2019-10-22T13:08:50-05:00 2018-12-31 042571780 ALEXANDER ARONSON FINNING & CO PC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2018-01-01 237121174 JUST-A-START CORPORATION JUST 6174940444 1035 CAMBRIDGE STREET NO12 CAMBRIDGE MA 02141 CARL NAGY-KOECHLIN EXECUTIVE DIRECTOR 6174940444 2019-10-16 1 MATTHEW TROIANO CPA P01263939 5083669100 2019-10-09 40.70.31.102 2019-10-16 14:33:56 ED P F4247996A0DFD92197EA51AEF4558D040C319DAA 1166F2FD08ABF73FAA4779C448B3D4829B6A5C9C 2018 2020-03-31 21:24:44Z CARL NAGY-KOECHLIN 1035 CAMBRIDGE STREET NO 12 CAMBRIDGE MA 02141 7472845 0 X WWWW.JUSTASTART.ORG X 1970 MA COMMUNITY DEVELOPMENT BY CREATING, RETAINING AND STABILIZING AFFORDABLE HOUSING AND ASSOCIATED PROGRAMS. 17 17 68 81 0 49557 3691995 3876557 4269006 3131629 225478 81136 267908 153597 8454387 7242919 35125 42252 0 0 3658203 3701823 0 0 375930 3288110 2755629 6981438 6499704 1472949 743215 25499865 28141076 16919162 15918117 8580703 12222959 COMMUNITY DEVELOPMENT BY CREATING, RETAINING AND STABILIZING AFFORDABLE HOUSING AND PROVIDING EDUCATION, TRAINING AND PLACEMENT PROGRAMS FOR LOW INCOME YOUTH AND ADULTS. 0 0 2218221 42252 EDUCATION & TRAINING - JAS OFFERS EDUCATION AND WORKFORCE TRAINING PROGRAMS FOR TEENS, YOUTH, AND ADULTS TO ALLOW THEM TO DEVELOP SKILLS TO ENTER SUSTAINABLE CAREER PATHWAYS. JAS YOUTHBUILD GIVES OUT OF SCHOOL YOUTH THE OPPORTUNITY TO COMPLETE THEIR SECONDARY EDUCATION AND MOVE ON TO POST-SECONDARY EDUCATION OR EMPLOYMENT. THE JAS BIOMEDICAL CAREERS AND IT TRAINING PROGRAMS PROVIDE UNEMPLOYED AND UNDER-EMPLOYED ADULTS WITH A PATHWAY TO ENTER THE LOCAL ASSOCIATED INDUSTRY. THESE PROGRAMS SERVE DIFFERENT POPULATIONS WITH THE SHARED GOAL OF HELPING PEOPLE BUILD THE SKILLS THEY NEED TO MOVE TOWARDS FUTURE CAREER SUCCESS AND INCREASE THEIR CHANCES OF UPWARD ECONOMIC MOBILITY. 2184256 2701683 HOUSING DEVELOPMENT AND HOUSING SERVICES - THE HOME IMPROVEMENT PROGRAM ALLOWS LOW AND MODERATE INCOME HOMEOWNERS WITHIN CAMBRIDGE TO IMPROVE AND STABILIZE THEIR HOMES WITH NEEDED RENOVATIONS AND LOW OR NO INTEREST LOANS. JAS ASSISTED 58 HOMEOWNERS LAST YEAR. ALSO, THE HOMELESSNESS PREVENTION PROGRAM SUPPORTED 637 HOUSEHOLDS IN RETAINING THEIR HOUSING USING MEDIATION / CONFLICT RESOLUTION AND RENTAL ASSISTANCE FUNDING. 624624 583543 ASSET MANAGEMENT - JAS HAS DEVELOPED AND PRESERVED NEARLY 600 UNITS OF AFFORDABLE HOUSING. THE PURPOSE OF ASSET MANAGEMENT IS TO MAINTAIN HIGH QUALITY, FINANCIALLY SOUND, AFFORDABLE HOUSING WITHIN CAMBRIDGE. 5027101 1 1 0 1 0 0 0 0 0 0 1 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 81 0 68 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 1 1 MA X CARL NAGY-KOECHLIN 6174940444 1035 CAMBRIDGE STREET NO 12 CAMBRIDGE MA 02141 ZOE WEINROBE VICE CHAIR 5.00 X X 0 0 0 PETER MUNKENBECK CHAIR 5.00 X X 0 0 0 SHAWN FITZPATRICK DIRECTOR 5.00 X 0 0 0 JOEL MIRANDA DIRECTOR 5.00 X 0 0 0 JOHN HENN DIRECTOR 5.00 X 0 0 0 MICHAEL KUHN TREASURER 5.00 X X 0 0 0 SUSAN STOCKARD DIRECTOR 5.00 X 0 0 0 LISA DRAPKIN CLERK 5.00 X X 0 0 0 JESSE KANSON-BENANAV DIRECTOR 5.00 X 0 0 0 SHANE STEFFENS DIRECTOR 5.00 X 0 0 0 BARBARA AIKEN DIRECTOR 5.00 X 0 0 0 TARA DENDY DIRECTOR 5.00 X 0 0 0 GUSTAVO GALLEGO DIRECTOR 5.00 X 0 0 0 PAUL BRASSIL DIRECTOR 5.00 X 0 0 0 PAUL PARRAVANO DIRECTOR 5.00 X 0 0 0 SAMUEL GEBRU DIRECTOR 5.00 X 0 0 0 RICHARD HARDING DIRECTOR 5.00 X 0 0 0 DEBORAH RUHE EXECUTIVE DIRECTOR 37.50 X 161631 0 7366 KATHRYN ROSENBERG TO 042018 DIRECTOR OF FINANCE 37.50 X 41226 0 645 CINDY SILVA ACCOUNTING MANAGER 37.50 X 74823 0 14142 KATHLEEN CARNEY DIRECTOR OF DEVELOPMENT 37.50 X 103997 0 11274 381677 0 33427 2 0 1 0 DAVIS SQUARE ARCHITECTS 240 ELM ST SOMERVILLE MA 02144 ARCHITECT 476833 COMPASS CONTRACTING LLC 35 SPAULDING ST EVERETT MA 02149 CONSTRUCTION CONSULTANT 439313 CLIFTON LARSON ALLEN LLP 131 HARTWELL AVE LEXINGTON MA 02421 FINANCIAL CONSULTANTS 122910 3 2136631 1739926 3876557 DEVELOPMENT FEES 561700 1924320 1924320 MANAGEMENT AND OTHER F 561700 623766 623766 RENTAL INCOME 531110 583543 583543 3131629 81267 81267 229795 229926 -131 -131 -131 RECOVERY OF NOTES RECE 900099 97770 97770 MISCELLANEOUS REVENUE 900099 55827 55827 153597 7242919 3285226 0 81136 42252 42252 292651 5623 287028 2727839 2469803 113548 144488 79041 65604 1581 11856 322139 257726 59386 5027 280153 219728 46110 14315 29911 29911 16815 16365 450 133586 39673 93913 7985 7985 571785 303305 220538 47942 267335 78830 55930 132575 162133 98134 63900 99 464759 424487 39372 900 29736 29736 369528 310532 58996 CLIENT EXPENSE 551775 551154 621 MICELLANEOUS 138355 72312 47936 18107 BAD DEBT 11926 11926 6499704 5027101 1096673 375930 1158072 1029777 1830058 2530447 1304668 1396821 62989 106253 8698164 4555110 4465157 4143054 3837331 4227607 3906166 12451314 11191227 25499865 28141076 559108 803696 8045685 6855605 8314369 8258816 16919162 15918117 X 7594785 10870094 985918 1352865 8580703 12222959 25499865 28141076 X 743215 -168398 3067439 X X 0 1 X 1 1 1 X 1958205 4171322 3023889 3440595 3876557 16470568 1958205 4171322 3023889 3440595 3876557 16470568 80126 16390442 654 64640 221829 225478 81267 593868 422 171538 267908 153597 593465 17657901 14686722 0.92820 0.93640 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 0 0 1 4364 4364 0 PART II-B, LINE 1: MASSACHUSETTS YOUTHBUILD COALITION ADVOCACY 628505 628505 7674653 4372150 3302503 367756 155710 212046 27250 27250 0 4143054 NOTES RECEIVABLE 3446166 F NOTES RECEIVABLE - AFFILIATES 460000 F 3906166 PROJECTS UNDER DEVELOPMENT 3536975 RESTRICTED DEPOSITS - HOME IMPROVEMENT PROGRAM FUNDS 1461271 RESTRICTED DEPOSITS - REPLACEMENT RESERVES 165141 RESTRICTED DEPOSITS - OPERATING RESERVES 52638 ESCROWS 7199 INVESTMENT IN AFFILIATES 48855 DUE FROM AFFILIATES 1190533 RESTRICTED DEPOSITS - CONSTRUCTION ESCROW 4728615 11191227 CONTRACTUAL ADVANCES 3530201 DUE TO AFFILIATES 4728615 8258816 X PART X, LINE 2: JAS AND AFFILIATES 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. JAS AND AFFILIATES HAVE DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE CONSOLIDATING FINANCIAL STATEMENTS AT DECEMBER 31, 2018. HOWEVER, JAS AND AFFILIATES ARE GENERALLY SUBJECT TO AUDIT BY TAX AUTHORITIES FOR THE MOST RECENT THREE YEARS. 1 BUNKER HILL COMMUNITY COLLEGE 250 NEW RUTHERFORD AVENUE BOSTON MA 02129 042710011 501(C)3 0 33400 TO PROVIDE LAB SETTING COURSES AND PROVIDE INSTRUCTIONAL COURSES. SCHEDULE I PART IV JAS HAS A DESIGNATED GRANTS MANAGER THAT MONITORS THE FINANCIAL AND PROGRAM ASPECTS OF ALL GRANTS. FINANCIAL MONITORING CONSISTS OF TRACKING THE UNIQUELY CODED EXPENDITURES AGAINST THE AGREED UPON BUDGET WITH VARIANCES NOTED IN DETAIL. PROGRAM MONITORING ENSURING THE GRANT'S AGREED UPON OBJECTIVES, OUTCOMES AND DEADLINE ARE MET. X 0 0 0 0 0 0 0 0 0 DEBORAH RUHE EXECUTIVE DIRECTOR 161631 0 0 0 0 0 4766 0 2600 0 168997 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED AND APPROVED BY THE EXECUTIVE DIRECTOR. PRIOR TO SUBMISSION, THE FORM 990 IS MADE AVAILABLE TO ALL BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR ALL BOARD MEMBERS ARE REQUIRED TO SUPPLY A SIGNED CONFLICT OF INTEREST STATEMENT. THE STATEMENTS ARE KEPT ON FILE AT THE OFFICES OF THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS UTILIZED THE SERVICES OF AN INDEPENDENT EXECUTIVE SEARCH FIRM WHO CONDUCTED AN ASSESSMENT OF COMPARABLE SALARIES FOR AGENCIES OF SIMILAR SIZE AND COMPLEXITY. THE COMPENSATION POLICY REQUIRES PERIODIC REVIEW OF ESTABLISHED SALARY RANGES FOR ALL POSITIONS. SALARIES ARE DETERMINED FROM A SET OF RANGES, WHICH ARE BASED ON DATA ACQUIRED BY THE INDEPENDENT SEARCH FIRM. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS ARE AVAILABLE ON A NUMBER OF GOVERNMENTAL AND PRIVATE WEBSITES AND AVAILABLE UPON WRITTEN REQUEST FROM THE ORGANIZATION. FORM 990, PART XI, LINE 9: NET ASSET TRANSFER -86,051. SYNDICATION OF TCBLLC 2,780,257. DISTRIBUTIONS 373,233. FORM 990, PART XII, LINE 2C: THE FINANCE COMMITTEE AND BOARD OF DIRECTORS REVIEW AND APPROVE THE AUDIT. 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