LENA PARK COMMUNITY DEVELOPMENT: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
LENA PARK COMMUNITY DEVELOPMENT (EIN 04-2531287)
Tax period
2021-01-01 to 2021-12-31
Filed
2022-11-15
IRS object ID
202233199349307588
Schema version
2021v4.2
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)
Return2022-11-15T10:26:04-06:00ReturnTs
Tax Period End2021-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN042571780PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1AAFCPAS INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line150 WASHINGTON STREETAddressLine1Txt
CityWESTBOROUGHCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01581ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN042531287EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LENA PARK COMMUNITY DEVELOPMENTBusinessNameLine1Txt
Business Name Line2CORPORATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlLENABusinessNameControlTxt
Phone6175338133PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1150 AMERICAN LEGION HIGHWAYAddressLine1Txt
CityDORCHESTERCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02124ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonOLINKA BRICENOPersonNm
Person TitleBOARD CHAIRPersonTitleTxt
Phone6175338133PhoneNum
Signature2022-11-15SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstOLINKAPersonFirstNm
Person LastBRICENOPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJUSTIN K LEROUX CPAPreparerPersonNm
PTINP01722988PTIN
Phone5083669100PhoneNum
Preparation2022-11-15PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerOLINKA BRICENOPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1150 AMERICAN LEGION HIGHWAYAddressLine1Txt
CityDORCHESTERCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02124ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,633,969GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.LENAPARKCDC.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1971FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionTO PROVIDE INTEGRATED PROGRAMS AND SERVICES WHICH WILL STRENGTHEN FAMILIES AND BUILD HEALTHY COMMUNITIES FOR THE RESIDENTS OF BOSTON.ActivityOrMissionDesc
Voting Members Governing Body10VotingMembersGoverningBodyCnt
Voting Members Independent10VotingMembersIndependentCnt
Total Employee41TotalEmployeeCnt
Total Volunteers22TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$672,884PYContributionsGrantsAmt
CY Contributions Grants$693,910CYContributionsGrantsAmt
PY Program Service Revenue$2,967,242PYProgramServiceRevenueAmt
CY Program Service Revenue$1,714,076CYProgramServiceRevenueAmt
PY Investment Income$2,966PYInvestmentIncomeAmt
CY Investment Income$1,657CYInvestmentIncomeAmt
PY Other Revenue$115,275PYOtherRevenueAmt
CY Other Revenue$224,326CYOtherRevenueAmt
PY Total Revenue$3,758,367PYTotalRevenueAmt
CY Total Revenue$2,633,969CYTotalRevenueAmt
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$848,248PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$833,336CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$95,218CYTotalFundraisingExpenseAmt
PY Other Expenses$2,050,331PYOtherExpensesAmt
CY Other Expenses$1,468,616CYOtherExpensesAmt
PY Total Expenses$2,898,579PYTotalExpensesAmt
CY Total Expenses$2,301,952CYTotalExpensesAmt
PY Revenues Less Expenses$859,788PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$332,017CYRevenuesLessExpensesAmt
Total Assets BOY$9,879,254TotalAssetsBOYAmt
Total Assets EOY$10,685,767TotalAssetsEOYAmt
Total Liabilities BOY$2,260,013TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,385,398TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$7,619,241NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$8,300,369NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE INTEGRATED PROGRAMS AND SERVICES WHICH WILL STRENGTHEN FAMILIES AND BUILD HEALTHY COMMUNITIES FOR THE RESIDENTS OF BOSTON.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$416,468ExpenseAmt
Revenue$1,938,402RevenueAmt
DescAFFORDABLE HOUSING AND COMMUNITY ENGAGEMENT - TO MAINTAIN HOUSING SOLUTIONS FOR DETERIORATING HOUSING SECTORS AND THE DECREASING SUPPLY OF AFFORDABLE HOUSING.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$285,792ExpenseAmt
DescAFTER SCHOOL/SUMMER PROGRAM - THE AFTER-SCHOOL PROGRAM RE-OPENED FROM APRIL THROUGH DECEMBER 2021. THE PROGRAM CONSISTED OF THE COVID COMPLIANT PROTOCOL THROUGH THE LICENSE OF THE DEPARTMENT OF EARLY EDUCATION AND CARE. THIS INCLUDED HOMEWORK SUPPORT, CHESS, MODERN DANCE, ARTS, AND PHYSICAL RECREATION. WITH A TOTAL OF 10 TO 15 PARTICIPANTS, AGES 5-13 YRS OLD. THE SUMMER PROGRAM CONSISTED OF 30-40 SCHOOL-AGED CHILDREN. ACTIVITIES INCLUDED SPORTS, ARTS, AND COMPUTER LAB. A HEALTHY BREAKFAST AND LUNCH WERE PROVIDED THROUGH CITY FRESH A NUTRITIONAL-BASED PROGRAM THROUGH THE CITY OF BOSTON.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$97,995ExpenseAmt
DescTECHNOLOGY CENTER - IS A STATE OF THE ART CLASSROOM WITH 21ST CENTURY TECHNOLOGY. THIS CENTER IS AVAILABLE FOR THE COMMUNITY TO USE TO INCREASE THEIR TECHNOLOGICAL AND WORKPLACE SKILLS. THESE CLASSES GIVE FAMILIES AN OPPORTUNITY TO MOVE FORWARD IN THEIR EDUCATION AND DEVELOP A SKILL SET TO MEET THE MINIMUM TECHNOLOGICAL REQUIREMENTS FOR DAY TO DAY LIVING.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$800,255TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
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 InvstYes (1)ReportProgramRelatedInvstInd
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 Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org MemYes (1)BusinessRlnWithOrgMemInd
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 EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (1)TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document12IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee41EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
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 Members10GoverningBodyVotingMembersCnt
Independent Voting Member10IndependentVotingMemberCnt
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 Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
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 CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
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 Line1KEVIN SIBLEY CEOBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6175338133PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1150 AMERICAN LEGION HIGHWAYAddressLine1Txt
CityDORCHESTERCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02124ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
GLORIA MOON
TREASURER5.00Yes (X)Yes (X)$33,500$0$0
DOREEN RACHAL
CHAIR5.00Yes (X)Yes (X)$0$0$0
MARK ARNOLD
CLERK2.00Yes (X)Yes (X)$0$0$0
OLINKA BRICENO
MEMBER2.00Yes (X)$0$0$0
NOAH SAWYER
MEMBER2.00Yes (X)$0$0$0
ALICE CINTRON
MEMBER2.00Yes (X)$0$0$0
DIONETTA JONES CRATTON
MEMBER2.00Yes (X)$0$0$0
ABADUR RAHMAN
MEMBER2.00Yes (X)$0$0$0
GREGORY HILL
MEMBER2.00Yes (X)$0$0$0
FELICIA TERUEL
MEMBER2.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$33,500TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1GOODWIN PROCTORBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1100 NORTHERN AVENUEAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02210ZIPCd
FieldValueIRS element (for citing)
ServicesLEGALServicesDesc
Compensation$178,403CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
Government Grants$340,673GovernmentGrantsAmt
All Other Contributions$353,237AllOtherContributionsAmt
Total Contributions$693,910TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
DEVELOPER FEES531390$1,104,930$1,104,930
RESIDENT SVCS INCOME900099$380,532$380,532
PROGRAM FEES900099$228,614$228,614
FieldValueIRS element (for citing)
Total Program Service Revenue$1,714,076TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,657TotalRevenueColumnAmt
Exclusion$1,657ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER INCOMEDesc
Business531390BusinessCd
Total Revenue Column$224,326TotalRevenueColumnAmt
Related Or Exempt Func Income$224,326RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$224,326OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,633,969TotalRevenueColumnAmt
Related Or Exempt Func Income$1,938,402RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$1,657ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$33,500TotalAmt
Program Services$33,500ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$665,201TotalAmt
Program Services$425,259ProgramServicesAmt
Management And General$156,192ManagementAndGeneralAmt
Fundraising$83,750FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$66,127TotalAmt
Program Services$32,630ProgramServicesAmt
Management And General$29,478ManagementAndGeneralAmt
Fundraising$4,019FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$68,508TotalAmt
Program Services$33,804ProgramServicesAmt
Management And General$30,540ManagementAndGeneralAmt
Fundraising$4,164FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$2,250TotalAmt
Program Services$2,250ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$356,914TotalAmt
Management And General$356,914ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$33,700TotalAmt
Management And General$33,700ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$273,548TotalAmt
Program Services$152,421ProgramServicesAmt
Management And General$118,936ManagementAndGeneralAmt
Fundraising$2,191FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$75,592TotalAmt
Program Services$19,310ProgramServicesAmt
Management And General$56,014ManagementAndGeneralAmt
Fundraising$268FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$107,260TotalAmt
Program Services$79,225ProgramServicesAmt
Management And General$28,035ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$72,726TotalAmt
Program Services$6,545ProgramServicesAmt
Management And General$66,181ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$15,032TotalAmt
Management And General$15,032ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmtProgram ServicesProgramServicesAmtFundraisingFundraisingAmt
RESERVE FOR DEVELOPMENT$278,510$278,510
BAD DEBTS$210,054$210,054
MISCELLANEOUS$43,030$26,893$15,311$826

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,301,952TotalAmt
Program Services$800,255ProgramServicesAmt
Management And General$1,406,479ManagementAndGeneralAmt
Fundraising$95,218FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$967BOYAmt
EOY$961EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$4,657,805BOYAmt
EOY$4,357,500EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$310,722BOYAmt
EOY$252,392EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$67,685BOYAmt
EOY$97,770EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$2,259,256LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$603,527LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,674,877BOYAmt
EOY$1,655,729EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$1,779,543BOYAmt
EOY$1,848,170EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$1,387,655BOYAmt
EOY$2,473,245EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$9,879,254BOYAmt
EOY$10,685,767EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$112,893BOYAmt
EOY$179,836EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$1,689,187BOYAmt
EOY$1,665,562EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$257,933BOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$200,000BOYAmt
EOY$540,000EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,260,013BOYAmt
EOY$2,385,398EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$7,619,241BOYAmt
EOY$8,300,369EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$7,619,241BOYAmt
EOY$8,300,369EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$9,879,254BOYAmt
EOY$10,685,767EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$332,017ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$349,111OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
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)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$190,164CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$307,261CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$366,757CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$672,884CurrentTaxYearMinus1YearAmt
Current Tax Year$693,910CurrentTaxYearAmt
Total$2,230,976TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$190,164CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$307,261CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$366,757CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$672,884CurrentTaxYearMinus1YearAmt
Current Tax Year$693,910CurrentTaxYearAmt
Total$2,230,976TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$219,600SubstantialContributorsTotAmt
Public Support Total170$2,011,376PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$7,702CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,712CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,200CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,966CurrentTaxYearMinus1YearAmt
Current Tax Year$1,657CurrentTaxYearAmt
Total$20,237TotalAmt
FieldValueIRS element (for citing)
Total Support$2,251,213TotalSupportAmt
Gross Receipts Rltd Activities$7,045,757GrossReceiptsRltdActivitiesAmt
Public Support CY1700.89350PublicSupportCY170Pct
Public Support PY1700.77920PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,979,532OtherCostOrOtherBasisAmt
Depreciation$412,702DepreciationAmt
Book Value$1,566,830BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$131,463OtherCostOrOtherBasisAmt
Depreciation$113,842DepreciationAmt
Book Value$17,621BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$148,261OtherCostOrOtherBasisAmt
Depreciation$76,983DepreciationAmt
Book Value$71,278BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,655,729TotalBookValueLandBuildingsAmt

Invst Program Related Org InvstProgramRelatedOrgGrp

FieldValueIRS element (for citing)
DescNOTE AND LOANS RECEIVABLEDesc
Book Value$1,848,170BookValueAmt
Method ValuationCMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Program Rltd$1,848,170TotalBookValueProgramRltdAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
DUE FROM RELATED PARTIES$2,036,254
CONSTRUCTION IN PROCESS$436,991
FieldValueIRS element (for citing)
Total Book Value Other Assets$2,473,245TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescCONDITIONAL ADVANCEDesc
Amt$540,000Amt
FieldValueIRS element (for citing)
Total Liability$540,000TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE AGENCY ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE CONSOLIDATING FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE AGENCY HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE CONSOLIDATING FINANCIAL STATEMENTS AT DECEMBER 31, 2021. HOWEVER, THE CORPORATION'S INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE APPROPRIATE TAXING JURISDICTIONS.ExplanationTxt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

FieldValueIRS element (for citing)
PersonGLORIA MOONPersonNm
FieldValueIRS element (for citing)
Relationship DescriptionTREASURERRelationshipDescriptionTxt
Transaction$33,500TransactionAmt
TransactionPROVIDED PROGRAM SERVICES DURING THE YEAR DUE TO STAFF SHORTAGES.TransactionDesc
Sharing Of Revenues0SharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 8BTHERE ARE NO OTHER COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS SUBJECT TO APPROVAL OF THE ORGANIZATION'S EXECUTIVE DIRECTOR PRIOR TO FILING AND THEN IS REVIEWED BY THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 12CTHE BOARD OF DIRECTORS MONITORS THIS ON A REGULAR BASIS.
FORM 990, PART VI, SECTION B, LINE 15THE LPCDC BOARD USED ITS KNOWLEDGE OF CURRENT EXECUTIVE DIRECTOR SALARIES IN BOSTON FOR SIMILAR-SIZED ORGANIZATIONS. IT ALSO TOOK INTO ACCOUNT THE PRIOR EXPERIENCE OF THE CANDIDATE TO REACH A REASONABLE SALARY. STAFF SALARIES WERE NEGOTIATED BY THE EXECUTIVE DIRECTOR.
FORM 990, PART VI, SECTION C, LINE 19DOCUMENTS ARE AVAILABLE UPON REQUEST.
FORM 990, PART IX, LINE 11GOTHER CONSULTANTS: PROGRAM SERVICE EXPENSES 152,421. MANAGEMENT AND GENERAL EXPENSES 118,936. FUNDRAISING EXPENSES 2,191. TOTAL EXPENSES 273,548.
FORM 990, PART XI, LINE 9:DISTRIBUTION FROM PARTNERS 349,111.
FORM 990, PART XII, LINE 2C:THE AGENCY'S POLICIES REGARDING OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAVE NOT CHANGED SINCE THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdTotal IncomeTotalIncomeAmtEnd Of Year AssetsEndOfYearAssetsAmtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Txt
LENA PARK OLMSTED GREEN LLC
150 AMERICAN LEGION HIGHWAYDORCHESTERMA02124000902028AFFORDABLE HOUSINGMA$0$0LENA PARK COMMUNITY DEVELOPMENT CORPORATION
LENA PARK PROPERTIES GRANITE LLC
150 AMERICAN LEGION HIGHWAYDORCHESTERMA02124262628214AFFORDABLE HOUSINGMA$0$0LENA PARK COMMUNITY DEVELOPMENT CORPORATION

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtDisproportionate AllocationsDisproportionateAllocationsIndGeneral Or Managing PartnerGeneralOrManagingPartnerInd
GRANITE LENA PARK LIMITED PARTNERSHIP
150 AMERICAN LEGION HIGHWAYDORCHESTERMA02124043026337RENTAL PROPERTY/AFFORDABLE HOUSINGMALENA PARK PROPERTIES GRANITE LLC00
BROWN-KAPLAN LIMITED PARTNERSHIP
150 AMERICAN LEGION HIGHWAYDORCHESTERMA02124043087979RENTAL PROPERTY/AFFORDABLE HOUSINGMAFOUNDERS LENA PARK INC00
OLMSTED GREEN RENTAL III LLC
150 AMERICAN LEGION HIGHWAYDORCHESTERMA02124273901485RENTAL PROPERTY/AFFORDABLE HOUSINGMAOLMSTED GREEN MM III LLC00
LP GRANITE LLC
150 AMERICAN LEGION HIGHWAYDORCHESTERMA02124844441422RENTAL PROPERTY/AFFORDABLE HOUSINGMALP GRANITE MM LLC00

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtEntity TypeEntityTypeTxtShare Of EOY AssetsShareOfEOYAssetsAmtOwnershipOwnershipPctControlled OrganizationControlledOrganizationIndShare Of Total IncomeShareOfTotalIncomeAmt
FOUNDERS LENA PARK INC
150 AMERICAN LEGION HIGHWAYDORCHESTERMA02124043080426AFFORDABLE HOUSINGMALENA PARK COMMUNITY DEVELOPMENT CORPORATIONC$27,4171.00000Yes (1)
GRANITE LENA PARK INC
150 AMERICAN LEGION HIGHWAYDORCHESTERMA02124043026336AFFORDABLE HOUSINGMALENA PARK COMMUNITY DEVELOPMENT CORPORATIONC$22,2701.00000Yes (1)
OLMSTED GREEN MM III LLC
150 AMERICAN LEGION HIGHWAYDORCHESTERMA02124273904622AFFORDABLE HOUSINGMALENA PARK COMMUNITY DEVELOPMENT CORPORATIONC1.00000Yes (1)
LP GRANITE MM LLC
150 AMERICAN LEGION HIGHWAYDORCHESTERMA02124611928909AFFORDABLE HOUSINGMAC$500.500000-$791
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgYes (1)LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
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 Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other OrgYes (1)TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (3 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
OLMSTED GREEN RENTAL III LLC
D$38,000LOAN AGREEMENT
LP GRANITE LLC
D$1,215,738LOAN AGREEMENT
BROWN KAPLAN LIMITED PARTNERSHIP
D$865,562LOAN AGREEMENT

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.