JUST A START INC: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- JUST A START INC (EIN 23-7121174)
- Tax period
- 2020-01-01 to 2020-12-31
- Filed
- 2021-11-02
- IRS object ID
- 202143069349302314
- Schema version
- 2020v4.1
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-11-02T15:09:33-05:00 | ReturnTs |
| Tax Period End | 2020-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 042571780 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AAFCPAS INC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 50 WASHINGTON STREET | AddressLine1Txt |
| City | WESTBOROUGH | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01581 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237121174 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JUST-A-START CORPORATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | JUST | BusinessNameControlTxt |
| Phone | 6174940444 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1035 CAMBRIDGE STREET NO12 | AddressLine1Txt |
| City | CAMBRIDGE | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02141 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CARL NAGY-KOECHLIN | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 6174940444 | PhoneNum |
| Signature | 2021-10-21 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | CARL | PersonFirstNm |
| Person Last | NAGY-KOECHLIN | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MATTHEW TROIANO CPA | PreparerPersonNm |
| PTIN | P01263939 | PTIN |
| Phone | 5083669100 | PhoneNum |
| Preparation | 2021-10-21 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CARL NAGY-KOECHLIN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1035 CAMBRIDGE STREET NO 12 | AddressLine1Txt |
| City | CAMBRIDGE | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02141 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $7,096,604 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWWW.JUSTASTART.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1970 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | COMMUNITY DEVELOPMENT BY CREATING, RETAINING AND STABILIZING AFFORDABLE HOUSING AND ASSOCIATED PROGRAMS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 16 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 16 | VotingMembersIndependentCnt |
| Total Employee | 51 | TotalEmployeeCnt |
| Total Volunteers | 25 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,311,263 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,499,050 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $5,152,967 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,175,955 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$9,526 | PYInvestmentIncomeAmt |
| CY Investment Income | $64,911 | CYInvestmentIncomeAmt |
| PY Other Revenue | $422,376 | PYOtherRevenueAmt |
| CY Other Revenue | $59,611 | CYOtherRevenueAmt |
| PY Total Revenue | $8,877,080 | PYTotalRevenueAmt |
| CY Total Revenue | $5,799,527 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $38,577 | 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 | $3,570,209 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,636,686 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $268,340 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,249,656 | PYOtherExpensesAmt |
| CY Other Expenses | $3,840,474 | CYOtherExpensesAmt |
| PY Total Expenses | $6,858,442 | PYTotalExpensesAmt |
| CY Total Expenses | $7,477,160 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,018,638 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,677,633 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $33,041,612 | TotalAssetsBOYAmt |
| Total Assets EOY | $37,085,513 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $16,746,117 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $19,730,751 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $16,295,495 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $17,354,762 | NetAssetsOrFundBalancesEOYAmt |
| Mission | PROMOTING EQUITY BY CREATING ACCESS TO STABLE HOUSING AND BUILDING PATHWAYS TO ECONOMIC OPPORTUNITY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,085,833 | ExpenseAmt |
| Desc | EDUCATION & TRAINING - JUST-A-START OFFERS EDUCATION AND WORKFORCE TRAINING PROGRAMS INCLUDING YOUTHBUILD, THE BIOMEDICAL CAREERS PROGRAM, AND THE INFORMATION TECHNOLOGY (IT) CAREERS PROGRAM, TO YOUTH AND ADULTS FROM CAMBRIDGE AND NEARBY COMMUNITIES. THESE TUITION-FREE PROGRAMS HELP ENSURE THAT ALL PEOPLE, FROM TEENS EARNING A HIGH SCHOOL CREDENTIAL TO ADULT LEARNERS MAKING A CAREER CHANGE, HAVE THE SKILLS AND RESOURCES NECESSARY TO PURSUE EDUCATION, SUCCESSFULLY ENTER A COMPETITIVE JOB MARKET, AND DEVELOP UPWARD CAREER MOBILITY. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $3,290,187 | ExpenseAmt |
| Revenue | $1,667,661 | RevenueAmt |
| Desc | HOUSING DEVELOPMENT AND HOUSING SERVICES - JAS PROVIDES HOUSING RESOURCES AND SERVICES TO ITS 1,500 RESIDENTS AND APPROXIMATELY 1,000 COMMUNITY MEMBERS EACH YEAR. TO AVOID EVICTIONS, PREVENT HOMELESSNESS, AND STABILIZE HOUSING, JAS PROVIDES AT-RISK INDIVIDUALS IN CAMBRIDGE AND SURROUNDING COMMUNITIES WITH MEDIATION, EMERGENCY RENTAL ASSISTANCE, LEGAL EDUCATION, AND RAPID REHOUSING SERVICES. JAS'S HOME IMPROVEMENT PROGRAM HELPS INCOME-QUALIFIED HOMEOWNERS AND LANDLORDS TO UNDERTAKE AND FINANCE ESSENTIAL HOME IMPROVEMENT PROJECTS. JAS ALSO OFFERS FINANCIAL EDUCATION TO RESIDENTS, STUDENTS, AND COMMUNITY MEMBERS THROUGH WORKSHOPS, ONE-ON-ONE FINANCIAL COACHING, AND FREE TAX PREPARATION. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $639,271 | ExpenseAmt |
| Revenue | $567,905 | RevenueAmt |
| Desc | ASSET MANAGEMENT - JAS OWNS 621 AFFORDABLE APARTMENTS THROUGHOUT CAMBRIDGE AND SOMERVILLE THAT ALLOW LOW- TO MODERATE-INCOME RESIDENTS TO LIVE IN THE CITY AT RENTS THAT ARE WITHIN THEIR MEANS. TO MAKE FIRST-TIME HOMEOWNERSHIP A REALITY FOR LOW- TO MODERATE-INCOME HOUSEHOLDS, JAS ALSO MANAGES THE PRESERVATION, REHAB, AND RESALE OF AFFORDABLE HOUSING-RESTRICTED UNITS TO ENSURE FUTURE ACCESS TO AFFORDABLE CONDOS IN THE CITY. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $6,015,291 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | 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 | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | 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 | Yes (1) | 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 | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 44 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 51 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| 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 | 16 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 16 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | 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 | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | 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 | CARL NAGY-KOECHLIN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6174940444 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1035 CAMBRIDGE STREET NO 12 | AddressLine1Txt |
| City | CAMBRIDGE | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02141 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (22 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| ZOE WEINROBE | ||||||||
| VICE PRESIDENT | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| PETER MUNKENBECK | ||||||||
| CHAIR | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | 1.00 | |
| MICHAEL KUHN | ||||||||
| TREASURER | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | 1.00 | |
| LISA DRAPKIN | ||||||||
| CLERK | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | 1.00 | |
| SHAWN FITZPATRICK | ||||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| JOEL MIRANDA | ||||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| SUSAN STOCKARD | ||||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| JESSE KANSON-BENANAV | ||||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| BARBARA AIKEN | ||||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| TARA DENDY | ||||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| PAUL PARRAVANO | ||||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| SAMUEL GEBRU | ||||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| RICHARD HARDING | ||||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| JEFF MYERS | ||||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| TIA VICE | ||||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| JUNARDY JEAN-CHARLES | ||||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| GUSTAVO GALLEGO | ||||||||
| DIRECTOR (UNTIL 1/20/2020) | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| CINDY SILVA | ||||||||
| CONTROLLER | 37.50 | Yes (X) | $86,839 | $0 | $16,416 | |||
| CARL NAGY-KOECHLIN | ||||||||
| EXECUTIVE DIRECTOR | 37.50 | Yes (X) | $172,815 | $0 | $25,554 | |||
| CRAIG NICHOLSON | ||||||||
| DIRECTOR OF RE ACQUISITIONS | 37.50 | $121,563 | $0 | $23,151 | Yes (X) | |||
| NOAH SAWYER | ||||||||
| DIRECTOR OF REAL ESTATE | 37.50 | $136,978 | $0 | $7,541 | Yes (X) | |||
| GERRY ZIPSER | ||||||||
| DIRECTOR OF HOUSING | 37.50 | $105,980 | $0 | $4,760 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $624,175 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $77,422 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 4 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | 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 |
|---|---|---|---|---|---|
| CLIFTON LARSON ALLEN LLP | |||||
| 131 HARTWELL AVE | LEXINGTON | MA | 02421 | FINANCIAL CONSULTANTS | $120,343 |
| COMPASS CONTRACTING LLC | |||||
| 35 SPAULDING ST | EVERETT | MA | 02149 | CONSTRUCTION CONSULTANT | $107,184 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $678,788 | GovernmentGrantsAmt |
| All Other Contributions | $2,820,262 | AllOtherContributionsAmt |
| Total Contributions | $3,499,050 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| DEVELOPMENT FEES | 561700 | $1,041,593 | $1,041,593 |
| RENTAL INCOME | 531110 | $567,905 | $567,905 |
| MANAGEMENT AND OTHER FEES | 561700 | $566,457 | $566,457 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,175,955 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $101,761 | TotalRevenueColumnAmt |
| Exclusion | $101,761 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,260,227 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,297,077 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$36,850 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$36,850 | TotalRevenueColumnAmt |
| Exclusion | -$36,850 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $59,611 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $59,611 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $59,611 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,799,527 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,235,566 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $64,911 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $300,463 | TotalAmt |
| Program Services | $98,803 | ProgramServicesAmt |
| Management And General | $201,660 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,684,412 | TotalAmt |
| Program Services | $2,192,044 | ProgramServicesAmt |
| Management And General | $316,538 | ManagementAndGeneralAmt |
| Fundraising | $175,830 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $72,396 | TotalAmt |
| Program Services | $56,882 | ProgramServicesAmt |
| Management And General | $11,362 | ManagementAndGeneralAmt |
| Fundraising | $4,152 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $319,549 | TotalAmt |
| Program Services | $251,124 | ProgramServicesAmt |
| Management And General | $50,233 | ManagementAndGeneralAmt |
| Fundraising | $18,192 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $259,866 | TotalAmt |
| Program Services | $209,772 | ProgramServicesAmt |
| Management And General | $33,803 | ManagementAndGeneralAmt |
| Fundraising | $16,291 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,680 | TotalAmt |
| Program Services | $26,680 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,460 | TotalAmt |
| Program Services | $3,595 | ProgramServicesAmt |
| Management And General | $4,865 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $160,751 | TotalAmt |
| Program Services | $43,513 | ProgramServicesAmt |
| Management And General | $117,238 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,827 | TotalAmt |
| Management And General | $31,827 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $657,424 | TotalAmt |
| Program Services | $434,968 | ProgramServicesAmt |
| Management And General | $187,016 | ManagementAndGeneralAmt |
| Fundraising | $35,440 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $220,807 | TotalAmt |
| Program Services | $134,011 | ProgramServicesAmt |
| Management And General | $75,063 | ManagementAndGeneralAmt |
| Fundraising | $11,733 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $126,388 | TotalAmt |
| Program Services | $90,330 | ProgramServicesAmt |
| Management And General | $30,424 | ManagementAndGeneralAmt |
| Fundraising | $5,634 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $517,935 | TotalAmt |
| Program Services | $457,526 | ProgramServicesAmt |
| Management And General | $60,359 | ManagementAndGeneralAmt |
| Fundraising | $50 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,849 | TotalAmt |
| Program Services | $29,378 | ProgramServicesAmt |
| Management And General | $1,471 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $326,710 | TotalAmt |
| Program Services | $284,271 | ProgramServicesAmt |
| Management And General | $42,439 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| PROVISION FOR AFFILIATE | $918,600 | $918,600 | ||
| CLIENT EXPENSE | $660,938 | $660,611 | $286 | $41 |
| MICELLANEOUS | $84,776 | $54,854 | $28,945 | $977 |
| LOSS ON INVESTMENT IN A | $48,754 | $48,754 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,575 | TotalAmt |
| Program Services | $19,575 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,477,160 | TotalAmt |
| Program Services | $6,015,291 | ProgramServicesAmt |
| Management And General | $1,193,529 | ManagementAndGeneralAmt |
| Fundraising | $268,340 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $402,645 | BOYAmt |
| EOY | $712,839 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,377,457 | BOYAmt |
| EOY | $6,301,839 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,238,409 | BOYAmt |
| EOY | $1,216,469 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $137,282 | BOYAmt |
| EOY | $165,461 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $8,962,127 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $5,214,577 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,074,260 | BOYAmt |
| EOY | $3,747,550 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,371,517 | BOYAmt |
| EOY | $4,744,055 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,304,424 | BOYAmt |
| EOY | $3,471,211 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,135,618 | BOYAmt |
| EOY | $16,726,089 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,041,612 | BOYAmt |
| EOY | $37,085,513 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,968,258 | BOYAmt |
| EOY | $939,955 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,860,482 | BOYAmt |
| EOY | $10,564,769 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $114,117 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,917,377 | BOYAmt |
| EOY | $8,111,910 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,746,117 | BOYAmt |
| EOY | $19,730,751 | 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 | $15,670,849 | BOYAmt |
| EOY | $16,645,242 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $624,646 | BOYAmt |
| EOY | $709,520 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,295,495 | BOYAmt |
| EOY | $17,354,762 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,041,612 | BOYAmt |
| EOY | $37,085,513 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$1,677,633 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $351,580 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $2,385,320 | 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) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| 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) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,023,889 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,440,595 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,876,557 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,311,263 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,499,050 | CurrentTaxYearAmt |
| Total | $17,151,354 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,023,889 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,440,595 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,876,557 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,311,263 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,499,050 | CurrentTaxYearAmt |
| Total | $17,151,354 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $374,163 | SubstantialContributorsTotAmt |
| Public Support Total170 | $16,777,191 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $221,829 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $225,478 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $81,267 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $137,028 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $101,761 | CurrentTaxYearAmt |
| Total | $767,363 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $17,918,717 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $18,979,575 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.93630 | PublicSupportCY170Pct |
| Public Support PY170 | 0.89600 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $707,420 | OtherCostOrOtherBasisAmt |
| Book Value | $707,420 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,885,029 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,046,154 | DepreciationAmt |
| Book Value | $2,838,875 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $342,428 | OtherCostOrOtherBasisAmt |
| Depreciation | $141,173 | DepreciationAmt |
| Book Value | $201,255 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $27,250 | OtherCostOrOtherBasisAmt |
| Depreciation | $27,250 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $3,747,550 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | NOTES RECEIVABLE | Desc |
| Book Value | $3,471,211 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $3,471,211 | TotalBookValueProgramRltdAmt |
Other Assets Org OtherAssetsOrgGrp (6 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| PROJECTS UNDER DEVELOPMENT | $8,423,302 |
| RESTRICTED DEPOSITS - HOME IMPROVEMENT PROGRAM FUNDS | $966,864 |
| RESTRICTED DEPOSITS - REPLACEMENT RESERVES | $811,874 |
| DUE FROM AFFILIATES | $4,486,540 |
| RESTRICTED DEPOSITS - CONSTRUCTION ESCROW | $2,030,223 |
| RESTRICTED DEPOSITS - REAL ESTATE TAX ESCROW | $7,286 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $16,726,089 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| CONTRACTUAL ADVANCES | $3,577,187 |
| DUE TO AFFILIATES | $2,030,223 |
| LINES OF CREDIT | $2,504,500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $8,111,910 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | JAS AND AFFILIATES ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE CONSOLIDATING FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. JAS AND AFFILIATES HAVE DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE CONSOLIDATING FINANCIAL STATEMENTS AT DECEMBER 31, 2020. HOWEVER, JAS AND AFFILIATES ARE GENERALLY SUBJECT TO AUDIT BY TAX AUTHORITIES FOR THE MOST RECENT THREE YEARS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CARL NAGY-KOECHLIN | PersonNm |
| Title | EXECUTIVE DIRECTOR | TitleTxt |
| Base Compensation Filing Org | $172,815 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $5,460 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $20,094 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $198,369 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS REVIEWED AND APPROVED BY THE EXECUTIVE DIRECTOR. PRIOR TO SUBMISSION, THE FORM 990 IS MADE AVAILABLE TO ALL BOARD MEMBERS. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH YEAR ALL BOARD MEMBERS ARE REQUIRED TO SUPPLY A SIGNED CONFLICT OF INTEREST STATEMENT. THE STATEMENTS ARE KEPT ON FILE AT THE OFFICES OF THE CORPORATION. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD OF DIRECTORS UTILIZED THE SERVICES OF AN INDEPENDENT EXECUTIVE SEARCH FIRM WHO CONDUCTED AN ASSESSMENT OF COMPARABLE SALARIES FOR AGENCIES OF SIMILAR SIZE AND COMPLEXITY. THE COMPENSATION POLICY REQUIRES PERIODIC REVIEW OF ESTABLISHED SALARY RANGES FOR ALL POSITIONS. SALARIES ARE DETERMINED FROM A SET OF RANGES, WHICH ARE BASED ON DATA ACQUIRED BY THE INDEPENDENT SEARCH FIRM. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS ARE AVAILABLE ON A NUMBER OF GOVERNMENTAL AND PRIVATE WEBSITES AND AVAILABLE UPON WRITTEN REQUEST FROM THE ORGANIZATION. |
| FORM 990, PART XI, LINE 9: | DISTRIBUTIONS 915,560. GAIN ON SALE OF TAX CREDITS 1,469,760. |
| FORM 990, PART XII, LINE 2C: | THE FINANCE COMMITTEE AND BOARD OF DIRECTORS REVIEW AND APPROVE THE AUDIT. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|
| JAS AFFORDABLE HOUSING LLC | |||||||||
| 1035 CAMBRIDGE STREET NO 12 | CAMBRIDGE | MA | 02141 | 454493202 | REAL ESTATE DEVELOPMENT | MA | $15,153 | $2,466,814 | JUST-A-START CORPORATION |
| JAS HOMEOWNERSHIP LLC | |||||||||
| 1035 CAMBRIDGE STREET NO 12 | CAMBRIDGE | MA | 02141 | 465537350 | CONDO PURCHASE AND RESALE | MA | $0 | $3,056,230 | JUST-A-START CORPORATION |
| JUST-A-START HOLDING LLC | |||||||||
| 1035 CAMBRIDGE STREET NO 12 | CAMBRIDGE | MA | 02141 | 820781419 | REAL ESTATE DEVELOPMENT | MA | $0 | $0 | JUST-A-START CORPORATION |
| 52 NEW STREET LAND LLC | |||||||||
| 1035 CAMBRIDGE STREET NO 12 | CAMBRIDGE | MA | 02141 | 843498603 | REAL ESTATE DEVELOPMENT | MA | $0 | $0 | JUST-A-START CORPORATION |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NEXT STEP HOUSING CORPORATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1035 CAMBRIDGE STREET NO 12 | AddressLine1Txt |
| City | CAMBRIDGE | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02141 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 830382839 | EIN |
| Primary Activities | AFFORDABLE HOUSING | PrimaryActivitiesTxt |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 10 | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JUST-A-START CORPORATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (9 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Disproportionate AllocationsDisproportionateAllocationsInd | General Or Managing PartnerGeneralOrManagingPartnerInd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Predominant Income TypePredominantIncomeTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct | Direct Controlling NADirectControllingNACd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ELM PLACE JAS LIMITED PARTNERSHIP | ||||||||||||||
| 1035 CAMBRIDGE STREET NO 12 | CAMBRIDGE | MA | 02141 | 272324792 | AFFORDABLE HOUSING | MA | 0 | 0 | ||||||
| CLOSE BUILDING ASSOCIATES LIMITED PARTNERSHIP | ||||||||||||||
| 1035 CAMBRIDGE STREET NO 12 | CAMBRIDGE | MA | 02141 | 042590599 | AFFORDABLE HOUSING | MA | 0 | 0 | JASCDC INC | N/A | $965,236 | $10,086,572 | 0.98310 | |
| BISHOP ALLEN APARTMENTS LLC | ||||||||||||||
| 1035 CAMBRIDGE STREET NO 12 | CAMBRIDGE | MA | 02141 | 352457139 | AFFORDABLE HOUSING | MA | 0 | 0 | ||||||
| BISHOP ALLEN LAND LLC | ||||||||||||||
| 1035 CAMBRIDGE STREET NO 12 | CAMBRIDGE | MA | 02141 | 470967141 | LAND HELD FOR LEASE | MA | 0 | 0 | ||||||
| RINDGE TOWER APARTMENTS LLC | ||||||||||||||
| 1035 CAMBRIDGE STREET NO 12 | CAMBRIDGE | MA | 02141 | 473736323 | AFFORDABLE HOUSING | MA | 0 | 0 | ||||||
| JAS CONSOLIDATED PROPERTIES LLC | ||||||||||||||
| 1035 CAMBRIDGE STREET NO 12 | CAMBRIDGE | MA | 02141 | 611812245 | AFFORDABLE HOUSING | MA | 0 | 0 | ||||||
| RINDGE TOWER APARTMENTS JAS LLC | ||||||||||||||
| 1035 CAMBRIDGE STREET NO 12 | CAMBRIDGE | MA | 02141 | 474149436 | MANAGING MEMBER ENTITY | MA | 0 | Yes (1) | N/A | -$149 | $18,509,583 | 0.79000 | N/A | |
| THE CLOSE BUILDING LLC | ||||||||||||||
| 1035 CAMBRIDGE STREET NO 12 | CAMBRIDGE | MA | 02141 | 384055837 | REAL ESTATE DEVELOPMENT | MA | 0 | 0 | ||||||
| SQUIRRELWOOD LLC | ||||||||||||||
| 1035 CAMBRIDGE STREET NO 12 | CAMBRIDGE | MA | 02141 | 301005499 | REAL ESTATE DEVELOPMENT | MA | 0 | 0 | ||||||
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (6 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Entity TypeEntityTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ELM PLACEJAS INC | ||||||||||||
| 1035 CAMBRIDGE STREET NO 12 | CAMBRIDGE | MA | 02141 | 272324640 | GENERAL PARTNER ENTITY | MA | JUST-A-START CORPORATION | C | -$468 | $31,525 | 0.79000 | Yes (1) |
| JASCDC INC | ||||||||||||
| 1035 CAMBRIDGE STREET NO 12 | CAMBRIDGE | MA | 02141 | 042943680 | GENERAL PARTNER ENTITY | MA | JUST-A-START CORPORATION | C | $12,239 | $154,299 | 1.00000 | Yes (1) |
| BISHOP ALLEN JAS LLC | ||||||||||||
| 1035 CAMBRIDGE STREET NO 12 | CAMBRIDGE | MA | 02141 | 461138830 | MANAGING MEMBER ENTITY | MA | JUST-A-START CORPORATION | C | $16 | 1.00000 | Yes (1) | |
| JAS CONSOLIDATED MM LLC | ||||||||||||
| 1035 CAMBRIDGE STREET NO 12 | CAMBRIDGE | MA | 02141 | 814924728 | MANAGING MEMBER ENTITY | MA | JUST-A-START CORPORATION | C | -$155 | $30 | 1.00000 | Yes (1) |
| SQUIRRELWOOD JAS LLC | ||||||||||||
| 1035 CAMBRIDGE STREET NO 12 | CAMBRIDGE | MA | 02141 | 822958243 | MANAGING MEMBER ENTITY | MA | JUST-A-START CORPORATION | C | -$2,701 | 0.50000 | 0 | |
| THE CLOSE BUILDING MM LLC | ||||||||||||
| 1035 CAMBRIDGE STREET NO 12 | CAMBRIDGE | MA | 02141 | 823788912 | MANAGING MEMBER ENTITY | MA | JUST-A-START CORPORATION | C | -$87 | 0.50000 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | Yes (1) | 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 | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | Yes (1) | 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 | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (6 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| SQUIRRELWOOD LLC | ||
| L | $983,593 | FMV |
| SQUIRRELWOOD LLC | ||
| L | $58,500 | FMV |
| JAS CONSOLIDATED LLC | ||
| L | $91,008 | FMV |
| CLOSE BUILDING LLC | ||
| L | $55,656 | FMV |
| RINDGE TOWER APARTMENTS LLC | ||
| L | $223,560 | FMV |
| RINDGE TOWER APARTMENTS LLC | ||
| F | $915,559 | FMV |