Phillips Brook House Association Incorporated in Cambridge, Massachusetts (MA)

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Phillips Brook House Association Incorporated
Employer Identification Number (EIN)046046123
Name of OrganizationPhillips Brook House Association Incorporated
AddressHarvard University, Cambridge, MA 02138
ActivitiesSchool, college, trade school, etc., Other school related activities, Fundraising
SubsectionCharitable Organization
Ruling Date11/1954
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 Period01/2012
Assets$1,000,000 to $4,999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$4,894,987
Amount of Income$2,304,671
Form 990 Revenue Amount$2,110,864
National Taxonomy of Exempt Entities (NTEE)Educational Institutions and Related Activities: Student Services, Organizations of Students


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Amount of income in 2012: $2,304,671
This organization: 

 $2,304,671
Other organizations performing similar types of work: 

 $1,339,277

Assets in 2012: $4,894,987
Phillips Brook House Association Incorporated: 

 $4,894,987
Other organizations performing similar types of work: 

 $1,675,210

Expenses in 2007: $1,738,652
This organization: 

 $1,738,652
Other organizations performing similar types of work: 

 $1,530,102

Income to expenses ratio in 2007: 1.3
Phillips Brook House Association Incorporated: 

 1.3
Other organizations performing similar types of work: 

 1.1

Expenses allocated to program services in 2007: 82.0%
Phillips Brook House Association Incorporated: 

 82.0%
Other organizations performing similar types of work: 

 81.5%

Number of employees in 2007: 12
This organization: 

 12
Other organizations performing similar types of work: 

 59

Employees paid over $50,000 in 2007: 25.0%
Phillips Brook House Association Incorporated: 

 25.0%
Other organizations performing similar types of work: 

 2.2%

Grants share in income in 2007: 59.0%
Phillips Brook House Association Incorporated: 

 59.0%
Other organizations performing similar types of work: 

 0.3%

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
20002001200220032004200520062007
Total revenue$2,365,907$1,645,803$1,597,431$1,696,672$1,757,784$1,767,748$2,215,987$2,263,350
Contributions, gifts, grants, and similar amounts received$2,192,174$1,364,832$1,296,456$1,280,642$1,156,087$1,206,825$1,265,262$1,335,696
Contributions to donor advised funds$0$0
Direct public support$2,117,748$1,257,294$1,222,174$1,154,977$1,103,634$1,144,827$1,203,754$1,262,537
Indirect public support$0$0$0$0$0$0$0$0
Government contributions (grants)$74,426$107,538$74,282$125,665$52,453$61,998$61,508$73,159
Program service revenue including government fees and contracts$0$0$0$0$0$91,882$77,873$72,197
Membership dues and assessments$0$0$0$0$0$0$0$0
Interest on savings and temporary cash investments$8,574$45,038$24,156$24,937$28,325$31,770$52,323$101,243
Dividends and interest from securities$0$0$0$0$0$0$0$0
Net rental income or (loss)$0$0$0$0$0$0$0$0
Gross rents$0$0$0$0$0$0$0$0
Less: rental expenses$0$0$0$0$0$0$0$0
Other investment income$103,543$142,601$142,047$219,349$277,140$305,057$597,150$516,909
Gain or (loss) from sales of assets other than inventory$0$0$-12,072$-3,450$36,113$12,183$55,306$50,881
Gross amount from sales of assets other than inventory$0$0$618,465$540,054$1,151,885$391,312$658,068$622,879
Less: cost or other basis and sales expenses$0$0$630,537$543,504$1,115,772$379,129$602,762$571,998
Net income or (loss) from special events and activities$33,369$55,192$93,688$88,850$86,203$109,011$158,404$171,312
Gross revenue$33,369$55,192$93,688$88,850$86,203$109,011$158,404$171,312
Less: direct expenses other than fundraising expenses$0$0$0$0$0$0$0$0
Gross profit or (loss) from sales of inventory$0$0$0$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0$0$0$0
Other revenue$28,247$38,140$53,156$86,344$173,916$11,020$9,669$15,112
Total expenses$1,297,363$1,514,245$1,479,811$1,467,134$1,609,393$1,607,965$1,718,305$1,738,652
Program services$897,411$1,048,518$1,096,001$1,170,368$1,290,241$1,243,533$1,354,109$1,426,090
Management and general$248,769$297,671$189,460$109,756$136,751$161,397$245,194$162,784
Fundraising$151,183$168,056$194,350$187,010$182,401$203,035$119,002$149,778
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$1,237,076$1,359,926$1,397,839$1,867,395$2,050,565$2,223,652$2,753,124$3,262,327
Excess or (deficit) for the year$1,068,544$131,558$117,620$229,538$148,391$159,783$497,682$524,698
Net assets or fund balances at beginning of year$156,332$1,237,076$1,359,926$1,397,839$1,867,395$2,050,565$2,223,652$2,753,124
Other changes in net assets or fund balances$12,200$-8,708$-79,707$240,018$34,779$13,304$31,790$-15,495
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$1,738,652$1,426,090$162,784$149,778
Grants paid from donor advised funds$0
Other grants and allocations$135,552
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$96,152$28,846$48,076$19,230
Compensation of former officers, directors, key employees, etc.$0$0$0$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$566,474$477,440$18,727$70,307
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$56,720$31,414$4,044$21,262
Payroll taxes$49,295$38,312$4,413$6,570
Professional fundraising fees$0$0$0$0
Accounting fees$13,690$0$13,690$0
Legal fees$0$0$0$0
Supplies$5,592$2,130$3,462$0
Telephone$22,980$10,984$11,485$511
Postage and shipping$0$0$0$0
Occupancy$44,524$43,539$985$0
Equipment rental and maintenance$147,513$145,180$2,231$102
Printing and publications$4,140$2,821$1,319$0
Travel$124,513$113,195$10,980$338
Conferences, conventions, and meetings$0$0$0$0
Interest$0$0$0$0
Depreciation, depletion, etc.$45,914$45,914$0$0
Other expenses not covered above$425,593$350,763$43,372$31,458
Balance Sheets
20002001200220032004200520062007
Total assets$1,359,994$1,615,611$1,698,929$2,481,865$2,233,824$2,559,717$2,979,664$3,408,128
Cash - non-interest-bearing$0$0$0$0$0$0$0$480,119
Savings and temporary cash investments$911,967$109,640$105,133$493,828$170,492$464,577$770,512$139,212
Accounts receivable less allowance for doubtful accounts$0$7,253$7,745$6,921$4,802$5,667$6,979$9,146
Pledges receivable less allowance for doubtful accounts$164,090$269,013$268,203$279,025$150,203$143,879$146,581$136,914
Grants receivable$0$0$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$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$0$0$0$0$0$0$0$0
Inventories for sale or use$0$0$0$0$0$0$0$0
Prepaid expenses and deferred charges$0$0$0$0$0$0$0$0
Investments - publicly-traded securities$1,960,980$2,563,283
Investments - other securities$216,994$1,116,360$1,232,956$1,564,062$1,742,366$1,829,275$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0$0
Investments - other$0$0$0$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$60,233$105,235$66,330$133,052$158,668$106,342$81,994$60,073
Other assets, including program-related investments$6,710$8,110$18,562$4,977$7,293$9,977$12,618$19,381
Total liabilities$122,918$255,685$301,090$614,470$183,259$336,065$226,540$145,801
Accounts payable and accrued expenses$75,778$255,685$301,090$547,184$131,207$299,248$206,650$125,349
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$0$0$0$0$0$0$0$0
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0$0
Mortgages and other notes payable$47,140$0$0$67,286$52,052$36,817$19,890$20,452
Other liabilities$0$0$0$0$0$0$0$0
Total liabilities and net assets/fund balances$1,359,994$1,615,611$1,698,929$2,481,865$2,233,824$2,559,717$2,979,664$3,408,128
Total net assets or fund balances$1,237,076$1,359,926$1,397,839$1,867,395$2,050,565$2,223,652$2,753,124$3,262,327
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$2,365,907$1,645,803$1,597,431$1,696,672$1,757,784$1,767,748$2,215,987$2,263,350
Total revenue, gains, and other support per audited financial statements$2,821,582$2,083,982$1,924,820$2,363,859$2,289,497$2,341,147$2,740,641$2,814,444
Other expenses$455,675$438,179$327,389$667,187$531,713$573,399$524,654$551,094
Net unrealized gains on investments$0$0$-79,707$240,018$34,779$13,304$31,790$-15,495
Donated services and use of facilities$455,675$438,179$407,096$427,169$496,934$560,095$492,864$566,589
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Other revenue$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$1,297,363$1,514,245$1,479,811$1,467,134$1,609,393$1,607,965$1,718,305$1,738,652
Total expenses and losses per audited financial statements$1,753,038$1,961,131$1,886,908$1,894,303$2,106,327$2,168,060$2,211,169$2,305,241
Other revenue$455,675$446,886$407,097$427,169$496,934$560,095$492,864$566,589
Donated services and use of facilities$455,675$438,179$407,097$427,169$496,934$560,095$492,864$566,589
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$8,707$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Other expenses$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
35$77,906$18,246$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings21
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?No
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?No
Does the organization have a written conflict of interest policy?No
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?No
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?No
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)?No
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, 200612
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$669,033$258,621
Program service revenue
Program service revenue 1000000$000$0$72,197
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)$101,243$0
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$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)$516,909$0
Gain or (loss) from sales of assets other than inventory000000$0Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))$50,881$0
Net income or (loss) from special events000000$000$0$171,312
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$15,112
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
0000000000%$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
$68,516$16,049$0
$65,338$15,303$0
$44,489$15,619$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
19992000200120022003200420052006
Total$1,173,169$2,332,538$1,645,803$1,467,456$1,700,122$1,721,671$1,755,565$2,156,667
Gifts, grants, and contributions received$1,057,832$2,192,174$1,364,832$1,296,456$1,280,642$1,156,087$1,206,825$1,261,248
Membership fees received$0$0$0$0$0$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$87,044$8,574$38,140$53,156$86,344$173,916$102,902$77,873
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$5,868$103,543$187,639$24,156$244,286$305,465$336,827$649,473
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$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$0$0$0$0$0
Other income$22,425$28,247$55,192$93,688$88,850$86,203$109,011$168,073
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 2012)
Did the organization have unrelated business gross income of $1,000 or more during the year?No
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 2012)
Total revenue$2,110,864
Contributions, Gifts, Grants and Other Similar Amounts$1,273,958
Program Service Revenue$98,514
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$694,236
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$0
Net gain from sales of assets other than inventory$11,224
Gross amount from sales of assets other than inventory (Securities / Other)$203,031 / $2,000
Less: cost or other basis and sales expenses (Securities / Other)$193,807 / $0
Gain or (loss) (Securities / Other)$9,224 / $2,000
Net income from fundraising events$0
Net income from gaming activities$0
Net income from sales of inventory$0
Miscellaneous Revenue$32,932
Statement of Functional Expenses (for 2012)
Total functional expenses$1,955,283
Compensation of current officers, directors, trustees, and key employees$159,925
Other salaries and wages$588,611
Payroll taxes$47,089
Professional fundraising services$0
Other$1,159,658
Balance Sheet (for 2012)
Total assets$4,894,987
Total liabilities$315,504
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$0
Unsecured notes and loans payable to unrelated third parties$0
Other$315,504
Total net assets or fund balances$4,579,483
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2012)
The organization is not a private foundation because it is:An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2012)
2008 - 2012 Total
Total Support$10,675,983
Gifts, grants, contributions, and membership fees received$7,279,020
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$3,396,963
Gross receipts from related activities, etc.$498,363
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11Founders Woods Ltd5700 College Rd, Lisle, IL 60532-2851IL1946-03$1,885,795
12Colonial Club Of Princeton University40 Prospect Ave, Princeton, NJ 08540-5211NJ1942-08$1,761,752
13Student Association Of The State University Of N Y At FredoniaState University Of Ny, Fredonia, NY 14063NY1996-02$1,223,170
14Health Occupations Students Of America, Georgia2410 Hog Mountain Rd, Watkinsville, GA 30677-4811GA1982-02$671,131
15Castle Challenger Learning Center Foundation3460 Challenger Way, Atwater, CA 95301-5153CA1994-03$532,678
16Alpha Xi Delta National Housing Corporation Inc, Building Corporation Of Edmond Ok1719 Drakestone Ave, Nichols Hills, OK 73120-1009OK2000-08$169,903
17Jewish Student Centers Of Maryland IncPikesville, MD 21208MD$31,992
18Associated Students California State University Fullerton Inc800 N State College Blvd 227, Fullerton, CA 92831-3547CA1975-11$14,013,940
19Associated Students California State University18111 Nordhoff St, Northridge, CA 91330-8260CA1960-02$7,900,523
20Associated Students Inc California State University East Bay25800 Carlos Bee Blvd, Hayward, CA 94542-3000CA1991-06$4,013,302
Number of organizations performing similar types of work
Arizona1
California17
Colorado1
Connecticut1
District of Columbia1
Georgia1
Illinois2
Indiana1
Kansas2
Louisiana1
Massachusetts1
Maryland2
Maine1
Michigan2
Minnesota1
North Carolina1
Nebraska1
New Jersey1
New York1
Oklahoma1
Pennsylvania3
Texas1
Virginia1
Total45

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