LOWER ROXBURY COMMUNITY CORPORATION: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- LOWER ROXBURY COMMUNITY CORPORATION (EIN 23-7011408)
- Tax period
- 2016-01-01 to 2016-12-31
- Filed
- 2017-11-14
- IRS object ID
- 201723189349302197
- Schema version
- 2016v3.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-11-14T09:10:09-06:00 | ReturnTs |
| Tax Period End | 2016-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 221478099 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COHNREZNICK LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE BOSTON PLACE SUITE 500 | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02108 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237011408 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LOWER ROXBURY COMMUNITY CORPORATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LOWE | BusinessNameControlTxt |
| Phone | 6175413900 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 184 DUDLEY STREET | AddressLine1Txt |
| City | ROXBURY | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02119 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Jeanne Pinado | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 6175413900 | PhoneNum |
| Signature | 2017-11-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LEONARD J BERKOWITZ | PreparerPersonNm |
| PTIN | P00872822 | PTIN |
| Phone | 6176481400 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 209.3.217.20 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2017-11-13 | IPDt |
| IP Tm | 12:17:47 | IPTm |
| IP Timezone | ES | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 4FA2AEB2F2920BD945A96D8753017EDDD99C4CBB | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JEANNE PINADO | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 184 Dudley Street | AddressLine1Txt |
| City | Roxbury | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02119 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $12,251,786 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1967 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | TO 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 Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $10,889,829 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $10,879,340 | CYProgramServiceRevenueAmt |
| PY Investment Income | $48,389 | PYInvestmentIncomeAmt |
| CY Investment Income | $84,621 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $1,287,825 | CYOtherRevenueAmt |
| PY Total Revenue | $10,938,218 | PYTotalRevenueAmt |
| CY Total Revenue | $12,251,786 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $25,000 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $13,724,874 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,220,460 | PYOtherExpensesAmt |
| CY Other Expenses | $1,210,191 | CYOtherExpensesAmt |
| PY Total Expenses | $1,245,460 | PYTotalExpensesAmt |
| CY Total Expenses | $14,935,065 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $9,692,758 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$2,683,279 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $25,355,796 | TotalAssetsBOYAmt |
| Total Assets EOY | $21,788,444 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $8,667,754 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $7,750,478 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $16,688,042 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $14,037,966 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE 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 Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $14,935,065 | ExpenseAmt |
| Grant | $13,724,874 | GrantAmt |
| Revenue | $12,251,786 | RevenueAmt |
| Desc | TO FURTHER THE INTEREST OF ALL OF THE RESIDENTS IN THE AREA KNOWNAS LOWER ROXBURY IN THE MATTERS OF HOUSING, EDUCATION, RECREATIONAND GENERALLY TO WORK FOR THE REVITALIZATION OF THE COMMUNITY. | Desc |
| Total Program Service Expenses | $14,935,065 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | Yes (1) | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 5 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JEANNE PINADO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6178496220 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 184 DUDLEY STREET | AddressLine1Txt |
| City | ROXBURY | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02119 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| ayanna hines | ||||||||
| director | 1.00 | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| dion irish | ||||||||
| director | 1.00 | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| Elmer Freeman | ||||||||
| director | 1.00 | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| Ivelise Rivera | ||||||||
| President | 1.00 | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| JEANNE M PINADO | ||||||||
| CEO/Asst Treasurer | 3.00 | 40.00 | Yes (X) | $211,323 | $0 | $26,431 | Yes (X) | |
| Lisa Morishanti | ||||||||
| Vice President | 1.00 | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Malik aziz | ||||||||
| director | 1.00 | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| matthew camp | ||||||||
| Treasurer | 1.00 | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Milton Irving | ||||||||
| Director | 1.00 | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| nina ruff | ||||||||
| Secretary/Clerk | 1.00 | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Sonrisa Haynes | ||||||||
| director | 1.00 | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| Brooke E Woodson | ||||||||
| assistant secretary | 3.00 | 40.00 | $123,215 | $0 | $20,391 | Yes (X) | ||
| gayle harrold | ||||||||
| cfo/assistant treasurer | 3.00 | 40.00 | $159,300 | $0 | $29,019 | Yes (X) | ||
| russell tanner | ||||||||
| Vice President of Real Estate | 1.00 | 40.00 | $208,600 | $0 | $25,504 | Yes (X) | ||
| Brian Pilcher | ||||||||
| Senior asset Manager | 1.00 | 40.00 | $122,270 | $0 | $4,637 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $824,708 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $105,982 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Turner Construction Company | |||||
| Two Seaport Lane | Boston | MA | 02210 | Construction | $395,223 |
| Kaplan Construction | |||||
| 116 Harvard Street | Brookline | MA | 02446 | Construction | $331,783 |
| Massachusetts Housing Investment Corpora | |||||
| 70 Federal Street | Boston | MA | 02110 | Investment Corporation | $322,293 |
| Walker Development | |||||
| 33 Lyman Street | Westborough | MA | 01581 | Construction | $166,690 |
| Eversource Electric | |||||
| 247 Station Drive | Westwood | MA | 02090 | Electric | $139,102 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Partnership Distributions | 531110 | $9,719,663 | $9,719,663 |
| Rental Income | 531110 | $1,140,709 | $1,140,709 |
| MANAGEMENT FEE REVENUE | 531110 | $10,000 | $10,000 |
| MISCELLANEOUS INCOME | 531110 | $8,968 | $8,968 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $10,879,340 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $84,621 | TotalRevenueColumnAmt |
| Exclusion | $84,621 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Debt Forgiveness Income | Desc |
| Business | 531110 | BusinessCd |
| Total Revenue Column | $1,287,825 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,287,825 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,287,825 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,251,786 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $12,167,165 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $84,621 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,724,874 | TotalAmt |
| Program Services | $13,724,874 | ProgramServicesAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,076 | TotalAmt |
| Program Services | $33,076 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,766 | TotalAmt |
| Program Services | $18,766 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,945 | TotalAmt |
| Program Services | $27,945 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,522 | TotalAmt |
| Program Services | $40,522 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $289,284 | TotalAmt |
| Program Services | $289,284 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $354,078 | TotalAmt |
| Program Services | $354,078 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $251,231 | TotalAmt |
| Program Services | $251,231 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,812 | TotalAmt |
| Program Services | $22,812 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| Real Estate Taxes | $133,944 | $133,944 |
| SALARIES AND BENEFITS | $28,533 | $28,533 |
| Miscellaneous | $10,000 | $10,000 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,935,065 | TotalAmt |
| Program Services | $14,935,065 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part X | Yes (X) | InfoInScheduleOPartXInd |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,673,423 | BOYAmt |
| EOY | $1,059,888 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,000 | BOYAmt |
| EOY | $18,343 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,434,391 | BOYAmt |
| EOY | $1,967,502 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $8,994,631 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,881,946 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,282,692 | BOYAmt |
| EOY | $7,112,685 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,024,323 | BOYAmt |
| EOY | $5,393,613 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,890,967 | BOYAmt |
| EOY | $6,236,413 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,355,796 | BOYAmt |
| EOY | $21,788,444 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $402,151 | BOYAmt |
| EOY | $360,516 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,899,059 | BOYAmt |
| EOY | $6,842,113 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,366,544 | BOYAmt |
| EOY | $547,849 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,667,754 | BOYAmt |
| EOY | $7,750,478 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,688,042 | BOYAmt |
| EOY | $14,037,966 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,688,042 | BOYAmt |
| EOY | $14,037,966 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,355,796 | BOYAmt |
| EOY | $21,788,444 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$2,683,279 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $9,533 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $23,670 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $67,570 | CurrentTaxYearMinus4YearsAmt |
| Total | $67,570 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $21,819,201 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,239,938 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,658,069 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,889,829 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,879,340 | CurrentTaxYearAmt |
| Total | $46,486,377 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $21,886,771 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,239,938 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,658,069 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,889,829 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,879,340 | CurrentTaxYearAmt |
| Total | $46,553,947 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $16,720,902 | CurrentTaxYearMinus4YearsAmt |
| Total | $16,720,902 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $16,720,902 | CurrentTaxYearMinus4YearsAmt |
| Total | $16,720,902 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $29,833,045 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,499 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $10,154 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $38,158 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $48,389 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $84,621 | CurrentTaxYearAmt |
| Total | $189,821 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,499 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $10,154 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $38,158 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $48,389 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $84,621 | CurrentTaxYearAmt |
| Total | $189,821 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $21,895,270 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,250,092 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,696,227 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,938,218 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,963,961 | CurrentTaxYearAmt |
| Total | $46,743,768 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.63820 | PublicSupportCY509Pct |
| Public Support PY509 | 0.55240 | PublicSupportPY509Pct |
| Investment Income CY | 0.00410 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00300 | 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 | $1,206,000 | OtherCostOrOtherBasisAmt |
| Book Value | $1,206,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,583,729 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,715,461 | DepreciationAmt |
| Book Value | $5,868,268 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $204,902 | OtherCostOrOtherBasisAmt |
| Depreciation | $166,485 | DepreciationAmt |
| Book Value | $38,417 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $7,112,685 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| INVESTMENT IN HSG SUBSIDIARIES | $1,660,603 | C |
| Investment in Securities | $3,733,010 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $5,393,613 | TotalBookValueProgramRltdAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| FINANCING FEES | $58,426 |
| DUE FROM AFFILIATES | $6,091,052 |
| OTHER ASSETS | $86,935 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $6,236,413 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DUE TO AFFILIATED ENTITIES | $536,585 |
| OTHER CURRENT LIABILITIES | $11,264 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $547,849 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X, Line 2: | FormAndLineReferenceDesc |
| Explanation | MPDC 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, 2016 AND 2015, THERE WAS NO UNRELATED BUSINESS INCOME. ADDITIONAL SUBSIDIARIES OR AFFILIATES OF MPDC, NAMELY, BERYL GARDENS, INC., BERYL GARDENS COOPERATIVE CORPORATION, DUDLEY GREENVILLE MM LLC, MPIII TOWNHOMES MM LLC., MADISON PARK IV GP LLC, MADISON RUGGLES SHAWMUT, INC., MADISON WILLIAMS MM LLC, SMITH II INC., AND SMITH SENIOR RESIDENCES MM LLC, ARE C CORPORATIONS OR LLCS THAT HAVE ELECTED TO BE TAXED AS A CORPORATION THAT ARE SUBJECT TO TAXATION AT THE FEDERAL AND STATE LEVELS. DEFERRED TAXES ARE COMPUTED BASED ON THE DIFFERENCE BETWEEN THE FINANCIAL STATEMENTS AND INCOME TAX BASIS OF ASSETS AND LIABILITIES USING ENACTED MARGINAL TAX RATES. AS OF DECEMBER 31, 2016 AND 2015, THE TAX EXPENSE, DEFERRED TAXES, AND VALUATION ALLOWANCES ARE IMMATERIAL. Beryl Gardens Limited Partnership, Haynes House Associates II Limited Partnership, Madison Park III Associates Limited Partnership, MPIV 2011 Limited Partnership, MBII LP, and Smith House II Limited Partnership are partnerships and all taxable income and losses are allocated to the partners. Dudley Greenville LLC, Madison Williams LLC, MPIII Townhomes LLC, Smith Senior Residences LLC and Ruggles Shawmut Housing LLC are limited liability companies and all taxable income and losses are allocated to the members. Madison Bard LLC, Madison School House LLC, Madison Tropical LLC, Madison Tropical Market LLC, Madison Williams LLC (in 2015), Madison Gateway LLC, P10 Development Services LLC, Madison Property Development LLC and 2451 Washington LLC are limited liability companies and all taxable income and losses are allocated to MPDC as the sole member. Madison Washington II LLC and LRCC Maintenance LLC are limited liability companies and all taxable income and losses are allocated to Lower Roxbury Community Corporation as the sole member. Madison Hibernian Hall LLC, LRCC Leasing LLC, LRCC Holdings LLC and Dewitt Community Center LLC are limited liability companies and all taxable income and losses are allocated to Madison Park Economic Development Corporation as the sole member. No provision or benefit for income taxes has been included in these financial statements for any of these entities since the limited liability companies' net taxable profit or loss is passed through to the individual members and the partnerships' income or the loss is passed through to its partners. 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 I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| Madison Park Housing Corporation | |||||||
| 184 Dudley Street | Roxbury | MA | 02119 | 042743779 | 170(b)(1)(A)(vi) | $8,119,985 | Support Grant to MPHC |
| Madison Park Housing Corporation | |||||||
| 184 Dudley Street | Roxbury | MA | 02119 | 042743779 | 170(b)(1)(A)(vi) | $5,604,889 | Support Grant to MPHC |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JEANNE M PINADO | ||||||||||||||
| CEO/Asst Treasurer | $184,123 | $0 | $27,200 | $0 | $0 | $0 | $0 | $0 | $26,431 | $0 | $237,754 | $0 | $0 | $0 |
| gayle harrold | ||||||||||||||
| cfo/assistant treasurer | $145,500 | $0 | $13,800 | $0 | $0 | $0 | $0 | $0 | $29,019 | $0 | $188,319 | $0 | $0 | $0 |
| russell tanner | ||||||||||||||
| Vice President of Real Estate | $183,600 | $0 | $25,000 | $0 | $0 | $0 | $0 | $0 | $25,504 | $0 | $234,104 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 3 | FormAndLineReferenceDesc |
| Explanation | LOWER 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 (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 3 | During 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 6 | Madison Park Development Corporation is the sole member of Lower Roxbury Community Corporation. |
| Form 990, Part VI, Section A, line 7a | Madison Park Development Corporation, a sole member, has the power to appoint the board. |
| Form 990, Part VI, Section B, line 11b | The 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 12c | Each 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 19 | The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request. |
| FORM 990, PART X, LINE 25 | THERE is a TAX BASIS SPONSOR LOAN THAT is NOT RECORDED FOR GAAP PURPOSES: Smith Senior Residences LLC Sponsor Loan - GAAP Basis: $0 Tax Basis: $13,231,917 |
| Form 990, Part XI, line 9: | Writeoff Intercompany Accounts 23,670. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (14 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt |
|---|---|---|---|---|---|---|---|---|---|
| 2451 Washington LLC | |||||||||
| 184 Dudley Street Suite 102 | Roxbury | MA | 02119 | 203909215 | Affordable Housing | MA | MPDC | ||
| Haynes House MM LLC | |||||||||
| 184 Dudley Street Suite 102 | Roxbury | MA | 02119 | 454287355 | Affordable Housing | MA | MPDC | ||
| LRCC Holdings LLC | |||||||||
| 184 Dudley Street Suite 102 | Roxbury | MA | 02119 | 474344198 | Affordable Housing | MA | MPDC | ||
| lrcc LEASING LLC | |||||||||
| 184 Dudley Street Suite 102 | Roxbury | MA | 02119 | 812037456 | AFFordable Housing | MA | MPDC | ||
| Madison Bard LLC | |||||||||
| 184 Dudley Street Suite 102 | Roxbury | MA | 02119 | 273060171 | Affordable Housing | MA | MPDC | ||
| Madison Gateway LLC | |||||||||
| 184 Dudley Street Suite 102 | Roxbury | MA | 02119 | 463359675 | Affordable Housing | MA | MPDC | ||
| Madison Hibernian Hall LLC | |||||||||
| 184 Dudley Street Suite 102 | Roxbury | MA | 02119 | 461172886 | Affordable Housing | MA | MPEDC | ||
| Madison Property Development LLC | |||||||||
| 184 Dudley Street Suite 102 | Roxbury | MA | 02119 | 270366179 | Affordable Housing | MA | MPDC | ||
| Madison Schoolhouse LLC | |||||||||
| 184 Dudley Street Suite 102 | Roxbury | MA | 02119 | 261591413 | Affordable Housing | MA | MPDC | ||
| Madison Tropical LLC | |||||||||
| 184 Dudley Street Suite 102 | Roxbury | MA | 02119 | 452804996 | Affordable Housing | MA | MPDC | ||
| Madison Tropical Markets LLC | |||||||||
| 184 Dudley Street Suite 102 | Roxbury | MA | 02119 | 463342679 | Affordable Housing | MA | MPDC | ||
| Madison Washington II LLC | |||||||||
| 184 Dudley Street Suite 102 | Roxbury | MA | 02119 | 208135439 | Affordable Housing | MA | LRCC | $1,269,771 | -$113,192 |
| P10 Development Services LLC | |||||||||
| 184 Dudley Street Suite 102 | Roxbury | MA | 02119 | 364748875 | Affordable Housing | MA | MPDC | ||
| LRCC Maintenance LLC | |||||||||
| 184 Dudley Street Suite 102 | roxbury | MA | 02119 | 814093166 | affordable Housing | MA | MPDC | ||
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd | Direct Controlling NADirectControllingNACd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Madison Park Housing Corporation | |||||||||||
| 184 Dudley Street Suite 102 | Roxbury | MA | 02119 | 042743779 | Affordable Housing | MA | 501(c)(3) | Line 10 | MPDC | 0 | |
| Madison Park Development Corporation | |||||||||||
| 184 Dudley Street Suite 102 | Roxbury | MA | 02119 | 237164223 | Affordable Housing | MA | 501(c)(3) | Line 10 | 0 | N/A | |
| Madison Park Economic Development COrp | |||||||||||
| 184 Dudley Street Suite 102 | Roxbury | MA | 02119 | 043126706 | Affordable Housing | MA | 501(c)(3) | Line 10 | MPDC | 0 | |
| Orchard Gardens Resident Association Inc | |||||||||||
| 184 Dudley Street Suite 102 | Roxbury | MA | 02119 | 042867846 | Affordable Housing | MA | 501(c)(3) | Line 10 | MPDC | 0 | |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (17 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Direct Controlling NADirectControllingNACd | Predominant Income TypePredominantIncomeTypeTxt | Disproportionate AllocationsDisproportionateAllocationsInd | General Or Managing PartnerGeneralOrManagingPartnerInd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct | Share Of Total IncomeShareOfTotalIncomeAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Adams Orchard Limited | ||||||||||||||
| 184 Dudley Street Suite 102 | Roxbury | MA | 02119 | 043428515 | Rental Real Estate | MA | N/A | N/A | 0 | 0 | ||||
| Beryl Gardens Limited Partnership | ||||||||||||||
| 184 Dudley Street Suite 102 | Roxbury | MA | 02119 | 043293229 | Rental Real Estate | MA | Related | 0 | 0 | LRCC | -$20,502 | 0.01000 | ||
| Dudley Greenville LLC | ||||||||||||||
| 184 Dudley Street Suite 102 | Roxbury | MA | 02119 | 272754424 | Rental Real Estate | MA | N/A | N/A | 0 | 0 | ||||
| Haynes House II Limited Partnership | ||||||||||||||
| 184 Dudley Street Suite 102 | Roxbury | MA | 02119 | 043231123 | Rental Real Estate | MA | Related | 0 | 0 | LRCC | -$819 | 0.99990 | -$48,648 | |
| Interfaith Housing Developers LLC | ||||||||||||||
| 184 Dudley Street Suite 102 | Roxbury | MA | 02119 | 161644819 | Rental Real Estate | MA | N/A | N/A | 0 | 0 | ||||
| Madison Botolph II LP | ||||||||||||||
| 184 Dudley Street Suite 102 | Roxbury | MA | 02119 | 364796660 | Rental Real Estate | MA | Related | 0 | 0 | LRCC | -$24 | 0.99990 | -$89 | |
| Madison Hibernian Hall LLC | ||||||||||||||
| 184 Dudley Street Suite 102 | Roxbury | MA | 02119 | 461172886 | Rental Real Estate | MA | N/A | N/A | 0 | 0 | ||||
| Madison Park III Associates LP | ||||||||||||||
| 184 Dudley Street Suite 102 | Roxbury | MA | 02119 | 042626724 | Rental Real Estate | MA | N/A | N/A | 0 | 0 | ||||
| Madison Park IV 2011 Limited Partnership | ||||||||||||||
| 184 Dudley Street Suite 102 | Roxbury | MA | 02119 | 433459053 | rental Real Estate | MA | Related | 0 | 0 | LRCC | -$215 | 0.99990 | -$43 | |
| Madison Trinity Limited Partnership | ||||||||||||||
| 184 Dudley Street Suite 102 | Roxbury | MA | 02119 | 043339768 | Rental Real Estate | MA | N/A | N/A | 0 | 0 | ||||
| Madison Tropical Markets | ||||||||||||||
| 184 Dudley Street Suite 102 | Roxbury | MA | 02119 | 463342679 | Rental Real Estate | MA | N/A | N/A | 0 | 0 | ||||
| Madison Williams LLC | ||||||||||||||
| 184 Dudley Street Suite 102 | Roxbury | MA | 02119 | 463342757 | Rental Real Estate | MA | N/A | n/A | 0 | 0 | ||||
| mpiii TOWNHOMES LLC | ||||||||||||||
| 184 Dudley Street Suite 102 | Roxbury | MA | 02119 | 473681685 | REntal Real Estate | MA | N/A | N/A | 0 | 0 | ||||
| Ruggles Shawmut Housing LLC | ||||||||||||||
| 184 Dudley Street Suite 102 | Roxbury | MA | 02119 | 202182768 | Rental Real Estate | MA | N/A | N/A | 0 | 0 | ||||
| School House Brookledge Cummins LP | ||||||||||||||
| 536 Granite Street | Braintree | MA | 02184 | 261599765 | Rental Real Estate | MA | N/A | N/A | 0 | 0 | ||||
| Smith House II Limited Partnership | ||||||||||||||
| 184 Dudley Street Suite 102 | Roxbury | MA | 02119 | 043293225 | Rental Real Estate | MA | Related | 0 | 0 | LRCC | 0.99990 | $22,054,089 | ||
| Smith Senior Residences LLC | ||||||||||||||
| 184 Dudley Street Suite 102 | Roxbury | MA | 02119 | 320494148 | Rental Real Estate | MA | Related | 0 | 0 | LRCC | $3,068,224 | 0.99990 | -$37,607 | |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (17 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Direct Controlling NADirectControllingNACd | Entity TypeEntityTypeTxt | Controlled OrganizationControlledOrganizationInd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct | Share Of Total IncomeShareOfTotalIncomeAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Adams Orchard Inc | |||||||||||||
| 40 Court Street | Boston | MA | 02108 | 043428514 | Rental Real Estate | MA | N/A | C | 0 | ||||
| Beryl Gardens Cooperative Corporation | |||||||||||||
| 184 Dudley Street Suite 102 | Roxbury | MA | 02119 | 043296338 | rental Real Estate | MA | C | Yes (1) | LRCC | -$14,728 | 1.00000 | ||
| Beryl Gardens Inc | |||||||||||||
| 184 Dudley Street Suite 102 | Roxbury | MA | 02119 | 043293227 | Rental Real Estate | MA | C | Yes (1) | LRCC | -$15,720 | 1.00000 | ||
| Dudley Greenville MM LLC | |||||||||||||
| 184 Dudley Street Suite 102 | Roxbury | MA | 02119 | 461232440 | Rental Real Estate | MA | N/A | C | 0 | ||||
| Haynes II Inc | |||||||||||||
| 184 Dudley Street Suite 102 | Roxbury | MA | 02119 | 043220498 | Rental Real Estate | MA | C | Yes (1) | LRCC | 1.00000 | |||
| Interfaith Housing Developers Inc | |||||||||||||
| 184 Dudley Street Suite 102 | Roxbury | MA | 02119 | 161644815 | Rental Real Estate | MA | N/A | C | 0 | ||||
| Lower Roxbury Management Corporation | |||||||||||||
| 184 Dudley Street Suite 102 | Roxbury | MA | 02119 | 042628306 | Rental Real Estate | MA | N/A | C | 0 | ||||
| Madison Botolph GP Inc | |||||||||||||
| 184 Dudley Street Suite 102 | Roxbury | MA | 02119 | 462310065 | Rental Real Estate | MA | C | Yes (1) | LRCC | -$24 | 1.00000 | -$89 | |
| Madison Davenport Inc | |||||||||||||
| 184 Dudley Street Suite 102 | Roxbury | MA | 02119 | 043428521 | Rental Real Estate | MA | N/A | C | 0 | ||||
| Madison Park IV GP LLC | |||||||||||||
| 184 Dudley Street Suite 102 | Roxbury | MA | 02119 | 453261293 | Rental Real Estate | MA | C | Yes (1) | LRCC | -$4,347 | 0.79000 | -$619 | |
| Madison Ruggles Shawmut Inc | |||||||||||||
| 184 Dudley Street Suite 102 | Roxbury | MA | 02119 | 651251191 | Rental Real Estate | MA | N/A | C | 0 | ||||
| MTV Inc | |||||||||||||
| 122 Dewitt Drive | Boston | MA | 02120 | 043339765 | Rental Real Estate | MA | N/A | C | 0 | ||||
| School House B C Madison Park and EAF G | |||||||||||||
| 536 Granite Street | Braintree | MA | 02184 | 261599665 | School House | MA | N/A | C | 0 | ||||
| School House K W Madison Park & EAF LLC | |||||||||||||
| 536 Granite Street | Braintree | MA | 02184 | 261599663 | School House | MA | N/A | C | 0 | ||||
| Smith II Inc | |||||||||||||
| 184 Dudley Street Suite 102 | Roxbury | MA | 02119 | 473661174 | REntal Real Estate | MA | N/A | C | 0 | ||||
| Smith II Inc | |||||||||||||
| 184 Dudley Street Suite 102 | Roxbury | MA | 02119 | 043293223 | Rental Real Estate | MA | C | Yes (1) | LRCC | 1.00000 | |||
| Smith Senior Residences MM LLC | |||||||||||||
| 184 Dudley Street Suite 102 | roxbury | MA | 02119 | 812393714 | rental Real Estate | MA | C | Yes (1) | lrCC | 1.00000 | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | Yes (1) | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (5 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| Beryl Gardens LP | ||
| A | $4,117 | Cost |
| BERYL GARDENS LP | ||
| S | $31,167 | cost |
| Smith House II LP | ||
| L | $44,000 | cost |
| MP III Townhomes LLC | ||
| L | $100,000 | cost |
| Haynes House Associated II LP | ||
| M | $10,000 | cost |
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