Civic Intelligence

Pond Home Community Inc.

990 • Fiscal year 2020 • EIN 04-3434079

Sep 01, 2019 to Aug 31, 2020 • Filed on Dec 21, 2020

Organization ProfileWWW.PONDMEADOW.ORG
279 East StreetWrentham, MA 02093

(508) 384-3000

Siviq Scores

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

Liabilities / Assets

98th percentile

1.77x

Higher debt load relative to assets than 98% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

98th percentile

16.02x

Higher debt load relative to revenue than 98% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Net Margin

8th percentile

-41%

Higher net margin than 8% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

21st percentile

$0

Higher top officer pay than 21% of similar nonprofits.

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

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Asset Growth

44th percentile

4.1%

Faster asset growth than 44% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Revenue Growth

48th percentile

1.2%

Faster revenue growth than 48% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets98th percentile

Assets

Up

$9,688,926

Up $380,851 (+4.1%) from 2019

Net Assets

Down

-$7,469,179

Down $368,548 (-5.2%) from 2019

Liabilities

Up

$17,158,105

Up $749,399 (+4.6%) from 2019

Revenue And Expenses
Liabilities / Revenue98th percentileNet Margin8th percentile

Revenue

Up

$1,070,864

Up $12,769 (+1.2%) from 2019

Expenses

Up

$1,513,548

Up $55,203 (+3.8%) from 2019

Net Income

Down

-$442,684

Down $42,434 (-11%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth44th percentile

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

$20M$10M$0-$10MAssets 2011: $10,508,298Liabilities 2011: $14,421,863Net Assets 2011: -$3,913,5652011Assets 2012: $10,363,455Liabilities 2012: $14,655,039Net Assets 2012: -$4,291,5842012Assets 2013: $10,356,500Liabilities 2013: $15,074,040Net Assets 2013: -$4,717,5402013Assets 2014: $10,184,856Liabilities 2014: $15,322,195Net Assets 2014: -$5,137,3392014Assets 2015: $9,628,270Liabilities 2015: $15,159,844Net Assets 2015: -$5,531,5742015Assets 2016: $9,521,050Liabilities 2016: $15,417,769Net Assets 2016: -$5,896,7192016Assets 2017: $9,484,844Liabilities 2017: $15,824,184Net Assets 2017: -$6,339,3402017Assets 2018: $9,386,738Liabilities 2018: $16,194,210Net Assets 2018: -$6,807,4722018Assets 2019: $9,308,075Liabilities 2019: $16,408,706Net Assets 2019: -$7,100,6312019Assets 2020: $9,688,926Liabilities 2020: $17,158,105Net Assets 2020: -$7,469,1792020Assets 2021: $9,236,734Liabilities 2021: $17,148,284Net Assets 2021: -$7,911,5502021Assets 2022: $9,065,475Liabilities 2022: $17,714,769Net Assets 2022: -$8,649,2942022Assets 2023: $8,812,704Liabilities 2023: $17,977,738Net Assets 2023: -$9,165,0342023Assets 2024: $9,096,750Liabilities 2024: $18,697,688Net Assets 2024: -$9,600,9382024

Highlighted filing

2020

Assets$9,688,926
Liabilities$17,158,105
Net Assets-$7,469,179
Open 2020 Filing

Operations Trend

Revenue Growth48th percentile

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

$2.0M$1.0M$0-$1.0MExpenses 2011: $1,200,9482011Expenses 2012: $1,190,9752012Revenue 2013: $801,979Expenses 2013: $1,227,923Net Income 2013: -$425,9442013Revenue 2014: $838,238Expenses 2014: $1,258,037Net Income 2014: -$419,7992014Revenue 2015: $885,730Expenses 2015: $1,289,256Net Income 2015: -$403,5262015Revenue 2016: $912,417Expenses 2016: $1,298,965Net Income 2016: -$386,5482016Revenue 2017: $954,818Expenses 2017: $1,379,929Net Income 2017: -$425,1112017Revenue 2018: $1,000,704Expenses 2018: $1,418,206Net Income 2018: -$417,5022018Revenue 2019: $1,058,095Expenses 2019: $1,458,345Net Income 2019: -$400,2502019Revenue 2020: $1,070,864Expenses 2020: $1,513,548Net Income 2020: -$442,6842020Revenue 2021: $1,089,439Expenses 2021: $1,488,379Net Income 2021: -$398,9402021Revenue 2022: $1,115,025Expenses 2022: $1,568,680Net Income 2022: -$453,6552022Revenue 2023: $1,171,879Expenses 2023: $1,663,563Net Income 2023: -$491,6842023Revenue 2024: $1,067,112Expenses 2024: $1,727,171Net Income 2024: -$660,0592024

Highlighted filing

2020

Revenue$1,070,864
Expenses$1,513,548
Net Income-$442,684
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2019 to Aug 31, 2020
Signed
Dec 21, 2020
Return Version
2019v5.0
Gross Receipts
$1,274,224
Mission and Program Overview

Mission

To provide housing, supportive services and recreational activities to the elderly.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,050,501$5,680,429▼ $370,072
Savings and Temporary Cash Investments$1,461,760$2,050,917▲ $589,157
Investments in Publicly Traded Securities$1,690,024$1,833,726▲ $143,702
Prepaid Expenses and Deferred Charges$25,061$37,631▲ $12,570
Cash and Non-Interest-Bearing Accounts$9,745$25,975▲ $16,230
Accounts Receivable$35,877$25,124▼ $10,753
Total Assets$9,308,075$9,688,926▲ $380,851
Other Assets Total$35,107$35,124▲ $17
Liabilities
Other Liabilities$15,701,686$16,298,103▲ $596,417
Deferred Revenue$628,290$701,813▲ $73,523
Accounts Payable and Accrued Expenses$78,730$158,189▲ $79,459
Total Liabilities$16,408,706$17,158,105▲ $749,399
Net Assets / Fund Balance
Net Assets With Donor Restrictions$35,089$35,106▲ $17
Net Assets Without Donor Restrictions$-7,135,720$-7,504,285▼ $368,565
Total Net Assets Fund Balance$-7,100,631$-7,469,179▼ $368,548
Total Liabilities and Net Assets / Fund Balance$9,308,075$9,688,926▲ $380,851

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,080,879$9,475,824$13,556,703
Land$1,320,000-$1,320,000
Equipment$279,550$294,201$573,751

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$35,107-▲ $17-$35,124
2018$35,089-▲ $18-$35,107
2017$35,050-▲ $39-$35,089
2016$35,038-▲ $12-$35,050
2015$35,030-▲ $8-$35,038
Compensation and Service Providers
Top Officer Pay21st percentile

Board Members and Trustees

NameTitle
John MichelmorePresident
David WiklundDirector
Edward KelleyDirector
Fred GreenDirector
Ginny AnguloDirector
Marilyn SutcliffeDirector
Mary PetersonDirector
Peter TullockDirector
Stuart NallDirector
William CasbarraDirector
Sharon NeryClerk
Thomas CrockerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$988,370
Investment Income
$52,839
Other Revenue
$29,655
Change in Net Assets
$-442,684

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,070,864
Revenue Not Reported on Form 990
$74,136
Total Revenue per Audited Statements
$1,145,000
Total Revenue per Form 990
$1,070,864
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,513,548
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$590,089--$590,089
Depreciation Depletion$588,020--$588,020
Fees for Services Management-$165,516-$165,516
Office Expenses-$44,753-$44,753
Insurance$32,939--$32,939
Fees for Services Accounting-$11,573-$11,573
Fees for Service Investment Mgmnt Fees-$9,622-$9,622
Other Expenses$9,010--$9,010
Advertising-$2,080-$2,080
Total Functional Expenses$1,280,004$233,544$0$1,513,548

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,513,548
Total Expenses per Audited Statements$1,513,548
Total Expenses per Form 990$1,513,548
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Advances From Residents$16,185,735
Resident Deposits$79,000
Due to Affiliates$33,368
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
No
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
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

“Management services provided by rogerson communities, inc.”

Form 990, Page 6, Part VI, Line 11B

“Board reviews form 990 in conjunction with audited financial statements.”

Form 990, Page 6, Part VI, Line 12C

“As part of orientation process board members and employees are made aware of the conflicts of interest policy and that if a conflict of interest were to arise during their service to the organization, the board of directors must be made aware.”

Form 990, Page 6, Part VI, Line 19

“Administrator maintains a public disclosure notebook with copies of 990 and other information which is required to be disclosed to the public. Within the annual report, notice is given to residents that there are copies of the complete audit report available for review in the pond home office.”

Filing and Contact Details

Filer

Filer Name
Pond Home Community Inc
EIN
04-3434079
Phone
5083843000
Address
279 EAST STREET, WRENTHAM, MA 02093

Signing Officer

Name
Thomas Crocker
Title
Treasurer
Phone
6173632300
Signed
2020-12-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Michelmore
Formed
1998
Legal Domicile
Ma
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
1

Preparer

Firm
Betro and Company Pc
Address
30 MECHANIC STREET, FOXBORO, MA 02035-1368
Preparer
Felix S Betro
Phone
5086983600
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

“The organization had one volunteer for this fiscal period. The volunteer assisted with various activities for the residents.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The pond home community, inc. Has adopted fasb asc 740-10, income taxes, formerly fasb interpretation no. 48. Management feels the pond home community, inc. Has not taken any tax positions that would require disclosure in accordance with fasb asc 740-10. Governing authorities generally can operate with a three year statute of limitations to examine previously filed information returns. The home has filed its information returns timely, and management believes any potential change due to audit would not have a material effect on the financial statements.”

Raw XML AppendixShowing 400 of 507 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt078730
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0158189
IRS990/AccountsReceivableGrp/BOYAmt035877
IRS990/AccountsReceivableGrp/EOYAmt025124
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE HOUSING, SUPPORTIVE SERVICES AND RECREATIONAL ACTIVITIES TO THE ELDERLY.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt02080
IRS990/AdvertisingGrp/TotalAmt02080
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0ROGERSON COMMUNITIES
IRS990/BooksInCareOfDetail/PhoneNum06174695800
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0ONE FLORENCE STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0BOSTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd002131
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt09745
IRS990/CashNonInterestBearingGrp/EOYAmt025975
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt052839
IRS990/CYOtherExpensesAmt01513548
IRS990/CYOtherRevenueAmt029655
IRS990/CYProgramServiceRevenueAmt0988370
IRS990/CYRevenuesLessExpensesAmt0-442684
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt01513548
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01070864
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0628290
IRS990/DeferredRevenueGrp/EOYAmt0701813
IRS990/DelegationOfMgmtDutiesInd0true
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0588020
IRS990/DepreciationDepletionGrp/TotalAmt0588020
IRS990/Desc0PROVIDING SUPPORTIVE SERVICES AND RECREATIONAL ACTIVITIES TO THE ELDERLY.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt035089
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt035106
IRS990/DonorRstrOrQuasiEndowmentsInd0true
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt060615
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt011573
IRS990/FeesForServicesAccountingGrp/TotalAmt011573
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt0165516
IRS990/FeesForServicesManagementGrp/TotalAmt0165516
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt09622
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt09622
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt82.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt92.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt82.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt92.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt102.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt112.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/PersonNm0GINNY ANGULO
IRS990/Form990PartVIISectionAGrp/PersonNm1WILLIAM CASBARRA
IRS990/Form990PartVIISectionAGrp/PersonNm2THOMAS CROCKER
IRS990/Form990PartVIISectionAGrp/PersonNm3FRED GREEN
IRS990/Form990PartVIISectionAGrp/PersonNm4EDWARD KELLEY
IRS990/Form990PartVIISectionAGrp/PersonNm5JOHN MICHELMORE
IRS990/Form990PartVIISectionAGrp/PersonNm6STUART NALL
IRS990/Form990PartVIISectionAGrp/PersonNm7SHARON NERY
IRS990/Form990PartVIISectionAGrp/PersonNm8MARY PETERSON
IRS990/Form990PartVIISectionAGrp/PersonNm9MARILYN SUTCLIFFE
IRS990/Form990PartVIISectionAGrp/PersonNm10PETER TULLOCK
IRS990/Form990PartVIISectionAGrp/PersonNm11DAVID WIKLUND
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7CLERK
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01998
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt0-326
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt012
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0203034
IRS990/GrossReceiptsAmt01274224
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt012
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt032939
IRS990/InsuranceGrp/TotalAmt032939
IRS990/InvestmentIncomeGrp/ExclusionAmt053165
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt053165
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01690024
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01833726
IRS990/IRPDocumentCnt09
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt09770025
IRS990/LandBldgEquipBasisNetGrp/BOYAmt06050501
IRS990/LandBldgEquipBasisNetGrp/EOYAmt05680429
IRS990/LandBldgEquipCostOrOtherBssAmt015450454
IRS990/LegalDomicileStateCd0MA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0203360
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE HOUSING, SUPPORTIVE SERVICES AND RECREATIONAL ACTIVITIES TO THE ELDERLY.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0-7100631
IRS990/NetAssetsOrFundBalancesEOYAmt0-7469179
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-326
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-326
IRS990/NetUnrlzdGainsLossesInvstAmt074136
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-7135720
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-7504285
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt0590089
IRS990/OccupancyGrp/TotalAmt0590089
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt044753
IRS990/OfficeExpensesGrp/TotalAmt044753
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt035107
IRS990/OtherAssetsTotalGrp/EOYAmt035124
IRS990/OtherExpensesGrp/Desc0TURNOVER COSTS
IRS990/OtherExpensesGrp/Desc1ACTIVITIES
IRS990/OtherExpensesGrp/ProgramServicesAmt059946
IRS990/OtherExpensesGrp/ProgramServicesAmt19010
IRS990/OtherExpensesGrp/TotalAmt059946
IRS990/OtherExpensesGrp/TotalAmt19010
IRS990/OtherLiabilitiesGrp/BOYAmt015701686
IRS990/OtherLiabilitiesGrp/EOYAmt016298103
IRS990/OtherRevenueMiscGrp/Desc0OFF SITE SERVICE INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt029655
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt029655
IRS990/OtherRevenueTotalAmt029655
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt025061
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt037631
IRS990/PrincipalOfficerNm0JOHN MICHELMORE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0623990
IRS990/ProgramServiceRevenueGrp/BusinessCd1623990
IRS990/ProgramServiceRevenueGrp/Desc0NET OCCUPANCY REVENUES
IRS990/ProgramServiceRevenueGrp/Desc1RESIDENT FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0882299
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1106071
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0882299
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1106071
IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDING HOUSING TO THE ELDERLY.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01219389
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0988370
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt035009
IRS990/PYOtherExpensesAmt01458345
IRS990/PYOtherRevenueAmt044321
IRS990/PYProgramServiceRevenueAmt0978765
IRS990/PYRevenuesLessExpensesAmt0-400250
IRS990/PYTotalExpensesAmt01458345
IRS990/PYTotalRevenueAmt01058095
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-442684
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt029655
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01461760
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02050917
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt053164
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt047028
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt038861
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt024720
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt022624
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0186397
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0988370
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0978765
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0950636
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0920463
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0867762
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt04705996
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt029655
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt044321
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt011420
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt010566
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt022030
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0117992
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt053164
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt047028
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt038861
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt024720
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt022624
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0186397
IRS990ScheduleA/InvestmentIncomeCYPct00.04000
IRS990ScheduleA/InvestmentIncomePYPct00.03000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.96280
IRS990ScheduleA/PublicSupportPY509Pct00.96970
IRS990ScheduleA/PublicSupportTotal509Amt04823988
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01018025
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01023086
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0962056
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0931029
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0889792
IRS990ScheduleA/Total509Grp/TotalAmt04823988
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01071189
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01070114
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01000917
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0955749
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0912416
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt05010385
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt04080879
IRS990ScheduleD/BuildingsGrp/DepreciationAmt09475824
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt013556703
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt035107
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt035124
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt017
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt035089
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt035107
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt018
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt035050
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt035089
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt039
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt035038
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt035050
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt012
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt035030
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt035038
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt08
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0279550
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0294201
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0573751
IRS990ScheduleD/ExpensesSubtotalAmt01513548
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt01320000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01320000
IRS990ScheduleD/NetUnrealizedGainsInvstAmt074136
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt016185735
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt179000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt233368
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ADVANCES FROM RESIDENTS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1RESIDENT DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DUE TO AFFILIATES
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/RevenueNotReportedAmt074136
IRS990ScheduleD/RevenueSubtotalAmt01070864
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE POND HOME COMMUNITY, INC. HAS ADOPTED FASB ASC 740-10, INCOME TAXES, FORMERLY FASB INTERPRETATION NO. 48. MANAGEMENT FEELS THE POND HOME COMMUNITY, INC. HAS NOT TAKEN ANY TAX POSITIONS THAT WOULD REQUIRE DISCLOSURE IN ACCORDANCE WITH FASB ASC 740-10. GOVERNING AUTHORITIES GENERALLY CAN OPERATE WITH A THREE YEAR STATUTE OF LIMITATIONS TO EXAMINE PREVIOUSLY FILED INFORMATION RETURNS. THE HOME HAS FILED ITS INFORMATION RETURNS TIMELY, AND MANAGEMENT BELIEVES ANY POTENTIAL CHANGE DUE TO AUDIT WOULD NOT HAVE A MATERIAL EFFECT ON THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05680429
IRS990ScheduleD/TotalExpensesPerForm990Amt01513548
IRS990ScheduleD/TotalLiabilityAmt016298103
IRS990ScheduleD/TotalRevenuePerForm990Amt01070864
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01145000
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01513548
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAD ONE VOLUNTEER FOR THIS FISCAL PERIOD. THE VOLUNTEER ASSISTED WITH VARIOUS ACTIVITIES FOR THE RESIDENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MANAGEMENT SERVICES PROVIDED BY ROGERSON COMMUNITIES, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD REVIEWS FORM 990 IN CONJUNCTION WITH AUDITED FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AS PART OF ORIENTATION PROCESS BOARD MEMBERS AND EMPLOYEES ARE MADE AWARE OF THE CONFLICTS OF INTEREST POLICY AND THAT IF A CONFLICT OF INTEREST WERE TO ARISE DURING THEIR SERVICE TO THE ORGANIZATION, THE BOARD OF DIRECTORS MUST BE MADE AWARE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ADMINISTRATOR MAINTAINS A PUBLIC DISCLOSURE NOTEBOOK WITH COPIES OF 990 AND OTHER INFORMATION WHICH IS REQUIRED TO BE DISCLOSED TO THE PUBLIC. WITHIN THE ANNUAL REPORT, NOTICE IS GIVEN TO RESIDENTS THAT THERE ARE COPIES OF THE COMPLETE AUDIT REPORT AVAILABLE FOR REVIEW IN THE POND HOME OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$9,688,926
Liabilities
$17,158,105
Net assets
-$7,469,179
Revenue
$1,070,864
Expenses
$1,513,548
Net income
-$442,684
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.10$18.7$9.60$1.07$1.73$0.66
2023Detailed filing. Detailed filing data is available for this year.$8.81$18.0$9.17$1.17$1.66$0.49
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.07$17.7$8.65$1.12$1.57$0.45
2021Detailed filing. Detailed filing data is available for this year.$9.24$17.1$7.91$1.09$1.49$0.40
2020Detailed filing. Detailed filing data is available for this year.$9.69$17.2$7.47$1.07$1.51$0.44
2019Detailed filing. Detailed filing data is available for this year.$9.31$16.4$7.10$1.06$1.46$0.40
2018Detailed filing. Detailed filing data is available for this year.$9.39$16.2$6.81$1.00$1.42$0.42
2017Detailed filing. Detailed filing data is available for this year.$9.48$15.8$6.34$0.95$1.38$0.43
2016Detailed filing. Detailed filing data is available for this year.$9.52$15.4$5.90$0.91$1.30$0.39
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.63$15.2$5.53$0.89$1.29$0.40
2014Detailed filing. Detailed filing data is available for this year.$10.2$15.3$5.14$0.84$1.26$0.42
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.4$15.1$4.72$0.80$1.23$0.43
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.4$14.7$4.29$1.19
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.5$14.4$3.91$1.20