2023-11-10T13:42:30-06:00 2022-12-31 221478099 COHNREZNICK LLP 500 EAST PRATT STREET 4TH FLOOR BALTIMORE MD 21202 990 2022-01-01 271087138 419 WALNUT INC C/O ROGERSON COMMUNITIES INC 419W 6174695800 1 FLORENCE STREET BOSTON MA 02131 VICTORIA WILLIAMS CO-PRESIDENT 6174695800 2023-10-18 1 VICTORIA WILLIAMS 999009999 0 PHILIP H CORNBLATT CPA P00252478 4107834900 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z VICTORIA WILLIAMS 1 FLORENCE STREET BOSTON MA 02131 417045 0 X WWW.ROGERSON.ORG X 2009 MA 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 USEFULLNESS IN LONGER LIVING. 8 8 0 0 0 0 0 0 402799 413864 956 3181 0 0 403755 417045 0 0 0 0 78301 68550 0 0 0 602958 641624 681259 710174 -277504 -293129 9133456 8877978 4552702 4590353 4580754 4287625 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. 0 0 661429 413864 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. 661429 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 1 0 0 0 1 1 1 1 0 0 0 1 1 1 0 0 0 0 0 MA X NATALYA LESHCHINER 6174695815 ONE FLORENCE ST ROSLINDALE MA 02131 X CHERYL DORSEY TREASURER 0.15 X X 0 0 0 MARIE E COLEMAN DIRECTOR 0.15 X 0 0 0 MARILYN FLOWERS MARION ASST. CLERK 0.15 X X 0 0 0 NANCY EMERSON-LOMBARDO CLERK 0.15 X X 0 0 0 RUDOLPH R RUSSELL JR CO-PRESIDENT 0.15 X X 0 0 0 VICTORIA WILLIAMS CO-PRESIDENT 0.15 X X 0 0 0 ROYAL L BOLLING JR DIRECTOR 0.15 X 0 0 0 LOUIS A ELISA II VICE PRESIDENT 0.15 X X 0 0 0 0 0 0 0 0 0 0 0 RENTAL INCOME 623990 410950 410950 LAUNDRY INCOME 623990 2914 2914 413864 3181 3181 417045 413864 0 3181 68550 68550 32963 32963 7805 7805 15782 15782 7992 7992 5077 5077 142075 142075 278882 278882 38006 38006 REPAIRS & MAINTENANCE 109605 109605 BAD DEBTS 1822 1822 MISC. TAXES AND PERMITS 1308 1308 PAYROLL PROCESSING FEE 307 307 710174 661429 48745 0 5317 4101 10187 27757 1809 14013 10572482 2189127 8631665 8383355 43813 440665 448752 9133456 8877978 243050 323138 4293737 4251136 15915 16079 4552702 4590353 X -1107846 -1400975 5688600 5688600 4580754 4287625 9133456 8877978 -293129 0 X 0 1 X 0 1 1 X 399419 392131 394722 402799 413864 2002935 399419 392131 394722 402799 413864 2002935 0 0 0 2002935 957 2001 3512 956 3181 10607 957 2001 3512 956 3181 10607 400376 394132 398234 403755 417045 2013542 0.99470 0.99610 0.00530 0.00390 X 10440042 2057650 8382392 132440 131477 963 8383355 ESCROW 10739 SECURITY DEPOSITS 10927 REPLACEMENT RESERVE 427086 448752 TENANT SECURITY DEPOSITS 10326 ACCRUED MANAGEMENT FEE 5753 16079 X 417045 0 417045 0 417045 710174 0 710174 0 710174 PART X, LINE 2: THE CORPORATION HAS APPLIED FOR AND RECEIVED A DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE ("IRS") TO BE TREATED AS A TAX-EXEMPT ENTITY PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND DID NOT HAVE ANY UNRELATED BUSINESS INCOME FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021. DUE TO ITS TAX-EXEMPT STATUS, THE CORPORATION IS NOT SUBJECT TO INCOME TAXES. THE CORPORATION IS REQUIRED TO FILE AND DOES FILE TAX RETURNS WITH THE IRS AND OTHER TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE CORPORATION AND HAS CONCLUDED THAT, AS OF DECEMBER 31, 2022, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. ACCORDINGLY, THESE FINANCIAL STATEMENTS DO NOT REFLECT A PROVISION FOR INCOME TAXES AND THE CORPORATION HAS NO OTHER TAX POSITIONS WHICH MUST BE CONSIDERED FOR DISCLOSURE. INCOME TAX RETURNS FILED BY THE CORPORATION ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR A PERIOD OF THREE YEARS. WHILE NO INCOME TAX RETURNS ARE CURRENTLY BEING EXAMINED BY THE INTERNAL REVENUE SERVICE, TAX YEARS SINCE 2019 REMAIN OPEN. FORM 990, PART VI, SECTION A, LINE 3 419 WALNUT INC. HAS ENGAGED ROGERSON COMMUNITIES TO PERFORM CERTAIN DEVELOPMENT CONSULTING SERVICES, FOR A FEE, WITH RESPECT TO A HOUSING CONSTRUCTION PROJECT ON LAND AND INVOLVING A BUILDING OWNED BY 419 WALNUT INC. FORM 990, PART VI, SECTION A, LINE 7A ROGERSON COMMUNITIES, AS SOLE MEMBER, MAY REMOVE AND APPOINT DIRECTORS. ROGERSON COMMUNITIES INC. IS A TAX EXEMPT MANAGEMENT ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7B THE PRESENCE AT ANY BOARD MEETING OF A DULY AUTHORIZED REPRESENTATIVE OF THE SOLE MEMBER, ROGERSON COMMUNITIES, SHALL CONSTITUTE A QUORUM, AND THE VOTE OF THE REPRESENTATIVE THAT IS PROPERLY CAST ON ANY QUESTION SHALL DECIDE SUCH QUESTION. FORM 990, PART VI, SECTION B, LINE 11B THE 990 WILL BE REVIEWED BY AUTHORIZED BOARD MEMBERS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE SECRETARY OF THE CORPORATION SHALL DISTRIBUTE ANNUALLY TO ALL DIRECTORS, OFFICERS AND KEY EMPLOYEES (AS IDENTIFIED BY THE CORPORATION), A FORM SOLICITING THE DISCLOSURE OF ALL CONFLICTS OF INTEREST, INCLUDING SPECIFIC INFORMATION CONCERNING THE TERMS OF ANY CONTRACT OR TRANSACTION WITH THE CORPORATION AND WHETHER THE PROCESS FOR APPROVAL SET FORTH IN THIS POLICY WAS USED. SUCH DISCLOSURE FORM MAY REQUIRE DISCLOSURE OF OTHER RELATIONSHIPS THAT MAY NOT CONSTITUTE AN ACTUAL CONFLICT OF INTEREST, BUT WHICH ARE REQUIRED TO BE DISCLOSED IN ORDER FOR THE CORPORATION TO COMPLY WITH ITS ANNUAL REPORTING REQUIREMENTS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATIONS GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S OFFICE DURING REGULAR BUSINESS HOURS. 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