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Nonprofiteer
← PLANNING OFFICE FOR URBAN AFFAIRS INC

Form 990 for tax year 2022

Filed by PLANNING OFFICE FOR URBAN AFFAIRS INC.

Totals

Total revenue
$9,656,311
Total expenses
$2,712,022
Contributions and grants received
$1,015,926
Grants paid
$670,849
Program service revenue
$4,471,002
Investment income
$6,131,214
Other revenue
-$1,961,831
Total assets, end of year
$60,573,850
Total liabilities, end of year
$2,166,075
Net assets or fund balances, end of year
$58,407,775
Program services expenses (Part IX)
$2,074,079
Management and general expenses
$582,625
Fundraising expenses
$55,318
Program service expenses (Part III)
$2,074,079

Program services were 76.5% 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.

  • 1c · Fundraising events

    $254,800

  • 1e · Government grants (contributions)

    $376,808

  • 1f · All other contributions, gifts and grants

    $384,318

  • 2a · Program service revenue: INTEREST ON PROGRAM LOANS

    total $1,835,362 · related or exempt $1,835,362

  • 2b · Program service revenue: CAPITAL DISTRIBUTIONS

    total $1,580,194 · related or exempt $1,580,194

  • 2c · Program service revenue: DEVELOPER FEES

    total $773,320 · related or exempt $773,320

  • 2d · Program service revenue: MANAGEMENT FEES

    total $280,254 · related or exempt $280,254

  • 2e · Program service revenue: OTHER INCOME

    total $1,872 · related or exempt $1,872

  • 3 · Investment income

    total $59,870 · excluded $59,870

  • 6a · Gross rents

    real property $7,545,041

  • 6b · Less rental expenses

    real property $9,569,922

  • 6c · Rental income or loss

    real property -$2,024,881

  • 6d · Net rental income or loss

    total -$2,024,881 · related or exempt -$2,024,881

  • 7a · Gross sales of assets other than inventory

    other assets $6,071,344

  • 7b · Less cost or other basis and sales expenses

    other assets $0

  • 7c · Gain or loss

    other assets $6,071,344

  • 7d · Net gain or loss

    total $6,071,344 · related or exempt $6,071,344

  • 8a · Fundraising events: gross income

    $106,400

  • 8a · Fundraising events: contributions included on line 1c

    $254,800

  • 8b · Fundraising events: direct expenses

    $43,350

  • 8c · Net income from fundraising events

    total $63,050 · excluded $63,050

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $670,849 · program services $670,849

  • 5 · Compensation of officers, directors and key employees

    total $524,737 · program services $410,193 · management and general $114,544

  • 7 · Other salaries and wages

    total $628,767 · program services $395,827 · management and general $201,835 · fundraising $31,105

  • 8 · Pension plan contributions

    total $23,615 · program services $14,988 · management and general $7,474 · fundraising $1,153

  • 9 · Other employee benefits

    total $39,431 · program services $25,027 · management and general $12,479 · fundraising $1,925

  • 10 · Payroll taxes

    total $72,903 · program services $46,271 · management and general $23,072 · fundraising $3,560

  • 11b · Fees: legal

    total $9,300 · program services $5,280 · management and general $4,020

  • 11c · Fees: accounting

    total $9,000 · management and general $9,000

  • 11g · Fees: other

    total $128,129 · program services $121,480 · management and general $5,626 · fundraising $1,023

  • 12 · Advertising and promotion

    total $52,935 · program services $14,839 · management and general $37,562 · fundraising $534

  • 13 · Office expenses

    total $85,202 · program services $37,575 · management and general $46,155 · fundraising $1,472

  • 16 · Occupancy

    total $244,342 · program services $153,226 · management and general $77,091 · fundraising $14,025

  • 17 · Travel

    total $21,176 · program services $14,678 · management and general $6,469 · fundraising $29

  • 22 · Depreciation, depletion and amortization

    total $3,267 · program services $2,049 · management and general $1,030 · fundraising $188

  • 23 · Insurance

    total $34,598 · management and general $34,598

  • 24a · Other expenses: PROJECT FEASIBILITY & D

    total $80,025 · program services $80,025

  • 24b · Other expenses: HOUSING RESEARCH & SUPP

    total $78,453 · program services $78,453

  • 24c · Other expenses: MAINTENANCE AND REPAIRS

    total $5,293 · program services $3,319 · management and general $1,670 · fundraising $304

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $10,024,896 · end of year $9,706,390

  • 2 · Savings and temporary cash investments

    beginning of year $1,476,144 · end of year $1,477,786

  • 4 · Accounts receivable

    beginning of year $576,932 · end of year $1,584,167

  • 7 · Other notes and loans receivable

    beginning of year $2,856,120 · end of year $37,102,487

  • 9 · Prepaid expenses and deferred charges

    beginning of year $39,191 · end of year $34,928

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

    $1,164,212

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

    $485,771

  • 10c · Land, buildings and equipment, net

    beginning of year $17,040 · end of year $678,441

  • 12 · Investments: other securities

    beginning of year $100 · end of year $0

  • 13 · Investments: program-related

    beginning of year $44,158,768 · end of year $6,704,386

  • 15 · Other assets

    beginning of year $35,000 · end of year $3,285,265

  • 17 · Accounts payable and accrued expenses

    beginning of year $726,640 · end of year $325,638

  • 19 · Deferred revenue

    beginning of year $0 · end of year $50,000

  • 23 · Secured mortgages and notes payable

    beginning of year $42,894,744 · end of year $351,203

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $492,130

  • 25 · Other liabilities

    beginning of year $687,099 · end of year $947,104

  • 27 · Net assets without donor restrictions

    beginning of year $14,866,008 · end of year $58,223,294

  • 28 · Net assets with donor restrictions

    beginning of year $9,700 · end of year $184,481

Mission and programs · 2022

Mission

TO SERVE AS A CATALYST FOR SOCIAL JUSTICE THROUGH ITS WORK IN HOUSING DEVELOPMENT AND NEIGHBORHOOD REVITALIZATION.

  • REAL ESTATE DEVELOPMENT - DEVELOPMENT OF LOW TO MODERATE INCOME HOUSING FOR FAMILIES, THE HOMELESS, AND ELDERLY PERSONS ALONG WITH OTHER SUPPLEMENTAL PROGRAMS TO ASSIST THE ELDERLY AND HOMELESS.

    Expenses $1,515,234 · Grants $670,849 · Revenue $773,320

  • ASSET MANAGEMENT - POUA'S ASSET MANAGEMENT FUNCTION FOCUSES ON THE FINANCIAL PERFORMANCE, PHYSICAL HEALTH AND SUSTAINABILITY, REGULATORY COMPLIANCE, COMMUNITY SOCIAL IMPACTS, AND RESIDENT SATISFACTION AT EACH OF OUR PROPERTIES.

    Expenses $558,845 · Revenue $282,126

  • INVESTMENT IN AFFORDABLE RENTAL PROPERTIES - INCLUDES THE FINANCIAL PERFORMANCE OF THE CONSOLIDATED ENTITY OPERATIONS UNDER POUA'S CONTROL.

    Revenue $7,462,019

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Kevin Tierney Sr

    CHAIR OF BOARD

    Total calculated
    $0
    Hours/week
    2

  • William Grogan

    PRESIDENT

    Total calculated
    $332,813
    From this org
    $282,452
    From related orgs
    $0
    Other
    $50,361
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $247,452
    Bonus
    $35,000
    Other
    $0
    Deferred
    $11,351
    Nontaxable benefits
    $39,010
    Filer's total
    $332,813

  • Gerald D'Avolio

    SECRETARY/CLERK/TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • Patrick McMahon

    TREASURER/TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • Michael Vaughan

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • Patricia Foster

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • Michael McCaffrey

    CFO

    Total calculated
    $191,924
    From this org
    $167,991
    From related orgs
    $0
    Other
    $23,933
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $155,491
    Bonus
    $12,500
    Other
    $0
    Deferred
    $6,668
    Nontaxable benefits
    $17,265
    Filer's total
    $191,924

  • Deborah Hackett

    ACCOUNTING MANAGER

    Total calculated
    $129,433
    From this org
    $110,388
    From related orgs
    $0
    Other
    $19,045
    Hours/week
    40

  • Shaina Korman-Houston

    REAL ESTATE DIRECTOR

    Total calculated
    $113,381
    From this org
    $105,652
    From related orgs
    $0
    Other
    $7,729
    Hours/week
    40

  • Mary Wambui

    ASSET MANAGER

    Total calculated
    $157,821
    From this org
    $139,056
    From related orgs
    $0
    Other
    $18,765
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $134,056
    Bonus
    $5,000
    Other
    $0
    Deferred
    $4,160
    Nontaxable benefits
    $14,605
    Filer's total
    $157,821

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 · 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

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

  • SANCTUARY PLACE INC

    $660,930

    DEVELOPMENT OF HOUSING FOR VICTIMS OF HUMAN TRAFFICKING AND SEXUAL EXPLOITATION.

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.

  • SANTA MARIA HOUSE INC

    501(C)(3) · OWN AND OPERATE AFFORDABLE HOUSING · MA · controlled entity

    Directly controlled by PLANNING OFFICE FOR URBAN AFFAIRS INC

  • SANCTUARY PLACE INC

    501(C)(3) · OWN AND OPERATE AFFORDABLE HOUSING · MA · controlled entity

    Directly controlled by PLANNING OFFICE FOR URBAN AFFAIRS INC

  • RILEY HOUSE NON-PROFIT HOUSING CORPORATION

    501(C)(3) · NON-PROFIT HOUSING DEVELOPMENT FOR ELDERLY · MA · controlled entity

    Directly controlled by PLANNING OFFICE FOR URBAN AFFAIRS INC

  • ROSE HILL MANOR CORPORATION

    501(C)(3) · NON-PROFIT HOUSING DEVELOPMENT FOR ELDERLY · MA · controlled entity

    Directly controlled by PLANNING OFFICE FOR URBAN AFFAIRS 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.

Disregarded entities

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

  • POUA HOLDINGS LLC

    REAL ESTATE DEVELOPMENT · MA · income -$28,924 · assets $2,677,259

    Directly controlled by PLANNING OFFICE FOR URBAN AFFAIRS INC

  • CONSTITUTION INN LLC

    REAL ESTATE DEVELOPMENT · MA · income $0 · assets $572,985

    Directly controlled by PLANNING OFFICE FOR URBAN AFFAIRS INC

  • LOWELL SQUARE ASSOCIATES JOINT VENTURE

    REAL ESTATE RENTAL · MA · income $54,789 · assets $1,080,193

    Directly controlled by PLANNING OFFICE FOR URBAN AFFAIRS INC

  • ROLLINS SQUARE LLC

    REAL ESTATE DEVELOPMENT · MA · income $5,462 · assets $318,739

    Directly controlled by PLANNING OFFICE FOR URBAN AFFAIRS INC

  • TWENTY CHARLESGARE LLC

    REAL ESTATE DEVELOPMENT · MA · income $0 · assets $0

    Directly controlled by PLANNING OFFICE FOR URBAN AFFAIRS INC

  • 40 UPTON STREET MM LLC

    INVESTMENT IN AFFORDABLE HOUSING · MA · income $4,031 · assets $5,053,790

    Directly controlled by PLANNING OFFICE FOR URBAN AFFAIRS INC

  • HAYES BUILDING MM LLC

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

    Directly controlled by PLANNING OFFICE FOR URBAN AFFAIRS INC

  • 135 LAFAYETTE MANAGING MEMBER LLC

    INVESTMENT IN AFFORDABLE HOUSING · MA · income $0 · assets $450,100

    Directly controlled by PLANNING OFFICE FOR URBAN AFFAIRS INC

  • UPHAMS CORNER GP LLC

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

    Directly controlled by PLANNING OFFICE FOR URBAN AFFAIRS INC

  • POUA KENT VILLAGE LLC

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

    Directly controlled by PLANNING OFFICE FOR URBAN AFFAIRS INC

  • POUA WESTMINSTER MEMBER LLC

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

    Directly controlled by PLANNING OFFICE FOR URBAN AFFAIRS INC

  • CONSTITUTION INN MM LLC

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

    Directly controlled by PLANNING OFFICE FOR URBAN AFFAIRS INC

  • POUA RHW LLC

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

    Directly controlled by PLANNING OFFICE FOR URBAN AFFAIRS INC

Related partnerships

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

  • ST JEAN BAPTISTE LLC

    RELATED · OWN AND OPERATE AFFORDABLE HOUSING · MA · 99.99% owned · share of income -$245,375 · share of assets -$1,235,629 · general or managing partner

    Directly controlled by PLANNING OFFICE FOR URBAN AFFAIRS INC

  • ROLLINS SQUARE LIMITED PARTNERSHIP

    RELATED · OWN AND OPERATE AFFORDABLE HOUSING · MA · 99.99% owned · share of income -$208,400 · share of assets -$177,767 · general or managing partner

    Directly controlled by PLANNING OFFICE FOR URBAN AFFAIRS INC

  • HAYES BUILDING MT LLC

    RELATED · OWN AND OPERATE AFFORDABLE HOUSING · MA · 99.99% owned · share of income -$147,964 · share of assets -$237,216 · general or managing partner

    Directly controlled by PLANNING OFFICE FOR URBAN AFFAIRS INC

  • LOWELL SQUARE LP

    RELATED · OWN AND OPERATE AFFORDABLE HOUSING · MA · 99.99% owned · share of income -$1,405,748 · share of assets -$12,403,666 · general or managing partner

    Directly controlled by PLANNING OFFICE FOR URBAN AFFAIRS INC

  • KENT VILLAGE ASSOCIATES LP

    RELATED · OWN AND OPERATE AFFORDABLE HOUSING · MA · 99.99% owned · share of income $768,159 · share of assets -$8,567,846 · general or managing partner

    Directly controlled by PLANNING OFFICE FOR URBAN AFFAIRS INC

  • ST AIDANS LLC

    OWN AND OPERATE AFFORDABLE HOUSING · MA

  • HAYES BUILDING LLC

    RELATED · OWN AND OPERATE AFFORDABLE HOUSING · MA · 0.01% owned · share of income -$23 · share of assets -$421 · general or managing partner

    Directly controlled by PLANNING OFFICE FOR URBAN AFFAIRS INC

  • 135 LAFAYETTE LLC

    RELATED · OWN AND OPERATE AFFORDABLE HOUSING · MA · 0.01% owned · share of income -$39 · share of assets $449,797 · general or managing partner

    Directly controlled by PLANNING OFFICE FOR URBAN AFFAIRS INC

  • 165 WINTER STREET APARTMENTS LLC

    OWN AND OPERATE AFFORDABLE HOUSING · MA

  • KENNEDY BUILDING LLC

    OWN AND OPERATE AFFORDABLE HOUSING · MA

  • 48 BOYLSTON STREET RESIDENTIAL LLC

    OWN AND OPERATE AFFORDABLE HOUSING · MA

  • ST KEVIN'S LP

    OWN AND OPERATE AFFORDABLE HOUSING · MA

  • UPHAMS CORNER LP

    RELATED · OWN AND OPERATE AFFORDABLE HOUSING · MA · 0.01% owned · share of income -$62 · share of assets -$484 · general or managing partner

    Directly controlled by PLANNING OFFICE FOR URBAN AFFAIRS INC

  • HARBOR PLACE AT MERRIMACK LLC

    OWN AND OPERATE AFFORDABLE HOUSING · MA

  • COTE VILLAGE TOWNHOMES LP

    OWN AND OPERATE AFFORDABLE HOUSING · MA

  • COTE VILLAGE LP

    OWN AND OPERATE AFFORDABLE HOUSING · MA

  • WESTMINSTERWASHINGTONLIHTC LLC

    OWN AND OPERATE AFFORDABLE HOUSING · MA

  • DREXEL VILLAGE LLC

    RELATED · OWN AND OPERATE AFFORDABLE HOUSING · MA · 65% owned · general or managing partner

    Directly controlled by PLANNING OFFICE FOR URBAN AFFAIRS INC

  • MORTON STATION VILLAGE LLC

    OWN AND OPERATE AFFORDABLE HOUSING · MA

  • MORTON STATION VENTURES LLC

    RELATED · OWN AND OPERATE AFFORDABLE HOUSING · MA · 50% owned · share of income $113,750 · general or managing partner

    Directly controlled by PLANNING OFFICE FOR URBAN AFFAIRS INC

  • SFH 48 BOYLSTON STREET LLC

    RELATED · OWN AND OPERATE AFFORDABLE HOUSING · MA · 50% owned · share of income $51,405 · share of assets $384,358 · general or managing partner

    Directly controlled by PLANNING OFFICE FOR URBAN AFFAIRS INC

  • COTE VILLAGE LLC

    RELATED · OWN AND OPERATE AFFORDABLE HOUSING · MA · 50% owned · share of income $341,583 · share of assets -$92 · general or managing partner

    Directly controlled by PLANNING OFFICE FOR URBAN AFFAIRS INC

  • 40 UPTON STREET LLC

    RELATED · OWN AND OPERATE AFFORDABLE HOUSING · MA · 99% owned · share of income -$154,417 · share of assets $5,063,246 · general or managing partner

    Directly controlled by PLANNING OFFICE FOR URBAN AFFAIRS INC

  • HADLEY TENANTS LLC

    OWN AND OPERATE AFFORDABLE HOUSING · MA

  • BARSTOW VILLAGE LLC

    OWN AND OPERATE AFFORDABLE HOUSING · MA

  • TWENTY CHARLESGATE MM LLC

    OWN AND OPERATE AFFORDABLE HOUSING · MA

  • MERRIMACK STREET VENTURES LLC

    RELATED · OWN AND OPERATE AFFORDABLE HOUSING · MA · 50% owned · share of income -$437,192 · share of assets $10,468,533 · general or managing partner

    Directly controlled by PLANNING OFFICE FOR URBAN AFFAIRS INC

Related corporations and trusts

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

  • ST JEAN BAPTISTE INC

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

    Directly controlled by PLANNING OFFICE FOR URBAN AFFAIRS INC

  • ROLLINS SQUARE INC

    C · INVESTMENT IN AFFORDABLE HOUSING · MA · 100% owned · share of income $58,274 · controlled entity

    Directly controlled by PLANNING OFFICE FOR URBAN AFFAIRS INC

  • ST AIDAN'S INC

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

    Directly controlled by PLANNING OFFICE FOR URBAN AFFAIRS INC

  • PLANNING OFFICE SLP LLC

    C · INVESTMENT IN AFFORDABLE HOUSING · MA · 100% owned · share of income $158 · controlled entity

    Directly controlled by PLANNING OFFICE FOR URBAN AFFAIRS INC

  • 165 WINTER STREET APARTMENTS MM LLC

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

    Directly controlled by PLANNING OFFICE FOR URBAN AFFAIRS INC

  • KENNEDY BUILDING MM LLC

    C · INVESTMENT IN AFFORDABLE HOUSING · MA · 79% owned · controlled entity

    Directly controlled by PLANNING OFFICE FOR URBAN AFFAIRS INC

  • 48 BOYLSTON STREET RESIDENTIAL MM LLC

    C · INVESTMENT IN AFFORDABLE HOUSING · MA

  • ST KEVIN'S GP LLC

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

    Directly controlled by PLANNING OFFICE FOR URBAN AFFAIRS INC

  • KENT VILLAGE HOUSING INC

    C · INVESTMENT IN AFFORDABLE HOUSING · MA · 100% owned · share of income $7,760 · controlled entity

    Directly controlled by PLANNING OFFICE FOR URBAN AFFAIRS INC

  • WESTMINSTERWASHINGTONLIHTC MANAGER LLC

    C · INVESTMENT IN AFFORDABLE HOUSING · MA · 51% owned · controlled entity

    Directly controlled by PLANNING OFFICE FOR URBAN AFFAIRS INC

  • BARSTOW MANAGING MEMBER LLC

    C · INVESTMENT IN AFFORDABLE HOUSING · MA · 50% owned · share of income $88,010

    Directly controlled by PLANNING OFFICE FOR URBAN AFFAIRS INC

Provenance

Return type
form_990
Tax year
2022
Filed
25 October 2023
IRS schema version
2022v5.0
Source object
202322989349300902

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