2025-07-11T14:50:44-05:00 2024-12-31 042734675 DANIEL DENNIS & COMPANY LLP 990 WASHINGTON STREET STE 203 DEDHAM MA 02026 990 2024-01-01 823536947 BOWDOIN MANOR HOUSING INC C/O COMMONWEALTH LAND TRUST BOWD 6174454075 1059 TREMONT STREET SUITE 2 BOSTON MA 02120 IVA COMEY PRESIDENT/CEO 6174454075 2025-07-10 0 COLLEEN DALFONSO P01707306 6172629898 2025-07-09 2024 2025-03-06 01:10:19Z IVA COMEY 1059 TREMONT STREET SUITE 2 BOSTON MA 02120 2309700 0 X COMMONWEALTHLANDTRUST.ORG X 2017 MA TO OWN AND OPERATE A RESIDENTIAL BUILDING FOR LOW-INCOME INDIVIDUALS. 10 9 0 0 0 0 1395368 1858180 238735 277555 44 50 129622 173915 1763769 2309700 0 0 0 0 0 0 0 0 0 1721685 1766809 1721685 1766809 42084 542891 7381284 7732658 5377738 5186221 2003546 2546437 TO OWN AND OPERATE A RESIDENTIAL BUILDING FOR LOW-INCOME INDIVIDUALS. 0 0 1580675 451470 OWNS, OPERATES, MANAGES, AND SERVICES A RESIDENTIAL BUILDING UTILIZED BY LOW INCOME RESIDENTS AND INDIVIDUALS ELIGIBLE FOR COMMONWEALTH OF MASSACHUSETTS DEPARTMENT OF MENTAL HEALTH STAFFED PROGRAMS. BMH INC. OPERATES 120 SINGLE ROOM OCCUPANCY UNITS, WHICH ARE RESERVED FOR LOW INCOME, DISABLED AND FORMERLY HOMELESS INDIVIDUALS. BMH INC. ALSO PROVIDES ON-SITE CASE MANAGEMENT SERVICES. 1580675 1 1 0 0 0 0 0 0 1 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 X 10 9 0 1 0 0 0 0 0 1 0 0 0 1 1 1 1 1 0 0 0 0 MA X THE ORGANIZATION 6174454075 1059 TREMONT STREET SUITE 2 BOSTON MA 02120 IVA COMEY PRESIDENT 0.50 40.00 X X 0 209941 0 ALBERTO CHANG LCSW DIRECTOR 0.50 1.00 X 0 0 0 ALEXANDER SCHULTZ VICE CHAIR 0.50 1.00 X X 0 0 0 ALEXANDRA SCHWEITZER DIRECTOR 0.50 1.00 X 0 0 0 DAVID ROSENBLATT DIRECTOR 0.50 1.00 X 0 0 0 BRUCE HENDERSON CHAIR 0.50 1.00 X X 0 0 0 MARVA SEROTKIN DIRECTOR 0.50 1.00 X 0 0 0 DAVID HALE CLERK 0.50 1.00 X X 0 0 0 AMANDA WALL DIRECTOR 0.50 1.00 X 0 0 0 TAMIRIRASHE GAMBIZA TREASURER 0.50 1.00 X X 0 0 0 MONICA JUSCEN CFO 0.50 40.00 X 0 162350 1616 0 372291 1616 0 0 1 0 0 1858180 1858180 RENTAL INCOME 531390 250329 250329 PROGRAM INCOME 531390 27226 27226 277555 50 50 172598 0 172598 172598 172598 OTHER REVENUE 900099 1317 1317 1317 2309700 451470 0 50 X 152243 152243 20406 20406 3800 3800 694705 660814 33891 16962 16962 331977 331977 422 422 58888 58888 211142 211142 153196 153196 BAD DEBT 74175 74175 MISCELLANEOUS 48893 48893 1766809 1580675 186134 0 1413157 1988282 106092 61419 10375 121114 106395 8151924 2633386 5690295 5518538 50626 47649 7381284 7732658 90893 79286 5178 1198228 1082864 48799 31579 3350092 3367294 684548 625198 5377738 5186221 X 2003546 2546437 2003546 2546437 7381284 7732658 542891 0 X X 0 1 X 1 0 X 717590 1229363 1382804 1395368 1858180 6583305 717590 1229363 1382804 1395368 1858180 6583305 6583305 94589 96186 391349 362012 450153 1394289 92583 91581 105548 6389 1367 297468 8275062 0.79560 0.80340 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2020 AMOUNT: $ 92,583. 2021 AMOUNT: $ 91,581. 2022 AMOUNT: $ 105,548. 2023 AMOUNT: $ 6,389. 2024 AMOUNT: $ 1,367. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 314112 314112 7617006 2523908 5093098 182965 75188 107777 37841 34290 3551 5518538 DUE TO AFFILIATES 625198 625198 X PART IV, LINE 2B: SECURITY DEPOSITS CONSIST OF TENANT SECURITY DEPOSITS COLLECTED AT MOVE-IN. THESE FUNDS ARE REFUNDED TO THE TENANTS UPON MOVE-OUT. PART X, LINE 2: BOWDOIN MANOR HOUSING, INC. EVALUATES TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN ITS TAX RETURNS TO DETERMINE WHETHER THE TAX POSITIONS ARE MORE-LIKELY-THAN-NOT OF BEING SUSTAINED BY THE APPLICABLE TAX AUTHORITY. TAX POSITIONS NOT DEEMED TO MEET THE MORE-LIKELY-THAN-NOT THRESHOLD, ALONG WITH ACCRUED INTEREST AND PENALTY THEREON WOULD BE RECORDED AS AN EXPENSE IN THE CURRENT YEAR FINANCIAL STATEMENTS. AT DECEMBER 31, 2024, THE ORGANIZATION BELIEVES THAT IT HAS NO UNCERTAIN TAX POSITIONS WITHIN ITS OPEN TAX YEARS (2021 - 2023). 0 0 0 0 0 0 0 0 0 IVA COMEY PRESIDENT 0 209941 0 0 0 0 0 0 0 0 0 209941 0 0 MONICA JUSCEN CFO 0 162350 0 0 0 0 0 0 0 1616 0 163966 0 0 PART I, LINE 3 ALL EMPLOYEES WERE COMPENSATED BY A RELATED ORGANIZATION WHILE THEY SERVED AS OFFICERS OF THE ORGANIZATION DURING THE FISCAL YEAR. THE RELATED ORGANIZATION USED THE FOLLOWING METHODS TO ESTABLISH COMPENSATION: - FORM 990 OF OTHER ORGANIZATIONS - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE A MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 2010-12-20 3200000 FINANCE CONSTRUCTION AND RENOVATION OF AFFORDABLE HOUSING FACILITY 0 0 0 A 2117136 3200000 400000 2800000 0 0 0 0 A 0 0 0 0 0 0 1 A 0 0 0 0 0 0 0 0 1 A 0 FORM 990, PART VI, SECTION A, LINE 3 COMMONWEALTH LAND TRUST, INC. (CLT), A NONPROFIT ORGANIZATION THAT HAS COMMON BOARD MEMBERS WITH THE CORPORATION, MANAGES THE OPERATIONS OF THE BUILDING, AND PROVIDES SERVICES IN CONNECTION WITH LEASING AND MANAGING THE PROJECT. IN ACCORDANCE WITH THE MANAGEMENT AGREEMENT, THE CORPORATION IS TO PAY ITS MANAGEMENT AGENT A MONTHLY MANAGEMENT FEE EQUAL TO 6% OF GROSS RENTS RECEIVED, AS DEFINED IN THE AGREEMENT. FOR THE YEAR ENDED DECEMBER 31, 2023 THE MANAGEMENT FEE AMOUNTED TO $152,243. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO OTHER COMMITTEES OTHER THAN THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE TAX RETURN IS REVIEWED BY THE CFO AND THE PRESIDENT AND CEO OF COMMONWEALTH LAND TRUST. A COPY IS PROVIDED TO THE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MONITORS THE POLICY ON A CASE BY CASE BASIS FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 33,891. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 33,891. OTHER MANAGEMENT FEES: PROGRAM SERVICE EXPENSES 660,814. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 660,814. FORM 990, PART XII, LINE 2C: NO CHANAGE FROM PRIOR YEAR. COMMONWEALTH LAND TRUST 1059 TREMONT STREET ROXBURY MA 02120 222753637 LOW INCOME HOUSING MA 501(C)(3) LINE 7 N/A 0 123 CRAWFORD STREET INC 1059 TREMONT STREET ROXBURY MA 02120 043178329 LOW INCOME HOUSING MA 501(C)(3) LINE 7 COMMONWEALTH LAND TRUST 0 LOWER ROXBURY APARTMENTS LIMITED PARTNERSHIP 1059 TREMONT STREET ROXBURY MA 02120 010788318 OPERATE LOW INCOME HOUSING IN BOSTON MA N/A 0 0 CGM LIMITED PARTNERSHIP 1059 TREMONT STREET ROXBURY MA 02120 043296172 OPERATE LOW INCOME HOUSING IN BOSTON MA N/A 0 0 CGM INC 1059 TREMONT STREET ROXBURY MA 02120 043296170 PROVIDES ADMINISTRATIVE OVERSIGHT OF CGM LP MA N/A 0 LOWER ROXBURY APARTMENTS INC 1059 TREMONT STREET ROXBURY MA 02120 010788314 PROVIDES ADMINISTRATIVE OVERSIGHT OF LOWER ROXBURY APARTMENTS LP MA N/A 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 1 1 0 0 0