Civic Intelligence

Frederick Court Development Corporation

EIN 04-3575600 • 501(c)3 • Brewster, MA

Profile

The purpose of frederick court development is to develop,construct and operate twenty four (24) units of affordable housing for elderly and handicapped individuals located in brewster, ma.

141 Brewster RoadBrewster, MA 02631

none

Siviq Scores

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

Liabilities / Assets

46th percentile

0.05x

Higher debt load relative to assets than 46% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

73rd percentile

0.31x

Higher debt load relative to revenue than 73% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

21st percentile

-11%

Higher net margin than 21% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

38th percentile

-0.0%

Faster asset growth than 38% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

48th percentile

6.2%

Faster revenue growth than 48% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets46th percentile

Assets

Down

$2,349,743

Down $84 (-0.0%) from 2024

Liabilities

Up

$108,312

Up $38,037 (+54%) from 2024

Net Assets

Down

$2,241,431

Down $38,121 (-1.7%) from 2024

Operations
Liabilities / Revenue73rd percentileNet Margin21st percentile

Revenue

Up

$352,598

Up $20,727 (+6.2%) from 2024

Expenses

Up

$390,719

Up $22,096 (+6.0%) from 2024

Net Income

Down

-$38,121

Down $1,369 (-3.7%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth38th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $3,042,294Liabilities 2011: $25,894Net Assets 2011: $3,016,4002011Assets 2012: $2,978,858Liabilities 2012: $27,998Net Assets 2012: $2,950,8602012Assets 2013: $2,914,648Liabilities 2013: $22,539Net Assets 2013: $2,892,1092013Assets 2014: $2,860,701Liabilities 2014: $22,332Net Assets 2014: $2,838,3692014Assets 2015: $2,801,560Liabilities 2015: $27,535Net Assets 2015: $2,774,0252015Assets 2016: $2,752,192Liabilities 2016: $30,745Net Assets 2016: $2,721,4472016Assets 2017: $2,697,402Liabilities 2017: $35,772Net Assets 2017: $2,661,6302017Assets 2018: $2,622,762Liabilities 2018: $43,765Net Assets 2018: $2,578,9972018Assets 2019: $2,553,791Liabilities 2019: $36,437Net Assets 2019: $2,517,3542019Assets 2020: $2,508,407Liabilities 2020: $42,268Net Assets 2020: $2,466,1392020Assets 2021: $2,428,273Liabilities 2021: $37,672Net Assets 2021: $2,390,6012021Assets 2022: $2,404,105Liabilities 2022: $65,743Net Assets 2022: $2,338,3622022Assets 2023: $2,372,352Liabilities 2023: $56,048Net Assets 2023: $2,316,3042023Assets 2024: $2,349,827Liabilities 2024: $70,275Net Assets 2024: $2,279,5522024Assets 2025: $2,349,743Liabilities 2025: $108,312Net Assets 2025: $2,241,4312025

Highlighted filing

2025

Assets$2,349,743
Liabilities$108,312
Net Assets$2,241,431
Open 2025 Filing

Operations Trend

Revenue Growth48th percentile

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

$400K$200K$0-$200KExpenses 2011: $244,3192011Expenses 2012: $259,4202012Revenue 2013: $194,582Expenses 2013: $253,333Net Income 2013: -$58,7512013Revenue 2014: $206,441Expenses 2014: $260,181Net Income 2014: -$53,7402014Revenue 2015: $220,727Expenses 2015: $285,071Net Income 2015: -$64,3442015Revenue 2016: $229,890Expenses 2016: $282,468Net Income 2016: -$52,5782016Revenue 2017: $230,432Expenses 2017: $290,249Net Income 2017: -$59,8172017Revenue 2018: $227,007Expenses 2018: $309,640Net Income 2018: -$82,6332018Revenue 2019: $253,074Expenses 2019: $314,717Net Income 2019: -$61,6432019Revenue 2020: $257,631Expenses 2020: $308,846Net Income 2020: -$51,2152020Revenue 2021: $258,339Expenses 2021: $333,877Net Income 2021: -$75,5382021Revenue 2022: $279,157Expenses 2022: $331,396Net Income 2022: -$52,2392022Revenue 2023: $322,830Expenses 2023: $344,888Net Income 2023: -$22,0582023Revenue 2024: $331,871Expenses 2024: $368,623Net Income 2024: -$36,7522024Revenue 2025: $352,598Expenses 2025: $390,719Net Income 2025: -$38,1212025

Highlighted filing

2025

Revenue$352,598
Expenses$390,719
Net Income-$38,121
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,349,743
Liabilities
$108,312
Net assets
$2,241,431
Revenue
$352,598
Expenses
$390,719
Net income
-$38,121
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.35$0.11$2.24$0.35$0.39$0.04
2024Detailed filing. Detailed filing data is available for this year.$2.35$0.07$2.28$0.33$0.37$0.04
2023Detailed filing. Detailed filing data is available for this year.$2.37$0.06$2.32$0.32$0.34$0.02
2022Detailed filing. Detailed filing data is available for this year.$2.40$0.07$2.34$0.28$0.33$0.05
2021Detailed filing. Detailed filing data is available for this year.$2.43$0.04$2.39$0.26$0.33$0.08
2020Detailed filing. Detailed filing data is available for this year.$2.51$0.04$2.47$0.26$0.31$0.05
2019Detailed filing. Detailed filing data is available for this year.$2.55$0.04$2.52$0.25$0.31$0.06
2018Detailed filing. Detailed filing data is available for this year.$2.62$0.04$2.58$0.23$0.31$0.08
2017Detailed filing. Detailed filing data is available for this year.$2.70$0.04$2.66$0.23$0.29$0.06
2016Detailed filing. Detailed filing data is available for this year.$2.75$0.03$2.72$0.23$0.28$0.05
2015Detailed filing. Detailed filing data is available for this year.$2.80$0.03$2.77$0.22$0.29$0.06
2014Detailed filing. Detailed filing data is available for this year.$2.86$0.02$2.84$0.21$0.26$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.91$0.02$2.89$0.19$0.25$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.98$0.03$2.95$0.26
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.04$0.03$3.02$0.24
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Sep 18, 2025
Return Version
2024v5.0
Gross Receipts
$352,598
Mission and Program Overview

Mission

The purpose of frederick court development is to develop,construct and operate twenty four (24) units of affordable housing for elderly and handicapped individuals located in brewster, ma.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,205,551$2,151,516▼ $54,035
Cash and Non-Interest-Bearing Accounts$10,868$18,963▲ $8,095
Prepaid Expenses and Deferred Charges$10,625$11,896▲ $1,271
Accounts Receivable$31,104$4,254▼ $26,850
Total Assets$2,349,827$2,349,743▼ $84
Other Assets Total$91,679$163,114▲ $71,435
Liabilities
Accounts Payable and Accrued Expenses$49,091$85,311▲ $36,220
Deferred Revenue$10,223$11,556▲ $1,333
Escrow Account Liability$10,961$11,445▲ $484
Total Liabilities$70,275$108,312▲ $38,037
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,279,552$2,241,431▼ $38,121
Total Net Assets Fund Balance$2,279,552$2,241,431▼ $38,121
Total Liabilities and Net Assets / Fund Balance$2,349,827$2,349,743▼ $84

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,148,519$1,365,163$3,513,682
Other Land Buildings$2,997$52,376$55,373
Other Assets Org$13,032--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleOtherTotal
Suzanne SulivanBoard Member$9$9

Board Members and Trustees

NameTitle
Paul RuchinskasPresident
Ralph MarottiVice Chair
Faythe EllisBoard Member
Steve FerrisBoard Member
Sharon MarottiClerk
Robert TobiasTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$200,118
Program Service Revenue
$147,505
Investment Income
$2,503
Other Revenue
$2,472
Change in Net Assets
$-38,121

Audited Revenue Reconciliation

Revenue per Audited Statements
$352,598
Total Revenue per Audited Statements
$352,598
Total Revenue per Form 990
$352,598
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$390,719
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$126,928--$126,928
Fees for Services Management-$87,403-$87,403
Depreciation Depletion$76,562--$76,562
Insurance$53,262--$53,262
Fees for Services Accounting-$15,074-$15,074
Office Expenses-$9,836-$9,836
Fees for Services Other$6,881--$6,881
Fees for Services Legal-$6,320-$6,320
Other Expenses-$2,376-$2,376
Total Functional Expenses$263,633$127,086$0$390,719

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$390,719
Total Expenses per Audited Statements$390,719
Total Expenses per Form 990$390,719
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

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

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
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 2

“Ralph marotti and sharon marotti directors spousal relationship”

Form 990, Page 6, Part VI, Line 3

“Contracted management company first realty management.”

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

“Treasurer, president and the management company review the financial statements and tax returns prior to submission.”

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

“Annual board meeting review of policies.”

Form 990, Page 6, Part VI, Line 19

“All governing documents are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Frederick Court Development
EIN
04-3575600
Phone
5088965510
Address
141 BREWSTER ROAD, BREWSTER, MA 02631

Signing Officer

Name
Paul Ruchinskas
Title
President
Phone
5087715400
Signed
2025-09-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Ruchinskas
Formed
2001
Legal Domicile
Ma
Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

Firm
Sanders Walsh & Eaton Cpas LLC
Address
PO BOX F, OSTERVILLE, MA 02655
Preparer
Roumiana S Popjeleva CPA
Phone
5084280790
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 2B

“The project maintains accounts for security deposits received from tenants. The cash is restricted for reimbursement of the security deposits unless there is evidence of default by a tenant under the lease agreement.”

Raw XML Appendix397 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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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0REPLACEMENT RESERVE - OPEN BAL
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PROJECT MAINTAINS ACCOUNTS FOR SECURITY DEPOSITS RECEIVED FROM TENANTS. THE CASH IS RESTRICTED FOR REIMBURSEMENT OF THE SECURITY DEPOSITS UNLESS THERE IS EVIDENCE OF DEFAULT BY A TENANT UNDER THE LEASE AGREEMENT.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RALPH MAROTTI AND SHARON MAROTTI DIRECTORS SPOUSAL RELATIONSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONTRACTED MANAGEMENT COMPANY FIRST REALTY MANAGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TREASURER, PRESIDENT AND THE MANAGEMENT COMPANY REVIEW THE FINANCIAL STATEMENTS AND TAX RETURNS PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANNUAL BOARD MEETING REVIEW OF POLICIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 3
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PAUL RUCHINSKAS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05087715400
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FREDERICK COURT DEVELOPMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CORPORATION
ReturnHeader/Filer/BusinessNameControlTxt0FRED
ReturnHeader/Filer/EIN0043575600
ReturnHeader/Filer/PhoneNum05088965510
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0841894608
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SANDERS WALSH & EATON CPAS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX F
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OSTERVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002655
ReturnHeader/PreparerPersonGrp/PhoneNum05084280790
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROUMIANA S POPJELEVA CPA
ReturnHeader/ReturnTs02025-11-10T12:12:30-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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