Civic Intelligence

Longwood Covered Courts Trust

990 • Fiscal year 2014 • EIN 04-1554260

May 01, 2013 to Apr 30, 2014 • Filed on Sep 11, 2014

Organization ProfileN/A
28 Middlesex RoadChestnut Hill, MA 02467

(617) 244-1919

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

33rd percentile

0.01x

Higher debt load relative to assets than 33% of similar nonprofits.

2014 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

41st percentile

0.04x

Higher debt load relative to revenue than 41% of similar nonprofits.

2014 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2014

Net Margin

21st percentile

-5.4%

Higher net margin than 21% of similar nonprofits.

2014 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

83rd percentile

$0

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2014

Asset Growth

35th percentile

-1.4%

Faster asset growth than 35% of similar nonprofits.

2014 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

70th percentile

8.6%

Faster revenue growth than 70% of similar nonprofits.

2014 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Down

$762,556

Down $10,592 (-1.4%) from 2013

Net Assets

Down

$753,644

Down $12,441 (-1.6%) from 2013

Liabilities

Up

$8,912

Up $1,849 (+26%) from 2013

Revenue And Expenses
Liabilities / Revenue41st percentileNet Margin21st percentile

Revenue

Up

$231,874

Up $18,424 (+8.6%) from 2013

Expenses

Up

$244,315

Up $14,809 (+6.5%) from 2013

Net Income

Up

-$12,441

Up $3,615 (+23%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth35th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2011: $774,246Liabilities 2011: $2,296Net Assets 2011: $771,9502011Assets 2012: $787,895Liabilities 2012: $5,754Net Assets 2012: $782,1412012Assets 2013: $773,148Liabilities 2013: $7,063Net Assets 2013: $766,0852013Assets 2014: $762,556Liabilities 2014: $8,912Net Assets 2014: $753,6442014Assets 2015: $776,188Liabilities 2015: $6,159Net Assets 2015: $770,0292015Assets 2016: $791,741Liabilities 2016: $5,395Net Assets 2016: $786,3462016Assets 2017: $817,639Liabilities 2017: $5,575Net Assets 2017: $812,0642017Assets 2018: $826,869Liabilities 2018: $9,512Net Assets 2018: $817,3572018Assets 2019: $842,060Liabilities 2019: $6,150Net Assets 2019: $835,9102019Assets 2020: $846,659Liabilities 2020: $7,087Net Assets 2020: $839,5722020Assets 2021: $864,632Liabilities 2021: $16,049Net Assets 2021: $848,5832021Assets 2022: $910,030Liabilities 2022: $8,242Net Assets 2022: $901,7882022Assets 2023: $902,451Liabilities 2023: $10,662Net Assets 2023: $891,7892023Assets 2024: $884,697Liabilities 2024: $55,586Net Assets 2024: $829,1112024Assets 2025: $1,200,984Liabilities 2025: $35,227Net Assets 2025: $1,165,7572025

Highlighted filing

2014

Assets$762,556
Liabilities$8,912
Net Assets$753,644
Open 2014 Filing

Operations Trend

Revenue Growth70th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$800K$600K$400K$200K$0-$200KExpenses 2011: $213,3112011Expenses 2012: $202,0052012Revenue 2013: $213,450Expenses 2013: $229,506Net Income 2013: -$16,0562013Revenue 2014: $231,874Expenses 2014: $244,315Net Income 2014: -$12,4412014Revenue 2015: $236,828Expenses 2015: $220,443Net Income 2015: $16,3852015Revenue 2016: $244,802Expenses 2016: $228,485Net Income 2016: $16,3172016Revenue 2017: $236,478Expenses 2017: $210,760Net Income 2017: $25,7182017Revenue 2018: $256,027Expenses 2018: $250,943Net Income 2018: $5,0842018Revenue 2019: $252,585Expenses 2019: $234,192Net Income 2019: $18,3932019Revenue 2020: $251,351Expenses 2020: $247,872Net Income 2020: $3,4792020Revenue 2021: $233,659Expenses 2021: $237,663Net Income 2021: -$4,0042021Revenue 2022: $325,692Expenses 2022: $271,389Net Income 2022: $54,3032022Revenue 2023: $273,128Expenses 2023: $283,127Net Income 2023: -$9,9992023Revenue 2024: $272,214Expenses 2024: $331,631Net Income 2024: -$59,4172024Revenue 2025: $660,958Expenses 2025: $315,089Net Income 2025: $345,8692025

Highlighted filing

2014

Revenue$231,874
Expenses$244,315
Net Income-$12,441
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2013 to Apr 30, 2014
Signed
Sep 11, 2014
Return Version
2013v3.0
Gross Receipts
$231,874
Mission and Program Overview

Mission

To provide indoor facilities for members to use to play tennis during the colder months of the year.

Provide tennis court facilities for members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$449,078$391,339▼ $57,739
Cash and Non-Interest-Bearing Accounts$225,321$268,336▲ $43,015
Savings and Temporary Cash Investments$81,570$81,952▲ $382
Accounts Receivable$17,179$20,929▲ $3,750
Total Assets$773,148$762,556▼ $10,592
Liabilities
Accounts Payable and Accrued Expenses$7,063$8,912▲ $1,849
Total Liabilities$7,063$8,912▲ $1,849
Net Assets / Fund Balance
Unrestricted Net Assets$766,085$753,644▼ $12,441
Total Net Assets Fund Balance$766,085$753,644▼ $12,441
Total Liabilities and Net Assets / Fund Balance$773,148$762,556▼ $10,592

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$383,983$493,410$877,393
Land$6,682-$6,682
Equipment$674$2,672$3,346
Compensation and Service Providers
Top Officer Pay83rd percentile

Board Members and Trustees

NameTitle
WILLIAM O'BRIENPresident
Richard SabinTrustee, Former President
John BitnerVice President
Andrea Dow KeoughTrustee
Baysie WightmanTrustee
G Richard Paul MdTrustee
Kim OzakiTrustee
Mark WilliamsTrustee
Robert ParkTrustee
Victoria PurcellTrustee
Patricia HawkinsSecretary
John SullivanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$227,076
Investment Income
$687
Other Revenue
$4,111
Change in Net Assets
$-12,441
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$195,655
Salaries, Compensation, and Employee Benefits$48,660
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$50,743
Current Officers, Directors, Trustees, and Key Employees---$45,313
Occupancy---$41,254
Insurance---$14,638
Office Expenses---$12,878
Fees for Services Accounting---$5,150
All Other Expenses---$4,939
Payroll Taxes---$3,347
Other Expenses---$3,106
Fees for Services Legal---$2,500
Conferences and Meetings---$1,688
Advertising---$127
Total Functional Expenses$0$0$0$244,315
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

“No review will be conducted.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

EIN
04-1554260
Phone
6172441919

Signing Officer

Name
John Sullivan
Title
Treasurer
Phone
6172441919
Signed
2014-09-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Sullivan
Formed
1975
Legal Domicile
Ma
Voting Board Members
12
Independent Board Members
12
Employees
4
Volunteers
0

Preparer

Preparer
Frederick Haynes
Phone
7812373339
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The oversight of the trust's financial statement's review is performed by the board of trustees. In addition, the board of trustees is also responsible for the selection of the independent accountant to perform the annual review of the trust's financial statements.”

Financial Statement Notes

PART X, LINE 2:

“The trust recognizes the tax benefits from any uncertain tax position only if it is more likely than not that the tax position will be sustained upon examination by the taxing authorities, based on the technical merits of the tax position. Any tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate resolution. Management has analyzed the trust's tax positions, and has concluded that no liability for unrecognized tax benefits should be recorded related to uncertain tax positions taken on returns filed for open years (2010-2012) or expected to be taken in the trust's 2013 tax returns. The trust identifies its major tax jurisdictions as u.s. Federal and the commonwealth of massachusetts; however, the trust is not aware of any tax positions for which it is reasonably possible that the total amounts of unrecognized tax benefits will change materially in the next twelve months. The trust also follows the policy to recognize interest and penalties related to unrecognized tax benefits (if any) in income tax expense. No such interest and penalties have been accrued as of april 30, 2013 and 2012.”

Raw XML Appendix353 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE, FORMER PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt9VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
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IRS990ScheduleD/LandGrp/BookValueAmt06682
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt06682
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE TRUST RECOGNIZES THE TAX BENEFITS FROM ANY UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE TAX POSITION. ANY TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE RESOLUTION. MANAGEMENT HAS ANALYZED THE TRUST'S TAX POSITIONS, AND HAS CONCLUDED THAT NO LIABILITY FOR UNRECOGNIZED TAX BENEFITS SHOULD BE RECORDED RELATED TO UNCERTAIN TAX POSITIONS TAKEN ON RETURNS FILED FOR OPEN YEARS (2010-2012) OR EXPECTED TO BE TAKEN IN THE TRUST'S 2013 TAX RETURNS. THE TRUST IDENTIFIES ITS MAJOR TAX JURISDICTIONS AS U.S. FEDERAL AND THE COMMONWEALTH OF MASSACHUSETTS; HOWEVER, THE TRUST IS NOT AWARE OF ANY TAX POSITIONS FOR WHICH IT IS REASONABLY POSSIBLE THAT THE TOTAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS WILL CHANGE MATERIALLY IN THE NEXT TWELVE MONTHS. THE TRUST ALSO FOLLOWS THE POLICY TO RECOGNIZE INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS (IF ANY) IN INCOME TAX EXPENSE. NO SUCH INTEREST AND PENALTIES HAVE BEEN ACCRUED AS OF APRIL 30, 2013 AND 2012.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0391339
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE OVERSIGHT OF THE TRUST'S FINANCIAL STATEMENT'S REVIEW IS PERFORMED BY THE BOARD OF TRUSTEES. IN ADDITION, THE BOARD OF TRUSTEES IS ALSO RESPONSIBLE FOR THE SELECTION OF THE INDEPENDENT ACCOUNTANT TO PERFORM THE ANNUAL REVIEW OF THE TRUST'S FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0773148
IRS990/TotalAssetsEOYAmt0762556
IRS990/TotalAssetsGrp/BOYAmt0773148
IRS990/TotalAssetsGrp/EOYAmt0762556
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/TotalAmt0244315
IRS990/TotalGrossUBIAmt0687
IRS990/TotalLiabilitiesBOYAmt07063
IRS990/TotalLiabilitiesEOYAmt08912
IRS990/TotalLiabilitiesGrp/BOYAmt07063
IRS990/TotalLiabilitiesGrp/EOYAmt08912
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0766085
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0753644
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0227076
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0231187
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0231874
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0687
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0773148
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0762556
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0766085
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0753644
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10760 HIGHLAND AVENUE 2
IRS990/USAddress/City0NEEDHAM
IRS990/USAddress/State0MA
IRS990/USAddress/ZIPCode002494
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN SULLIVAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06172441919
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-09-11
ReturnHeader/Filer/BusinessName/BusinessNameLine10LONGWOOD COVERED COURTS TRUST
ReturnHeader/Filer/BusinessNameControlTxt0LONG
ReturnHeader/Filer/EIN0041554260
ReturnHeader/Filer/PhoneNum06172441919
ReturnHeader/Filer/USAddress/AddressLine1028 MIDDLESEX ROAD
ReturnHeader/Filer/USAddress/City0CHESTNUT HILL
ReturnHeader/Filer/USAddress/State0MA
ReturnHeader/Filer/USAddress/ZIPCode002467
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0042536173
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10LIVINGSTON & HAYNES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1040 GROVE STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0WELLESLEY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0024827711
ReturnHeader/PreparerPersonGrp/PhoneNum07812373339
ReturnHeader/PreparerPersonGrp/PreparationDt02014-09-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0FREDERICK HAYNES
ReturnHeader/ReturnTs02014-09-12T16:14:17-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-05-01
ReturnHeader/TaxPeriodEndDt02014-04-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$762,556
Liabilities
$8,912
Net assets
$753,644
Revenue
$231,874
Expenses
$244,315
Net income
-$12,441
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.20$0.04$1.17$0.66$0.32$0.35
2024Detailed filing. Detailed filing data is available for this year.$0.88$0.06$0.83$0.27$0.33$0.06
2023Detailed filing. Detailed filing data is available for this year.$0.90$0.01$0.89$0.27$0.28$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.01$0.90$0.33$0.27$0.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.86$0.02$0.85$0.23$0.24$0.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.85$0.01$0.84$0.25$0.25$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.84$0.01$0.84$0.25$0.23$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.83$0.01$0.82$0.26$0.25$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.82$0.01$0.81$0.24$0.21$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.79$0.01$0.79$0.24$0.23$0.02
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.78$0.01$0.77$0.24$0.22$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.76$0.01$0.75$0.23$0.24$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.77$0.01$0.77$0.21$0.23$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.79$0.01$0.78$0.20
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.77$0.00$0.77$0.21
Peer Organizations

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