ESSEX STREET MANAGEMENT INCORPORATED: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
ESSEX STREET MANAGEMENT INCORPORATED (EIN 04-3534715)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-11-14
IRS object ID
202333189349315713
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 ReturnHeader

FieldValueIRS element (for citing)
Return2023-11-14T16:51:01-06:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN410746749PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CLIFTONLARSONALLEN LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14 BATTERYMARCH PARK SUITE 100AddressLine1Txt
CityQUINCYCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02169ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN043534715EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ESSEX STREET MANAGEMENT INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlESSEBusinessNameControlTxt
Phone6175206387PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1362 GREEN STREETAddressLine1Txt
CityCAMBRIDGECityNm
State AbbreviationMAStateAbbreviationCd
ZIP02139ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJOHN FILIPPersonNm
Person TitleCFOPersonTitleTxt
Phone6175206387PhoneNum
Signature2023-11-14SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJOHNPersonFirstNm
Person LastFILIPPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDANIELLE NIHILLPreparerPersonNm
PTINP01350943PTIN
Phone7819821001PhoneNum
Preparation2023-11-14PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJOHN FILIPPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1362 GREEN STREETAddressLine1Txt
CityCAMBRIDGECityNm
State AbbreviationMAStateAbbreviationCd
ZIP02139ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$4,400,600GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.CAMBRIDGE-HOUSING.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2003FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionPROVIDES MANAGEMENT AND SUPPORTING SERVICES FOR RELATED ORGANIZATIONS IN CAMBRIDGE, MAActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers5TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$941,184PYProgramServiceRevenueAmt
CY Program Service Revenue$4,342,455CYProgramServiceRevenueAmt
PY Investment Income$31,178PYInvestmentIncomeAmt
CY Investment Income$58,145CYInvestmentIncomeAmt
PY Other Revenue$108,591PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,080,953PYTotalRevenueAmt
CY Total Revenue$4,400,600CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$29,846PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$28,837CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,060,613PYOtherExpensesAmt
CY Other Expenses$4,320,127CYOtherExpensesAmt
PY Total Expenses$1,090,459PYTotalExpensesAmt
CY Total Expenses$4,348,964CYTotalExpensesAmt
PY Revenues Less Expenses-$9,506PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$51,636CYRevenuesLessExpensesAmt
Total Assets BOY$44,198,905TotalAssetsBOYAmt
Total Assets EOY$48,042,130TotalAssetsEOYAmt
Total Liabilities BOY$35,605,027TotalLiabilitiesBOYAmt
Total Liabilities EOY$39,396,616TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$8,593,878NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$8,645,514NetAssetsOrFundBalancesEOYAmt
MissionTHE ORGANIZATION'S MISSION IS TO PROVIDE MANAGEMENT AND SUPPORTING SERVICES FOR RELATED ORGANIZATIONS WHICH OWN AND OPERATE LOW-INCOME HOUSING UNITS FOR QUALIFYING INDIVIDUALS IN THE CITY OF CAMBRIDGE AND TO PROVIDE LONG-TERM DEVELOPMENT SERVICES FOR SUCH HOUSING UNITS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$4,261,802ExpenseAmt
Revenue$4,342,455RevenueAmt
DescOWNER/OPERATOR OF 14 LOW-INCOME HOUSING UNITS AND AN 8-UNIT HOUSING COMPLEX FOR QUALIFIED LOW-INCOME INDIVIDUALS IN THE CITY OF CAMBRIDGE, MA, AND DEVELOPER AND MANAGING MEMBER OF SEVEN PUBLIC HOUSING REHABILITATION PROJECTS CURRENTLY UNDERGOING SIGNIFICANT PROPERTY REVITALIZATION.Desc
Total Program Service Expenses$4,261,802TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded EntityYes (1)DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JOSEPH DIMAMBROBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6175206387PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1362 GREEN STREETAddressLine1Txt
CityCAMBRIDGECityNm
State AbbreviationMAStateAbbreviationCd
ZIP02139ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
MICHAEL J JOHNSTON
CLERK1.0040.00Yes (X)Yes (X)$0$249,651$73,362
BRENDA SNOWDEN DOWNING
DEPUTY EXECUTIVE DIRECTOR1.0040.00Yes (X)$0$230,304$68,159
MARGARET DONNELLY-MORAN
DIRECTOR OF PLANNING & DEV1.0040.00Yes (X)$0$251,297$45,357
JOHN FILIP
CHIEF FINANCIAL OFFICER1.0040.00Yes (X)$0$238,993$53,897
KEVIN J BRAGA
DIRECTOR OF OPERATIONS1.0040.00Yes (X)$0$204,748$64,908
HANNAH M BOLCOME
DIRECTOR OF LEASED HOUSING (UNTIL 2/22)1.0040.00Yes (X)$0$63,625$0
ELAINE DEROSA
PRESIDENT1.002.00Yes (X)Yes (X)$0$0$0
LOUIS BACCI III
VICE PRESIDENT1.002.00Yes (X)Yes (X)$0$0$0
GERALD J CLARK
TREASURER1.002.00Yes (X)Yes (X)$0$0$0
VICTORIA BERGLAND
DIRECTOR1.002.00Yes (X)$0$0$0
SUSAN T CONNELLY
DIRECTOR1.002.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$1,238,618TotReportableCompRltdOrgAmt
Total Other Compensation$305,683TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1HEADING HOME INCBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1186 MASSACHUSETTS AVENUEAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02115ZIPCd
FieldValueIRS element (for citing)
ServicesHOUSING SERVICES PROVIDEDServicesDesc
Compensation$236,576CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
DEVELOPMENT FEE INCOME532000$3,895,453$3,895,453
RENTS & LEASE INCOME532000$447,002$447,002
FieldValueIRS element (for citing)
Total Program Service Revenue$4,342,455TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$58,145TotalRevenueColumnAmt
Exclusion$58,145ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,400,600TotalRevenueColumnAmt
Related Or Exempt Func Income$4,342,455RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$58,145ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$20,658TotalAmt
Program Services$20,658ProgramServicesAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$8,179TotalAmt
Program Services$8,179ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$48,317TotalAmt
Management And General$48,317ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$2,015TotalAmt
Management And General$2,015ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$28,918TotalAmt
Management And General$28,918ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$2,940TotalAmt
Management And General$2,940ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$435TotalAmt
Management And General$435ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$43,270TotalAmt
Program Services$43,270ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$47,364TotalAmt
Program Services$47,364ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$134,112TotalAmt
Program Services$134,112ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$36,917TotalAmt
Program Services$36,917ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
DEVELOPMENT FEE$3,895,453$3,895,453
CONDO FEES$65,740$65,740
CONTRACT COSTS$10,109$10,109
ADMINISTRATIVE EXPENSE$4,537$4,537

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$4,348,964TotalAmt
Program Services$4,261,802ProgramServicesAmt
Management And General$87,162ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$32,455,010BOYAmt
EOY$32,638,263EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$6,670,036BOYAmt
EOY$26,396EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$16,186BOYAmt
EOY$17,032EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$5,408,534LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$2,535,091LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$3,007,555BOYAmt
EOY$2,873,443EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$2,050,118BOYAmt
EOY$12,486,996EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$44,198,905BOYAmt
EOY$48,042,130EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$145,241BOYAmt
EOY$84,166EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$603BOYAmt
EOY$1,151EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$2,701,381BOYAmt
EOY$2,658,044EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$32,757,802BOYAmt
EOY$36,653,255EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$35,605,027BOYAmt
EOY$39,396,616EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$8,593,878BOYAmt
EOY$8,645,514EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$8,593,878BOYAmt
EOY$8,645,514EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$44,198,905BOYAmt
EOY$48,042,130EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$51,636ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6,142,450CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,740,369CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,908,724CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,049,775CurrentTaxYearMinus1YearAmt
Current Tax Year$4,342,455CurrentTaxYearAmt
Total$18,183,773TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6,142,450CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,740,369CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,908,724CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,049,775CurrentTaxYearMinus1YearAmt
Current Tax Year$4,342,455CurrentTaxYearAmt
Total$18,183,773TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$18,183,773PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$30,521CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$158,159CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$43,845CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$31,178CurrentTaxYearMinus1YearAmt
Current Tax Year$58,145CurrentTaxYearAmt
Total$321,848TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$30,521CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$158,159CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$43,845CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$31,178CurrentTaxYearMinus1YearAmt
Current Tax Year$58,145CurrentTaxYearAmt
Total$321,848TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6,172,971CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,898,528CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,952,569CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,080,953CurrentTaxYearMinus1YearAmt
Current Tax Year$4,400,600CurrentTaxYearAmt
Total$18,505,621TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.98260PublicSupportCY509Pct
Public Support PY5090.98590PublicSupportPY509Pct
Investment Income CY0.01740InvestmentIncomeCYPct
Investment Income PY0.01410InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$205,766OtherCostOrOtherBasisAmt
Book Value$205,766BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$5,140,126OtherCostOrOtherBasisAmt
Depreciation$2,472,449DepreciationAmt
Book Value$2,667,677BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$62,642OtherCostOrOtherBasisAmt
Depreciation$62,642DepreciationAmt
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$2,873,443TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDescBook ValueBookValueAmt
MORTGAGE ESCROW DEPOSITS$6,419
DEVELOPMENT FEE RECEIVABLE$10,437,109
INVESTMENTS IN UNCONSOLIDATED ENTIT$2,043,468
FieldValueIRS element (for citing)
Total Book Value Other Assets$12,486,996TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDEVELOPMENT FEES PAYABLEDesc
Amt$36,653,255Amt
FieldValueIRS element (for citing)
Total Liability$36,653,255TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationMANAGEMENT HAS EVALUATED SIGNIFICANT TAX POSITIONS AGAINST THE CRITERIA ESTABLISHED BY PROFESSIONAL STANDARDS AND BELIEVES THERE ARE NO SUCH TAX POSITIONS REQUIRING ACCOUNTING RECOGNITION IN THE CONSOLIDATED FINANCIAL STATEMENTS. MANAGEMENT DOES NOT BELIEVE ITS EVALUATION OF TAX POSITIONS WILL SIGNIFICANTLY CHANGE WITHIN 12 MONTHS OF DECEMBER 31, 2022. ANY CHANGES IN TAX POSITIONS WILL BE RECORDED WHEN THE ULTIMATE OUTCOME BECOMES KNOWN.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
MICHAEL J JOHNSTON
CLERK$0$247,435$0$2,216$0$0$0$47,958$0$25,404$0$323,013$0$0
BRENDA SNOWDEN DOWNING
DEPUTY EXECUTIVE DIRECTOR$0$218,004$0$12,300$0$0$0$42,752$0$25,407$0$298,463$0$0
MARGARET DONNELLY-MORAN
DIRECTOR OF PLANNING & DEV$0$239,297$0$12,000$0$0$0$45,279$0$78$0$296,654$0$0
JOHN FILIP
CHIEF FINANCIAL OFFICER$0$226,493$0$12,500$0$0$0$43,531$0$10,366$0$292,890$0$0
KEVIN J BRAGA
DIRECTOR OF OPERATIONS$0$192,498$0$12,250$0$0$0$37,521$0$27,387$0$269,656$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 3FormAndLineReferenceDesc
ExplanationTHE BOARD OF CAMBRIDGE HOUSING AUTHORITY (CHA), A RELATED ORGANIZATION, APPOINTS A CLERK WHO USES A DILIGENT REVIEW PROCESS TO DETERMINE COMPENSATION OF OFFICERS AND TOP MANAGEMENT. THE COMPENSATION PROCESS INCLUDES A REVIEW OF MARKET RATES AND PASSED AFTER A REVIEW BY THE BOARD. THE COMPENSATION CONTRACT IS KEPT CURRENT BY THE ORGANIZATION'S HUMAN RESOURCES DEPARTMENT. COMPENSATION IS ONLY RECEIVED BY CHA ACTIVITIES - NO COMPENSATION IS PAID DIRECTLY FROM ESSEX STREET MANAGEMENT, INC.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE COMPLETE FORM 990 IS REVIEWED BY THE CLERK AND THE CFO OF THE ORGANIZATION WHO ARE AUTHORIZED SIGNERS OF THE ORGANIZATION. COPIES ARE MADE AVAILABLE TO THE BOARD UPON REQUEST.
FORM 990, PART VI, SECTION B, LINE 12CTHE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS ENFORCED VIA EMPLOYEE HANDBOOK THAT IS UPDATED AND DISTRIBUTED AS CHANGES ARE MADE IN WHICH EACH EMPLOYEE RECEIVES A COPY. BOARD MEMBERS AND EMPLOYEES ARE REQUIRED TO DISCLOSE INTERESTS THAT MAY RISE TO CONFLICTS OF INTEREST. COMPLIANCE WITH THE POLICY IS OVERSEEN BY THE EXECUTIVE DIRECTOR AND HUMAN RESOURCE DIRECTOR.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdTotal IncomeTotalIncomeAmtEnd Of Year AssetsEndOfYearAssetsAmtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Txt
LYNDON B JOHNSON MANAGER LLC
362 GREEN STREETCAMBRIDGEMA02139274791290AFFORDABLE HOUSINGMA$0$0ESSEX STREET MANAGEMENT INC
PRESIDENTIAL MANAGER LLC
362 GREEN STREETCAMBRIDGEMA02139274780171AFFORDABLE HOUSINGMA$0$0ESSEX STREET MANAGEMENT INC
CHA RAD 1 MANAGER LLC
362 GREEN STREETCAMBRIDGEMA02139472210654AFFORDABLE HOUSINGMA$0$0ESSEX STREET MANAGEMENT INC
BURNS APARTMENTS MANAGER LLC
362 GREEN STREETCAMBRIDGEMA02139843592634AFFORDABLE HOUSINGMA$0$0ESSEX STREET MANAGEMENT INC

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationIndPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Txt
CAMBRIDGE HOUSING AUTHORITY
362 GREEN STREETCAMBRIDGEMA02139046002081AFFORDABLE HOUSINGMAGOVERNMENTN/A0
CAMBRIDGE AFFORDABLE HOUSING CORP
362 GREEN STREETCAMBRIDGEMA02139223026442AFFORDABLE HOUSINGMA501(C)(3)0LINE 10CAMBRIDGE HOUSING AUTHORITY
KENNEDY MANAGEMENT INC
362 GREEN STREETCAMBRIDGEMA02139043597428AFFORDABLE HOUSINGMA501(C)(3)0LINE 12B, IICAMBRIDGE HOUSING AUTHORITY
RESIDENT SERVICES EMPOWERMENT INC
362 GREEN STREETCAMBRIDGEMA02139832304984EDUCATION AND EMPOWERMENTMA501(C)(3)0LINE 12A, ICAMBRIDGE HOUSING AUTHORITY
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (1)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgYes (1)LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1CAMBRIDGE HOUSING AUTHORITYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeETransactionTypeTxt
Involved$36,653,255InvolvedAmt
Method Of Amount DeterminationCASHMethodOfAmountDeterminationTxt

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