Civic Intelligence

Fredricke Court Development Corporation

990 • Fiscal year 2018 • EIN 04-3575600

Jul 01, 2017 to Jun 30, 2018 • Filed on Sep 30, 2018

Organization ProfileNONE
141 Brewster RoadBrewster, MA 02631

(617) 423-7000

Siviq Scores

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

Liabilities / Assets

30th percentile

0.02x

Higher debt load relative to assets than 30% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

64th percentile

0.19x

Higher debt load relative to revenue than 64% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

8th percentile

-36%

Higher net margin than 8% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2018

Asset Growth

32nd percentile

-2.8%

Faster asset growth than 32% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

35th percentile

-1.5%

Faster revenue growth than 35% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets30th percentile

Assets

Down

$2,622,762

Down $74,640 (-2.8%) from 2017

Net Assets

Down

$2,578,997

Down $82,633 (-3.1%) from 2017

Liabilities

Up

$43,765

Up $7,993 (+22%) from 2017

Revenue And Expenses
Liabilities / Revenue64th percentileNet Margin8th percentile

Revenue

Down

$227,007

Down $3,425 (-1.5%) from 2017

Expenses

Up

$309,640

Up $19,391 (+6.7%) from 2017

Net Income

Down

-$82,633

Down $22,816 (-38%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth32nd percentile

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

$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

2018

Assets$2,622,762
Liabilities$43,765
Net Assets$2,578,997
Open 2018 Filing

Operations Trend

Revenue Growth35th percentile

Revenue, expenses, and net income across loaded years, with this 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

2018

Revenue$227,007
Expenses$309,640
Net Income-$82,633
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Sep 30, 2018
Return Version
2017v2.3
Gross Receipts
$227,007
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$2,630,481$2,557,705▼ $72,776
Accounts Receivable$315$9,327▲ $9,012
Prepaid Expenses and Deferred Charges$4,628$2,878▼ $1,750
Cash and Non-Interest-Bearing Accounts$7,763$1,138▼ $6,625
Total Assets$2,697,402$2,622,762▼ $74,640
Other Assets Total$54,215$51,714▼ $2,501
Liabilities
Accounts Payable and Accrued Expenses$25,944$33,213▲ $7,269
Other Liabilities$9,760$9,869▲ $109
Deferred Revenue$68$683▲ $615
Total Liabilities$35,772$43,765▲ $7,993
Net Assets / Fund Balance
Unrestricted Net Assets$2,661,630$2,578,997▼ $82,633
Total Net Assets Fund Balance$2,661,630$2,578,997▼ $82,633
Total Liabilities and Net Assets / Fund Balance$2,697,402$2,622,762▼ $74,640

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,527,113$871,673$3,398,786
Equipment$30,592$24,781$55,373
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Mary HaynesPresident
Denise RegoBoard Member
Phil MitchellBoard Member
Phil LindquistSecretary
Paul RuchinskasTreasurer
Ernest RogersVice Pres
Revenue and Support

Revenue Composition

Contributions and Grants
$111,550
Program Service Revenue
$102,662
Investment Income
$149
Other Revenue
$12,646
Change in Net Assets
$-82,633

Audited Revenue Reconciliation

Revenue per Audited Statements
$227,007
Total Revenue per Audited Statements
$227,007
Total Revenue per Form 990
$227,007
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$309,640
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
Depreciation Depletion$72,776--$72,776
Occupancy$50,049--$50,049
Fees for Services Other-$45,187-$45,187
All Other Expenses$22,727$5,528-$28,255
Fees for Services Management-$20,771-$20,771
Insurance$13,889--$13,889
Fees for Services Accounting-$11,624-$11,624
Other Expenses$7,133--$7,133
Office Expenses-$4,035-$4,035
Total Functional Expenses$222,495$87,145$0$309,640

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$309,640
Total Expenses per Audited Statements$309,640
Total Expenses per Form 990$309,640
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
Resident Security Deposits$9,869
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
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

“Contracted management company.”

Form 990, Page 6, Part VI, Line 7A

“ANNUAL ELECTIONS.”

Form 990, Page 6, Part VI, Line 7B

“Board members approval required.”

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
Address
141 BREWSTER ROAD, BREWSTER, MA 02631

Signing Officer

Name
Paul Ruchinskas
Title
Treasurer
Phone
6174237000
Signed
2018-09-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mary Haynes
Formed
2001
Legal Domicile
Ma
Voting Board Members
6
Independent Board Members
6
Employees
0

Preparer

Firm
Sanders Walsh & Eaton LLC
Address
PO BOX F, OSTERVILLE, MA 02655
Preparer
Michael J Walsh CPA
Phone
5084280790
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Mgt co. Site mgr payroll cost 0 34,570 0 mgt co site mgr payroll tax 0 9,708 0 mgt co sie mgt wc cost 0 909 0 total 0 45,187 0”

Raw XML Appendix375 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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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0117940
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0106301
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt089760
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0537048
IRS990ScheduleA/TotalSupportAmt0603092
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt02527113
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0871673
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03398786
IRS990ScheduleD/EquipmentGrp/BookValueAmt030592
IRS990ScheduleD/EquipmentGrp/DepreciationAmt024781
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt055373
IRS990ScheduleD/ExpensesSubtotalAmt0309640
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt09869
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RESIDENT SECURITY DEPOSITS
IRS990ScheduleD/RevenueSubtotalAmt0227007
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02557705
IRS990ScheduleD/TotalExpensesPerForm990Amt0309640
IRS990ScheduleD/TotalLiabilityAmt09869
IRS990ScheduleD/TotalRevenuePerForm990Amt0227007
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0227007
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0309640
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CONTRACTED MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUAL ELECTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS APPROVAL REQUIRED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TREASURER, PRESIDENT AND THE MANAGEMENT COMPANY REVIEW THE FINANCIAL STATEMENTS AND TAX RETURNS PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ANNUAL BOARD MEETING REVIEW OF POLICIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MGT CO. SITE MGR PAYROLL COST 0 34,570 0 MGT CO SITE MGR PAYROLL TAX 0 9,708 0 MGT CO SIE MGT WC COST 0 909 0 TOTAL 0 45,187 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02697402
IRS990/TotalAssetsEOYAmt02622762
IRS990/TotalAssetsGrp/BOYAmt02697402
IRS990/TotalAssetsGrp/EOYAmt02622762
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0111550
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt087145
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0222495
IRS990/TotalFunctionalExpensesGrp/TotalAmt0309640
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt035772
IRS990/TotalLiabilitiesEOYAmt043765
IRS990/TotalLiabilitiesGrp/BOYAmt035772
IRS990/TotalLiabilitiesGrp/EOYAmt043765
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02661630
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02578997
IRS990/TotalProgramServiceExpensesAmt0222495
IRS990/TotalProgramServiceRevenueAmt0102662
IRS990/TotalRevenueGrp/ExclusionAmt012795
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0102662
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0227007
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02697402
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02622762
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02661630
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02578997
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt096 GREAT FIELDS ROAD
IRS990/USAddress/CityNm0BREWSTER
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd002631
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0NONE
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PAUL RUCHINSKAS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06174237000
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-09-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FREDERICK COURT DEVELOPMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CORPORATION
ReturnHeader/Filer/BusinessNameControlTxt0FRED
ReturnHeader/Filer/EIN0043575600
ReturnHeader/Filer/USAddress/AddressLine1Txt0141 BREWSTER ROAD
ReturnHeader/Filer/USAddress/CityNm0BREWSTER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002631
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0BB858BA31F04699E906BF4765556342F31FF276D
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0D66BD3CC8366E3365D854C2F224190509AC2AA47
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0167.68.16.49
ReturnHeader/FilingSecurityInformation/IPDt02018-10-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm012:28:39
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0043128198
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SANDERS WALSH & EATON LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX F
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OSTERVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002655
ReturnHeader/PreparerPersonGrp/PhoneNum05084280790
ReturnHeader/PreparerPersonGrp/PreparationDt02018-10-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL J WALSH CPA
ReturnHeader/ReturnTs02018-10-15T13:28:39-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,622,762
Liabilities
$43,765
Net assets
$2,578,997
Revenue
$227,007
Expenses
$309,640
Net income
-$82,633
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