CASTLE SQUARE TENANTS ORGANIZATION INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: CASTLE SQUARE TENANTS ORGANIZATION INC (EIN 04-3016145)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-11-14
IRS object ID: 202513189349303356
Schema version: 2024v5.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-11-14T09:05:46-06:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	042571780	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	AAFCPAS INC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	50 WASHINGTON STREET	AddressLine1Txt
City	WESTBOROUGH	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01581	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	043016145	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CASTLE SQUARE TENANTS ORGANIZATION INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	CAST	BusinessNameControlTxt
Phone	6173578548	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	476 TREMONT STREET	AddressLine1Txt
City	BOSTON	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	02116	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	VERNON MILLS	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	6173578548	PhoneNum
Signature	2025-11-13	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JOYCE RIPIANZI CPA	PreparerPersonNm
PTIN	P00548581	PTIN
Phone	5083669100	PhoneNum
Preparation	2025-11-13	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	ANN MOY	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	476 TREMONT STREET	AddressLine1Txt
City	BOSTON	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	02116	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$9,583,873	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.CSTOBOSTON.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1988	FormationYr
Legal Domicile State	MA	LegalDomicileStateCd
Activity Or Mission	CASTLE SQUARE TENANTS ORGANIZATION'S MISSION IS TO PROMOTE THE ECONOMIC, EDUCATIONAL AND SOCIAL EMPOWERMENT OF LOW AND MODERATE INCOME INDIVIDUALS BY PROVIDING ACCESS TO SAFE, QUALITY AFFORDABLE HOUSING AND SUPPORTIVE DIRECT SERVICE PROGRAMS.	ActivityOrMissionDesc
Voting Members Governing Body	6	VotingMembersGoverningBodyCnt
Voting Members Independent	6	VotingMembersIndependentCnt
Total Employee	38	TotalEmployeeCnt
Total Volunteers	20	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$193,108	PYContributionsGrantsAmt
CY Contributions Grants	$140,617	CYContributionsGrantsAmt
PY Program Service Revenue	$4,745,596	PYProgramServiceRevenueAmt
CY Program Service Revenue	$3,979,961	CYProgramServiceRevenueAmt
PY Investment Income	$350,315	PYInvestmentIncomeAmt
CY Investment Income	$1,799,120	CYInvestmentIncomeAmt
PY Other Revenue	$1,188	PYOtherRevenueAmt
CY Other Revenue	$4,385	CYOtherRevenueAmt
PY Total Revenue	$5,290,207	PYTotalRevenueAmt
CY Total Revenue	$5,924,083	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,048,656	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,072,811	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,017,198	PYOtherExpensesAmt
CY Other Expenses	$1,515,662	CYOtherExpensesAmt
PY Total Expenses	$2,065,854	PYTotalExpensesAmt
CY Total Expenses	$2,588,473	CYTotalExpensesAmt
PY Revenues Less Expenses	$3,224,353	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$3,335,610	CYRevenuesLessExpensesAmt
Total Assets BOY	$47,656,392	TotalAssetsBOYAmt
Total Assets EOY	$54,734,768	TotalAssetsEOYAmt
Total Liabilities BOY	$20,335,246	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$20,449,053	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$27,321,146	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$34,285,715	NetAssetsOrFundBalancesEOYAmt
Mission	CASTLE SQUARE TENANTS ORGANIZATION'S MISSION IS TO PROMOTE THE ECONOMIC, EDUCATIONAL AND SOCIAL EMPOWERMENT OF LOW AND MODERATE INCOME INDIVIDUALS BY PROVIDING ACCESS TO SAFE, QUALITY AFFORDABLE HOUSING AND SUPPORTIVE DIRECT SERVICE PROGRAMS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$1,472,894	ExpenseAmt
Revenue	$3,984,346	RevenueAmt
Desc	CASTLE SQUARE TENANTS ORGANIZATION'S PROGRAMS PROMOTE THE ECONOMIC, EDUCATIONAL AND SOCIAL EMPOWERMENT OF LOW AND MODERATE INCOME INDIVIDUALS AND PROVIDE ACCESS TO SAFE, QUALITY AFFORDABLE HOUSING.	Desc
Total Program Service Expenses	$1,472,894	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	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
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (1)	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	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	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	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 With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	111	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	38	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
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
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	6	GoverningBodyVotingMembersCnt
Independent Voting Member	6	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	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	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	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	DEBORAH A BACKUS	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	6173578548	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	476 TREMONT STREET	AddressLine1Txt
City	BOSTON	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	02116	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 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
ANN MOY
PRESIDENT	25.00	2.00	Yes (X)	Yes (X)	$0	$0	$0
TERRANCE WOOLFORK
VICE PRESIDENT	7.00	2.00	Yes (X)	Yes (X)	$0	$0	$0
VERNON MILLS
TREASURER	7.00	1.00	Yes (X)	Yes (X)	$0	$0	$0
NHI LE TANG
SECRETARY	10.00		Yes (X)	Yes (X)	$0	$0	$0
YVONNE HOLMES
DIRECTOR	7.00	2.00	Yes (X)		$0	$0	$0
HUI LING CHEN
DIRECTOR	12.00		Yes (X)		$0	$0	$0
ENEIDA LEBRON
DIRECTOR (UNTIL 12/2024)	7.00		Yes (X)		$0	$0	$0
DEBORAH A BACKUS
EXECUTIVE DIRECTOR	40.00	2.00		Yes (X)	$135,514	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$135,514	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
AAFCPAS INC
50 WASHINGTON ST	WESTBOROUGH	MA	01581	OUTSOURCED ACCOUNTING	$210,855
VIVIAN WAI-FUN LEE
40 SEAVERNS AVE	JAMAICA PLAIN	MA	02130	CONSULTING SERVICES	$141,800
KLEIN HORNIG
101 ARCH STREET SUITE 1100	BOSTON	MA	02110	LEGAL COUNSEL	$108,675

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	3	CntrctRcvdGreaterThan100KCnt
Membership Dues	$1,220	MembershipDuesAmt
Government Grants	$124,997	GovernmentGrantsAmt
All Other Contributions	$14,400	AllOtherContributionsAmt
Total Contributions	$140,617	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MANAGEMENT SERVICES	611710	$3,233,758	$3,233,758
REIMBURSED EXPENSES	900099	$615,880	$615,880
PROGRAM USER FEES	611710	$97,848	$97,848
PARKING FEES	611710	$32,475	$32,475

Field	Value	IRS element (for citing)
Total Program Service Revenue	$3,979,961	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$900,829	TotalRevenueColumnAmt
Exclusion	$900,829	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$4,558,081	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$3,659,790	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$898,291	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$898,291	TotalRevenueColumnAmt
Exclusion	$898,291	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS REVENUE	Desc
Business	900099	BusinessCd
Total Revenue Column	$4,385	TotalRevenueColumnAmt
Related Or Exempt Func Income	$4,385	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$4,385	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,924,083	TotalRevenueColumnAmt
Related Or Exempt Func Income	$3,984,346	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$1,799,120	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$135,514	TotalAmt
Program Services	$40,654	ProgramServicesAmt
Management And General	$94,860	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$819,637	TotalAmt
Program Services	$695,288	ProgramServicesAmt
Management And General	$124,349	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$49,835	TotalAmt
Program Services	$45,819	ProgramServicesAmt
Management And General	$4,016	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$67,825	TotalAmt
Program Services	$50,622	ProgramServicesAmt
Management And General	$17,203	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$445,750	TotalAmt
Program Services	$354,355	ProgramServicesAmt
Management And General	$91,395	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$9,155	TotalAmt
Program Services	$9,069	ProgramServicesAmt
Management And General	$86	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$234,659	TotalAmt
Management And General	$234,659	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$324,194	TotalAmt
Management And General	$324,194	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$200,836	TotalAmt
Program Services	$51,445	ProgramServicesAmt
Management And General	$149,391	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$3,476	TotalAmt
Program Services	$204	ProgramServicesAmt
Management And General	$3,272	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$25,128	TotalAmt
Program Services	$12,264	ProgramServicesAmt
Management And General	$12,864	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$12	TotalAmt
Management And General	$12	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$1,325	TotalAmt
Program Services	$332	ProgramServicesAmt
Management And General	$993	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$24,488	TotalAmt
Program Services	$14,574	ProgramServicesAmt
Management And General	$9,914	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$11,872	TotalAmt
Management And General	$11,872	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
COMMUNITY ACTIVITIES	$229,921	$197,046	$32,875
BANQUETS	$2,800		$2,800
LICENSES AND PERMITS	$1,308	$656	$652
GRATUITY	$738	$566	$172

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,588,473	TotalAmt
Program Services	$1,472,894	ProgramServicesAmt
Management And General	$1,115,579	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$567,576	BOYAmt
EOY	$724,434	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
EOY	$4,544,777	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$234,963	BOYAmt
EOY	$170,040	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$1,820	BOYAmt
EOY	$12,556	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$224,051	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$158,768	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$77,156	BOYAmt
EOY	$65,283	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$11,545,250	BOYAmt
EOY	$17,682,421	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$25,290	BOYAmt
EOY	$4,343,449	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$35,204,337	BOYAmt
EOY	$27,191,808	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$47,656,392	BOYAmt
EOY	$54,734,768	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$101,183	BOYAmt
EOY	$214,990	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$20,234,063	BOYAmt
EOY	$20,234,063	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$20,335,246	BOYAmt
EOY	$20,449,053	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$27,250,503	BOYAmt
EOY	$34,246,410	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$70,643	BOYAmt
EOY	$39,305	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$27,321,146	BOYAmt
EOY	$34,285,715	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$47,656,392	BOYAmt
EOY	$54,734,768	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$3,335,610	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$1,691,912	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$1,937,047	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
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	$180,342	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,035,759	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$9,585	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$193,108	CurrentTaxYearMinus1YearAmt
Current Tax Year	$140,617	CurrentTaxYearAmt
Total	$1,559,411	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$3,964,740	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$4,452,919	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,102,831	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$4,745,596	CurrentTaxYearMinus1YearAmt
Current Tax Year	$3,979,961	CurrentTaxYearAmt
Total	$18,246,047	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$4,145,082	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5,488,678	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,112,416	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$4,938,704	CurrentTaxYearMinus1YearAmt
Current Tax Year	$4,120,578	CurrentTaxYearAmt
Total	$19,805,458	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)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$19,805,458	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$258,736	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$315,011	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$600,203	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$689,145	CurrentTaxYearMinus1YearAmt
Current Tax Year	$900,829	CurrentTaxYearAmt
Total	$2,763,924	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$258,736	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$315,011	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$600,203	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$689,145	CurrentTaxYearMinus1YearAmt
Current Tax Year	$900,829	CurrentTaxYearAmt
Total	$2,763,924	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$391,006	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$893	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$26	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,188	CurrentTaxYearMinus1YearAmt
Current Tax Year	$4,385	CurrentTaxYearAmt
Total	$397,498	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$4,794,824	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5,804,582	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,712,645	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$5,629,037	CurrentTaxYearMinus1YearAmt
Current Tax Year	$5,025,792	CurrentTaxYearAmt
Total	$22,966,880	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.86230	PublicSupportCY509Pct
Public Support PY509	0.88400	PublicSupportPY509Pct
Investment Income CY	0.12030	InvestmentIncomeCYPct
Investment Income PY	0.09820	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$178,087	OtherCostOrOtherBasisAmt
Depreciation	$112,804	DepreciationAmt
Book Value	$65,283	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$45,964	OtherCostOrOtherBasisAmt
Depreciation	$45,964	DepreciationAmt
Book Value	$0	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$65,283	TotalBookValueLandBuildingsAmt

Closely Held Equity Interests CloselyHeldEquityInterestsGrp

Field	Value	IRS element (for citing)
Book Value	$4,343,449	BookValueAmt
Method Valuation	C	MethodValuationCd

Field	Value	IRS element (for citing)
Total Book Value Securities	$4,343,449	TotalBookValueSecuritiesAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt
DUE FROM RELATED PARTY	$6,322,586
INVESTMENTS HELD IN TRUST	$20,869,222

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$27,191,808	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	INVESTMENT IN SUBSIDIARY	Desc
Amt	$20,234,063	Amt

Field	Value	IRS element (for citing)
Total Liability	$20,234,063	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	INCOME TAXES: CASTLE SQUARE TENANT ORGANIZATION (THE ORGANIZATION) IS A NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES ON TRADE OR BUSINESS PROFITS GENERATED BY ACTIVITIES RELATED TO THE ORGANIZATION'S EXEMPT FUNCTION. THE ORGANIZATION MAY BE SUBJECT TO FEDERAL AND STATE INCOME TAXES FOR PROFITS GENERATED FROM TRADE OR BUSINESS ACTIVITIES UNRELATED TO THE ORGANIZATION'S EXEMPT FUNCTION. AS OF DECEMBER 31, 2024, MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS NOT GENERATED ANY UNRELATED BUSINESS TAXABLE INCOME. THE ORGANIZATION ASSESSES THE RECORDING OF UNCERTAIN TAX POSITIONS BY EVALUATING THE MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT REQUIREMENTS A TAX POSITION MUST MEET BEFORE BEING RECOGNIZED AS A BENEFIT IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION'S POLICY IS TO RECOGNIZE INTEREST AND PENALTIES ACCRUED ON ANY UNCERTAIN TAX POSITIONS AS A COMPONENT OF INCOME TAX EXPENSE, IF ANY, IN ITS CONSOLIDATED STATEMENT OF ACTIVITIES. THE ORGANIZATION HAS NOT RECOGNIZED ANY LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED BENEFITS AS OF DECEMBER 31, 2024. THE ORGANIZATION DOES NOT EXPECT ANY MATERIAL CHANGE IN UNCERTAIN TAX BENEFITS WITHIN THE NEXT 12 MONTHS.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 12C	CSTO REVIEWS THE ACTION OF AN EMPLOYEE OR A BOARD MEMBER WHICH MIGHT CONSTITUTE A CONFLICT OF INTEREST OR A PERCEIVED CONFLICT OF INTEREST. THE EXECUTIVE DIRECTOR AND CSTO BOARD PRESIDENT ROUTINELY REMIND EMPLOYEES AND BOARD MEMBERS OF ANY POTENTIAL RISK RELATED TO CORPORATE, GOVERNANCE, AND HR MATTERS, AND CONSULT CSTO ATTORNEYS FOR GUIDANCE.
FORM 990, PART VI, SECTION B, LINE 15	IN CALCULATING THE EXECUTIVE DIRECTOR'S PAY, THE NONPROFIT THIRD SECTOR NEW ENGLAND WAS CONSULTED.
FORM 990, PART VI, SECTION C, LINE 19	THE DOCUMENTS ARE AVAILABLE UPON REQUEST
FORM 990, PART XI, LINE 9:	GAIN ON CHANGE IN FAIR VALUE OF INVESTMENT IN PARTNERSHIP 130,304. RETURN DONOR RESTRICTED GRANT -21,362. CONTRIBUTION OF PARTNERSHIP INTEREST - CSTO WINN OWNER 1,828,105.
PART XII, LINE 2C:	THE BOARD OF DIRECTORS IS RESPONSIBLE FOR THE SELECTION OF AN INDEPENDENT AUDITOR AND OVERSIGHT OF THE AUDIT.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	CASTLE SQUARE TENANTS ORGANIZATION 2020 CHARITABLE TRUST	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	476 TREMONT STREET	AddressLine1Txt
City	BOSTON	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	02116	ZIPCd

Field	Value	IRS element (for citing)
EIN	853810338	EIN
Primary Activities	GRANTS AND LOANS	PrimaryActivitiesTxt
Legal Domicile State	MA	LegalDomicileStateCd
Exempt Code Section	501(C)(3)	ExemptCodeSectionTxt
Public Charity Status	LINE 12A, I	PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	CASTLE SQUARE TENANTS ORGANIZATION INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Controlled Organization	Yes (1)	ControlledOrganizationInd

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (5 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Share Of Total IncomeShareOfTotalIncomeAmt	Share Of EOY AssetsShareOfEOYAssetsAmt	Disproportionate AllocationsDisproportionateAllocationsInd	General Or Managing PartnerGeneralOrManagingPartnerInd	OwnershipOwnershipPct
CSTO WINN MANAGER LLC
ONE WASHINGTON MALL SUITE 500	BOSTON	MA	02108	272046686	MANAGE MULTI FAMILY LOW INCOME HOUSING PROPERTY	MA	CSTO SUBSIDIARY LLC	$3,687,168	$2,682	0	Yes (1)	0.51000
CSTO WINN DEVELOPER LLC
ONE WASHINGTON MALL SUITE 500	BOSTON	MA	02108	263883860	DEVELOP MULTI FAMILY LOW INCOME HOUSING PROPERTY	MA	CASTLE SQUARE TENANTS ORGANIZATION INC	$130,916	$43,716	0	Yes (1)	0.51000
EVA WHITE DEVELOPMENT COMPANY LLC
ONE WASHINGTON MALL SUITE 500	BOSTON	MA	02108	371930770	DEVELOP MULTI FAMILY LOW INCOME HOUSING PROPERTY	MA	CASTLE SQUARE TENANTS ORGANIZATION INC			0	0	0.51000
CSTO WINN OWNER LLC
ONE WASHINGTON MALL SUITE 500	BOSTON	MA	02108	272046798	OWNER MULTI FAMILY LOW INCOME HOUSING PROPERTY	MA	CASTLE SQUARE TENANTS ORGANIZATION INC	-$612	$63,664,488	0	0	0.50990
EVA WHITE GP LLC
ONE WASHINGTON MALL SUITE 500	BOSTON	MA	02108	301168027	DEVELOP AND MANAGE MULTI FAMILY LOW INCOME HOUSING PROPERTY	MA	CSTO SUBSIDIARY LLC		$4,500	0	0	0.99990

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	CSTO SUBSIDIARY LLC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	476 TREMONT STREET	AddressLine1Txt
City	BOSTON	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	02116	ZIPCd

Field	Value	IRS element (for citing)
EIN	274738796	EIN
Primary Activities	DEVELOPER OF HOUSING PROJECT	PrimaryActivitiesTxt
Legal Domicile State	MA	LegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	CASTLE SQAURE TENANTS ORGANIZATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Entity Type	C	EntityTypeTxt
Share Of Total Income	$3,748,806	ShareOfTotalIncomeAmt
Share Of EOY Assets	$5,703,581	ShareOfEOYAssetsAmt
Ownership	1.00000	OwnershipPct
Controlled Organization	Yes (1)	ControlledOrganizationInd

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	Yes (1)	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	0	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	Yes (1)	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	Yes (1)	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	Yes (1)	TransferToOtherOrgInd
Transfer From Other Org	Yes (1)	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (5 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
CSTO SUBSIDIARY LLC
Q	$6,322,586	FMV
CASTLE SQUARE TENANTS ORGANIZATION 2020 CHARITABLE TRUST
P	$445,750	FMV
CSTO SUBSIDIARY LLC
S	$13,200,000	FMV
CSTO SUBSIDIARY LLC
S	$2,879,017	FMV
CSTO SUBSIDIARY LLC
A	$61,638	FMV