Totals
- Total revenue
- $432,139
- Total expenses
- $759,596
- Contributions and grants received
- $0
- Grants paid
- $0
- Program service revenue
- $419,137
- Investment income
- $13,002
- Other revenue
- $0
- Total assets, end of year
- $8,371,016
- Total liabilities, end of year
- $4,659,761
- Net assets or fund balances, end of year
- $3,711,255
- Program services expenses (Part IX)
- $690,261
- Management and general expenses
- $69,335
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $690,261
Program services were 90.9% 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.
-
2a · Program service revenue: RENTAL INCOME
total $415,755 · related or exempt $415,755
-
2b · Program service revenue: LAUNDRY INCOME
total $3,382 · related or exempt $3,382
-
3 · Investment income
total $13,002 · excluded $13,002
Functional expenses
Part IX, the statement of functional expenses.
-
7 · Other salaries and wages
total $50,023 · program services $50,023
-
11a · Fees: management
total $33,531 · management and general $33,531
-
11b · Fees: legal
total $689 · program services $689
-
11c · Fees: accounting
total $35,804 · management and general $35,804
-
13 · Office expenses
total $13,520 · program services $13,520
-
14 · Information technology
total $5,309 · program services $5,309
-
16 · Occupancy
total $156,115 · program services $156,115
-
22 · Depreciation, depletion and amortization
total $272,981 · program services $272,981
-
23 · Insurance
total $60,292 · program services $60,292
-
24a · Other expenses: REPAIRS & MAINTENANCE
total $92,293 · program services $92,293
-
24b · Other expenses: PAYROLL PROCESSING FEE
total $35,698 · program services $35,698
-
24c · Other expenses: MISC. TAXES AND PERMITS
total $3,341 · program services $3,341
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $1,853 · end of year $5,746
-
4 · Accounts receivable
beginning of year $13,602 · end of year $4,891
-
9 · Prepaid expenses and deferred charges
beginning of year $13,770 · end of year $6,680
-
10a · Land, buildings and equipment: cost or other basis
$10,575,391
-
10b · Land, buildings and equipment: accumulated depreciation
$2,732,620
-
10c · Land, buildings and equipment, net
beginning of year $8,114,540 · end of year $7,842,771
-
15 · Other assets
beginning of year $484,601 · end of year $510,928
-
17 · Accounts payable and accrued expenses
beginning of year $324,558 · end of year $386,813
-
21 · Escrow or custodial account liability
beginning of year $10,331 · end of year $10,984
-
23 · Secured mortgages and notes payable
beginning of year $4,252,348 · end of year $4,253,560
-
25 · Other liabilities
beginning of year $2,417 · end of year $8,404
-
27 · Net assets without donor restrictions
beginning of year -$1,649,888 · end of year -$1,977,345
-
28 · Net assets with donor restrictions
beginning of year $5,688,600 · end of year $5,688,600
Mission and programs · 2024
Mission
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.
Activities or mission (Part I)
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.
-
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.
Expenses $690,261 · Revenue $419,137
As filed on the 2024 return.
Listed in Part VII
-
Cheryl DorseyCHERYL DORSEY
TREASURER
- Total calculated
- $0
- Hours/week
- 0.15 + 4.15 related
-
Marie E ColemanMARIE E COLEMAN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0.15 + 4.15 related
-
Marilyn Flowers MarionMARILYN FLOWERS MARION
ASST. CLERK
- Total calculated
- $0
- Hours/week
- 0.15 + 4.15 related
-
Nancy Emerson-LombardoNANCY EMERSON-LOMBARDO
CLERK
- Total calculated
- $0
- Hours/week
- 0.15 + 4.15 related
-
Rudolph R Russell JrRUDOLPH R RUSSELL JR
CO-PRESIDENT
- Total calculated
- $0
- Hours/week
- 0.15 + 4.15 related
-
Victoria WilliamsVICTORIA WILLIAMS
CO-PRESIDENT
- Total calculated
- $0
- Hours/week
- 0.15 + 4.15 related
-
Royal L Bolling JrROYAL L BOLLING JR
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0.15 + 4.15 related
-
Louis A Elisa IILOUIS A ELISA II
VICE PRESIDENT
- Total calculated
- $0
- Hours/week
- 0.15 + 4.15 related
-
Natalya LeshchinerNATALYA LESHCHINER
CHIEF FINANCIAL OFFICER
- Total calculated
- $276,206
- From this org
- $0
- From related orgs
- $276,206
- Other
- $0
- Hours/week
- 0.15
Schedule J breakdown matched by us
- Base
- $0 + $233,138 related
- Bonus
- $0 + $19,261 related
- Other
- $0 + $23,807 related
- Deferred
- $0 + $9,378 related
- Nontaxable benefits
- $0 + $18,847 related
- Filer's total
- $0 + $304,431 related
-
Walter RamosWALTER RAMOS
PRESIDENT
- Total calculated
- $639,333
- From this org
- $0
- From related orgs
- $639,333
- Other
- $0
- Hours/week
- 0.15
Schedule J breakdown matched by us
- Base
- $0 + $457,600 related
- Bonus
- $0 + $91,637 related
- Other
- $0 + $90,096 related
- Deferred
- $0 + $22,880 related
- Nontaxable benefits
- $0 + $9,298 related
- Filer's total
- $0 + $671,511 related
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
None.
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
- 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.
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
No itemized grants to organizations 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.
-
FORWARD INC CO ROGERSON COMMUNITIES
501(C)(3) · LOW INCOME HOUSING · MA
-
25 SCHOOL STREET INC CO ROGERSON COMMUNITIES
501(C)(3) · LOW INCOME HOUSING · MA
Directly controlled by FORWARD INC
-
COUNCIL OF ELDERS HOUSING CORPORATION
501(C)(3) · LOW INCOME HOUSING · MA
Directly controlled by FORWARD INC
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.
Related partnerships
Part III: related organizations taxable as a partnership, with the filer's share.
-
COUNCIL TOWER LIMITED PARTNERSHIP
LOW INCOME HOUSING · MA
-
2055 COLUMBUS AVENUE LP
LOW INCOME HOUSING · MA
Related corporations and trusts
Part IV: related organizations taxable as a corporation or trust.
-
2055 COLUMBUS AVENUE INC
C · LOW INCOME HOUSING · MA
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 24 June 2025
- IRS schema version
- 2024v5.2
- Source object
- 202531889349300718
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