2024-08-29T02:46:52-05:00 2023-12-31 221478099 COHNREZNICK LLP 500 EAST PRATT STREET 4TH FLOOR BALTIMORE MD 21202 990 2023-01-01 271087138 419 WALNUT INC C/O ROGERSON COMMUNITIES INC 419W 6174695800 1 FLORENCE STREET BOSTON MA 02131 VICTORIA WILLIAMS CO-PRESIDENT 6174695800 2024-08-19 1 0 LORI ROTHE YOKOBOSKY CPA P01273422 4107834900 2023 2024-08-08 14:25:15Z VICTORIA WILLIAMS 1 FLORENCE STREET BOSTON MA 02131 425376 0 X WWW.ROGERSON.ORG X 2009 MA TO PROVIDE ELDERLY AND LOW-INCOME PERSONS WITH HOUSING FACILITIES AND SERVICES SPECIALLY DESIGNED TO MEET THEIR PHYSICAL, SOCIAL, AND PSYCHOLOGICAL NEEDS AND TO PROMOTE THEIR HEALTH, SAFETY, SECURITY, HAPPINESS AND USEFULLNESS IN LONGER LIVING. 8 8 0 8 0 0 0 0 413864 413920 3181 11456 0 0 417045 425376 0 0 0 0 68550 42659 0 0 0 641624 631630 710174 674289 -293129 -248913 8877978 8628366 4590353 4589654 4287625 4038712 TO PROVIDE ELDERLY AND LOW-INCOME PERSONS WITH HOUSING FACILITIES AND SERVICES SPECIALLY DESIGNED TO MEET THEIR PHYSICAL, SOCIAL, AND PSYCHOLOGICAL NEEDS, AND TO PROMOTE THEIR HEALTH, SAFETY, SECURITY, HAPPINESS, AND USEFULNESS IN LONGER LIVING. 0 0 621117 413920 THE CORPORATION IS ORGANIZED EXCLUSIVELY FOR CHARITABLE AND EDUCATIONAL PURPOSES, INCLUDING, FOR SUCH PURPOSES, THE MAKING OF DISTRIBUTIONS TO ORGANIZATIONS WHICH QUALIFY AS EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN PURSUANCE OF THE FOREGOING PURPOSES, THE CORPORATION PROVIDES ELDERLY PERSONS AND LOW-INCOME PERSONS WITH HOUSING FACILITIES AND SERVICES SPECIALLY DESIGNED TO MEET THEIR PHYSICAL, SOCIAL, AND PSYCHOLOGICAL NEEDS, AND TO PROMOTE THEIR HEALTH, SAFETY, SECURITY, HAPPINESS, AND USEFULNESS IN LONGER LIVING. THE CHARGES FOR SUCH FACILITIES AND SERVICES ARE TO BE PREDICATED UPON THE PROVISION, MAINTENANCE, AND OPERATION THEREOF ON A NONPROFIT BASIS. THE PROJECT CONSISTS OF 37 LOW-INCOME UNITS TO HOUSE THE ELDERLY LOCATED IN ROXBURY, MA AND OPERATES UNDER THE NAME OF SPENCER HOUSE II. 621117 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 1 0 0 0 1 1 1 1 0 0 0 1 1 1 0 0 0 0 0 MA X NATALYA LESHCHINER 6174695815 ONE FLORENCE ST ROSLINDALE MA 02131 X CHERYL DORSEY TREASURER 0.15 X X 0 0 0 MARIE E COLEMAN DIRECTOR 0.15 X 0 0 0 MARILYN FLOWERS MARION ASST. CLERK 0.15 X X 0 0 0 NANCY EMERSON-LOMBARDO CLERK 0.15 X X 0 0 0 RUDOLPH R RUSSELL JR CO-PRESIDENT 0.15 X X 0 0 0 VICTORIA WILLIAMS CO-PRESIDENT 0.15 X X 0 0 0 ROYAL L BOLLING JR DIRECTOR 0.15 X 0 0 0 LOUIS A ELISA II VICE PRESIDENT 0.15 X X 0 0 0 NATALYA LESHCHINER CHIEF FINANCIAL OFFICER 0.00 40.00 X 0 263868 26544 0 263868 26544 0 0 1 0 0 RENTAL INCOME 623990 410789 410789 LAUNDRY INCOME 623990 3131 3131 413920 11456 11456 425376 413920 0 11456 42659 42659 33101 33101 2845 2845 20071 20071 12504 12504 3531 3531 170389 170389 272936 272936 34061 34061 REPAIRS & MAINTENANCE 77290 77290 PAYROLL PROCESSING FEE 3922 3922 MISC. TAXES AND PERMITS 824 824 BAD DEBTS 156 156 674289 621117 53172 0 4101 1853 27757 13602 14013 13770 10575391 2460851 8383355 8114540 448752 484601 8877978 8628366 323138 324558 10331 4251136 4252348 16079 2417 4590353 4589654 X -1400975 -1649888 5688600 5688600 4287625 4038712 8877978 8628366 -248913 0 X 0 1 X 0 1 1 X 392131 394722 402799 413864 413920 2017436 392131 394722 402799 413864 413920 2017436 0 0 0 2017436 2001 3512 956 3181 11456 21106 2001 3512 956 3181 11456 21106 394132 398234 403755 417045 425376 2038542 0.98960 0.99470 0.01040 0.00530 X 0 1 X 10442951 2328993 8113958 132440 131858 582 8114540 ESCROW 3316 SECURITY DEPOSITS 11215 REPLACEMENT RESERVE 470070 484601 ACCRUED MANAGEMENT FEE 2417 2417 X 425376 0 425376 0 425376 674289 0 674289 0 674289 PART IV, LINE 2B: THE ORGANIZATION HOLDS SECURITY DEPOSITS AS REQUIRED BY STATE LAW. PART X, LINE 2: THE CORPORATION HAS APPLIED FOR AND RECEIVED A DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE ("IRS") TO BE TREATED AS A TAX-EXEMPT ENTITY PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND DID NOT HAVE ANY UNRELATED BUSINESS INCOME FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022. DUE TO ITS TAX-EXEMPT STATUS, THE CORPORATION IS NOT SUBJECT TO INCOME TAXES. THE CORPORATION IS REQUIRED TO FILE AND DOES FILE TAX RETURNS WITH THE IRS AND OTHER TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE CORPORATION AND HAS CONCLUDED THAT, AS OF DECEMBER 31, 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. ACCORDINGLY, THESE FINANCIAL STATEMENTS DO NOT REFLECT A PROVISION FOR INCOME TAXES AND THE CORPORATION HAS NO OTHER TAX POSITIONS WHICH MUST BE CONSIDERED FOR DISCLOSURE. INCOME TAX RETURNS FILED BY THE CORPORATION ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR A PERIOD OF THREE YEARS. WHILE NO INCOME TAX RETURNS ARE CURRENTLY BEING EXAMINED BY THE INTERNAL REVENUE SERVICE, TAX YEARS SINCE 2020 REMAIN OPEN. X X X X X X 0 0 0 0 0 0 0 0 0 NATALYA LESHCHINER CHIEF FINANCIAL OFFICER 0 225767 0 37660 0 441 0 9100 0 17444 0 290412 0 0 FORM 990, PART VI, SECTION A, LINE 3 419 WALNUT INC. HAS ENGAGED ROGERSON COMMUNITIES TO PERFORM CERTAIN DEVELOPMENT CONSULTING SERVICES, FOR A FEE, WITH RESPECT TO A HOUSING CONSTRUCTION PROJECT ON LAND AND INVOLVING A BUILDING OWNED BY 419 WALNUT INC. FORM 990, PART VI, SECTION A, LINE 7A ROGERSON COMMUNITIES, AS SOLE MEMBER, MAY REMOVE AND APPOINT DIRECTORS. ROGERSON COMMUNITIES INC. IS A TAX EXEMPT MANAGEMENT ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7B THE PRESENCE AT ANY BOARD MEETING OF A DULY AUTHORIZED REPRESENTATIVE OF THE SOLE MEMBER, ROGERSON COMMUNITIES, SHALL CONSTITUTE A QUORUM, AND THE VOTE OF THE REPRESENTATIVE THAT IS PROPERLY CAST ON ANY QUESTION SHALL DECIDE SUCH QUESTION. FORM 990, PART VI, SECTION B, LINE 11B THE 990 WILL BE REVIEWED BY AUTHORIZED BOARD MEMBERS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE SECRETARY OF THE CORPORATION SHALL DISTRIBUTE ANNUALLY TO ALL DIRECTORS, OFFICERS AND KEY EMPLOYEES (AS IDENTIFIED BY THE CORPORATION), A FORM SOLICITING THE DISCLOSURE OF ALL CONFLICTS OF INTEREST, INCLUDING SPECIFIC INFORMATION CONCERNING THE TERMS OF ANY CONTRACT OR TRANSACTION WITH THE CORPORATION AND WHETHER THE PROCESS FOR APPROVAL SET FORTH IN THIS POLICY WAS USED. SUCH DISCLOSURE FORM MAY REQUIRE DISCLOSURE OF OTHER RELATIONSHIPS THAT MAY NOT CONSTITUTE AN ACTUAL CONFLICT OF INTEREST, BUT WHICH ARE REQUIRED TO BE DISCLOSED IN ORDER FOR THE CORPORATION TO COMPLY WITH ITS ANNUAL REPORTING REQUIREMENTS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATIONS GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S OFFICE DURING REGULAR BUSINESS HOURS. PETER FANEUIL DVLP GROUP INC ONE FLORENCE STREET BOSTON MA 02131 043144786 REAL ESTATE MA 501(C)(3) LINE 10 ROGERSON COMMUNITIES INC 0 ROGERSON COMMUNITIES INC ONE FLORENCE STREET BOSTON MA 02131 042104319 REAL ESTATE MA 501(C)(3) LINE 10 N/A 0 ROSLINDALE SENIOR HOUSING CORPORATION ONE FLORENCE STREET BOSTON MA 02131 222473069 LOW INCOME HOUSING MA 501(C)(3) LINE 10 ROGERSON COMMUNITIES INC 0 ROGERSON HOUSE ONE FLORENCE STREET BOSTON MA 02131 043290572 LOW INCOME HOUSING MA 501(C)(3) LINE 10 ROGERSON COMMUNITIES INC 0 FANEUIL HIV HOUSING CORPORATION ONE FLORENCE STREET BOSTON MA 02131 043179952 LOW INCOME HOUSING MA 501(C)(3) LINE 10 ROGERSON COMMUNITIES INC 0 BEACON HOUSE ROGERSON LP ONE FLORENCE STREET BOSTON MA 02131 465150183 RESIDENTIAL HOUSING MA N/A 0 0 ROSLINDALE HOUSE LIMITED PARTNERSHIP 1 FLORENCE STREET BOSTON MA 02131 853330939 RESIDENTIAL HOUSING MA N/A 0 0 FARNSWORTH HOUSE LIMITED PARTNERSHIP 1 FLORENCE STREET BOSTON MA 02131 884370057 RESIDENTIAL HOUSING MA N/A 0 0 BEACON HOUSE CORPORATION ONE FLORENCE STREET BOSTON MA 02131 042767006 RESIDENTAIL HOUSING MA N/A C 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 1 0 0 0