THE NEIGHBORHOOD DEVELOPERS INC: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- THE NEIGHBORHOOD DEVELOPERS INC (EIN 04-2660283)
- Tax period
- 2014-01-01 to 2014-12-31
- Filed
- 2015-07-29
- IRS object ID
- 201512109349300801
- Schema version
- 2014v5.0
- 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 | 2015-07-29T07:41:22-05:00 | ReturnTs |
| Tax Period End | 2014-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 042660283 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ALEXANDER ARONSON FINNING & CO PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 21 EAST MAIN STREET | AddressLine1Txt |
| City | WESTBORO | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01581 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042660283 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE NEIGHBORHOOD DEVELOPERS INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NEIG | BusinessNameControlTxt |
| Phone | 6178891375 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4 GERRISH AVENUE | AddressLine1Txt |
| City | CHELSEA | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02150 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ANN HOUSTON | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 6178891375 | PhoneNum |
| Signature | 2015-07-23 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MATTHEW TROIANO CPA | PreparerPersonNm |
| PTIN | P01263939 | PTIN |
| Phone | 5083669100 | PhoneNum |
| Preparation | 2015-07-23 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ANN HOUSTON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4 GERRISH AVENUE | AddressLine1Txt |
| City | CHELSEA | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02150 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,283,848 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.THENEIGHBORHOODDEVELOPERS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1978 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | THE VISION OF THE NEIGHBORHOOD DEVELOPERS, INC. IS THAT GREAT NEIGHBORHOODS EMPOWER PEOPLE TO GROW AND PROSPER. TND IS A COMMUNITY DEVELOPMENT CORPORATION THAT SEEKS TO REVITALIZE DISTRESSED NEIGHBORHOODS AND TO FOSTER EQUITABLE COMMUNITY DEVELOPMENT IN CHELSEA AND REVERE MASSACHUSETTS AND NEIGHBORING NORTH SHORE COMMUNITIES. WE WERE FOUNDED IN 1979 AND FOR OUR FIRST 25 YEARS, AFFORDABLE HOUSING DEVELOPMENT WAS OUR PRIMARY AREA OF ACTIVITY. OVER TIME, WE LEARNED THAT WE NEEDED TO BROADEN OUR COMMUNITY DEVELOPMENT STRATEGIES TO ACHIEVE MEANINGFUL REVITALIZATION OF NEIGHBORHOODS. IN 2006, WE SHIFTED OUR EMPHASIS FROM BUILDING AFFORDABLE HOMES TO BUILDING VITAL NEIGHBORHOODS BY DEVELOPING A VISION AND MISSION THAT SUPPORTS AN INTEGRATED APPROACH TO OUR NEIGHBORHOOD REVITALIZATION EFFORTS. TO THIS END, TND PARTNERS WITH PUBLIC AND PRIVATE SECTOR INSTITUTIONS AND THE RESIDENTS OF THE NEIGHBORHOODS WE SERVE TO FOSTER CROSS-SECTOR COMMUNITY REVITALIZATION. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 32 | TotalEmployeeCnt |
| Total Volunteers | 195 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,634,954 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,028,322 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,331,967 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,149,688 | CYProgramServiceRevenueAmt |
| PY Investment Income | $79,259 | PYInvestmentIncomeAmt |
| CY Investment Income | $94,413 | CYInvestmentIncomeAmt |
| PY Other Revenue | $16,079 | PYOtherRevenueAmt |
| CY Other Revenue | $5,342 | CYOtherRevenueAmt |
| PY Total Revenue | $3,062,259 | PYTotalRevenueAmt |
| CY Total Revenue | $4,277,765 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $79,773 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,347,356 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,540,545 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $199,219 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,723,405 | PYOtherExpensesAmt |
| CY Other Expenses | $1,957,097 | CYOtherExpensesAmt |
| PY Total Expenses | $3,070,761 | PYTotalExpensesAmt |
| CY Total Expenses | $3,577,415 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$8,502 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $700,350 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $19,848,570 | TotalAssetsBOYAmt |
| Total Assets EOY | $23,547,655 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $12,221,198 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $15,219,933 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $7,627,372 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $8,327,722 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO BUILD VIBRANT AND DIVERSE NEIGHBORHOODS WITH HOMES THAT ARE AFFORDABLE TO FAMILIES WITH A MIX OF INCOMES, AND WHERE PEOPLE CHOOSE TO INVEST IN THE NEIGHBORHOOD'S SOCIAL FABRIC, ECONOMIC OPPORTUNITIES, AND BUILT ENVIRONMENTS. TO THIS END, TND EMPLOYS THREE INVESTMENT STRATEGIES TO BUILD VIBRANT AND SUSTAINABLE NEIGHBORHOODS: REAL ESTATE DEVELOPMENT TO STRENGTHEN HOUSING MARKETS AND TO EXPAND AFFORDABLE HOUSING INVENTORY; COMMUNITY ENGAGEMENT TO FOSTER A RESILIENT SOCIAL FABRIC AND CIVIC INFRASTRUCTURE; AND RESIDENT ASSET DEVELOPMENT TO INCREASE FAMILY PROSPERITY, DELIVERED IN COLLABORATION WITH OUR CONNECT PARTNERS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $670,675 | ExpenseAmt |
| Grant | $29,773 | GrantAmt |
| Revenue | $1,408,308 | RevenueAmt |
| Desc | REAL ESTATE DEVELOPMENT -TND EMPLOYS REAL ESTATE TO TRANSFORM DISTRESSED AREAS INTO HEALTHY NEIGHBORHOODS BY DEVELOPING AFFORDABLE AND MIXED-INCOME HOUSING, AMENITIES AND INFRASTRUCTURE TO IMPROVE HOUSING CONDITIONS AND BUILD HEALTHIER MARKET DYNAMICS. IN STRONGER NEIGHBORHOODS, WE DEVELOP AFFORDABLE HOUSING TO EXPAND HOUSING CHOICE. OUR PROPERTIES ARE DESIGNED TO ENCOURAGE POSITIVE SOCIAL INTERACTION AND COMMUNITY BUILDING. SINCE 2005, OUR HOUSING PORTFOLIO HAS INCREASED BY 175% FROM 110 TO 302 UNITS. CURRENTLY, 99% OF OUR APARTMENTS BENEFIT HOUSEHOLDS EARNING 60% OR LESS OF THE AREA MEDIAN INCOME. DURING 2014, SEVEN SUPPORTIVE HOUSING UNITS COMPLETED CONSTRUCTION, AND AT YEAR END, 40 UNITS WERE IN CONSTRUCTION AND 107 UNITS WITH SITE CONTROL WERE IN PRE-DEVELOPMENT. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $961,843 | ExpenseAmt |
| Revenue | $696,511 | RevenueAmt |
| Desc | RENTAL - TND MANAGES A PORTFOLIO OF 302 UNITS THAT HOUSE LOW-INCOME HOUSEHOLDS. CURRENTLY, 99% OF OUR APARTMENTS BENEFIT HOUSEHOLDS EARNING 60% OR LESS OF THE AREA MEDIAN INCOME. DURING 2014 TND COMPLETED CONSTRUCTION OF SEVEN SUPPORTIVE HOUSING UNITS, AND PROGRESSED THE CONSTRUCTION OF 40 ADDITIONAL UNITS (TARGETING EARLY 2015 COMPLETION). AT THE END OF THE YEAR, TND HAD SITE CONTROL OF THREE PROPERTIES AND WAS MANAGING PRE-DEVELOPMENT OF 107 AFFORDABLE AND MIXED-INCOME HOUSING UNITS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $773,537 | ExpenseAmt |
| Desc | CONNECT: A FINANCIAL OPPORTUNITY CENTER -IN 2012, CONNECT WAS LAUNCHED - A COLLABORATIVE PROGRAM, LED BY TND, IN WHICH TND INTEGRATES OUR RESIDENT ASSET DEVELOPMENT SERVICES WITH THOSE OF FIVE ADDITIONAL PARTNERS. CONNECT PROVIDES RESOURCES THAT FACILITATE FAMILIES' ABILITY TO MEET BASIC NEEDS AND THEN PROGRESS TO STABLE INCOME AND FINANCIAL MOBILITY. AS THE LEAD AGENCY, OR BACKBONE OF CONNECT, TND PROVIDES CONNECT'S FACILITY, COORDINATES INTEGRATED MULTI-PARTY SERVICE DELIVERY AND MANAGES THE PROGRAM'S DATA COLLECTION AND EVALUATION. IN 2014, MORE THAN 4000 HOUSEHOLDS BENEFITTED FROM CONNECT'S EMPLOYMENT, EDUCATIONAL, FINANCIAL COACHING, AND INCOME STABILIZATION PROGRAMMING. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (3 entries)
| ExpenseExpenseAmt | DescDesc | GrantGrantAmt | RevenueRevenueAmt |
|---|---|---|---|
| $109,174 | RESIDENT ASSET DEVELOPMENT -TND ASSISTS LOW-INCOME HOUSEHOLDS TO IMPROVE THEIR STANDARD OF LIVING AND TO ASPIRE FOR A BETTER ECONOMIC FUTURE. AT THE CONNECT CENTER, TND DELIVERS FINANCIAL EDUCATION TO BUILD HOUSEHOLD BUDGETING AND MONEY MANAGEMENT SKILLS (173 SERVED IN 2014), AND PROVIDES ACCESS TO PUBLIC INCOME SUPPORTS THROUGH PUBLIC BENEFITS SCREENING (242 SERVED) AND FREE TAX PREPARATION (1015 SERVED). ADDITIONALLY, AT CONNECT, TND DELIVERS FINANCIAL COACHING (270 SERVED) AND PEER SUPPORT (67 SERVED), TWO PROGRAMS THAT ASSIST LOW-INCOME INDIVIDUALS TO SET AND WORK TOWARDS FINANCIAL GOALS. | ||
| $312,787 | COMMUNITY ENGAGEMENT - TND FOSTERS COMMUNITY RELATIONSHIPS AND LEADERSHIP, AS THEY ARE THE UNDERPINNINGS OF PRODUCTIVE SOCIAL NETWORKS AND ORGANIZATIONS. CIVIC ENGAGEMENT AND THOUGHTFUL PLANNING EFFORTS BETTER ALIGN COMMUNITY SERVICES AND RESOURCES WITH COMMUNITY PRIORITIES TO IMPROVE THE QUALITY OF LIFE FOR THE COMMUNITY AS A WHOLE. IN 2014, 165 KEY LEADERS AND STAFF MOBILIZED 1455 UNIQUE INDIVIDUALS TO JOIN COMMUNITY BUILDING AND CIVIC ENGAGEMENT ACTIVITIES WITH 3115 AS THE SUM OF ATTENDANCE ACROSS ALL ACTIVITIES. | $50,000 | $51,173 |
| $106,321 | CHELSEA THRIVES -ACROSS THE NATION, THE COMMUNITY DEVELOPMENT SECTOR IS RETHINKING HOW TO TACKLE COMPLEX ISSUES USING EVIDENCE-BASED, DATA-DRIVEN AND INTEGRATED CROSS-SECTOR SOLUTIONS. IN MASSACHUSETTS, THE FEDERAL RESERVE BANK OF BOSTON LAUNCHED THE WORKING CITIES CHALLENGE TO ADVANCE COLLABORATIVE LEADERSHIP AND SUPPORT AMBITIOUS SYSTEMS-CHANGING WORK TO IMPROVE THE LIVES OF LOW-INCOME PEOPLE IN OUR STATE'S SMALL AND MEDIUM-SIZED CITIES. CHELSEA'S WORKING CITIES PROJECT, CHELSEA THRIVES, IS GROUNDED IN A COLLECTIVE IMPACT APPROACH IN WHICH 30 OF CHELSEA'S LEADING PRIVATE AND PUBLIC SECTOR INSTITUTIONS ARE WORKING CLOSELY WITH RESIDENTS TO POOL AND COORDINATE RESOURCES AND ACTIVITIES AROUND SHARED HEALTHY COMMUNITY GOALS. A FOCUS ON BOTH PEOPLE AND PLACE, THAT LIFTS LOCAL RESIDENTS OUT OF POVERTY WHILE BUILDING A HEALTHY, SAFE AND LIVABLE NEIGHBORHOOD THAT BENEFITS BOTH RESIDENTS AND THE CITY IS THE AIM OF CHELSEA THRIVES. TND PLAYS THE ROLE OF PROJECT BACKBONE, FACILITATING CROSS-SECTOR PROGRAM INTEGRATION. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $528,282 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $50,000 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $51,173 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $2,934,337 | 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 |
| 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 | Yes (1) | 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 | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 42 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 32 | 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | 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 | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | 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 | Yes (1) | InvestmentInJointVentureInd |
| Written Policy Or Procedure | Yes (1) | WrittenPolicyOrProcedureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DAVID KEENE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6178891375 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4 GERRISH AVENUE | AddressLine1Txt |
| City | CHELSEA | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02150 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| TECHROSETTE LENG | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PETER HOLLANDS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DIMPLE RANA | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| WILLIAM H WILLIS | ||||||
| SECRETARY | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| MICHAEL MARTIN | ||||||
| TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| CHARLENE BAUER | ||||||
| PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JUAN VEGA | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KRISTEN JANJAR | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ORLANDO JAQUEZ | ||||||
| VICE PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| ALBERTO CALVO | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| WILLIAM MORRISON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LISA SANTAGATE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ANN HOUSTON | ||||||
| EXECUTIVE DIRECTOR | 45.00 | $138,470 | $0 | $28,657 | Yes (X) | |
| DAVID KEENE | ||||||
| DIRECTOR OF FINANCE & OPER | 45.00 | $117,296 | $0 | $27,022 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $255,766 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $55,679 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| NORTHEAST INTERIORS INC | |||||
| 27 PARCELLA PARK DRIVE | RANDOLPH | MA | 02368 | CONSTRUCTION | $2,451,590 |
| HACKETT FEINBERG PC | |||||
| 155 FEDERAL STREET | BOSTON | MA | 02110 | LEGAL SERVICES | $160,979 |
| UTILE INC | |||||
| 115 KINGSTON STREET | BOSTON | MA | 02111 | ARCHITECTS | $146,975 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $50,407 | FederatedCampaignsAmt |
| Government Grants | $1,036,415 | GovernmentGrantsAmt |
| All Other Contributions | $941,500 | AllOtherContributionsAmt |
| Total Contributions | $2,028,322 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| FEES & PROJECT REIMBUR | 561700 | $1,396,232 | $1,396,232 |
| RENTAL INCOME | 531110 | $753,456 | $753,456 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,149,688 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $93,451 | TotalRevenueColumnAmt |
| Exclusion | $93,451 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $7,045 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $6,083 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $962 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $962 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $962 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $5,342 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,342 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $5,342 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,277,765 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,155,992 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $93,451 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $79,773 | TotalAmt |
| Program Services | $79,773 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $327,592 | TotalAmt |
| Program Services | $232,645 | ProgramServicesAmt |
| Management And General | $77,439 | ManagementAndGeneralAmt |
| Fundraising | $17,508 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $963,699 | TotalAmt |
| Program Services | $802,807 | ProgramServicesAmt |
| Management And General | $90,510 | ManagementAndGeneralAmt |
| Fundraising | $70,382 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,377 | TotalAmt |
| Program Services | $27,658 | ProgramServicesAmt |
| Management And General | $3,067 | ManagementAndGeneralAmt |
| Fundraising | $2,652 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $103,966 | TotalAmt |
| Program Services | $87,005 | ProgramServicesAmt |
| Management And General | $8,456 | ManagementAndGeneralAmt |
| Fundraising | $8,505 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $111,911 | TotalAmt |
| Program Services | $90,319 | ProgramServicesAmt |
| Management And General | $13,991 | ManagementAndGeneralAmt |
| Fundraising | $7,601 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,289 | TotalAmt |
| Program Services | $35,289 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,298 | TotalAmt |
| Program Services | $9,516 | ProgramServicesAmt |
| Management And General | $756 | ManagementAndGeneralAmt |
| Fundraising | $26 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,294 | TotalAmt |
| Program Services | $14,641 | ProgramServicesAmt |
| Management And General | $27,653 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $569,677 | TotalAmt |
| Program Services | $441,017 | ProgramServicesAmt |
| Management And General | $57,399 | ManagementAndGeneralAmt |
| Fundraising | $71,261 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $175,740 | TotalAmt |
| Program Services | $142,140 | ProgramServicesAmt |
| Management And General | $26,221 | ManagementAndGeneralAmt |
| Fundraising | $7,379 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $610,795 | TotalAmt |
| Program Services | $527,076 | ProgramServicesAmt |
| Management And General | $75,668 | ManagementAndGeneralAmt |
| Fundraising | $8,051 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,406 | TotalAmt |
| Program Services | $10,374 | ProgramServicesAmt |
| Management And General | $11,982 | ManagementAndGeneralAmt |
| Fundraising | $50 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $385,755 | TotalAmt |
| Program Services | $360,671 | ProgramServicesAmt |
| Management And General | $25,084 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| MISCELLANEOUS | $97,276 | $65,839 | $25,633 | $5,804 |
| LOSS ON NON-RECOVERABLE | $6,048 | $6,048 | ||
| BAD DEBTS | $1,519 | $1,519 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,577,415 | TotalAmt |
| Program Services | $2,934,337 | ProgramServicesAmt |
| Management And General | $443,859 | ManagementAndGeneralAmt |
| Fundraising | $199,219 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,239,161 | BOYAmt |
| EOY | $1,686,630 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $378,000 | BOYAmt |
| EOY | $457,098 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $314,566 | BOYAmt |
| EOY | $304,365 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,590,940 | BOYAmt |
| EOY | $2,435,457 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $14,639,589 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,649,143 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,065,486 | BOYAmt |
| EOY | $12,990,446 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,260,417 | BOYAmt |
| EOY | $5,673,659 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,848,570 | BOYAmt |
| EOY | $23,547,655 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $547,000 | BOYAmt |
| EOY | $838,511 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,670,264 | BOYAmt |
| EOY | $14,370,158 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,934 | BOYAmt |
| EOY | $11,264 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,221,198 | BOYAmt |
| EOY | $15,219,933 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,269,949 | BOYAmt |
| EOY | $4,975,998 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,708,788 | BOYAmt |
| EOY | $1,872,816 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,648,635 | BOYAmt |
| EOY | $1,478,908 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,627,372 | BOYAmt |
| EOY | $8,327,722 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,848,570 | BOYAmt |
| EOY | $23,547,655 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $700,350 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | $1,252,229 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,009,394 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,220,652 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,634,954 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,028,322 | CurrentTaxYearAmt |
| Total | $7,145,551 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,252,229 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,009,394 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,220,652 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,634,954 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,028,322 | CurrentTaxYearAmt |
| Total | $7,145,551 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $462,411 | SubstantialContributorsTotAmt |
| Public Support Total170 | $6,683,140 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $61,763 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $84,863 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $84,791 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $101,458 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $93,451 | CurrentTaxYearAmt |
| Total | $426,326 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $117,275 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $8,246 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $424,346 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $16,079 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,342 | CurrentTaxYearAmt |
| Total | $571,288 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $8,143,165 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $8,055,621 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.82070 | PublicSupportCY170Pct |
| Public Support PY170 | 0.78150 | 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 | $1,897,752 | OtherCostOrOtherBasisAmt |
| Book Value | $1,897,752 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $12,566,574 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,592,314 | DepreciationAmt |
| Book Value | $10,974,260 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $175,263 | OtherCostOrOtherBasisAmt |
| Depreciation | $56,829 | DepreciationAmt |
| Book Value | $118,434 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $12,990,446 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (6 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| PROJECTS UNDER DEVELOPMENT | $3,015,883 |
| OTHER CURRENT ASSETS | $16,899 |
| ESCROW ACCOUNTS | $22,921 |
| DUE FROM RELATED PARTIES | $1,631,795 |
| INVESTMENTS IN AFFILIATES | $891,199 |
| CAPITALIZED COSTS, NET | $94,962 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $5,673,659 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE TO RELATED PARTIES | Desc |
| Amt | $11,264 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $11,264 | 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 | TND, INC. AND AFFILIATES ACCOUNT 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. TND, INC. 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, 2014. HOWEVER, TND, INC. AND AFFILIATES ARE SUBJECT TO AUDIT BY TAX AUTHORITIES. TND, INC. AND AFFILIATES BELIEVE THAT THEY HAVE APPROPRIATE SUPPORT FOR THE POSITIONS TAKEN ON THEIR TAX RETURNS. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| REVERE TORNADO RELIEF FUND INC | |||||||
| PO BOX 496 | REVERE | MA | 02151 | 471565547 | 501(C)(3) | $50,000 | SUPPORT FOR TORNADO RELIEF. |
| 525 BEACH STREET LIMITED PARTNERSHIP | |||||||
| 4 GERRISH AVE | CHELSEA | MA | 02150 | 300711605 | $29,773 | SUPPORT FOR ENVIRONMENTAL COSTS ASSOCIATED WITH THE DEVELOPMENT OF 525 BEACH STREET. | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 1 | TotalOtherOrgCnt |
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 | ANN HOUSTON | PersonNm |
| Title | EXECUTIVE DIRECTOR | TitleTxt |
| Base Compensation Filing Org | $138,470 | 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 | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $28,657 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $167,127 | 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 (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FROM 990, PART I, LINE I | MISSION STATEMENT (CONTINUED)- SINCE 2005, OUR HOUSING HAS INCREASED BY 175% FROM 110 TO 302 UNITS WITH $86M INVESTED IN PROPERTIES THAT AFFORDABLY HOUSE LOW-INCOME HOUSEHOLDS AND CONTRIBUTE TO NEIGHBORHOOD VITALITY. IN 2012, TND AND FIVE PARTNERS LAUNCHED CONNECT AS A ONE-STOP FINANCIAL OPPORTUNITY CENTER THAT NOW SERVES 4000 ANNUALLY WHILE OUR COMMUNITY ENGAGEMENT PROGRAMMING INVOLVES 1500-2000 INDIVIDUALS ANNUALLY IN COMMUNITY BUILDING AND CIVIC ENGAGEMENT PROGRAMMING. |
| FORM 990, PART VI, SECTION A, LINE 6 | CHANGES TO TND'S BYLAWS ARE MADE BY THE BOARD OF DIRECTORS AND SUBJECT TO THE APPROVAL OF THE MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | TND HAS MEMBERS WHO MAY ELECT MEMBERS OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11 | MANAGEMENT PROVIDES A DRAFT OF THE TAX RETURN TO THE BOARD OF DIRECTORS OF THE ORGANIZATION FOR REVIEW. ALL DESIRED CHANGES ARE COMMUNICATED TO THE AUDITOR AND CONSIDERED FOR COMPLIANCE WITH RELEVANT TAX LAWS PRIOR TO BEING APPLIED AND THE TAX RETURN BEING FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY IS REVIEWED WITH THE BOARD EACH YEAR AND THE BOARD SIGNS OFF. ANY NEW CONTRACTS ARE REVIEWED WITH THE CONFLICT OF INTEREST IN MIND. IF ANY POTENTIAL CONFLICT ARISES IT IS REPORTED TO THE BOARD FOR DISCUSSION AND REVIEW. IN ORDER TO AVOID THE REVIEW PROCESS, ANY POTENTIAL CONTRACTS THAT MAY PRESENT THIS PROBLEM ARE TYPICALLY NOT SERIOUSLY CONSIDERED. |
| FORM 990, PART VI, SECTION B, LINE 15 | A WRITTEN EVALUATION/REVIEW OF THE EXECUTIVE DIRECTOR IS PREPARED BY EACH OF THE BOARD MEMBERS AND PRESENTED TO THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE PROCESSES AND ASSESSES THE EVALUATIONS AND PROVIDES A RECOMMENDATION ON COMPENSATION TO THE BOARD. THE BOARD MAKES THE ULTIMATE DECISION AS TO COMPENSATION BY A FULL VOTE. THE RECOMMENDATION IS BASED UPON PERFORMANCE AS WELL AS SALARY AND COMPENSATION DATA THAT IS COLLECTED FROM OTHER ORGANIZATIONS INVOLVED IN SIMILAR WORK AND ON A SIMILAR SCALE. THE DIRECTOR OF FINANCE HAS AN ANNUAL PERFORMANCE REVIEW AS DO ALL EMPLOYEES. THE PERFORMANCE REVIEW IS PERFORMED BY THE EXECUTIVE DIRECTOR. SEVERAL FACTORS ARE TAKEN INTO CONSIDERATION, FEEDBACK AND OBSERVATIONS FROM THE BOARD AND THE FINANCE COMMITTEE. AN INCREASE IN SALARY IS GIVEN IF WARRANTED BY JOB PERFORMANCE AND IF THE ECONOMICS OF THE ORGANIZATION AND BUDGET ALLOW FOR IT. THE SALARY IS COMPARED WITH OTHERS IN THE INDUSTRY AND GEOGRAPHIC AREA. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | CONSULTING AND RENTAL CONTRACT LABOR: PROGRAM SERVICE EXPENSES 340,081. MANAGEMENT AND GENERAL EXPENSES 43,536. FUNDRAISING EXPENSES 65,263. TOTAL EXPENSES 448,880. CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 67,411. MANAGEMENT AND GENERAL EXPENSES 8,526. FUNDRAISING EXPENSES 3,201. TOTAL EXPENSES 79,138. PAYROLL PROCESSING: PROGRAM SERVICE EXPENSES 33,525. MANAGEMENT AND GENERAL EXPENSES 5,337. FUNDRAISING EXPENSES 2,797. TOTAL EXPENSES 41,659. |
| FORM 990, PART XII, SECTION C, LINE 2 | THE FINANCE COMMITTEE REVIEWS THE 990 WITH THE AUDITORS. THE BOARD HAS VOTED UNANIMOUSLY TO ALLOW THE FINANCE COMMITTEE TO APPROVE THE 990. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (7 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Direct Controlling NADirectControllingNACd |
|---|---|---|---|---|---|---|---|---|---|
| CHELSEA NEIGHBORHOOD DEVELOPERS LLC | |||||||||
| 4 GERRISH AVE | CHELSEA | MA | 02150 | 042660283 | TO DEVELOP AND PROVIDE HOUSING FOR LOW AND MODERATE INCOME INDIVIDUALS | MA | $241,668 | $5,975,419 | N/A |
| CHELSEA NEIGHBORHOOD DEVELOPERS II LLC | |||||||||
| 4 GERRISH AVE | CHELSEA | MA | 02150 | 042660283 | TO DEVELOP AND PROVIDE HOUSING FOR LOW AND MODERATE INCOME INDIVIDUALS | MA | $0 | $0 | N/A |
| REVERE NEIGHBORHOOD DEVELOPERS LLC | |||||||||
| 4 GERRISH AVE | CHELSEA | MA | 02150 | 042660283 | TO DEVELOP AND PROVIDE HOUSING FOR LOW AND MODERATE INCOME INDIVIDUALS | MA | $141,302 | $2,534,758 | N/A |
| WALDEN HOUSE LLC | |||||||||
| 4 GERRISH AVE | CHELSEA | MA | 02150 | 274194705 | TO DEVELOP AND PROVIDE HOUSING FOR LOW AND MODERATE INCOME INDIVIDUALS | MA | $76,334 | $2,247,151 | N/A |
| NORTH BELLINGHAM VETERANS HOME LLC | |||||||||
| 4 GERRISH AVE | CHELSEA | MA | 02150 | 461456747 | TO DEVELOP AND PROVIDE HOUSING FOR VETERANS | MA | $0 | $2,808,774 | N/A |
| TND HOMES I LLC | |||||||||
| 4 GERRISH AVE | CHELSEA | MA | 02150 | 472622465 | TO DEVELOP AND PROVIDE HOUSING FOR LOW AND MODERATE INCOME INDIVIDUALS | MA | $0 | $0 | N/A |
| TND HOMES I MM LLC | |||||||||
| 4 GERRISH AVE | CHELSEA | MA | 02150 | 472622415 | TO DEVELOP AND PROVIDE HOUSING FOR LOW AND MODERATE INCOME INDIVIDUALS | MA | $0 | $0 | N/A |
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 | Direct Controlling NADirectControllingNACd | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CHELSEA HOMES I LIMITED PARTNERSHIP | |||||||||||||
| 4 GERRISH AVE | CHELSEA | MA | 02150 | 201985546 | TO DEVELOP AND PROVIDE HOUSING FOR LOW AND MODERATE INCOME INDIVIDUALS | MA | 0 | 0 | |||||
| JANUS HIGHLAND LIMITED PARTNERSHIP | |||||||||||||
| 4 GERRISH AVE | CHELSEA | MA | 02150 | 205234587 | TO DEVELOP AND PROVIDE HOUSING FOR LOW AND MODERATE INCOME INDIVIDUALS | MA | 0 | 0 | |||||
| 113 SPENCER LIMITED PARTNERSHIP | |||||||||||||
| 4 GERRISH AVE | CHELSEA | MA | 02150 | 261671776 | TO DEVELOP AND PROVIDE HOUSING FOR LOW AND MODERATE INCOME INDIVIDUALS | MA | 0 | 0 | |||||
| GERRISH RETAIL PARTNERS LLC | |||||||||||||
| 4 GERRISH AVE | CHELSEA | MA | 02150 | 208907601 | OWN COMMERICAL REAL ESTATE THROUGH THE NEW MARKET TAX CREDITS PROGRAM | MA | 0 | Yes (1) | N/A | -$45,648 | $2,648,317 | 0.80000 | |
| SPENCER ROW LIMITED PARTNERSHIP | |||||||||||||
| 4 GERRISH AVE | CHELSEA | MA | 02150 | 264422204 | TO DEVELOP AND PROVIDE HOUSING FOR LOW AND MODERATE INCOME INDIVIDUALS | MA | 0 | 0 | |||||
| HIGHLAND TERRACE LIMITED PARTNERSHIP | |||||||||||||
| 4 GERRISH AVE | CHELSEA | MA | 02150 | 273173985 | TO DEVELOP AND PROVIDE HOUSING FOR LOW AND MODERATE INCOME INDIVIDUALS | MA | 0 | 0 | |||||
| 525 BEACH STREET LIMITED PARTNERSHIP | |||||||||||||
| 4 GERRISH AVE | CHELSEA | MA | 02150 | 300711605 | TO DEVELOP AND PROVIDE HOUSING FOR LOW AND MODERATE INCOME INDIVIDUALS | MA | 0 | 0 | $7,833,863 | 0.99000 | 525 BEACH STREET GP INC | ||
| 189 BROADWAY LIMITED PARTNERSHIP | |||||||||||||
| 4 GERRISH AVE | CHELSEA | MA | 02150 | 364779654 | TO DEVELOP AND PROVIDE HOUSING FOR LOW AND MODERATE INCOME INDIVIDUALS | MA | 0 | 0 | $1,248,810 | 0.99000 | 189 BROADWAY GP INC | ||
| 242 SPENCER LIMITED PARTNERSHIP | |||||||||||||
| 4 GERRISH AVE | CHELSEA | MA | 02150 | 472635013 | TO DEVELOP AND PROVIDE HOUSING FOR LOW AND MODERATE INCOME INDIVIDUALS | MA | 0 | 0 | $889,121 | 0.99000 | 242 SPENCER GPINC | ||
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (8 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Direct Controlling NADirectControllingNACd | Entity TypeEntityTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CHELSEA HOMES I GP INC | ||||||||||||
| 4 GERRISH AVE | CHELSEA | MA | 02150 | 201982017 | TO DEVELOP AND PROVIDE HOUSING FOR LOW AND MODERATE INCOME INDIVIDUALS | MA | N/A | C | -$1,079 | $123,418 | 0.79000 | 0 |
| JANUS HIGHLAND GP INC | ||||||||||||
| 4 GERRISH AVE | CHELSEA | MA | 02150 | 205221813 | TO DEVELOP AND PROVIDE HOUSING FOR LOW AND MODERATE INCOME INDIVIDUALS | MA | N/A | C | -$1,079 | $79 | 0.79000 | 0 |
| 113 SPENCER GP INC | ||||||||||||
| 4 GERRISH AVE | CHELSEA | MA | 02150 | 261571833 | TO DEVELOP AND PROVIDE HOUSING FOR LOW AND MODERATE INCOME INDIVIDUALS | MA | N/A | C | -$1,079 | $79 | 0.79000 | 0 |
| SPENCER ROW GP INC | ||||||||||||
| 4 GERRISH AVE | CHELSEA | MA | 02150 | 264382759 | TO DEVELOP AND PROVIDE HOUSING FOR LOW AND MODERATE INCOME INDIVIDUALS | MA | N/A | C | -$1,366 | $5,100 | 1.00000 | 0 |
| HIGHLAND TERRACE GP INC | ||||||||||||
| 4 GERRISH AVE | CHELSEA | MA | 02150 | 273157093 | TO DEVELOP AND PROVIDE HOUSING FOR LOW AND MODERATE INCOME INDIVIDUALS | MA | N/A | C | $38,745 | $5,100 | 1.00000 | 0 |
| 525 BEACH STREET GP INC | ||||||||||||
| 4 GERRISH AVE | CHELSEA | MA | 02150 | 454104940 | TO DEVELOP AND PROVIDE HOUSING FOR LOW AND MODERATE INCOME INDIVIDUALS | MA | N/A | C | -$591 | $100 | 1.00000 | 0 |
| 189 BROADWAY GP INC | ||||||||||||
| 4 GERRISH AVE | CHELSEA | MA | 02150 | 464740481 | TO DEVELOP AND PROVIDE HOUSING FOR LOW AND MODERATE INCOME INDIVIDUALS | MA | N/A | C | -$1,506 | $100 | 1.00000 | 0 |
| 242 SPENCER GP INC | ||||||||||||
| 4 GERRISH AVE | CHELSEA | MA | 02150 | 472634551 | TO DEVELOP AND PROVIDE HOUSING FOR LOW AND MODERATE INCOME INDIVIDUALS | MA | N/A | C | -$1,616 | 1.00000 | 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 | 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 | Yes (1) | 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 | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (5 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| GERRISH RETAIL PARTNERS LLC | ||
| K | $169,446 | FAIR MARKET VALUE |
| GERRISH RETAIL PARTNERS LLC | ||
| D | $243,107 | FAIR MARKET VALUE |
| 525 BEACH LIMITED PARTNERSHIP | ||
| L | $670,257 | FAIR MARKET VALUE |
| 525 BEACH LIMITED PARTNERSHIP | ||
| D | $65,500 | FAIR MARKET VALUE |
| 525 BEACH LIMITED PARTNERSHIP | ||
| A | $1,716 | FAIR MARKET VALUE |