Liabilities / Assets
33rd percentile
Higher debt load relative to assets than 33% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.01x
Liabilities / Revenue
31st percentile
Higher debt load relative to revenue than 31% of similar nonprofits.
Net Margin
82nd percentile
Higher net margin than 82% of similar nonprofits.
Top Officer Pay
98th percentile
Higher top officer pay than 98% of similar nonprofits.
Top officer pay equals 53.0% of source-year revenue.
Asset Growth
63rd percentile
Faster asset growth than 63% of similar nonprofits.
Revenue Growth
27th percentile
Faster revenue growth than 27% of similar nonprofits.
Balance Sheet
Assets
Up$5,187,099
Up $286,073 (+5.8%) from 2013
Net Assets
Up$5,123,396
Up $295,916 (+6.1%) from 2013
Liabilities
Down$63,703
Down $9,843 (-13%) from 2013
Revenue And Expenses
Revenue
Down$1,889,620
Down $99,466 (-5.0%) from 2013
Expenses
Up$1,243,704
Up $8,129 (+0.7%) from 2013
Net Income
Down$645,916
Down $107,595 (-14%) from 2013
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Oct 1, 2013 to Sep 30, 2014
- Signed
- Aug 4, 2015
- Return Version
- 2013v4.0
- Gross Receipts
- $1,889,620
Mission and Program Overview
Mission
SEE SCHEDULE O.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $4,014,877 | $3,844,173 | ▼ $170,704 |
| Cash and Non-Interest-Bearing Accounts | $411,858 | $832,565 | ▲ $420,707 |
| Savings and Temporary Cash Investments | $429,794 | $433,488 | ▲ $3,694 |
| Accounts Receivable | $2,378 | $11,715 | ▲ $9,337 |
| Prepaid Expenses and Deferred Charges | $7,171 | $7,138 | ▼ $33 |
| Other Notes and Loans Receivable, Net | $0 | $0 | → $0 |
| Pledges and Grants Receivable | $0 | $0 | → $0 |
| Receivable From Disqualified Prsn | $0 | $0 | → $0 |
| Receivables From Officers Etc | $0 | $0 | → $0 |
| Investments Other Securities | $0 | $0 | → $0 |
| Investments Program Related | $0 | $0 | → $0 |
| Investments in Publicly Traded Securities | $0 | $0 | → $0 |
| Intangible Assets | $0 | $0 | → $0 |
| Inventories for Sale or Use | $0 | $0 | → $0 |
| Loans From Officers Directors | $0 | $0 | → $0 |
| Total Assets | $4,901,026 | $5,187,099 | ▲ $286,073 |
| Other Assets Total | $34,948 | $58,020 | ▲ $23,072 |
| Liabilities | |||
| Other Liabilities | $68,458 | $51,435 | ▼ $17,023 |
| Accounts Payable and Accrued Expenses | $5,088 | $12,268 | ▲ $7,180 |
| Grants Payable | $0 | $0 | → $0 |
| Mortgage Notes Payable Secured by Investment Property | $0 | $0 | → $0 |
| Unsecured Notes Loans Payable | $0 | $0 | → $0 |
| Deferred Revenue | $0 | $0 | → $0 |
| Escrow Account Liability | $0 | $0 | → $0 |
| Tax Exempt Bond Liabilities | $0 | $0 | → $0 |
| Total Liabilities | $73,546 | $63,703 | ▼ $9,843 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $4,827,480 | $5,123,396 | ▲ $295,916 |
| Permanently Rstr Net Assets | $0 | $0 | → $0 |
| Temporarily Rstr Net Assets | $0 | $0 | → $0 |
| Total Net Assets Fund Balance | $4,827,480 | $5,123,396 | ▲ $295,916 |
| Total Liabilities and Net Assets / Fund Balance | $4,901,026 | $5,187,099 | ▲ $286,073 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $3,034,951 | $4,183,871 | $7,218,822 |
| Leasehold Improvements | $286,130 | $2,852,574 | $3,138,704 |
| Equipment | $168,978 | $1,782,527 | $1,951,505 |
| Land | $339,702 | - | $339,702 |
| Other Land Buildings | $14,412 | - | $14,412 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Other | Total |
|---|---|---|---|---|
| Vincent Capobianco | Director | PT | $133,681 | $133,681 |
| Martha Pyle Farrell | Secretary | - | $67,735 | $67,735 |
Board Members and Trustees
| Name | Title |
|---|---|
| John R Fernandez | President |
| James Sullivan | Director |
| Mary Marshall | Director |
| Susan Williams | Former Clerk |
| Carolann Williams | Treasurer |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Sk Construction | Renovation & Repairs | - | $235,735 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $1,888,175
- Investment Income
- $1,445
- Other Revenue
- $0
- Change in Net Assets
- $645,916
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $1,243,704 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Occupancy | - | - | - | $748,918 |
| Depreciation Depletion | - | - | - | $361,255 |
| Fees for Services Accounting | - | - | - | $6,057 |
| Interest | - | - | - | $1,532 |
| Fees for Services Other | - | - | - | $1,351 |
| Other Expenses | - | - | - | $749 |
| Total Functional Expenses | $0 | $0 | $0 | $1,243,704 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
| Receivables from Disqualified Persons | $0 | $0 | → $0 |
| Receivables from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Asset Retirement Obligation | $30,724 |
| Rental Deposits | $19,865 |
| Due to Meei | $846 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- 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
- Yes
- Audited financial statements prepared
- Yes
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
FORM 990, PART VI, LINE 6:
“The foundation is the sole member of circle.”
FORM 990, PART VI, LINE 7A:
“The directors are elected by the sole member (the foundation).”
FORM 990, PART VI, LINE 7B:
“Circle's budget is approved by the foundation.”
FORM 990, PART VI, LINE 11B:
“Circle's form 990 is prepared by pricewaterhousecoopers, llp using information provided by management. After the form 990 is completed it is reviewed by the director of finance operations of the infirmary. The form 990 is then presented to the finance committee for further review and approval as authorized by the board of directors. The board of directors is also given the form 990 for review with time to submit comments and questions before final filing.”
FORM 990, PART VI, LINE 12C:
“Employees of circle are leased from the massachusetts eye and ear infirmary ("the infirmary"), a related organization, and are covered by the infirmary conflict of interest policy. Members of the staff are required to disclose conflicts of interest to their chief of service or department and director of laboratory/unit. Members of the board of directors are required to disclose annually, in writing, any interests that could rise to conflicts of interest statements by members of the board of directors and reports on the same to the audit and compliance committee of the board. With respect to interests disclosed by board members that could give rise to conflicts of interest, the internal legal counsel reviews all transactions between such interests. The internal legal counsel contains and reviews the annual conflict of interest of the foundation to determine whether these transactions were conducted at arm's length.”
FORM 990, PART VI, LINE 15:
“Circle company does not have any paid employees. Employees of circle are leased from the infirmary. Please see the infirmary's return for compensation disclosures. The chairman of the compensation committee of the board of the massachusetts eye and ear infirmary presents a recommendation to the compensation committee which has final approval of the ceo's base salary and bonus amount. The ceo recommends executive salaries to the compensation committee of the board who has final authorization to approve it. Total compensation for the ceo, chiefs and vice presidents, including bonus payments, including comparability data, is analyzed by independent compensation consultants and is determined to be reasonable.”
FORM 990, PART VI, LINE 19:
“Summarized financial statements are available on the infirmary's website: www.masseyeandear.org. Audited financial statements are available upon request. Governing documents, the form 990 and the conflict of interest policy are also available upon request.”
FORM 990, PART VII AND SCHEDULE J:
“Compensation is for professional services and not for services as officers. Circle does not have any employees; please see the infirmary's return for compensation disclosures.”
Filing and Contact Details
Filer
- EIN
- 04-2801797
- In Care Of
- % PHILLIP C JOHNSON
- Phone
- 6175733942
Signing Officer
- Name
- Carolann Williams
- Title
- Treasurer
- Phone
- 6175733105
- Signed
- 2015-08-04
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Carolann Williams
- Formed
- 1983
- Legal Domicile
- Ma
- Voting Board Members
- 5
- Independent Board Members
- 2
- Employees
- 0
- Volunteers
- 0
Preparer
- Preparer
- Erin Couture
- Phone
- 6175733105
Supplemental Narrative
Additional Explanations
FORM 990, PART I, LINE 1 & PART III, LINE 1:
“Circle company, inc. ("circle" or "circle company's") mission is to promote the interests of the foundation of the massachusetts eye and ear infirmary, inc., (the "foundation") a massachusetts charitable corporation, by acquiring, receiving, holding, managing or disposing of real properties for the benefit of the foundation. Circle company collects rental or lease payments for real property from embankment services, inc. (a related section 501(c)(3) organization with respect to 140-160 charles street parking garage and john jefferies house). Circle company also receives rental payments from certain merchants as well as the massachusetts eye and ear infirmary.”
FORM 990, PART XI, LINE 9:
“Transfer to affiliate $(350,000)”
Financial Statement Notes
SCHEDULE D, PART X, LINE 2:
“Circle company, inc. ("circle") was included in consolidated financial statements with its parent, the foundation of the massachusetts eye and ear infirmary, inc. ("the foundation"), and affiliated organizations. The income tax footnote is as follows: the foundation and its affiliates qualify as tax-exempt organizations under the internal revenue code. The foundation, infirmary, associates, schepens and embankment are tax-exempt under section 501(c)(3) of the internal revenue code and circle is tax-exempt under 501(c)(25) of the internal revenue code. Accordingly, no provision for income taxes has been made in the accompanying financial statements. Management has evaluated accounting for uncertainty in income taxes and there was no impact to the foundation's financial statements for the year ended september 30, 2014.”
Raw XML AppendixShowing 400 of 593 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/AccountsReceivableGrp/EOYAmt | 0 | 11715 |
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| IRS990/BooksInCareOfDetail/USAddress/City | 0 | BOSTON |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | MA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 02114 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 411858 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 832565 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 0 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | true |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 235735 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1 | 0 | 11 SHASTA DRIVE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/City | 0 | LONDONDERRY |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/State | 0 | NH |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCode | 0 | 03053 |
| IRS990/ContractorCompensationGrp/ContractorName/PersonNm | 0 | SK CONSTRUCTION |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | RENOVATION & REPAIRS |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1445 |
| IRS990/CYOtherExpensesAmt | 0 | 1243704 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1888175 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 645916 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 1243704 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1889620 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 0 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 361255 |
| IRS990/Desc | 0 | THE CHARLES STREET PARKING GARAGE IS ADJACENT TO THE MASSACHUSETTS EYE AND EAR INFIRMARY AND ACCOMMODATES PATIENTS, THEIR FAMILIES, MEDICAL STAFF, EMPLOYEES AND OTHERS. THE GARAGE ACCOMMODATES APPROXIMATELY 200 VEHICLES PER DAY. THE JOHN JEFFERIES HOUSE IS A SHORT-TERM ROOMING FACILITY WITHIN WALKING DISTANCE OF THE MASSACHUSETTS EYE AND EAR INFIRMARY FOR PATIENTS, THEIR FAMILIES, MEDICAL STAFF, VISITING FACULTY, RESEARCHERS, STAFF AND OTHERS. DURING FISCAL 2014 THERE WERE APPROXIMATELY FIVE THOUSAND FOUR HUNDRED CHECK-INS AT THE FACILITY. CIRCLE COMPANY, INC. HOLDS TITLE TO 309 AND 313 CAMBRIDGE STREET WHICH HOUSE CERTAIN ADMINISTRATIVE OFFICES OF THE INFIRMARY. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EscrowAccountLiabilityGrp/BOYAmt | 0 | 0 |
| IRS990/EscrowAccountLiabilityGrp/EOYAmt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
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| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 1351 |
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| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 2.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 58.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 58.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 20.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 58.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 58.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 20.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.0 |
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| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 207663 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 11715 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 30424 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 6629 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JAMES SULLIVAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JOHN R FERNANDEZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | CAROLANN WILLIAMS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | VINCENT CAPOBIANCO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | MARTHA PYLE FARRELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | SUSAN WILLIAMS |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | FORMER CLERK |
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| IRS990/FormationYr | 0 | 1983 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | true |
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| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsPayableGrp/BOYAmt | 0 | 0 |
| IRS990/GrantsPayableGrp/EOYAmt | 0 | 0 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1889620 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IncmFromInvestBondProceedsGrp/ExclusionAmt | 0 | 0 |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 2 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 0 |
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| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 1532 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 1445 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1445 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 0 |
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| IRS990/ProgramServiceRevenueGrp/BusinessCd | 4 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | ROOMING HOUSE REVENUE |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | PARKING GARAGE |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | STORE FRONTS |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | OFFICE SPACE INFIRMARY |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | APARTMENT REVENUE |
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| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 1 | 563121 |
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| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 3 | 25000 |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 25000 |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DUE TO MEEI |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | ASSET RETIREMENT OBLIGATION |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | RENTAL DEPOSITS |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | CIRCLE COMPANY, INC. ("CIRCLE") WAS INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS WITH ITS PARENT, THE FOUNDATION OF THE MASSACHUSETTS EYE AND EAR INFIRMARY, INC. ("THE FOUNDATION"), AND AFFILIATED ORGANIZATIONS. THE INCOME TAX FOOTNOTE IS AS FOLLOWS: THE FOUNDATION AND ITS AFFILIATES QUALIFY AS TAX-EXEMPT ORGANIZATIONS UNDER THE INTERNAL REVENUE CODE. THE FOUNDATION, INFIRMARY, ASSOCIATES, SCHEPENS AND EMBANKMENT ARE TAX-EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CIRCLE IS TAX-EXEMPT UNDER 501(C)(25) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. MANAGEMENT HAS EVALUATED ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES AND THERE WAS NO IMPACT TO THE FOUNDATION'S FINANCIAL STATEMENTS FOR THE YEAR ENDED SEPTEMBER 30, 2014. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PART X, LINE 2: |
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| IRS990ScheduleD/TotalLiabilityAmt | 0 | 51435 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 2 | 0 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 2 | 36193 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 184446 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 1 | 3015 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 2 | 10081 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 2 | 0 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 1 | 5940 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 2 | 1634 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 1 | 0 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 1 | 112795 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 2 | 509 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | JOHN R FERNANDEZ |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | SUSAN WILLIAMS |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 2 | CAROLANN WILLIAMS |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 1 | FORMER CLERK |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 1001132 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 1 | 238252 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 2 | 378483 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | true |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | CIRCLE COMPANY, INC. ("CIRCLE" OR "CIRCLE COMPANY") DOES NOT HAVE ANY PAID EMPLOYEES. EMPLOYEES OF CIRCLE ARE LEASED FROM THE MASSACHUSETTS EYE AND EAR INFIRMARY ("THE INFIRMARY"), A RELATED ORGANIZATION. THE INFIRMARY USED A COMPENSATION COMMITTEE, COMPENSATION SURVEY, APPROVAL BY THE BOARD, AND AN INDEPENDENT COMPENSATION CONSULTANT TO ESTABLISH THE COMPENSATION OF THE PRESIDENT. SCHEDULE J, PART I, LINE 4A: In connection with her departure effective August 7, 2013, Susan Williams received 6 months of salary continuation. Amounts paid under this agreement in 2013 of $83,393 are included in part ii, column b(iii). SCHEDULE J, PART I, LINE 4B: EFFECTIVE APRIL 18, 2011, JOHN FERNANDEZ ENTERED INTO A DEFERRED COMPENSATION ARRANGEMENT WITH MASSACHUSETTS EYE AND EAR INFIRMARY. UNDER THE AGREEMENT, MR. FERNANDEZ WAS CREDITED $150,000 IN 2013. EACH ANNUAL CREDIT WILL VEST ON THE FOURTH ANNIVERSARY OF THE DATE SUCH CREDIT WAS MADE OR UPON (1) THE ATTAINMENT OF THE AGE OF 65 WHILE EMPLOYED; (2) TERMINATION WITHOUT CAUSE OR RESIGNATION FOR GOOD REASON; (3) DEATH; (4) DISABILITY; OR (5) CHANGE OF CONTROL OF MASSACHUSETTS EYE AND EAR INFIRMARY WITHIN THE MEANING OF SECTION 409A OF THE INTERNAL REVENUE CODE. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE J, PART I, LINE 3: |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | true |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | CIRCLE COMPANY, INC. ("CIRCLE" OR "CIRCLE COMPANY'S") MISSION IS TO PROMOTE THE INTERESTS OF THE FOUNDATION OF THE MASSACHUSETTS EYE AND EAR INFIRMARY, INC., (THE "FOUNDATION") A MASSACHUSETTS CHARITABLE CORPORATION, BY ACQUIRING, RECEIVING, HOLDING, MANAGING OR DISPOSING OF REAL PROPERTIES FOR THE BENEFIT OF THE FOUNDATION. CIRCLE COMPANY COLLECTS RENTAL OR LEASE PAYMENTS FOR REAL PROPERTY FROM EMBANKMENT SERVICES, INC. (A RELATED SECTION 501(C)(3) ORGANIZATION WITH RESPECT TO 140-160 CHARLES STREET PARKING GARAGE AND JOHN JEFFERIES HOUSE). CIRCLE COMPANY ALSO RECEIVES RENTAL PAYMENTS FROM CERTAIN MERCHANTS AS WELL AS THE MASSACHUSETTS EYE AND EAR INFIRMARY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE FOUNDATION IS THE SOLE MEMBER OF CIRCLE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE DIRECTORS ARE ELECTED BY THE SOLE MEMBER (THE FOUNDATION). |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | CIRCLE'S BUDGET IS APPROVED BY THE FOUNDATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | CIRCLE'S FORM 990 IS PREPARED BY PRICEWATERHOUSECOOPERS, LLP USING INFORMATION PROVIDED BY MANAGEMENT. AFTER THE FORM 990 IS COMPLETED IT IS REVIEWED BY THE DIRECTOR OF FINANCE OPERATIONS OF THE INFIRMARY. THE FORM 990 IS THEN PRESENTED TO THE FINANCE COMMITTEE FOR FURTHER REVIEW AND APPROVAL AS AUTHORIZED BY THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS IS ALSO GIVEN THE FORM 990 FOR REVIEW WITH TIME TO SUBMIT COMMENTS AND QUESTIONS BEFORE FINAL FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | EMPLOYEES OF CIRCLE ARE LEASED FROM THE MASSACHUSETTS EYE AND EAR INFIRMARY ("THE INFIRMARY"), A RELATED ORGANIZATION, AND ARE COVERED BY THE INFIRMARY CONFLICT OF INTEREST POLICY. MEMBERS OF THE STAFF ARE REQUIRED TO DISCLOSE CONFLICTS OF INTEREST TO THEIR CHIEF OF SERVICE OR DEPARTMENT AND DIRECTOR OF LABORATORY/UNIT. MEMBERS OF THE BOARD OF DIRECTORS ARE REQUIRED TO DISCLOSE ANNUALLY, IN WRITING, ANY INTERESTS THAT COULD RISE TO CONFLICTS OF INTEREST STATEMENTS BY MEMBERS OF THE BOARD OF DIRECTORS AND REPORTS ON THE SAME TO THE AUDIT AND COMPLIANCE COMMITTEE OF THE BOARD. WITH RESPECT TO INTERESTS DISCLOSED BY BOARD MEMBERS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST, THE INTERNAL LEGAL COUNSEL REVIEWS ALL TRANSACTIONS BETWEEN SUCH INTERESTS. THE INTERNAL LEGAL COUNSEL CONTAINS AND REVIEWS THE ANNUAL CONFLICT OF INTEREST OF THE FOUNDATION TO DETERMINE WHETHER THESE TRANSACTIONS WERE CONDUCTED AT ARM'S LENGTH. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | CIRCLE COMPANY DOES NOT HAVE ANY PAID EMPLOYEES. EMPLOYEES OF CIRCLE ARE LEASED FROM THE INFIRMARY. PLEASE SEE THE INFIRMARY'S RETURN FOR COMPENSATION DISCLOSURES. THE CHAIRMAN OF THE COMPENSATION COMMITTEE OF THE BOARD OF THE MASSACHUSETTS EYE AND EAR INFIRMARY PRESENTS A RECOMMENDATION TO THE COMPENSATION COMMITTEE WHICH HAS FINAL APPROVAL OF THE CEO'S BASE SALARY AND BONUS AMOUNT. THE CEO RECOMMENDS EXECUTIVE SALARIES TO THE COMPENSATION COMMITTEE OF THE BOARD WHO HAS FINAL AUTHORIZATION TO APPROVE IT. TOTAL COMPENSATION FOR THE CEO, CHIEFS AND VICE PRESIDENTS, INCLUDING BONUS PAYMENTS, INCLUDING COMPARABILITY DATA, IS ANALYZED BY INDEPENDENT COMPENSATION CONSULTANTS AND IS DETERMINED TO BE REASONABLE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | SUMMARIZED FINANCIAL STATEMENTS ARE AVAILABLE ON THE INFIRMARY'S WEBSITE: WWW.MASSEYEANDEAR.ORG. AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. GOVERNING DOCUMENTS, THE FORM 990 AND THE CONFLICT OF INTEREST POLICY ARE ALSO AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | COMPENSATION IS FOR PROFESSIONAL SERVICES AND NOT FOR SERVICES AS OFFICERS. CIRCLE DOES NOT HAVE ANY EMPLOYEES; PLEASE SEE THE INFIRMARY'S RETURN FOR COMPENSATION DISCLOSURES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | TRANSFER TO AFFILIATE $(350,000) |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART I, LINE 1 & PART III, LINE 1: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, LINE 6: |
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.
- Assets
- $5,187,099
- Liabilities
- $63,703
- Net assets
- $5,123,396
- Revenue
- $1,889,620
- Expenses
- $1,243,704
- Net income
- $645,916