Civic Intelligence

Fellowship Realty Corp of Massachusetts Inc

EIN 20-4650367 • 501(c)3 • Lincoln, RI

Profile

Fellowship realty corp of massachusetts, inc. Owns one residence that is leased to vinfen, which is a non profit human services organization. This relationship allows for maintaining rental costs with the state of massachusetts approved contract budgets.

24 Albion Road Suite 420Lincoln, RI 02865

www.fhr.net

Siviq Scores

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

Liabilities / Assets

91st percentile

0.80x

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

501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

99th percentile

7.58x

Higher debt load relative to revenue than 99% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

84th percentile

35%

Higher net margin than 84% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

100th percentile

$735,463

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 2063.9% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

61st percentile

3.8%

Faster asset growth than 61% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

67th percentile

13%

Faster revenue growth than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$335,912

Up $12,328 (+3.8%) from 2022

Liabilities

Flat

$270,000

Flat from 2022

Net Assets

Up

$65,912

Up $12,328 (+23%) from 2022

Revenue

Up

$35,635

Up $4,091 (+13%) from 2022

Expenses

Down

$23,307

Down $619 (-2.6%) from 2022

Net Income

Up

$12,328

Up $4,710 (+62%) from 2022

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2011: $491,278Liabilities 2011: $567,871Net Assets 2011: -$76,5932011Assets 2012: $495,726Liabilities 2012: $498,220Net Assets 2012: -$2,4942012Assets 2013: $521,670Liabilities 2013: $516,354Net Assets 2013: $5,3162013Assets 2014: $485,476Liabilities 2014: $472,545Net Assets 2014: $12,9312014Assets 2015: $402,048Liabilities 2015: $381,436Net Assets 2015: $20,6122015Assets 2016: $383,527Liabilities 2016: $355,560Net Assets 2016: $27,9672016Assets 2017: $370,006Liabilities 2017: $335,083Net Assets 2017: $34,9232017Assets 2018: $350,485Liabilities 2018: $309,293Net Assets 2018: $41,1922018Assets 2019: $362,164Liabilities 2019: $314,404Net Assets 2019: $47,7602019Assets 2020: $311,442Liabilities 2020: $272,121Net Assets 2020: $39,3212020Assets 2021: $315,967Liabilities 2021: $270,000Net Assets 2021: $45,9672021Assets 2022: $323,584Liabilities 2022: $270,000Net Assets 2022: $53,5842022Assets 2023: $335,912Liabilities 2023: $270,000Net Assets 2023: $65,9122023

Highlighted filing

2023

Assets$335,912
Liabilities$270,000
Net Assets$65,912

Operations Trend

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

$100K$50K$0-$50K-$100KRevenue 2011: $31,200Expenses 2011: $84,969Net Income 2011: -$53,7692011Revenue 2012: $32,400Expenses 2012: $28,864Net Income 2012: $3,5362012Revenue 2013: $32,400Expenses 2013: $24,590Net Income 2013: $7,8102013Revenue 2014: $32,400Expenses 2014: $24,785Net Income 2014: $7,6152014Revenue 2015: $32,400Expenses 2015: $24,719Net Income 2015: $7,6812015Revenue 2016: $32,400Expenses 2016: $25,045Net Income 2016: $7,3552016Revenue 2017: $32,400Expenses 2017: $25,444Net Income 2017: $6,9562017Revenue 2018: $32,400Expenses 2018: $26,131Net Income 2018: $6,2692018Revenue 2019: $31,200Expenses 2019: $24,632Net Income 2019: $6,5682019Revenue 2020: $15,600Expenses 2020: $24,038Net Income 2020: -$8,4382020Revenue 2021: $31,200Expenses 2021: $24,554Net Income 2021: $6,6462021Revenue 2022: $31,544Expenses 2022: $23,926Net Income 2022: $7,6182022Revenue 2023: $35,635Expenses 2023: $23,307Net Income 2023: $12,3282023

Highlighted filing

2023

Revenue$35,635
Expenses$23,307
Net Income$12,328

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Feb 23, 2024
Return Version
2022v5.0
Gross Receipts
$35,635
Mission and Program Overview

Mission

Fellowship realty corp of massachusetts, inc. Owns one residence that is leased to fellowship health resources, inc. Which provides behavioral health care services to adults. This relationship allows for maintaining rental costs with the state of massachusetts approved contract budgets.

Fellowship realty corp of massachusetts, inc. Owns one residence that is leased to vinfen, which is a nonprofit human services organization. This (continued on schedule o)

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$272,400$253,879▼ $18,521
Cash and Non-Interest-Bearing Accounts$49,408$82,033▲ $32,625
Accounts Receivable$1,776$0▼ $1,776
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$323,584$335,912▲ $12,328
Other Assets Total$0$0→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$270,000$270,000→ $0
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$270,000$270,000→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$53,584$65,912▲ $12,328
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$53,584$65,912▲ $12,328
Total Liabilities and Net Assets / Fund Balance$323,584$335,912▲ $12,328

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$253,879$310,754$564,633
Compensation and Service Providers

Employees

NameTitleOtherTotal
Stephen M DugganDirector of Finance/secretary$141,690$141,690
Karen LeblancController/treasurer$120,328$120,328

Board Members and Trustees

NameTitle
Dr Kurt MiceliPresident
Charles S MclisterPresident/CEO of Elwyn
Michael FitzpatrickDirector
Robert G Colucci CPA MbaDirector
Sarah CharetteDirector
Kristen GuilfoyleExecutive Director
Jeremy SunkettDir, VP Re/asset (thru 10/22)
Debra M Paul CPA MbaFormer CFO
Nikole CabreySVP/CFO of Elwyn
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$35,635
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$12,328
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$23,307
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$18,521--$18,521
Occupancy$4,736--$4,736
Other Expenses$50--$50
Total Functional Expenses$23,307$0$0$23,307
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

FORM 990, PART VI, SECTION B, LINE 11B:

The form 990 is internally prepared and sent to our external public accounting firm for review and compilation. The completed return is then sent back to the organization and is reviewed and accepted by the elwyn foundation's audit committee, prior to filing.

FORM 990, PART VI, SECTION B, LINE 12C:

All directors are required to sign a conflict-of-interest policy disclosure annually. An independent committee of the board reviews the forms and determines if a potential conflict exists. If a potential conflict is found to exist, that member is barred from participating in the deliberations and decisions on the conflicting matter.

FORM 990, PART VI, SECTION B, Line 15A:

Fellowship realty corp of massachusetts, inc. Has no employees. An employment contract determines the compensation of elwyn's president. The board of directors of the elwyn foundation, the parent organization, approved the president's employment contract after thorough consultation with compensation professionals and review of compensation paid by comparable nonprofit organizations. The current contract covers compensation between july 1, 2022, and june 30, 2025. Annually, elwyn of pennsyvlania and delaware's president determines the compensation paid to other senior executives based on information from an independent consultant. The compensation information for these employees was distributed to the compensation and executive committees of the board of directors for their review and approval.

FORM 990, PART VI, SECTION C, LINE 19:

Irs form 990 is available on the official website of the attorney general of massachusetts at www.charities.ago.ma.us and guidestar at www.guidestar.org. Frcm also makes its form 990, articles of incorporation, and bylaws available upon request. Frcm's audited financial statements are also available on the official website of the attorney general of massachusetts at the web access listed above.

Filing and Contact Details

Filer

Filer Name
Fellowship Realty Corp of Massachusetts Inc
EIN
20-4650367
In Care Of
% STEPHEN M DUGGAN
Phone
4013333980
Address
24 Albion Road Suite 420, Lincoln, RI 02865

Signing Officer

Name
Nikole Cabrey
Title
SVP/CFO
Phone
4013333980
Signed
2024-02-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Kurt Miceli
Formed
2006
Legal Domicile
Ma
Voting Board Members
8
Independent Board Members
3
Employees
0
Volunteers
3

Preparer

Firm
Bdo USA
Address
1801 MARKET STREET SUITE 1700, PHILADELPHIA, PA 19103
Preparer
Kelly R Raquet
Phone
2155641900
Supplemental Narrative

Additional Explanations

FORM 990, PART I, LINE 1 (CONTINUED):

Relationship allows for maintaining rental costs with the state of massachusetts approved contract budgets.

Financial Statement Notes

SCHEDULE D, PART X, LINE 2:

The organization accounts for the effect of any uncertain tax positions based on a "more likely than not" threshold to the recognition of the tax positions being sustained based on the technical merits of the position under scrutiny by the applicable taxing authority. If a tax position or positions are deemed to result in uncertainties of those positions, the unrecognized tax benefit is estimated based on a "cumulative probability assessment" that aggregates the estimated tax liability for all uncertain tax positions. Frcm has identified its status as a tax-exempt entity as a tax position; however, the organization deemed that such tax positions do not result in an uncertainty requiring recognition. The organization is not currently under examination by any taxing jurisdiction. Its federal and state income tax returns are generally open for examination for the past three years.

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IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
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IRS990/LandBldgEquipBasisNetGrp/BOYAmt0272400
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0253879
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IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0FELLOWSHIP REALTY CORP OF MASSACHUSETTS, INC. OWNS ONE RESIDENCE THAT IS LEASED TO VINFEN, WHICH IS A NON PROFIT HUMAN SERVICES ORGANIZATION. THIS RELATIONSHIP ALLOWS FOR MAINTAINING RENTAL COSTS WITH THE STATE OF MASSACHUSETTS APPROVED CONTRACT BUDGETS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0270000
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0270000
IRS990/NetAssetsOrFundBalancesBOYAmt053584
IRS990/NetAssetsOrFundBalancesEOYAmt065912
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt053584
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt065912
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IRS990/OccupancyGrp/ProgramServicesAmt04736
IRS990/OccupancyGrp/TotalAmt04736
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0ADMINISTRATIVE
IRS990/OtherExpensesGrp/ProgramServicesAmt050
IRS990/OtherExpensesGrp/TotalAmt050
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0DR KURT MICELI
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0621990
IRS990/ProgramServiceRevenueGrp/Desc0RENTAL INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt035635
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt035635
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt023926
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt031544
IRS990/PYRevenuesLessExpensesAmt07618
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt023926
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt031544
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt012328
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt035635
IRS990/RoyaltiesGrp/TotalAmt00
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt035635
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt031544
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt031200
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt015600
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt031200
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0145179
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0145179
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt035635
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt031544
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt031200
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt015600
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt031200
IRS990ScheduleA/Total509Grp/TotalAmt0145179
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt035635
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt031544
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt031200
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt015600
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt031200
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0145179
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0253879
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0310754
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0564633
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A "MORE LIKELY THAN NOT" THRESHOLD TO THE RECOGNITION OF THE TAX POSITIONS BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER SCRUTINY BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX BENEFIT IS ESTIMATED BASED ON A "CUMULATIVE PROBABILITY ASSESSMENT" THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR ALL UNCERTAIN TAX POSITIONS. FRCM HAS IDENTIFIED ITS STATUS AS A TAX-EXEMPT ENTITY AS A TAX POSITION; HOWEVER, THE ORGANIZATION DEEMED THAT SUCH TAX POSITIONS DO NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION. THE ORGANIZATION IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION. ITS FEDERAL AND STATE INCOME TAX RETURNS ARE GENERALLY OPEN FOR EXAMINATION FOR THE PAST THREE YEARS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0253879
IRS990ScheduleD/TotalLiabilityAmt00
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt50
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount50
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt0185938
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt151013

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