2025-07-07T10:01:44-05:00 2024-12-31 333709623 COHNREZNICK ADVISORY LLC 500 EAST PRATT STREET 4TH FLOOR BALTIMORE MD 21202 990 2024-01-01 271087138 419 WALNUT INC C/O ROGERSON COMMUNITIES INC 419W 6174695800 1 FLORENCE STREET BOSTON MA 02131 VICTORIA WILLIAMS CO-PRESIDENT 6174695800 2025-06-24 1 1 LORI ROTHE YOKOBOSKY P01273422 4107834900 2024 2025-03-06 01:10:19Z VICTORIA WILLIAMS 1 FLORENCE STREET BOSTON MA 02131 432139 0 X WWW.ROGERSON.ORG X 2009 MA TO PROVIDE ELDERLY AND LOW-INCOME PERSONS WITH HOUSING FACILITIES AND SEVICES SPECIALLY DESIGNED TO MEET THEIR PHYSICAL, SOCIAL, AND PSYCHOLOGICAL NEED AND TO PROMOTE THEIR HEALTH, SAFETY, SECURITY HAPPINESS AND USEFULNESS IN LONGER LIVING. 8 8 0 8 0 0 0 0 413920 419137 11456 13002 0 0 425376 432139 0 0 0 0 42659 50023 0 0 0 631630 709573 674289 759596 -248913 -327457 8628366 8371016 4589654 4659761 4038712 3711255 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 690261 419137 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. 690261 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 5 0 1 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 CHERYL DORSEY TREASURER 0.15 4.15 X X 0 0 0 MARIE E COLEMAN DIRECTOR 0.15 4.15 X 0 0 0 MARILYN FLOWERS MARION ASST. CLERK 0.15 4.15 X X 0 0 0 NANCY EMERSON-LOMBARDO CLERK 0.15 4.15 X X 0 0 0 RUDOLPH R RUSSELL JR CO-PRESIDENT 0.15 4.15 X X 0 0 0 VICTORIA WILLIAMS CO-PRESIDENT 0.15 4.15 X X 0 0 0 ROYAL L BOLLING JR DIRECTOR 0.15 4.15 X 0 0 0 LOUIS A ELISA II VICE PRESIDENT 0.15 4.15 X X 0 0 0 NATALYA LESHCHINER CHIEF FINANCIAL OFFICER 0.15 0.00 X 0 276206 0 WALTER RAMOS PRESIDENT 0.15 0.00 X 0 639333 0 0 915539 0 0 0 1 0 0 RENTAL INCOME 623990 415755 415755 LAUNDRY INCOME 623990 3382 3382 419137 13002 13002 432139 419137 0 13002 50023 50023 33531 33531 689 689 35804 35804 13520 13520 5309 5309 156115 156115 272981 272981 60292 60292 REPAIRS & MAINTENANCE 92293 92293 PAYROLL PROCESSING FEE 35698 35698 MISC. TAXES AND PERMITS 3341 3341 759596 690261 69335 0 1853 5746 13602 4891 13770 6680 10575391 2732620 8114540 7842771 484601 510928 8628366 8371016 324558 386813 10331 10984 4252348 4253560 2417 8404 4589654 4659761 X -1649888 -1977345 5688600 5688600 4038712 3711255 8628366 8371016 -327457 0 X 0 1 X 0 1 1 X 394722 402799 413864 413920 419137 2044442 394722 402799 413864 413920 419137 2044442 0 0 0 2044442 3512 956 3181 11456 13002 32107 3512 956 3181 11456 13002 32107 398234 403755 417045 425376 432139 2076549 0.98450 0.98960 0.01550 0.01040 X 0 1 X 10442951 2600381 7842570 132440 132239 201 7842771 ESCROW 6534 SECURITY DEPOSITS 12674 REPLACEMENT RESERVE 491720 510928 ACCRUED MANAGEMENT FEE 8404 8404 X 432139 0 432139 0 432139 759596 0 759596 0 759596 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, 2024 AND 2023. 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, 2024, 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 2021 REMAIN OPEN. 0 0 0 0 0 0 0 0 0 WALTER RAMOS PRESIDENT 0 457600 0 91637 0 90096 0 22880 0 9298 0 671511 0 0 NATALYA LESHCHINER CHIEF FINANCIAL OFFICER 0 233138 0 19261 0 23807 0 9378 0 18847 0 304431 0 0 PART I, LINE 3 ROGERSON COMMUNITIES, INC. (04-2104319) IS AN UNRELATED ORGANIZATION THAT ESTABLISHES COMPENSATION FOR NATALYA LESHCHINER AND WALTER RAMOS. THE METHODS USED TO ESTABLISH COMPENSATION ARE AS FOLLOWS: COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, FORM 990 OF OTHER ORGANIZATIONS, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY OR STUDY AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. 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. FORWARD INC CO ROGERSON COMMUNITIES ONE FLORENCE STREET BOSTON MA 02131 042771148 LOW INCOME HOUSING MA 501(C)(3) PF N/A 0 25 SCHOOL STREET INC CO ROGERSON COMMUNITIES ONE FLORENCE STREET BOSTON MA 02131 200747495 LOW INCOME HOUSING MA 501(C)(3) LINE 10 FORWARD INC 0 COUNCIL OF ELDERS HOUSING CORPORATION ONE FLORENCE STREET BOSTON MA 02131 042802804 LOW INCOME HOUSING MA 501(C)(3) LINE 10 FORWARD INC 0 COUNCIL TOWER LIMITED PARTNERSHIP 1 FLORENCE STREET BOSTON MA 02131 042802804 LOW INCOME HOUSING MA N/A 0 0 2055 COLUMBUS AVENUE LP 1 FLORENCE STREET BOSTON MA 02131 200426070 LOW INCOME HOUSING MA N/A 0 0 2055 COLUMBUS AVENUE INC 1 FLORENCE STREET BOSTON MA 02131 571149802 LOW INCOME 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