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    <Timestamp>2011-02-03T07:33:38-08:00</Timestamp>
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        <BusinessNameLine1>HOUSING ASSISTANCE CORPORATION</BusinessNameLine1>
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        <City>HYANNIS</City>
        <State>MA</State>
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      <Title>CHAIR</Title>
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      <DateSigned>2010-11-23</DateSigned>
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    <Preparer>
      <Name>VIRGINIA F BOUDWIN</Name>
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      <TotalProgramServiceRevenue>1350752</TotalProgramServiceRevenue>
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        <ExclusionAmount>2476</ExclusionAmount>
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      <GrossSalesOfInventory>308928</GrossSalesOfInventory>
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      <GrantsToDomesticIndividuals>
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        <ProgramServices>11940799</ProgramServices>
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      <CompCurrentOfficersDirectors>
        <Total>316266</Total>
        <ProgramServices>0</ProgramServices>
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        <ManagementAndGeneral>404199</ManagementAndGeneral>
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      <PensionPlanContributions>
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        <ProgramServices>93061</ProgramServices>
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      <OtherEmployeeBenefits>
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        <ProgramServices>297456</ProgramServices>
        <ManagementAndGeneral>65663</ManagementAndGeneral>
        <Fundraising>19725</Fundraising>
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        <ProgramServices>11877</ProgramServices>
        <ManagementAndGeneral>3613</ManagementAndGeneral>
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      <FeesForServicesAccounting>
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        <ProgramServices>10550</ProgramServices>
        <ManagementAndGeneral>23900</ManagementAndGeneral>
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      </FeesForServicesAccounting>
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        <ProgramServices>41842</ProgramServices>
        <ManagementAndGeneral>66005</ManagementAndGeneral>
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      <Advertising>
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        <ProgramServices>9722</ProgramServices>
        <ManagementAndGeneral>2441</ManagementAndGeneral>
        <Fundraising>2866</Fundraising>
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        <ProgramServices>215687</ProgramServices>
        <ManagementAndGeneral>130732</ManagementAndGeneral>
        <Fundraising>55206</Fundraising>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>58230</Total>
        <ProgramServices>30928</ProgramServices>
        <ManagementAndGeneral>21006</ManagementAndGeneral>
        <Fundraising>6296</Fundraising>
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      <Occupancy>
        <Total>1197342</Total>
        <ProgramServices>1083758</ProgramServices>
        <ManagementAndGeneral>93334</ManagementAndGeneral>
        <Fundraising>20250</Fundraising>
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      <Travel>
        <Total>93096</Total>
        <ProgramServices>83902</ProgramServices>
        <ManagementAndGeneral>8661</ManagementAndGeneral>
        <Fundraising>533</Fundraising>
      </Travel>
      <ConferencesMeetings>
        <Total>28092</Total>
        <ProgramServices>17162</ProgramServices>
        <ManagementAndGeneral>10120</ManagementAndGeneral>
        <Fundraising>810</Fundraising>
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      <Interest>
        <Total>5251</Total>
        <ProgramServices>0</ProgramServices>
        <ManagementAndGeneral>5251</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
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        <ProgramServices>279654</ProgramServices>
        <ManagementAndGeneral>31673</ManagementAndGeneral>
        <Fundraising>2638</Fundraising>
      </DepreciationDepletion>
      <Insurance>
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        <ProgramServices>36674</ProgramServices>
        <ManagementAndGeneral>22870</ManagementAndGeneral>
        <Fundraising>305</Fundraising>
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      <OtherExpenses>
        <Description>Bad Debts</Description>
        <Total>11194</Total>
        <ProgramServices>10617</ProgramServices>
        <ManagementAndGeneral>577</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
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      <OtherExpenses>
        <Description>Client Activities</Description>
        <Total>73328</Total>
        <ProgramServices>73328</ProgramServices>
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        <Fundraising>0</Fundraising>
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      <OtherExpenses>
        <Description>Food</Description>
        <Total>85768</Total>
        <ProgramServices>73518</ProgramServices>
        <ManagementAndGeneral>7130</ManagementAndGeneral>
        <Fundraising>5120</Fundraising>
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      <OtherExpenses>
        <Description>Payroll processing fees</Description>
        <Total>20628</Total>
        <ProgramServices>0</ProgramServices>
        <ManagementAndGeneral>20628</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
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      <OtherExpenses>
        <Description>Dues and subscriptions</Description>
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        <ProgramServices>9192</ProgramServices>
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        <Fundraising>351</Fundraising>
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      <AllOtherExpenses>
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        <ProgramServices>80048</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
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        <ProgramServices>18198272</ProgramServices>
        <ManagementAndGeneral>1371134</ManagementAndGeneral>
        <Fundraising>495966</Fundraising>
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      <LandBuildingsEquipmentBasis>12808044</LandBuildingsEquipmentBasis>
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      <FollowSFAS117>X</FollowSFAS117>
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      <TotalLiabNetAssetsFundBalances>
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      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <AuditCommittee>true</AuditCommittee>
      <FinancialStatementSeparate>X</FinancialStatementSeparate>
      <FederalGrantAuditRequired>true</FederalGrantAuditRequired>
      <FederalGrantAuditPerformed>true</FederalGrantAuditPerformed>
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        <CurrentTaxYearMinus1Year>18609989</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>19088796</CurrentTaxYear>
        <Total>88148061</Total>
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      <Total170>
        <CurrentTaxYearMinus4Years>17096872</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>15811027</CurrentTaxYearMinus3Years>
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        <CurrentTaxYearMinus1Year>18609989</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>19088796</CurrentTaxYear>
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      <PublicSupportTotal170>88148061</PublicSupportTotal170>
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        <CurrentTaxYearMinus1Year>10184</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>2476</CurrentTaxYear>
        <Total>79283</Total>
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        <CurrentTaxYearMinus3Years>15200</CurrentTaxYearMinus3Years>
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      <TotalSupport>88304515</TotalSupport>
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      <PublicSupportTotal509>0</PublicSupportTotal509>
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      <FactsAndCircumstancesTest>OTHER INCOME PART II, LINE 10; DESCRIPTION: ADMINISTRATIVE FEES; 2005: 15200.; 2006: 15200.; 2007: 15200.; 2008: 15571.; 2009: 16000.;</FactsAndCircumstancesTest>
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      </Buildings>
      <Equipment>
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      </Equipment>
      <OtherLandBuildings>
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        <BookValue>130203</BookValue>
      </OtherLandBuildings>
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      <OtherLiabilities>
        <Description>Escrow Accounts</Description>
        <Amount>64876</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>Rental Advances</Description>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>Security Deposits</Description>
        <Amount>29385</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>94261</TotalOfAmounts>
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      <TotalExpenses>20065372</TotalExpenses>
      <ExcessOrDeficitForYear>288046</ExcessOrDeficitForYear>
      <ExcessOrDeficitPerFS>288046</ExcessOrDeficitPerFS>
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      <RevenueNotRptdF990>413534</RevenueNotRptdF990>
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      <TotalRevenuePerForm990>20353418</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>20478906</TotExpensesEtcAuditedFinclStmt>
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      <ExpensesNotRptdF990>413534</ExpensesNotRptdF990>
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      <TotalExpensesPerForm990>20065372</TotalExpensesPerForm990>
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        <Explanation>Management has considered and concluded that the Organization has no uncertain tax positions.</Explanation>
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      <RecipientTable>
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      </RecipientTable>
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        <NumberOfRecipients>879</NumberOfRecipients>
        <AmountOfCashGrant>8689772</AmountOfCashGrant>
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      <Form990ScheduleIPartIII>
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        <AmountOfCashGrant>833792</AmountOfCashGrant>
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      <Form990ScheduleIPartIII>
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        <AmountOfCashGrant>262194</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>Consumer education</TypeOfGrant>
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        <AmountOfCashGrant>307102</AmountOfCashGrant>
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      <Form990ScheduleIPartIII>
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        <Identifier>Pt I Line 2</Identifier>
        <Explanation>All payments are made after approval from department heads. Grants/assistance to individuals is granted only after the client applies and is approved for assistance.</Explanation>
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        <NumberOfContributions>382</NumberOfContributions>
        <NoncashContribsRptdF990>66596</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>Fair Value</MethodOfDeterminingRevenues>
      </FoodInventory>
      <AnyPropertyThatMustBeHeld>false</AnyPropertyThatMustBeHeld>
      <ReviewProcessUnusualNCGifts>false</ReviewProcessUnusualNCGifts>
      <ThirdPartiesUsed>false</ThirdPartiesUsed>
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      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 11A</Identifier>
        <Explanation>The director of finance reviews the completed 990 prior to filing. The return is also</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>provided to members of the executive board prior to filing.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 15</Identifier>
        <Explanation>The CEO determines the compensation for other officers based on knowledge</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>of similar agencies and area demographics. The CEO's compensation</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>is recommended by the Board Finance Committee and Personnel Committee</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>based on similar inputs and on performance evaluation.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-C, Line 19</Identifier>
        <Explanation>All documents are available upon request.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-A, Line 7b</Identifier>
        <Explanation>The organizations members pay dues and have an annual opportunity</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>to vote on governance matters.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-A, Line 6</Identifier>
        <Explanation>The organizations members pay dues and have an annual opportunity</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>to vote on governance matters.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-A, Line 7a</Identifier>
        <Explanation>The organizations members pay dues and have an annual opportunity</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>to vote on governance matters.</Explanation>
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          <City>HYANNIS</City>
          <State>MA</State>
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        </AddressUS>
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          <State>MA</State>
          <ZIPCode>02601</ZIPCode>
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        </AddressUS>
        <EIN>261379712</EIN>
        <PrimaryActivity>Low income housing rentals</PrimaryActivity>
        <LegalDomicileState>MA</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>WBCHAC LLC</BusinessNameLine1>
        </DirectControllingEntityName>
        <PredominantIncomeType>Related</PredominantIncomeType>
        <ShareOfTotalIncome>-36</ShareOfTotalIncome>
        <ShareOfEOYAssets>-393907</ShareOfEOYAssets>
        <DisproportionateAllocations>false</DisproportionateAllocations>
        <GeneralOrManagingPartner>true</GeneralOrManagingPartner>
      </Form990ScheduleRPartIII>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>POCASSET ASSISTED LIVING INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>460 WEST MAIN STREET</AddressLine1>
          <City>HYANNIS</City>
          <State>MA</State>
          <ZIPCode>02601</ZIPCode>
        </AddressUS>
        <EIN>000845024</EIN>
        <PrimaryActivity>Low income housing rentals</PrimaryActivity>
        <LegalDomicileState>MA</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>NA</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>S</TypeOfEntity>
        <ShareOfTotalIncome>-120</ShareOfTotalIncome>
        <ShareOfEOYAssets>-244201</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <ReceiptOfIntAnnRentsRoyalties>false</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>false</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>false</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>false</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>false</LoansOrGuaranteesFromOtherOrg>
      <SaleOfAssetsToOtherOrg>false</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>false</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>false</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>false</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>true</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>true</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>false</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>false</SharingOfFacilities>
      <SharingOfPaidEmployees>false</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>false</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>false</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>true</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>false</OtherTransferFromOtherOrg>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>STERLING RIDGE CONDOMINIUM ASSOCIATION</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>q</TransactionType>
        <AmountInvolved>85035</AmountInvolved>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>