CASTLE SQUARE TENANTS ORGANIZATION INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: CASTLE SQUARE TENANTS ORGANIZATION INC (EIN 04-3016145)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2023-11-14
IRS object ID: 202303189349308110
Schema version: 2022v5.0
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)
Return	2023-11-14T12:22:01-06:00	ReturnTs
Tax Period End	2022-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	042571780	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	AAFCPAS INC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	50 WASHINGTON STREET	AddressLine1Txt
City	WESTBOROUGH	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01581	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	043016145	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CASTLE SQUARE TENANTS ORGANIZATION INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	CAST	BusinessNameControlTxt
Phone	6173578548	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	476 TREMONT STREET	AddressLine1Txt
City	BOSTON	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	02116	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	ANN MOY	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	6173578548	PhoneNum
Signature	2023-11-10	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	ANN	PersonFirstNm
Person Last	MOY	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JOYCE RIPIANZI CPA	PreparerPersonNm
PTIN	P00548581	PTIN
Phone	5083669100	PhoneNum
Preparation	2023-11-07	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	ANN MOY	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	476 TREMONT STREET	AddressLine1Txt
City	BOSTON	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	02116	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$3,692,309	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.CSTOBOSTON.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1988	FormationYr
Legal Domicile State	MA	LegalDomicileStateCd
Activity Or Mission	CASTLE SQUARE TENANTS ORGANIZATION'S MISSION IS TO PROMOTE THE ECONOMIC, EDUCATIONAL AND SOCIAL EMPOWERMENT OF LOW AND MODERATE INCOME INDIVIDUALS BY PROVIDING ACCESS TO SAFE, QUALITY AFFORDABLE HOUSING AND SUPPORTIVE DIRECT SERVICE PROGRAMS.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	32	TotalEmployeeCnt
Total Volunteers	7	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,035,759	PYContributionsGrantsAmt
CY Contributions Grants	$9,585	CYContributionsGrantsAmt
PY Program Service Revenue	$4,452,919	PYProgramServiceRevenueAmt
CY Program Service Revenue	$1,102,831	CYProgramServiceRevenueAmt
PY Investment Income	$738,730	PYInvestmentIncomeAmt
CY Investment Income	-$551,025	CYInvestmentIncomeAmt
PY Other Revenue	$893	PYOtherRevenueAmt
CY Other Revenue	$26	CYOtherRevenueAmt
PY Total Revenue	$6,228,301	PYTotalRevenueAmt
CY Total Revenue	$561,417	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,046,556	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$933,981	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$986,907	PYOtherExpensesAmt
CY Other Expenses	$1,072,762	CYOtherExpensesAmt
PY Total Expenses	$2,033,463	PYTotalExpensesAmt
CY Total Expenses	$2,006,743	CYTotalExpensesAmt
PY Revenues Less Expenses	$4,194,838	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$1,445,326	CYRevenuesLessExpensesAmt
Total Assets BOY	$46,457,382	TotalAssetsBOYAmt
Total Assets EOY	$40,575,279	TotalAssetsEOYAmt
Total Liabilities BOY	$20,399,396	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$20,315,318	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$26,057,986	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$20,259,961	NetAssetsOrFundBalancesEOYAmt
Mission	CASTLE SQUARE TENANTS ORGANIZATION'S MISSION IS TO PROMOTE THE ECONOMIC, EDUCATIONAL AND SOCIAL EMPOWERMENT OF LOW AND MODERATE INCOME INDIVIDUALS BY PROVIDING ACCESS TO SAFE, QUALITY AFFORDABLE HOUSING AND SUPPORTIVE DIRECT SERVICE PROGRAMS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$996,045	ExpenseAmt
Revenue	$1,102,857	RevenueAmt
Desc	CASTLE SQUARE TENANTS ORGANIZATION'S PROGRAMS PROMOTE THE ECONOMIC, EDUCATIONAL AND SOCIAL EMPOWERMENT OF LOW AND MODERATE INCOME INDIVIDUALS AND PROVIDE ACCESS TO SAFE, QUALITY AFFORDABLE HOUSING.	Desc
Total Program Service Expenses	$996,045	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	139	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	32	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	7	GoverningBodyVotingMembersCnt
Independent Voting Member	7	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	MA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	DEBORAH BACKUS-GILCHRIST	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	6173578548	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	476 TREMONT STREET	AddressLine1Txt
City	BOSTON	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	02116	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd
DEBORAH BACKUS-GILCHRIST
EXECUTIVE DIRECTOR	40.00	2.00	Yes (X)	$113,592	$0	$0
ANN MOY
PRESIDENT	25.00	2.00	Yes (X)	$0	$0	$0	Yes (X)
TERRANCE WOOLFORK
VICE PRESIDENT	7.00	2.00	Yes (X)	$0	$0	$0	Yes (X)
YVONNE HOLMES
TREASURER	7.00	2.00	Yes (X)	$0	$0	$0	Yes (X)
NHI LE TANG
SECRETARY	10.00		Yes (X)	$0	$0	$0	Yes (X)
HUI LING CHEN
DIRECTOR	12.00			$0	$0	$0	Yes (X)
VERNON MILLS
DIRECTOR	7.00			$0	$0	$0	Yes (X)
ENEIDA LEBRON
DIRECTOR	7.00			$0	$0	$0	Yes (X)
LILY SEETO
DIRECTOR (UNTIL 9/2022)	4.00			$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$113,592	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	AAFCPAS	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	50 WASHINGTON STREET	AddressLine1Txt
City	WESTBOROUGH	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01581	ZIPCd

Field	Value	IRS element (for citing)
Services	OUTSOURCED ACCOUNTING	ServicesDesc
Compensation	$199,540	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Membership Dues	$3,630	MembershipDuesAmt
All Other Contributions	$5,955	AllOtherContributionsAmt
Total Contributions	$9,585	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MANAGEMENT SERVICES	611710	$555,173	$555,173
REIMBURSED EXPENSES	900099	$475,244	$475,244
PROGRAM USER FEES	611710	$57,139	$57,139
PARKING FEES	611710	$15,275	$15,275

Field	Value	IRS element (for citing)
Total Program Service Revenue	$1,102,831	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$600,203	TotalRevenueColumnAmt
Exclusion	$600,203	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$1,979,664	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$3,130,892	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	-$1,151,228	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$1,151,228	TotalRevenueColumnAmt
Exclusion	-$1,151,228	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS REVENUE	Desc
Business	900099	BusinessCd
Total Revenue Column	$26	TotalRevenueColumnAmt
Related Or Exempt Func Income	$26	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$26	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$561,417	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,102,857	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	-$551,025	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$113,592	TotalAmt
Program Services	$34,078	ProgramServicesAmt
Management And General	$79,514	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$692,370	TotalAmt
Program Services	$519,891	ProgramServicesAmt
Management And General	$172,479	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$72,948	TotalAmt
Program Services	$35,170	ProgramServicesAmt
Management And General	$37,778	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$55,071	TotalAmt
Program Services	$32,845	ProgramServicesAmt
Management And General	$22,226	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$52,191	TotalAmt
Program Services	$36,629	ProgramServicesAmt
Management And General	$15,562	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$223,551	TotalAmt
Management And General	$223,551	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$267,366	TotalAmt
Management And General	$267,366	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$146,534	TotalAmt
Program Services	$57,465	ProgramServicesAmt
Management And General	$89,069	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$1,846	TotalAmt
Program Services	$1,562	ProgramServicesAmt
Management And General	$284	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$22,340	TotalAmt
Program Services	$12,276	ProgramServicesAmt
Management And General	$10,064	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$176	TotalAmt
Program Services	$83	ProgramServicesAmt
Management And General	$93	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$15,278	TotalAmt
Program Services	$10,571	ProgramServicesAmt
Management And General	$4,707	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$11,872	TotalAmt
Management And General	$11,872	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
COMMUNITY ACTIVITIES	$279,507	$253,777	$25,730
MANAGEMENT FEE	$38,628		$38,628
BANQUETS	$8,600	$300	$8,300
MISCELLANEOUS	$1,827	$473	$1,354

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,046	TotalAmt
Program Services	$925	ProgramServicesAmt
Management And General	$2,121	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,006,743	TotalAmt
Program Services	$996,045	ProgramServicesAmt
Management And General	$1,010,698	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$785,106	BOYAmt
EOY	$315,726	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$98,953	BOYAmt
EOY	$238,943	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$1,806	BOYAmt
EOY	$1,560	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$224,051	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$135,023	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$100,900	BOYAmt
EOY	$89,028	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$11,956,836	BOYAmt
EOY	$10,200,629	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$23,795	BOYAmt
EOY	$21,351	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$33,489,986	BOYAmt
EOY	$29,708,042	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$46,457,382	BOYAmt
EOY	$40,575,279	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$165,333	BOYAmt
EOY	$81,255	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$20,234,063	BOYAmt
EOY	$20,234,063	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$20,399,396	BOYAmt
EOY	$20,315,318	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$25,997,942	BOYAmt
EOY	$20,240,617	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$60,044	BOYAmt
EOY	$19,344	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$26,057,986	BOYAmt
EOY	$20,259,961	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$46,457,382	BOYAmt
EOY	$40,575,279	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$1,445,326	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$4,531,282	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$178,583	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$348,024	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$310,967	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$180,342	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,035,759	CurrentTaxYearMinus1YearAmt
Current Tax Year	$9,585	CurrentTaxYearAmt
Total	$1,884,677	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$3,528,938	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$3,550,006	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$3,964,740	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$4,452,919	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,102,831	CurrentTaxYearAmt
Total	$16,599,434	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$3,876,962	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$3,860,973	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$4,145,082	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$5,488,678	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,112,416	CurrentTaxYearAmt
Total	$18,484,111	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$18,484,111	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$436,641	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$309,080	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$258,736	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$315,011	CurrentTaxYearMinus1YearAmt
Current Tax Year	$600,203	CurrentTaxYearAmt
Total	$1,919,671	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$436,641	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$309,080	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$258,736	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$315,011	CurrentTaxYearMinus1YearAmt
Current Tax Year	$600,203	CurrentTaxYearAmt
Total	$1,919,671	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	$391,006	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$893	CurrentTaxYearMinus1YearAmt
Current Tax Year	$26	CurrentTaxYearAmt
Total	$391,925	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$4,313,603	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$4,170,053	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$4,794,824	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$5,804,582	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,712,645	CurrentTaxYearAmt
Total	$20,795,707	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.88880	PublicSupportCY509Pct
Public Support PY509	0.91460	PublicSupportPY509Pct
Investment Income CY	0.09230	InvestmentIncomeCYPct
Investment Income PY	0.06780	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$178,087	OtherCostOrOtherBasisAmt
Depreciation	$89,059	DepreciationAmt
Book Value	$89,028	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$45,964	OtherCostOrOtherBasisAmt
Depreciation	$45,964	DepreciationAmt
Book Value	$0	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$89,028	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt
DUE FROM RELATED PARTY	$12,610,328
INVESTMENTS HELD IN TRUST	$17,097,714

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$29,708,042	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	INVESTMENT IN SUBSIDIARY	Desc
Amt	$20,234,063	Amt

Field	Value	IRS element (for citing)
Total Liability	$20,234,063	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	INCOME TAXES: CASTLE SQUARE TENANT ORGANIZATION (THE ORGANIZATION) IS A NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES ON TRADE OR BUSINESS PROFITS GENERATED BY ACTIVITIES RELATED TO THE ORGANIZATION'S EXEMPT FUNCTION. THE ORGANIZATION MAY BE SUBJECT TO FEDERAL AND STATE INCOME TAXES FOR PROFITS GENERATED FROM TRADE OR BUSINESS ACTIVITIES UNRELATED TO THE ORGANIZATION'S EXEMPT FUNCTION. AS OF DECEMBER 31, 2022, MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS NOT GENERATED ANY UNRELATED BUSINESS TAXABLE INCOME. THE ORGANIZATION ASSESSES THE RECORDING OF UNCERTAIN TAX POSITIONS BY EVALUATING THE MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT REQUIREMENTS A TAX POSITION MUST MEET BEFORE BEING RECOGNIZED AS A BENEFIT IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION'S POLICY IS TO RECOGNIZE INTEREST AND PENALTIES ACCRUED ON ANY UNCERTAIN TAX POSITIONS AS A COMPONENT OF INCOME TAX EXPENSE, IF ANY, IN ITS CONSOLIDATED STATEMENT OF ACTIVITIES. THE ORGANIZATION HAS NOT RECOGNIZED ANY LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED BENEFITS AS OF DECEMBER 31, 2022. THE ORGANIZATION DOES NOT EXPECT ANY MATERIAL CHANGE IN UNCERTAIN TAX BENEFITS WITHIN THE NEXT 12 MONTHS.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 12C	CSTO REVIEWS THE ACTION OF AN EMPLOYEE OR A BOARD MEMBER WHICH MIGHT CONSTITUTE A CONFLICT OF INTEREST OR A PERCEIVED CONFLICT OF INTEREST. THE EXECUTIVE DIRECTOR AND CSTO BOARD PRESIDENT ROUTINELY REMIND EMPLOYEES AND BOARD MEMBERS OF ANY POTENTIAL RISK RELATED TO CORPORATE, GOVERNANCE, AND HR MATTERS, AND CONSULT CSTO ATTORNEYS FOR GUIDANCE.
FORM 990, PART VI, SECTION B, LINE 15	IN CALCULATING THE EXECUTIVE DIRECTOR'S PAY, THE NONPROFIT THIRD SECTOR NEW ENGLAND WAS CONSULTED.
FORM 990, PART VI, SECTION C, LINE 19	THE DOCUMENTS ARE AVAILABLE UPON REQUEST
FORM 990, PART XI, LINE 9:	GAIN ON CHANGE IN FAIR VALUE OF INVESTMENT IN PARTNERSHIP 178,583.
PART XII, LINE 2C:	THE BOARD OF DIRECTORS IS RESPONSIBLE FOR THE SELECTION OF AN INDEPENDENT AUDITOR AND OVERSIGHT OF THE AUDIT.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	CASTLE SQUARE TENANTS ORGANIZATION 2020 CHARITABLE TRUST	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	476 TREMONT STREET	AddressLine1Txt
City	BOSTON	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	02116	ZIPCd

Field	Value	IRS element (for citing)
EIN	853810338	EIN
Primary Activities	GRANTS AND LOANS	PrimaryActivitiesTxt
Legal Domicile State	MA	LegalDomicileStateCd
Exempt Code Section	501(C)(3)	ExemptCodeSectionTxt
Public Charity Status	LINE 12A, I	PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	CASTLE SQUARE TENANTS ORGANIZATION INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Controlled Organization	Yes (1)	ControlledOrganizationInd

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Disproportionate AllocationsDisproportionateAllocationsInd	General Or Managing PartnerGeneralOrManagingPartnerInd	OwnershipOwnershipPct
CSTO WINN MANAGER LLC
476 TREMONT STREET	BOSTON	MA	02116	272046686	MANAGE MULTI FAMILY LOW INCOME HOUSING PROPERTY	MA	CSTO SUBSIDIARY LLC	0	0	0.51000
CSTO WINN DEVELOPER LLC
6 FANEUIL HALL MARKET PLACE	BOSTON	MA	02109	263883860	DEVELOP MULTI FAMILY LOW INCOME HOUSING PROPERTY	MA	CASTLE SQUARE TENANTS ORGANIZATION INC	0	0	0.51000

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	CSTO SUBSIDIARY LLC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	476 TREMONT STREET	AddressLine1Txt
City	BOSTON	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	02116	ZIPCd

Field	Value	IRS element (for citing)
EIN	274738796	EIN
Primary Activities	DEVELOPER OF HOUSING PROJECT	PrimaryActivitiesTxt
Legal Domicile State	MA	LegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	CASTLE SQAURE TENANTS ORGANIZATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Entity Type	C	EntityTypeTxt
Share Of Total Income	$3,119,474	ShareOfTotalIncomeAmt
Share Of EOY Assets	$12,588,986	ShareOfEOYAssetsAmt
Ownership	1.00000	OwnershipPct
Controlled Organization	Yes (1)	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	Yes (1)	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	Yes (1)	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	Yes (1)	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	Yes (1)	TransferToOtherOrgInd
Transfer From Other Org	Yes (1)	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (4 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
CSTO SUBSIDIARY LLC
Q	$12,609,446	FMV
CASTLE SQUARE TENANTS ORGANIZATION 2020 CHARITABLE TRUST
Q	$53,260	FMV
CSTO SUBSIDIARY LLC
S	$800,000	FMV
CSTO SUBSIDIARY LLC
S	$462,617	FMV