Liabilities / Assets
68th percentile
Higher debt load relative to assets than 68% of similar nonprofits.
EIN 04-2738974 • 501(c)4 • Waltham, MA
Profile
It is bcdc's mission to be the lender of choice for small businesses, by investing resources; both monetarily and professionally, that offer creative financing solutions to provide positive economic impact within the communities we serve.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
68th percentile
Higher debt load relative to assets than 68% of similar nonprofits.
Liabilities / Revenue
63rd percentile
Higher debt load relative to revenue than 63% of similar nonprofits.
Net Margin
58th percentile
Higher net margin than 58% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
88th percentile
Faster asset growth than 88% of similar nonprofits.
Revenue Growth
58th percentile
Faster revenue growth than 58% of similar nonprofits.
Assets
Up$5,987,484
Up $666,839 (+13%) from 2024
Liabilities
Up$740,681
Up $18,211 (+2.5%) from 2024
Net Assets
Up$5,246,803
Up $648,628 (+14%) from 2024
Revenue
Up$5,476,886
Up $453,136 (+9.0%) from 2024
Expenses
Up$4,853,179
Up $708,214 (+17%) from 2024
Net Income
Down$623,707
Down $255,078 (-29%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
It is bcdc's mission to be the lender of choice for small businesses, by investing resources; both monetarily and professionally, that offer creative financing solutions to provide positive economic impact within the communities we serve.
The organization provides sba 504 financing and microloans to small businesses located in new england.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $2,925,985 | $3,138,297 | ▲ $212,312 |
| Cash and Non-Interest-Bearing Accounts | $1,283,561 | $1,653,848 | ▲ $370,287 |
| Accounts Receivable | $102,311 | $299,174 | ▲ $196,863 |
| Other Notes and Loans Receivable, Net | $229,333 | $290,635 | ▲ $61,302 |
| Investments in Publicly Traded Securities | $337,450 | $267,110 | ▼ $70,340 |
| Land, Buildings, and Equipment, Net | $25,325 | $21,258 | ▼ $4,067 |
| Prepaid Expenses and Deferred Charges | $15,657 | $8,796 | ▼ $6,861 |
| Total Assets | $5,320,645 | $5,987,484 | ▲ $666,839 |
| Other Assets Total | $401,023 | $308,366 | ▼ $92,657 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $356,179 | $457,307 | ▲ $101,128 |
| Other Liabilities | $366,291 | $283,374 | ▼ $82,917 |
| Total Liabilities | $722,470 | $740,681 | ▲ $18,211 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $4,598,175 | $5,246,803 | ▲ $648,628 |
| Total Net Assets Fund Balance | $4,598,175 | $5,246,803 | ▲ $648,628 |
| Total Liabilities and Net Assets / Fund Balance | $5,320,645 | $5,987,484 | ▲ $666,839 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $20,155 | $10,825 | $30,980 |
| Other Land Buildings | $1,103 | $2,377 | $3,480 |
| Other Assets Org | $8,832 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Erik Adams | President and CEO (as of 7/25) | FT | $221,554 | $256,888 | $478,442 |
| Mary Katherine Mansfield | President and CEO (thru 6/25) | FT | $316,109 | $133,896 | $450,005 |
| Eberto Ranero | SVP Marketing | FT | $183,670 | $98,565 | $282,235 |
| Betty Ule | Chief Financial Officer | FT | $184,619 | $79,293 | $263,912 |
| Laura Brown | VP Marketing | FT | $150,000 | $80,026 | $230,026 |
| Heather Storme | VP Marketing | FT | $150,472 | $64,476 | $214,948 |
| Kimberly Legere | VP Servicing | FT | $141,469 | $58,711 | $200,180 |
| Rosemarie Finn | VP Underwriting | FT | $143,525 | $42,900 | $186,425 |
| Colleen Murphy Guarnieri | VP Closing | FT | $113,344 | $54,920 | $168,264 |
| Danielle Boutin | VP Underwriting | FT | $115,636 | $36,164 | $151,800 |
| Melinda Bator | VP Underwriting | FT | $134,533 | $13,755 | $148,288 |
| Caileen Horrigan | Closing Specialist | FT | $100,280 | $10,160 | $110,440 |
| Michael Horrigan | VP Marketing | FT | $43,357 | $12,790 | $56,147 |
| Rebecca Dewolfe | Chairwoman | PT | $18,000 | - | $18,000 |
| James Healey | Director | PT | $14,000 | - | $14,000 |
| Nina Luchka | Director | PT | $14,000 | - | $14,000 |
| Scott Vandersall | Vice Chairman | PT | $14,000 | - | $14,000 |
| Richard Lefferts | Director | - | $7,000 | - | $7,000 |
| Timothy Fahey | Director | - | $7,000 | - | $7,000 |
| William Cantor | Director | - | $5,000 | - | $5,000 |
| Sean Moriarty | Director | - | $1,250 | - | $1,250 |
| Name | Title |
|---|---|
| Justin P Gelinas | Director |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $3,996,583 |
| Other Expenses | $825,596 |
| Grants and Similar Amounts Paid | $31,000 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $2,254,166 | $788,225 | - | $3,042,391 |
| Other Salaries and Wages | $598,888 | - | - | $598,888 |
| Fees for Services Legal | $207,495 | - | - | $207,495 |
| Payroll Taxes | $160,874 | $42,764 | - | $203,638 |
| Office Expenses | $136,374 | $30,066 | - | $166,440 |
| Occupancy | $115,391 | $12,821 | - | $128,212 |
| Advertising | $90,961 | - | - | $90,961 |
| Pension Plan Contributions | $90,423 | - | - | $90,423 |
| Fees for Services Other | $71,064 | $9,128 | - | $80,192 |
| Other Employee Benefits | $52,375 | $8,868 | - | $61,243 |
| Conferences and Meetings | $48,264 | $11,321 | - | $59,585 |
| Grants to Domestic Orgs | $31,000 | - | - | $31,000 |
| Fees for Services Accounting | $28,475 | - | - | $28,475 |
| Travel | $17,961 | $1,996 | - | $19,957 |
| Insurance | $11,135 | - | - | $11,135 |
| Other Expenses | $11,095 | - | - | $11,095 |
| Depreciation Depletion | $5,955 | $662 | - | $6,617 |
| Total Functional Expenses | $3,947,328 | $905,851 | $0 | $4,853,179 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $4,853,179 |
| Expenses per Audited Statements | $4,835,907 |
| Total Expenses per Audited Statements | $4,835,907 |
| Expenses Not Reported on Financial Statements | $17,272 |
| Other Expense Adjustments | $17,272 |
| Expenses Not Reported on Form 990 | $0 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Newvue | Fitchburg, MA | 501(c)(3) | Economic Development | $10,000 |
| Center for Women & Enterprises Inc | Providence, RI | 501(c)(3) | Economic Development | $5,000 |
| Community Development Partnership | Orleans, MA | 501(c)(3) | Economic Development | $5,000 |
| Nh Community Loan Fund | Concord, NH | 501(c)(3) | Economic Development | $5,000 |
| Vt Community Loan Fund | Montpelier, VT | 501(c)(3) | Economic Development | $5,000 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| - | Family Member of Officer | Employment | No | $293,702 |
| - | Family Member of Officer | Employment | No | $206,037 |
| - | Family Member of Officer | Employment | No | $114,435 |
| Liability | Amount |
|---|---|
| Operating Lease Liabilities | $283,374 |
“Kimberly legere, vp and heather storme, vp have a family relationship.”
“The chief financial/compliance officer and president review form 990 first to ensure accuracy. The audit committee then reviews the draft form and makes comments to the above officers. A final copy is then given to the board of directors prior to filing with the irs.”
“The chief financial/compliance officer or president is responsible to have all employees and directors sign and submit a confidentiality/conflict of interest agreement annually.”
“The president's salary and bonuses paid are based on recommendations by the executive committee and approved by the board of directors. All salaries are included in the annual budget which is reviewed and approved by the board of directors. Sometime after the end of the fiscal year on september 30th, but prior to the december board and executive committee meeting the ceo will submit to the executive committee a written report outlining each of the corporate goals that were undertaken during the just ended fiscal year and her/his assessment of how well the company did in achieving those goals. The ceo will also provide an addendum to the goals report setting forth her/his recommendations for any bonus or other benefit compensation that may be related to the results from the prior fiscal year. Next the ceo will include a list of her/his goals for the new fiscal year as well as her/his recommendation for salary, bonus, or other remuneration to be paid during the upcoming year. Once these items have been provided to the executive committee the committee will meet, as soon as convenient, with the ceo to discuss all aspects followed by an executive session without the ceo in attendance to decide whether or not to accept these reports in whole or in part and if not fully accepted what changes would be appropriate. In determining the compensation package for the ceo, the executive committee may rely on a review of irs form 990s for similar sized cdcs, the experience of members on the executive committee, and compensation survey reports prepared by independent consultants.”
“Governing documents, conflict of interest policy, and financial statements are available upon request for a free review at the organization's office.”
“Adjustment to serp 17,272.”
“The corporation accounts for uncertain tax positions in accordance with fasb asc 740, income taxes. Fasb asc 740 prescribes a recognition threshold and measurement process for financial statement recognition of uncertain tax positions taken or expected to be taken in a tax return. The topic also provides guidance on recognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. At september 30, 2025 and 2024, management believes that the corporation has no material uncertain tax positions.”
“Adjustment to serp 17,272.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 356179 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 457307 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 102311 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 299174 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THE ORGANIZATION PROVIDES SBA 504 FINANCING AND MICROLOANS TO SMALL BUSINESSES LOCATED IN NEW ENGLAND. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 90961 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 90961 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | BETTY J ULE CFO |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7818913594 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 230 THIRD AVENUE 1ST FLOOR |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | WALTHAM |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 02451 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 1 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 1283561 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1653848 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 788225 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 2254166 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 3042391 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 11321 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 48264 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 59585 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 31000 |
| IRS990/CYInvestmentIncomeAmt | 0 | 114430 |
| IRS990/CYOtherExpensesAmt | 0 | 825596 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 5362456 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 623707 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 3996583 |
| IRS990/CYTotalExpensesAmt | 0 | 4853179 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 5476886 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 662 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 5955 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 6617 |
| IRS990/Desc | 0 | TO ASSIST SMALL BUSINESS CONCERNS TO FINANCE OWNER OCCUPIED COMMERCIAL REAL ESTATE, PURCHASES OF LAND, MACHINERY AND EQUIPMENT, AND TO ASSIST WITH THE GROWTH AND DEVELOPMENT OF BUSINESSES AND FOSTER INCREASED EMPLOYMENT OPPORTUNITIES. DURING THE YEAR, THE CORPORATION RECEIVED APPROVAL FROM THE SBA FOR 111 PROJECTS TOTALING $87.4 MILLION IN SECTION 504 LOANS. DURING THE YEAR, BAY COLONY DEVELOPMENT FUNDED 79 LOANS TOTALING $57.8 MILLION. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 17 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 3947328 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 28475 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 28475 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 207495 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 207495 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 9128 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 71064 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 80192 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 7.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 16 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 17 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 18 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 19 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 20 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 21 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 78896 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 77316 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 65893 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 38817 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 19048 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 22048 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 21100 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 16 | 47711 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 17 | 13514 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 18 | 44920 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 19 | 13755 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 20 | 12790 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 21 | 10160 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | MARY KATHERINE MANSFIELD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ERIK ADAMS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | REBECCA DEWOLFE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | SCOTT VANDERSALL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | WILLIAM CANTOR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | TIMOTHY FAHEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JUSTIN P GELINAS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JAMES HEALEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | RICHARD LEFFERTS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | NINA LUCHKA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | SEAN MORIARTY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | BETTY ULE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | EBERTO RANERO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | HEATHER STORME |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | LAURA BROWN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | ROSEMARIE FINN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | KIMBERLY LEGERE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | DANIELLE BOUTIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 18 | COLLEEN MURPHY GUARNIERI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 19 | MELINDA BATOR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 20 | MICHAEL HORRIGAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 21 | CAILEEN HORRIGAN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 371109 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 401126 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 18000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 14000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 5000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 7000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 14000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 7000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 14000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 1250 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 198019 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 243418 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 195900 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 207978 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 165325 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 152469 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 17 | 138286 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 18 | 123344 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 19 | 134533 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 20 | 43357 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 21 | 100280 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 19 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 20 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 21 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT AND CEO (THRU 6/25) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT AND CEO (AS OF 7/25) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | CHAIRWOMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | VICE CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | CHIEF FINANCIAL OFFICER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | SVP MARKETING |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | VP MARKETING |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | VP MARKETING |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | VP UNDERWRITING |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | VP SERVICING |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | VP UNDERWRITING |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 18 | VP CLOSING |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 19 | VP UNDERWRITING |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 20 | VP MARKETING |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 21 | CLOSING SPECIALIST |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1981 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | -691 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantAmt | 0 | 31000 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 31000 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 31000 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 1 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 5477577 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 12 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 11135 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 11135 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 115121 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 115121 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 337450 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 267110 |
| IRS990/IRPDocumentCnt | 0 | 21 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 13202 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 25325 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 21258 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 34460 |
| IRS990/LegalDomicileStateCd | 0 | MA |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 691 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | IT IS BCDC'S MISSION TO BE THE LENDER OF CHOICE FOR SMALL BUSINESSES, BY INVESTING RESOURCES; BOTH MONETARILY AND PROFESSIONALLY, THAT OFFER CREATIVE FINANCING SOLUTIONS TO PROVIDE POSITIVE ECONOMIC IMPACT WITHIN THE COMMUNITIES WE SERVE. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 4598175 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 5246803 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | -691 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -691 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 7649 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 4598175 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 5246803 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 12821 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 115391 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 128212 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 30066 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 136374 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 166440 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 401023 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 308366 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 17272 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 8868 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 52375 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 61243 |
| IRS990/OtherExpensesGrp/Desc | 0 | MEMBERSHIP DUES |
| IRS990/OtherExpensesGrp/Desc | 1 | BAD DEBT |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 15432 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 11095 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 15432 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 11095 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 366291 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 283374 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 598888 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 598888 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 229333 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 290635 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 42764 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 160874 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 203638 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 90423 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 90423 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 15657 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 8796 |
| IRS990/PrincipalOfficerNm | 0 | ERIK ADAMS |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | SERVICE AND OTHER FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | LOAN REVENUE |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | MICRO LOAN INTEREST |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4282985 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 1058198 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 21273 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 4282985 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 1058198 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 21273 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | BCDC PROVIDES MICROLOANS ($50,000 MAXIMUM) TO BORROWERS WITHIN THE CORPORATION'S LENDING AREA. DURING THE YEAR, BCDC FUNDED 6 LOANS TOTALING $145,900. |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 22697 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 53505 |
| IRS990/PYInvestmentIncomeAmt | 0 | 142741 |
| IRS990/PYOtherExpensesAmt | 0 | 727091 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 4881009 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 878785 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 3364369 |
| IRS990/PYTotalExpensesAmt | 0 | 4144965 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 5023750 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 623707 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 5339759 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 2925985 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 3138297 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 20155 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 10825 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 30980 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 17272 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 4835907 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 7649 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 299534 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 8832 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | OPERATING LEASE RIGHT-OF-USE ASSET |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | DEPOSITS |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 17272 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 1103 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 2377 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 3480 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 283374 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | OPERATING LEASE LIABILITIES |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 7649 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 5476886 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE CORPORATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH FASB ASC 740, INCOME TAXES. FASB ASC 740 PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PROCESS FOR FINANCIAL STATEMENT RECOGNITION OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE TOPIC ALSO PROVIDES GUIDANCE ON RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AT SEPTEMBER 30, 2025 AND 2024, MANAGEMENT BELIEVES THAT THE CORPORATION HAS NO MATERIAL UNCERTAIN TAX POSITIONS. |
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