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DOWNTOWN BOSTON BUSINESS IMPROVEMENT DISTRICT CORPORATION: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
DOWNTOWN BOSTON BUSINESS IMPROVEMENT DISTRICT CORPORATION (EIN 27-3596446)
Tax period
2022-07-01 to 2023-06-30
Filed
2023-09-26
IRS object ID
202312699349301016
Schema version
2022v5.0
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

FieldValueIRS element (for citing)
Return2023-09-26T20:26:00-05:00ReturnTs
Tax Period End2023-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN042734675PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1DANIEL DENNIS & COMPANY LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1990 WASHINGTON STREET SUITE 308AAddressLine1Txt
CityDEDHAMCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02026ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN273596446EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1DOWNTOWN BOSTON BUSINESS IMPROVEMENTBusinessNameLine1Txt
Business Name Line2DISTRICT CORPORATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlDOWNBusinessNameControlTxt
Phone6172611457PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1101 ARCH STREET 160AddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02110ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonROSE BOARDMANPersonNm
Person TitleCFOPersonTitleTxt
Phone6172611457PhoneNum
Signature2023-09-26SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstROSEPersonFirstNm
Person LastBOARDMANPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDANIEL DENNIS COMPANY LLPPreparerPersonNm
PTINP01446126PTIN
Phone6172629898PhoneNum
Preparation2023-09-26PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerROSE BOARDMANPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1101 ARCH STREET 160AddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02110ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$7,393,450GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.DOWNTOWNBOSTON.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2010FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionTO CREATE A CLEAN, WELCOME, AND VIBRANT ENVIRONMENT THAT WILL INCREASE BUSINESS ACTIVITY IN THE DOWNTOWN BOSTON AREA, INCLUDING DOWNTOWN CROSSING, THE LADDER DISTRICT, AND PARTS OF THE THEATER AND FINANCIAL DISTRICTS.ActivityOrMissionDesc
Voting Members Governing Body35VotingMembersGoverningBodyCnt
Voting Members Independent34VotingMembersIndependentCnt
Total Employee11TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$7,018,807PYContributionsGrantsAmt
CY Contributions Grants$7,122,565CYContributionsGrantsAmt
PY Program Service Revenue$93,208PYProgramServiceRevenueAmt
CY Program Service Revenue$94,841CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$123,322PYOtherRevenueAmt
CY Other Revenue$176,044CYOtherRevenueAmt
PY Total Revenue$7,235,337PYTotalRevenueAmt
CY Total Revenue$7,393,450CYTotalRevenueAmt
PY Grants And Similar Paid$150,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$60,000CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,241,088PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,366,281CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$5,148,510PYOtherExpensesAmt
CY Other Expenses$5,895,129CYOtherExpensesAmt
PY Total Expenses$6,539,598PYTotalExpensesAmt
CY Total Expenses$7,321,410CYTotalExpensesAmt
PY Revenues Less Expenses$695,739PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$72,040CYRevenuesLessExpensesAmt
Total Assets BOY$4,039,139TotalAssetsBOYAmt
Total Assets EOY$5,033,585TotalAssetsEOYAmt
Total Liabilities BOY$443,692TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,366,098TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,595,447NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,667,487NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO CREATE A CLEAN, WELCOME, AND VIBRANT ENVIRONMENT THAT WILL INCREASE BUSINESS ACTIVITY IN THE DOWNTOWN BOSTON AREA, INCLUDING DOWNTOWN CROSSING, THE LADDER DISTRICT, AND PARTS OF THE THEATER AND FINANCIAL DISTRICTS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$6,359,501ExpenseAmt
Revenue$7,438,017RevenueAmt
DescPROGRAMS AND SERVICES PROVIDED BY THE CORPORATION INCLUDE THE FOLLOWING:CLEANING AND HOSPITALITY SUPPLEMENTAL CLEANING OF PUBLIC WAYS, INCLUDING CLEANING CURB LINES, LITTER REMOVAL, SIDEWALK PRESSURE-WASHING, SUPPLEMENTAL CLEANING OF BIG BELLY SOLAR COMPACTORS, AND REMOVAL OF HANDBILLS, GUM, AND GRAFFITI. HIRING AND TRAINING UNIFORMED AMBASSADORS TO GIVE DIRECTIONS, ANSWER QUESTIONS, DISTRIBUTE MAPS AND OTHER DISTRICT INFORMATION, AND PROVIDE OTHER ASSISTANCE TO RESIDENTS, EMPLOYEES, PROPERTY AND BUSINESS OWNERS, AND VISITORS IN THE DISTRICT. THESE SERVICES ENHANCE THE CLEANLINESS OF THE DISTRICT AND MAKE IT MORE INVITING, ENCOURAGING TOURISM AND BUSINESS DEVELOPMENT IN THE AREA. DURING THE PERIOD OF JULY 1, 2022 THROUGH JUNE 30, 2023 APPROXIMATELY 45% OF THE CORPORATIONS TIME AND RESOURCES WILL BE EXPENDED ON THESE AREAS.DISTRICT PROMOTIONS - PROGRAMMING ACTIVITIES AND SPECIAL EVENTS, PROMOTION OF DOWNTOWN BUSINESSES AND AMENITIES, MAINTAINING WEBSITE TO SERVE AS THE DEFINITIVE RESOURCE TO DOWNTOWN, BUSINESS ATTRACTION AND RETENTION, PROMOTION OF ECONOMIC DEVELOPMENT THROUGH MARKET AND REAL ESTATE ANALYSES. DURING THE PERIOD OF JULY 1, 2022 THROUGH JUNE 30, 2023 APPROXIMATELY 30% OF THE CORPORATION'S TIME AND RESOURCES WILL BE EXPENDED ON THESE AREAS.CAPITAL IMPROVEMENTS & BEAUTIFICATION: INVESTMENT IN PUBLIC SPACE BEAUTIFICATION INCLUDING BUT NOT LIMITED TO YEAR-ROUND PLANTINGS, HANGING BASKETS, TABLES AND CHAIRS, PUBLIC ART; SUPPORT OF ADDITIONAL CAPITAL INVESTMENT BY BOTH PRIVATE AND PUBLIC ENTITIES. DURING THE PERIOD OF JULY 1, 2022 THROUGH JUNE 30, 2023 APPROXIMATELY 12% OF THE CORPORATION'S TIME AND RESOURCES WILL BE EXPENDED ON THESE AREAS.Desc
Total Program Service Expenses$6,359,501TotalProgramServiceExpensesAmt
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntYes (1)BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document35IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee11EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members35GoverningBodyVotingMembersCnt
Independent Voting Member34IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ROSE BOARDMANBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6172611457PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1101 ARCH STREETAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02110ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (36 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtKey EmployeeKeyEmployeeInd
MICHAEL NICHOLS
PRESIDENT & CEO40.00Yes (X)Yes (X)$173,250$0$15,910
PAM MESSENGER
CHAIRMAN1.00Yes (X)Yes (X)$0$0$0
ED HAVERTY
TREASURER1.00Yes (X)Yes (X)$0$0$0
CHAD REMIS
VICE CHAIRMAN1.00Yes (X)Yes (X)$0$0$0
BRIAN AWE
CLERK0.50Yes (X)Yes (X)$0$0$0
DAVID DYER
DIRECTOR0.50Yes (X)$0$0$0
JENN TWOMBLY
DIRECTOR0.50Yes (X)$0$0$0
BRAD FREDERICKS
DIRECTOR0.50Yes (X)$0$0$0
BRIAN COLLINS
DIRECTOR0.50Yes (X)$0$0$0
AL GOGOLIN
DIRECTOR0.50Yes (X)$0$0$0
RON DRUKER
DIRECTOR0.50Yes (X)$0$0$0
CHRISTINE DUNN
DIRECTOR0.50Yes (X)$0$0$0
NATHANIEL SHEIDLEY
DIRECTOR0.50Yes (X)$0$0$0
STEVE FABER
DIRECTOR0.50Yes (X)$0$0$0
CHRYSSALDO THOMAS
DIRECTOR0.50Yes (X)$0$0$0
ANDREW GRACE
DIRECTOR0.50Yes (X)$0$0$0
LAUREN JOHNSON
DIRECTOR0.50Yes (X)$0$0$0
PEGGY INGS
DIRECTOR0.50Yes (X)$0$0$0
ED KANE
DIRECTOR0.50Yes (X)$0$0$0
JOE LARKIN
DIRECTOR0.50Yes (X)$0$0$0
JACK SPURR
DIRECTOR0.50Yes (X)$0$0$0
SPENCER MACALASTER
DIRECTOR0.50Yes (X)$0$0$0
RICK MURIADA
DIRECTOR0.50Yes (X)$0$0$0
MARK ROLLINS
DIRECTOR0.50Yes (X)$0$0$0
RISHI SHUKLA
DIRECTOR0.50Yes (X)$0$0$0
JOHN NUCCI
DIRECTOR0.50Yes (X)$0$0$0
JOHN RATTIGAN
DIRECTOR0.50Yes (X)$0$0$0
KERRI GALLAWAY
DIRECTOR0.50Yes (X)$0$0$0
JIM ROBERTSON
DIRECTOR0.50Yes (X)$0$0$0
DOUG SICKLER
DIRECTOR0.50Yes (X)$0$0$0
ANTHONY SINGLETON
DIRECTOR0.50Yes (X)$0$0$0
PETER STANDISH
DIRECTOR0.50Yes (X)$0$0$0
MICHAEL MARTINS
DIRECTOR0.50Yes (X)$0$0$0
SAM TYLER
DIRECTOR0.50Yes (X)$0$0$0
MELANIE WALDRON
DIRECTOR0.50Yes (X)$0$0$0
ROSEMARIE BOARDMAN
CFO40.00$177,272$0$19,153Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$350,522TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$35,063TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K5IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
MYDATT SERVICES INC DBA BLOCK BY BL
2929 SOUTH FLOYD STREETLOUISVILLEKY40209CLEAN AND HOSPITALITY$3,425,875
FLORA EXPLORA LLC
163 MAIN STREETMEDFIELDMA02052LANDSCAPING$368,581
ALLIED UNIVERSAL
1 COPORATE DRIVE SUITE 3ANDOVERMA01810SECURITY SERVICES$158,947
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt
Membership Dues$7,085,168MembershipDuesAmt
All Other Contributions$37,397AllOtherContributionsAmt
Total Contributions$7,122,565TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EVENTS, PROMOTIONS AND711300$53,881$53,881
MARKETPLACE RENTAL531390$40,960$40,960
FieldValueIRS element (for citing)
Total Program Service Revenue$94,841TotalProgramServiceRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
LEASE900099$95,091$95,091
MISCELLANEOUS900099$80,953$80,953
FieldValueIRS element (for citing)
Other Revenue Total$176,044OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$7,393,450TotalRevenueColumnAmt
Related Or Exempt Func Income$270,885RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$60,000TotalAmt
Program Services$60,000ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,366,281TotalAmt
Program Services$707,139ProgramServicesAmt
Management And General$659,142ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$47,898TotalAmt
Program Services$47,898ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$105,426TotalAmt
Program Services$91,340ProgramServicesAmt
Management And General$14,086ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$126,398TotalAmt
Program Services$100,148ProgramServicesAmt
Management And General$26,250ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$215,175TotalAmt
Program Services$95,210ProgramServicesAmt
Management And General$119,965ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$173,483TotalAmt
Program Services$167,098ProgramServicesAmt
Management And General$6,385ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$40,155TotalAmt
Program Services$1,063ProgramServicesAmt
Management And General$39,092ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
CONTRACT SERVICES$4,321,767$4,321,492$275
PART TIME LABOR$399,497$398,083$1,414
EVENT MANAGEMENT$333,996$333,996
PROFESSIONAL FEES$82,903$2,114$80,789

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$48,431TotalAmt
Program Services$33,920ProgramServicesAmt
Management And General$14,511ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$7,321,410TotalAmt
Program Services$6,359,501ProgramServicesAmt
Management And General$961,909ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$233,885BOYAmt
EOY$109,644EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$3,194,328BOYAmt
EOY$3,632,460EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$62,751BOYAmt
EOY$29,284EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$107,346BOYAmt
EOY$119,190EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$2,252,998LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,950,774LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$437,399BOYAmt
EOY$302,224EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$3,430BOYAmt
EOY$840,783EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$4,039,139BOYAmt
EOY$5,033,585EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$436,387BOYAmt
EOY$478,214EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$3,875BOYAmt
EOY$47,102EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,430BOYAmt
EOY$840,782EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$443,692BOYAmt
EOY$1,366,098EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,595,447BOYAmt
EOY$3,667,487EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,595,447BOYAmt
EOY$3,667,487EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,039,139BOYAmt
EOY$5,033,585EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$72,040ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$2,252,998InvestmentCostOrOtherBasisAmt
Depreciation$1,950,774DepreciationAmt
Book Value$302,224BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$302,224TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDescBook ValueBookValueAmt
SECURITY DEPOSIT$3,430
RIGHT-OF-USE ASSET$825,640
RENT RECEIVABLE$11,713
FieldValueIRS element (for citing)
Total Book Value Other Assets$840,783TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
TENANT SECURITY DEPOSITS$3,430
LEASE LIABILITY$837,352
FieldValueIRS element (for citing)
Total Liability$840,782TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$7,438,017TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts$44,567DonatedServicesAndUseFcltsAmt
Revenue Not Reported$44,567RevenueNotReportedAmt
Revenue Subtotal$7,393,450RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$7,393,450TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$7,365,977TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$44,567DonatedServicesUseFcltsAmt
Expenses Not Reported$44,567ExpensesNotReportedAmt
Expenses Subtotal$7,321,410ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$7,321,410TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE BID IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. THE BID'S MANAGEMENT EVALUATES TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN ITS TAX RETURNS TO DETERMINE WHETHER THE TAX POSITIONS ARE MORE-LIKELY-THAN-NOT OF BEING SUSTAINED BY THE APPLICABLE TAX AUTHORITY. TAX POSITIONS NOT DEEMED TO MEET THE MORE-LIKELY-THAN-NOT THRESHOLD, ALONG WITH ACCRUED INTEREST AND PENALTY THEREON WOULD BE RECORDED AS AN EXPENSE IN THE CURRENT YEAR FINANCIAL STATEMENTS. AT JUNE 30, 2023 MANAGEMENT BELIEVES THAT IT HAS NO UNCERTAIN TAX POSITIONS WITHIN ITS OPEN TAX YEARS 2020, 2021, AND 2022.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1DOWNTOWN BOSTON PARTNERSHIP INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1101 ARCH STREET SUITE 160AddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02210ZIPCd
FieldValueIRS element (for citing)
Recipient EIN831985683RecipientEIN
IRC Section501(C)3IRCSectionDesc
Cash Grant$60,000CashGrantAmt
Non Cash Assistance$0NonCashAssistanceAmt
Valuation Method UsedCASHValuationMethodUsedDesc
Purpose Of GrantORGANIZATIONAL SUPPORTPurposeOfGrantTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
ROSEMARIE BOARDMAN
CFO$177,272$0$0$0$0$0$0$0$19,153$0$196,425$0$0$0
MICHAEL NICHOLS
PRESIDENT & CEO$173,250$0$0$0$0$0$0$0$15,910$0$189,160$0$0$0

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1REALTY SERVICES ORGANIZATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Relationship DescriptionMEMBER OF BOARD OF DIRECTORS ORGANIZATIONRelationshipDescriptionTxt
TransactionTHE BID LEASES OFFICE SPACE AT ARCH STREET FROM AN ENTITY FOR WHICH A DIRECTOR WORKS. THE TOTAL RENT EXPENSE FOR THE PERIOD OF JULY 1, 2022 THROUGH JUNE 30,2023 WAS $113,988.TransactionDesc
Sharing Of Revenues0SharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2BOARD MEMBERS RENT SPACES FOR THEIR BUSINESSES FROM ENTITIES FOR WHICH A DIRECTOR(S) WORKS.
FORM 990, PART VI, SECTION A, LINE 6PER THE BID'S CORPORATE BYLAWS, ALL PROPERTY OWNER MEMBERS OF THE DOWNTOWN BOSTON BUSINESS IMPROVEMENT DISTRICT CORPORATION ARE ELECTORS, WHOSE ANNUAL ACTIONS INCLUDE THE ELECTION OF THE BOARD OF DIRECTORS, UPDATING THE IMPROVEMENT PLAN, THE FIVE YEAR RENEWAL VOTE DESCRIBED IN THE IMPROVEMENT PLAN, AND ANY OTHER ACTION REQUIRED OR PERMITTED TO BE TAKEN BY MEMBERS OF A CORPORATION PURSUANT TO M.G.L CHAPTER 180, M.G.L CHAPTER 40-O, THE IMPROVEMENT PLAN, OR THE BYLAWS.
FORM 990, PART VI, SECTION A, LINE 7APROPERTY OWNERS WITHIN THE DISTRICT ELECT THE MEMBERS OF THE GOVERNING BODY. IN ADDITION, THE PROPERTY OWNERS VOTE EVERY FIVE YEARS TO CONTINUE THE BID.
FORM 990, PART VI, SECTION A, LINE 7BMEMBERS ARE GIVEN THE RIGHT TO APPROVE ANY CHANGES TO THE CORPORATION'S BY-LAWS. THE BOARD CAN VOTE TO CHANGE THE CORPORATION'S BYLAWS. THERE IS NO REQUIREMENT FOR THE MEMBERSHIP TO VOTE OR RATIFY THE CHANGES TO THE BYLAWS, ALTHOUGH THE MEMBERS MUST VOTE TO CHANGE THE IMPROVEMENT PLAN.
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS REVIEWED BY THE CHIEF FINANCIAL OFFICER, THE PRESIDENT AND THE TREASURER AND PROVIDED TO THE FINANCE AND AUDIT COMMITTEE, WHICH REVIEWS IT AND RECOMMENDS ITS APPROVAL TO THE FULL BOARD. IT IS THEN DISTRIBUTED TO ALL BOARD MEMBERS, AND APPROVED AT A BOARD MEETING PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12CTHE ORGANIZATION REVIEWS AND MONITORS THE POLICY DURING BOARD MEETINGS.
FORM 990, PART VI, SECTION B, LINE 15ATHE BOARD TOOK A VOTE TO DELEGATE REVIEW OF THE PRESIDENT/CEO'S COMPENSATION TO THE EXECUTIVE COMMITTEE. THE COMMITTEE DID A REVIEW OF DATA ON CEO COMPENSATION FOR OTHER NON-PROFITS OF SIMILAR SIZE USING GUIDESTAR AND THE IDA STAFFING SURVEY AND CONSIDERED THIS INFORMATION IN SETTING AND APPROVING ADJUSTMENTS TO THE CEO'S COMPENSATION.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XII, LINE 2C:NO CHANGES FROM PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1DOWNTOWN BOSTON PARTNERSHIP INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1101 ARCH STAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02210ZIPCd
FieldValueIRS element (for citing)
EIN831985683EIN
Primary ActivitiesFUNDRAISINGPrimaryActivitiesTxt
Legal Domicile StateMALegalDomicileStateCd
Exempt Code Section501(C)3ExemptCodeSectionTxt
Public Charity Status509(A)2PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1DOWNTOWN BOSTON BUSINESS IMPROVEMENT DISTRICT CORPORATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationYes (1)ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1DOWNTOWN BOSTON PARTNERSHIP INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeBTransactionTypeTxt
Involved$60,000InvolvedAmt
Method Of Amount DeterminationCASHMethodOfAmountDeterminationTxt