2025-11-14T09:05:46-06:00 2024-12-31 042571780 AAFCPAS INC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2024-01-01 043016145 CASTLE SQUARE TENANTS ORGANIZATION INC CAST 6173578548 476 TREMONT STREET BOSTON MA 02116 VERNON MILLS TREASURER 6173578548 2025-11-13 1 1 JOYCE RIPIANZI CPA P00548581 5083669100 2025-11-13 2024 2025-03-06 01:10:19Z ANN MOY 476 TREMONT STREET BOSTON MA 02116 9583873 0 X WWW.CSTOBOSTON.ORG X 1988 MA 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. 6 6 38 20 0 0 193108 140617 4745596 3979961 350315 1799120 1188 4385 5290207 5924083 0 0 0 0 1048656 1072811 0 0 0 1017198 1515662 2065854 2588473 3224353 3335610 47656392 54734768 20335246 20449053 27321146 34285715 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. 0 0 1472894 3984346 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. 1472894 1 1 0 0 0 0 0 0 0 0 1 1 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 111 0 1 38 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X DEBORAH A BACKUS 6173578548 476 TREMONT STREET BOSTON MA 02116 ANN MOY PRESIDENT 25.00 2.00 X X 0 0 0 TERRANCE WOOLFORK VICE PRESIDENT 7.00 2.00 X X 0 0 0 VERNON MILLS TREASURER 7.00 1.00 X X 0 0 0 NHI LE TANG SECRETARY 10.00 X X 0 0 0 YVONNE HOLMES DIRECTOR 7.00 2.00 X 0 0 0 HUI LING CHEN DIRECTOR 12.00 X 0 0 0 ENEIDA LEBRON DIRECTOR (UNTIL 12/2024) 7.00 X 0 0 0 DEBORAH A BACKUS EXECUTIVE DIRECTOR 40.00 2.00 X 135514 0 0 135514 0 0 1 0 0 0 AAFCPAS INC 50 WASHINGTON ST WESTBOROUGH MA 01581 OUTSOURCED ACCOUNTING 210855 VIVIAN WAI-FUN LEE 40 SEAVERNS AVE JAMAICA PLAIN MA 02130 CONSULTING SERVICES 141800 KLEIN HORNIG 101 ARCH STREET SUITE 1100 BOSTON MA 02110 LEGAL COUNSEL 108675 3 1220 124997 14400 140617 MANAGEMENT SERVICES 611710 3233758 3233758 REIMBURSED EXPENSES 900099 615880 615880 PROGRAM USER FEES 611710 97848 97848 PARKING FEES 611710 32475 32475 3979961 900829 900829 4558081 3659790 898291 898291 898291 MISCELLANEOUS REVENUE 900099 4385 4385 4385 5924083 3984346 0 1799120 135514 40654 94860 819637 695288 124349 49835 45819 4016 67825 50622 17203 445750 354355 91395 9155 9069 86 234659 234659 324194 324194 200836 51445 149391 3476 204 3272 25128 12264 12864 12 12 1325 332 993 24488 14574 9914 11872 11872 COMMUNITY ACTIVITIES 229921 197046 32875 BANQUETS 2800 2800 LICENSES AND PERMITS 1308 656 652 GRATUITY 738 566 172 2588473 1472894 1115579 0 567576 724434 4544777 234963 170040 1820 12556 224051 158768 77156 65283 11545250 17682421 25290 4343449 35204337 27191808 47656392 54734768 101183 214990 20234063 20234063 20335246 20449053 X 27250503 34246410 70643 39305 27321146 34285715 47656392 54734768 X 3335610 1691912 1937047 X X 0 1 X 1 0 X 180342 1035759 9585 193108 140617 1559411 3964740 4452919 1102831 4745596 3979961 18246047 4145082 5488678 1112416 4938704 4120578 19805458 0 0 0 19805458 258736 315011 600203 689145 900829 2763924 258736 315011 600203 689145 900829 2763924 391006 893 26 1188 4385 397498 4794824 5804582 1712645 5629037 5025792 22966880 0.86230 0.88400 0.12030 0.09820 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 178087 112804 65283 45964 45964 0 65283 4343449 C 4343449 DUE FROM RELATED PARTY 6322586 INVESTMENTS HELD IN TRUST 20869222 27191808 INVESTMENT IN SUBSIDIARY 20234063 20234063 X PART X, LINE 2: 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. 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. CASTLE SQUARE TENANTS ORGANIZATION 2020 CHARITABLE TRUST 476 TREMONT STREET BOSTON MA 02116 853810338 GRANTS AND LOANS MA 501(C)(3) LINE 12A, I CASTLE SQUARE TENANTS ORGANIZATION INC 1 CSTO WINN MANAGER LLC ONE WASHINGTON MALL SUITE 500 BOSTON MA 02108 272046686 MANAGE MULTI FAMILY LOW INCOME HOUSING PROPERTY MA CSTO SUBSIDIARY LLC 3687168 2682 0 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 130916 43716 0 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 63664488 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 4500 0 0 0.99990 CSTO SUBSIDIARY LLC 476 TREMONT STREET BOSTON MA 02116 274738796 DEVELOPER OF HOUSING PROJECT MA CASTLE SQAURE TENANTS ORGANIZATION C 3748806 5703581 1.00000 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 CSTO SUBSIDIARY LLC Q 6322586 FMV CASTLE SQUARE TENANTS ORGANIZATION 2020 CHARITABLE TRUST P 445750 FMV CSTO SUBSIDIARY LLC S 13200000 FMV CSTO SUBSIDIARY LLC S 2879017 FMV CSTO SUBSIDIARY LLC A 61638 FMV