KINGS DAUGHTERS & SONS HOME FOR THE AGED IN NORFOLK COUNTY MASS: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: KINGS DAUGHTERS & SONS HOME FOR THE AGED IN NORFOLK COUNTY MASS (EIN 04-2104367)
Tax period: 2012-09-01 to 2013-08-31
Filed: 2014-01-13
IRS object ID: 201420139349301447
Schema version: 2012v2.3
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
Form 990
Schedule A
Schedule D
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-01-13T08:01:49-06:00	Timestamp
Tax Period End Date	2013-08-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BETRO AND COMPANY PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	30 MECHANIC STREET	AddressLine1
City	FOXBORO	City
State	MA	State
ZIP Code	020351368	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-09-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	042104367	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	THE KING'S DAUGHTERS AND SONS HOME	BusinessNameLine1
Business Name Line2	FOR THE AGED IN NORFOLK COUNTYINC	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	KING	NameControl

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	289 EAST STREET	AddressLine1
City	WRENTHAM	City
State	MA	State
ZIP Code	02093	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	THOMAS CROCKER	Name
Title	TREASURER	Title
Date Signed	2014-01-08	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	FELIX S BETRO	Name
Phone	5086983600	Phone
Date Prepared	2014-01-13	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	THOMAS CROCKER	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	289 EAST STREET	AddressLine1
City	WRENTHAM	City
State	MA	State
ZIP Code	02093	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	3270873	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.PONDHOME.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1899	YearFormation
State Legal Domicile	MA	StateLegalDomicile
Activity Or Mission Description	IN-HOUSE CARE OF THE ELDERLY	ActivityOrMissionDescription
Nbr Voting Members Governing Body	10	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	10	NbrIndependentVotingMembers
Total Nbr Employees	86	TotalNbrEmployees
Total Nbr Volunteers	7	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	16456	ContributionsGrantsPriorYear
Contributions Grants Current Year	45472	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	2645473	ProgramServiceRevenuePriorYear
Program Service Revenue CY	2713730	ProgramServiceRevenueCY
Investment Income Prior Year	519355	InvestmentIncomePriorYear
Investment Income Current Year	227010	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	3181284	TotalRevenuePriorYear
Total Revenue Current Year	2986212	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	1364005	SalariesEtcPriorYear
Salaries Etc Current Year	1397874	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	1278129	OtherExpensePriorYear
Other Expenses Current Year	1395766	OtherExpensesCurrentYear
Total Expenses Prior Year	2642134	TotalExpensesPriorYear
Total Expenses Current Year	2793640	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	539150	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	192572	RevenuesLessExpensesCY
Total Assets BOY	8509897	TotalAssetsBOY
Total Assets EOY	9144013	TotalAssetsEOY
Total Liabilities BOY	2446846	TotalLiabilitiesBOY
Total Liabilities EOY	2266520	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	6063051	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	6877493	NetAssetsOrFundBalancesEOY
Mission Description	IN-HOUSE CARE OF THE ELDERLY	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	1826150	Expense
Description	IN-HOUSE CARE OF ELDERLY RESIDENTS BY FULL-TIME NURSING STAFF.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	320869	Expense
Description	MAINTENANCE OF FACILITIES FOR IN-HOUSE CARE DESCRIBED ABOVE.	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	2147019	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	true	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	9	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	86	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	10	NbrVotingGoverningBodyMembers
Number Independent Voting Members	10	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	true	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	false	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	MA	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	ROGERSON COMMUNITIES	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	6174695800	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	ONE FLORENCE STREET	AddressLine1
City	BOSTON	City
State	MA	State
ZIP Code	02131	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (10 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Average Hours Per Week RelatedAverageHoursPerWeekRelated	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
JOHN MICHELMORE ESQ
PRESIDENT	2.00	2.00	X	X	0	0	0
CYNTHIA BURNS
ASSISTANT CL	2.00	2.00	X	X	0	0	0
SHARON NERY
CLERK	2.00	2.00	X	X	0	0	0
THOMAS CROCKER
TREASURER	2.00	2.00	X	X	0	0	0
PATRICIA BISHOP
ASSISTANT TR	2.00	2.00	X	X	0	0	0
PETER TULLOCK
TRUSTEE	2.00	2.00	X		0	0	0
JANE BERGEN
VICE PRESIDE	2.00	2.00	X	X	0	0	0
LISA OBERLY
TRUSTEE	2.00	2.00	X		0	0	0
LEIF JACOBSON
TRUSTEE	2.00	2.00	X		0	0	0
MAXINE JOHNSON
TRUSTEE	2.00	2.00	X		0	0	0

Field	Value	IRS element (for citing)
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation

Name Of Contractor NameOfContractor

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	ROGERSON COMMUNITIES	BusinessNameLine1

Address Of Contractor AddressOfContractor

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	ONE FLORENCE STREET	AddressLine1
City	BOSTON	City
State	MA	State
ZIP Code	02131	ZIPCode

Field	Value	IRS element (for citing)
Description Of Services	MANAGEMENT SVCS	DescriptionOfServices
Compensation	156817	Compensation

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	1	NumberOfContractorsGT100K
All Other Contributions	45472	AllOtherContributions
Total Contributions	45472	TotalContributions

Program Service Revenue ProgramServiceRevenue (3 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
ROOM AND BOARD	2568102	2568102
SUPPLEMENTAL SERVICES	100628	100628
ADMINISTRATIVE FEES	45000	45000

Field	Value	IRS element (for citing)
Total Program Service Revenue	2713730	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	142644	TotalRevenueColumn
Exclusion	$142,644	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	362607	Securities
Other	6420	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	284661	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	77946	Securities
Other	6420	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	84366	TotalRevenueColumn
Exclusion	$84,366	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	2986212	TotalRevenueColumn
Related Or Exempt Function Income	2713730	RelatedOrExemptFunctionIncome
Exclusion	$227,010	ExclusionAmount

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	1157812	Total
Program Services	1096629	ProgramServices
Management And General	61183	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	20391	Total
Program Services	19314	ProgramServices
Management And General	1077	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	126307	Total
Program Services	119638	ProgramServices
Management And General	6669	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	93364	Total
Program Services	88434	ProgramServices
Management And General	4930	ManagementAndGeneral

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	241246	Total
Management And General	241246	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	19100	Total
Management And General	19100	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	6426	Total
Management And General	6426	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	28789	Total
Management And General	28789	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	36003	Total
Management And General	36003	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	348779	Total
Program Services	268391	ProgramServices
Management And General	80388	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	125728	Total
Management And General	125728	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	232220	Total
Program Services	232220	ProgramServices

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
CONCESSIONS	135441	135441
DIETARY	133638	133638
INVESTMENT FEES	35082		35082
MEDICAL SERVICES	29737	29737

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	23577	Total
Program Services	23577	ProgramServices

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	2793640	Total
Program Services	2147019	ProgramServices
Management And General	646621	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	26534	BOY
EOY	5353	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	244470	BOY
EOY	13343	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	63062	BOY
EOY	75642	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	36100	BOY
EOY	44480	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	6226081	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	3699181	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	2563347	BOY
EOY	2526900	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	5557537	BOY
EOY	6465058	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	18847	BOY
EOY	13237	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	8509897	BOY
EOY	9144013	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	61995	BOY
EOY	69042	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	28798	BOY
EOY	61747	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	2356053	BOY
EOY	2135731	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	2446846	BOY
EOY	2266520	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	6046554	BOY
EOY	6860465	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	16497	BOY
EOY	17028	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	6063051	BOY
EOY	6877493	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	8509897	BOY
EOY	9144013	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	192572	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	621870	ReconciliationUnrealizedInvest
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	19850	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	24982	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	30773	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	16456	CurrentTaxYearMinus1Year
Current Tax Year	45472	CurrentTaxYear
Total	137533	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	2502687	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	2635494	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	2693587	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	2645473	CurrentTaxYearMinus1Year
Current Tax Year	2713730	CurrentTaxYear
Total	13190971	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	2522537	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	2660476	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	2724360	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	2661929	CurrentTaxYearMinus1Year
Current Tax Year	2759202	CurrentTaxYear
Total	13328504	Total

Field	Value	IRS element (for citing)
Public Support Total509	13328504	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	148003	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	141831	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	167343	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	152911	CurrentTaxYearMinus1Year
Current Tax Year	142644	CurrentTaxYear
Total	752732	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	148003	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	141831	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	167343	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	152911	CurrentTaxYearMinus1Year
Current Tax Year	142644	CurrentTaxYear
Total	752732	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	2670540	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	2802307	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	2891703	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	2814840	CurrentTaxYearMinus1Year
Current Tax Year	2901846	CurrentTaxYear
Total	14081236	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.94650	PublicSupportPercentage509
Prior Year Support Percentage	0.94490	PriorYearSupportPercentage
Investment Income Percentage	0.05000	InvestmentIncomePercentage
Prior Yr Invest Income Percentage	0.06000	PriorYrInvestIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	22061	OtherCostOrOtherBasis
Book Value	22061	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	5687215	OtherCostOrOtherBasis
Depreciation	3359042	Depreciation
Book Value	2328173	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	516805	OtherCostOrOtherBasis
Depreciation	340139	Depreciation
Book Value	176666	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	2526900	TotalOfBookValueLandBuildings
Tot Revenue Etc Audited Fincl Stmt	3608082	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	621870	NetUnrealizedGainsInvestments
Revenue Not Rptd F990	621870	RevenueNotRptdF990
Revenue Subtotal	2986212	RevenueSubtotal
Total Revenue Per Form990	2986212	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	2793640	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	2793640	ExpensesSubtotal
Total Expenses Per Form990	2793640	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII

Field	Value	IRS element (for citing)
Identifier	LIABILITY UNDER FIN 48 FOOTNOTE	Identifier
Return Reference	SCHEDULE D, PAGE 3, PART X	ReturnReference
Explanation	THE ORGANIZATION HAS ADOPTED FASB ASC 740-10, INCOME TAXES ("FASB ASC 740- 10", FORMERLY FASB INTERPRETATION NO. 48). MANAGEMENT FEELS THE ORGANIZATION 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 ORGANIZATION 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.	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
MANAGEMENT DELEGATED	FORM 990, PAGE 6, PART VI, LINE 3	MANAGEMENT SERVICES PROVIDED BY ROGERSON COMMUNITIES, INC.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	BOARD REVIEWS 990 IN CONJUNCTION WITH AUDITED FINANCIAL STATEMENTS.
ENFORCEMENT OF CONFLICTS POLICY	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.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	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. IN ADDITION IN THE ANNUAL REPORT NOTICE IS GIVEN THAT COPIES OF THE COMPLETE AUDIT ARE AVAILABLE FOR REVIEW IN THE POND HOME OFFICE.

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII

Name Of Disregarded Entity NameOfDisregardedEntity

Field	Value	IRS element (for citing)
Business Name Line1	POND HOME COMMUNITY INC	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	279 EAST STREET	AddressLine1
City	WRENTHAM	City
State	MA	State
ZIP Code	02093	ZIPCode

Field	Value	IRS element (for citing)
EIN	043434079	EIN
Primary Activities	ELDERLY HO	PrimaryActivities
Legal Domicile State	MA	LegalDomicileState
Exempt Code Section	501C3	ExemptCodeSection
Public Charity Status	9	PublicCharityStatus
Direct Controlling Entity NA	N/A	DirectControllingEntityNA
Controlled Org	false	ControlledOrg

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	false	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	false	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	false	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	false	LoansOrGuaranteesFromOtherOrg
Dividends Related Organization	false	DividendsRelatedOrganization
Sale Of Assets To Other Org	false	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	false	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	false	ExchangeOfAssets
Rental Of Facilities To Other Orgs	false	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	false	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	false	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	false	PerformOfServicesByOtherOrgs
Sharing Of Facilities	false	SharingOfFacilities
Sharing Of Paid Employees	true	SharingOfPaidEmployees
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	true	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	false	OtherTransferToOtherOrg
Other Transfer From Other Org	false	OtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable

Name Of Other Organization NameOfOtherOrganization

Field	Value	IRS element (for citing)
Business Name Line1	THE POND HOME COMMUNITY INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Transaction Type	O	TransactionType
Amount Involved	94665	AmountInvolved
Method Of Amt Determination	ACTUAL MONEY PAID	MethodOfAmtDetermination