Civic Intelligence

Victory Gardens Inc.

990 • Fiscal year 2017 • EIN 52-2366069

Jul 01, 2016 to Jun 30, 2017 • Filed on Apr 30, 2018

Organization ProfileN/A
185 Dartmouth StreetBoston, MA 02116

(203) 772-1625

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.06x

Higher debt load relative to assets than 43% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

76th percentile

0.44x

Higher debt load relative to revenue than 76% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

25th percentile

-6.0%

Higher net margin than 25% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

95th percentile

$326,164

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 65.4% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

30th percentile

-2.0%

Faster asset growth than 30% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

35th percentile

-0.8%

Faster revenue growth than 35% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets43rd percentile

Assets

Down

$3,744,517

Down $76,919 (-2.0%) from 2016

Net Assets

Down

$3,525,613

Down $30,051 (-0.8%) from 2016

Liabilities

Down

$218,904

Down $46,868 (-18%) from 2016

Revenue And Expenses
Liabilities / Revenue76th percentileNet Margin25th percentile

Revenue

Down

$499,089

Down $3,864 (-0.8%) from 2016

Expenses

Down

$529,140

Down $21,297 (-3.9%) from 2016

Net Income

Up

-$30,051

Up $17,433 (+37%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth30th percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $4,465,836Liabilities 2011: $257,781Net Assets 2011: $4,208,0552011Assets 2012: $4,376,537Liabilities 2012: $300,827Net Assets 2012: $4,075,7102012Assets 2013: $4,239,045Liabilities 2013: $354,966Net Assets 2013: $3,884,0792013Assets 2014: $4,111,657Liabilities 2014: $374,610Net Assets 2014: $3,737,0472014Assets 2015: $3,923,532Liabilities 2015: $320,384Net Assets 2015: $3,603,1482015Assets 2016: $3,821,436Liabilities 2016: $265,772Net Assets 2016: $3,555,6642016Assets 2017: $3,744,517Liabilities 2017: $218,904Net Assets 2017: $3,525,6132017Assets 2018: $3,610,718Liabilities 2018: $226,246Net Assets 2018: $3,384,4722018Assets 2019: $3,480,073Liabilities 2019: $226,673Net Assets 2019: $3,253,4002019Assets 2020: $3,384,405Liabilities 2020: $240,295Net Assets 2020: $3,144,1102020Assets 2021: $3,269,126Liabilities 2021: $104,647Net Assets 2021: $3,164,4792021Assets 2022: $3,175,943Liabilities 2022: $117,541Net Assets 2022: $3,058,4022022Assets 2023: $3,095,938Liabilities 2023: $115,380Net Assets 2023: $2,980,5582023

Highlighted filing

2017

Assets$3,744,517
Liabilities$218,904
Net Assets$3,525,613
Open 2017 Filing

Operations Trend

Revenue Growth35th percentile

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

$1.0M$500K$0-$500KExpenses 2011: $449,5392011Expenses 2012: $484,7762012Expenses 2013: $539,6932013Revenue 2014: $369,371Expenses 2014: $516,403Net Income 2014: -$147,0322014Revenue 2015: $502,874Expenses 2015: $636,773Net Income 2015: -$133,8992015Revenue 2016: $502,953Expenses 2016: $550,437Net Income 2016: -$47,4842016Revenue 2017: $499,089Expenses 2017: $529,140Net Income 2017: -$30,0512017Revenue 2018: $491,450Expenses 2018: $632,591Net Income 2018: -$141,1412018Revenue 2019: $474,512Expenses 2019: $605,584Net Income 2019: -$131,0722019Revenue 2020: $508,327Expenses 2020: $617,617Net Income 2020: -$109,2902020Revenue 2021: $568,765Expenses 2021: $548,396Net Income 2021: $20,3692021Revenue 2022: $578,025Expenses 2022: $684,102Net Income 2022: -$106,0772022Revenue 2023: $580,444Expenses 2023: $658,288Net Income 2023: -$77,8442023

Highlighted filing

2017

Revenue$499,089
Expenses$529,140
Net Income-$30,051
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Apr 30, 2018
Return Version
2016v3.0
Gross Receipts
$499,089
Mission and Program Overview

Mission

To provide low income elderly persons with affordable housing

To provide low income elderly housing

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,680,512$3,594,930▼ $85,582
Savings and Temporary Cash Investments$125,451$124,199▼ $1,252
Cash and Non-Interest-Bearing Accounts$5,335$20,813▲ $15,478
Prepaid Expenses and Deferred Charges$6,809$2,760▼ $4,049
Accounts Receivable$3,329$1,815▼ $1,514
Total Assets$3,821,436$3,744,517▼ $76,919
Liabilities
Accounts Payable and Accrued Expenses$210,281$164,313▼ $45,968
Other Liabilities$53,340$53,808▲ $468
Deferred Revenue$2,151$783▼ $1,368
Total Liabilities$265,772$218,904▼ $46,868
Net Assets / Fund Balance
Unrestricted Net Assets$3,555,664$3,525,613▼ $30,051
Total Net Assets Fund Balance$3,555,664$3,525,613▼ $30,051
Total Liabilities and Net Assets / Fund Balance$3,821,436$3,744,517▼ $76,919

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,553,209$1,484,011$5,037,220
Other Land Buildings$721$145,619$146,340
Land$41,000-$41,000
Equipment$0$3,705$3,705
Compensation and Service Providers
Top Officer Pay95th percentile

Board Members and Trustees

NameTitle
Susan MccannPresident
Althea MarshallDirector
Beverly BatesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$499,053
Investment Income
$36
Other Revenue
$0
Change in Net Assets
$-30,051

Audited Revenue Reconciliation

Revenue per Audited Statements
$499,089
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$499,089
Total Revenue per Form 990
$499,089
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$456,503
Salaries, Compensation, and Employee Benefits$72,637
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$130,982--$130,982
Other Salaries and Wages$56,444--$56,444
Fees for Services Other$41,368--$41,368
Fees for Services Management$20,160--$20,160
All Other Expenses$18,843--$18,843
Insurance$17,078--$17,078
Other Expenses$13,280--$13,280
Other Employee Benefits$12,182--$12,182
Office Expenses$10,991--$10,991
Fees for Services Accounting$10,168--$10,168
Payroll Taxes$4,011--$4,011
Conferences and Meetings$1,000--$1,000
Fees for Services Legal$100--$100
Total Functional Expenses$529,140$0$0$529,140

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$529,140
Total Expenses per Audited Statements$529,140
Total Expenses per Form 990$529,140
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Common Officers, Board Members, and Key EmployeesThe Organization Reimburses the Community Builders, Inc. for Management Services, Contracted Employees Wages, Payroll Taxes, and Fringe Benefits as Well as Various General Operating Expenses.No$140,662
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Note Payable to Tcb, Inc.$35,943
Tenant Security Deposits Held in Trust$13,806
Accrued Interest on Lt Note$4,059
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
Yes
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
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“The corporation contracts with the community builders, inc. (tcb) to manage the property for a fee of 4.50% of the gross collections computed monthly. The management agreement is in effect until canceled by hud, the corporation or the management agent.”

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

“The asset management department of an affiliate of the management company reviews the 990 prior to filing”

Form 990, Part VI, Section C, Line 19

“The organization makes all of its governing documents, audited financial statements, and form 990s available upon request”

Filing and Contact Details

Filer

Filer Name
Victory Gardens Inc
EIN
52-2366069
Phone
2037721625
Address
185 DARTMOUTH STREET, BOSTON, MA 02116

Signing Officer

Name
Beverly Bates
Title
Treasurer
Phone
8572218729
Signed
2018-04-30
Discuss with paid preparer
No

Organization Details

Principal Officer
Susan Mccann
Formed
2002
Legal Domicile
Ct
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
1

Preparer

Firm
Haw Aprio Llp
Address
FIVE CONCOURSE PARKWAY SUITE 1000, ATLANTA, GA 30328
Preparer
Angela T Dotson CPA
Phone
4048929651
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE2C:

“There has been no change from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“The owning corporation is organized and operated exclusively for charitable, not-for-profit purposes. In 2002, the internal revenue service issued its determination letter reflecting that victory gardens, inc. Is exempt from federal income tax under section 501(c)(3) of the internal revenue code. The corporation has also been classified as an entity that is not a private foundation within the meaning of section 509(a)(2) and qualifies for deductible contributions as provided in section 170(b)(1)(a)(vi). Therefore, no income tax provision has been included in the financial statements.”

Raw XML AppendixShowing 400 of 481 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0210281
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0164313
IRS990/AccountsReceivableGrp/BOYAmt03329
IRS990/AccountsReceivableGrp/EOYAmt01815
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE LOW INCOME ELDERLY HOUSING
IRS990/AddressChangeInd0X
IRS990/AllOtherExpensesGrp/ProgramServicesAmt018843
IRS990/AllOtherExpensesGrp/TotalAmt018843
IRS990/AnnualDisclosureCoveredPrsnInd00
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE COMMUNITY BUILDERS INC
IRS990/BooksInCareOfDetail/PhoneNum08572218729
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0185 DARTMOUTH STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0BOSTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd002116
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd01
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt05335
IRS990/CashNonInterestBearingGrp/EOYAmt020813
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt01000
IRS990/ConferencesMeetingsGrp/TotalAmt01000
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt036
IRS990/CYOtherExpensesAmt0456503
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0499053
IRS990/CYRevenuesLessExpensesAmt0-30051
IRS990/CYSalariesCompEmpBnftPaidAmt072637
IRS990/CYTotalExpensesAmt0529140
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0499089
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt02151
IRS990/DeferredRevenueGrp/EOYAmt0783
IRS990/DelegationOfMgmtDutiesInd01
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0130982
IRS990/DepreciationDepletionGrp/TotalAmt0130982
IRS990/Desc0TO PROVIDE LOW INCOME ELDERLY PERSONS WITH HOUSING FACILITIES ON AN AFFORDABLE BASIS, AND SERVICES DESIGNED TO MEET THEIR PHYSICAL, SOCIAL, AND PSYCHOLOGICAL NEEDS, AND TO PROMOTE THEIR HEALTH, SECURITY, HAPPINESS, AND USEFULNESS IN LONGER LIVING
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0529140
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditPerformedInd01
IRS990/FederalGrantAuditRequiredInd01
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt010168
IRS990/FeesForServicesAccountingGrp/TotalAmt010168
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt0100
IRS990/FeesForServicesLegalGrp/TotalAmt0100
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt020160
IRS990/FeesForServicesManagementGrp/TotalAmt020160
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt041368
IRS990/FeesForServicesOtherGrp/TotalAmt041368
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.20
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.20
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.20
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt013042
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt118225
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0SUSAN MCCANN
IRS990/Form990PartVIISectionAGrp/PersonNm1BEVERLY BATES
IRS990/Form990PartVIISectionAGrp/PersonNm2ALTHEA MARSHALL
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt0184506
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1307939
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02002
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0499089
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt017078
IRS990/InsuranceGrp/TotalAmt017078
IRS990/InvestmentIncomeGrp/ExclusionAmt036
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt036
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt08
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01633335
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03680512
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03594930
IRS990/LandBldgEquipCostOrOtherBssAmt05228265
IRS990/LegalDomicileStateCd0CT
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE LOW INCOME ELDERLY PERSONS WITH AFFORDABLE HOUSING
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt03555664
IRS990/NetAssetsOrFundBalancesEOYAmt03525613
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ProgramServicesAmt010991
IRS990/OfficeExpensesGrp/TotalAmt010991
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt012182
IRS990/OtherEmployeeBenefitsGrp/TotalAmt012182
IRS990/OtherExpensesGrp/Desc0UTILITIES
IRS990/OtherExpensesGrp/Desc1TAXES
IRS990/OtherExpensesGrp/Desc2REPAIRS/MAINTENANCE
IRS990/OtherExpensesGrp/Desc3SUPPLIES
IRS990/OtherExpensesGrp/ProgramServicesAmt091746
IRS990/OtherExpensesGrp/ProgramServicesAmt175181
IRS990/OtherExpensesGrp/ProgramServicesAmt225606
IRS990/OtherExpensesGrp/ProgramServicesAmt313280
IRS990/OtherExpensesGrp/TotalAmt091746
IRS990/OtherExpensesGrp/TotalAmt175181
IRS990/OtherExpensesGrp/TotalAmt225606
IRS990/OtherExpensesGrp/TotalAmt313280
IRS990/OtherLiabilitiesGrp/BOYAmt053340
IRS990/OtherLiabilitiesGrp/EOYAmt053808
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt056444
IRS990/OtherSalariesAndWagesGrp/TotalAmt056444
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt04011
IRS990/PayrollTaxesGrp/TotalAmt04011
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06809
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02760
IRS990/PrincipalOfficerNm0SUSAN MCCANN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531110
IRS990/ProgramServiceRevenueGrp/BusinessCd1531110
IRS990/ProgramServiceRevenueGrp/BusinessCd2531110
IRS990/ProgramServiceRevenueGrp/Desc0RENTS
IRS990/ProgramServiceRevenueGrp/Desc1LAUNDRY INCOME
IRS990/ProgramServiceRevenueGrp/Desc2OTHER RENTAL INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0496837
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11976
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2240
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0496837
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11976
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2240
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt048
IRS990/PYOtherExpensesAmt0476316
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0502905
IRS990/PYRevenuesLessExpensesAmt0-47484
IRS990/PYSalariesCompEmpBnftPaidAmt074121
IRS990/PYTotalExpensesAmt0550437
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0502953
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-30051
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0499053
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0125451
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0124199
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt036
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt048
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt047
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt060
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt064
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0255
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0499053
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0502905
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0502827
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0369311
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0347998
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02222094
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt036
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt048
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt047
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt060
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt064
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0255
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/InvestmentIncomePYPct00.00020
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99990
IRS990ScheduleA/PublicSupportPY509Pct00.99980
IRS990ScheduleA/PublicSupportTotal509Amt02222094
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0499053
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0502905
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0502827
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0369311
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0347998
IRS990ScheduleA/Total509Grp/TotalAmt02222094
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0499089
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0502953
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0502874
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0369371
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0348062
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02222349
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt03553209
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01484011
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt05037220
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03705
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03705
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0529140
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt041000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt041000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0721
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0145619
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0146340
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt013806
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt135943
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt24059
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TENANT SECURITY DEPOSITS HELD IN TRUST
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NOTE PAYABLE TO TCB, INC.
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCRUED INTEREST ON LT NOTE
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0499089
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE OWNING CORPORATION IS ORGANIZED AND OPERATED EXCLUSIVELY FOR CHARITABLE, NOT-FOR-PROFIT PURPOSES. IN 2002, THE INTERNAL REVENUE SERVICE ISSUED ITS DETERMINATION LETTER REFLECTING THAT VICTORY GARDENS, INC. IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE CORPORATION HAS ALSO BEEN CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A)(2) AND QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN SECTION 170(B)(1)(A)(VI). THEREFORE, NO INCOME TAX PROVISION HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03594930
IRS990ScheduleD/TotalExpensesPerForm990Amt0529140
IRS990ScheduleD/TotalLiabilityAmt053808
IRS990ScheduleD/TotalRevenuePerForm990Amt0499089
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0499089
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0529140
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt02500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt110000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0182006
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1296939
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt06508
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt18761
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt06534
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt19464
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt11000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0SUSAN MCCANN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1BEVERLY BATES
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1TREASURER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0197548
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1326164
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0THE COMMUNITY BUILDERS INC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0COMMON OFFICERS, BOARD MEMBERS, AND KEY EMPLOYEES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0140662
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0THE ORGANIZATION REIMBURSES THE COMMUNITY BUILDERS, INC. FOR MANAGEMENT SERVICES, CONTRACTED EMPLOYEES WAGES, PAYROLL TAXES, AND FRINGE BENEFITS AS WELL AS VARIOUS GENERAL OPERATING EXPENSES.
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CORPORATION CONTRACTS WITH THE COMMUNITY BUILDERS, INC. (TCB) TO MANAGE THE PROPERTY FOR A FEE OF 4.50% OF THE GROSS COLLECTIONS COMPUTED MONTHLY. THE MANAGEMENT AGREEMENT IS IN EFFECT UNTIL CANCELED BY HUD, THE CORPORATION OR THE MANAGEMENT AGENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ASSET MANAGEMENT DEPARTMENT OF AN AFFILIATE OF THE MANAGEMENT COMPANY REVIEWS THE 990 PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ALL OF ITS GOVERNING DOCUMENTS, AUDITED FINANCIAL STATEMENTS, AND FORM 990S AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THERE HAS BEEN NO CHANGE FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0THE COMMUNITY BUILDERS INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0042324773
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TO DEVELOP HOUSING FOR LOW INCOME FAMILIES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0509(A)(2)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt095 BERKELEY STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BOSTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd002116
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt021294
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1119368
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0ACTUAL COST
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1ACTUAL COST
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0THE COMMUNITY BUILDERS INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1THE COMMUNITY BUILDERS INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0M
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1P
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CT
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,744,517
Liabilities
$218,904
Net assets
$3,525,613
Revenue
$499,089
Expenses
$529,140
Net income
-$30,051
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$3.10$0.12$2.98$0.58$0.66$0.08
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.18$0.12$3.06$0.58$0.68$0.11
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.27$0.10$3.16$0.57$0.55$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.38$0.24$3.14$0.51$0.62$0.11
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.48$0.23$3.25$0.47$0.61$0.13
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.61$0.23$3.38$0.49$0.63$0.14
2017Detailed filing. Detailed filing data is available for this year.$3.74$0.22$3.53$0.50$0.53$0.03
2016Detailed filing. Detailed filing data is available for this year.$3.82$0.27$3.56$0.50$0.55$0.05
2015Detailed filing. Detailed filing data is available for this year.$3.92$0.32$3.60$0.50$0.64$0.13
2014Detailed filing. Detailed filing data is available for this year.$4.11$0.37$3.74$0.37$0.52$0.15
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.24$0.35$3.88$0.54
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.38$0.30$4.08$0.48
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.47$0.26$4.21$0.45
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)3 • $1M-$5M nonprofits