Liabilities / Assets
62nd percentile
Higher debt load relative to assets than 62% of similar nonprofits.
EIN 22-2598255 • 501(c)3 • Jamaica Plain, MA
Profile
To rehabilitate and maintain commercial real estate that houses small, local businesses which create job opportunities for area low income people
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
62nd percentile
Higher debt load relative to assets than 62% of similar nonprofits.
Liabilities / Revenue
84th percentile
Higher debt load relative to revenue than 84% of similar nonprofits.
Net Margin
50th percentile
Higher net margin than 50% of similar nonprofits.
Top Officer Pay
45th percentile
Higher top officer pay than 45% of similar nonprofits.
Top officer pay equals 4.5% of source-year revenue.
Asset Growth
28th percentile
Faster asset growth than 28% of similar nonprofits.
Revenue Growth
64th percentile
Faster revenue growth than 64% of similar nonprofits.
Assets
Down$17,429,346
Down $260,193 (-1.5%) from 2023
Liabilities
Down$5,120,836
Down $432,882 (-7.8%) from 2023
Net Assets
Up$12,308,510
Up $172,689 (+1.4%) from 2023
Revenue
Up$3,888,572
Up $499,562 (+15%) from 2023
Expenses
Up$3,715,883
Up $561,986 (+18%) from 2023
Net Income
Down$172,689
Down $62,424 (-27%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
To rehabilitate and maintain commercial real estate that houses small, local businesses which create job opportunities for area low income people
To rehabilitate and maintain commercial real estate that houses small, local businesses which create job opportunities for area low income people.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $10,282,028 | $9,153,582 | ▼ $1,128,446 |
| Savings and Temporary Cash Investments | $4,645,503 | $5,069,482 | ▲ $423,979 |
| Other Notes and Loans Receivable, Net | $596,414 | $596,414 | → $0 |
| Cash and Non-Interest-Bearing Accounts | $214,413 | $114,885 | ▼ $99,528 |
| Accounts Receivable | $149,265 | $46,072 | ▼ $103,193 |
| Prepaid Expenses and Deferred Charges | - | $35,182 | - |
| Total Assets | $17,689,539 | $17,429,346 | ▼ $260,193 |
| Other Assets Total | $1,801,916 | $2,413,729 | ▲ $611,813 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $3,742,321 | $3,485,769 | ▼ $256,552 |
| Other Liabilities | $1,495,127 | $1,145,344 | ▼ $349,783 |
| Accounts Payable and Accrued Expenses | $176,445 | $336,916 | ▲ $160,471 |
| Deferred Revenue | $139,825 | $152,807 | ▲ $12,982 |
| Total Liabilities | $5,553,718 | $5,120,836 | ▼ $432,882 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $10,279,703 | $10,432,392 | ▲ $152,689 |
| Net Assets With Donor Restrictions | $1,856,118 | $1,876,118 | ▲ $20,000 |
| Total Net Assets Fund Balance | $12,135,821 | $12,308,510 | ▲ $172,689 |
| Total Liabilities and Net Assets / Fund Balance | $17,689,539 | $17,429,346 | ▼ $260,193 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $8,207,250 | $12,743,700 | $20,950,950 |
| Leasehold Improvements | $256,658 | $392,123 | $648,781 |
| Land | $644,361 | - | $644,361 |
| Other Land Buildings | $19,542 | $273,124 | $292,666 |
| Equipment | $25,771 | $168,494 | $194,265 |
| Other Assets Org | $950,430 | - | - |
| Name | Title | Other | Total |
|---|---|---|---|
| Rebecca Mautner | VP of Real Estate Development & Assets | $154,410 | $154,410 |
| Erika Guerra | Associate Director of Real Estate | $148,778 | $148,778 |
| Solveig Swenson | Director of Fundraising & Communications | $127,878 | $127,878 |
| Jeffrey Aimonetti | Chief Finance Officer | $118,374 | $118,374 |
| Francia Dejesus | Director of Childcare Services | $115,608 | $115,608 |
| Paola Liendo | Associate VP of Economic Prosperity Services | $115,399 | $115,399 |
| Name | Title |
|---|---|
| David Troiano | President |
| Rocklyn Clarke | Director |
| William Perkins | Director |
| Teronda Ellis | Chief Executive Officer |
| Charles Hills | Clerk |
| Mickey Shattow | Treasurer |
| Rebecca Mautner | VP of Real Estate Development & Asse |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Jamaica Plain Neighborhood Development C | Management | 31 GERMANIA STREET, Jamaica Plain, MA 02130 | $657,476 |
| Line Item | Amount |
|---|---|
| Other Expenses | $3,715,883 |
| 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 | $1,130,106 | - | - | $1,130,106 |
| Occupancy | $1,114,381 | - | - | $1,114,381 |
| Fees for Services Management | - | $657,476 | - | $657,476 |
| Fees for Services Other | $215,301 | - | - | $215,301 |
| Insurance | $194,991 | - | - | $194,991 |
| Interest | $184,040 | - | - | $184,040 |
| Office Expenses | $163,927 | - | - | $163,927 |
| Fees for Services Legal | - | $55,154 | - | $55,154 |
| Other Expenses | $507 | - | - | $507 |
| Total Functional Expenses | $3,003,253 | $712,630 | $0 | $3,715,883 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Due to Affiliate - Jpndc | $488,679 |
| Note Payable to Affiliate | $422,401 |
| Tenant Security Deposits | $234,264 |
“The organization has a management agreement with jamaica plain neighborhood development corporation. During the year ended december 31, 2024 management fees were $657,476.”
“The 990 is presented to the board via e-mail and/or during a board meeting with the opportunity for review and comment.”
“Board members are asked annually whether a coi exists.”
“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”
“The process has not changed from the prior year.”
“Brewery development company accounts for uncertainty in income taxes in accordance with asc topic, income taxes. This standard clarifies the accounting for uncertainty in tax positions and prescribes a recognition threshold and measurement attribute for the consolidated financial statements regarding a tax position taken or expected to be taken in a tax return. Bdc has determined that there are no uncertain tax positions which qualify for either recognition or disclosure in the consolidated financial statements at december 31, 2024. However, brewery development company information and tax returns are subject to examination by federal and state jurisdictions.”
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 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 176445 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 336916 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 149265 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 46072 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO REHABILITATE AND MAINTAIN COMMERCIAL REAL ESTATE THAT HOUSES SMALL, LOCAL BUSINESSES WHICH CREATE JOB OPPORTUNITIES FOR AREA LOW INCOME PEOPLE. |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | JEFF AIMONETTI CFO |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6175222424 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 31 GERMANIA STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | JAMAICA PLAIN |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 02130 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 214413 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 114885 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 657476 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 31 GERMANIA STREET |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | JAMAICA PLAIN |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 02130 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | JAMAICA PLAIN NEIGHBORHOOD DEVELOPMENT C |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | MANAGEMENT |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 20000 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 123979 |
| IRS990/CYOtherExpensesAmt | 0 | 3715883 |
| IRS990/CYOtherRevenueAmt | 0 | 68008 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 3676585 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 172689 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 3715883 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 3888572 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 139825 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 152807 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 1 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 1130106 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 1130106 |
| IRS990/Desc | 0 | TO REHABILITATE AND MAINTAIN COMMERCIAL REAL ESTATE THAT HOUSES SMALL, LOCAL BUSINESSES WHICH CREATE JOB OPPORTUNITIES FOR AREA LOW INCOME PEOPLE. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1856118 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1876118 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 3003253 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 55154 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 55154 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 657476 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 657476 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 215301 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 215301 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 9.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 45.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 45.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 36.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 4 | X |
| 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/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | 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/OtherCompensationAmt | 5 | 16832 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 4535 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 5312 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 11537 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 14635 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 7816 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 6525 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | CHARLES HILLS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DAVID TROIANO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MICKEY SHATTOW |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | WILLIAM PERKINS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ROCKLYN CLARKE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | TERONDA ELLIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JEFFREY AIMONETTI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | REBECCA MAUTNER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | ERIKA GUERRA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | SOLVEIG SWENSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | FRANCIA DEJESUS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | PAOLA LIENDO |
| 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/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 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/ReportableCompFromRltdOrgAmt | 5 | 156513 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 113839 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 149098 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 137241 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 113243 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 107792 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 108874 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CLERK |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | CHIEF EXECUTIVE OFFICER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | CHIEF FINANCE OFFICER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | VP OF REAL ESTATE DEVELOPMENT & ASSETS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | ASSOCIATE DIRECTOR OF REAL ESTATE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR OF FUNDRAISING & COMMUNICATIONS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR OF CHILDCARE SERVICES |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | ASSOCIATE VP OF ECONOMIC PROSPERITY SERVICES |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1983 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GovernmentGrantsAmt | 0 | 20000 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 3888572 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 194991 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 194991 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 184040 |
| IRS990/InterestGrp/TotalAmt | 0 | 184040 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 123979 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 123979 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 23 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 13577441 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 10282028 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 9153582 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 22731023 |
| IRS990/LegalDomicileStateCd | 0 | MA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO REHABILITATE AND MAINTAIN COMMERCIAL REAL ESTATE THAT HOUSES SMALL, LOCAL BUSINESSES WHICH CREATE JOB OPPORTUNITIES FOR AREA LOW INCOME PEOPLE. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 3742321 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 3485769 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 12135821 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 12308510 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 10279703 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 10432392 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 1114381 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 1114381 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 163927 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 163927 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1801916 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 2413729 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | PROGRAM SUPPLIES AND EX |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 507 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 507 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 1495127 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 1145344 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 68008 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 68008 |
| IRS990/OtherRevenueTotalAmt | 0 | 68008 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 596414 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 596414 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 35182 |
| IRS990/PrincipalOfficerNm | 0 | JEFF AIMONETTI |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 531120 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | RENTAL INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3676585 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 3676585 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 238092 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 62934 |
| IRS990/PYOtherExpensesAmt | 0 | 3153897 |
| IRS990/PYOtherRevenueAmt | 0 | 945 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 3087039 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 235113 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 3153897 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 3389010 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 172689 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 1 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 3744593 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 4645503 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 5069482 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 20000 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 238092 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 263798 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 821488 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 841953 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 2185331 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 123979 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 62934 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 3328 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 689 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 5578 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 196508 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 16047463 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.91750 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.96560 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 2185331 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 20000 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 238092 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 263798 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 821488 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 841953 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 2185331 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 2381839 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 8207250 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 12743700 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 20950950 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 25771 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 168494 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 194265 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 644361 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 644361 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 256658 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 392123 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 648781 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 231437 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 1231862 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 2 | 950430 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | DUE FROM AFFILIATES |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | DEFERRED RENTAL REVENUE |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 2 | PROJECTS UNDER DEVELOPMENT |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 19542 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 273124 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 292666 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 488679 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 422401 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 234264 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DUE TO AFFILIATE - JPNDC |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | NOTE PAYABLE TO AFFILIATE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | TENANT SECURITY DEPOSITS |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | BREWERY DEVELOPMENT COMPANY ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE CONSOLIDATED FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. BDC HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS AT DECEMBER 31, 2024. HOWEVER, BREWERY DEVELOPMENT COMPANY INFORMATION AND TAX RETURNS ARE SUBJECT TO EXAMINATION BY FEDERAL AND STATE JURISDICTIONS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 9153582 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 2413729 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 1145344 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 0 |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 156513 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 1 | 149098 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 16832 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 1 | 5312 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | TERONDA ELLIS |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | REBECCA MAUTNER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | CHIEF EXECUTIVE OFFICER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 1 | VP OF REAL ESTATE DEVELOPMENT & ASSE |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 173345 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 1 | 154410 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
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