2024-11-14T12:21:06-06:00 2024-06-30 431985162 SMITH SULLIVAN & BROWN PC 80 FLANDERS ROAD SUITE 302 WESTBOROUGH MA 01581 990 2023-07-01 510192418 ROXBURY STONE HOUSE INC ELI 6174279801 PO BOX 300039 JAMAICA PLAIN MA 02130 KATHRYN FAGAN INTERIM CEO/COO 6174279801 2024-11-14 1 0 SANDRA M BROWN CPA P01614103 5088717178 2024-11-08 2023 2024-10-15 13:58:12Z STONE HOUSE KATHRYN FAGAN PO BOX 300039 JAMAICA PLAIN MA 02130 4780079 0 X WWW.STONEHOUSEINC.ORG X 1975 MA CONTINUUM OF CARE FOR ADULT AND CHILD SURVIVORS OF DOMESTIC VIOLENCE. 16 16 61 75 0 0 3894869 3562356 751908 1151152 93011 60473 5133 -27248 4744921 4746733 877723 532836 0 0 2499449 3006198 0 0 379829 1079016 1229810 4456188 4768844 288733 -22111 9515974 8380670 595730 581049 8920244 7799621 X THE ROXBURY STONE HOUSE PARTNERS WITH ADULT AND CHILD SURVIVORS OF DOMESTIC VIOLENCE AND RELATED TRAUMA - MENTAL ILLNESS, HOUSING INSTABILITY AND SUBSTANCE MISUSE - TO ACHIEVE SAFETY, STABILITY, AND OVERALL WELLBEING, THEREBY CONTRIBUTING TO THE STRENGTH, RESILIENCY, AND HEALTH OF THE COMMUNITY WE SERVE. 0 0 3688410 532836 1152245 THE ROXBURY STONE HOUSE PROVIDES A RANGE OF BI-LINGUAL (ENGLISH/SPANISH) AND CULTURALLY DIVERSE RESIDENTIAL AND NON-RESIDENTIAL RESOURCES TO MEET THE NEEDS OF THOSE AFFLICTED WITH MENTAL ILLNESS, DOMESTIC VIOLENCE AND TRAUMA. PROGRAMS INCLUDE EMERGENCY SHELTER, COMMUNITY BASED SERVICES, HOUSING STABILIZATION/SUPPORTIVE HOUSING, HOTLINE, FULLY LICENSED CHILD CARE FACILITY AND OTHER DOMESTIC VIOLENCE PROGRAMS. 3688410 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 43 0 61 1 0 0 0 0 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MA X X ECRATCHIT INC 7813568050 2 SHARP STREET HINGHAM MA 02043 NANCY OWENS HESS EXECUTIVE DIRECTOR 40.00 1.00 X 140719 0 15471 SHELIA GRAHAM DIRECTOR OF EEARLY LEARNING CENTER 36.00 X 101757 0 9823 KATHRYN FAGAN INERIM CEO/COO 40.00 1.00 X 102937 0 8144 BRIAN BOYLE BUSINESS & CONTRACTS DIRECTOR 36.00 X 100396 0 4346 GINA VARAMO CHIEF DEVELOPMENT OFFICER 36.00 X 101935 0 1540 ROSA LICEA-MAILLOUX PRESIDENT 3.00 1.00 X X 0 0 0 MARYANN CIVITELLO PRESIDENT EMERITUS 3.00 X X 0 0 0 MARIA KATSILEROS SMITH INTERIM TREASURER 3.00 X X 0 0 0 DIOSTENES R MEDINA SECRETARY/CLERK 3.00 1.00 X X 0 0 0 CHARLEEN TYSON BOARD MEMBER 3.00 1.00 X 0 0 0 SUSAN PHILLIPS BOARD MEMBER 3.00 X 0 0 0 WILLIAM GABOVITCH BOARD MEMBER 3.00 X 0 0 0 JASMINE JEAN-LOUIS BOARD MEMBER 3.00 X 0 0 0 ERIC A PETERSON AIA BOARD MEMBER 3.00 X 0 0 0 AMANDA ROE BOARD MEMBER 3.00 X 0 0 0 JENNIFER NICHOLSON BOARD MEMBER 3.00 X 0 0 0 SHANNON C MURPHY MSN APRN FNP-C BOARD MEMBER 3.00 X 0 0 0 REBECCA D RAPHAELSON BOARD MEMBER 3.00 X 0 0 0 NIRAV SHAH BOARD MEMBER 3.00 X 0 0 0 RAQUEL WEBSTER BOARD MEMBER 3.00 X 0 0 0 GEORGE MAROOTIAN BOARD MEMBER 3.00 X 0 0 0 547744 0 39324 5 0 1 0 ECRATCHIT INC 2 SHARP ST HINGHAM MA 02043 ACCOUNTING SERVICES 169879 1 133216 2301989 1127151 12442 3562356 CHILDCARE TUITION FEES 624110 1064778 1064778 DEVELOPER FEE 531390 45224 45224 HOUSING AND SUPPORT SE 624110 41150 41150 1151152 53036 53036 12442 5005 7437 7437 7437 0 133216 28341 -28341 -28341 MISCELLANEOUS INCOME 900099 1093 1093 1093 4746733 1152245 0 32132 532836 532836 225679 134998 90681 2199738 1815013 139739 244986 29660 25210 785 3665 331116 267634 29339 34143 220005 177102 20573 22330 17000 15139 572 1289 28021 28021 221360 221360 68806 61275 2314 5217 134466 47769 64868 21829 86951 56440 23074 7437 431253 346738 67204 17311 1978 212 363 1403 8030 8030 27805 20819 5895 1091 PROGRAM ACTIVITIES 97711 93929 2980 802 FOOD AND MEALS 74830 70585 2364 1881 FUND RAISING EXPENSES 14762 2 14760 BAD DEBT EXPENSE 13230 13230 3607 1451 471 1685 4768844 3688410 700605 379829 X 529548 760180 192558 212021 232492 65000 904645 839734 7314960 6213008 8466 44102 135238 80983 62285 54255 271020 192370 9515974 8380670 313168 359594 6000 282562 215455 595730 581049 X 8920244 7679621 120000 8920244 7799621 9515974 8380670 X -22111 3440 -1101952 0 X 0 1 X 1 1 1 X 3903671 3741161 3664260 3894869 3562356 18766317 3903671 3741161 3664260 3894869 3562356 18766317 208171 18558146 53603 111636 64772 93011 53036 376058 7152 171724 263956 5133 1093 449058 19591433 2578421 0.94730 0.93670 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISC OTHER INCOME - 2019 AMOUNT: $ 7,152. 2021 AMOUNT: $ 31,464. 2022 AMOUNT: $ 5,133. 2023 AMOUNT: $ 1,093. STIMULUS/COVID CREDITS - 2020 AMOUNT: $ 171,724. 2021 AMOUNT: $ 232,492. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 135238 80983 54255 54255 LEASE LIABILITY 215455 215455 WILDERNESS HEALS HIKE 133216 133216 14730 549 13063 133216 133216 14730 549 13063 28342 -28342 1 RENT SUBSIDIES UNDER RRH PROGRAMS 19 367117 RENT SUBSIDIES PAID TO THIRD PARTIES RENT SUBSIDIES HOTELS UNDER OHS CONTRACT 30 161705 HOTEL COSTS PAID TO THIRD PARTIES EMERGENCY HOUSING RENT SUBSIDIES UNDER ESG PROGRAM 1 4014 RENT, SHELTER AND HOTEL COSTS PAID TO THIRD PARTIES EMERGENCY HOUSING PART I, LINE 2: IN FY 2024 THE ROXBURY STONE HOUSE RECEIVED FUNDS FOR DIRECT CLIENT ASSISTANCE FROM MULTIPLE SOURCES: THE MA DEPT. OF PUBLIC HEALTH VIA CONTRACTS FOR DOMESTIC VIOLENCE SERVICES, THE MA OFFICE FOR VICTIM ASSISTANCE AL O VIA CONTRACTS FOR DOMESTIC VIOLENCE SERVICES, HUD FUNDS VIA CONTRACTS WITH THE CITY OF BOSTON DEPT. MAYOR'S OFFICE OF HOUSING , THE UNITED WAY AND OTHERS. EACH FUNDER HAS ITS OWN GUIDELINES CONCERNING ELIGIBILITY AND DISTRIBUTION WHICH STONE HOUSE PAID TO THIRD PARTIES FOR RENT, SHELTER AND HOTEL. IN SOME CASES WE ALSO USE UNRESTRICTED FUNDS FROM CORPORATE, FOUNDATION AND INDIVIDUAL DONORS FOR DIRECT CLIENT ASSISTANCE. STONE HOUSE PROVIDES DIRECT CLIENT ASSISTANCE IN A VARIETY OF FORMS INCLUDING RENT : ARREARAGE AND EMERGENCY PAYMENTS FOR UTILITIES AND RENT; MOVING COSTS, INCLUDING FIRST AND LAST MONTH'S RENT WITH SECURITY DEPOSITS; RENTAL REAL ESTATE BROKER'S FEES; MOTEL BILLS; ONGOING RENTAL SUBSIDIES; RENT FORGIVENESS; APPLICATION FEES AND TUITION SUBSIDIES FOR EDUCATIONAL PROGRAMS; BASIC NEEDS SUCH AS FOOD, CLOTHING, MEDICINES AND TRANSPORTATION SUBSIDIES. PAYMENT OF CLIENT ASSISTANCE REQUIRES AN INVOICE FROM A SERVICE OR PRODUCT PROVIDER AND IS TRACKED THROUGH THE STONE HOUSE GENERAL LEDGER. ADDITIONAL DOCUMENTATION, INCLUDING A FINANCIAL ASSISTANCE REQUEST FORM IS ALSO REQUIRED. THE FINANCIAL ASSISTANCE REQUEST FORM MUST BE SIGNED BY THE CASE MANAGER OR OTHER STAFF PERSON WHO HAS ASSESSED THE NEED WITH THE CLIENT, AND THE CHIEF PROGRAM OFFICER MUST ALSO SIGN. THE AGENCY ADMINISTRATOR REVIEWS REQUESTS AND INVOICES WITH THE CHIEF OPERATING OFFICER OR OTHER SENIOR LEADER IN ORDER TO ALLOCATE THEM TO THE CORRECT GENERAL LEDGER LINE AND COST CENTER. THE ADMINISTRATOR THEN SUBMITS THE INVOICE TO BILL.COM VIA THE STONE HOUSE ACCOUNTING FIRM, ECRATCHIT. THE ACCOUNTANT REVIEWS THE INVOICES AND MUST APPROVE THEM FOR PAYMENT BEFORE THE CHIEF EXECUTIVE OFFICER ORDERS PAYMENT ELECTRONICALLY. EACH WEEK THE ACCOUNTANT AND THE EXECUTIVE TEAM REVIEW CONTRACT BILLING AND RESTRICTED FUND RELEASES AS A FINAL CHECK THAT THE USE OF THE FUNDS HAS BEEN IN ACCORD WITH FUNDER REQUIREMENTS AND THAT STONE HOUSE FINANCIAL RECORDS ACCURATELY REFLECT THE FLOW OF FUNDS. SINCE REQUIREMENTS VARY FROM FUNDER TO FUNDER, STONE HOUSE CONDUCTS AN ASSESSMENT TO DETERMINE NEED AND APPROPRIATENESS OF REQUESTED ASSISTANCE AND PROVIDES SUPPORT SERVICES TO HELP MITIGATE POSSIBLE FUTURE NEED. ASSISTANCE FUNDS ARE TRANSFERRED TO A THIRD PARTY (LANDLORD, UTILITY COMPANY, EDUCATIONAL INSTITUTION, ETC.) RATHER THAN TO THE CLIENT DIRECTLY. FOR BASIC NEEDS, STONE HOUSE PROVIDES GIFT CARDS TO APPROPRIATE RETAIL OUTLETS SO THAT CLIENTS CAN PURCHASE FOOD, CLOTHING, AND PRESCRIPTION MEDICATIONS THEMSELVES. DISTRIBUTION OF THESE CARDS IS LOGGED AND TRACKED BY THE CPO AND THE CDO. IN FY 2024, STONE HOUSE PROVIDED EMERGENCY SHELTER ASSISTANCE TO INDIVIDUALS. HOUSEHOLDS ALSO PARTICIPATED IN THE STONE HOUSE COMMUNITY HOUSING STABILIZATION PROGRAM. STONE HOUSE PROVIDED MEALS THROUGH THEIR COMMUNITY SHELTER AND EARLY LEARNING CHILDCARE CENTER. IN ADDITION, STONE HOUSE PROVIDED WINTER COATS, BACKPACKS FULL OF SCHOOL SUPPLIES, PERSONAL HYGIENE ITEMS, DIAPERS AND OTHER CLOTHING ITEMS. STONE HOUSE PLACED HOUSEHOLDS INTO STABLE HOUSING UNDER THE TH-RRH PROGRAM. STONE HOUSE HAS AN ADDITIONAL HOUSING PLACEMENT AND STABILIZATION POSITION FUNDED BY VOCA THAT HAS BEEN RESPONSIBLE FOR PLACING AND OR SUSTAINING FAMILIES IN STABILIZED HOUSING. THESE FAMILIES ARE FOLLOWED FOR A YEAR, AFTER WHICH WE DO NOT TRACK THEIR STATUS; BUT ALL WERE HOUSED AT THE CONCLUSION OF THE FISCAL YEAR. IN ADDITION, WE HAVE SURVIVOR HOUSEHOLDS LIVING IN OUR NEW BUILDING AT 1 WESTMINSTER AVENUE IN ROXBURY AND ALL ARE SURVIVOR FAMILIES ELIGIBLE FOR ONGOING SUPPORT SERVICES. X X 0 0 0 0 0 0 0 0 0 NANCY OWENS HESS EXECUTIVE DIRECTOR 140719 0 0 0 0 0 3433 0 12038 0 156190 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS AUTHORIZED THE AUDIT COMMITTEE TO REVIEW AND APPROVE THE FORM 990 PRIOR TO ITS FILING. THE FORM 990 WAS THEN AUTHORIZED AND SIGNED BY THE ORGANIZATION'S INTERIM CHIEF EXECUTIVE OFFICER. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS REQUIRES AN ANNUAL DECLARATION FROM ALL BOARD MEMBERS AND SENIOR MANAGEMENT AS TO THE EXISTENCE AND DISCLOSURE OF ANY POTENTIAL CONFLICTS OF INTEREST. THE BOARD MEMBERS SIGN A DISCLOSURE STATEMENT. ANY POTENTIAL CONFLICTS ARE DISCUSSED BY THE DIS-INTERESTED BOARD MEMBERS, WHILE THE PARTY IN POTENTIAL CONFLICT IS REQUIRED TO LEAVE THE ROOM. BOARD MEETING MINUTES WILL DOCUMENT THE DISCUSSION AND DECISION MAKING PROCESS. IN THE EVENT OF A POTENTIAL CONFLICT, PROCEDURES TO OBTAIN COMPETITIVE BIDS AND DILIGENCE ON FAIR MARKET VALUE WILL BE ESTABLISHED. FORM 990, PART VI, SECTION B, LINE 15A STONE HOUSE'S EXECUTIVE COMPENSATION PROGRAM IS ADMINISTERED BY THE STONE HOUSE CEO IN CONJUNCTION WITH THE BOARD OF DIRECTORS. THE CEO AND THE BOARD ARE RESPONSIBLE FOR ESTABLISHING AND MAINTAINING A COMPETITIVE COMPENSATION PROGRAM FOR THE KEY EXECUTIVES OF THE ORGANIZATION. THE CEO AND THE BOARD MEET AS NEEDED TO REVIEW THE COMPENSATION PROGRAM AND MAKE RECOMMENDATIONS FOR ANY CHANGES, AS APPROPRIATE. WITH RESPECT TO THE CEO, A PERFORMANCE EVALUATION IS CONDUCTED AND REVIEWED, GENERALLY ON AN ANNUAL BASIS AND IS INTENDED TO ENSURE THAT THE COMPENSATION PROGRAM FOR THE CEO FALLS WITHIN A REASONABLE RANGE OF COMPETITIVE PRACTICES FOR COMPARABLE POSITIONS AMONG SIMILARLY SITUATED ORGANIZATIONS. FOLLOWING THIS REVIEW, THE BOARD REVIEWS AND APPROVES, THE CEO'S BASE SALARY AND ANNUAL INCENTIVE ADJUSTMENTS, IF ANY. A SELECTED FEW MEMBERS OF THE BOARD REVIEW AND RECOMMEND TO THE BOARD SALARY APPROVAL AND INCENTIVE AWARDS FOR THE CEO. FORM 990, PART VI, SECTION C, LINE 19 ANOTHER WEBSITE AND UPON REQUEST FORM 990, PART XI, LINE 8 WW-LIHTC, LLC RECEIVED FINANCING THROUGH THE CITY OF BOSTON, ORIGINALLY STRUCTURED AS A GRANT TO STONE HOUSE AND A SPONSOR LOAN TO THE PROJECT IN THE AMOUNT OF $1,000,000. THE PROMISSORY NOTE BEARS INTEREST AT THE RATE OF 3.25%, COMPOUNDED ANNUALLY, WITH PAYMENTS DEFERRED UNTIL THE MATURITY DATE OF MARCH 28, 2050, OR UPON DEFAULT. THE UNDERLYING INTENTIONS OF THE TRANSACTION WERE ULTIMATELY FOR STONE HOUSE TO TRANSFER AND ASSIGN ITS RIGHTS IN THE NOTE BACK TO THE CITY OF BOSTON. STONE HOUSE ACCRUED INTEREST INCOME ON THE NOTE THROUGH JUNE 30, 2023, AT WHICH DATE THE OUTSTANDING LOAN BALANCE INCLUDING ACCRUED INTEREST WAS $1,101,952. DURING THE FY 2024 AUDIT, AFTER STONE HOUSE REQUESTED CLARIFICATION OF THE LOAN MODIFICATIONS, IT WAS DETERMINED THAT THE EFFECTIVE DATE OF THE ASSIGNMENT TO THE CITY OF BOSTON WAS RETROACTIVE TO COINCIDE WITH CERTAIN TRIGGER EVENTS WHICH OCCURRED AT AN EARLIER CONSTRUCTION AND FINANCE CLOSING. ACCORDINGLY, STONE HOUSE HAS RESTATED ITS FY 2023 FINANCIAL STATEMENTS TO REMOVE INTEREST INCOME IN THE AMOUNT OF $34,686 FOR THE YEAR ENDED JUNE 30, 2023 AND THE SPONSOR NOTE RECEIVABLE IN THE AMOUNT OF $1,067,266 AS OF JULY 1, 2022. WESTMINSTERWASHINGTONNMTC INC PO BOX 300039 JAMAICA PLAIN MA 02130 832219995 SUPPORTING ORGANIZATION OF ROXBURY STONE HOUSE, INC. MA 501(C)(3) LINE 12A, I ROXBURY STONE HOUSE INC 1 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 WESTMINSTERWASHINGTONNMTC INC D 206326 CONSTRUCTION BRIDGE LOAN WESTMINSTERWASHINGTONNMTC INC K 66996 RENT PAID WESTMINSTERWASHINGTONNMTC INC D 61124 OTHER PAYABLES