2024-05-15T08:19:56-05:00 2023-06-30 043000523 O'CONNOR & DREW PC 25 BRAINTREE HILL OFFICE PARK SUITE 102 BRAINTREE MA 02184 990 2022-07-01 043169510 BRAINTREE HOLIDAY-FRIENDS INC BRAI 7818482124 46 LINCOLN STREET BRAINTREE MA 02184 PATRICIA CONRAD EXECUTIVE DIRECTOR 7818482124 2024-05-14 1 PATRICIA CONRAD 999009999 0 KEVIN J CARNES P00302660 6174711120 2024-05-14 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z ANN TOLAND 46 LINCOLN STREET BRAINTREE MA 02184 158620 0 X WWW.MARGECRISPINCENTER.COM X 1992 MA TO PROVIDE SOCIAL DAY CARE AND FOOD PROGRAM FOR ELDERS IN BRAINTREE, MASSACHUSETTS. 7 7 10 11 0 0 117014 95346 25915 27555 424 729 58860 34990 202213 158620 0 0 0 0 154833 140317 0 0 14032 81097 101670 235930 241987 -33717 -83367 210583 121357 4420 870 206163 120487 TO PROVIDE SOCIAL DAY CARE SERVICES AND FOOD PROGRAMS FOR THE ELDERLY IN BRAINTREE, MASSACHUSETTS. 0 0 189585 28228 PROVIDE SOCIAL DAY CARE SERVICES AND FOOD PROGRAMS FOR THE ELDERLY 189585 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 10 1 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X ANN TOLDAND EXECUTIVE DIRECTOR 7818482124 46 LINCOLN STREET BRAINTREE MA 02184 MARTA GOOGINS PRESIDENT 1.00 X X 0 0 0 PETER LEE TREASURER 1.00 X 0 0 0 HANK JOYCE DIRECTOR 1.00 X 0 0 0 MATT STERLING CLERK 1.00 X 0 0 0 SEAN POWERS DIRECTOR 1.00 X 0 0 0 PATRICIA CONRAD DIRECTOR 1.00 X 0 0 0 ANN TOLAND CEO 20.00 X 0 0 0 0 0 0 0 0 0 0 0 95346 95346 PROGRAM SERVICES 623990 27555 27555 27555 729 729 34990 0 34990 34990 158620 27555 0 35719 20090 20090 110829 91191 6546 13092 9398 7988 470 940 3553 3553 9298 9298 9476 9476 18503 18503 ASSISTANCE TO INDIVIDUA 46762 46762 PANTRY 7470 7470 AUTOMOBILE 5290 5290 PROGRAM COSTS 1318 1318 241987 189585 38370 14032 84465 53401 13694 0 6032 0 48839 21559 121297 107065 23708 14232 33845 32165 210583 121357 4420 870 4420 870 X 201163 115487 5000 5000 206163 120487 210583 121357 -83367 -2309 0 X X 1 X 0 1 0 X 56236 50068 46485 117014 95346 365149 56236 50068 46485 117014 95346 365149 365149 720 552 411 424 729 2836 367985 0.99230 0.99070 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 35381 24211 11170 85916 82854 3062 14232 X PART X, LINE 2: UNITED STATES GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRE AN ENTITY TO ASSESS THE PROBABILITY THAT A TAX POSITION HAS A MORE LIKELY THAN NOT (MLTN) SUSTAINABILITY AFTER REVIEW BY TAX AUTHORITIES. IF A TAX POSITION IS DEEMED NOT TO MEET THIS THRESHOLD, ANY UNRECOGNIZED TAX BENEFITS AND COSTS ARE ESTIMATED AND RECOGNIZED. INTEREST AND PENALTIES, IF ANY, RELATED TO ASSESSMENTS BY TAX AUTHORITIES WILL BE CLASSIFIED AS A COMPONENT OF INTEREST EXPENSE AND OTHER EXPENSE, RESPECTIVELY, IN THE STATEMENT OF ACTIVITIES. A TAX POSITION MAY BE CONSIDERED AS TAKEN ANY TIME A TAXPAYER CHOOSES AMONGST ALTERNATIVES THAT AFFECT THE AMOUNT OF THEIR TAX OBLIGATIONS AND INCLUDE FOR EXAMPLE: TAX EXEMPT STATUS; STATUS AS A PASS-THROUGH ENTITY (S CORPORATIONS); DECISIONS MADE IN THE PROCESS OF CONFORMING WITH TAX LAWS; DECISIONS NOT TO FILE IN CERTAIN JURISDICTIONS; ALLOCATION OF INCOME BETWEEN JURISDICTIONS AND THE CHARACTERIZATION OF INCOME OR EXPENSES. TAX RETURNS ARE ROUTINELY OPEN FOR REVIEW BY THE TAX AUTHORITIES FOR THREE YEARS FROM THEIR DUE DATE. IN CERTAIN CIRCUMSTANCES THE STATUTE OF LIMITATIONS MAY REMAIN OPEN INDEFINITELY. THE FOUNDATION HAS BEEN NOTIFIED BY THE INTERNAL REVENUE SERVICE THAT IT MEETS THE QUALIFICATIONS TO BE CLASSIFIED AS A TAX EXEMPT ENTITY UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. SINCE THE CONTINUANCE OF THIS STATUS IS BASED UPON CONTINUING QUALIFICATION, THE FOUNDATION HAS IDENTIFIED THIS AS A TAX POSITION. HOWEVER, IT HAS DETERMINED THAT THIS TAX POSITION MEETS MLTN SUSTAINABILITY AND DOES NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION. SCHEDULE D THE ASSOCIATION IS A NONPROFIT ORGANIZATION EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE ASSOCIATION AS DEFINED IN SECTION 509(A) OF THE INTERNAL REVENUE CODE. THE ASSOCIATION MONITORS ITS ACTIVITIES AND IT CONSIDERS THE POTENTIAL FOR INCOME TAXES IF ANY ACTIVITIES ARE NOT RELATED TO ITS EXEMPT PURPOSE. U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES CODIFICATION 740-10 REQUIRE AN ENTITY TO ASSESS THE PROBABILITY THAT A TAX POSITION HAS A MORE LIKELY THAN NOT (MLTN) SUSTAINABILITY AFTER REVIEW BY TAX AUTHORITIES. IF A TAX POSITION IS DEEMED NOT TO MEET THIS THRESHOLD, ANY UNRECOGNIZED TAX BENEFITS AND COSTS ARE ESTIMATED AND RECOGNIZED. INTEREST AND PENALTIES, IF ANY, RELATED TO ASSESSMENTS BY TAX AUTHORITIES WILL BE CLASSIFIED AS A COMPONENT OF MANAGEMENT AND GENERAL EXPENSES, IN THE STATEMENT OF ACTIVITIES. A TAX POSITION MAY BE CONSIDERED AS TAKEN ANY TIME A TAXPAYER CHOOSES AMONGST ALTERNATIVES THAT AFFECT THE AMOUNT OF THEIR TAX OBLIGATIONS AND INCLUDE FOR EXAMPLE: TAX EXEMPT STATUS; STATUS AS A PASS-THROUGH ENTITY; DECISIONS MADE IN THE PROCESS OF CONFORMING WITH TAX LAWS; DECISIONS NOT TO FILE IN CERTAIN JURISDICTIONS; ALLOCATION OF INCOME BETWEEN JURISDICTIONS AND THE CHARACTERIZATION OF INCOME OR EXPENSES. TAX RETURNS ARE ROUTINELY OPEN FOR REVIEW BY THE TAX AUTHORITIES FOR THREE YEARS FROM THEIR DUE DATE. IN CERTAIN CIRCUMSTANCES THE STATUE OF LIMITATIONS MAY REMAIN OPEN INDEFINITELY. THE ASSOCIATION HAS BEEN NOTIFIED BY THE INTERNAL REVENUE SERVICE THAT IT MEETS THE QUALIFICATIONS TO BE CLASSIFIED AS A TAX EXEMPT ENTITY UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE. SINCE THE CONTINUANCE OF THIS STATUS IS BASED UPON CONTINUING QUALIFICATION, THE ASSOCIATION HAS IDENTIFIED THIS AS A TAX POSITION. HOWEVER, IT HAS DETERMINED THAT THIS TAX POSITION MEETS MLTN SUSTAINABILITY AND DOES NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION. THE ASSOCIATION DOES NOT EXPECT ANY MATERIAL CHANGES IN ITS POSITION REGARDING THIS MATTER IN THE NEXT TWELVE MONTHS. CAMPAIGN 34990 34990 34990 34990 34990 FORM 990, PART VI, SECTION B, LINE 11B THE GOVERNING BODY REVIEWS THIS RETURN FOR ACCURACY AND COMPLETENESS BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION CONTINUALLY MONITORS AND ENFORCES COMPLIANCE WITH POLICIES. FORM 990, PART VI, SECTION B, LINE 15 ALL EMPLOYEE COMPENSATION IS DECIDED UPON BY THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS RECORDS AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS NOT CHANGED ITS POLICIES OR PROCEDURES IN REGARDS TO ITS FINANCIAL STATEMENTS. THE GOVERNING BOARD REVIEWS THE FINANCIAL STATEMENTS AND TAX RETURN BEFORE THEY ARE FILED.