LOWER ROXBURY COMMUNITY CORPORATION: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- LOWER ROXBURY COMMUNITY CORPORATION (EIN 23-7011408)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-11-13
- IRS object ID
- 201423179349303082
- Schema version
- 2013v3.1
- 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 | 2014-11-13T12:03:29-06:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COHNREZNICK LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE BOSTON PLACE SUITE 500 | AddressLine1 |
| City | BOSTON | City |
| State | MA | State |
| ZIP Code | 02108 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | 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 | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % GAYLE HARROLD | InCareOfNm |
| Business Name Control | LOWE | BusinessNameControlTxt |
| Phone | 6175413900 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 184 DUDLEY STREET | AddressLine1 |
| Address Line2 | Suite | AddressLine2 |
| City | ROXBURY | City |
| State | MA | State |
| ZIP Code | 02119 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GAYLE HARROLD | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 6178496224 | PhoneNum |
| Signature | 2014-07-23 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Leonard J Berkowitz | PreparerPersonNm |
| PTIN | P00872822 | PTIN |
| Phone | 6178496224 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | 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 | AddressLine1 |
| City | Roxbury | City |
| State | MA | State |
| ZIP Code | 02119 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,250,092 | GrossReceiptsAmt |
| Group Return For Affiliates | false | 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 | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $67,570 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $21,819,201 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,239,938 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$12,416 | PYInvestmentIncomeAmt |
| CY Investment Income | $10,154 | CYInvestmentIncomeAmt |
| PY Other Revenue | $270,127 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $22,144,482 | PYTotalRevenueAmt |
| CY Total Revenue | $1,250,092 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $17,513,071 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,000 | 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 | $1,238,839 | PYOtherExpensesAmt |
| CY Other Expenses | $1,226,478 | CYOtherExpensesAmt |
| PY Total Expenses | $18,751,910 | PYTotalExpensesAmt |
| CY Total Expenses | $1,227,478 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $3,392,572 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $22,614 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $16,223,715 | TotalAssetsBOYAmt |
| Total Assets EOY | $15,135,953 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $9,938,011 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $8,827,535 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $6,285,704 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $6,308,418 | 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-BE ING OF LOW-INCOME AND MODERATE-INCOME RESIDENTS AND ADVOCATING FOR THE HOME OWNERSHIP, BUSINESS DEVELOPMENT OR EDUCATION. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $1,227,478 | ExpenseAmt |
| Revenue | $1,239,938 | RevenueAmt |
| Desc | TO FURTHER THE INTEREST OF ALL OF THE RESIDENTS IN THE AREA KNOWN AS LOWER ROXBURY IN THE MATTERS OF HOUSING, EDUCATION, RECREATION AND GENERALLY TO WORK FOR THE REVITALIZATION OF THE COMMUNITY. | Desc |
| Total Program Service Expenses | $1,227,478 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | Yes (true) | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | Yes (true) | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (true) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 3 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (true) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GAYLE HARROLD | PersonNm |
| Phone | 6178496224 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 184 DUDLEY STREET | AddressLine1 |
| City | ROXBURY | City |
| State | MA | State |
| ZIP Code | 02119 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Reportable Comp From OrgReportableCompFromOrgAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| JEANNE M PINADO | ||||||||
| CEO/ASST TREASURER | 1.0 | 42.0 | Yes (X) | Yes (X) | $184,885 | $15,772 | ||
| ELMER FREEMAN | ||||||||
| PRESIDENT | 1.0 | 3.0 | Yes (X) | Yes (X) | ||||
| MALIK AZIZ | ||||||||
| TREASURER/DIRECTOR | 1.0 | 3.0 | Yes (X) | Yes (X) | ||||
| BROOKE E WOODSON | ||||||||
| VICE PRESIDENT | 1.0 | 3.0 | Yes (X) | Yes (X) | ||||
| IVELISE RIVERA | ||||||||
| CLERK/SECRETARY | 1.0 | 3.0 | Yes (X) | Yes (X) | ||||
| DARYL RICHARDSON | ||||||||
| DIRECTOR | 1.0 | 3.0 | Yes (X) | |||||
| MAE BURGESS | ||||||||
| DIRECTOR | 1.0 | 3.0 | Yes (X) | |||||
| MARION CUNNINGHAM | ||||||||
| DIRECTOR | 1.0 | 3.0 | Yes (X) | |||||
| carol pope | ||||||||
| director | 1.0 | 3.0 | Yes (X) | |||||
| jason boltz | ||||||||
| director | 1.0 | 3.0 | Yes (X) | $0 | $0 | $0 | ||
| YUN JU CHOI | ||||||||
| ASST CLERK/ASST SECRETARY/MANA | 1.0 | 42.0 | Yes (X) | $102,885 | $9,195 | |||
| GAYLE HARROLD | ||||||||
| CFO/ASSISTANT TREASURER | 1.0 | 32.0 | Yes (X) | $114,803 | $22,304 | |||
| russell tanner | ||||||||
| director of RE/Asst. Treasurer | 40.0 | Yes (X) | $158,192 | $17,846 | ||||
| andrew kerivan | ||||||||
| director of asset management | 40.0 | $115,642 | $8,579 | Yes (X) | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $676,407 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $73,696 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Total Contributions | $0 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MANAGEMENT FEE REVENUE | 531110 | $12,000 | $12,000 |
| PARTNERSHIP DISTRIBUTIONS | 531110 | $177,225 | $177,225 |
| RENTAL INCOME | 531110 | $1,046,083 | $1,046,083 |
| MISCELLANEOUS INCOME | 531110 | $4,630 | $4,630 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,239,938 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,154 | TotalRevenueColumnAmt |
| Exclusion | $10,154 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,250,092 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,239,938 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $10,154 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,000 | TotalAmt |
| Program Services | $1,000 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,653 | TotalAmt |
| Program Services | $60,653 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,337 | TotalAmt |
| Program Services | $18,337 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,279 | TotalAmt |
| Program Services | $3,279 | ProgramServicesAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,030 | TotalAmt |
| Program Services | $18,030 | ProgramServicesAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $141,883 | TotalAmt |
| Program Services | $141,883 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $445,386 | TotalAmt |
| Program Services | $445,386 | ProgramServicesAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $221,401 | TotalAmt |
| Program Services | $221,401 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,697 | TotalAmt |
| Program Services | $22,697 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| OPERATING AND MAINTENANCE | $94,320 | $94,320 |
| REAL ESTATE TAXES | $131,640 | $131,640 |
| SALARIES AND BENEFITS | $68,852 | $68,852 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,227,478 | TotalAmt |
| Program Services | $1,227,478 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,997,610 | BOYAmt |
| EOY | $1,697,775 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $783,225 | BOYAmt |
| EOY | $0 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $760,029 | BOYAmt |
| EOY | $527,543 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,722 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $7,815,593 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,269,849 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,737,887 | BOYAmt |
| EOY | $6,545,744 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,608,920 | BOYAmt |
| EOY | $2,670,384 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,328,322 | BOYAmt |
| EOY | $3,694,507 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,223,715 | BOYAmt |
| EOY | $15,135,953 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $195,498 | BOYAmt |
| EOY | $57,478 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,764,277 | BOYAmt |
| EOY | $8,594,637 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,978,236 | BOYAmt |
| EOY | $175,420 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,938,011 | BOYAmt |
| EOY | $8,827,535 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,285,704 | BOYAmt |
| EOY | $6,308,418 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,285,704 | BOYAmt |
| EOY | $6,308,418 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,223,715 | BOYAmt |
| EOY | $15,135,953 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $22,614 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $100 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | 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 | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $67,570 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $67,570 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,056,198 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,020,170 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,817,619 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $21,819,201 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,239,938 | CurrentTaxYearAmt |
| Total | $26,953,126 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,056,198 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,020,170 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,817,619 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $21,886,771 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,239,938 | CurrentTaxYearAmt |
| Total | $27,020,696 | 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 Minus1 Year | $16,720,902 | CurrentTaxYearMinus1YearAmt |
| Total | $16,720,902 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $16,720,902 | CurrentTaxYearMinus1YearAmt |
| Total | $16,720,902 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $10,299,794 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,095 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,079 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,039 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,499 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,154 | CurrentTaxYearAmt |
| Total | $38,866 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,095 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,079 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,039 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,499 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,154 | CurrentTaxYearAmt |
| Total | $38,866 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $14,011 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $15,288 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,215 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $270,127 | CurrentTaxYearMinus1YearAmt |
| Total | $303,641 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,078,304 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,041,537 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,827,873 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $22,165,397 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,250,092 | CurrentTaxYearAmt |
| Total | $27,363,203 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.37641 | PublicSupportCY509Pct |
| Public Support PY509 | 0.37040 | PublicSupportPY509Pct |
| Investment Income CY | 0.00142 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00180 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amounts | ArtPublicExhibitionAmountsGrp | |
| Held Works Art | HeldWorksArtGrp | |
| CY Minus3 Yr Endwmt Fund | CYMinus3YrEndwmtFundGrp | |
| CY Minus4 Yr Endwmt Fund | CYMinus4YrEndwmtFundGrp |
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 | $6,426,773 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,152,388 | DepreciationAmt |
| Book Value | $5,274,385 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Leasehold Improvements | LeaseholdImprovementsGrp |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $182,820 | OtherCostOrOtherBasisAmt |
| Depreciation | $117,461 | DepreciationAmt |
| Book Value | $65,359 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Land Buildings | OtherLandBuildingsGrp | |
| Total Book Value Land Buildings | $6,545,744 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INVESTMENT IN HSG SUBSIDIARIES | Desc |
| Book Value | $2,670,384 | BookValueAmt |
| Method Valuation | C | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $2,670,384 | TotalBookValueProgramRltdAmt |
Other Assets Org OtherAssetsOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| FINANCING FEES | $124,146 |
| DUE FROM AFFILIATES | $3,204,605 |
| OTHER ASSETS | $18,891 |
| CONSTRUCTION IN PROGRESS | $346,865 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $3,694,507 | TotalBookValueOtherAssetsAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| DUE TO AFFILIATED ENTITIES | $128,459 |
| OTHER CURRENT LIABILITIES | $46,644 |
| OTHER LIABILITIES | $317 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $175,420 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | FIN 48 | FormAndLineReferenceDesc |
| Explanation | AUDIT FIN 48 FOOTNOTE SCHEDULE D, PART XIV, ITEM 2 INCOME TAXES MPDC and certain subsidiaries; 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, 2013 and 2012, there was no unrelated business income. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt |
|---|---|---|---|
| JEANNE M PINADO | |||
| CEO/ASST TREASURER | $184,885 | $15,772 | $200,657 |
| russell tanner | |||
| director of RE/Asst. Treasurer | $158,192 | $17,846 | $176,038 |
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. INFORMATION AND DECISION MAKING. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION | HOUSING, EDUCATION, RECREATION AND GENERALLY TO WORK FOR THE REVITALIZATION OF THE COMMUNITY. |
| 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 11 | 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 ACTIVITIES 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 XI, LINE 9 | CHANGE IN NET ASSETS IS DUE TO A $100 RECLASSIFICATION BETWEEN INVESTMENT AND EQUITY. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (5 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1 |
|---|---|---|---|---|---|---|---|---|---|
| MADISON WASHINGTON II LLC | |||||||||
| 184 DUDLEY STREET SUITE 102 | ROXBURY | MA | 02119 | 208135439 | AFFORD HSG | MA | -$151,869 | -$1,250,893 | LRCC |
| madison hibernian hall llc | |||||||||
| 184 dudley street suite 102 | roxbury | MA | 02119 | 461172886 | AFFORD HSG | MA | na | ||
| madison tropical markets llc | |||||||||
| 184 dudley street suite 102 | roxbury | MA | 02119 | 463342679 | AFFORD HSG | MA | na | ||
| madison property development llc | |||||||||
| 184 Dudley street suite 102 | roxbury | MA | 02119 | 270366179 | AFFORD HSG | MA | NA | ||
| HAYNES HOUSE MM LLC | |||||||||
| 184 DUDLEY STREET SUITE 102 | ROXBURY | MA | 02119 | 454287355 | AFFORD HSG | MA | NA | ||
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| MADISON PARK HOUSING CORPORATION | ||||||||||
| 184 DUDLEY STREET SUITE 102 | ROXBURY | MA | 02119 | 042743779 | AFFORD HSG | MA | 501(C)(3) | LINE 9 | MPDC | false |
| MADISON PARK DEVELOPMENT CORPORATION | ||||||||||
| 184 DUDLEY STREET SUITE 102 | ROXBURY | MA | 02119 | 237164223 | AFFORD HSG | MA | 501(C)(3) | LINE 9 | NA | false |
| MADISON PARK ECONOMIC DEVELOPMENT CORP | ||||||||||
| 184 DUDLEY STREET SUITE 102 | ROXBURY | MA | 02119 | 043126706 | AFFORD HSG | MA | 501(C)(3) | LINE 9 | MPDC | false |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (21 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Predominant Income TypePredominantIncomeTypeTxt | Disproportionate AllocationsDisproportionateAllocationsInd | General Or Managing PartnerGeneralOrManagingPartnerInd | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| SCHOOL HOUSE KENILWORTH WILLIAMS LP | |||||||||||||
| 536 GRANITE STREET | BRAINTREE | MA | 02184 | 261599834 | RENTAL REAL ESTAT | MA | na | n/a | false | false | |||
| SCHOOL HOUSE BROOKLEDGE CUMMINS LP | |||||||||||||
| 536 GRANITE STREET | BRAINTREE | MA | 02184 | 261599765 | RENTAL REAL ESTAT | MA | NA | N/A | false | false | |||
| INTERFAITH HOUSING DEVELOPERS LLC | |||||||||||||
| 184 DUDLEY STREET SUITE 102 | ROXBURY | MA | 02119 | 161644819 | RENTAL REAL ESTAT | MA | NA | N/A | false | false | |||
| MADISON TRINITY LIMITED PARTNERSHIP | |||||||||||||
| 184 DUDLEY STREET SUITE 102 | ROXBURY | MA | 02119 | 043339768 | RENTAL REAL ESTAT | MA | NA | N/A | false | false | |||
| ADAMS ORCHARD LIMITED PARTNERSHIP | |||||||||||||
| 184 DUDLEY STREET SUITE 102 | ROXBURY | MA | 02119 | 043428515 | RENTAL REAL ESTAT | MA | NA | N/A | false | false | |||
| MADISON PARK III ASSOCIATES LP | |||||||||||||
| 184 DUDLEY STREET SUITE 102 | ROXBURY | MA | 02119 | 042626724 | RENTAL REAL ESTAT | MA | NA | N/A | false | false | |||
| HAYNES HOUSE II LIMITED PARTNERSHIP | |||||||||||||
| 184 DUDLEY STREET SUITE 102 | ROXBURY | MA | 02119 | RENTAL REAL ESTAT | MA | LRCC | RELATED | false | false | -$47,192 | -$102,144 | 0.99990 | |
| BERYL GARDENS LIMITED PARTNERSHIP | |||||||||||||
| 184 DUDLEY STREET SUITE 102 | ROXBURY | MA | 02119 | 043293229 | RENTAL REAL ESTAT | MA | LRCC | RELATED | false | false | -$20,502 | 0.01000 | |
| SMITH HOUSE II LIMITED PARTNERSHIP | |||||||||||||
| 184 DUDLEY STREET SUITE 102 | ROXBURY | MA | 02119 | 043293225 | RENTAL REAL ESTAT | MA | LRCC | RELATED | false | false | $157,071 | $2,903,919 | 0.99990 |
| RUGGLES SHAWMUT HOUSING LLC | |||||||||||||
| 184 DUDLEY STREET SUITE 102 | ROXBURY | MA | 02119 | 202182768 | RENTAL REAL ESTAT | MA | NA | N/A | false | false | |||
| DUDLEY GREENVILLE LLC | |||||||||||||
| 184 DUDLEY STREET SUITE 102 | ROXBURY | MA | 02119 | 272754424 | RENTAL REAL ESTAT | MA | NA | N/A | false | false | |||
| MADISON PARK IV 2011 LIMITED PARTNERSHIP | |||||||||||||
| 184 DUDLEY STREET SUITE 102 | ROXBURY | MA | 02119 | 453459053 | RENTAL REAL ESTAT | MA | LRCC | RELATED | false | false | -$94 | -$83 | 0.99990 |
| MADISON BOTOLPH LP | |||||||||||||
| 184 DUDLEY STREET SUITE 102 | ROXBURY | MA | 02119 | 352471627 | RENTAL REAL ESTAT | MA | LRCC | RELATED | false | false | -$62,479 | -$62,479 | 0.99990 |
| P10 DEVELOPMENT SERVICES LLC | |||||||||||||
| 184 DUDLEY STREET SUITE 102 | ROXBURY | MA | 02119 | 364748875 | RENTAL REAL ESTAT | MA | NA | N/A | false | false | |||
| MADISON TROPICAL LLC | |||||||||||||
| 184 DUDLEY STREET SUITE 102 | ROXBURY | MA | 02119 | 463342679 | RENTAL REAL ESTAT | MA | NA | N/A | false | false | |||
| MADISON GATEWAY LLC | |||||||||||||
| 184 DUDLEY STREET SUITE 102 | ROXBURY | MA | 02119 | 463359675 | RENTAL REAL ESTAT | MA | NA | N/A | false | false | |||
| MADISON WILLIAMS LLC | |||||||||||||
| 184 DUDLEY STREET SUITE 102 | ROXBURY | MA | 02119 | 463342757 | RENTAL REAL ESTAT | MA | NA | N/A | false | false | |||
| MADISON SCHOOLHOUSE LLC | |||||||||||||
| 184 DUDLEY STREET SUITE 102 | ROXBURY | MA | 02119 | 261591413 | RENTAL REAL ESTAT | MA | NA | N/A | false | false | |||
| MADISON BARD LLC | |||||||||||||
| 184 DUDLEY STREET SUITE 102 | ROXBURY | MA | 02119 | 273060171 | RENTAL REAL ESTAT | MA | NA | N/A | false | false | |||
| 2451 WASHINGTON LLC | |||||||||||||
| 184 DUDLEY STREET SUITE 102 | ROXBURY | MA | 02119 | 203909215 | RENTAL REAL ESTAT | MA | NA | N/A | false | false | |||
| MADISON HIBERNIAN HALL LLC | |||||||||||||
| 184 DUDLEY STREET SUITE 102 | ROXBURY | MA | 02119 | 461172886 | RENTAL REAL ESTAT | MA | NA | N/A | false | false | |||
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (15 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Entity TypeEntityTypeTxt | Controlled OrganizationControlledOrganizationInd | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| LOWER ROXBURY MANAGEMENT CORPORATION | ||||||||||||
| 184 DUDLEY STREET SUITE 102 | ROXBURY | MA | 02119 | 042628306 | RENTAL REAL ESTAT | MA | NA | C CORP | false | |||
| HAYNES II INC | ||||||||||||
| 184 DUDLEY STREET SUITE 184 | ROXUBURY | MA | 02119 | 043220498 | RENTAL REAL ESTAT | MA | LRCC | C CORP | Yes (true) | -$8,505 | -$853,803 | 1.00000 |
| BERYL GARDENS INC | ||||||||||||
| 184 DUDLEY STREET SUITE 102 | ROXBURY | MA | 02119 | 043293227 | RENTAL REAL ESTAT | MA | LRCC | C CORP | Yes (true) | -$15,720 | 1.00000 | |
| SMITH II INC | ||||||||||||
| 184 DUDLET STREET SUITE 102 | ROXBURY | MA | 02119 | 043293223 | RENTAL REAL ESTAT | MA | LRCC | C CORP | Yes (true) | -$74,031 | -$28,075 | 1.00000 |
| BERYL GARDENS COOPERATIVE CORPORATION | ||||||||||||
| 184 DUDLEY STREET SUITE 102 | ROXBURY | MA | 02119 | 043296338 | RENTAL REAL ESTAT | MA | LRCC | c corp | Yes (true) | -$14,728 | 1.00000 | |
| MADISON RUGGLES SHAWMUT INC | ||||||||||||
| 184 DUDLEY STREET SUITE 102 | ROXBURY | MA | 02119 | 651251191 | RENTAL REAL ESTAT | MA | NA | C CORP | false | |||
| INTERFAITH HOUSING DEVELOPERS INC | ||||||||||||
| 184 DUDLEY STREET SUITE 102 | ROXBURY | MA | 02119 | 161644815 | RENTAL REAL ESTAT | MA | NA | C CORP | false | |||
| ADAMS ORCHARD INC | ||||||||||||
| 40 COURT STREET | BOSTON | MA | 02108 | 043428514 | RENTAL REAL ESTAT | MA | NA | C CORP | false | |||
| MTV INC | ||||||||||||
| 122 DEWITT DRIVE | BOSTON | MA | 02120 | 043339765 | RENTAL REAL ESTAT | MA | NA | C CORP | false | |||
| MADISON DAVENPORT INC | ||||||||||||
| 184 DUDLEY STREET SUITE 102 | ROXBURY | MA | 02119 | 043428521 | RENTAL REAL ESTAT | MA | NA | C CORP | false | |||
| SCHOOL HOUSE B C MADISON PARK AND EAF G | ||||||||||||
| 536 GRANITE STREET | BRAINTREE | MA | 02184 | 261599665 | SCHOOL HOUSE | MA | NA | C CORP | false | |||
| SCHOOL HOUSE K W MADISON PARK & EAF LLC | ||||||||||||
| 536 GRANITE STREET | BRAINTREE | MA | 02184 | 261599663 | SCHOOL HOUSE | MA | NA | C CORP | false | |||
| DUDLEY GREENVILLE MM LLC | ||||||||||||
| 184 DUDLEY STREET SUITE 102 | ROXBURY | MA | 02119 | 461232440 | RENTAL REAL ESTAT | MA | NA | C CORP | false | |||
| MADISON PARK IV GP LLC | ||||||||||||
| 184 DUDLEY STREET SUITE 102 | ROXBURY | MA | 02119 | 453261293 | RENTAL REAL ESTAT | MA | LRCC | C CORP | Yes (true) | -$1,050 | -$2,589 | 0.79000 |
| MADISON BOTOLPH GP INC | ||||||||||||
| 184 DUDLEY STREET SUITE 102 | ROXBURY | MA | 02119 | 462310065 | RENTAL REAL ESTAT | MA | LRCC | C CORP | Yes (true) | -$6 | -$6 | 1.00000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | Yes (true) | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (true) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| BERYL GARDENS LP | ||
| A | $12,810 | PRESENT VALUE |
| BERYL GARDENS LP | ||
| S | $274 | PRESENT VALUE |
| MADISON PARK III ASSOCIATES LP | ||
| S | $175,666 | PRESENT VALUE |
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