25 SCHOOL STREET INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: 25 SCHOOL STREET INC (EIN 20-0747495)
Tax period: 2021-07-01 to 2022-06-30
Filed: 2023-05-12
IRS object ID: 202301329349303980
Schema version: 2021v4.2
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
Form 990
Schedule A
Schedule D
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-05-12T11:33:13-05:00	ReturnTs
Tax Period End	2022-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	221478099	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	COHNREZNICK LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	500 EAST PRATT STREET 4TH FLOOR	AddressLine1Txt
City	BALTIMORE	CityNm
State Abbreviation	MD	StateAbbreviationCd
ZIP	21202	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	200747495	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	25 SCHOOL STREET INC	BusinessNameLine1Txt
Business Name Line2	C/O ROGERSON COMMUNITIES	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	25SC	BusinessNameControlTxt
Phone	6174695800	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1 FLORENCE STREET	AddressLine1Txt
City	BOSTON	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	02131	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	VICTORIA WILLIAMS	PersonNm
Person Title	CO-PRESIDENT	PersonTitleTxt
Phone	6174695800	PhoneNum
Signature	2023-02-02	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	VICTORIA	PersonFirstNm
Person Last	WILLIAMS	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	PHILIP H CORNBLATT	PreparerPersonNm
PTIN	P00252478	PTIN
Phone	4107834900	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	VICTORIA WILLIAMS	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1 FLORENCE STREET	AddressLine1Txt
City	BOSTON	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	02131	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$479,552	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.ROGERSON.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2004	FormationYr
Legal Domicile State	MA	LegalDomicileStateCd
Activity Or Mission	SEE SCHEDULE OTO ENGAGE IN THE DEVELOPMENT, CONSTRUCTION, OWNERSHIP, AND OPERATION OF A RESIDENTIAL HOUSING PROJECT UNDER SECTION 202 OF THE HOUSING ACT OF 1959.	ActivityOrMissionDesc
Voting Members Governing Body	8	VotingMembersGoverningBodyCnt
Voting Members Independent	8	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$483,613	PYProgramServiceRevenueAmt
CY Program Service Revenue	$479,177	CYProgramServiceRevenueAmt
PY Investment Income	$355	PYInvestmentIncomeAmt
CY Investment Income	$375	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$483,968	PYTotalRevenueAmt
CY Total Revenue	$479,552	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$106,437	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$90,715	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$644,872	PYOtherExpensesAmt
CY Other Expenses	$642,465	CYOtherExpensesAmt
PY Total Expenses	$751,309	PYTotalExpensesAmt
CY Total Expenses	$733,180	CYTotalExpensesAmt
PY Revenues Less Expenses	-$267,341	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$253,628	CYRevenuesLessExpensesAmt
Total Assets BOY	$6,557,250	TotalAssetsBOYAmt
Total Assets EOY	$6,320,041	TotalAssetsEOYAmt
Total Liabilities BOY	$8,813,762	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$8,830,181	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$2,256,512	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$2,510,140	NetAssetsOrFundBalancesEOYAmt
Mission	TO ENGAGE IN THE DEVELOPMENT, CONSTRUCTION, OWNERSHIP AND OPERATION OF A RESIDENTIAL HOUSING PROJECT UNDER SECTION 202 OF THE HOUSING ACT OF 1959.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$672,035	ExpenseAmt
Revenue	$479,177	RevenueAmt
Desc	OPERATED A COMMUNITY OF 46 UNITS FOR RENTAL TO RESIDENTS OF LOW AND MODERATE INCOME, LOCATED IN JAMAICA PLAIN, MASSACHUSETTS.	Desc
Total Program Service Expenses	$672,035	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	6	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	8	GoverningBodyVotingMembersCnt
Independent Voting Member	8	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	MA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	NATALYA LESHCHINER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	6174695815	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	ONE FLORENCE STREET	AddressLine1Txt
City	BOSTON	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	02131	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
NANCY EMERSON-LOMBARDO
CLERK	2.00	Yes (X)	Yes (X)	$0	$0	$0
CHERYL DORSEY
TREASURER	2.00	Yes (X)	Yes (X)	$0	$0	$0
MARIE E COLEMAN
DIRECTOR	2.00	Yes (X)		$0	$0	$0
RUDOLPH R RUSSELL JR
CO-PRESIDENT	2.00	Yes (X)	Yes (X)	$0	$0	$0
MARILYN FLOWERS MARION
ASSISTANT CLERK	2.00	Yes (X)	Yes (X)	$0	$0	$0
VICTORIA WILLIAMS
CO-PRESIDENT	2.00	Yes (X)	Yes (X)	$0	$0	$0
ROYAL L BOLLING
DIRECTOR	2.00	Yes (X)		$0	$0	$0
LOUIS A ELISA II
VICE PRESIDENT	2.00	Yes (X)	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
RENTAL INCOME	623311	$475,833	$475,833
LAUNDRY INCOME	623311	$3,344	$3,344

Field	Value	IRS element (for citing)
Total Program Service Revenue	$479,177	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$375	TotalRevenueColumnAmt
Exclusion	$375	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$479,552	TotalRevenueColumnAmt
Related Or Exempt Func Income	$479,177	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$375	ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$90,715	TotalAmt
Program Services	$90,715	ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$42,841	TotalAmt
Management And General	$42,841	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$133	TotalAmt
Program Services	$133	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$18,304	TotalAmt
Management And General	$18,304	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$11,981	TotalAmt
Program Services	$11,981	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$117,746	TotalAmt
Program Services	$117,746	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$444	TotalAmt
Program Services	$444	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$413	TotalAmt
Program Services	$413	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$264,222	TotalAmt
Program Services	$264,222	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$29,840	TotalAmt
Program Services	$29,840	ProgramServicesAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
REPAIRS & MAINTENANCE	$109,687	$109,687
REAL ESTATE TAXES	$46,432	$46,432
TAXES AND LICENSES	$422	$422

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$733,180	TotalAmt
Program Services	$672,035	ProgramServicesAmt
Management And General	$61,145	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$17,993	BOYAmt
EOY	$2,999	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$5,489	BOYAmt
EOY	$5,814	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$7,100	BOYAmt
EOY	$7,514	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$10,061,045	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$4,186,696	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$6,127,827	BOYAmt
EOY	$5,874,349	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$8,654	BOYAmt
EOY	$8,241	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$390,187	BOYAmt
EOY	$421,124	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$6,557,250	BOYAmt
EOY	$6,320,041	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$213,673	BOYAmt
EOY	$235,766	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$8,415,660	BOYAmt
EOY	$8,415,660	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$184,429	BOYAmt
EOY	$178,755	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$8,813,762	BOYAmt
EOY	$8,830,181	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	-$2,256,512	BOYAmt
EOY	-$2,510,140	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$2,256,512	BOYAmt
EOY	-$2,510,140	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$6,557,250	BOYAmt
EOY	$6,320,041	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$253,628	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	Yes (1)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (1)	FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$473,980	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$460,994	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$491,933	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$483,613	CurrentTaxYearMinus1YearAmt
Current Tax Year	$479,177	CurrentTaxYearAmt
Total	$2,389,697	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$473,980	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$460,994	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$491,933	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$483,613	CurrentTaxYearMinus1YearAmt
Current Tax Year	$479,177	CurrentTaxYearAmt
Total	$2,389,697	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)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$2,389,697	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$373	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$344	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$352	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$355	CurrentTaxYearMinus1YearAmt
Current Tax Year	$375	CurrentTaxYearAmt
Total	$1,799	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$373	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$344	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$352	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$355	CurrentTaxYearMinus1YearAmt
Current Tax Year	$375	CurrentTaxYearAmt
Total	$1,799	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$474,353	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$461,338	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$492,285	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$483,968	CurrentTaxYearMinus1YearAmt
Current Tax Year	$479,552	CurrentTaxYearAmt
Total	$2,391,496	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.99920	PublicSupportCY509Pct
Public Support PY509	0.99930	PublicSupportPY509Pct
Investment Income CY	0.00080	InvestmentIncomeCYPct
Investment Income PY	0.00070	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$90,000	OtherCostOrOtherBasisAmt
Book Value	$90,000	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$9,087,582	OtherCostOrOtherBasisAmt
Depreciation	$3,322,987	DepreciationAmt
Book Value	$5,764,595	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$883,463	OtherCostOrOtherBasisAmt
Depreciation	$863,709	DepreciationAmt
Book Value	$19,754	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$5,874,349	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt
SECURITY DEPOSITS	$12,345
RESERVES	$408,779

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$421,124	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)

DescDesc	AmtAmt
CONSTRUCTION PAYABLE	$127,268
SECURITY DEPOSIT LIABILITY	$11,796
ACCRUED MANAGEMENT FEE PAYABLE	$3,305
ACCRUED EXPENSES	$32,706
PREPAID RENT	$3,680

Field	Value	IRS element (for citing)
Total Liability	$178,755	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$479,552	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$479,552	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$479,552	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$733,180	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$733,180	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$733,180	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	THE CORPORATION HAS APPLIED FOR AND RECEIVED A DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE ("IRS") TO BE TREATED AS A TAX-EXEMPT ENTITY PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND DID NOT HAVE ANY UNRELATED BUSINESS INCOME FOR THE YEARS ENDED JUNE 30, 2022 AND 2021. DUE TO ITS TAX-EXEMPT STATUS, THE CORPORATION IS NOT SUBJECT TO INCOME TAXES. THE CORPORATION IS REQUIRED TO FILE AND DOES FILE TAX RETURNS WITH THE IRS AND OTHER TAXING AUTHORITIES. ACCORDINGLY, THESE FINANCIAL STATEMENTS DO NOT REFLECT A PROVISION FOR INCOME TAXES AND THE CORPORATION HAS NO OTHER TAX POSITIONS WHICH MUST BE CONSIDERED FOR DISCLOSURE. INCOME TAX RETURNS FILED BY THE CORPORATION ARE SUBJECT TO EXAMINATION BY THE IRS FOR A PERIOD OF THREE YEARS. WHILE NO INCOME TAX RETURNS ARE CURRENTLY BEING EXAMINED BY THE IRS, TAX YEARS SINCE 2019 REMAIN OPEN	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3	DAY TO DAY OPERATIONS ARE MANAGED BY ROGERSON COMMUNITIES.
FORM 990, PART VI, SECTION B, LINE 11B	A DRAFT OF THE FORM 990 IS REVIEWED AND AUTHORIZED BY A MEMBER OF THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY BY THE OFFICERS AND DIRECTORS.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION'S GOVERNING DOCUMENTS AND POLICIES ARE AVAILABLE FOR PUBLIC INSPECTION AT THE ORGANIZATION'S OFFICE DURING REGULAR BUSINESS HOURS UPON REQUEST.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Direct Controlling NADirectControllingNACd	Controlled OrganizationControlledOrganizationInd
FORWARD INC
ONE FLORENCE STREET	BOSTON	MA	02131	042771148	ELDERLY HSG	MA	501(C)(3)	PF	N/A	0
419 WALNUT INC
ONE FLORENCE STREET	BOSTON	MA	02131	271087138	ELDERLY HSG	MA	501(C)(3)	10	N/A	0
ROGERSON COMMUNITIES INC
1 FLORENCE STREET	ROSLINDALE	MA	02131	042104319	ELDERLY CARE	MA	501(C)(3)	10	N/A	0
COUNCIL OF ELDERS HOUSING CORPORATION
1 FLORENCE STREET	BOSTON	MA	02131	042802804	ELDERLY CARE	MA	501(C)(3)	10	N/A	0

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Direct Controlling NADirectControllingNACd	Predominant Income TypePredominantIncomeTypeTxt	Disproportionate AllocationsDisproportionateAllocationsInd	General Or Managing PartnerGeneralOrManagingPartnerInd
WALNUT HOUSE LLC
ONE FLORENCE STREET	BOSTON	MA	02131	201888313	AFFORD HOUSIN	MA	N/A	RELATED	0	0
2055 COLUMBUS AVE
1 FLORENCE STREET	ROSLINDALE	MA	02131	200426070	AFFORD HOUSIN	MA	N/A	RELATED	0	0

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	Yes (1)	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	Yes (1)	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	Yes (1)	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (4 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
FORWARD INC
E	$127,268	COST
ROGERSON COMMUNITIES
E	$99,554	COST
ROGERSON COMMUNITIES
P	$165,022	COST
ROGERSON COMMUNITIES
M	$42,841	COST