Civic Intelligence

Brewery Development Company of Jamaica

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

31 Germania StreetJamaica Plain, MA 02130

n/A

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.29x

Higher debt load relative to assets than 62% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

84th percentile

1.32x

Higher debt load relative to revenue than 84% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

50th percentile

4.4%

Higher net margin than 50% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

45th percentile

$173,345

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

28th percentile

-1.5%

Faster asset growth than 28% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

64th percentile

15%

Faster revenue growth than 64% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

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

Trend Graphs

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2010: $5,135,893Liabilities 2010: $1,951,766Net Assets 2010: $3,184,1272010Assets 2011: $5,213,656Liabilities 2011: $1,984,186Net Assets 2011: $3,229,4702011Assets 2012: $5,653,896Liabilities 2012: $2,342,857Net Assets 2012: $3,311,0392012Assets 2013: $5,787,455Liabilities 2013: $2,374,464Net Assets 2013: $3,412,9912013Assets 2014: $5,960,433Liabilities 2014: $2,504,300Net Assets 2014: $3,456,1332014Assets 2015: $14,893,731Liabilities 2015: $6,772,462Net Assets 2015: $8,121,2692015Assets 2016: $15,118,811Liabilities 2016: $6,036,055Net Assets 2016: $9,082,7562016Assets 2017: $14,740,987Liabilities 2017: $5,903,264Net Assets 2017: $8,837,7232017Assets 2018: $14,347,754Liabilities 2018: $5,674,591Net Assets 2018: $8,673,1632018Assets 2019: $13,899,531Liabilities 2019: $5,470,738Net Assets 2019: $8,428,7932019Assets 2020: $14,873,282Liabilities 2020: $5,324,513Net Assets 2020: $9,548,7692020Assets 2021: $15,925,707Liabilities 2021: $5,216,762Net Assets 2021: $10,708,9452021Assets 2022: $16,973,974Liabilities 2022: $5,073,266Net Assets 2022: $11,900,7082022Assets 2023: $17,689,539Liabilities 2023: $5,553,718Net Assets 2023: $12,135,8212023Assets 2024: $17,429,346Liabilities 2024: $5,120,836Net Assets 2024: $12,308,5102024

Highlighted filing

2024

Assets$17,429,346
Liabilities$5,120,836
Net Assets$12,308,510

Operations Trend

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

$4.0M$2.0M$0-$2.0MExpenses 2010: $647,3092010Expenses 2011: $661,1862011Expenses 2012: $671,5592012Revenue 2013: $836,895Expenses 2013: $734,943Net Income 2013: $101,9522013Revenue 2014: $929,589Expenses 2014: $886,447Net Income 2014: $43,1422014Revenue 2015: $1,582,465Expenses 2015: $1,815,709Net Income 2015: -$233,2442015Revenue 2016: $2,129,070Expenses 2016: $2,336,339Net Income 2016: -$207,2692016Revenue 2017: $2,248,355Expenses 2017: $2,493,388Net Income 2017: -$245,0332017Revenue 2018: $2,316,367Expenses 2018: $2,480,927Net Income 2018: -$164,5602018Revenue 2019: $2,329,578Expenses 2019: $2,573,948Net Income 2019: -$244,3702019Revenue 2020: $3,677,534Expenses 2020: $2,557,558Net Income 2020: $1,119,9762020Revenue 2021: $3,916,068Expenses 2021: $2,755,892Net Income 2021: $1,160,1762021Revenue 2022: $3,558,118Expenses 2022: $2,366,355Net Income 2022: $1,191,7632022Revenue 2023: $3,389,010Expenses 2023: $3,153,897Net Income 2023: $235,1132023Revenue 2024: $3,888,572Expenses 2024: $3,715,883Net Income 2024: $172,6892024

Highlighted filing

2024

Revenue$3,888,572
Expenses$3,715,883
Net Income$172,689

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.4$5.12$12.3$3.89$3.72$0.17
2023Summary only. Only limited summary data is available for this year.$17.7$5.55$12.1$3.39$3.15$0.24
2022Summary only. Only limited summary data is available for this year.$17.0$5.07$11.9$3.56$2.37$1.19
2021Summary only. Only limited summary data is available for this year.$15.9$5.22$10.7$3.92$2.76$1.16
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.9$5.32$9.55$3.68$2.56$1.12
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.9$5.47$8.43$2.33$2.57$0.24
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.3$5.67$8.67$2.32$2.48$0.16
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.7$5.90$8.84$2.25$2.49$0.25
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.1$6.04$9.08$2.13$2.34$0.21
2015Detailed filing. Detailed filing data is available for this year.$14.9$6.77$8.12$1.58$1.82$0.23
2014Summary only. Only limited summary data is available for this year.$5.96$2.50$3.46$0.93$0.89$0.04
2013Detailed filing. Detailed filing data is available for this year.$5.79$2.37$3.41$0.84$0.73$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.65$2.34$3.31$0.67
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.21$1.98$3.23$0.66
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.14$1.95$3.18$0.65
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 29, 2025
Return Version
2024v5.2
Gross Receipts
$3,888,572
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
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--
Compensation and Service Providers

Employees

NameTitleOtherTotal
Rebecca MautnerVP of Real Estate Development & Assets$154,410$154,410
Erika GuerraAssociate Director of Real Estate$148,778$148,778
Solveig SwensonDirector of Fundraising & Communications$127,878$127,878
Jeffrey AimonettiChief Finance Officer$118,374$118,374
Francia DejesusDirector of Childcare Services$115,608$115,608
Paola LiendoAssociate VP of Economic Prosperity Services$115,399$115,399

Board Members and Trustees

NameTitle
David TroianoPresident
Rocklyn ClarkeDirector
William PerkinsDirector
Teronda EllisChief Executive Officer
Charles HillsClerk
Mickey ShattowTreasurer
Rebecca MautnerVP of Real Estate Development & Asse

Highest Paid Contractors

ContractorServicesLocationCompensation
Jamaica Plain Neighborhood Development CManagement31 GERMANIA STREET, Jamaica Plain, MA 02130$657,476
Revenue and Support

Revenue Composition

Contributions and Grants
$20,000
Program Service Revenue
$3,676,585
Investment Income
$123,979
Other Revenue
$68,008
Change in Net Assets
$172,689
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliate - Jpndc$488,679
Note Payable to Affiliate$422,401
Tenant Security Deposits$234,264
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
No
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
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

The organization has a management agreement with jamaica plain neighborhood development corporation. During the year ended december 31, 2024 management fees were $657,476.

Form 990, Part VI, Section B, Line 11B

The 990 is presented to the board via e-mail and/or during a board meeting with the opportunity for review and comment.

Form 990, Part VI, Section B, Line 12C

Board members are asked annually whether a coi exists.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Brewery Development Company of Jamaica
EIN
22-2598255
Phone
6175222424
Address
31 GERMANIA STREET, JAMAICA PLAIN, MA 02130

Signing Officer

Name
Jeff Aimonetti
Title
CFO
Phone
6175222424
Signed
2025-10-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Aimonetti
Formed
1983
Legal Domicile
Ma
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

Firm
Aafcpas Inc
Address
50 WASHINGTON STREET, WESTBOROUGH, MA 01581
Preparer
Matthew Troiano CPA
Phone
5083669100
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

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.

Raw XML AppendixShowing 400 of 607 raw XML fields

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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IRS990/Form990PartVIISectionAGrp/TitleTxt5CHIEF EXECUTIVE OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt6CHIEF FINANCE OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt7VP OF REAL ESTATE DEVELOPMENT & ASSETS
IRS990/Form990PartVIISectionAGrp/TitleTxt8ASSOCIATE DIRECTOR OF REAL ESTATE
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR OF FUNDRAISING & COMMUNICATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR OF CHILDCARE SERVICES
IRS990/Form990PartVIISectionAGrp/TitleTxt11ASSOCIATE VP OF ECONOMIC PROSPERITY SERVICES
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01983
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GovernmentGrantsAmt020000
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt03888572
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt0194991
IRS990/InsuranceGrp/TotalAmt0194991
IRS990/InterestGrp/ProgramServicesAmt0184040
IRS990/InterestGrp/TotalAmt0184040
IRS990/InvestmentIncomeGrp/ExclusionAmt0123979
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0123979
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt023
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt013577441
IRS990/LandBldgEquipBasisNetGrp/BOYAmt010282028
IRS990/LandBldgEquipBasisNetGrp/EOYAmt09153582
IRS990/LandBldgEquipCostOrOtherBssAmt022731023
IRS990/LegalDomicileStateCd0MA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO REHABILITATE AND MAINTAIN COMMERCIAL REAL ESTATE THAT HOUSES SMALL, LOCAL BUSINESSES WHICH CREATE JOB OPPORTUNITIES FOR AREA LOW INCOME PEOPLE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt03742321
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt03485769
IRS990/NetAssetsOrFundBalancesBOYAmt012135821
IRS990/NetAssetsOrFundBalancesEOYAmt012308510
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt010279703
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt010432392
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt01114381
IRS990/OccupancyGrp/TotalAmt01114381
IRS990/OfficeExpensesGrp/ProgramServicesAmt0163927
IRS990/OfficeExpensesGrp/TotalAmt0163927
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01801916
IRS990/OtherAssetsTotalGrp/EOYAmt02413729
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0PROGRAM SUPPLIES AND EX
IRS990/OtherExpensesGrp/ProgramServicesAmt0507
IRS990/OtherExpensesGrp/TotalAmt0507
IRS990/OtherLiabilitiesGrp/BOYAmt01495127
IRS990/OtherLiabilitiesGrp/EOYAmt01145344
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
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IRS990/OtherRevenueTotalAmt068008
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IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0596414
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt035182
IRS990/PrincipalOfficerNm0JEFF AIMONETTI
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IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
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IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
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IRS990/PYOtherRevenueAmt0945
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IRS990/PYRevenuesLessExpensesAmt0235113
IRS990/PYSalariesCompEmpBnftPaidAmt00
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IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03389010
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0172689
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt03744593
IRS990/SavingsAndTempCashInvstGrp/BOYAmt04645503
IRS990/SavingsAndTempCashInvstGrp/EOYAmt05069482
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt020000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0238092
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0263798
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0821488
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0841953
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02185331
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0123979
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt062934
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt03328
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0689
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt05578
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0196508
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt016047463
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.91750
IRS990ScheduleA/PublicSupportPY170Pct00.96560
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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt020000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0238092
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0263798
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0821488
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0841953
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02185331
IRS990ScheduleA/TotalSupportAmt02381839
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt08207250
IRS990ScheduleD/BuildingsGrp/DepreciationAmt012743700
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt020950950
IRS990ScheduleD/EquipmentGrp/BookValueAmt025771
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0168494
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0194265
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0644361
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0644361
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0256658
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0392123
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0648781
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0231437
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt11231862
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2950430
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DUE FROM AFFILIATES
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DEFERRED RENTAL REVENUE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2PROJECTS UNDER DEVELOPMENT
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt019542
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0273124
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0292666
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0488679
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1422401
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2234264
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AFFILIATE - JPNDC
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NOTE PAYABLE TO AFFILIATE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2TENANT SECURITY DEPOSITS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BREWERY 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/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt09153582
IRS990ScheduleD/TotalBookValueOtherAssetsAmt02413729
IRS990ScheduleD/TotalLiabilityAmt01145344
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0156513
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0TERONDA ELLIS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1REBECCA MAUTNER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CHIEF EXECUTIVE OFFICER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1VP OF REAL ESTATE DEVELOPMENT & ASSE
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1154410
IRS990ScheduleJ/SeverancePaymentInd00

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