GARDEN STREET APARTMENTS INC: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- GARDEN STREET APARTMENTS INC (EIN 04-3233283)
- Tax period
- 2016-07-01 to 2017-06-30
- Filed
- 2018-05-14
- IRS object ID
- 201811349349307336
- Schema version
- 2016v3.0
- 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 | 2018-05-14T14:49:23-05:00 | ReturnTs |
| Tax Period End | 2017-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 420714325 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RSM US LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 80 CITY SQUARE | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 021293742 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 043233283 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GARDEN STREET APARTMENTS INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | GARD | BusinessNameControlTxt |
| Phone | 6174411800 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 950 CAMBRIDGE STREET | AddressLine1Txt |
| City | CAMBRIDGE | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02141 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RICHARD F SULLIVAN | PersonNm |
| Person Title | TREASURER, CLERK | PersonTitleTxt |
| Phone | 6174411800 | PhoneNum |
| Signature | 2018-05-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LYNNE JOHNSON | PreparerPersonNm |
| PTIN | P00757336 | PTIN |
| Phone | 6179129000 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | BRUCE L BIRD | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 950 CAMBRIDGE STREET | AddressLine1Txt |
| City | CAMBRIDGE | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02141 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $72,520 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.VINFEN.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1994 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE LOW COST AFFORDABLE HOUSING TO INDIVIDUALS WITH PSYCHIATRIC DISABILITIES AND MENTAL HEALTH SUPPORT SERVICES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 3 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 1 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 2 | 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 | $72,480 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $72,480 | CYProgramServiceRevenueAmt |
| PY Investment Income | $48 | PYInvestmentIncomeAmt |
| CY Investment Income | $40 | CYInvestmentIncomeAmt |
| PY Other Revenue | $387 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $72,915 | PYTotalRevenueAmt |
| CY Total Revenue | $72,520 | 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 | $112,682 | PYOtherExpensesAmt |
| CY Other Expenses | $91,671 | CYOtherExpensesAmt |
| PY Total Expenses | $112,682 | PYTotalExpensesAmt |
| CY Total Expenses | $91,671 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$39,767 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$19,151 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $982,606 | TotalAssetsBOYAmt |
| Total Assets EOY | $989,823 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $943,186 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $969,554 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $39,420 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $20,269 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE LOW-INCOME DISABLED INDIVIDUALS WITH HOUSING IN A SPECIALLY DESIGNED ENVIRONMENT TO MEET THEIR NEEDS AND PROMOTE HEALTH, HAPPINESS AND SECURITY ON A NON-PROFIT BASIS SUFFICIENT TO MAINTAIN AND OPERATE THE HOME. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $62,927 | ExpenseAmt |
| Revenue | $72,480 | RevenueAmt |
| Desc | TO PROVIDE LOW-INCOME DISABLED INDIVIDUALS WITH HOUSING IN A SPECIALLY DESIGNED ENVIRONMENT TO MEET THEIR NEEDS AND PROMOTE HEALTH, HAPPINESS AND SECURITY ON A NON-PROFIT BASIS SUFFICIENT TO MAINTAIN AND OPERATE THE HOME. | Desc |
| Total Program Service Expenses | $62,927 | 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 | Yes (1) | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| 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 | 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| 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 | 4 | 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 3 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 1 | 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 | 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 | RICHARD F SULLIVAN TREASURER & CLERK | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6174411800 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 950 CAMBRIDGE STREET | AddressLine1Txt |
| City | CAMBRIDGE | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02141 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| PHILIP A MASON | |||||||
| DIRECTOR | 0.10 | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JAMES E EARLEY | |||||||
| DIRECTOR, VICE PRESIDENT (THROUGH 5/18/17) | 0.10 | 1.20 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BRUCE L BIRD | |||||||
| DIRECTOR, PRESIDENT | 0.50 | 39.50 | Yes (X) | Yes (X) | $0 | $360,933 | $36,651 |
| RICHARD F SULLIVAN DIR TREA | |||||||
| (FROM 5/21/16), CLERK (FROM 5/18/17) | 0.50 | 39.50 | Yes (X) | Yes (X) | $0 | $228,845 | $20,068 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $589,778 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $56,719 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | 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 |
|---|---|---|---|
| RENT REVENUE | 531110 | $39,873 | $39,873 |
| TENANT ASSISTANCE PAYM | 532000 | $32,607 | $32,607 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $72,480 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $40 | TotalRevenueColumnAmt |
| Exclusion | $40 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $72,520 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $72,480 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $40 | ExclusionAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,788 | TotalAmt |
| Management And General | $6,788 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,956 | TotalAmt |
| Management And General | $21,956 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,271 | TotalAmt |
| Program Services | $1,271 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,234 | TotalAmt |
| Program Services | $14,234 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,415 | TotalAmt |
| Program Services | $23,415 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,029 | TotalAmt |
| Program Services | $3,029 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| REPAIRS & MAINTENANCE | $20,604 | $20,604 |
| BAD DEBT EXPENSE | $372 | $372 |
| BANK FEES | $2 | $2 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $91,671 | TotalAmt |
| Program Services | $62,927 | ProgramServicesAmt |
| Management And General | $28,744 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,229 | BOYAmt |
| EOY | $56,948 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $190,643 | BOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $510 | BOYAmt |
| EOY | $777 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $108 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $800,168 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $76,863 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $740,224 | BOYAmt |
| EOY | $723,305 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $208,685 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $982,606 | BOYAmt |
| EOY | $989,823 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $138,292 | BOYAmt |
| EOY | $815 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,394 | BOYAmt |
| EOY | $2,395 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $802,500 | BOYAmt |
| EOY | $802,500 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $163,844 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $943,186 | BOYAmt |
| EOY | $969,554 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,420 | BOYAmt |
| EOY | $20,269 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,420 | BOYAmt |
| EOY | $20,269 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $982,606 | BOYAmt |
| EOY | $989,823 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$19,151 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| 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 | $37,645 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $28,386 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $66,031 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $37,645 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $28,386 | CurrentTaxYearMinus3YearsAmt |
| Total | $66,031 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $66,031 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $414 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $57 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $181 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $48 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $40 | CurrentTaxYearAmt |
| Total | $740 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $520 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus1 Year | $387 | CurrentTaxYearMinus1YearAmt |
| Total | $907 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $67,678 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $278,636 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.97570 | PublicSupportCY170Pct |
| Public Support PY170 | 0.97860 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $158,832 | OtherCostOrOtherBasisAmt |
| Book Value | $158,832 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $641,336 | OtherCostOrOtherBasisAmt |
| Depreciation | $76,863 | DepreciationAmt |
| Book Value | $564,473 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $723,305 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ASSETS WHOSE USE IS LIMITED | Desc |
| Book Value | $208,685 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $208,685 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE TO AFFILIATE | Desc |
| Amt | $163,844 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $163,844 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $72,520 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $72,520 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $72,520 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $91,671 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $91,671 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $91,671 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, LINE 2B: | TENANT SECURITY DEPOSITS TOTALING $2,395 HELD IN ESCROW ACCOUNTS. |
| PART X, LINE 2: | GARDEN STREET APARTMENTS ("GSA") IS QUALIFIED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. GSA IS SUBJECT TO FEDERAL AND STATE INCOME TAXES ON UNRELATED INCOME, IF ANY. GSA FOLLOWS THE FASB GUIDANCE, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES BY PRESCRIBING THE RECOGNITION THRESHOLD A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. IT ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION. MANAGEMENT BELIEVES THAT GSA HAS NO MATERIAL UNCERTAINTIES IN INCOME TAXES. WITH FEW EXCEPTIONS, GSA IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR FISCAL YEARS ENDED BEFORE 2014. GSA WILL ACCOUNT FOR INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, AS PART OF OPERATING EXPENSES. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| BRUCE L BIRD | ||||||||||||||
| DIRECTOR, PRESIDENT | $0 | $339,051 | $0 | $0 | $0 | $21,882 | $0 | $15,750 | $0 | $20,901 | $0 | $397,584 | $0 | $0 |
| RICHARD F SULLIVAN DIR TREA | ||||||||||||||
| (FROM 5/21/16), CLERK (FROM 5/18/17) | $0 | $227,263 | $0 | $0 | $0 | $1,582 | $0 | $0 | $0 | $20,068 | $0 | $248,913 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | THE OFFICERS AND KEY EMPLOYEES ARE COMPENSATED BY VINFEN CORPORATION, A CONTROLLING ORGANIZATION. THE BOARD OF DIRECTORS OF VINFEN CORPORATION AND AFFILIATES PERIODICALLY ENGAGES THE SERVICES OF AN OUTSIDE COMPENSATION AND BENEFITS CONSULTANT TO DETERMINE THE COMPETITIVENESS OF THE TOTAL COMPENSATION PAID TO CORPORATE OFFICERS AND KEY EMPLOYEES. THE COMPENSATION COMMITTEE OF THE BOARD USES COMPARABLE COMPENSATION DATA TO DETERMINE THE COMPENSATION FOR THE OFFICERS AND KEY EMPLOYEES PERIODICALLY WITH CONTEMPORANEOUS DOCUMENTATION. RECORDKEEPING OF ALL COMPENSATION DECISIONS EXIST, IN THE FORM OF PERSONNEL ACTION FORMS FOR EVERY COMPENSATION ACTION AFFECTING POSITIONS AT VINFEN CORPORATION. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS PREPARED BY VINFEN FINANCE STAFF AND REVIEWED BY ITS CONTROLLER AND CHIEF FINANCIAL OFFICER. ALL DIRECTORS ARE PROVIDED A COPY AND GIVEN AN OPPORTUNITY TO RESPOND PRIOR TO SUBMISSION TO THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | VINFEN CORPORATION DISTRIBUTES THE CONFLICT OF INTEREST POLICY AND DISCLOSURE ANNUALLY OR BI-ANNUALLY TO DIRECTORS, OFFICERS, AND KEY EMPLOYEES AND REVIEWS THE RESPONSES FOR POTENTIAL CONFLICTS. THE CONFLICT OF INTEREST POLICY COVERS ALL DIRECTORS OF VINFEN CORPORATION AND ITS AFFILIATED ENTITIES, AS WELL AS THE SENIOR MANAGEMENT (THE INTERDEPARTMENTAL COUNCIL OR "IDC") AT VINFEN CORPORATION AND AFFILIATES. THE GENERAL COUNCIL REVIEWS THE DISCLOSURE FORMS TO DETERMINE WHICH DIRECTORS OR IDC MEMBERS HAVE DISCLOSED A POTENTIAL CONFLICT. FOR POTENTIAL BOARD CONFLICTS, THE CHAIRPERSON OF THE BOARD OF DIRECTORS APPOINTS A COMMITTEE OF DIRECTORS (WITH NO REPORTABLE CONFLICTS) TO REVIEW THE DETAILS OF ANY REPORTED POTENTIAL CONFLICT AND/OR PROPOSED BUSINESS TRANSACTIONS. THE COMMITTEE THEN MAKES A RECOMMENDATION FOR APPROVAL BY THE FULL BOARD, WHICH IS VOTED ON ONLY BY THOSE DIRECTORS WITH NO REPORTABLE TRANSACTIONS. FOR POTENTIAL CONFLICTS BY IDC MEMBERS, THE CEO APPOINTS A COMMITTEE OF IDC MEMBERS (WITH NO REPORTABLE CONFLICTS) TO REVIEW THE DETAILS OF ANY REPORTED POTENTIAL CONFLICTS AND PROPOSED BUSINESS TRANSACTIONS. THE COMMITTEE THEN MAKES A RECOMMENDATION FOR APPROVAL BY THE EXECUTIVE TEAM, WHICH IS VOTED ON ONLY BY THOSE EXECUTIVE TEAM MEMBERS WITH NO REPORTABLE TRANSACTIONS. |
| FORM 990, PART VI, SECTION C, LINE 19 | VINFEN CORPORATION AND AFFILIATES MAKE THEIR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST, BY PAPER OR E-MAIL, FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). THE FORM 990 WITHOUT SCHEDULE B IS AVAILABLE VIA GUIDESTAR AND THE OFFICE OF THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (8 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd | Direct Controlling NADirectControllingNACd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| VINFEN CORPORATION OF FOREST INC | |||||||||||
| 950 CAMBRIDGE STREET | CAMBRIDGE | MA | 02141 | 300162656 | LOW INCOME HOUSING | MA | 501(C)(3) | LINE 10 | VINFEN CORPORATION | 0 | |
| TRAVIS CORPORATION | |||||||||||
| 950 CAMBRIDGE STREET | CAMBRIDGE | MA | 02141 | 043002220 | OUTPATIENT CLINIC | MA | 501(C)(3) | LINE 10 | VINFEN CORPORATION | 0 | |
| VINFEN CORPORATION OF CONNECTICUT INC | |||||||||||
| 950 CAMBRIDGE STREET | CAMBRIDGE | MA | 02141 | 061569439 | HUMAN SERVICES | CT | 501(C)(3) | LINE 10 | VINFEN CORPORATION | 0 | |
| VINFEN CORPORATION OF LARCHMONT INC | |||||||||||
| 950 CAMBRIDGE STREET | CAMBRIDGE | MA | 02141 | 043546321 | LOW INCOME HOUSING | MA | 501(C)(3) | LINE 10 | VINFEN CORPORATION | 0 | |
| VINFEN CORPORATION | |||||||||||
| 950 CAMBRIDGE STREET | CAMBRIDGE | MA | 02141 | 042632219 | HUMAN SERVICES | MA | 501(C)(3) | LINE 10 | 0 | N/A | |
| VINFEN CORPORATION OF PLAIN INC | |||||||||||
| 950 CAMBRIDGE STREET | CAMBRIDGE | MA | 02141 | 300162655 | LOW INCOME HOUSING | MA | 501(C)(3) | LINE 10 | VINFEN CORPORATION | 0 | |
| WESTLAND COMMUNITY HOUSING CORPORATION | |||||||||||
| 950 CAMBRIDGE STREET | CAMBRIDGE | MA | 02141 | 311758843 | LOW INCOME HOUSING | MA | 501(C)(3) | LINE 10 | VINFEN CORPORATION | 0 | |
| MERRIMACK HOUSING CORPORATION | |||||||||||
| 950 CAMBRIDGE STREET | CAMBRIDGE | MA | 02141 | 223215740 | LOW INCOME HOUSING | MA | 501(C)(3) | LINE 10 | VINFEN CORPORATION | 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 |