Form 990 for tax year 2022
Filed by ONE TO FOUR REHABILITATION CORPORATION.
Totals
- Total revenue
- $289,196
- Total expenses
- $426,736
- Contributions and grants received
- $44,058
- Grants paid
- $0
- Program service revenue
- $204,367
- Investment income
- $244
- Other revenue
- $40,527
- Total assets, end of year
- $2,194,355
- Total liabilities, end of year
- $873,098
- Net assets or fund balances, end of year
- $1,321,257
- Program services expenses (Part IX)
- $419,660
- Management and general expenses
- $7,076
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $419,660
Program services were 98.3% 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)
$44,058
-
2a · Program service revenue: RENTAL INCOME
total $160,241 · related or exempt $160,241
-
2b · Program service revenue: INCOME FROM PARTNERSHI
total $44,126 · related or exempt $44,126
-
3 · Investment income
total $244 · excluded $244
-
11a · Other revenue: RECOVERY OF BAD DEBT
total $38,289 · related or exempt $38,289
-
11b · Other revenue: INSURANCE CLAIM PROCEE
total $2,238 · excluded $2,238
-
11e · Other revenue, total
$40,527
Functional expenses
Part IX, the statement of functional expenses.
-
11a · Fees: management
total $35,716 · program services $35,716
-
11b · Fees: legal
total $1,716 · management and general $1,716
-
11c · Fees: accounting
total $5,360 · management and general $5,360
-
11g · Fees: other
total $1,985 · program services $1,985
-
13 · Office expenses
total $3,348 · program services $3,348
-
16 · Occupancy
total $112,612 · program services $112,612
-
20 · Interest
total $28,899 · program services $28,899
-
22 · Depreciation, depletion and amortization
total $44,827 · program services $44,827
-
23 · Insurance
total $4,627 · program services $4,627
-
24a · Other expenses: PROJECT COSTS
total $187,325 · program services $187,325
-
24b · Other expenses: BAD DEBT EXPENSE
total $321 · program services $321
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $273,480 · end of year $336,965
-
2 · Savings and temporary cash investments
beginning of year $238,543 · end of year $203,889
-
4 · Accounts receivable
beginning of year $24,257 · end of year $18,375
-
7 · Other notes and loans receivable
beginning of year $1,337,072
-
9 · Prepaid expenses and deferred charges
beginning of year $614 · end of year $3,366
-
10a · Land, buildings and equipment: cost or other basis
$1,359,927
-
10b · Land, buildings and equipment: accumulated depreciation
$607,212
-
10c · Land, buildings and equipment, net
beginning of year $797,005 · end of year $752,715
-
12 · Investments: other securities
beginning of year $200,000 · end of year $200,000
-
15 · Other assets
beginning of year $10,766 · end of year $679,045
-
17 · Accounts payable and accrued expenses
beginning of year $48,216 · end of year $64,119
-
19 · Deferred revenue
beginning of year $6,008 · end of year $1,264
-
21 · Escrow or custodial account liability
beginning of year $7,127 · end of year $6,281
-
23 · Secured mortgages and notes payable
beginning of year $1,246,987 · end of year $691,020
-
25 · Other liabilities
beginning of year $114,602 · end of year $110,414
-
27 · Net assets without donor restrictions
beginning of year $1,458,797 · end of year $1,321,257
Mission and programs · 2022
Mission
TO DEVELOP, REHABILITATE AND OPERATE HOUSING FOR RESALE TO LOW AND MODERATE INCOME PERSONS AND FAMILIES IN JAMAICA PLAIN, MASSACHUSETTS.
Activities or mission (Part I)
ACQUIRE AND DEVELOP LOW INCOME HOUSING.
-
ACQUISITION, DEVELOPMENT AND OPERATION OF LOW INCOME HOUSING IN THE JAMAICA PLAIN SECTION OF BOSTON, MA.
Expenses $419,660 · Revenue $242,656
As filed on the 2022 return.
Listed in Part VII
-
TERONDA ELLIS
CHIEF EXECUTIVE OFFICER
- Total calculated
- $182,920
- From this org
- $0
- From related orgs
- $167,920
- Other
- $15,000
- Hours/week
- 1 + 40 related
Schedule J breakdown matched by us
- Base
- $0 + $167,920 related
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $0 + $15,000 related
- Filer's total
- $0 + $182,920 related
-
REBECCA MAUTNER
VP OF REAL ESTATE DEVELOPMENT
- Total calculated
- $148,836
- From this org
- $0
- From related orgs
- $133,836
- Other
- $15,000
- Hours/week
- 1 + 40 related
-
GIOVANNY VALENCIA
VP OF COMMUNITY PLANNING
- Total calculated
- $150,110
- From this org
- $0
- From related orgs
- $114,610
- Other
- $35,500
- Hours/week
- 1 + 40 related
Schedule J breakdown matched by us
- Base
- $0 + $114,610 related
- Bonus
- $0
- Other
- $0
- Deferred
- $0 + $20,500 related
- Nontaxable benefits
- $0 + $15,000 related
- Filer's total
- $0 + $150,110 related
-
ERIKA GUERRA
ASSOC. DIRECTOR OF RE
- Total calculated
- $133,794
- From this org
- $0
- From related orgs
- $118,794
- Other
- $15,000
- Hours/week
- 1 + 40 related
-
SOLVEIG SWENSON
VP OF FUNDRAISING AND COMMUNICATIONS
- Total calculated
- $128,421
- From this org
- $0
- From related orgs
- $110,821
- Other
- $17,600
- Hours/week
- 1 + 40 related
-
DIANNE MALONEY
DIRECTOR OF FINANCE/ADMIN
- Total calculated
- $125,060
- From this org
- $0
- From related orgs
- $110,060
- Other
- $15,000
- Hours/week
- 1 + 40 related
-
CHRISTOPHER D'ANTONIO
CONTROLLER
- Total calculated
- $124,682
- From this org
- $0
- From related orgs
- $109,682
- Other
- $15,000
- Hours/week
- 1 + 40 related
-
CHARLES HILLS
CO-CHAIR, TREASURER
- Total calculated
- $0
- Hours/week
- 1 + 2 related
-
ANNE GELBSPAN
CO-CHAIR
- Total calculated
- $0
- Hours/week
- 1 + 2 related
-
DANILO MORALES
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 2 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
-
TARA ROUSSEAU
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 2 related
-
MARC EBUNA
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 2 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
- ANY COMPENSATION PROVIDED TO OFFICERS WAS PROVIDED BY A RELATED ORGANIZATION WHILE THEY SERVED AS OFFICERS OF THE ORGANIZATION DURING THE CALENDAR YEAR. THE RELATED ORGANIZATION USED THE FOLLOWING METHODS TO ESTABLISH COMPENSATION: * COMPENSATION SURVEY OR STUDY * 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.
-
JAMAICA PLAIN NEIGHBORHOOD DEVELOPMENT CORPORATION
501(C)(3) · COMMUNITY DEVELOPMENT · MA
-
ROCKVALE COMMUNITY HOUSING CORPORATION
501(C)(3) · AFFORDABLE HOUSING · MA
Directly controlled by JAMAICA PLAIN NEIGHBORHOOD DEVELOPMENT CORPORATION
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.
-
SUMNER HILL RENTAL APARTMENTS LLC
ACQUIRE, DEVELOP, LEASE AND SELL PROPERTY · MA · income $0 · assets $0
Directly controlled by ONE TO FOUR REHABILITATION CORPORATION
-
ACQUIRE, DEVELOP, LEASE AND SELL PROPERTY · MA · income $0 · assets $0
Directly controlled by ONE TO FOUR REHABILITATION CORPORATION
Related partnerships
Part III: related organizations taxable as a partnership, with the filer's share.
-
RELATED · AFFORDABLE HOUSING · MA · 99% owned · share of income -$1,760,749 · share of assets $3,318,538
Directly controlled by ONE TO FOUR REHABILITATION CORPORATION
-
RELATED · AFFORDABLE HOUSING · MA · 99.99% owned · share of income -$39,927 · share of assets $5,248,859
Directly controlled by ONE TO FOUR REHABILITATION CORPORATION
Provenance
- Return type
- form_990
- Tax year
- 2022
- Filed
- 15 February 2024
- IRS schema version
- 2022v5.0
- Source object
- 202440469349303024
Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.
The source document this was parsed from is served over the API, which is where bulk and document access live.