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Nonprofiteer
← JAMAICA PLAIN NEIGHBORHOOD DEVELOPMENT CORPORATION

Form 990 for tax year 2023

Filed by JAMAICA PLAIN NEIGHBORHOOD DEVELOPMENT CORPORATION.

Totals

Total revenue
$10,049,053
Total expenses
$10,435,338
Contributions and grants received
$2,349,399
Grants paid
$74,845
Program service revenue
$7,531,675
Investment income
$54,432
Other revenue
$113,547
Total assets, end of year
$25,640,757
Total liabilities, end of year
$15,502,490
Net assets or fund balances, end of year
$10,138,267
Program services expenses (Part IX)
$8,909,914
Management and general expenses
$1,153,419
Fundraising expenses
$372,005
Program service expenses (Part III)
$8,909,914

Program services were 85.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $1,063,868

  • 1f · All other contributions, gifts and grants

    $1,285,531

  • 2a · Program service revenue: CHILD CARE PROGRAM

    total $4,559,789 · related or exempt $4,559,789

  • 2b · Program service revenue: ADMIN, PROJECT & ASSET MGMT FEE

    total $1,332,290 · related or exempt $1,332,290

  • 2c · Program service revenue: RENTAL INCOME

    total $747,813 · related or exempt $747,813

  • 2d · Program service revenue: PROJECT DEVELOPMENT FEE

    total $539,208 · related or exempt $539,208

  • 2e · Program service revenue: INCOME FROM PARTNERSHIP INVESTMEN

    total $352,575 · related or exempt $352,575

  • 3 · Investment income

    total $54,432 · excluded $54,432

  • 11a · Other revenue: OTHER INCOME

    total $77,586 · related or exempt $77,586

  • 11b · Other revenue: LOAN FORGIVENESS

    total $35,961 · related or exempt $35,961

  • 11e · Other revenue, total

    $113,547

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $74,845 · program services $74,845

  • 5 · Compensation of officers, directors and key employees

    total $353,518 · program services $212,111 · management and general $106,053 · fundraising $35,354

  • 7 · Other salaries and wages

    total $2,499,233 · program services $2,137,608 · management and general $233,330 · fundraising $128,295

  • 9 · Other employee benefits

    total $300,050 · program services $252,998 · management and general $30,957 · fundraising $16,095

  • 10 · Payroll taxes

    total $264,326 · program services $218,208 · management and general $31,049 · fundraising $15,069

  • 11a · Fees: management

    total $28,115 · program services $28,115

  • 11b · Fees: legal

    total $67,780 · program services $9,959 · management and general $57,821

  • 11c · Fees: accounting

    total $198,902 · program services $15,285 · management and general $183,617

  • 11g · Fees: other

    total $4,721,004 · program services $4,332,027 · management and general $361,376 · fundraising $27,601

  • 12 · Advertising and promotion

    total $14,828 · program services $12,180 · management and general $1,782 · fundraising $866

  • 13 · Office expenses

    total $582,877 · program services $479,400 · management and general $69,662 · fundraising $33,815

  • 16 · Occupancy

    total $527,660 · program services $512,581 · management and general $10,151 · fundraising $4,928

  • 17 · Travel

    total $28,924 · program services $23,756 · management and general $3,479 · fundraising $1,689

  • 19 · Conferences, conventions and meetings

    total $87,701 · program services $72,033 · management and general $10,548 · fundraising $5,120

  • 20 · Interest

    total $3,636 · program services $3,448 · management and general $127 · fundraising $61

  • 22 · Depreciation, depletion and amortization

    total $217,786 · program services $205,412 · management and general $8,330 · fundraising $4,044

  • 23 · Insurance

    total $40,594 · program services $36,279 · management and general $2,905 · fundraising $1,410

  • 24a · Other expenses: BAD DEBT EXPENSE

    total $200,452 · program services $200,452

  • 24b · Other expenses: PROGRAM SUPPLIES

    total $180,655 · program services $51,166 · management and general $34,109 · fundraising $95,380

  • 24c · Other expenses: DUES AND SUBSCRIPTIONS

    total $39,023 · program services $32,051 · management and general $4,694 · fundraising $2,278

  • 24d · Other expenses: CONTRIBUTIONS

    total $3,429 · management and general $3,429

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,661,256 · end of year $1,204,672

  • 2 · Savings and temporary cash investments

    beginning of year $5,975,627 · end of year $3,619,950

  • 3 · Pledges and grants receivable

    beginning of year $536,915 · end of year $560,894

  • 4 · Accounts receivable

    beginning of year $309,663 · end of year $193,010

  • 7 · Other notes and loans receivable

    beginning of year $2,713,606 · end of year $2,704,372

  • 9 · Prepaid expenses and deferred charges

    beginning of year $29,726 · end of year $48,195

  • 10a · Land, buildings and equipment: cost or other basis

    $7,417,463

  • 10b · Land, buildings and equipment: accumulated depreciation

    $2,681,893

  • 10c · Land, buildings and equipment, net

    beginning of year $4,798,583 · end of year $4,735,570

  • 13 · Investments: program-related

    beginning of year $227,350 · end of year $227,350

  • 14 · Intangible assets

    beginning of year $76,764 · end of year $62,176

  • 15 · Other assets

    beginning of year $13,220,698 · end of year $12,284,568

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,825,376 · end of year $2,227,422

  • 19 · Deferred revenue

    beginning of year $625,566 · end of year $364,634

  • 23 · Secured mortgages and notes payable

    beginning of year $14,164,388 · end of year $12,120,779

  • 24 · Unsecured notes and loans payable

    beginning of year $135,961 · end of year $100,000

  • 25 · Other liabilities

    beginning of year $2,274,345 · end of year $689,655

  • 27 · Net assets without donor restrictions

    beginning of year $10,297,052 · end of year $9,504,054

  • 28 · Net assets with donor restrictions

    beginning of year $227,500 · end of year $634,213

Mission and programs · 2023

Mission

JPNDC IS A NEIGHBORHOOD DEVELOPMENT CORPORATION WHICH WORKS CLOSELY WITH NEIGHBORHOOD RESIDENTS, ORGANIZATIONS, AND BUSINESSES TO CARRY OUT COMMUNITY DEVELOPMENT PROJECTS TO BENEFIT LOW INCOME RESIDENTS SUCH AS DEVELOPING AFFORDABLE HOUSING, PROVIDING JOB SERVICES, AND SPONSORING COMMUNITY ORGANIZING ACTIVITIES.

  • THE ECONOMIC DEVELOPMENT PROGRAM REACHES INTO THE COMMUNITY TO SERVE INDIVIDUALS, FAMILIES AND BUSINESSES IN NEED OF SUPPORT AND ASSISTANCE. THE TYPES OF SERVICES INCLUDE, BUT ARE NOT LIMITED TO, A HOME-BASED CHILD CARE PROGRAM, JOB SEARCH AND PLACEMENT ASSISTANCE, TECHNICAL ASSISTANCE FOR SMALL BUSINESSES AND FINANCIAL STABILITY PROGRAMS FOR FAMILIES.

    Expenses $6,924,541 · Grants $74,845

  • THE REAL ESTATE DEVELOPMENT PROGRAM REACHES INTO THE COMMUNITY, WITH CITIZEN INVOLVEMENT, TO PROVIDE AFFORDABLE HOUSING FOR QUALIFIED INDIVIDUALS. AFFORDABLE HOUSING IS BEING CREATED THROUGH THE DEVELOPMENT OF MULTIPLE SITES IN AND AROUND JP. WHILE THE COMPANY'S PRIMARY GOAL IS TO PROVIDE AFFORDABLE HOUSING, DEVELOPMENT ACTIVITIES ALSO INCLUDE MARKET RATE HOUSING, COMMERCIAL AND RETAIL SPACE IN ORDER TO REVITALIZE THE COMMUNITY IN A COMPREHENSIVE MANNER. THESE REAL ESTATE DEVELOPMENT PROJECTS ARE EITHER WHOLLY-OWNED BY THE COMPANY OR ARE BEING DEVELOPED TOGETHER WITH VARIOUS JOINT VENTURE PARTNERS.

    Expenses $1,543,944 · Revenue $7,645,222

  • THE COMMUNITY ORGANIZING PROGRAM REACHES INTO THE COMMUNITY TO PROVIDE CITIZEN ASSISTANCE IN AN EFFORT TO EMPOWER THE COMMUNITY. SERVICES INCLUDE, BUT ARE NOT LIMITED TO, TRAINING COMMUNITY LEADERS, HOUSING ADVOCACY, SAFETY INITIATIVES AND PRESERVATION OF CULTURAL AND ECONOMIC DIVERSITY.

    Expenses $441,429

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • CHARLES HILLS

    CO-CHAIR, TREASURER

    Total calculated
    $0
    Hours/week
    1 + 3 related

  • ANNE GELBSPAN

    CO-CHAIR

    Total calculated
    $0
    Hours/week
    1 + 4 related

  • KATHY BROWN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • BASHIER KAYOU

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • YVETTE FERNANDEZ

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • MARC EBUNA

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • MICHAEL FISHBEIN

    DIRECTOR (AS OF 5/23)

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • JOSHUA MCFADDEN

    DIRECTOR (AS OF 5/23)

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • PAM BENDER

    DIRECTOR (AS OF 5/23)

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • DANILO MORALES

    DIRECTOR (UNTIL 11/2023)

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • TARA ROUSSEAU

    DIRECTOR (UNTIL 11/2023)

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • TERONDA ELLIS

    CHIEF EXECUTIVE OFFICER

    Total calculated
    $181,818
    From this org
    $163,468
    From related orgs
    $0
    Other
    $18,350
    Hours/week
    40 + 6 related

    Schedule J breakdown matched by us

    Base
    $163,468
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $18,350
    Filer's total
    $181,818

  • DIANNE MALONEY

    FORMER CFO

    Total calculated
    $106,494
    From this org
    $101,427
    From related orgs
    $0
    Other
    $5,067
    Hours/week
    40 + 6 related

  • JEFF AIMONETTI

    CURRENT CFO

    Total calculated
    $12,690
    From this org
    $12,615
    From related orgs
    $0
    Other
    $75
    Hours/week
    40 + 6 related

  • CHRISTOPHER D'ANTONIO

    FORMER CFO

    Total calculated
    $52,516
    From this org
    $52,516
    From related orgs
    $0
    Other
    $0
    Hours/week
    40 + 6 related

  • REBECCA MAUTNER

    VP OF RE DEVELOPMENT & ASSETS

    Total calculated
    $161,544
    From this org
    $157,132
    From related orgs
    $0
    Other
    $4,412
    Hours/week
    32

    Schedule J breakdown matched by us

    Base
    $157,132
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $4,412
    Filer's total
    $161,544

  • GIOVANNY VALENCIA

    DIRECTOR OF ORGANIZING

    Total calculated
    $128,377
    From this org
    $124,742
    From related orgs
    $0
    Other
    $3,635
    Hours/week
    40

  • ERIKA GUERRA

    ASSOC. DIRECTOR OF RE

    Total calculated
    $140,498
    From this org
    $129,927
    From related orgs
    $0
    Other
    $10,571
    Hours/week
    40

  • SALLY SWENSON

    DIR. FUNDRAISING & COMMUNICATIONS

    Total calculated
    $126,411
    From this org
    $110,615
    From related orgs
    $0
    Other
    $15,796
    Hours/week
    40

  • GINA HUDSON

    VP OF ECONOMIC DEVELOPMENT PROGRAMS

    Total calculated
    $130,217
    From this org
    $111,298
    From related orgs
    $0
    Other
    $18,919
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
COMPENSATION OF THE ORGANIZATION'S CEO AND OTHER TOP MANAGEMENT OFFICIALS IS REVIEWED BY THE BOARD OF DIRECTORS. ANY INCREASES ARE ALSO APPROVED BY THE BOARD OF DIRECTORS. COMPENSATION OF THE ORGANIZATION'S OTHER OFFICERS AND KEY EMPLOYEES IS APPROVED BY THE BOARD OF DIRECTORS AND THE CEO.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • CHURCH SQUARE SRO LLC

    AFFORDABLE HOUSING · MA · income $709,575 · assets $5,044,951

    Directly controlled by JAMAICA PLAIN NEIGHBORHOOD DEVELOPMENT CORPORATION

  • CALL CAROLINA LLC

    AFFORDABLE HOUSING · MA · income $438 · assets $18,930

    Directly controlled by JAMAICA PLAIN NEIGHBORHOOD DEVELOPMENT CORPORATION

  • CHENEYSCHUYLER LLC

    AFFORDABLE HOUSING · MA · income $0 · assets $4,420,524

    Directly controlled by JAMAICA PLAIN NEIGHBORHOOD DEVELOPMENT CORPORATION

  • 3371 WASHINGTON OWNER LLC

    AFFORDABLE HOUSING · MA · income $29,421 · assets $4,178,929

    Directly controlled by 3371 WASHINGTON MANAGER LLC

  • CHENEY HOMES MM LLC

    AFFORDABLE HOUSING · MA · income $0 · assets $0

    Directly controlled by JAMAICA PLAIN NEIGHBORHOOD DEVELOPMENT CORPORATION

  • MHA B2 GP LLC

    AFFORDABLE HOUSING · MA · income $0 · assets $0

    Directly controlled by JAMAICA PLAIN NEIGHBORHOOD DEVELOPMENT CORPORATION

  • 3371 WASHINGTON MANAGER LLC

    AFFORDABLE HOUSING · MA · income $0 · assets $0

    Directly controlled by JAMAICA PLAIN NEIGHBORHOOD DEVELOPMENT CORPORATION

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • 25 AMORY MM LLC

    C · AFFORDABLE HOUSING · MA · 100% owned · share of income -$1,469 · controlled entity

    Directly controlled by JAMAICA PLAIN NEIGHBORHOOD DEVELOPMENT CORPORATION

  • 3371 WASHINGTON DEVELOPER LLC

    C · AFFORDABLE HOUSING · MA · 50% owned

    Directly controlled by JAMAICA PLAIN NEIGHBORHOOD DEVELOPMENT CORPORATION

  • 61 HEATH MM LLC

    C · AFFORDABLE HOUSING · MA · 100% owned · share of income -$1,505 · share of assets -$124 · controlled entity

    Directly controlled by JAMAICA PLAIN NEIGHBORHOOD DEVELOPMENT CORPORATION

  • 75 AMORY MM LLC

    C · AFFORDABLE HOUSING · MA · 100% owned · share of income -$1,456 · share of assets $100 · controlled entity

    Directly controlled by JAMAICA PLAIN NEIGHBORHOOD DEVELOPMENT CORPORATION

  • CENTRE CREIGHTON APARTMENTS MM LLC

    C · AFFORDABLE HOUSING · MA · 100% owned · controlled entity

    Directly controlled by JAMAICA PLAIN NEIGHBORHOOD DEVELOPMENT CORPORATION

  • JP SCATTERED SITE MM LLC

    C · AFFORDABLE HOUSING · MA · 75% owned · share of income -$1,199 · share of assets $75 · controlled entity

    Directly controlled by JPSSC HOUSING CORPORATION

  • JPNDC PITTS MM LLC

    C · AFFORDABLE HOUSING · MA · 55% owned · share of income -$944 · controlled entity

    Directly controlled by JAMAICA PLAIN NEIGHBORHOOD DEVELOPMENT CORPORATION

  • JPSSC HOUSING CORPORATION

    C · AFFORDABLE HOUSING · MA · 100% owned · share of assets $508 · controlled entity

    Directly controlled by JAMAICA PLAIN NEIGHBORHOOD DEVELOPMENT CORPORATION

  • PONDVIEW JP INC

    C · AFFORDABLE HOUSING · MA · 79% owned · share of income -$847 · share of assets $79 · controlled entity

    Directly controlled by JAMAICA PLAIN NEIGHBORHOOD DEVELOPMENT CORPORATION

  • WALNUT AVENUE APARTMENTS GP LLC

    C · AFFORDABLE HOUSING · MA · 100% owned · share of income -$1,014 · controlled entity

    Directly controlled by JAMAICA PLAIN NEIGHBORHOOD DEVELOPMENT CORPORATION

Provenance

Return type
form_990
Tax year
2023
Filed
12 November 2024
IRS schema version
2023v5.1
Source object
202443259349301504

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