2018-11-06T12:50:00-06:00 2017-12-31 221478099 COHNREZNICK LLP 500 EAST PRATT STREET 4TH FLOOR BALTIMORE MD 21202 990 2017-01-01 043290572 ROGERSON HOUSE INC ROGE 6173632300 ONE FLORENCE STREET BOSTON MA 02131 JOHN E CUPPLES PRESIDENT 6173632300 2018-10-30 1 PHILIP H CORNBLATT P00252478 4107834900 66.77.76.5 2018-10-30 15:18:08 PD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 82DBE120425FA133A5AEDA27A5651712F9F2AA63 2017 2018-06-14 16:35:46Z JOHN E CUPPLES ONE FLORENCE STREET BOSTON MA 02131 5384997 0 X WWW.ROGERSONHOUSE.ORG X 1995 MA ACQUIRING, REHABILITATING AND OPERATING AN ASSISTED LIVING RESIDENCE FOR PERSONS WITH ALZHEIMER'S DISEASE AND/OR RELATED MEMORY DISORDERS. 4 4 0 0 0 0 60368 36450 5793585 5325427 1143 1583 13604 21537 5868700 5384997 0 0 0 0 0 0 0 0 0 5706482 6043959 5706482 6043959 162218 -658962 9298294 8564013 10124080 9863104 -825786 -1299091 X ACQUIRING, REHABILITATING AND OPERATING AN ASSISTED LIVING RESIDENCE FOR PERSONS WITH ALZHEIMER'S DISEASE AND/OR RELATED MEMORY DISORDERS. 0 0 5581433 5325427 PROVIDED 66 UNITS OF ASSISTED LIVING RESIDENCES - TO HELP ELDERLY PERSON OR PERSONS WITH DISABILITIES MEET THEIR PHYSICAL AND SOCIAL NEEDS LOCATED IN JAMAICA PLAIN, MASSACHUSETTS. 5581433 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 31 0 1 0 0 0 0 0 0 0 0 0 0 0 X 4 4 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 MA X CHITRA SHARMA 6174695800 ONE FLORENCE STREET BOSTON MA 02131 X JOHN E CUPPLES CHAIR PERSON 5.00 1.00 X X 0 0 0 CAROLYN CORCORAN CLERK 5.00 X X 0 0 0 PATRICIA HILLMAN TREASURER 5.00 1.00 X X 0 0 0 THERESA FITZGERALD BOARD MEMBER 5.00 X 0 0 0 0 0 0 0 0 0 0 WALKER & WALKER 7240 BROOKLYN BLVD 210 BROOKLYN PARK MN 55429 FINANCIAL SERVICE 618494 ROGERSON COMMUNITIES INC ONE FLORENCE STREET BOSTON MA 02131 MANAGEMENT 420533 HEITAGE HEALTHCARE 1727 AMSTERDAM AVENUE NEW YORK NY 10031 ENVIRONMENTAL SERVICE 210762 3 36450 36450 RENTAL INCOME 532000 5325427 5325427 5325427 1583 1583 MISCELLANEOUS INCOME 532000 21537 21537 21537 5384997 5346964 0 1583 3544680 3170640 374040 7051 7051 10645 10645 56034 56034 74520 74520 60804 58635 2169 527056 527056 995 995 5495 5495 671205 671205 300690 300690 257746 257746 PROGRAM SERVICE EXPENSE 372160 372160 SUPPLIES 90075 90075 ADMINISTRATIVE 62131 62131 MISC TAXES 2672 2672 6043959 5581433 462526 0 474657 110875 1110673 1370861 73477 75045 11565574 5683992 6116831 5881582 325700 0 1196956 1125650 9298294 8564013 211670 164818 108423 8085574 7965521 1873688 1577490 10124080 9863104 X -1803835 -2473827 958049 1154736 20000 20000 -825786 -1299091 9298294 8564013 -658962 185657 0 X 0 1 X 0 1 1 X 28517 35775 973475 60368 36450 1134585 5525396 5625411 5673693 5793585 5325427 27943512 5553913 5661186 6647168 5853953 5361877 29078097 0 0 0 29078097 2762 2337 1298 1143 1583 9123 2762 2337 1298 1143 1583 9123 13087 10554 9530 13604 21537 68312 5569762 5674077 6657996 5868700 5384997 29155532 0.99730 0.99800 0.00030 0.00040 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2013 AMOUNT: $ 13,087. 2014 AMOUNT: $ 10,554. 2015 AMOUNT: $ 9,530. 2016 AMOUNT: $ 13,604. 2017 AMOUNT: $ 21,537. 24300 24300 46451 22151 24300 46451 46451 49682 35775 39006 46451 46805 28517 25640 49682 0.17800 0.82200 0 0 729102 729102 9855612 4789275 5066337 884630 803725 80905 96230 90992 5238 5881582 OTHER ESCROW 89843 RESERVE FOR REPLACEMENTS 622423 ENDOWMENT 24300 DEPOSITS 389084 1125650 DUE TO ROGERSON COMMUNITIES 1081447 MISCELLANEOUS ACCRUED EXPENSES 131342 TENANT SECURITY DEPOSIT 364701 1577490 X 5570654 185657 185657 5384997 0 5384997 6043959 0 6043959 0 6043959 PART V, LINE 4: THE ORGANIZATION INTENDS TO USE THE ENDOWMENT FUNDS IN ACCORDANCE WITH THE DONOR IMPOSED RESTRICTIONS PLACED ON THOSE FUNDS. THE INVESTMENT INCOME GENERATED FROM THE ENDOWMENT IS USED TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION. PART X, LINE 2: THE ORGANIZATION HAS APPLIED FOR AND RECEIVED A DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE ("IRS"), DATED AUGUST 19, 1996, TO BE TREATED AS A TAX-EXEMPT ENTITY PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE ORGANIZATION DID NOT HAVE ANY UNRELATED BUSINESS INCOME FOR THE YEAR ENDED DECEMBER 31, 2017. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. MANAGEMENT HAS EVALUATED SIGNIFICANT TAX POSITIONS AGAINST THE CRITERIA ESTABLISHED BY PROFESSIONAL STANDARDS AND BELIEVES THERE ARE NO SUCH TAX POSITIONS REQUIRING ACCOUNTING RECOGNITION IN THE FINANCIAL STATEMENTS. MANAGEMENT DOES NOT BELIEVE ITS EVALUATION OF TAX POSITIONS WILL SIGNIFICANTLY CHANGE WITHIN 12 MONTHS OF DECEMBER 31, 2017. ANY CHANGES IN TAX POSITIONS WILL BE RECORDED WHEN THE ULTIMATE OUTCOME BECOMES KNOWN. THE ORGANIZATION'S INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES GENERALLY FOR THE YEARS ENDED DECEMBER 31, 2014, 2015 AND 2016. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION DELEGATES MANAGEMENT RESPONSIBILITIES TO ROGERSON COMMUNITIES, INC., A 501(C)(3) ORGANIZATION PROPERTY MANAGEMENT COMPANY. FORM 990, PART VI, SECTION B, LINE 11B ONE OF THE OFFICERS OR DIRECTORS SIGNS THE FORM 990 AFTER IT IS REVIEWED BY THE TREASURER. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS, THE ORGANIZATION HAS MEMBERS FILL OUT A CONFLICT OF INTEREST FORM. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AT THE ORGANIZATION'S OFFICE. ROGERSON COMMUNITIES INC ONE FLORENCE STREET BOSTON MA 02131 042104319 LOW INCOME HOUSING MA 501(C)(3) LINE 10 N/A 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 1 1 0 1 0 ROGERSON COMMUNITIES INC M 3145398 PAYROLL ROGERSON COMMUNITIES INC M 420533 MANAGEMENT ROGERSON COMMUNITIES INC E 257979 ADVANCES