W L C HOUSING INC: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- W L C HOUSING INC (EIN 04-3260692)
- Tax period
- 2017-01-01 to 2017-12-31
- Filed
- 2018-09-19
- IRS object ID
- 201832629349301023
- Schema version
- 2017v2.3
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-09-19T16:16:07-04:00 | ReturnTs |
| Tax Period End | 2017-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 043312453 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COCIO & RICHARDSON | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 21 FRANKLIN ST 16 | AddressLine1Txt |
| City | QUINCY | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 021694951 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 043260692 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WLC HOUSING INC | BusinessNameLine1Txt |
| Business Name Line2 | DBA BAUER HOUSE | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WLCH | BusinessNameControlTxt |
| Phone | 6177867601 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 314 WATER STREET | AddressLine1Txt |
| City | QUINCY | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 021696546 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TIMOTHY WISMAR | PersonNm |
| Person Title | DIRECTOR / PRESIDENT | PersonTitleTxt |
| Phone | 6177867601 | PhoneNum |
| Signature | 2018-09-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BRENT RICHARDSON | PreparerPersonNm |
| PTIN | P00512960 | PTIN |
| Phone | 6177735875 | PhoneNum |
| Preparation | 2018-09-12 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 73.249.220.186 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2018-09-19 | IPDt |
| IP Tm | 15:16:07 | IPTm |
| IP Timezone | CD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | FDBAC1FE21DAC78EF4E79A5E03AB97697F2E7EFF | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 0C3AA8295C5B0CAA9F2BA77A157F1ADC765ED6DF | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2018-06-14 16:35:46Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | TIMOTHY WISMAR | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 314 WATER STREET | AddressLine1Txt |
| City | QUINCY | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02169 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,115,669 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1995 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | PROVIDE QUALITY DIGNIFIED HOUSING AND OTHER SERVICES FOR THE LOW-INCOME ELDERLY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 4 | TotalEmployeeCnt |
| Total Volunteers | 4 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,105,066 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,115,077 | CYProgramServiceRevenueAmt |
| PY Investment Income | $558 | PYInvestmentIncomeAmt |
| CY Investment Income | $592 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $1,105,624 | PYTotalRevenueAmt |
| CY Total Revenue | $1,115,669 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $308,429 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $309,521 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $828,903 | PYOtherExpensesAmt |
| CY Other Expenses | $882,293 | CYOtherExpensesAmt |
| PY Total Expenses | $1,137,332 | PYTotalExpensesAmt |
| CY Total Expenses | $1,191,814 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$31,708 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$76,145 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,871,608 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,823,391 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $42,467 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $70,395 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,829,141 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,752,996 | NetAssetsOrFundBalancesEOYAmt |
| Mission | PROVIDE QUALITY DIGNIFIED HOUSING AND OTHER SERVICES FOR THE LOW-INCOME ELDERLY. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $827,506 | ExpenseAmt |
| Revenue | $1,115,077 | RevenueAmt |
| Desc | BAUER HOUSE PROVIDES 75 UNITS OF DIGNIFIED QUALITY HOUSING FOR THE LOW- INCOME ELDERLY UNDER AN AGREEMENT WITH THE US DEPT OF HOUSING AND URBAN DEVELOPMENT. | Desc |
| Total Program Service Expenses | $827,506 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 7 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 4 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (true) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ELAINE MAK | PersonNm |
| Phone | 6177867601 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 314 WATER STREET | AddressLine1Txt |
| City | QUINCY | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02169 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| TIMOTHY WISMAR | |||||||
| DIRECTOR / P | 8.00 | 32.00 | Yes (X) | Yes (X) | $21,000 | $119,147 | $33,690 |
| STEVE LAW | |||||||
| DIRECTOR | 0.50 | 12.00 | Yes (X) | Yes (X) | $0 | $56,635 | $5,285 |
| REVEREND ADOLPH WISMAR JR | |||||||
| DIRECTOR | 0.50 | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $9,440 |
| REVEREND RICHARD LAW | |||||||
| DIRECTOR | 0.50 | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $10,287 |
| AARON BURKE | |||||||
| DIRECTOR / C | 0.50 | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| REV JAMES KIMMELL | |||||||
| DIRECTOR | 0.50 | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MARCIA BAILEY | |||||||
| DIRECTOR | 0.50 | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KOMBORERO SHOKO | |||||||
| DIRECTOR | 0.50 | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| LOLA TOM | |||||||
| DIRECTOR | 0.50 | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JON SKOV | |||||||
| DIRECTOR | 0.50 | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $21,000 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $175,782 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $58,702 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| RENT - LOW INC. HOUSING | 531110 | $1,028,292 | $1,028,292 |
| ANTENNA INCOME | 531110 | $81,985 | $81,985 |
| LAUNDRY | 531110 | $4,800 | $4,800 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,115,077 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $592 | TotalRevenueColumnAmt |
| Exclusion | $592 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,115,669 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,115,077 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $592 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,000 | TotalAmt |
| Management And General | $21,000 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $219,836 | TotalAmt |
| Program Services | $58,458 | ProgramServicesAmt |
| Management And General | $161,378 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,836 | TotalAmt |
| Program Services | $4,399 | ProgramServicesAmt |
| Management And General | $13,437 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,235 | TotalAmt |
| Program Services | $13,763 | ProgramServicesAmt |
| Management And General | $21,472 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,614 | TotalAmt |
| Program Services | $3,790 | ProgramServicesAmt |
| Management And General | $11,824 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $86,704 | TotalAmt |
| Management And General | $86,704 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,375 | TotalAmt |
| Management And General | $16,375 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,239 | TotalAmt |
| Management And General | $1,239 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,005 | TotalAmt |
| Management And General | $22,005 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,874 | TotalAmt |
| Management And General | $8,874 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75 | TotalAmt |
| Program Services | $75 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,204 | TotalAmt |
| Program Services | $27,204 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| UTILITIES / HEATING | $174,308 | $174,308 |
| DEPRECIATION EXPENSE | $168,581 | $168,581 |
| MAINTENANCE AND REPAIRS | $157,985 | $157,985 |
| REAL ESTATE TAXES | $110,573 | $110,573 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $108,370 | TotalAmt |
| Program Services | $108,370 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,191,814 | TotalAmt |
| Program Services | $827,506 | ProgramServicesAmt |
| Management And General | $364,308 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,967 | BOYAmt |
| EOY | $45,053 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,911 | BOYAmt |
| EOY | $8,674 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,276 | BOYAmt |
| EOY | $21,948 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $6,596,540 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,263,472 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,403,779 | BOYAmt |
| EOY | $3,333,068 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $428,675 | BOYAmt |
| EOY | $414,648 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,871,608 | BOYAmt |
| EOY | $3,823,391 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,742 | BOYAmt |
| EOY | $51,457 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,725 | BOYAmt |
| EOY | $18,938 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,467 | BOYAmt |
| EOY | $70,395 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,829,141 | BOYAmt |
| EOY | $3,752,996 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,829,141 | BOYAmt |
| EOY | $3,752,996 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,871,608 | BOYAmt |
| EOY | $3,823,391 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$76,145 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $944,070 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $991,991 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,054,346 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,105,066 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,115,077 | CurrentTaxYearAmt |
| Total | $5,210,550 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $944,070 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $991,991 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,054,346 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,105,066 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,115,077 | CurrentTaxYearAmt |
| Total | $5,210,550 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $5,210,550 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $611 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $626 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $606 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $558 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $592 | CurrentTaxYearAmt |
| Total | $2,993 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $611 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $626 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $606 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $558 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $592 | CurrentTaxYearAmt |
| Total | $2,993 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $944,681 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $992,617 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,054,952 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,105,624 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,115,669 | CurrentTaxYearAmt |
| Total | $5,213,543 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99940 | PublicSupportCY509Pct |
| Public Support PY509 | 0.00990 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $400,000 | OtherCostOrOtherBasisAmt |
| Book Value | $400,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,017,227 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,121,363 | DepreciationAmt |
| Book Value | $2,895,864 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $179,313 | OtherCostOrOtherBasisAmt |
| Depreciation | $142,109 | DepreciationAmt |
| Book Value | $37,204 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $3,333,068 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| HUD REQUIRED RESERVES & ESCROWS | $395,710 |
| SECURITY DEPOSIT CASH HELD | $18,938 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $414,648 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SECURITY DEPOSIT LIABILITY | Desc |
| Amt | $18,938 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $18,938 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $1,115,669 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $1,115,669 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $1,115,669 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,191,814 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $1,191,814 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,191,814 | TotalExpensesPerForm990Amt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | false | SubstantiationRequiredInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TIMOTHY WISMAR | PersonNm |
| Title | DIRECTOR / PRESIDENT | TitleTxt |
| Base Compensation Filing Org | $21,000 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $119,147 | CompensationBasedOnRltdOrgsAmt |
| Deferred Compensation Flng Org | $210 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $33,480 | DeferredCompRltdOrgsAmt |
| Total Compensation Filing Org | $21,210 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $152,627 | TotalCompensationRltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE J, PAGE 1, PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | HEALTH CLUB (YMCA) ANNUAL DUES ARE PAID FOR ALL EMPLOYEES INCLUDING THIS EMPLOYEE. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 2 | TIMOTHY WISMAR REV ADOLPH WISMAR, JR DIRECTOR DIRECTOR FATHER / SON REV. STEVE LAW REV RICHARD LAW DIRECTOR DIRECTOR FATHER / SON |
| FORM 990, PAGE 6, PART VI, LINE 3 | CERTAIN MANAGEMENT RESPONSIBILITIES, INCLUDING ADMINSTRATIVE AND OPERATIONAL OVERSIGHT, ARE PROVIDED BY AFFILIATE WLC MANAGEMENT COMPANY, INC. SPECIFIC SERVICES PROVIDED ARE FOR THE SOCIAL SERVICES COORDINATOR. THESE MANAGEMENT SERVICES WERE DOCUMENTED AND APPROVED BY THE OVERSIGHT AGENCY U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE FORM 990 IS REVIEWED BY THE PROJECT SITE MANAGER, THE BOARD PRESIDENT, AND THE BOARD TREASURER BEFORE THE RETURN IS FILED. A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO ALL OTHER MEMBERS OF THE BOARD BEFORE THE FORM 990 IS FILED. HOWEVER, THE TIMING OF THEIR REVIEW IS AT THEIR PERSONAL DISCRETION WHICH MAY BE BEFORE OR AFTER THE DATE FILED. QUESTIONS AND COMMENTS COULD BE DIRECTED TO ANY OTHER MEMBERS OF THE BOARD AND/OR THE PAID PREPARER AS DESIRED OR DEEMED NECESSARY. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE BOARD OF DIRECTORS ANNUALLY SIGN A CONFLICT OF INTEREST DISCLOSURE WHICH REQUIRES THE BOARD MEMBER TO REPORT IMMEDIATELY TO THE BOARD IF A CHANGE OCCURS CREATING A NEW OR DIFFERENT RELATIONSHIP WHICH INVOLVES A CONFLICT OF INTEREST WITH THE ORGANIZATION. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE BUDGET OF THE ORGANIZATION ANNUALLY. THIS PROCESS INCLUDES A DETAIL REVIEW AND APPROVAL OF ALL EMPLOYEE SALARY AND BENEFITS - WHICH REPRESENT A MATERIAL PORTION OF THE ORGANIZATIONAL EXPENSES. THE BUDGET APPROVAL IS RECORDED WITHIN THE BOARD MINUTES. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS AND POLICIES, FORM 990, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PAGE 7, PART VII | ANNUAL FORMAL BUDGETS INCLUDING COMPENSATION AND BENEFIT PLANS ARE REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS FOR THIS ORGANIZATION AND ALL THE RELATED ORGANIZATIONS. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| WLC MANAGEMENT COMPANY INC | ||||||||||
| 540 HANCOCK STREET | QUINCY | MA | 02170 | 043333863 | PROVIDE MA | MA | 501 C3 | 10 | N/A | false |
| WOLLASTON LUTHERAN HOUSING INC | ||||||||||
| 45 BRACKETT STREET | QUINCY | MA | 02169 | 061731780 | PROVIDE QU | MA | 501 C3 | 10 | N/A | false |
| WOLLASTON LUTHERAN CHURCH APARTMENT | ||||||||||
| 540 HANCOCK STREET | QUINCY | MA | 02170 | 237036017 | PROVIDE QU | MA | 501 C3 | 10 | N/A | false |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (true) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WLC MANAGEMENT COMPANY INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | M | TransactionTypeTxt |
| Involved | $158,320 | InvolvedAmt |
| Method Of Amount Determination | BOARD & HUD APPROVAL | MethodOfAmountDeterminationTxt |
Comments