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    <Timestamp>2011-01-28T15:50:31-06:00</Timestamp>
    <TaxPeriodEndDate>2010-06-30</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>CBIZ Tofias</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>350 Massachusetts Avenue</AddressLine1>
        <City>Cambridge</City>
        <State>MA</State>
        <ZIPCode>02139</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2009-07-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>010882170</EIN>
      <Name>
        <BusinessNameLine1>TOP HOUSE INC</BusinessNameLine1>
      </Name>
      <NameControl>TOPH</NameControl>
      <Phone>9787624878</Phone>
      <USAddress>
        <AddressLine1>64 HOLTEN STREET</AddressLine1>
        <City>DANVERS</City>
        <State>MA</State>
        <ZIPCode>01923</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>gary penniman</Name>
      <Title>cfo</Title>
      <Phone>9787624878</Phone>
      <DateSigned>2011-01-26</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>JOSEPH M GISO CPA</Name>
      <Phone>6177610600</Phone>
      <DatePrepared>2011-01-26</DatePrepared>
    </Preparer>
    <TaxYear>2009</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
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      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>www.ne-arc.org</WebSite>
      <Organization501c typeOf501cOrganization="3" referenceDocumentId="RetDoc1039100001">X</Organization501c>
      <GrossReceipts>0</GrossReceipts>
      <TotalRevenue>0</TotalRevenue>
      <OtherExpensesTotal referenceDocumentId="RetDoc2020500001">71</OtherExpensesTotal>
      <TotalExpenses>71</TotalExpenses>
      <ExcessOrDeficitForYear>-71</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>-1178</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>-1249</NetAssetsOrFundBalancesEOY>
      <CashSavingsAndInvestments>
        <BOY>2615</BOY>
        <EOY>2900</EOY>
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      <LandAndBuildings>
        <BOY>5191</BOY>
        <EOY>42205</EOY>
      </LandAndBuildings>
      <OtherAssetsTotal referenceDocumentId="RetDoc2022800001">
        <BOY>0</BOY>
        <EOY>11000</EOY>
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      <TotalAssets>
        <BOY>7806</BOY>
        <EOY>56105</EOY>
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      <SumOfTotalLiabilities referenceDocumentId="RetDoc2022900001">
        <BOY>8984</BOY>
        <EOY>57354</EOY>
      </SumOfTotalLiabilities>
      <NetAssetsOrFundBalances>
        <BOY>-1178</BOY>
        <EOY>-1249</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>TO HOLD REAL ESTATE FOR A RELATED 501(C)(3) ORGANIZATION, NORTHEAST ARC, INC.</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>Real Estate - Top House owns a property which is being developed as a HUD low income housing project to be used by the Northeast Arc, Inc. in their residential programs to house developmently handicapped individuals. The construction commenced in the spring of 2010 and is expected to be completed by the end of the year.</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>0</GrantsAndAllocations>
        <ProgramServiceExpenses>71</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>71</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Julie Cummings</PersonName>
        <AddressUS>
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          <City>DANVERS</City>
          <State>MA</State>
          <ZIPCode>01923</ZIPCode>
        </AddressUS>
        <Title>President</Title>
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        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
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        <PersonName>Barry Faye</PersonName>
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          <AddressLine1>64 HOLTEN STREET</AddressLine1>
          <City>DANVERS</City>
          <State>MA</State>
          <ZIPCode>01923</ZIPCode>
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        <Title>Secretary</Title>
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        <PersonName>Tim Breton</PersonName>
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          <AddressLine1>64 HOLTEN STREET</AddressLine1>
          <City>DANVERS</City>
          <State>MA</State>
          <ZIPCode>01923</ZIPCode>
        </AddressUS>
        <Title>Treasurer</Title>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Kenneth Klaiman</PersonName>
        <AddressUS>
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          <City>DANVERS</City>
          <State>MA</State>
          <ZIPCode>01923</ZIPCode>
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        <Title>Director</Title>
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        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Jeffrey Musman</PersonName>
        <AddressUS>
          <AddressLine1>64 HOLTEN STREET</AddressLine1>
          <City>DANVERS</City>
          <State>MA</State>
          <ZIPCode>01923</ZIPCode>
        </AddressUS>
        <Title>Director</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <ActivitiesNotPreviouslyRpt>0</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>0</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>0</OrganizationHadUBI>
      <OrganizationDissolvedEtc>0</OrganizationDissolvedEtc>
      <DirectIndirectPoliticalExpend>0</DirectIndirectPoliticalExpend>
      <MadeLoansToFromOfficers>0</MadeLoansToFromOfficers>
      <TaxImposedUnderIRC4911>0</TaxImposedUnderIRC4911>
      <TaxImposedUnderIRC4912>0</TaxImposedUnderIRC4912>
      <TaxImposedUnderIRC4955>0</TaxImposedUnderIRC4955>
      <EngagedInExcessBenefitTrans>0</EngagedInExcessBenefitTrans>
      <AmountOfTaxImposedOnOrgMgr>0</AmountOfTaxImposedOnOrgMgr>
      <AmountOfTaxReimbursedByOrg>0</AmountOfTaxReimbursedByOrg>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
      <StatesWhereCopyOfReturnIsFiled>MA</StatesWhereCopyOfReturnIsFiled>
      <TheBooksAreInCareOf>
        <NamePerson>GARY PENNIMAN cfo</NamePerson>
        <AddressUS>
          <AddressLine1>64 HOLTEN STREET</AddressLine1>
          <City>DANVERS</City>
          <State>MA</State>
          <ZIPCode>01923</ZIPCode>
        </AddressUS>
        <TelephoneNumber>9787624878</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ForeignOffice>0</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>0</MaintainAnyDonorAdvisedFunds>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <EngagePoliticalCmpgnActivities>0</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>0</EngageInLobbyingActivities>
      <OperatingSchool>0</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>0</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
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    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <PublicSupportTotal170>0</PublicSupportTotal170>
      <TotalSupport>0</TotalSupport>
      <First5Years170>X</First5Years170>
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    <TransferPrsnlBnftContractsDecl documentId="RetDoc10045800000">
      <Declaration>The organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract.</Declaration>
    </TransferPrsnlBnftContractsDecl>
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