2016-05-13T16:07:31-05:00 2015-06-30 420714325 RSM US LLP 80 CITY SQUARE BOSTON MA 021293742 990 2014-07-01 043233283 GARDEN STREET APARTMENTS INC GARD 6174411800 950 CAMBRIDGE STREET CAMBRIDGE MA 02141 BRUCE L BIRD PRESIDENT & CEO 6174411800 2016-05-13 1 LYNNE JOHNSON P00757336 6179129000 2014 2016-08-17 19:52:53Z BRUCE L BIRD 950 CAMBRIDGE STREET CAMBRIDGE MA 02141 72661 0 X WWW.VINFEN.ORG X 1994 MA TO PROVIDE LOW COST AFFORDABLE HOUSING AND MENTAL HEALTH SUPPORT SERVICES TO INDIVIDUALS WITH PSYCHIATRIC DISABILITIES. 3 2 0 2 0 0 28386 0 25974 72480 57 181 152369 0 206786 72661 0 0 0 0 0 0 0 0 0 93480 122270 93480 122270 113306 -49609 965376 971932 836580 892745 128796 79187 TO PROVIDE LOW COST AFFORDABLE HOUSING AND MENTAL HEALTH SUPPORT SERVICES TO INDIVIDUALS WITH PSYCHIATRIC DISABILITIES. 0 0 90378 72480 TO PROVIDE LOW COST AFFORDABLE HOUSING AND MENTAL HEALTH SUPPORT SERVICES TO INDIVIDUALS WITH PSYCHIATRIC DISABILITIES. 90378 1 0 0 0 0 0 0 0 1 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 5 0 1 0 0 0 0 0 0 0 0 0 0 0 X 3 2 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 MA X RICHARD SULLIVAN TREASURER & CFO 6174411800 950 CAMBRIDGE STREET CAMBRIDGE MA 02141 PHILIP A MASON CHAIRMAN 0.10 2.00 X X 0 0 0 JAMES E EARLEY CLERK 0.10 1.00 X X 0 0 0 BRUCE L BIRD PRESIDENT & CEO 0.50 39.50 X X 0 357698 26535 GLEN P MATTERA TREASURER & CFO (UNTIL MAY 2015) 0.50 39.50 X X 0 195060 3877 ELIZABETH K GLASER ASST. CLERK, TREAS.(MAY-JUN.15)& COO 0.50 39.50 X 0 277617 14782 BONNIE T WILKINSON INTERIM CFO (APR. 2015 - JAN. 2016) 0.50 39.50 X 0 0 0 0 830375 45194 0 0 1 0 0 TENANT ASSISTANCE PAYM 531110 36625 36625 RENT REVENUE 532000 35855 35855 72480 181 181 72661 72480 0 181 6657 6657 25235 25235 1404 1404 22091 22091 22777 22777 8220 8220 REPAIRS & MAINTENANCE 35886 35886 122270 90378 31892 0 3569 28593 188897 184374 438 1663 97 787510 30305 772472 757205 965376 971932 31512 88065 2568 2180 802500 802500 836580 892745 X 128796 79187 128796 79187 965376 971932 -49609 0 X 0 1 X 1 1 1 X 39169 35606 37645 28386 140806 39169 35606 37645 28386 140806 140806 206 96 414 57 181 954 330 519 520 1369 143129 203474 0.98380 0.98590 X PART II: THE ORGANIZATION'S 2013 YEAR IS A SHORT YEAR. THE ORGANIZATION HAS AN ORIGINAL YEAR END OF SEPTEMBER 30TH. AFTER VINFEN CORPORATION ACQUIRED THE ORGANIZATION ON FEBRUARY 28, 2014, THE ORGANIZATION CHANGED ITS YEAR END TO JUNE 30TH TO BE ALIGNED WITH VINFEN CORPORATION AND AFFILIATES. THE 2013 AMOUNTS REFLECTED ON SCHEDULE A, PART II ARE AMOUNTS FOR THE PERIOD OCTOBER 1, 2013 TO JUNE 30, 2014. 0 1 X 158832 158832 621168 30117 591051 7510 188 7322 757205 X 72661 0 72661 0 72661 122270 0 122270 0 122270 PART IV, LINE 2B: TENANT SECURITY DEPOSITS TOTALING $2,180 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 BUSINESS 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 PENALITIES, ACCOUTNING 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 BEFORE 2012. GSA WILL ACCOUNT FOR INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, AS PART OF OPERATING EXPENSES. 0 0 0 0 0 0 0 0 0 BRUCE L BIRD PRESIDENT & CEO 0 337580 0 0 0 20118 0 5100 0 21435 0 384233 0 0 GLEN P MATTERA TREASURER & CFO (UNTIL MAY 2015) 0 194128 0 0 0 932 0 3877 0 0 0 198937 0 0 ELIZABETH K GLASER ASST. CLERK, TREAS.(MAY-JUN.15)& COO 0 261421 0 0 0 16196 0 4840 0 9942 0 292399 0 0 PART I, LINE 3: THE OFFICERS 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. CONTEMPORANEOUS DOCUMENTATION AND RECORD KEEPING OF ALL COMPENSATION DECISIONS EXIST, IN THE FORM OF A PERSONNEL ACTION FORM, FOR EVERY COMPENSATION ACTION AFFECTING THE POSITIONS LISTED ABOVE, AS IS THE CASE FOR EVERY POSITION AT VINFEN CORPORATION. FORM 990, PART VI, SECTION B, LINE 11 ALL DIRECTORS ARE PROVIDED A COPY AND GIVEN THE OPPORTUNITY OF INPUT 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 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. VINFEN CORPORATION OF FOREST INC 950 CAMBRIDGE STREET CAMBRIDGE MA 02141 300162656 LOW INCOME HOUSING FOR DISABLED PERSONS MA 501(C)(3) LINE 9 VINFEN 0 TRAVIS CORPORATION 950 CAMBRIDGE STREET CAMBRIDGE MA 02141 043002220 OUTPATIENT MENTAL HEALTH MA 501(C)(3) LINE 9 VINFEN 0 VINFEN CORPORATION OF CONNECTICUT INC 950 CAMBRIDGE STREET CAMBRIDGE MA 02141 061569439 HUMAN SERVICES CT 501(C)(3) LINE 9 VINFEN 0 VINFEN CORPORATION OF LARCHMONT INC 950 CAMBRIDGE STREET CAMBRIDGE MA 02141 043546321 LOW INCOME HOUSING FOR DISABLED PERSONS MA 501(C)(3) LINE 9 VINFEN 0 VINFEN CORPORATION 950 CAMBRIDGE STREET CAMBRIDGE MA 02141 042632219 HUMAN SERVICES MA 501(C)(3) LINE 9 N/A 0 VINFEN CORPORATION OF PLAIN INC 950 CAMBRIDGE STREET CAMBRIDGE MA 02141 300162655 LOW INCOME HOUSING FOR DISABLED PERSONS MA 501(C)(3) LINE 9 VINFEN 0 WESTLAND COMMUNITY HOUSING CORPORATION 950 CAMBRIDGE STREET CAMBRIDGE MA 02141 311758843 LOW INCOME HOUSING FOR DISABLED PERSONS MA 501(C)(3) LINE 9 VINFEN 0 MERRIMACK HOUSING CORPORATION 950 CAMBRIDGE STREET CAMBRIDGE MA 02141 223215740 LOW INCOME HOUSING FOR DISABLED PERSONS MA 501(C)(3) LINE 9 VINFEN 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 1 0 0 0