2024-05-13T10:31:20-05:00 2023-06-30 111986323 MARCUM LLP 53 STATE STREET BOSTON MA 02109 990 2022-07-01 010882163 AYER ELDERLY HOUSING PARTNERSHIP INC AYER 9784439114 62 PLEASANT STREET AYER MA 01432 ROBERT MOORE PRESIDENT 9784439114 2024-05-01 1 ROBERT MOORE 999009999 0 KRISTEN CUMMINGS P01510495 6178075000 2024-05-01 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z X ROBERT MOORE 62 PLEASANT STREET AYER MA 01432 331080 0 X N/A X 2007 MA PROVIDE ELDERLY PERSONS WITH HOUSING FACILITIES AND SERVICES DESIGNED TO MEET THEIR PHYSICAL, SOCIAL AND PSYCHOLOGICAL NEEDS AND PROMOTE THEIR HEALTH, SECURITY, HAPPINESS AND USEFULNESS IN LONGER LIVING. 7 7 0 7 0 0 221437 212101 107052 117082 67 167 1605 1730 330161 331080 0 0 0 0 0 0 0 0 0 408208 405578 408208 405578 -78047 -74498 4355043 4264458 5558150 5542063 -1203107 -1277605 PROVIDE ELDERLY PERSONS WITH HOUSING FACILITIES AND SERVICES DESIGNED TO MEET THEIR PHYSICAL, SOCIAL, AND PSYCHOLOGICAL NEEDS AND PROMOTE THEIR HEALTH, SECURITY, HAPPINESS AND USEFULNESS IN LONGER LIVING. 0 0 323037 118812 THE ORGANIZATION OPERATES A 21 UNIT FACILITY WHICH PROVIDES HOUSING FOR LOW-INCOME ELDERLY RESIDENTS (SECTION 202 HOUSING). 323037 1 1 0 0 0 0 0 0 1 0 1 0 0 1 0 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 7 7 0 1 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 MA X THE ORGANIZATION 9784439114 62 PLEASANT STREET AYER MA 01432 X ROBERT MOORE PRESIDENT 1.00 X X 0 0 0 KIM SANDERSON VICE PRESIDENT 1.00 X X 0 0 0 JUDITH PINARD TREASURER 1.00 X X 0 0 0 CAROL HORGAN MEMBER 1.00 X 0 0 0 DONALD PARKER MEMBER 1.00 X 0 0 0 EDWARD SNAPP MEMBER 1.00 X 0 0 0 MARTIN WALLACE MEMBER 1.00 X 0 0 0 0 0 0 0 0 0 0 0 212101 212101 RENTAL INCOME 531110 117082 117082 117082 167 167 LAUNDRY AND VENDING 531110 1730 1730 1730 331080 118812 0 167 X 26370 26370 16880 16880 51544 22227 29317 980 980 5481 5481 112979 112979 3513 3513 153467 153467 20603 20603 ELDER SERVICES 13500 13500 BAD DEBTS 261 261 405578 323037 82541 0 3666 3666 13472 14395 6028570 2024796 4157241 4003774 180664 242623 4355043 4264458 33648 16163 860 1558 8442 9142 5515200 5515200 5558150 5542063 X -1203107 -1277605 -1203107 -1277605 4355043 4264458 -74498 0 X 0 1 X 1 1 1 X 131500 132748 125955 221437 212101 823741 131500 132748 125955 221437 212101 823741 823741 418 272 58 67 167 982 824723 0.99880 0.99850 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 6024839 2024796 4000043 3731 3731 0 4003774 REPLACEMENT RESERVE 233481 SECURITY DEPOSIT 9142 242623 X 331080 0 331080 0 331080 405578 0 405578 0 405578 PART IV, LINE 2B: THE ESCROW ACCOUNT LIABILITY ON PART X LINE 21 CONSISTS OF TENANT SECURITY DEPOSITS WHICH ARE HELD IN A SEPARATE BANK ACCOUNT. THE DEPOSITS ARE REFUNDED TO THE TENANT UPON TERMINATION OF THE LEASE. PART X, LINE 2: THE ORGANIZATION HAS BEEN GRANTED A TAX-EXEMPT STATUS BY THE INTERNAL REVENUE SERVICE (IRS) UNDER CODE SECTION 501(C)(3). THE ORGANIZATION IS A PUBLIC CHARITY WITHIN THE MEANING OF SECTION 509 (A)(1) OF THE CODE AND IS CLASSIFIED AS AN AGENCY THAT IS NOT A PRIVATE FOUNDATION UNDER CODE SECTION 509 (A)(2). THE PREPARATION OF FINANCIAL STATEMENTS IN CONFORMITY WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRES THE ORGANIZATION TO REPORT INFORMATION REGARDING ITS EXPOSURE TO VARIOUS TAX POSITIONS TAKEN BY THE ORGANIZATION. THE ORGANIZATION HAS DETERMINED WHETHER ANY TAX POSITIONS HAVE MET THE RECOGNITION THRESHOLD AND HAVE MEASURED THE ORGANIZATION'S EXPOSURE TO THOSE TAX POSITIONS. MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS ADEQUATELY ADDRESSED ALL RELEVANT TAX POSITIONS AND THAT THERE ARE NO UNRECORDED TAX LIABILITIES. FEDERAL AND STATE TAX AUTHORITIES GENERALLY HAVE THE RIGHT TO EXAMINE AND AUDIT THE PREVIOUS THREE YEARS OF TAX RETURNS FILED. MANAGEMENT HAS STATED THERE ARE NO EXAMINATIONS PENDING OR IN PROGRESS. ANY INTEREST OR PENALTIES ASSESSED TO THE ORGANIZATION ARE RECORDED IN OPERATING EXPENSES. NO INTEREST OR PENALTIES FROM FEDERAL OR STATE TAX AUTHORITIES WERE RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE OPEN TAX YEARS ARE YEARS ENDED 2020 TO 2022. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION HAS A MANAGEMENT AGREEMENT WITH THE AYER HOUSING AUTHORITY (AHA) WHEREBY THE AHA DETERMINES TENANT ELIGIBILITY, COLLECTS RENT, PAYS BILLS AND MAINTAINS THE PROPERTY FOR THE ORGANIZATION. AHA RECEIVES A MONTHLY FEE EQUAL TO 8% OF RENTAL INCOME COLLECTED. FOR THE YEAR ENDED JUNE 30, 2023, THE ORGANIZATION PAID MANAGEMENT FEES OF $26,370 FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS BEFORE IT IS FILED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST DURING NORMAL BUSINESS HOURS. FORM 990, PART IX, LINE 11G ADMINISTRATIVE LABOR: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 25,249. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 25,249. MISC. ADMINISTRATIVE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 4,068. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,068. PAYROLL TAXES: PROGRAM SERVICE EXPENSES 830. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 830. HEALTH INS. & RETIREMENT: PROGRAM SERVICE EXPENSES 21,397. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,397. AGING SERVICES OF NORTH CENTRAL MA 680 MECHANIC STREET LEOMINSTER MA 01543 042551175 ELDER CARE MA 501C3 LINE 7 N/A 0 AYER HOUSING AUTHORITY 18 POND STREET AYER MA 01432 042775676 AFFORDABLE MA GOVT LINE 6 N/A 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 1 0 0 0 AYER HOUSING AUTHORITY K 1 CONTRACT AGING SERVICES OF NORTH CENTRAL MA M 13500 FMV AYER HOUSING AUTHORITY O 5404 FMV AYER HOUSING AUTHORITY P 26370 FMV