2014-11-13T12:03:29-06:00 2013-12-31 COHNREZNICK LLP ONE BOSTON PLACE SUITE 500 BOSTON MA 02108 990 2013-01-01 237011408 LOWER ROXBURY COMMUNITY CORPORATION % GAYLE HARROLD LOWE 6175413900 184 DUDLEY STREET Suite ROXBURY MA 02119 GAYLE HARROLD CFO 6178496224 2014-07-23 true Leonard J Berkowitz P00872822 6178496224 2013 2015-11-30 17:44:51Z JEANNE PINADO 184 Dudley Street Roxbury MA 02119 1250092 false X N/A X 1967 MA 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. 10 9 0 0 67570 0 21819201 1239938 -12416 10154 270127 0 22144482 1250092 17513071 1000 0 0 0 0 0 0 0 1238839 1226478 18751910 1227478 3392572 22614 16223715 15135953 9938011 8827535 6285704 6308418 X 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. false false 1227478 1239938 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. 1227478 true false false false false false false false false true false true true true true false true false false false false false false false false false false false true false false false false false false false false false false false false true true true true false false true 3 0 0 false false false false false false false false false false X 10 9 false true false false true true false true true false false true true true true true true false false false MA X GAYLE HARROLD 6178496224 184 DUDLEY STREET ROXBURY MA 02119 JEANNE M PINADO CEO/ASST TREASURER 1.0 42.0 X X 184885 15772 ELMER FREEMAN PRESIDENT 1.0 3.0 X X MALIK AZIZ TREASURER/DIRECTOR 1.0 3.0 X X BROOKE E WOODSON VICE PRESIDENT 1.0 3.0 X X IVELISE RIVERA CLERK/SECRETARY 1.0 3.0 X X DARYL RICHARDSON DIRECTOR 1.0 3.0 X MAE BURGESS DIRECTOR 1.0 3.0 X MARION CUNNINGHAM DIRECTOR 1.0 3.0 X carol pope director 1.0 3.0 X jason boltz director 1.0 3.0 X 0 0 0 YUN JU CHOI ASST CLERK/ASST SECRETARY/MANA 1.0 42.0 X 102885 9195 GAYLE HARROLD CFO/ASSISTANT TREASURER 1.0 32.0 X 114803 22304 russell tanner director of RE/Asst. Treasurer 40.0 X 158192 17846 andrew kerivan director of asset management 40.0 X 115642 8579 0 676407 73696 0 false true false 0 0 MANAGEMENT FEE REVENUE 531110 12000 12000 PARTNERSHIP DISTRIBUTIONS 531110 177225 177225 RENTAL INCOME 531110 1046083 1046083 MISCELLANEOUS INCOME 531110 4630 4630 1239938 10154 10154 0 0 0 0 0 0 0 0 0 0 1250092 1239938 10154 0 1000 1000 0 0 0 0 0 0 0 0 60653 60653 18337 18337 3279 3279 0 0 0 0 0 18030 18030 0 0 141883 141883 0 0 0 445386 445386 0 221401 221401 22697 22697 OPERATING AND MAINTENANCE 94320 94320 REAL ESTATE TAXES 131640 131640 SALARIES AND BENEFITS 68852 68852 1227478 1227478 0 0 2997610 1697775 783225 0 0 0 0 0 0 0 0 0 760029 527543 0 0 7722 0 7815593 1269849 6737887 6545744 0 0 0 0 1608920 2670384 0 0 3328322 3694507 16223715 15135953 195498 57478 0 0 0 0 0 0 0 0 0 0 7764277 8594637 0 0 1978236 175420 9938011 8827535 X 6285704 6308418 0 0 0 0 6285704 6308418 16223715 15135953 X 22614 100 X false true X true false X 0 0 0 67570 0 67570 1056198 1020170 1817619 21819201 1239938 26953126 0 0 0 1056198 1020170 1817619 21886771 1239938 27020696 0 16720902 16720902 16720902 16720902 10299794 8095 6079 6039 8499 10154 38866 0 8095 6079 6039 8499 10154 38866 0 14011 15288 4215 270127 303641 1078304 1041537 1827873 22165397 1250092 27363203 0.37641 0.37040 0.00142 0.00180 X 1206000 1206000 6426773 1152388 5274385 182820 117461 65359 6545744 INVESTMENT IN HSG SUBSIDIARIES 2670384 C 2670384 FINANCING FEES 124146 DUE FROM AFFILIATES 3204605 OTHER ASSETS 18891 CONSTRUCTION IN PROGRESS 346865 3694507 0 DUE TO AFFILIATED ENTITIES 128459 OTHER CURRENT LIABILITIES 46644 OTHER LIABILITIES 317 175420 X FIN 48 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. false false false false false false false false false JEANNE M PINADO CEO/ASST TREASURER 184885 15772 200657 russell tanner director of RE/Asst. Treasurer 158192 17846 176038 PART I, LINE 3 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. 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. 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