2023-10-20T07:31:18-05:00 2022-12-31 221478099 COHNREZNICK LLP 350 GRANITE STREET SUITE 1200 BRAINTREE MA 02184 990 2022-01-01 510173326 THE COMMUNITY BUILDERS CHARITABLE TRUST COMM 8572218600 185 DARTMOUTH STREET BOSTON MA 02116 D MORGAN WILSON TRUSTEE 8572218600 2023-10-17 1 D MORGAN WILSON XXX-XX-XXXX 1 JOLANTA TUCK CPA P01340068 7813803520 2023-10-17 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z D MORGAN WILSON 185 DARTMOUTH STREET BOSTON MA 02116 204457 0 X N/A X 1975 MA LOW INCOME HOUSING 3 1 0 0 0 0 0 0 0 0 0 0 0 204457 0 204457 0 0 0 0 0 0 0 0 0 105 192677 105 192677 -105 11780 1849242 1864352 94880 98210 1754362 1766142 X LOW INCOME HOUSING 0 0 192677 204457 THIS TRUST HAS BEEN ORGANIZED AND SHALL AT ALL TIMES BE OPERATED EXCLUSIVELY FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF AND TO CARRY OUT THE PURPOSES OF THE COMMUNITY BUILDERS, INC., FORMERLY KNOWN AS GREATER BOSTON COMMUNITY DEVELOPMENT, INC., A CHARITABLE CORPORATION INCORPORATED UNDER CHAPTER 180 OF THE MASSACHUSETTS GENERAL LAWS AND MEETING THE CLASSIFICATIONS OF SECTION 501 (C) (3) AND 170 (B) (1) (A) (VI) OF THE INTERNAL REVENUE CODE OF 1986. MORE SPECIFICALLY, THE PURPOSES FOR WHICH THIS TRUST IS ORGANIZED AND OPERATED ARE TO AID IN THE ACQUISITION, IMPROVEMENT (THROUGH REHABILITATION, NEW CONSTRUCTION OR OTHERWISE) AND MAKING AVAILABLE AT THE LOWEST POSSIBLE COST TO PERSON AND FAMILIES WITH LOW INCOME OF EVERY RACE, RELIGION AND NATIONALITY, OF HOUSING IN THE GREATER BOSTON METROPOLITAN AREA ELSEWHERE IN MASSACHUSETTS AND ELSEWHERE IN THE U.S., AND TO STIMULATE, BY EXAMPLE OR OTHERWISE, THE RENOVATION OR IMPROVEMENT OF PROPERTIES IN THE GREATER BOSTON METROPOLITAN AREA, ELSEWHERE IN MASSACHUSETTS AND ELSEWHERE IN THE U.S. AND GENERALLY TO PROMOTE NEIGHBORHOOD IMPROVEMENT FOR THE BENEFIT OF PERSONS OF LIMITED MEANS WHO DESIRE TO LIVE AND RAISE THEIR FAMILIES AND TO ENJOY SAFE, SANITARY AND ATTRACTIVE HOMES IN THE UNITED STATES. IN FURTHERANCE OF, AND IN ADDITION TO, THE PRIMARY PURPOSES OF TRUSTEES SHALL HAVE THE FOLLOWING POWERS:1. TO MAKE OUTRIGHT GRANTS OR LOANS OF ALL OR ANY PART OF THEIR FUNDS OR PROPERTY, WITH OR WITHOUT INTEREST, SECURED OR UNSECURED, IN FURTHERANCE OF OR IN CONNECTION WITH THE OBJECTIVES OF THE TRUST AND THE COMMUNITY BUILDERS, INC. FOR EXAMPLE, GRANTS OR LOANS MAY BE MADE TO PAY FOR LEGAL AID, ARCHITECTURAL FEES, LAND OPTIONS, PRELIMINARY ENGINEERING COSTS, VARIOUS OPERATION FEES TO THE DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT OR THE MASSACHUSETTS HOUSING FINANCE AGENCY AND OTHER INITIAL COSTS WHICH MUST BE ADVANCED PRIOR TO THE RECEIPT OF MORTGAGE OR EQUITY FINANCING IN CONNECTION WITH THE DEVELOPMENT OR REDEVELOPMENT OF PROPERTY IN FURTHERANCE OF THE OBJECTIVES OF THE TRUST AND THE COMMUNITY BUILDERS, INC.2. TO ACT AS A CLEARING HOUSE FOR TECHNICAL INFORMATION AND SPECIFIC PROJECTS AND PLANS AND THEREBY HELP NEIGHBORHOOD LEADERS, RESIDENTS AND INSTITUTIONS IN OBTAINING AND UTILIZING (I) THE FINANCIAL BACKING OF INDIVIDUALS, CHARITABLE TRUSTS AND INSTITUTIONS, (II) THE ADVICE OF EXPERTS IN THE REAL ESTATE, BANKING AND CONSTRUCTION FIELDS AND (III) SUPPORT FROM COMMUNITY LEADERS AND GOVERNMENT AGENCIES AND OFFICIALS; SURVEYS AND DEMONSTRATION PLANS LEADING TO EFFECTIVE HOUSING IMPROVEMENT AND CONSTRUCTION PROGRAMS DIRECTED TOWARD THE ACHIEVEMENT OF THE GOALS OF THE TRUST AND THE COMMUNITY BUILDERS, INC. TO BE CARRIED OUT BY PRIVATE OR PUBLIC INSTITUTIONS AND AGENCIES.3. TO PAY INCOME AND PRINCIPAL TO THE COMMUNITY BUILDERS, INC. FOR ITS GENERAL CORPORATE PURPOSES;4. TO SOLICIT, RECEIVE AND ACQUIRE BY PURCHASE, GIFT DEVISE, BEQUEST, LEASE OR IN ANY OTHER MANNER, TO OWN, HOLD, RISE, MAINTAIN, IMPROVE AND OPERATE, AND TO SELL, LEASE, CONVEY AND OTHERWISE DISPOSE OF ANY MONEY OR OTHER PROPERTY, REAL OR PERSONAL, IN FURTHERANCE OF ANY OF THE FOREGOING CHARITABLE PURPOSES; 5. NO PART OF THE TRUST PROPERTY OR THE NET EARNINGS FROM IT SHALL INURE TO BE BENEFIT OF ANY PRIVATE SHAREHOLDER OR INDIVIDUAL AND NO SUBSTANTIAL PART OF THE ACTIVITIES OF THIS TRUST OR ITS TRUSTEES IN THEIR CAPACITY AS SUCH TRUSTEES SHALL CONSIST OF CARRYING ON PROPAGANDA, OR OTHERWISE ATTEMPTING TO INFLUENCE LEGISLATION, OR OF PARTICIPATING IN OR INTERVENING IN (INCLUDING THE PUBLISHING OR DISTRIBUTION OF STATEMENTS), AND POLITICAL CAMPAIGN ON BEHALF OF ANY CANDIDATE FOR PUBLIC OFFICE. ANY OTHER PROVISION HEREIN CONTAINED NOT WITHSTANDING IF THE TRUST SHALL EVER BE CLASSIFIED AS A PRIVATE FOUNDATION UNDER SECTION 509 THEN (1) THE TRUSTEES SHALL DISTRIBUTE SUCH AMOUNTS OF INCOME, AND PRINCIPAL IF NECESSARY, FOR EACH TAXABLE YEAR AT SUCH AMOUNTS OF INCOME, AND PRINCIPAL IF NECESSARY, FOR EACH TAXABLE YEAR AT SUCH TIME AND IN SUCH MANNER AS NOT TO BECOME SUBJECT TO THE TAX ON UNDISTRIBUTED INCOME IMPOSED BY SECTION 4942 AND (2) THE TRUSTEES ARE PROHIBITED FROM ENGAGING IN ANY ACT OR SELF-DEALING AS DEFINED IN SECTION 4941, FROM RETAINING ANY EXCESS BUSINESS HOLDINGS AS DEFINED IN SECTION 4943, FROM MAKING ANY INVESTMENT IN SUCH MANNER AS TO SUBJECT THIS TRUST TO TAX UNDER SECTION 4944 RELATING TO INVESTMENTS WHICH JEOPARDIZE THE CARRYING OUT OF CHARITABLE PURPOSES, AND FROM MAKING ANY TAXABLE EXPENDITURES AS DEFINED SECTION 4945. 192677 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 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 3 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 MA X D MORGAN WILSON 8572218600 185 DARTMOUTH STREET BOSTON MA 02116 LOUIS MERCEDES TRUSTEE 0.10 2.00 X 0 0 0 D MORGAN WILSON TRUSTEE 0.10 40.00 X 0 264067 45916 ETHAN CEPLIKAS TRUSTEE 0.10 40.00 X 0 211783 34285 0 475850 80201 0 0 1 0 0 RECOVERY OF BAD DEBTS 900099 204457 204457 204457 204457 204457 0 0 RESERVE EXPENSES 189312 189312 TAXES-BUSINESS USE 3365 3365 192677 192677 0 0 2682 2682 771 15881 1845789 1845789 1849242 1864352 35425 35355 59455 62855 94880 98210 X 1754362 1766142 1754362 1766142 1849242 1864352 11780 0 X 0 1 X 0 0 X X 1 THE COMMUNITY BUILDERS INC 042324773 7 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 DUE FROM AFFILIATES 1845789 1845789 DUE TO AFFILIATES 62855 62855 0 0 0 0 0 0 0 0 0 D MORGAN WILSON TRUSTEE 0 239062 0 24440 0 565 0 10980 0 34936 0 309983 0 0 ETHAN CEPLIKAS TRUSTEE 0 192600 0 19000 0 183 0 8851 0 25434 0 246068 0 0 FORM 990, PART VI, SECTION A, LINE 8B NO MINUTES ARE KEPT OF COMMITTEE MEETINGS AS CORPORATE POLICY INVESTS ALL RESPONSIBILITY FOR FINANCIAL AND TAX FILINGS WITH THE CFO OF THE COMMUNITY BUILDERS, INC. (THE SUPPORTED ORGANIZATION). FORM 990, PART VI, SECTION B, LINE 11B AN OFFICER OF THE MANAGEMENT COMPANY REVIEWS AND SIGNS THE TAX RETURN BEFORE IT IS FILED WITH THE IRS. A COPY OF THE 990 IS PROVIDED TO THE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE UPON REQUEST. 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