2012-10-11T10:21:29-05:00 2012-04-30 MOCERA VISCONTI & COMPANY CPAS LLP 400 W CUMMINGS PARK STE 6850 WOBURN MA 018016511 990 2011-05-01 042105897 BENEVOLENT FRATERNITY OF UNITARIAN CHURCHES BENE 6173186010 10 PUTNAM STREET ROXBURY MA 02119 REV CATHERINE SENGHAS 6173186010 2012-09-27 true NINO VISCONTI CPA 7819330360 2012-10-11 2011 2016-02-24 21:20:13Z REV CATHERINE SENGHAS 10 PUTNAM STREET ROXBURY MA 02119 1314597 false X WWW.UUUM.ORG X 1839 MA THE BENEVOLENT FRATERNITY PROVIDES FOR MINISTRIES TO THE POOR AND ALSO PROVIDES FOR A COMMUNITY CENTER, THE FIRST CHURCH IN ROXBURY AND RENEWAL HOUSE. 16 16 40 250 0 855553 734450 0 188127 152308 34238 33712 1077918 920470 0 0 770070 779689 0 89882 404527 395678 1174597 1175367 -96679 -254897 5459466 5030339 153147 189285 5306319 4841054 THE BENEVOLENT FRATERNITY PROVIDES FOR MINISTRIES TO THE POOR AND ALSO PROVIDES FOR A COMMUNITY CENTER, THE FIRST CHURCH IN ROXBURY AND RENEWAL HOUSE. false false 939981 THE BENEVOLENT FRATERNITY PROVIDES FOR MINISTRIES TO THE POOR AND ALSO PROVIDES FOR A COMMUNITY CENTER, THE FIRST CHURCH IN ROXBURY AND RENEWAL HOUSE. 939981 true true false false false false false false true true true false false false true true true true false false false false false false false false false false false false false false false false false false false false false false false false false true false false false false true 4 0 40 true false false false false false false X 16 16 false false false false false false false true true false false true true true true true true true true false MA X REV CATHERINE SENGHAS 6173186010 10 PUTNAM STREET ROXBURY MA 02119 CHRISTINE NELSON 1.00 X 0 0 0 LAWRENCE BENNIGSON 1.00 X 0 0 0 ANDREW CULBERT 1.00 X 0 0 0 JOHN DACEY 1.00 X 0 0 0 CHARLES DEWITT 1.00 X 0 0 0 THEODORE JOHNSON 1.00 X 0 0 0 PATRICIA WATERS 1.00 X 0 0 0 DAVID HARRIS 1.00 X 0 0 0 JAMIESE MARTIN 1.00 X 0 0 0 ELAINE MITTELL 1.00 X 0 0 0 ELISE ROCKART 1.00 X 0 0 0 THOMAS ROSIELLO 1.00 X 0 0 0 REP BYRON RUSHING 1.00 X 0 0 0 ROBERT SCHMALZ 1.00 X 0 0 0 CLAUDIA NIMAR 1.00 X 0 0 0 VICTORIA WEINSTEIN 1.00 X 0 0 0 CATHERINE SENGHAS 40.00 X 71367 0 24176 SAM WILLIAMS 40.00 X 61753 0 23007 133120 47183 false false false 99320 635130 734450 50343 50343 13500 13500 13500 13500 494057 392092 101965 101965 101965 10500 2035 8465 8465 MISCELLANEOUS INCOME 11747 11747 11747 920470 113712 72308 691151 582247 57652 51252 38819 27773 8370 2676 49719 41973 4035 3711 57387 33224 16531 7632 28051 4134 11786 12131 10770 8264 1505 1001 30705 11495 15350 3860 33814 27327 5759 728 4068 4068 17326 16683 643 109230 87456 14948 6826 FIELD TRIPS & PROGRAM FEE 66363 66363 OTHER EXPENSES 19445 14697 4748 REPAIRS AND MAINTENANCE 13476 13302 109 65 HOUSEHOLD SUPPLIES 5043 5043 1175367 939981 145504 89882 60100 71597 145307 210244 33335 46296 347000 347000 2251 5797 443005 361763 94158 81242 4776610 4268163 705 5459466 5030339 93147 49817 9468 60000 130000 153147 189285 X 469478 302641 3188955 2910737 1647886 1627676 5306319 4841054 5459466 5030339 -254897 -210368 X false true true X X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false true 1647886 -33865 2210 15865 1627676 1551421 245298 131642 17191 1647886 1276489 389747 99321 15494 1551421 1759221 -368502 110006 4224 1276489 1.00000 false false false 158877 101558 57319 179838 178917 921 104290 81288 23002 81242 CAMRBIDGE TRUST LINE OF CREDIT 130000 130000 920470 1175367 -254897 -210368 -210368 -465265 712137 -210368 2035 -208333 920470 920470 1177402 2035 2035 1175367 1175367 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 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. 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 false true true false false false false false false false false false false false false false false false