Architectural Heritage Foundation Inc in Boston, Massachusetts (MA)

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Architectural Heritage Foundation Inc
Employer Identification Number (EIN)042400219
Name of OrganizationArchitectural Heritage Foundation Inc
Address45 School Street, Boston, MA 02108-3206
ActivitiesOther cultural or historical activities, Other conservation, environmental or beautification activities
SubsectionCharitable Organization
Ruling Date03/1981
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period09/2012
Assets$5,000,000 to $9,999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$9,465,413
Amount of Income$1,224,833
Form 990 Revenue Amount$890,700
National Taxonomy of Exempt Entities (NTEE)Arts, Culture and Humanities: Historical Societies, Related Historical Activities


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Amount of income in 2012: $1,224,833
Architectural Heritage Foundation Inc: 

 $1,224,833
Other organizations performing similar types of work: 

 $213,967

Assets in 2012: $9,465,413
This organization: 

 $9,465,413
Other organizations performing similar types of work: 

 $964,924

Expenses in 2007: $1,288,842
This organization: 

 $1,288,842
Other organizations performing similar types of work: 

 $406,819

Income to expenses ratio in 2007: 4.1
This organization: 

 4.1
Other organizations performing similar types of work: 

 1.2

Expenses allocated to program services in 2007: 58.3%
Architectural Heritage Foundation Inc: 

 58.3%
Other organizations performing similar types of work: 

 75.2%

Number of employees in 2007: 4
Architectural Heritage Foundation Inc: 

 4
Other organizations performing similar types of work: 

 10

Employees paid over $50,000 in 2007: 50.0%
This organization: 

 50.0%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2007: 0.2%
Architectural Heritage Foundation Inc: 

 0.2%
Other organizations performing similar types of work: 

 46.1%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
200520062007
Total revenue$4,240,427$2,586,119$5,322,169
Contributions, gifts, grants, and similar amounts received$2,977,590$49,076$9,677
Contributions to donor advised funds$0$0
Direct public support$30,000$49,076$9,677
Indirect public support$0$0$0
Government contributions (grants)$2,947,590$0$0
Program service revenue including government fees and contracts$0$500,000$273,278
Membership dues and assessments$0$0$0
Interest on savings and temporary cash investments$43,186$58,657$5,316
Dividends and interest from securities$0$0$0
Net rental income or (loss)$0$-76,745$-112,733
Gross rents$0$227,582$390,791
Less: rental expenses$0$304,327$503,524
Other investment income$0$0$0
Gain or (loss) from sales of assets other than inventory$0$0$0
Gross amount from sales of assets other than inventory$0$0$0
Less: cost or other basis and sales expenses$0$0$0
Net income or (loss) from special events and activities$0$0$0
Gross revenue$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0
Gross profit or (loss) from sales of inventory$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0
Less: cost of goods sold$0$0$0
Other revenue$1,219,651$2,055,131$5,146,631
Total expenses$894,832$1,137,247$1,288,842
Program services$530,464$604,663$751,315
Management and general$293,979$468,588$481,574
Fundraising$70,389$63,996$55,953
Payments to affiliates$0$0$0
Net assets or fund balances at end of year$-2,560,285$-1,111,413$-56,930
Excess or (deficit) for the year$3,345,595$1,448,872$4,033,327
Net assets or fund balances at beginning of year$-5,905,880$-2,560,285$-1,111,413
Other changes in net assets or fund balances$0$0$-2,978,844
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$1,288,842$751,315$481,574$55,953
Grants paid from donor advised funds$0
Other grants and allocations$28,640
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$0$0$0$0
Compensation of former officers, directors, key employees, etc.$52,604$0$52,604$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$203,482$179,811$18,937$4,734
Pension plan contributions not included above$3,551$3,138$330$83
Employee benefits not included above$37,942$33,528$3,531$883
Payroll taxes$20,533$18,144$1,911$478
Professional fundraising fees$0$0$0$0
Accounting fees$74,782$0$74,782$0
Legal fees$38,871$0$38,871$0
Supplies$0$0$0$0
Telephone$0$0$0$0
Postage and shipping$0$0$0$0
Occupancy$19,105$0$19,105$0
Equipment rental and maintenance$0$0$0$0
Printing and publications$18,860$0$18,860$0
Travel$14,315$0$14,315$0
Conferences, conventions, and meetings$5,305$0$5,305$0
Interest$0$0$0$0
Depreciation, depletion, etc.$3,156$0$3,156$0
Other expenses not covered above$767,696$488,054$229,867$49,775
Balance Sheets
200520062007
Total assets$15,597,399$9,836,495$8,206,089
Cash - non-interest-bearing$0$0$0
Savings and temporary cash investments$1,042,234$420,553$71,518
Accounts receivable less allowance for doubtful accounts$0$0$0
Pledges receivable less allowance for doubtful accounts$0$0$0
Grants receivable$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$81,530$0$0
Inventories for sale or use$0$0$0
Prepaid expenses and deferred charges$0$1,740$10,970
Investments - publicly-traded securities$15,040$10,527
Investments - other securities$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0
Investments - other$78,905$3,058,097$78,905
Land, buildings, and equipment less accumulated depreciation$2,253$11,003$7,847
Other assets, including program-related investments$14,392,477$6,330,062$8,026,322
Total liabilities$18,157,684$10,947,908$8,263,019
Accounts payable and accrued expenses$0$265,524$589,223
Grants payable$9,309$0$2,578
Deferred revenue$0$0$0
Loans from officers, directors, trustees, and key employees$0$0$0
Tax-exempt bond liabilities$0$0$0
Mortgages and other notes payable$18,098,375$10,480,832$7,606,218
Other liabilities$50,000$201,552$65,000
Total liabilities and net assets/fund balances$15,597,399$9,836,495$8,206,089
Total net assets or fund balances$-2,560,285$-1,111,413$-56,930
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
200520062007
Total revenue$4,240,427$2,586,119$5,322,169
Total revenue, gains, and other support per audited financial statements$5,161,063$3,473,231$3,303,716
Other expenses$2,713,149$2,958,543$3,128,178
Net unrealized gains on investments$0$0$0
Donated services and use of facilities$0$0$0
Recoveries of prior year grants$0$0$0
Other$2,713,149$2,958,543$3,128,178
Other revenue$1,792,513$2,071,431$5,146,631
Investment expenses$0$0$0
Other$1,792,513$2,071,431$5,146,631
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
200520062007
Total expenses$894,832$1,137,247$1,288,842
Total expenses and losses per audited financial statements$3,226,817$3,907,738$7,350,444
Other revenue$2,465,996$2,777,801$6,061,602
Donated services and use of facilities$0$0$0
Prior year adjustments$0$0$0
Losses$0$0$0
Other$2,465,996$2,777,801$6,061,602
Other expenses$134,011$7,310$0
Investment expenses$0$0$0
Other$134,011$7,310$0
Current Officers, Directors, Trustees, and Key Employees
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings9
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?Yes
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?Yes
Does the organization have a written conflict of interest policy?Yes
Former Officers, Directors, Trustees, and Key Employees That Received Compensation or Other Benefits
Loans and AdvancesCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
$0$52,604$0$0
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?Yes
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?Yes
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?Yes
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 20064
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$36,565$-143,982$5,419,909
Program service revenue
Program service revenue 1000000$000$0$273,278
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$5,316$0
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed propertyLessors of nonresidential buildings (except miniwarehouses)$36,565Income exempt from debt-financed (section 514) provisions because at least 85% of the use of the property is for the organization's exempt purposes (Note: This code is only for income from the 15% or less non-exempt purpose use.) (section 514(b)(1)(A))$-149,298$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$5,146,631
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
042400219100%$390,791$7,034,662
042400219100%$0$0
562671847100%$0$0
042400219100%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$78,350$2,351$0
$80,000$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that receives a substantial part of its support from a governmental unit or from the general public
Support Schedule
200420052006
Total$158,921$4,240,427$2,890,446
Gifts, grants, and contributions received$148,744$2,977,590$49,076
Membership fees received$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$1,219,651$2,555,131
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$10,177$43,186$286,239
Net income from unrelated business activities not included above$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0
Other income$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Statements Regarding Other IRS Filings and Tax Compliance (for 2011)
Did the organization have unrelated business gross income of $1,000 or more during the year?Yes
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2011)
Total revenue$494,864
Contributions, Gifts, Grants and Other Similar Amounts$137,117
Program Service Revenue$604,822
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$225,017
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental loss$-472,092
Gross rents (Real / Personal)$72,738 / $0
Less: rental expenses (Real / Personal)$544,830 / $0
Rental income or (loss) (Real / Personal)$-472,092 / $0
Net gain from sales of assets other than inventory$0
Net income from fundraising events$0
Net income from gaming activities$0
Net income from sales of inventory$0
Miscellaneous Revenue$0
Statement of Functional Expenses (for 2011)
Total functional expenses$545,364
Compensation of current officers, directors, trustees, and key employees$677
Other salaries and wages$32,707
Payroll taxes$4,243
Professional fundraising services$0
Other$507,737
Balance Sheet (for 2011)
Total assets$8,530,845
Total liabilities$9,275,247
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$8,886,953
Unsecured notes and loans payable to unrelated third parties$0
Other$388,294
Total net assets or fund balances$-744,402
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2011)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Support Schedule for Organizations Described in Section 509(a)(2) (for 2011)
2007 - 2011 Total
Total support$11,569,157
Gifts, grants, contributions, and membership fees received$368,711
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$10,053,799
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources and Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$1,146,647
Unrelated Trade or Business Income (for 2008)
IncomeExpensesNet
Total$326,819$290,254$36,565
Gross receipts or sales less returns and allowances$0$0$0
Cost of goods sold$0$0$0
Gross profit$0$0$0
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$0$0$0
Rent income$0$0$0
Unrelated debt-financed income$326,819$290,254$36,565
Interest, annuities, royalties, and rents from controlled organizations$0$0$0
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$0$0$0
Advertising income$0$0$0
Other income$0$0$0
Deductions Not Taken Elsewhere (for 2008)
Total deductions$0
Compensation of officers, directors, and trustees$0
Salaries and wages$0
Repairs and maintenance$0
Bad debts$0
Interest$0
Taxes and licenses$0
Charitable contributions$0
Depreciation$0
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$0
Excess exempt expenses$0
Excess readership costs$0
Other deductions$0
Unrelated business taxable income$0
Unrelated business taxable income before net operating loss deduction$36,565
Net operating loss deduction$36,565
Unrelated business taxable income before specific deduction$0
Specific deduction$1,000
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Number of organizations performing similar types of work
Alaska3
Alabama6
Arkansas5
Arizona6
California31
Colorado6
Connecticut17
District of Columbia14
Delaware5
Florida12
Georgia14
Hawaii4
Iowa10
Idaho1
Illinois15
Indiana13
Kansas7
Kentucky11
Louisiana7
Massachusetts20
Maryland12
Maine12
Michigan9
Minnesota7
Missouri13
Mississippi8
Montana3
North Carolina14
North Dakota1
Nebraska2
New Hampshire4
New Jersey10
New Mexico2
New York54
Ohio24
Oklahoma5
Oregon10
Pennsylvania34
Rhode Island8
South Carolina8
South Dakota3
Tennessee9
Texas31
Utah3
Virginia26
Vermont7
Washington11
Wisconsin12
West Virginia8
International1
Total558

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