COUNCIL OF ELDERS HOUSING CORPORATION II: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: COUNCIL OF ELDERS HOUSING CORPORATION II (EIN 04-2802804)
Tax period: 2021-01-01 to 2021-12-31
Filed: 2022-11-15
IRS object ID: 202203199349308475
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

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-11-15T10:45:09-06:00	ReturnTs
Tax Period End	2021-12-31	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	2021-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	042802804	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	COUNCIL OF ELDERS HOUSING CORPORATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	COUN	BusinessNameControlTxt
Phone	6173632300	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

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	RUDOLPH R RUSSELL JR	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	6173632300	PhoneNum
Signature	2022-11-11	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	RUDOLPH	PersonFirstNm
Person Last	RUSSELL JR	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	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	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	RUDOLPH R RUSSELL JR	PrincipalOfficerNm

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)
Gross Receipts	$2,195,637	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	1980	FormationYr
Legal Domicile State	MA	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE HOUSING TO ELDERLY, HANDICAPPED, AND LOW-INCOME PERSONS.	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	$2,922,300	PYProgramServiceRevenueAmt
CY Program Service Revenue	$2,192,421	CYProgramServiceRevenueAmt
PY Investment Income	$23,881	PYInvestmentIncomeAmt
CY Investment Income	$3,216	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$2,946,181	PYTotalRevenueAmt
CY Total Revenue	$2,195,637	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	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$3,039,254	PYOtherExpensesAmt
CY Other Expenses	$2,534,346	CYOtherExpensesAmt
PY Total Expenses	$3,039,254	PYTotalExpensesAmt
CY Total Expenses	$2,534,346	CYTotalExpensesAmt
PY Revenues Less Expenses	-$93,073	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$338,709	CYRevenuesLessExpensesAmt
Total Assets BOY	$10,011,229	TotalAssetsBOYAmt
Total Assets EOY	$7,099,196	TotalAssetsEOYAmt
Total Liabilities BOY	$11,198,672	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$8,625,348	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$1,187,443	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$1,526,152	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE HOUSING TO ELDERLY, HANDICAPPED, AND LOW-INCOME PERSONS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$2,437,305	ExpenseAmt
Revenue	$2,192,421	RevenueAmt
Desc	PROVIDED A FACILITY LOCATED IN BOSTON, MASSACHUSETTS WITH 144 LOW-INCOME HOUSING UNITS TO ELDERLY PERSONS WITH FACILITIES AND SERVICES SPECIFICALLY DESIGNED TO MEET THEIR PHYSICAL, SOCIAL, AND PSYCHOLOGICAL NEEDS TO PROMOTE THEIR HEALTH, HAPPINESS, AND USEFULNESS IN LONGER LIVING.	Desc
Total Program Service Expenses	$2,437,305	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	Yes (1)	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	0	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	9	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	6174695814	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 (9 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
CHERYL DORSEY
TREASURER	0.15	Yes (X)	Yes (X)	$0	$0	$0
MARIE E COLEMAN
DIRECTOR	0.15	Yes (X)		$0	$0	$0
MARILYN FLOWERS MARION
ASST. CLERK	0.15	Yes (X)	Yes (X)	$0	$0	$0
NANCY EMERSON-LOMBARDO
CLERK	0.15	Yes (X)	Yes (X)	$0	$0	$0
RICHARD BROWN THRU 62021
DIRECTOR	0.15	Yes (X)		$0	$0	$0
RUDOLPH R RUSSELL JR
CO-PRESIDENT	0.15	Yes (X)	Yes (X)	$0	$0	$0
VICTORIA WILLIAMS
CO-PRESIDENT	0.15	Yes (X)	Yes (X)	$0	$0	$0
ROYAL L BOLLING JR
DIRECTOR	0.15	Yes (X)		$0	$0	$0
LOUIS A ELISA II
VICE PRESIDENT	0.15	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

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
ROGERSON COMMUNITIES
ONE FLORENCE STREET	BOSTON	MA	02131	PAYROLL	$317,635
US SECURITY ASSOCIATES INC
5 MIDDLESEX AVE SUITE 325	SOMERVILLE	MA	02145	SECURITY	$126,467

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
RENTAL INCOME	623311	$2,183,412	$2,183,412
LAUNDRY INCOME	623311	$9,008	$9,008
INVESTMENT IN COUNCIL	623311	$1	$1

Field	Value	IRS element (for citing)
Total Program Service Revenue	$2,192,421	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,216	TotalRevenueColumnAmt
Exclusion	$3,216	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,195,637	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,192,421	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$3,216	ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$365,657	TotalAmt
Program Services	$287,737	ProgramServicesAmt
Management And General	$77,920	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$432	TotalAmt
Program Services	$432	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$19,121	TotalAmt
Management And General	$19,121	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$4,000	TotalAmt
Program Services	$4,000	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$91,110	TotalAmt
Program Services	$91,110	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$491,379	TotalAmt
Program Services	$491,379	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$80	TotalAmt
Program Services	$80	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$581,978	TotalAmt
Program Services	$581,978	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$535,644	TotalAmt
Program Services	$535,644	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$72,360	TotalAmt
Program Services	$72,360	ProgramServicesAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
REPAIRS AND MAINTENANCE	$342,902	$342,902
ELDERLY CARE EXPENSES	$29,564	$29,564
MISC TAXES AND PERMITS	$119	$119

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,534,346	TotalAmt
Program Services	$2,437,305	ProgramServicesAmt
Management And General	$97,041	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$244,884	BOYAmt
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$29,756	BOYAmt
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$4,696	BOYAmt
EOY	$207	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$14,719	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$0	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$6,444,141	BOYAmt
EOY	$14,719	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
EOY	$6,063,530	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$181,008	BOYAmt
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$3,106,744	BOYAmt
EOY	$1,020,740	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$10,011,229	BOYAmt
EOY	$7,099,196	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$413,681	BOYAmt
EOY	$264,211	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$10,075,097	BOYAmt
EOY	$983,960	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$709,894	BOYAmt
EOY	$7,377,177	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$11,198,672	BOYAmt
EOY	$8,625,348	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	-$1,187,443	BOYAmt
EOY	-$1,526,152	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$1,187,443	BOYAmt
EOY	-$1,526,152	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$10,011,229	BOYAmt
EOY	$7,099,196	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$338,709	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	$2,803,951	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,807,909	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,866,915	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,922,300	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,192,421	CurrentTaxYearAmt
Total	$13,593,496	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,803,951	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,807,909	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,866,915	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,922,300	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,192,421	CurrentTaxYearAmt
Total	$13,593,496	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	$13,593,496	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$26,309	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$48,825	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$66,216	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$23,881	CurrentTaxYearMinus1YearAmt
Current Tax Year	$3,216	CurrentTaxYearAmt
Total	$168,447	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$26,309	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$48,825	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$66,216	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$23,881	CurrentTaxYearMinus1YearAmt
Current Tax Year	$3,216	CurrentTaxYearAmt
Total	$168,447	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,732	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$3,189	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$44	CurrentTaxYearMinus2YearsAmt
Total	$5,965	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,832,992	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,859,923	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,933,175	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,946,181	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,195,637	CurrentTaxYearAmt
Total	$13,767,908	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.98730	PublicSupportCY509Pct
Public Support PY509	0.98690	PublicSupportPY509Pct
Investment Income CY	0.01220	InvestmentIncomeCYPct
Investment Income PY	0.01250	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:	FormAndLineReferenceDesc
Explanation	OTHER INCOME - 2017 AMOUNT: $ 2,732. 2018 AMOUNT: $ 3,189. 2019 AMOUNT: $ 44. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 0.	ExplanationTxt

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$14,719	OtherCostOrOtherBasisAmt
Book Value	$14,719	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$14,719	TotalBookValueLandBuildingsAmt

Invst Program Related Org InvstProgramRelatedOrgGrp

Field	Value	IRS element (for citing)
Desc	INVESTMENT IN COUNCIL TOWER LIMITED PARTNERSHIP	Desc
Book Value	$6,063,530	BookValueAmt
Method Valuation	F	MethodValuationCd

Field	Value	IRS element (for citing)
Total Book Value Program Rltd	$6,063,530	TotalBookValueProgramRltdAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt
RESIDUAL RECEIPTS RESERVE	$36,655
LOAN ESCROW	$984,085

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$1,020,740	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
ACCRUED MIP	$44,153
RESIDUAL RECEIPT LIABILITY	$36,305
DUE TO COUNCIL TOWER LP	$7,296,719

Field	Value	IRS element (for citing)
Total Liability	$7,377,177	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$2,195,637	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$2,195,637	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$2,195,637	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$2,534,346	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$2,534,346	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$2,534,346	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 PERIOD FROM JANUARY 1, 2021 THROUGH OCTOBER 20, 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 THAT MUST BE CONSIDERED FOR DISCLOSURE. INCOME TAX RETURNS FILED BY THE CORPORATION ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR A PERIOD OF THREE YEARS. WHILE NO INCOME TAX RETURNS ARE CURRENTLY BEING EXAMINED BY THE INTERNAL REVENUE SERVICE, TAX YEARS SINCE 2018 REMAIN OPEN.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3	THE INDIVIDUALS MANAGING THE ORGANIZATION WORK FOR ROGERSON COMMUNITIES, INC. A TAX EXEMPT MANAGEMENT COMPANY.
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 INSPRECTION AT THE ORGANIZATION'S OFFICE DURING REGULAR BUSINESS HOURS UPON REQUEST.
FORM 990 PART XII LINE 2C	THE ORGANIZATION HAS A COMMITTEE RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT AS WELL AS THE SELECTION OF THE INDEPENDENT ACCOUNTANT.