Liabilities / Assets
38th percentile
Higher debt load relative to assets than 38% of similar nonprofits.
990 • Fiscal year 2023 • EIN 04-3575600
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
38th percentile
Higher debt load relative to assets than 38% of similar nonprofits.
Liabilities / Revenue
62nd percentile
Higher debt load relative to revenue than 62% of similar nonprofits.
Net Margin
27th percentile
Higher net margin than 27% 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
32nd percentile
Faster asset growth than 32% of similar nonprofits.
Revenue Growth
62nd percentile
Faster revenue growth than 62% of similar nonprofits.
Assets
Down$2,372,352
Down $31,753 (-1.3%) from 2022
Net Assets
Down$2,316,304
Down $22,058 (-0.9%) from 2022
Liabilities
Down$56,048
Down $9,695 (-15%) from 2022
Revenue
Up$322,830
Up $43,673 (+16%) from 2022
Expenses
Up$344,888
Up $13,492 (+4.1%) from 2022
Net Income
Up-$22,058
Up $30,181 (+58%) from 2022
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 | $2,295,917 | $2,281,928 | ▼ $13,989 |
| Prepaid Expenses and Deferred Charges | $4,082 | $5,343 | ▲ $1,261 |
| Cash and Non-Interest-Bearing Accounts | $911 | $3,995 | ▲ $3,084 |
| Accounts Receivable | $24,648 | $2,666 | ▼ $21,982 |
| Total Assets | $2,404,105 | $2,372,352 | ▼ $31,753 |
| Other Assets Total | $78,547 | $78,420 | ▼ $127 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $54,374 | $44,822 | ▼ $9,552 |
| Escrow Account Liability | $11,363 | $10,777 | ▼ $586 |
| Deferred Revenue | $6 | $449 | ▲ $443 |
| Total Liabilities | $65,743 | $56,048 | ▼ $9,695 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $2,338,362 | $2,316,304 | ▼ $22,058 |
| Total Net Assets Fund Balance | $2,338,362 | $2,316,304 | ▼ $22,058 |
| Total Liabilities and Net Assets / Fund Balance | $2,404,105 | $2,372,352 | ▼ $31,753 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $2,271,387 | $1,219,768 | $3,491,155 |
| Equipment | $10,541 | $44,832 | $55,373 |
| Name | Title |
|---|---|
| Judith Zimmerman | Board Member |
| Ralph Marotti | Board Member |
| Robert Tobias | Board Member |
| Sharon Marotti | Board Member |
| Paul Ruchinskas | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $344,888 |
| 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 |
|---|---|---|---|---|
| Occupancy | $126,380 | - | - | $126,380 |
| Depreciation Depletion | $75,790 | - | - | $75,790 |
| Fees for Services Other | $6,290 | $42,851 | - | $49,141 |
| Fees for Services Management | - | $30,864 | - | $30,864 |
| Insurance | $27,985 | - | - | $27,985 |
| Fees for Services Accounting | - | $16,500 | - | $16,500 |
| Office Expenses | - | $6,282 | - | $6,282 |
| Other Expenses | - | $3,512 | - | $3,512 |
| Fees for Services Legal | - | $2,859 | - | $2,859 |
| Total Functional Expenses | $236,445 | $108,443 | $0 | $344,888 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $344,888 |
| Total Expenses per Audited Statements | $344,888 |
| Total Expenses per Form 990 | $344,888 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Contracted management company first realty management.”
“ANNUAL ELECTIONS.”
“Board members approval required.”
“Ralph marotti 61 paddock way brewster, ma 02631”
“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 42,851 0 mgt co site mgr payroll tax 6,290 0 0 total 6,290 42,851 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 | 54374 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 44822 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 24648 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 2666 |
| 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 | 911 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 3995 |
| 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 | 159929 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1113 |
| IRS990/CYOtherExpensesAmt | 0 | 344888 |
| IRS990/CYOtherRevenueAmt | 0 | 14095 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 147693 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -22058 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 344888 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 322830 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 6 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 449 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | true |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 75790 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 75790 |
| 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 | 11363 |
| IRS990/EscrowAccountLiabilityGrp/EOYAmt | 0 | 10777 |
| IRS990/ExpenseAmt | 0 | 236445 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditPerformedInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | true |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 16500 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 16500 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 2859 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 2859 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 30864 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 30864 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 42851 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 6290 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 49141 |
| 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 | 2.00 |
| 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/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 | PAUL RUCHINSKAS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ROBERT TOBIAS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | RALPH MAROTTI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JUDITH ZIMMERMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | SHARON MAROTTI |
| 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 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | BOARD MEMBER |
| 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 | 159929 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 322830 |
| 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 | 27985 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 27985 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 1113 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1113 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1264600 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 2295917 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 2281928 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 3546528 |
| 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 | 2338362 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2316304 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 2338362 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 2316304 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 126380 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 126380 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 6282 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 6282 |
| IRS990/OfficerMailingAddressInd | 0 | true |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 78547 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 78420 |
| IRS990/OtherExpensesGrp/Desc | 0 | TELEPHONE |
| IRS990/OtherExpensesGrp/Desc | 1 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 5575 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 3512 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 5575 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 3512 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | LAUNDRY INCOME |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 12147 |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 1 | 1948 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 12147 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 1948 |
| IRS990/OtherRevenueTotalAmt | 0 | 14095 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 4082 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 5343 |
| IRS990/PrincipalOfficerNm | 0 | ROBERT TOBIAS |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TENANT RENTS, NET |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 147693 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 147693 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 128877 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 124 |
| IRS990/PYOtherExpensesAmt | 0 | 331396 |
| IRS990/PYOtherRevenueAmt | 0 | 14743 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 135413 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -52239 |
| IRS990/PYTotalExpensesAmt | 0 | 331396 |
| IRS990/PYTotalRevenueAmt | 0 | 279157 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -22058 |
| 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 | 147693 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 159929 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 128877 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 121574 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 122995 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 130920 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 664295 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 1113 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 124 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 199 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 519 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 83 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 2038 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 147693 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 135413 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 121210 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 119470 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 107235 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 631021 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt | 0 | 14095 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt | 0 | 14743 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt | 0 | 15356 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt | 0 | 14647 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 58841 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 1113 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 124 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 199 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 519 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 83 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 2038 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99850 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99910 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 1354157 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 321717 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 279033 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 258140 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 257112 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 238155 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 1354157 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 322830 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 279157 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 258339 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 257631 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 238238 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 1356195 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/AgentTrusteeEtcInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 2271387 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 1219768 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 3491155 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 10541 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 44832 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 55373 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 344888 |
| IRS990ScheduleD/ExplanationProvidedInd | 0 | X |
| IRS990ScheduleD/InclEscrowCustodialAcctLiabInd | 0 | true |
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| 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 |
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| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 344888 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 322830 |
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| 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 | RALPH MAROTTI 61 PADDOCK WAY BREWSTER, MA 02631 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | TREASURER, PRESIDENT AND THE MANAGEMENT COMPANY REVIEW THE FINANCIAL STATEMENTS AND TAX RETURNS PRIOR TO SUBMISSION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | ANNUAL BOARD MEETING REVIEW OF POLICIES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | ALL GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | MGT CO. SITE MGR PAYROLL COST 0 42,851 0 MGT CO SITE MGR PAYROLL TAX 6,290 0 0 TOTAL 6,290 42,851 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 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART IX, LINE 11G |
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| IRS990/TotalCompGreaterThan150KInd | 0 | false |
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| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 108443 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 236445 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 344888 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 65743 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 56048 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 65743 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 56048 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 2338362 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 2316304 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 236445 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 147693 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 2404105 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2372352 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 179 FAR FIELDS ROAD |
| IRS990/USAddress/CityNm | 0 | BREWSTER |
| IRS990/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/USAddress/ZIPCd | 0 | 02631 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | NONE |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | PAUL RUCHINSKAS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5087715400 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2023-09-27 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | FREDERICK COURT DEVELOPMENT |
| 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/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| 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 | 2023-10-12 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JOSEPH F MCGEE CPA |
| ReturnHeader/ReturnTs | 0 | 2023-11-14T08:24:20-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | PAUL |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | RUCHINSKAS |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2022-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-06-30 |
| ReturnHeader/TaxYr | 0 | 2022 |
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Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.