UNION CLUB OF BOSTON INC: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- UNION CLUB OF BOSTON INC (EIN 04-1920190)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-05-15
- IRS object ID
- 201341359349300039
- Schema version
- 2012v2.1
- 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) |
|---|---|---|
| Timestamp | 2013-05-15T07:39:54-05:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 043138777 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PKF PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 225 FRANKLIN ST 12TH FLOOR | AddressLine1 |
| City | BOSTON | City |
| State | MA | State |
| ZIP Code | 02110 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 041920190 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | UNION CLUB OF BOSTON INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | UNIO | NameControl |
| Phone | 6172270589 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8 PARK STREET | AddressLine1 |
| City | BOSTON | City |
| State | MA | State |
| ZIP Code | 02108 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MARY ELLEN O'MARA | Name |
| Title | TREASURER | Title |
| Phone | 6172270589 | Phone |
| Date Signed | 2013-05-08 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | EDWARD C NICKLES | Name |
| PTIN | P00967591 | PTIN |
| Phone | 6177539985 | Phone |
| Date Prepared | 2013-05-08 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | MARY ELLEN O'MARA | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8 PARK STREET | AddressLine1 |
| City | BOSTON | City |
| State | MA | State |
| ZIP Code | 02108 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 2460380 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | UNIONCLUB.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1905 | YearFormation |
| State Legal Domicile | MA | StateLegalDomicile |
| Activity Or Mission Description | SEE STATEMENT AT PART III A. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 17 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 465 | NbrIndependentVotingMembers |
| Total Nbr Employees | 69 | TotalNbrEmployees |
| Total Nbr Volunteers | 75 | TotalNbrVolunteers |
| Total Gross UBI | 238175 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 3351 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 1341941 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 1371606 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 4101 | InvestmentIncomePriorYear |
| Investment Income Current Year | 4642 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 60503 | OtherRevenuePriorYear |
| Other Revenue Current Year | 66444 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 1406545 | TotalRevenuePriorYear |
| Total Revenue Current Year | 1442692 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 636982 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 662580 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 844687 | OtherExpensePriorYear |
| Other Expenses Current Year | 824810 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 1481669 | TotalExpensesPriorYear |
| Total Expenses Current Year | 1487390 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -75124 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -44698 | RevenuesLessExpensesCY |
| Total Assets BOY | 3291822 | TotalAssetsBOY |
| Total Assets EOY | 3439554 | TotalAssetsEOY |
| Total Liabilities BOY | 1590953 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 1769663 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 1700869 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 1669891 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | THE UNION CLUB OF BOSTON WAS FOUNDED IN THE YEAR 1863 FOR THE "ENCOURAGEMENT AND DISSEMINATION OF PATRIOTIC SENTIMENT AND OPINION," AND THE CONDITION OF MEMBERSHIP WAS "UNQUALIFIED LOYALTY TO THE CONSTITUTION AND THE UNION OF THE UNITED STATES, AND UNWAVERING SUPPORT OF THE FEDERAL GOVERNMENT IN EFFORTS FOR THE SUPPRESSION OF THE REBELLION." ITS ORGANIZATION WAS CONTINUED TO PROMOTE SOCIAL INTERCOURSE AND TO AFFORD THE CONVENIENCES OF A CLUB HOUSE. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | THE CLUB IS A TRADITIONAL CITY CLUB WHICH PROVIDES THE SALE OF FOOD AND BEVERAGES TO MEMBERS AND THEIR GUESTS VIA PROGRAMS AND EVENTS, A DINING ROOM AND LOUNGE AREA, AND THE SALE OF OVERNIGHT ROOMS TO MEMBERS AND THEIR GUESTS, AND THE CONVENIENCES OF A CLUB HOUSE FOR SOCIAL ENJOYMENT. | Description |
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 0 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 69 | NumberOfEmployees |
| Employment Tax Returns Filed | 0 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Initiation Fees | $82,125 | InitiationFeesAmount |
| Gross Receipts | $0 | GrossReceiptsAmount |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 17 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 465 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 1 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE UNION CLUB OF BOSTON | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 6172270589 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8 PARK ST | AddressLine1 |
| City | BOSTON | City |
| State | MA | State |
| ZIP Code | 02108 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (18 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Key EmployeeKeyEmployee | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|
| DAVID CHAVOLLA | ||||||||
| DIRECTOR | 0.30 | X | 0 | 0 | 0 | |||
| PAUL RUFO | ||||||||
| DIRECTOR | 0.30 | X | 0 | 0 | 0 | |||
| WILLIAM WISE | ||||||||
| DIRECTOR | 0.30 | X | 0 | 0 | 0 | |||
| EDWARD PERRY | ||||||||
| DIRECTOR | 0.30 | X | 0 | 0 | 0 | |||
| ARNOLD HUNNEWELL JR | ||||||||
| DIRECTOR | 0.30 | X | 0 | 0 | 0 | |||
| ALEXANDRA MCPEEK | ||||||||
| DIRECTOR | 0.30 | X | 0 | 0 | 0 | |||
| DAVID ABBOTT | ||||||||
| DIRECTOR | 0.30 | X | 0 | 0 | 0 | |||
| DAVID PERINI | ||||||||
| DIRECTOR | 0.30 | X | 0 | 0 | 0 | |||
| PATRICIA KEENAN-LUPPI | ||||||||
| DIRECTOR | 0.30 | X | 0 | 0 | 0 | |||
| WALTER L DOWNEY | ||||||||
| DIRECTOR | 0.30 | X | 0 | 0 | 0 | |||
| RICHARD CATURANO | ||||||||
| DIRECTOR | 0.30 | X | 0 | 0 | 0 | |||
| STEPHEN ZIOBROWSKI | ||||||||
| DIRECTOR | 0.30 | X | 0 | 0 | 0 | |||
| JOAN HASS | ||||||||
| PRESIDENT | 1.00 | 0 | 0 | 0 | X | |||
| PAUL LAFERRIERE | ||||||||
| VICE PRESIDENT | 1.00 | 0 | 0 | 0 | X | |||
| ANTHONY POLITO | ||||||||
| VICE PRESIDENT | 1.00 | 0 | 0 | 0 | X | |||
| MARY ELLEN O'MARA | ||||||||
| TREASURER | 1.00 | 0 | 0 | 0 | X | |||
| ADAM APT | ||||||||
| SECRETARY | 1.00 | 0 | 0 | 0 | X | |||
| JAMES BURNS | ||||||||
| GENERAL MANAGER | 55.00 | 163952 | 0 | 6902 | X | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 163952 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 6902 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation
Name Of Contractor NameOfContractor
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BERKELEY BUILDING COMPANY | BusinessNameLine1 |
Address Of Contractor AddressOfContractor
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 50 MAIN STREET | AddressLine1 |
| City | WAKEFIELD | City |
| State | MA | State |
| ZIP Code | 01880 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | COMMERCIAL GENERAL CONTRACTORS | DescriptionOfServices |
| Compensation | 152563 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| MEMBERSHIP DUES | 713910 | 1006108 | 1006108 | |
| SLEEPING ROOMS | 721110 | 354695 | 131965 | 222730 |
| NET INCOME FROM SALE OF INVENTORY | 722100 | 10803 | 10803 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 1371606 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 4642 | TotalRevenueColumn |
| Unrelated Business Revenue | 4642 | UnrelatedBusinessRevenue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 1084132 | GrossSalesOfInventory |
| Cost Of Goods Sold | 1017688 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 66444 | TotalRevenueColumn |
| Related Or Exempt Function Income | 66444 | RelatedOrExemptFunctionIncome |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1442692 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1204517 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 238175 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 542867 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6655 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 55163 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 57895 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 22874 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 71337 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 308741 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9985 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 23214 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 166964 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| MASS UBIT TAX | 891 |
| REPAIRS AND MAINTENANCE | 52247 |
| GENERAL INSURANCE | 32680 |
| VALET PARKING EXPENSE | 27928 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 107949 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1487390 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 413207 | BOY |
| EOY | 700576 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 279203 | BOY |
| EOY | 32227 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 543166 | BOY |
| EOY | 602898 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 54588 | BOY |
| EOY | 55749 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 29615 | BOY |
| EOY | 26408 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 4201058 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 2397181 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1769836 | BOY |
| EOY | 1803877 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 202207 | BOY |
| EOY | 217819 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3291822 | BOY |
| EOY | 3439554 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 221363 | BOY |
| EOY | 279582 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 911769 | BOY |
| EOY | 942257 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 410417 | BOY |
| EOY | 497917 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 47404 | BOY |
| EOY | 49907 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1590953 | BOY |
| EOY | 1769663 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1521941 | BOY |
| EOY | 1496005 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 168928 | BOY |
| EOY | 163886 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10000 | BOY |
| EOY | 10000 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1700869 | BOY |
| EOY | 1669891 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3291822 | BOY |
| EOY | 3439554 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -44698 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 13720 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 125000 | OtherCostOrOtherBasis |
| Book Value | 125000 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2960544 | OtherCostOrOtherBasis |
| Depreciation | 1477843 | Depreciation |
| Book Value | 1482701 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1115514 | OtherCostOrOtherBasis |
| Depreciation | 919338 | Depreciation |
| Book Value | 196176 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 1803877 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| SPECIAL PURPOSE FUNDS | $6,007 |
| DEFERRED INCOME TAXES | $43,900 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 49907 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 2621191 | TotRevenueEtcAuditedFinclStmt |
| Other Revenues | 1183141 | OtherRevenues |
| Revenue Not Rptd F990 | 1183141 | RevenueNotRptdF990 |
| Revenue Subtotal | 1438050 | RevenueSubtotal |
| Other Revenues Not Included | 4642 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 4642 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 1442692 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 2667237 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 1183141 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 1183141 | ExpensesNotRptdF990 |
| Expenses Subtotal | 1484096 | ExpensesSubtotal |
| Other Expenses Not Included | 3294 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 3294 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 1487390 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (5 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X, LINE 2: | THE CLUB USES THE LIABILITY METHOD TO ACCOUNT FOR INCOME TAXES. DEFERRED TAX ASSETS AND LIABILITIES ARE RECOGNIZED FOR THE EXPECTED FUTURE TAX CONSEQUENCES OF DIFFERENCES BETWEEN THE CARRYING AMOUNTS OF ASSETS AND LIABILITIES AND THEIR RESPECTIVE TAX BASIS. DEFERRED TAX ASSETS ARE REDUCED BY A VALUATION ALLOWANCE WHEN IT IS MORE LIKELY THAN NOT THAT SOME PORTION OR ALL THE DEFERRED TAX ASSETS WILL NOT BE REALIZED. TAX BENEFITS FROM UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN ARE RECOGNIZED WHEN IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES. THE AMOUNT RECOGNIZED IS EQUAL TO THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD FROM 990, LINE 10B | |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | INTEREST INCOME | |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD FROM 990, LINE 10B | |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | PROVISION FOR TAXES |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | JAMES BURNS | NamePerson |
| Title | GENERAL MANAGER | Title |
| Base Compensation Filing Org | 123192 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 40760 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 1742 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 5160 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 170854 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | IT IS A CITY SOCIAL CLUB MADE UP OF MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | PER UNION CLUB OF BOSTON BY-LAWS, "THE MANAGEMENT OF THE CLUB SHALL BE VESTED IN A PRESIDENT, TWO VICE-PRESIDENTS, A TREASURER, A CLERK WHO SHALL BE CALLED SECRETARY, AND TWELVE DIRECTORS, WHO TOGETHER SHALL CONSTITUTE THE BOARD OF GOVERNORS. AT EVERY ANNUAL MEETING OF THE CLUB, THE PRESIDENT, TWO VICE-PRESIDENTS, THE TREASURER, AND THE SECRETARY SHALL BE ELECTED BY BALLOT FOR THE TERM OF ONE YEAR, AND FOUR DIRECTORS SHALL BE ELECTED BY BALLOT FOR THE TERM OF THREE YEARS." |
| FORM 990, PART VI, SECTION A, LINE 7B | PER UNION CLUB OF BOSTON BY-LAWS, "TWENTY-FIVE RESIDENT MEMBERS OF THE CLUB SHALL CONSTITUTE A QUORUM FOR THE TRANSACTION OF ANY BUSINESS EXCEPT THAT SIXTY RESIDENT MEMBERS SHALL CONSTITUTE A QUORUM TO ACT ON THE APPEAL OF A MEMBER WHO HAS BEEN SUSPENDED OR EXPELLED OR UPON A PROPOSAL TO AMEND OR ALTER THE BY-LAWS OR TO CONVEY OR ENCUMBER THE REAL ESTATE OF THE CLUB, AND EXCEPT ALSO THAT ANY MEETING MAY BE ADJOURNED TO A LATER DATE BY A MAJORITY VOTE OF THE MEMBERS PRESENT." |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS REVIEWED BY THE TREASURER AND PRESENTED TO THE BOARD OF GOVERNORS AT THE APPROPRIATE BOARD MEETING. MINUTES ARE MAINTAINED BY THE SECRETARY TO RECORD THIS ACTIVITY. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL RELEVANT PARTIES ARE REQUIRED TO READ AND SIGN THE POLICY ANNUALLY. |
| FORM 990, PART VI, SECTION B, LINE 15 | AN ANALYSIS COMPARING LOCAL AND NATIONAL COMPENSATION OF TOP MANAGEMENT AND KEY EMPLOYEES IS PERFORMED BY THE EXECUTIVE OFFICERS AT LEAST ANNUALLY. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE 990 AND 990-T ARE ON FILE WITH THE APPROPRIATE GOVERNMENT AGENCY, UPON REQUEST, AND ON THE GUIDESTAR WEBSITE. THE GOVERNING DOCUMENTS AND POLICIES ARE AVAILABLE UPON REQUEST. |