Civic Intelligence

Boston Community Cooperatives Inc.

990 • Fiscal year 2014 • EIN 04-3580628

Sep 01, 2013 to Aug 31, 2014 • Filed on Mar 29, 2015

31 Leroy StreetMelrose, MA 02122

(617) 606-2544

Siviq Scores

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

Liabilities / Assets

91st percentile

0.89x

Higher debt load relative to assets than 91% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

97th percentile

6.74x

Higher debt load relative to revenue than 97% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

12th percentile

-23%

Higher net margin than 12% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

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

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

25th percentile

-4.7%

Faster asset growth than 25% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

54th percentile

6.2%

Faster revenue growth than 54% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Down

$604,333

Down $29,630 (-4.7%) from 2013

Net Assets

Down

$65,153

Down $18,669 (-22%) from 2013

Liabilities

Down

$539,180

Down $10,961 (-2.0%) from 2013

Revenue

Up

$79,965

Up $4,699 (+6.2%) from 2013

Expenses

Up

$98,634

Up $32,911 (+50%) from 2013

Net Income

Down

-$18,669

Down $28,212 (-296%) from 2013

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $635,125Liabilities 2011: $577,128Net Assets 2011: $57,9972011Assets 2012: $644,310Liabilities 2012: $570,031Net Assets 2012: $74,2792012Assets 2013: $633,963Liabilities 2013: $550,141Net Assets 2013: $83,8222013Assets 2014: $604,333Liabilities 2014: $539,180Net Assets 2014: $65,1532014Assets 2015: $633,497Liabilities 2015: $531,691Net Assets 2015: $101,8062015Assets 2016: $648,989Liabilities 2016: $530,012Net Assets 2016: $118,9772016Assets 2017: $1,289,174Liabilities 2017: $1,182,396Net Assets 2017: $106,7782017Assets 2018: $1,241,152Liabilities 2018: $1,170,582Net Assets 2018: $70,5702018Assets 2019: $1,253,690Liabilities 2019: $1,202,630Net Assets 2019: $51,0602019Assets 2020: $1,171,620Liabilities 2020: $1,163,396Net Assets 2020: $8,2242020Assets 2021: $23,120Liabilities 2021: $0Net Assets 2021: $23,1202021Assets 2022: $6,727Liabilities 2022: $0Net Assets 2022: $6,7272022

Highlighted filing

2014

Assets$604,333
Liabilities$539,180
Net Assets$65,153

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2011: $98,4682011Expenses 2012: $66,0362012Revenue 2013: $75,266Expenses 2013: $65,723Net Income 2013: $9,5432013Revenue 2014: $79,965Expenses 2014: $98,634Net Income 2014: -$18,6692014Revenue 2015: $105,478Expenses 2015: $68,825Net Income 2015: $36,6532015Revenue 2016: $111,731Expenses 2016: $94,560Net Income 2016: $17,1712016Revenue 2017: $104,973Expenses 2017: $117,172Net Income 2017: -$12,1992017Revenue 2018: $135,849Expenses 2018: $172,057Net Income 2018: -$36,2082018Revenue 2019: $157,047Expenses 2019: $176,557Net Income 2019: -$19,5102019Revenue 2020: $116,782Expenses 2020: $159,618Net Income 2020: -$42,8362020Revenue 2021: $206,312Expenses 2021: $191,921Net Income 2021: $14,3912021Revenue 2022: $72Expenses 2022: $16,465Net Income 2022: -$16,3932022

Highlighted filing

2014

Revenue$79,965
Expenses$98,634
Net Income-$18,669
Jump To
Filing Snapshot
Filing Period
Sep 1, 2013 to Aug 31, 2014
Signed
Mar 29, 2015
Return Version
2013v4.0
Gross Receipts
$79,965
Mission and Program Overview

Mission

Boston community cooperatives is a nonprofit organization formed to build community through cooperative living, member education, neighborhood improvement, and collective action. Members participate in a group-equity model of communally owned, democratically controlled, and affordable residential cooperatives.

To provide for its members affordable housing, education and membership to national cooperative organization

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$485,478$494,376▲ $8,898
Cash and Non-Interest-Bearing Accounts$105,193$76,291▼ $28,902
Savings and Temporary Cash Investments$34,000$25,000▼ $9,000
Intangible Assets$8,192$7,566▼ $626
Total Assets$633,963$604,333▼ $29,630
Other Assets Total$1,100$1,100→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$550,141$539,180▼ $10,961
Total Liabilities$550,141$539,180▼ $10,961
Net Assets / Fund Balance
Unrestricted Net Assets$83,822$65,153▼ $18,669
Total Net Assets Fund Balance$83,822$65,153▼ $18,669
Total Liabilities and Net Assets / Fund Balance$633,963$604,333▼ $29,630

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$449,010$187,602$636,612
Land$44,400-$44,400
Equipment$966$4,361$5,327
Compensation and Service Providers

Board Members and Trustees

NameTitle
Gabriel BaldwinPresident
Jeannie MsallDirector
Joel WoolDirector
Steve BaileyDirector
Eric AndersonTrustee
Matthew CohenTrustee
Oran RobinsonClerk
Jennie SeidewandHouse Representative
Natalie BrubakerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$79,902
Investment Income
$63
Other Revenue
$0
Change in Net Assets
$-18,669
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$98,634
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
Fees for Services Other$73,698--$73,698
Depreciation Depletion$23,424--$23,424
Fees for Services Accounting-$1,512-$1,512
Total Functional Expenses$97,122$1,512$0$98,634
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
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11

Form 990 is reviewed by the Board of Directors prior to filing

Form 990, Part VI, Section C, line 19

Documents available upon request

Filing and Contact Details

Filer

EIN
04-3580628
Phone
6176062544

Signing Officer

Name
Gabriel Baldwin
Title
President
Phone
6176062544
Signed
2015-03-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gabriel Baldwin
Formed
2002
Legal Domicile
Ma
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
0

Preparer

Preparer
Michael J Cree CPAMST
Phone
7812374620
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 11G

Bank Fees: Program service expenses 108. Management and general expenses 0. Fundraising expenses 0. Total expenses 108. Interest: Program service expenses 21,307. Management and general expenses 0. Fundraising expenses 0. Total expenses 21,307. Insurance: Program service expenses 3,017. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,017. Real Estate Taxes: Program service expenses 4,299. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,299. Repairs & Maintenance: Program service expenses 4,109. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,109. Food: Program service expenses 21,755. Management and general expenses 0. Fundraising expenses 0. Total expenses 21,755. Utilities: Program service expenses 9,298. Management and general expenses 0. Fundraising expenses 0. Total expenses 9,298. Computer Service: Program service expenses 314. Management and general expenses 0. Fundraising expenses 0. Total expenses 314. Subscriptions: Program service expenses 307. Management and general expenses 0. Fundraising expenses 0. Total expenses 307. Supplies: Program service expenses 758. Management and general expenses 0. Fundraising expenses 0. Total expenses 758. Postage: Program service expenses 31. Management and general expenses 0. Fundraising expenses 0. Total expenses 31. Filing Fees: Program service expenses 35. Management and general expenses 0. Fundraising expenses 0. Total expenses 35. Other: Program service expenses 2,820. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,820. Professional Fees: Program service expenses 5,540. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,540.

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is reviewed by the Board of Directors prior to filing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Documents available upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Bank Fees: Program service expenses 108. Management and general expenses 0. Fundraising expenses 0. Total expenses 108. Interest: Program service expenses 21,307. Management and general expenses 0. Fundraising expenses 0. Total expenses 21,307. Insurance: Program service expenses 3,017. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,017. Real Estate Taxes: Program service expenses 4,299. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,299. Repairs & Maintenance: Program service expenses 4,109. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,109. Food: Program service expenses 21,755. Management and general expenses 0. Fundraising expenses 0. Total expenses 21,755. Utilities: Program service expenses 9,298. Management and general expenses 0. Fundraising expenses 0. Total expenses 9,298. Computer Service: Program service expenses 314. Management and general expenses 0. Fundraising expenses 0. Total expenses 314. Subscriptions: Program service expenses 307. Management and general expenses 0. Fundraising expenses 0. Total expenses 307. Supplies: Program service expenses 758. Management and general expenses 0. Fundraising expenses 0. Total expenses 758. Postage: Program service expenses 31. Management and general expenses 0. Fundraising expenses 0. Total expenses 31. Filing Fees: Program service expenses 35. Management and general expenses 0. Fundraising expenses 0. Total expenses 35. Other: Program service expenses 2,820. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,820. Professional Fees: Program service expenses 5,540. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,540.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, line 11g
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0633963
IRS990/TotalAssetsEOYAmt0604333
IRS990/TotalAssetsGrp/BOYAmt0633963
IRS990/TotalAssetsGrp/EOYAmt0604333
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01512
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt097122
IRS990/TotalFunctionalExpensesGrp/TotalAmt098634
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0550141
IRS990/TotalLiabilitiesEOYAmt0539180
IRS990/TotalLiabilitiesGrp/BOYAmt0550141
IRS990/TotalLiabilitiesGrp/EOYAmt0539180
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt083822
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt065153
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt097122
IRS990/TotalProgramServiceRevenueAmt079902
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt079965
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt079965
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0633963
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0604333
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt083822
IRS990/UnrestrictedNetAssetsGrp/EOYAmt065153
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1031 Leroy Street
IRS990/USAddress/City0Dorchester
IRS990/USAddress/State0MA
IRS990/USAddress/ZIPCode002122
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0www.bostoncoop.net
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Gabriel Baldwin
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum06176062544
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-03-29
ReturnHeader/Filer/BusinessName/BusinessNameLine10Boston Community Cooperatives Inc
ReturnHeader/Filer/BusinessNameControlTxt0BOST
ReturnHeader/Filer/EIN0043580628
ReturnHeader/Filer/PhoneNum06176062544
ReturnHeader/Filer/USAddress/AddressLine1031 Leroy Street
ReturnHeader/Filer/USAddress/City0Dorchester
ReturnHeader/Filer/USAddress/State0MA
ReturnHeader/Filer/USAddress/ZIPCode002122
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0042745810
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10SCAS CPAs PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1020 Walnut Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Wellesley Hills
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode002481
ReturnHeader/PreparerPersonGrp/PhoneNum07812374620
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Michael J Cree CPAMST
ReturnHeader/ReturnTs02015-04-15T14:01:10-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-09-01
ReturnHeader/TaxPeriodEndDt02014-08-31
ReturnHeader/TaxYr02013

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.01$0.00$0.01$0.00$0.02$0.02
2021Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$0.21$0.19$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.17$1.16$0.01$0.12$0.16$0.04
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.25$1.20$0.05$0.16$0.18$0.02
2018Summary only. Only limited summary data is available for this year.$1.24$1.17$0.07$0.14$0.17$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.29$1.18$0.11$0.10$0.12$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.65$0.53$0.12$0.11$0.09$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.63$0.53$0.10$0.11$0.07$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.60$0.54$0.07$0.08$0.10$0.02
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.63$0.55$0.08$0.08$0.07$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.57$0.07$0.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.58$0.06$0.10