Revenue Subtotal	920470	RevenueSubtotal
Total Revenue Per Form990	920470	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	1177402	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	2035	OtherExpensesIncluded
Expenses Not Rptd F990	2035	ExpensesNotRptdF990
Expenses Subtotal	1175367	ExpensesSubtotal
Total Expenses Per Form990	1175367	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (5 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ESCROW LIABILITY ARRANGEMENT EXPLANATION	SCHEDULE D, PAGE 2, PART IV, LINE 2B	DURING THE YEAR ENDED APRIL 30, 2012, THE FRATERNITY ENTERED INTO A NON- COMPENSATORY THIRD-PARTY PAYMENT ARRANGEMENT WITH AN UNRELATED ENTITY. THE FRATERNITY IS RESPONSIBLE SOLELY FOR THE ADMINISTRATION OF THE CASH RECEIPTS AND DISBURSEMENTS OF THE UNRELATED ENTITY. THE FRATERNITY'S MANAGEMENT, OFFICERS OR DIRECTORS ARE NOT INVOLVED WITH THE OVERSIGHT OR MANAGEMENT OF THIS ENTITY.
LIABILITY UNDER FIN 48 FOOTNOTE	SCHEDULE D, PAGE 3, PART X	THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ISSUED ASC TOPIC 740, "INCOME TAXES" (ASC 740). ASC 740 CLARIFIES THE ACCOUNTING FOR INCOME TAXES BY PRESCRIBING A MINIMUM PROBABILITY THRESHOLD THAT A TAX POSITION MUST MEET BEFORE A FINANCIAL STATEMENT BENEFIT IS RECOGNIZED. THE MINIMUM THRESHOLD IS DEFINED IN ASC 740 AS A TAX POSITION THAT IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAX AUTHORITY, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT TO BE RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN FIFTY PERCENT LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE UNCERTAIN TAX POSITION STANDARD MUST BE APPLIED TO ALL EXISTING TAX POSITIONS UPON INITIAL ADOPTION. THE CUMULATIVE EFFECT OF APPLYING THIS STANDARD AT ADOPTION, IF ANY, IS TO BE REPORTED AS AN ADJUSTMENT TO NET ASSETS FOR THE YEAR OF ADOPTION. AS OF APRIL 30, 2012 AND 2011, THE FRATERNITY HAD NO MATERIAL UNRECOGNIZED TAX BENEFITS AND NO ADJUSTMENTS TO LIABILITIES OR OPERATIONS REQUIRED UNDER ASC 740. THE FRATERNITY'S PRACTICE WAS AND CONTINUES TO BE TO RECOGNIZE INTEREST AND PENALTY EXPENSES RELATED TO UNCERTAIN TAX POSITIONS IN INCOME TAX EXPENSE, WHICH WAS ZERO FOR THE YEAR ENDED APRIL 30, 2012. GENERALLY, THE THREE PRECEDING TAX YEARS ARE SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES. THERE ARE NO TAX EXAMINATIONS CURRENTLY IN PROCESS. THE FRATERNITY EVALUATES ITS UNCERTAIN TAX POSITIONS USING THE PROVISIONS OF THE ACCOUNTING STANDARDS CODIFICATION ("ASC") 450, "CONTINGENCIES." ACCORDINGLY, A LOSS CONTINGENCY IS RECOGNIZED WHEN IT IS PROBABLE THAT A LIABILITY HAS BEEN INCURRED AS OF THE DATE OF THE FINANCIAL STATEMENTS AND THE AMOUNT OF THE LOSS CAN BE REASONABLY ESTIMATED. THE AMOUNT RECOGNIZED IS SUBJECT TO ESTIMATE AND MANAGEMENT JUDGMENT WITH RESPECT TO THE LIKELY OUTCOME OF EACH UNCERTAIN TAX POSITION. THE AMOUNT THAT IS ULTIMATELY SUSTAINED FOR AN INDIVIDUAL UNCERTAIN TAX POSITION OR FOR ALL UNCERTAIN TAX POSITION IN THE AGGREGATE COULD DIFFER FROM THE AMOUNT RECOGNIZED.
RECONCILIATION OF CHANGES - OTHER	SCHEDULE D, PAGE 4, PART XI, LINE 8	EVENT EXPENSES, SHOWN NET ON 990 2,035 EVENT EXPENSES SHOWN NET ON 990 -2,035
REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER	SCHEDULE D, PAGE 4, PART XII, LINE 2D	EVENT EXPENSES, SHOWN NET ON 990 2,035
EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER	SCHEDULE D, PAGE 4, PART XIII, LINE 2D	EVENT EXPENSES SHOWN NET ON 990 2,035

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	THE ORGANIZATION'S OFFICERS REVIEW FORM 990 FOR ACCURACY AND CONSISTENCY WITH AUDITED FINANCIAL STATEMENTS, ACCOUNTING RECORDS AND OTHER DOCUMENTS MAINTAINED BY THE ORGANIZATION.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	INDIVIDUALS RELATED TO THE FRATERNITY ARE REQUIRED, AT A MINIMUM ANNUALLY, TO CONSIDER THEIR RELATIONSHIPS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST INVOLVING THE FRATERNITY AND REPORT ACCORDINGLY.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	THE BOARD OF DIRECTORS REVIEWS AND APPROVES COMPENSATION FOR ALL SENIOR MEMBERS OF MANAGEMENT.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	THE BOARD OF DIRECTORS REVIEWS AND APPROVES COMPENSATION FOR ALL SENIOR MEMBERS OF MANAGEMENT.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	GOVERNING DOCUMENTS ARE AVAILABLE ON ATTORNEY GENERAL OF MASSACHUSETT'S WEBSITE AND UPON REQUEST.

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivitiesPrimaryActivities	Legal Domicile StateLegalDomicileState	Exempt Code SectionExemptCodeSection	Public Charity StatusPublicCharityStatus	Business Name Line1DirectControllingEntityName/BusinessNameLine1	Controlled OrgControlledOrg
JOHN ELIOT CORPORATION
10 PUTNAM STREET	ROXBURY	MA	02119	042927507	CHARITABLE	MA	(C)(3)	1	NA	false
DERBY PARK CENTER INC
10 PUTNAM STREET	ROXBURY	MA	02119	042581863	CHARITABLE	MA	(C)(3)	11A	NA	false

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

BENEVOLENT FRATERNITY OF UNITARIAN CHURCH: Form 990, tax year 2011

Return header ReturnHeader

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Preparer Firm US Address PreparerFirmUSAddress

Filer Filer

Name Name

US Address USAddress

Officer Officer

Preparer Preparer

Form 990 IRS990

Address Principal Officer US AddressPrincipalOfficerUS

The Books Are In Care Of TheBooksAreInCareOf

Address US AddressUS

Form990 Part VII Section A Form990PartVIISectionA (18 entries)

Investment Income InvestmentIncome

Gross Rents GrossRents

Rental Income Or Loss RentalIncomeOrLoss

Net Rental Income Or Loss NetRentalIncomeOrLoss

Gross Amount Sales Assets GrossAmountSalesAssets

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Gain Or Loss GainOrLoss

Net Gain Or Loss Investments NetGainOrLossInvestments

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Other Revenue Misc OtherRevenueMisc

Total Revenue TotalRevenue

Other Salaries And Wages OtherSalariesAndWages

Pension Plan Contributions PensionPlanContributions

Payroll Taxes PayrollTaxes

Fees For Services Accounting FeesForServicesAccounting

Office Expenses OfficeExpenses

Information Technology InformationTechnology

Occupancy Occupancy

Conferences Meetings ConferencesMeetings

Interest Interest

Depreciation Depletion DepreciationDepletion

Insurance Insurance

Other Expenses OtherExpenses (4 entries)

Total Functional Expenses TotalFunctionalExpenses

Cash Non Interest Bearing CashNonInterestBearing

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Accounts Receivable AccountsReceivable

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Other Assets Total OtherAssetsTotal

Total Assets TotalAssets

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Escrow Account Liability EscrowAccountLiability

Other Liabilities OtherLiabilities

Total Liabilities TotalLiabilities

Unrestricted Net Assets UnrestrictedNetAssets

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Schedule A IRS990ScheduleA

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Contributor Name Business ContributorNameBusiness

Contributor Address US ContributorAddressUS

Schedule D IRS990ScheduleD

Current Year CurrentYear

Current Year Minus1 Year CurrentYearMinus1Year

Current Year Minus2 Years CurrentYearMinus2Years

Current Year Minus3 Years CurrentYearMinus3Years

Leasehold Improvements LeaseholdImprovements

Equipment Equipment

Other Land Buildings OtherLandBuildings

Other Liabilities OtherLiabilities

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (5 entries)

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)

Comments