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LOWER ROXBURY COMMUNITY CORPORATION: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
LOWER ROXBURY COMMUNITY CORPORATION (EIN 23-7011408)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-08-24
IRS object ID
202042379349300334
Schema version
2019v5.1
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)
Return2020-08-24T13:26:25-05:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN221478099PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1COHNREZNICK LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1ONE BOSTON PLACE SUITE 500AddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02108ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN237011408EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LOWER ROXBURY COMMUNITY CORPORATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLOWEBusinessNameControlTxt
Phone6175413900PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1184 DUDLEY STREETAddressLine1Txt
CityROXBURYCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02119ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKEVIN J REILLYPersonNm
Person TitleCFOPersonTitleTxt
Phone6175413900PhoneNum
Signature2020-08-14SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLORI ROTHE YOKOBOSKY CPAPreparerPersonNm
PTINP01273422PTIN
Phone6176481400PhoneNum
Preparation2020-08-12PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address209.59.242.37IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-08-14IPDt
IP Tm14:46:55IPTm
IP TimezoneEDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdDA39A3EE5E6B4B0D3255BFEF95601890AFD80709AtSubmissionCreationDeviceId
At Submission Filing Device Id3A16AF227DFFBEB6A54D665AEE301AB9EC7A606CAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2020-11-19 02:30:22ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJEANNE PINADOPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1184 DUDLEY STREETAddressLine1Txt
CityROXBURYCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02119ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$5,244,589GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1967FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionTO FURTHER THE INTEREST OF ALL OF THE RESIDENTS IN THE AREA KNOWN AS LOWER ROXBURY IN MATTERS OF HOUSING, EDUCATION, RECREATION AND TO REVITALIZE THE COMMUNITY.ActivityOrMissionDesc
Voting Members Governing Body11VotingMembersGoverningBodyCnt
Voting Members Independent11VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$1,557,780PYProgramServiceRevenueAmt
CY Program Service Revenue$4,862,376CYProgramServiceRevenueAmt
PY Investment Income$165,408PYInvestmentIncomeAmt
CY Investment Income$375,509CYInvestmentIncomeAmt
PY Other Revenue$5,270PYOtherRevenueAmt
CY Other Revenue$6,704CYOtherRevenueAmt
PY Total Revenue$1,728,458PYTotalRevenueAmt
CY Total Revenue$5,244,589CYTotalRevenueAmt
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$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,527,345PYOtherExpensesAmt
CY Other Expenses$1,450,006CYOtherExpensesAmt
PY Total Expenses$1,527,345PYTotalExpensesAmt
CY Total Expenses$1,450,006CYTotalExpensesAmt
PY Revenues Less Expenses$201,113PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$3,794,583CYRevenuesLessExpensesAmt
Total Assets BOY$25,591,710TotalAssetsBOYAmt
Total Assets EOY$31,508,096TotalAssetsEOYAmt
Total Liabilities BOY$12,749,307TotalLiabilitiesBOYAmt
Total Liabilities EOY$14,663,124TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$12,842,403NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$16,844,972NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE OVERALL MISSION IS TO FOSTER THE SOCIAL, PHYSICAL, ECONOMIC AND CULTURAL RENAISSANCE OF THE LOWER ROXBURY COMMUNITY BY PROMOTING THE ECONOMIC SELF-SUFFICIENCY AND SOCIAL WELL-BEING OF LOW-INCOME AND MODERATE-INCOME RESIDENTS AND ADVOCATING FOR THE HOME OWNERSHIP, BUSINESS DEVELOPMENT OR EDUCATION.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,395,831ExpenseAmt
Revenue$4,869,080RevenueAmt
DescTO FURTHER THE INTEREST OF ALL OF THE RESIDENTS IN THE AREA KNOWN AS LOWER ROXBURY IN THE MATTERS OF HOUSING, EDUCATION, RECREATION AND GENERALLY TO WORK FOR THE REVITALIZATION OF THE COMMUNITY.Desc
Total Program Service Expenses$1,395,831TotalProgramServiceExpensesAmt
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 EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
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 Members11GoverningBodyVotingMembersCnt
Independent Voting Member11IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
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 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 Line1JEANNE PINADOBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6178496220PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1184 DUDLEY STREETAddressLine1Txt
CityROXBURYCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02119ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
AYANNA HINES
DIRECTOR1.003.00Yes (X)$0$0$0
ELMER FREEMAN
DIRECTOR1.003.00Yes (X)$0$0$0
ERIC HALL
DIRECTOR1.003.00Yes (X)$0$0$0
GLORIA E BROOKS
DIRECTOR1.003.00Yes (X)$0$0$0
IVELISE RIVERA
VICE PRESIDENT1.003.00Yes (X)$0$0$0Yes (X)
KARLEEN P PORCENA
DIRECTOR1.003.00Yes (X)$0$0$0
LISA MORISHANTI
PRESIDENT1.003.00Yes (X)$0$0$0Yes (X)
MALIK AZIZ
DIRECTOR1.003.00Yes (X)$0$0$0
NINA RUFF
SECRETARY1.003.00Yes (X)$0$0$0Yes (X)
ROBERT L TERRELL
DIRECTOR1.003.00Yes (X)$0$0$0
ROGER CARTER
TREASURER1.003.00Yes (X)$0$0$0Yes (X)
SONRISA HAYNES
DIRECTOR1.003.00Yes (X)$0$0$0
JEANNE M PINADO
CEO/ASST TREASURER1.0042.00$0$221,169$15,545Yes (X)
KEVIN J REILLY
CFO1.0042.00$0$169,246$24,542Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$390,415TotReportableCompRltdOrgAmt
Total Other Compensation$40,087TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PARTNERSHIP INCOME531110$3,353,113$3,353,113
RENTAL INCOME531110$1,508,430$1,508,430
MANAGEMENT FEE REVENUE531110$833$833
FieldValueIRS element (for citing)
Total Program Service Revenue$4,862,376TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$375,509TotalRevenueColumnAmt
Exclusion$375,509ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUS INCOMEDesc
Business900099BusinessCd
Total Revenue Column$6,704TotalRevenueColumnAmt
Related Or Exempt Func Income$6,704RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$6,704OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,244,589TotalRevenueColumnAmt
Related Or Exempt Func Income$4,869,080RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$375,509ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$93,410TotalAmt
Program Services$93,410ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$20,608TotalAmt
Program Services$20,608ProgramServicesAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$54,156TotalAmt
Management And General$54,156ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$3,600TotalAmt
Program Services$3,600ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$11,074TotalAmt
Program Services$11,055ProgramServicesAmt
Management And General$19ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$365,759TotalAmt
Program Services$365,759ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$319,554TotalAmt
Program Services$319,554ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$412,817TotalAmt
Program Services$412,817ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$28,233TotalAmt
Program Services$28,233ProgramServicesAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescREPAIRS & MAINTENANCEDesc
Total$140,795TotalAmt
Program Services$140,795ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,450,006TotalAmt
Program Services$1,395,831ProgramServicesAmt
Management And General$54,175ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,169,347BOYAmt
EOY$1,075,641EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$191,726BOYAmt
EOY$236,668EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$2,760,048BOYAmt
EOY$7,752,063EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$11,236,787LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$2,825,249LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$8,524,838BOYAmt
EOY$8,411,538EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$3,842,107BOYAmt
EOY$4,188,647EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$445,134BOYAmt
EOY$319,913EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$198,650BOYAmt
EOY$161,782EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$8,459,860BOYAmt
EOY$9,361,844EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$25,591,710BOYAmt
EOY$31,508,096EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$80,966BOYAmt
EOY$62,491EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$7,954,403BOYAmt
EOY$9,941,273EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,713,938BOYAmt
EOY$4,659,360EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$12,749,307BOYAmt
EOY$14,663,124EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$12,842,403BOYAmt
EOY$16,844,972EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$12,842,403BOYAmt
EOY$16,844,972EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$25,591,710BOYAmt
EOY$31,508,096EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$3,794,583ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$207,986NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
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)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$10,889,829CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$10,879,340CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,434,688CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,557,780CurrentTaxYearMinus1YearAmt
Current Tax Year$1,509,263CurrentTaxYearAmt
Total$29,270,900TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$10,889,829CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$10,879,340CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,434,688CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,557,780CurrentTaxYearMinus1YearAmt
Current Tax Year$1,509,263CurrentTaxYearAmt
Total$29,270,900TotalAmt

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$29,270,900PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$48,389CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$84,621CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$142,263CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$165,408CurrentTaxYearMinus1YearAmt
Current Tax Year$375,509CurrentTaxYearAmt
Total$816,190TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$48,389CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$84,621CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$142,263CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$165,408CurrentTaxYearMinus1YearAmt
Current Tax Year$375,509CurrentTaxYearAmt
Total$816,190TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$1,287,825CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,330CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$5,270CurrentTaxYearMinus1YearAmt
Current Tax Year$3,359,817CurrentTaxYearAmt
Total$4,654,242TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$10,938,218CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$12,251,786CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,578,281CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,728,458CurrentTaxYearMinus1YearAmt
Current Tax Year$5,244,589CurrentTaxYearAmt
Total$34,741,332TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.84250PublicSupportCY509Pct
Public Support PY5090.94320PublicSupportPY509Pct
Investment Income CY0.02350InvestmentIncomeCYPct
Investment Income PY0.01540InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:FormAndLineReferenceDesc
ExplanationDEBT FORGIVENESS - 2016 AMOUNT: $ 1,287,825. 2017 AMOUNT: $ 1,330. 2018 AMOUNT: $ 5,270. 2019 AMOUNT: $ 6,704. PARTNERSHIP CAPITAL DISTRIBUTIONS - 2019 AMOUNT: $ 3,353,113.ExplanationTxt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,228,952OtherCostOrOtherBasisAmt
Book Value$1,228,952BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$9,802,934OtherCostOrOtherBasisAmt
Depreciation$2,636,793DepreciationAmt
Book Value$7,166,141BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$204,901OtherCostOrOtherBasisAmt
Depreciation$188,456DepreciationAmt
Book Value$16,445BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$8,411,538TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDescBook ValueBookValueAmt
DUE FROM AFFILIATES$9,109,720
OTHER ASSETS$45,992
CONSTRUCTION IN PROCESS$206,132
FieldValueIRS element (for citing)
Total Book Value Other Assets$9,361,844TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
DUE TO AFFILIATED ENTITIES$4,581,548
OTHER CURRENT LIABILITIES$77,812
FieldValueIRS element (for citing)
Total Liability$4,659,360TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationMPDC AND CERTAIN SUBSIDIARIES, NAMELY; MADISON PARK ECONOMIC DEVELOPMENT CORPORATION, MADISON PARK HOUSING CORPORATION AND LOWER ROXBURY COMMUNITY CORPORATION ("LRCC") QUALIFY AS ORGANIZATIONS FORMED FOR CHARITABLE PURPOSES UNDER SECTION 501(C)(3) OF THE IRC AND THEREFORE ARE NOT SUBJECT TO INCOME TAX AND ARE NOT PRIVATE FOUNDATIONS UNDER SECTION 509(A)(1). CERTAIN UNRELATED BUSINESS INCOME, AS DEFINED IN THE IRC, IS SUBJECT TO FEDERAL INCOME TAX. FOR THE YEARS ENDED DECEMBER 31, 2019 AND 2018, THERE WAS NO UNRELATED BUSINESS INCOME. THE PROVISIONS OF GAAP REQUIRE THAT A TAX POSITION BE RECOGNIZED OR DERECOGNIZED BASED UPON A MORE LIKELY THAN NOT THRESHOLD. THIS APPLIES TO TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE TAX RETURNS OF ALL ENTITIES INCLUDED IN THE COMPANY'S CONSOLIDATED GROUP. THE COMPANY REGULARLY ASSESSES THE POTENTIAL SETTLEMENT OUTCOMES RESULTING FROM INCOME TAX EXAMINATIONS. THE IMPLEMENTATION OF THESE PROVISIONS HAS NO IMPACT ON THE COMPANY'S CONSOLIDATED FINANCIAL STATEMENTS AS THE COMPANY BELIEVES THAT ITS CONSOLIDATED FINANCIAL STATEMENTS DO NOT INCLUDE ANY UNCERTAIN TAX POSITIONS. GENERALLY, THE ABOVE INFORMATION OR TAX RETURNS REMAIN OPEN FOR FEDERAL INCOME TAX EXAMINATION FOR THREE YEARS FROM THE FILING DATE. NO NOTICES HAVE BEEN RECEIVED FROM EITHER THE INTERNAL REVENUE SERVICE OR COMMONWEALTH OF MASSACHUSETTS ADDRESSING ANY SUBSEQUENT YEAR.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 (2 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
JEANNE M PINADO
CEO/ASST TREASURER$0$221,169$0$0$0$0$0$0$0$15,545$0$236,714$0$0
KEVIN J REILLY
CFO$0$169,246$0$0$0$0$0$0$0$24,542$0$193,788$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 3FormAndLineReferenceDesc
ExplanationLOWER ROXBURY COMMUNITY CORPORATION HAS NO EMPLOYEES. ALL COMPENSATION IS PROVIDED TO EMPLOYEES OF ITS SOLE MEMBER, MADISON PARK DEVELOPMENT CORPORATION. PLEASE REFER TO MPDC'S FORM 990 FOR COMPENSATION INFORMATION AND DECISION MAKING.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3DURING 2008, THE COMPANY ENTERED INTO A MANAGEMENT AGREEMENT WITH CORNU MANAGEMENT COMPANY, INC. THE MANAGEMENT FEE IS EQUAL TO 5% OF GROSS COLLECTED REVENUE. THE AGREEMENT IS IN EFFECT ON A YEAR-TO-YEAR BASIS.
FORM 990, PART VI, SECTION A, LINE 6MADISON PARK DEVELOPMENT CORPORATION IS THE SOLE MEMBER OF LOWER ROXBURY COMMUNITY CORPORATION.
FORM 990, PART VI, SECTION A, LINE 7AMADISON PARK DEVELOPMENT CORPORATION, A SOLE MEMBER, HAS THE POWER TO APPOINT THE BOARD.
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS REVIEWED PRIOR TO ISSUANCE BY THE FINANCE COMMITTEE WHO THEN MAKES A RECOMMENDATION TO THE BOARD OF DIRECTORS TO APPROVE FOR FILING.
FORM 990, PART VI, SECTION B, LINE 12CEACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS THAT SUCH PERSON: 1. HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY; 2. HAS READ AND UNDERSTOOD THIS POLICY; 3. HAS AGREED TO COMPLY WITH POLICY AND 4. UNDERSTANDS THAT THE ORGANIZATION IS A NON-PROFIT AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPTED PURPOSES.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XII,LINE 2THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdTotal IncomeTotalIncomeAmtEnd Of Year AssetsEndOfYearAssetsAmtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Txt
LRCC MAINTENANCE LLC
184 DUDLEY STREET SUITE 102ROXBURYMA02119RENTAL REAL ESTATEMA$48,000-$30,478LRCC
MADISON WASHINGTON II LLC
184 DUDLEY STREET SUITE 102ROXBURYMA02119RENTAL REAL ESTATEMA$1,467,190$8,634,858LRCC

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationIndDirect Controlling NADirectControllingNACd
MADISON PARK HOUSING CORPORATION
184 DUDLEY STREET SUITE 102ROXBURYMA02119042743779AFFORDABLE HOUSINGMA501(C)(3)LINE 10MPDC0
MADISON PARK DEVELOPMENT CORPORATION
184 DUDLEY STREET SUITE 102ROXBURYMA02119237164223AFFORDABLE HOUSINGMA501(C)(3)LINE 100N/A
MADISON PARK ECONOMIC DEVELOPMENT CORP
184 DUDLEY STREET SUITE 102ROXBURYMA02119043126706AFFORDABLE HOUSINGMA501(C)(3)LINE 10MPDC0
ORCHARD GARDENS RESIDENT ASSOCIATION INC
184 DUDLEY STREET SUITE 102ROXBURYMA02119042867846AFFORDABLE HOUSINGMA501(C)(3)LINE 10MPDC0

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (10 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdDirect Controlling NADirectControllingNACdBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtPredominant Income TypePredominantIncomeTypeTxtShare Of Total IncomeShareOfTotalIncomeAmtDisproportionate AllocationsDisproportionateAllocationsIndGeneral Or Managing PartnerGeneralOrManagingPartnerIndOwnershipOwnershipPctShare Of EOY AssetsShareOfEOYAssetsAmt
ADAMS ORCHARD LIMITED PARTNERSHIP
184 DUDLEY STREET SUITE 102ROXBURYMA02119043428515RENTAL REAL ESTATEMAN/A
BERYL GARDENS LIMITED PARTNERSHIP
184 DUDLEY STREET SUITE 102ROXBURYMA02119043293229RENTAL REAL ESTATEMAN/A
DUDLEY GREENVILLE LLC
184 DUDLEY STREET SUITE 102ROXBURYMA02119272754424RENTAL REAL ESTATEMAN/A
HAYNES HOUSE II LP
184 DUDLEY STREET SUITE 102ROXBURYMA02119043231123RENTAL REAL ESTATEMALRCCRELATED$15,167,833000.99000
MADISON BOTOLPH II LP
184 DUDLEY STREET SUITE 102ROXBURYMA02119364796660RENTAL REAL ESTATEMAN/A
MADISON PARK IV 2011 LIMITED PARTNERSHIP
184 DUDLEY STREET SUITE 102ROXBURYMA02119453459053RENTAL REAL ESTATEMAN/A
MADISON TRINITY LIMITED PARTNERSHIP
184 DUDLEY STREET SUITE 102ROXBURYMA02119043339768RENTAL REAL ESTATEMALRCCRELATED-$1,125,745000.51000$6,666,557
MPIII TOWNHOMES LLC
184 DUDLEY STREET SUITE 102ROXBURYMA02119473681685RENTAL REAL ESTATEMAN/A
RUGGLES SHAWMUT HOUSING LLC
184 DUDLEY STREET SUITE 102ROXBURYMA02119202182768RENTAL REAL ESTATEMAN/A
SMITH SENIOR RESIDENCES LLC
184 DUDLEY STREET SUITE 102ROXBURYMA02119320494148RENTAL REAL ESTATEMAN/A

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (14 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdDirect Controlling NADirectControllingNACdEntity TypeEntityTypeTxtControlled OrganizationControlledOrganizationIndBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtOwnershipOwnershipPct
ADAMS ORCHARD INC
184 DUDLEY STREET SUITE 102ROXBURYMA02119043428514RENTAL REAL ESTATEMAN/AC0
BERYL GARDENS COOPERATIVE CORPORATION
184 DUDLEY STREET SUITE 102ROXBURYMA02119043296338RENTAL REAL ESTATEMACYes (1)LRCC1.00000
BERYL GARDENS INC
184 DUDLEY STREET SUITE 102ROXBURYMA02119043293227RENTAL REAL ESTATEMACYes (1)LRCC1.00000
DUDLEY GREENVILLE MM LLC
184 DUDLEY STREET SUITE 102ROXBURYMA02119272754424RENTAL REAL ESTATEMAN/AC0
HAYNES II INC
184 DUDLEY STREET SUITE 102ROXBURYMA02119043220498RENTAL REAL ESTATEMACYes (1)LRCC1.00000
LOWER ROXBURY MANAGEMENT CORPORATION
184 DUDLEY STREET SUITE 102ROXBURYMA02119042628306RENTAL REAL ESTATEMAN/AC0
MADISON BOTOLPH GP INC
184 DUDLEY STREET SUITE 102ROXBURYMA02119462310065RENTAL REAL ESTATEMAN/ACYes (1)
MADISON DAVENPORT INC
184 DUDLEY STREET SUITE 102ROXBURYMA02119043428521RENTAL REAL ESTATEMAN/AC0
MADISON PARK IV GP LLC
184 DUDLEY STREET SUITE 102ROXBURYMA02119453261293RENTAL REAL ESTATEMAN/ACYes (1)
MADISON RUGGLES SHAWMUT INC
184 DUDLEY STREET SUITE 102ROXBURYMA02119651251191RENTAL REAL ESTATEMAN/AC0
MPIII TOWNHOMES MM LLC
184 DUDLEY STREET SUITE 102ROXBURYMA02119473661174RENTAL REAL ESTATEMACYes (1)LRCC1.00000
MTV INC
184 DUDLEY STREET SUITE 102ROXBURYMA02119043339765RENTAL REAL ESTATEMAN/AC0
SMITH II INC
184 DUDLEY STREET SUITE 102ROXBURYMA02119043293223RENTAL REAL ESTATEMACYes (1)LRCC1.00000
SMITH SENIOR RESIDENCES MM LLC
184 DUDLEY STREET SUITE 102ROXBURYMA02119812393714RENTAL REAL ESTATEMACYes (1)LRCC0.55000
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsYes (1)ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgYes (1)LoansOrGuaranteesToOtherOrgInd
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 OrgYes (1)TransferFromOtherOrgInd

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