KINGS DAUGHTERS & SONS HOME FOR THE AGED IN NORFOLK COUNTY MASS: Form 990, tax year 2021
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- Organization
- KINGS DAUGHTERS & SONS HOME FOR THE AGED IN NORFOLK COUNTY MASS (EIN 04-2104367)
- Tax period
- 2021-09-01 to 2022-08-31
- Filed
- 2023-03-29
- IRS object ID
- 202320889349300932
- Schema version
- 2021v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-03-29T13:26:09-04:00 | ReturnTs |
| Tax Period End | 2022-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 043215398 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BETRO AND COMPANY PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 30 MECHANIC STREET | AddressLine1Txt |
| City | FOXBORO | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 020351368 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042104367 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE KING'S DAUGHTERS AND SONS HOME | BusinessNameLine1Txt |
| Business Name Line2 | FOR THE AGED IN NORFOLK COUNTYINC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | KING | BusinessNameControlTxt |
| Phone | 5083843531 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 289 EAST STREET | AddressLine1Txt |
| City | WRENTHAM | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02093 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LORRAINE BRUE | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 5083843531 | PhoneNum |
| Signature | 2023-02-18 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | LORRAINE | PersonFirstNm |
| Person Last | BRUE | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | FELIX S BETRO | PreparerPersonNm |
| PTIN | P00168245 | PTIN |
| Phone | 5086983600 | PhoneNum |
| Preparation | 2023-02-27 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JOHN MICHELMORE ESQ | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 33 NORTH GROVE STREET | AddressLine1Txt |
| City | FOXBORO | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02035 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,772,675 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.PONDHOME.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1899 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | IN-HOUSE CARE OF THE ELDERLY | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 97 | TotalEmployeeCnt |
| Total Volunteers | 20 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $372,230 | PYContributionsGrantsAmt |
| CY Contributions Grants | $8,225 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,292,853 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,505,821 | CYProgramServiceRevenueAmt |
| PY Investment Income | $691,829 | PYInvestmentIncomeAmt |
| CY Investment Income | $632,636 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $4,356,912 | PYTotalRevenueAmt |
| CY Total Revenue | $4,146,682 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,006,352 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,160,859 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $573 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,596,054 | PYOtherExpensesAmt |
| CY Other Expenses | $1,582,138 | CYOtherExpensesAmt |
| PY Total Expenses | $3,602,406 | PYTotalExpensesAmt |
| CY Total Expenses | $3,742,997 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $754,506 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $403,685 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $11,824,968 | TotalAssetsBOYAmt |
| Total Assets EOY | $10,807,282 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $280,112 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $207,785 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $11,544,856 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $10,599,497 | NetAssetsOrFundBalancesEOYAmt |
| Mission | IN-HOUSE CARE OF THE ELDERLY | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $2,644,435 | ExpenseAmt |
| Revenue | $3,386,508 | RevenueAmt |
| Desc | IN-HOUSE CARE OF ELDERLY RESIDENTS BY FULL-TIME NURSING STAFF. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $511,392 | ExpenseAmt |
| Revenue | $119,313 | RevenueAmt |
| Desc | MAINTENANCE OF FACILITIES FOR IN-HOUSE CARE DESCRIBED ABOVE. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $3,155,827 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 18 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 97 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (true) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | false | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROGERSON COMMUNITIES | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6174695800 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE FLORENCE STREET | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02131 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| JOHN MICHELMORE ESQ | ||||||||
| PRESIDENT | 2.00 | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| SHARON NERY | ||||||||
| CLERK | 2.00 | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| LORRAINE BRUE | ||||||||
| TREASURER | 2.00 | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| PETER TULLOCK | ||||||||
| TRUSTEE | 2.00 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVID WIKLUND | ||||||||
| ASSISTANT TR | 2.00 | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| WILLIAM CASBARRA | ||||||||
| TRUSTEE | 2.00 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| MARY PETERSON | ||||||||
| ASISTANT CLE | 2.00 | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| HAROLD BARBERICK | ||||||||
| TRUSTEE | 2.00 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| THERESA JAVERY | ||||||||
| DIR NURSING | 40.00 | $116,696 | $0 | $0 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $116,696 | TotalReportableCompFromOrgAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROGERSON COMMUNITIES | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE FLORENCE STREET | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02131 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | MANAGEMENT SVCS | ServicesDesc |
| Compensation | $192,185 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $8,225 | AllOtherContributionsAmt |
| Total Contributions | $8,225 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| ROOM & BOARD | 623000 | $3,339,110 | $3,339,110 |
| SUPPLEMENTAL SERVICES | 623000 | $119,312 | $119,312 |
| ADMINISTRATIVE FEES | 623000 | $37,500 | $37,500 |
| NURSING BED USER FEES | 623000 | $9,899 | $9,899 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,505,821 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $197,588 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $197,487 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $101 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,061,041 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $625,993 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $435,048 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $435,048 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $435,048 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,146,682 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,138,356 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $101 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,842,418 | TotalAmt |
| Program Services | $1,736,569 | ProgramServicesAmt |
| Management And General | $105,849 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,291 | TotalAmt |
| Program Services | $32,291 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $137,083 | TotalAmt |
| Program Services | $137,083 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $149,067 | TotalAmt |
| Program Services | $149,067 | ProgramServicesAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $311,678 | TotalAmt |
| Management And General | $311,678 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $689 | TotalAmt |
| Management And General | $689 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,750 | TotalAmt |
| Management And General | $14,750 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,891 | TotalAmt |
| Management And General | $41,891 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,972 | TotalAmt |
| Management And General | $37,972 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,556 | TotalAmt |
| Management And General | $24,983 | ManagementAndGeneralAmt |
| Fundraising | $573 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,095 | TotalAmt |
| Program Services | $20,247 | ProgramServicesAmt |
| Management And General | $15,848 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $450,717 | TotalAmt |
| Program Services | $441,736 | ProgramServicesAmt |
| Management And General | $8,981 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $327,696 | TotalAmt |
| Program Services | $327,696 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| HSKPG & LAUNDRY CONTRACT | $113,021 | $113,021 |
| CONCESSIONS | $102,881 | $102,881 |
| DIETARY EXPENSES | $23,407 | $23,407 |
| HSK & LAUD CONT. OFF-SITE | $21,831 | $21,831 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $73,954 | TotalAmt |
| Program Services | $49,998 | ProgramServicesAmt |
| Management And General | $23,956 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,742,997 | TotalAmt |
| Program Services | $3,155,827 | ProgramServicesAmt |
| Management And General | $586,597 | ManagementAndGeneralAmt |
| Fundraising | $573 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $599,085 | BOYAmt |
| EOY | $397,314 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $288,277 | BOYAmt |
| EOY | $134,939 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,682 | BOYAmt |
| EOY | $118,676 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,378 | BOYAmt |
| EOY | $113,404 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $8,870,153 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $6,322,937 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,630,749 | BOYAmt |
| EOY | $2,547,216 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,182,429 | BOYAmt |
| EOY | $7,458,489 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,368 | BOYAmt |
| EOY | $37,244 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,824,968 | BOYAmt |
| EOY | $10,807,282 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $140,058 | BOYAmt |
| EOY | $117,613 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $140,054 | BOYAmt |
| EOY | $90,172 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $280,112 | BOYAmt |
| EOY | $207,785 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,515,053 | BOYAmt |
| EOY | $10,581,794 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,803 | BOYAmt |
| EOY | $17,703 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,544,856 | BOYAmt |
| EOY | $10,599,497 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,824,968 | BOYAmt |
| EOY | $10,807,282 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $403,685 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$1,349,044 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $40,005 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $10,773 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $23,633 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $17,515 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,225 | CurrentTaxYearAmt |
| Total | $100,151 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,065,943 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,022,257 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,144,612 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,292,854 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,703,308 | CurrentTaxYearAmt |
| Total | $16,228,974 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,105,948 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,033,030 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,168,245 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,310,369 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,711,533 | CurrentTaxYearAmt |
| Total | $16,329,125 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $16,329,125 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $180,465 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $171,956 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $170,567 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $170,912 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $101 | CurrentTaxYearAmt |
| Total | $694,001 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $180,465 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $171,956 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $170,567 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $170,912 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $101 | CurrentTaxYearAmt |
| Total | $694,001 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,286,413 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,204,986 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,338,812 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,481,281 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,711,634 | CurrentTaxYearAmt |
| Total | $17,023,126 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.95920 | PublicSupportCY509Pct |
| Public Support PY509 | 0.94780 | PublicSupportPY509Pct |
| Investment Income CY | 0.04000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.05000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $22,061 | OtherCostOrOtherBasisAmt |
| Book Value | $22,061 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,932,229 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,599,510 | DepreciationAmt |
| Book Value | $2,332,719 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $915,863 | OtherCostOrOtherBasisAmt |
| Depreciation | $723,427 | DepreciationAmt |
| Book Value | $192,436 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,547,216 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,797,638 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$1,349,044 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$1,349,044 | RevenueNotReportedAmt |
| Revenue Subtotal | $4,146,682 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $4,146,682 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,742,997 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $3,742,997 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $3,742,997 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | THE KING'S DAUGHTERS AND SONS HOME FOR THE AGED IN NORFOLK COUNTY, INC (A/K/A POND HOME INC.) HAS ADOPTED FASB ASC 740-10, INCOME TAXES, FORMERLY FASB INTERPRETATION NO. 48. MANAGEMENT FEELS THE POND HOME INC. HAS NOT TAKEN ANY TAX POSITIONS THAT WOULD REQUIRE DISCLOSURE IN ACCORDANCE WITH FASB ASC 740-10. GOVERNING AUTHORITIES GENERALLY CAN OPERATE WITH A THREE YEAR STATUTE OF LIMITATIONS TO EXAMINE PREVIOUSLY FILED INFORMATION RETURNS. THE POND HOME, INC. HAS FILED ITS INFORMATION RETURNS TIMELY, AND MANAGEMENT BELIEVES ANY POTENTIAL CHANGE DUE TO AUDIT WOULD NOT HAVE A MATERIAL EFFECT ON THE FINANCIAL STATEMENTS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 1, PART I, LINE 6 | THE ORGANIZATION HAS VOLUNTEERS TO ASSIST WITH VARIOUS ACTIVITIES THROUGHOUT THE YEAR. |
| FORM 990, PAGE 6, PART VI, LINE 3 | MANAGEMENT SERVICES PROVIDED BY ROGERSON COMMUNITIES, INC. |
| FORM 990, PAGE 6, PART VI, LINE 11B | BOARD REVIEWS 990 IN CONJUNCTION WITH AUDITED FINANCIAL STATEMENTS. |
| FORM 990, PAGE 6, PART VI, LINE 12C | AS PART OF THE ORIENTATION PROCESS BOARD MEMBERS AND EMPLOYEES ARE MADE AWARE OF THE CONFLICTS OF INTEREST POLICY AND THAT IF A CONFLICT OF INTEREST WERE TO ARISE DURING THEIR SERVICE TO THE ORGANIZATION, THE BOARD OF TRUSTEES MUST BE MADE AWARE. |
| FORM 990, PAGE 6, PART VI, LINE 19 | ADMINISTRATOR MAINTAINS A PUBLIC DISCLOSURE NOTEBOOK WITH COPIES OF 990 AND OTHER INFORMATION WHICH IS REQUIRED TO BE DISCLOSED TO THE PUBLIC. THE ADMINISTRATOR ALSO INCLUDES INFORMATION WITHIN THE ANNUAL REPORT THAT THE AUDITED FINANCIAL STATEMENTS ARE AVAILABLE FOR REVIEW. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | POND HOME COMMUNITY INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 279 EAST STREET | AddressLine1Txt |
| City | WRENTHAM | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02093 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 043434079 | EIN |
| Primary Activities | ELDERLY HO | PrimaryActivitiesTxt |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Exempt Code Section | 501C3 | ExemptCodeSectionTxt |
| Public Charity Status | 10 | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (true) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE POND HOME COMMUNITY INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | O | TransactionTypeTxt |
| Involved | $169,346 | InvolvedAmt |
| Method Of Amount Determination | ACTUAL MONEY PAID | MethodOfAmountDeterminationTxt |