2024-11-13T08:32:44-06:00 2023-12-31 221478099 COHNREZNICK LLP 500 EAST PRATT STREET 4TH FLOOR BALTIMORE MD 21202 990 2023-01-01 043290572 ROGERSON HOUSE INC ROGE 6173632300 ONE FLORENCE STREET BOSTON MA 02131 JOHN E CUPPLES PRESIDENT 6173632300 2024-11-08 1 0 LORI ROTHE YOKOBOSKY CPA P01273422 4107834900 2023 2024-10-15 13:58:12Z JOHN E CUPPLES ONE FLORENCE STREET BOSTON MA 02131 7109560 0 X WWW.ROGERSONHOUSE.ORG X 1995 MA ACQUIRING, REHABILITATING AND OPERATING AN ASSISTED LIVING RESIDENCE FOR PERSONS WITH ALZHEIMER'S DISEASE AND/OR RELATED MEMORY DISORDERS. 5 5 0 5 0 0 96747 93025 6047534 6605540 9060 99446 5669 22194 6159010 6820205 0 0 0 0 0 0 0 0 0 6641142 6863550 6641142 6863550 -482132 -43345 9637809 9048052 9841639 9046948 -203830 1104 X ACQUIRING, REHABILITATING AND OPERATING AN ASSISTED LIVING RESIDENCE FOR PERSONS WITH ALZHEIMER'S DISEASE AND/OR RELATED MEMORY DISORDERS. 0 0 6300441 6667352 ROGERSON HOUSE, INC. (THE ORGANIZATION") WAS ORGANIZED AS A MASSACHUSETTS NONPROFIT ORGANIZATION IN NOVEMBER 1995 FOR THE PURPOSE OF ACQUIRING, REHABILITATING AND OPERATING AN ASSISTED LIVING RESIDENCE FOR PERSONS WITH ALZHEIMER'S DISEASE AND/OR RELATED MEMORY DISORDERS. THE FACILITY CONSISTS OF 66 UNITS LOCATED IN JAMAICA PLAIN, MASSACHUSETTS 6300441 1 1 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 36 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 MA X NATALYA LESHCHINER 6174695800 ONE FLORENCE STREET BOSTON MA 02131 X CAROLYN CORCORAN CLERK 5.00 1.00 X X 0 0 0 JOHN E CUPPLES PRESIDENT 5.00 2.00 X X 0 0 0 PATRICIA HILLMAN TREASURER 5.00 1.00 X X 0 0 0 THERESA FITZGERALD BOARD MEMBER 5.00 1.00 X 0 0 0 SARAH ACER ALLEN BOARD MEMBER 5.00 2.00 X 0 0 0 NATALYA LESHCINER CHIEF FINANCIAL OFFICER 1.00 45.00 X 0 263868 26544 0 263868 26544 0 0 1 0 ROGERSON COMMUNITIES INC ONE FLORENCE STREET BOSTON MA 02131 PAYROLL 4175783 WALKER & DUNLOP 7240 BROOKLYN BLVD 210 BROOKLYN PARK MN 55429 REAL ESTASTE FINANCING SERVICES 559850 4M BUILDING SOLUTIONS INC 2827 CLARK AVE ST LOUIS MO 63103 SPECIALIZED CLEANING SERVICE 327385 3 93025 93025 RENTAL INCOME 623311 6605540 6605540 6605540 59828 59828 328973 289355 39618 39618 39618 22194 22194 22194 6820205 6667352 0 59828 4497058 3964409 532649 6065 6065 30460 30460 7401 7401 63212 63212 44735 44735 86222 86222 825335 825335 1581 1581 2423 2423 432 432 364723 364723 182883 182883 SUPPLIES 362723 362723 ADMINISTRATIVE 34263 34263 MISCELLANEOUS TAXES & P 2183 2183 BAD DEBT EXPENSE 861 861 350990 350990 6863550 6300441 563109 0 1415672 287851 1752148 571082 133493 56065 12415718 7688713 4868039 4727005 1701341 1468457 1704708 9637809 9048052 93908 239723 176397 87914 453677 7915973 7818623 1655361 447011 9841639 9046948 X -1809630 -1911499 1605800 1912603 -203830 1104 9637809 9048052 -43345 248279 0 X 0 1 X 0 1 1 X 45585 158531 497591 96747 93025 891479 6464334 5839253 5683815 6047534 6605540 30640476 6509919 5997784 6181406 6144281 6698565 31531955 0 0 0 31531955 3626 2944 793 9060 59828 76251 3626 2944 793 9060 59828 76251 7570 211279 1902 5669 22194 248614 6521115 6212007 6184101 6159010 6780587 31856820 0.98980 0.99180 0.00240 0.00070 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2019 AMOUNT: $ 7,570. 2020 AMOUNT: $ 207,100. 2021 AMOUNT: $ 1,902. 2022 AMOUNT: $ 5,669. 2023 AMOUNT: $ 22,194. INSURANCE REFUND - 2020 AMOUNT: $ 4,179. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 25397 443 25840 25321 76 25397 25246 75 25321 24972 274 25246 24640 332 24972 0.22601 0.77399 0 0 729102 729102 10358960 6529612 3829348 1236664 1068109 168555 90992 90992 0 4727005 INVESTMENTS 1701341 C 1701341 OTHER ESCROW 219599 RESERVE FOR REPLACEMENTS 829452 ENDOWMENT 25840 DEPOSITS 629817 1704708 DUE TO ROGERSON COMMUNITIES 223410 MISCELLANEOUS ACCRUED EXPENSES 223601 447011 X 7068484 248279 248279 6820205 0 6820205 6863550 0 6863550 0 6863550 PART IV, LINE 2B: THE ORGANIZATION HOLDS SECURITY DEPOSITS AS REQUIRED BY STATE LAW PART V, LINE 4: THE ORGANIZATION INTENDS TO USE THE ENDOWMENT FUNDS IN ACCORDANCE WITH THE DONOR IMPOSED RESTRICTIONS PLACED ON THOSE FUNDS. THE INVESTMENT INCOME GENERATED FROM THE ENDOWMENT IS USED TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION. PART X, LINE 2: THE ORGANIZATION HAS APPLIED FOR AND RECEIVED A DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE ("IRS"), DATED AUGUST 19, 1996, TO BE TREATED AS A TAX-EXEMPT ENTITY PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE ORGANIZATION DID NOT HAVE ANY UNRELATED BUSINESS INCOME FOR THE YEAR ENDED DECEMBER 31, 2023. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. MANAGEMENT HAS EVALUATED SIGNIFICANT TAX POSITIONS AGAINST THE CRITERIA ESTABLISHED BY PROFESSIONAL STANDARDS AND BELIEVES THERE ARE NO SUCH TAX POSITIONS REQUIRING ACCOUNTING RECOGNITION IN THE FINANCIAL STATEMENTS. MANAGEMENT DOES NOT BELIEVE ITS EVALUATION OF TAX POSITIONS WILL SIGNIFICANTLY CHANGE WITHIN 12 MONTHS OF DECEMBER 31, 2023. ANY CHANGES IN TAX POSITIONS WILL BE RECORDED WHEN THE ULTIMATE OUTCOME BECOMES KNOWN. THE ORGANIZATION'S INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES GENERALLY FOR THE YEARS ENDED DECEMBER 31, 2020, 2021 AND 2022. 0 0 0 0 0 0 0 0 0 NATALYA LESHCINER CHIEF FINANCIAL OFFICER 0 225767 0 37660 0 441 0 9100 0 17444 0 290412 0 0 PART I, LINE 3 ROGERSON COMMUNITIES, INC. (04-2104319) IS THE RELATED ORGANIZATION THAT ESTABLISHES COMPENSATION FOR NATALYA LESHCHINER. THE METHODS USED TO ESTABLISH COMPENSATION ARE AS FOLLOWS: COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, FORM 990 OF OTHER ORGANIZATIONS, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY OR STUDY AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION DELEGATES MANAGEMENT RESPONSIBILITIES TO ROGERSON COMMUNITIES, INC., A 501(C)(3) ORGANIZATION PROPERTY MANAGEMENT COMPANY. FORM 990, PART VI, SECTION B, LINE 11B ONE OF THE OFFICERS OR DIRECTORS SIGNS THE FORM 990 AFTER IT IS REVIEWED BY THE TREASURER. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS, THE ORGANIZATION HAS MEMBERS FILL OUT A CONFLICT OF INTEREST FORM. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AT THE ORGANIZATION'S OFFICE. PETER FANEUIL DVLP GROUP INC ONE FLORENCE STREET BOSTON MA 02131 043144786 REAL ESTATE MA 501(C)(3) LINE 10 ROGERSON COMMUNITIES INC 0 ROGERSON COMMUNITIES INC ONE FLORENCE STREET BOSTON MA 02131 042104319 REAL ESTATE MA 501(C)(3) LINE 10 N/A 0 ROSLINDALE SENIOR HOUSING CORPORATION ONE FLORENCE STREET BOSTON MA 02131 222473069 LOW INCOME HOUSING MA 501(C)(3) LINE 10 ROGERSON COMMUNITIES INC 0 419 WALNUT INC ONE FLORENCE STREET BOSTON MA 02131 271087138 LOW INCOME HOUSING MA 501(C)(3) LINE 10 ROGERSON COMMUNITIES INC 0 FANEUIL HIV HOUSING CORPORATION ONE FLORENCE STREET BOSTON MA 02132 043179952 LOW INCOME HOUSING MA 501(C)(3) LINE 10 ROGERSON COMMUNITIES INC 0 25 SCHOOL STREET INC CO ROGERSON COMMUNITIES ONE FLORENCE STREET BOSTON MA 02131 200747495 LOW INCOME HOUSING MA 501(C)(3) LINE 10 ROGERSON COMMUNITIES INC 0 BEACON HOUSE ROGERSON LP ONE FLORENCE STREET BOSTON MA 02131 465150183 RESIDENTIAL HOUSING MA N/A 0 0 ROSLINDALE HOUSE LIMITED PARTNERSHIP 1 FLORENCE STREET BOSTON MA 02131 853330939 RESIDENTIAL HOUSING MA N/A 0 0 FARNSWORTH HOUSE LIMITED PARTNERSHIP 1 FLORENCE STREET BOSTON MA 02131 884370057 RESIDENTIAL HOUSING MA N/A 0 0 BEACON HOUSE CORPORATION ONE FLORENCE STREET BOSTON MA 02131 042767006 RESIDENTAIL HOUSING MA N/A C 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 1 0 0 0 0