Civic Intelligence

Brockton Day Nursery Inc

EIN 04-2103938 • 501(c)3 • Brockton, MA

Profile

To provide the highest quality age-appropriate education and care for young children of families in the greater Brockton, Massachusetts area.

243 Crescent StreetBrockton, MA 02302

brocktonday.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

53rd percentile

0.08x

Higher debt load relative to assets than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

45th percentile

0.06x

Higher debt load relative to revenue than 45% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

16th percentile

-18%

Higher net margin than 16% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

9th percentile

-19%

Faster asset growth than 9% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

14th percentile

-21%

Faster revenue growth than 14% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Down

$2,341,223

Down $555,858 (-19%) from 2023

Liabilities

Down

$185,317

Down $31,700 (-15%) from 2023

Net Assets

Down

$2,155,906

Down $524,158 (-20%) from 2023

Operations
Liabilities / Revenue45th percentileNet Margin16th percentile

Revenue

Down

$3,344,571

Down $889,768 (-21%) from 2023

Expenses

Up

$3,961,344

Up $248,259 (+6.7%) from 2023

Net Income

Down

-$616,773

Down $1,138,027 (-218%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth9th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2010: $2,522,863Liabilities 2010: $521,085Net Assets 2010: $2,001,7782010Assets 2011: $2,677,499Liabilities 2011: $480,291Net Assets 2011: $2,197,2082011Assets 2012: $2,520,173Liabilities 2012: $410,582Net Assets 2012: $2,109,5912012Assets 2013: $2,628,224Liabilities 2013: $462,887Net Assets 2013: $2,165,3372013Assets 2014: $2,659,732Liabilities 2014: $478,260Net Assets 2014: $2,181,4722014Assets 2015: $2,551,076Liabilities 2015: $529,609Net Assets 2015: $2,021,4672015Assets 2016: $2,385,256Liabilities 2016: $288,687Net Assets 2016: $2,096,5692016Assets 2017: $2,465,424Liabilities 2017: $373,118Net Assets 2017: $2,092,3062017Assets 2018: $2,377,487Liabilities 2018: $268,466Net Assets 2018: $2,109,0212018Assets 2019: $2,335,903Liabilities 2019: $328,071Net Assets 2019: $2,007,8322019Assets 2020: $2,554,532Liabilities 2020: $516,984Net Assets 2020: $2,037,5482020Assets 2021: $2,629,225Liabilities 2021: $233,746Net Assets 2021: $2,395,4792021Assets 2022: $2,401,217Liabilities 2022: $322,405Net Assets 2022: $2,078,8122022Assets 2023: $2,897,081Liabilities 2023: $217,017Net Assets 2023: $2,680,0642023Assets 2024: $2,341,223Liabilities 2024: $185,317Net Assets 2024: $2,155,9062024

Highlighted filing

2024

Assets$2,341,223
Liabilities$185,317
Net Assets$2,155,906
Open 2024 Filing

Operations Trend

Revenue Growth14th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $2,616,4782010Expenses 2011: $2,613,3322011Expenses 2012: $2,570,4152012Revenue 2013: $2,699,679Expenses 2013: $2,632,047Net Income 2013: $67,6322013Revenue 2014: $2,671,120Expenses 2014: $2,765,450Net Income 2014: -$94,3302014Revenue 2015: $2,604,765Expenses 2015: $2,707,592Net Income 2015: -$102,8272015Revenue 2016: $2,562,168Expenses 2016: $2,415,060Net Income 2016: $147,1082016Revenue 2017: $2,501,800Expenses 2017: $2,516,725Net Income 2017: -$14,9252017Revenue 2018: $2,721,459Expenses 2018: $2,779,544Net Income 2018: -$58,0852018Revenue 2019: $2,675,809Expenses 2019: $2,836,934Net Income 2019: -$161,1252019Revenue 2020: $2,630,879Expenses 2020: $2,609,871Net Income 2020: $21,0082020Revenue 2021: $2,844,179Expenses 2021: $2,728,584Net Income 2021: $115,5952021Revenue 2022: $3,295,861Expenses 2022: $3,320,029Net Income 2022: -$24,1682022Revenue 2023: $4,234,339Expenses 2023: $3,713,085Net Income 2023: $521,2542023Revenue 2024: $3,344,571Expenses 2024: $3,961,344Net Income 2024: -$616,7732024

Highlighted filing

2024

Revenue$3,344,571
Expenses$3,961,344
Net Income-$616,773
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$2,341,223
Liabilities
$185,317
Net assets
$2,155,906
Revenue
$3,344,571
Expenses
$3,961,344
Net income
-$616,773
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.34$0.19$2.16$3.34$3.96$0.62
2023Detailed filing. Detailed filing data is available for this year.$2.90$0.22$2.68$4.23$3.71$0.52
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.40$0.32$2.08$3.30$3.32$0.02
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.63$0.23$2.40$2.84$2.73$0.12
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.55$0.52$2.04$2.63$2.61$0.02
2019Detailed filing. Detailed filing data is available for this year.$2.34$0.33$2.01$2.68$2.84$0.16
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.38$0.27$2.11$2.72$2.78$0.06
2017Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$2.47$0.37$2.09$2.50$2.52$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.39$0.29$2.10$2.56$2.42$0.15
2015Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$2.55$0.53$2.02$2.60$2.71$0.10
2014Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$2.66$0.48$2.18$2.67$2.77$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.63$0.46$2.17$2.70$2.63$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.52$0.41$2.11$2.57
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.68$0.48$2.20$2.61
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.52$0.52$2.00$2.62
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 3, 2025
Return Version
2023v6.0
Gross Receipts
$3,626,899
Mission and Program Overview

Mission

To provide the highest quality age-appropriate education and care for young children of families in the greater Brockton, Massachusetts area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$643,540$688,067▲ $44,527
Investments in Publicly Traded Securities$404,273$420,198▲ $15,925
Accounts Receivable$227,314$188,003▼ $39,311
Cash and Non-Interest-Bearing Accounts$74,472$31,340▼ $43,132
Savings and Temporary Cash Investments$623,052$25,210▼ $597,842
Prepaid Expenses and Deferred Charges$10,996$1,063▼ $9,933
Total Assets$2,897,081$2,341,223▼ $555,858
Other Assets Total$913,434$987,342▲ $73,908
Liabilities
Accounts Payable and Accrued Expenses$115,135$185,317▲ $70,182
Deferred Revenue$101,882--
Total Liabilities$217,017$185,317▼ $31,700
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,709,055$1,107,979▼ $601,076
Net Assets With Donor Restrictions$971,009$1,047,927▲ $76,918
Total Net Assets Fund Balance$2,680,064$2,155,906▼ $524,158
Total Liabilities and Net Assets / Fund Balance$2,897,081$2,341,223▼ $555,858

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$525,424$657,812$1,183,236
Buildings$110,692$897,149$1,007,841
Equipment$32,251$549,235$581,486
Land$19,700-$19,700
Other Assets Org$987,342--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$355,219-▲ $31,546$50,000$333,457
2022$454,665-▲ $23,937$120,000$355,219
2021$597,512-▼ $74,444$65,000$454,665
2020$530,670-▲ $83,670-$597,512
2019$566,775-▼ $28,676$540$530,670
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Benita SmithExecutive DirectorFT$108,511$108,511

Board Members and Trustees

NameTitle
James CobbsPresident
Kerrie JacksonDirector
Paul SchreiberDirector
Robin McDanielDirector
Wanda CastleDirector
Marian McGrathClerk
Brittanie HansburyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$832,042
Program Service Revenue
$2,470,790
Investment Income
$41,739
Other Revenue
$0
All Other Contributions
$746,567
Change in Net Assets
$-616,773

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,341,263
Revenue Not Reported on Financial Statements
$3,308
Revenue Not Reported on Form 990
$92,615
Total Revenue per Audited Statements
$3,433,878
Total Revenue per Form 990
$3,344,571
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,709,791
Other Expenses$1,251,553
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,134,221$58,148-$2,192,369
Occupancy$364,172$34,265-$398,437
Other Employee Benefits$212,931$585-$213,516
All Other Expenses$100,711$80,208-$180,919
Payroll Taxes$169,830$6,356-$176,186
Current Officers, Directors, Trustees, and Key Employees$102,176$25,544-$127,720
Depreciation Depletion$66,038$14,455-$80,493
Fees for Services Other-$22,678-$22,678
Advertising-$14,371-$14,371
Insurance$11,764$2,436-$14,200
Office Expenses$10,273$1,655-$11,928
Other Expenses$10,830--$10,830
Fees for Service Investment Mgmnt Fees-$3,308-$3,308
Travel$2,791$263-$3,054
Information Technology$2,876--$2,876
Interest$1,657--$1,657
Total Functional Expenses$3,697,072$264,272$0$3,961,344

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,961,344
Expenses per Audited Statements$3,958,036
Total Expenses per Audited Statements$3,958,036
Expenses Not Reported on Financial Statements$3,308
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

“The executive director and treasurer are assigned the responsibility for the review and approval of all information and tax filings for the federal government and commonwealth of massachusetts at the directive of the board of directors.”

Conflict of interest policy compliance Part VI line 12C

“The directors provides self-declaration of possible conflicts interest as part of the annual meeting responsibilities. Key employees provide an annual self declaration as part of their annual performance evaluation process. Potential conflicts identified are reviewed and approved if appropriate as a part of the board of directors routine responsibilities.”

CEO executive director top management comp Part VI line 15A

“The board of directors performs an informal review of salaries for comparable responsibilities in like size organizations and other similar organizations within the community. Discussions are documented as part of the recording of the minutes of the board of directors including their formal approval of revised compensation and benefits.”

Form 990 availability to public Part VI line 18

“The organizaton makes all federal and commonwealth of massachusetts filings, and governing documents available upon formal request. Various companies and the massachusetts secretary of state make these filings and the audited financial statements available.”

Governing documents etc available to public Part VI line 19

“The organization makes all federal and commonwealth of massachusetts filings, and governing documents available upon formal request. Various companies and the massachusetts secretary of state make these filings and the audited financial statements available.”

Filing and Contact Details

Filer

Filer Name
Brockton Day Nursery Inc
EIN
04-2103938
Address
243 Crescent Street, Brockton, MA 02302

Signing Officer

Name
Benita Smith
Title
Executive Direc
Phone
5087745553
Signed
2025-04-03
Discuss with paid preparer
Yes

Organization Details

Formed
1907
Legal Domicile
Ma
Voting Board Members
7
Independent Board Members
7
Employees
66

Preparer

Firm
Allan Smith and Company CPAs PC
Address
Two Cabot Place Suite 8, Stoughton, MA 02072
Preparer
Allan Smith CPA
Phone
7742065553
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“Adjustment for the change in the fair value of perpetual trusts.”

Financial Statement Notes

Other revenues not included on Form 990 (Part XI, line 2D)

“Change in fair market value of perpetual trusts receivable.”

Raw XML AppendixShowing 400 of 478 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.

Path#Value
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IRS990/Desc0Age-appropriate early childhood education and care for young children.
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IRS990/InsuranceGrp/ManagementAndGeneralAmt02436
IRS990/InsuranceGrp/ProgramServicesAmt011764
IRS990/InsuranceGrp/TotalAmt014200
IRS990/InterestGrp/ProgramServicesAmt01657
IRS990/InterestGrp/TotalAmt01657
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IRS990/LegalDomicileStateCd0MA
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IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0To provide the highest quality age-appropriate education and care for young children of families in the greater Brockton, Massachusetts area.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt034265
IRS990/OccupancyGrp/ProgramServicesAmt0364172
IRS990/OccupancyGrp/TotalAmt0398437
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01655
IRS990/OfficeExpensesGrp/ProgramServicesAmt010273
IRS990/OfficeExpensesGrp/TotalAmt011928
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0913434
IRS990/OtherAssetsTotalGrp/EOYAmt0987342
IRS990/OtherChangesInNetAssetsAmt073908
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0585
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0212931
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0213516
IRS990/OtherExpensesGrp/Desc0Child Meals
IRS990/OtherExpensesGrp/Desc1Child Transportation
IRS990/OtherExpensesGrp/Desc2Program Supplies & Materials
IRS990/OtherExpensesGrp/Desc3Medicine & Medical Supplies
IRS990/OtherExpensesGrp/ProgramServicesAmt0106622
IRS990/OtherExpensesGrp/ProgramServicesAmt1288614
IRS990/OtherExpensesGrp/ProgramServicesAmt2111566
IRS990/OtherExpensesGrp/ProgramServicesAmt310830
IRS990/OtherExpensesGrp/TotalAmt0106622
IRS990/OtherExpensesGrp/TotalAmt1288614
IRS990/OtherExpensesGrp/TotalAmt2111566
IRS990/OtherExpensesGrp/TotalAmt310830
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt058148
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02134221
IRS990/OtherSalariesAndWagesGrp/TotalAmt02192369
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06356
IRS990/PayrollTaxesGrp/ProgramServicesAmt0169830
IRS990/PayrollTaxesGrp/TotalAmt0176186
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt010996
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01063
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02470790
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02470790
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01030721
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt027972
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IRS990/PYOtherRevenueAmt0843635
IRS990/PYProgramServiceRevenueAmt02332011
IRS990/PYRevenuesLessExpensesAmt0521254
IRS990/PYSalariesCompEmpBnftPaidAmt02340626
IRS990/PYTotalExpensesAmt03713085
IRS990/PYTotalRevenueAmt04234339
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-616773
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02556265
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0623052
IRS990/SavingsAndTempCashInvstGrp/EOYAmt025210
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0832042
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01030721
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01050695
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0842457
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0193125
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03949040
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt036964
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt047141
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt046724
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt053775
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt055698
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0240302
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0843635
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt023
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt027
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0843685
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.64130
IRS990ScheduleA/PublicSupportPY170Pct00.70820
IRS990ScheduleA/PublicSupportTotal170Amt03227514
IRS990ScheduleA/SubstantialContributorsTotAmt0721526
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0832042
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01030721
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01050695
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0842457
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0193125
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03949040
IRS990ScheduleA/TotalSupportAmt05033027
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.81830
IRS990ScheduleD/BuildingsGrp/BookValueAmt0110692
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0897149
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01007841
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt03308
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0355219
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0333457
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt031546
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt050000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt03383
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0454665
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0355219
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt023937
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0120000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt03403
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IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-74444
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IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt06889
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0566775
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0530670
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-28676
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0540
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt032251
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0549235
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0581486
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt03308
IRS990ScheduleD/ExpensesSubtotalAmt03958036
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt03308
IRS990ScheduleD/InvestmentExpensesNotIncldAmt03308
IRS990ScheduleD/LandGrp/BookValueAmt019700
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt019700
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0525424
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0657812
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01183236
IRS990ScheduleD/NetUnrealizedGainsInvstAmt018707
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0987342
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Perpetual Trust Receivable
IRS990ScheduleD/OtherRevenueAmt073908
IRS990ScheduleD/RevenueNotReportedAmt092615
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt03308
IRS990ScheduleD/RevenueSubtotalAmt03341263
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CHANGE IN FAIR MARKET VALUE OF PERPETUAL TRUSTS RECEIVABLE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Other revenues not included on Form 990 (Part XI, line 2d)
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.18170
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0688067
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0987342
IRS990ScheduleD/TotalExpensesPerForm990Amt03961344
IRS990ScheduleD/TotalRevenuePerForm990Amt03344571
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03433878
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03958036
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR AND TREASURER ARE ASSIGNED THE RESPONSIBILITY FOR THE REVIEW AND APPROVAL OF ALL INFORMATION AND TAX FILINGS FOR THE FEDERAL GOVERNMENT AND COMMONWEALTH OF MASSACHUSETTS AT THE DIRECTIVE OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE DIRECTORS PROVIDES SELF-DECLARATION OF POSSIBLE CONFLICTS INTEREST AS PART OF THE ANNUAL MEETING RESPONSIBILITIES. KEY EMPLOYEES PROVIDE AN ANNUAL SELF DECLARATION AS PART OF THEIR ANNUAL PERFORMANCE EVALUATION PROCESS. POTENTIAL CONFLICTS IDENTIFIED ARE REVIEWED AND APPROVED IF APPROPRIATE AS A PART OF THE BOARD OF DIRECTORS ROUTINE RESPONSIBILITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS PERFORMS AN INFORMAL REVIEW OF SALARIES FOR COMPARABLE RESPONSIBILITIES IN LIKE SIZE ORGANIZATIONS AND OTHER SIMILAR ORGANIZATIONS WITHIN THE COMMUNITY. DISCUSSIONS ARE DOCUMENTED AS PART OF THE RECORDING OF THE MINUTES OF THE BOARD OF DIRECTORS INCLUDING THEIR FORMAL APPROVAL OF REVISED COMPENSATION AND BENEFITS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATON MAKES ALL FEDERAL AND COMMONWEALTH OF MASSACHUSETTS FILINGS, AND GOVERNING DOCUMENTS AVAILABLE UPON FORMAL REQUEST. VARIOUS COMPANIES AND THE MASSACHUSETTS SECRETARY OF STATE MAKE THESE FILINGS AND THE AUDITED FINANCIAL STATEMENTS AVAILABLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ALL FEDERAL AND COMMONWEALTH OF MASSACHUSETTS FILINGS, AND GOVERNING DOCUMENTS AVAILABLE UPON FORMAL REQUEST. VARIOUS COMPANIES AND THE MASSACHUSETTS SECRETARY OF STATE MAKE THESE FILINGS AND THE AUDITED FINANCIAL STATEMENTS AVAILABLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ADJUSTMENT FOR THE CHANGE IN THE FAIR VALUE OF PERPETUAL TRUSTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Explanation of other changes in net assets or fund balances Part XI line 9

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