Liabilities / Assets
40th percentile
Higher debt load relative to assets than 40% of similar nonprofits.
990 • Fiscal year 2022 • EIN 04-3575600
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
40th percentile
Higher debt load relative to assets than 40% of similar nonprofits.
Liabilities / Revenue
69th percentile
Higher debt load relative to revenue than 69% of similar nonprofits.
Net Margin
15th percentile
Higher net margin than 15% of similar nonprofits.
Top Officer Pay
39th percentile
Higher top officer pay than 39% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
43rd percentile
Faster asset growth than 43% of similar nonprofits.
Revenue Growth
53rd percentile
Faster revenue growth than 53% of similar nonprofits.
Assets
Down$2,404,105
Down $24,168 (-1.0%) from 2021
Net Assets
Down$2,338,362
Down $52,239 (-2.2%) from 2021
Liabilities
Up$65,743
Up $28,071 (+75%) from 2021
Revenue
Up$279,157
Up $20,818 (+8.1%) from 2021
Expenses
Down$331,396
Down $2,481 (-0.7%) from 2021
Net Income
Up-$52,239
Up $23,299 (+31%) from 2021
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $2,347,966 | $2,295,917 | ▼ $52,049 |
| Accounts Receivable | $1,317 | $24,648 | ▲ $23,331 |
| Prepaid Expenses and Deferred Charges | $4,279 | $4,082 | ▼ $197 |
| Cash and Non-Interest-Bearing Accounts | $9,542 | $911 | ▼ $8,631 |
| Total Assets | $2,428,273 | $2,404,105 | ▼ $24,168 |
| Other Assets Total | $65,169 | $78,547 | ▲ $13,378 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $25,948 | $54,374 | ▲ $28,426 |
| Escrow Account Liability | $11,683 | $11,363 | ▼ $320 |
| Deferred Revenue | $41 | $6 | ▼ $35 |
| Total Liabilities | $37,672 | $65,743 | ▲ $28,071 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $2,390,601 | $2,338,362 | ▼ $52,239 |
| Total Net Assets Fund Balance | $2,390,601 | $2,338,362 | ▼ $52,239 |
| Total Liabilities and Net Assets / Fund Balance | $2,428,273 | $2,404,105 | ▼ $24,168 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $2,281,365 | $1,147,988 | $3,429,353 |
| Equipment | $14,552 | $40,821 | $55,373 |
| Name | Title |
|---|---|
| Ernest Rogers | President |
| Denise Rego | Board Member |
| Ralph Marotti | Board Member |
| Robert Tobias | Board Member |
| Paul Ruchinskas | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $331,396 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $73,245 | - | - | $73,245 |
| Fees for Services Other | - | $51,525 | - | $51,525 |
| Occupancy | $47,319 | - | - | $47,319 |
| Fees for Services Management | $24,659 | - | - | $24,659 |
| Insurance | $17,754 | - | - | $17,754 |
| Fees for Services Accounting | $11,972 | - | - | $11,972 |
| Office Expenses | $4,659 | $4,094 | - | $8,753 |
| Other Expenses | $675 | $2,220 | - | $2,895 |
| Fees for Services Legal | $455 | - | - | $455 |
| Total Functional Expenses | $242,530 | $88,866 | $0 | $331,396 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $331,396 |
| Total Expenses per Audited Statements | $331,396 |
| Total Expenses per Form 990 | $331,396 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Contracted management company first realty management.”
“ANNUAL ELECTIONS.”
“Board members approval required.”
“Treasurer, president and the management company review the financial statements and tax returns prior to submission.”
“Annual board meeting review of policies.”
“All governing documents are available to the public upon request.”
“Mgt co. Site mgr payroll cost 0 39,478 0 mgt co site mgr payroll tax 0 6,576 0 mgt co. Sie mgt emp benefit 0 5,471 0 total 0 51,525 0”
“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.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 25948 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 54374 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 1317 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 24648 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | FIRST REALTY MANAGEMENT CORP |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6174237000 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 151 TREMONT STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | BOSTON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 02111 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 9542 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 911 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | true |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 128877 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 124 |
| IRS990/CYOtherExpensesAmt | 0 | 331396 |
| IRS990/CYOtherRevenueAmt | 0 | 14743 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 135413 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -52239 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 331396 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 279157 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 41 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 6 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | true |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 73245 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 73245 |
| IRS990/Desc | 0 | PROVIDED AFFORDABLE LOW INCOME HOUSING FOR THE ELDERLY AND HANDICAPPED. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/EscrowAccountLiabilityGrp/BOYAmt | 0 | 11683 |
| IRS990/EscrowAccountLiabilityGrp/EOYAmt | 0 | 11363 |
| IRS990/ExpenseAmt | 0 | 242530 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditPerformedInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | true |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 11972 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 11972 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 455 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 455 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 24659 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 24659 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 51525 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 51525 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | ERNEST ROGERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | PAUL RUCHINSKAS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | RALPH MAROTTI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DENISE REGO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ROBERT TOBIAS |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 2001 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GovernmentGrantsAmt | 0 | 128877 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 279157 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 17754 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 17754 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 124 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 124 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1188809 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 2347966 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 2295917 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 3484726 |
| IRS990/LegalDomicileStateCd | 0 | MA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2390601 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2338362 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 2390601 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 2338362 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 47319 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 47319 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 4094 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 4659 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 8753 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 65169 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 78547 |
| IRS990/OtherExpensesGrp/Desc | 0 | CONTRACT |
| IRS990/OtherExpensesGrp/Desc | 1 | CABLEVISION |
| IRS990/OtherExpensesGrp/Desc | 2 | TELEPHONE |
| IRS990/OtherExpensesGrp/Desc | 3 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 31027 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 2220 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 40525 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 15957 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 5310 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 675 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 71552 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 15957 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 5310 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 2895 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | LAUNDRY INCOME |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 12282 |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 1 | 2461 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 12282 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 2461 |
| IRS990/OtherRevenueTotalAmt | 0 | 14743 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 4279 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 4082 |
| IRS990/PrincipalOfficerNm | 0 | ERNEST ROGERS |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TENANT RENTS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 135413 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 135413 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 121574 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 199 |
| IRS990/PYOtherExpensesAmt | 0 | 329735 |
| IRS990/PYOtherRevenueAmt | 0 | 15356 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 121210 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -75538 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 4142 |
| IRS990/PYTotalExpensesAmt | 0 | 333877 |
| IRS990/PYTotalRevenueAmt | 0 | 258339 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -52239 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 135413 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 128877 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 121574 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 122995 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 130920 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 111550 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 615916 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 124 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 199 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 519 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 83 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 149 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 1074 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 135413 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 121210 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 119470 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 107235 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 102662 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 585990 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt | 0 | 14743 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt | 0 | 15356 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt | 0 | 14647 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 44746 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 124 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 199 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 519 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 83 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 149 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 1074 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99910 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99900 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 1246652 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 279033 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 258140 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 257112 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 238155 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 214212 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 1246652 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 279157 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 258339 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 257631 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 238238 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 214361 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 1247726 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/AgentTrusteeEtcInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 2281365 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 1147988 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 3429353 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 14552 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 40821 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 55373 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 331396 |
| IRS990ScheduleD/ExplanationProvidedInd | 0 | X |
| IRS990ScheduleD/InclEscrowCustodialAcctLiabInd | 0 | true |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 279157 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 2, PART IV, LINE 2B |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 2295917 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 331396 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 279157 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 279157 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 331396 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | CONTRACTED MANAGEMENT COMPANY FIRST REALTY MANAGEMENT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ANNUAL ELECTIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | BOARD MEMBERS APPROVAL REQUIRED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | TREASURER, PRESIDENT AND THE MANAGEMENT COMPANY REVIEW THE FINANCIAL STATEMENTS AND TAX RETURNS PRIOR TO SUBMISSION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ANNUAL BOARD MEETING REVIEW OF POLICIES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | ALL GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | MGT CO. SITE MGR PAYROLL COST 0 39,478 0 MGT CO SITE MGR PAYROLL TAX 0 6,576 0 MGT CO. SIE MGT EMP BENEFIT 0 5,471 0 TOTAL 0 51,525 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART IX, LINE 11G |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | MA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 2428273 |
| IRS990/TotalAssetsEOYAmt | 0 | 2404105 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2428273 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2404105 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 128877 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 88866 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 242530 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 331396 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 37672 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 65743 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 37672 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 65743 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 2390601 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 2338362 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 242530 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 135413 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 14867 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 135413 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 279157 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 2428273 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2404105 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX 266 |
| IRS990/USAddress/CityNm | 0 | S ORLEANS |
| IRS990/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/USAddress/ZIPCd | 0 | 02662 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | NONE |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | PAUL RUCHINSKAS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6174237000 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2022-09-22 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | FREDERICK COURT DEVELOPMENT |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | CORPORATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FRED |
| ReturnHeader/Filer/EIN | 0 | 043575600 |
| ReturnHeader/Filer/PhoneNum | 0 | 5088965510 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 141 BREWSTER ROAD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BREWSTER |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 02631 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 841894608 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | SANDERS WALSH & EATON CPAS LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX F |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | OSTERVILLE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 02655 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5084280790 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2022-09-30 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JOSEPH F MCGEE CPA |
| ReturnHeader/ReturnTs | 0 | 2022-11-07T12:22:35-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | PAUL |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | RUCHINSKAS |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2021-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2022-06-30 |
| ReturnHeader/TaxYr | 0 | 2021 |
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Displayed year
2022 • Form 990Detailed filing. Detailed filing data is available for this year.