2024-02-15T16:37:39-06:00 2022-12-31 042571780 AAFCPAS INC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2022-01-01 043279485 ONE TO FOUR REHABILITATION CORPORATION ONET 6175222424 31 GERMANIA STREET JAMAICA PLAIN MA 02130 TERONDA ELLIS CEO 6175222424 2024-02-15 1 TERONDA ELLIS XXX-XX-XXXX 1 MATTHEW MCGINNIS CPA P01585083 5083669100 2024-02-15 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z TERONDA ELLIS 31 GERMANIA STREET JAMAICA PLAIN MA 02130 289196 0 X WWW.JPNDC.ORG X 1994 MA ACQUIRE AND DEVELOP LOW INCOME HOUSING. 8 8 0 8 0 0 1495711 44058 402069 204367 82 244 8034 40527 1905896 289196 0 0 0 0 0 0 0 0 0 375974 426736 375974 426736 1529922 -137540 2881737 2194355 1422940 873098 1458797 1321257 TO DEVELOP, REHABILITATE AND OPERATE HOUSING FOR RESALE TO LOW AND MODERATE INCOME PERSONS AND FAMILIES IN JAMAICA PLAIN, MASSACHUSETTS. 0 0 419660 242656 ACQUISITION, DEVELOPMENT AND OPERATION OF LOW INCOME HOUSING IN THE JAMAICA PLAIN SECTION OF BOSTON, MA. 419660 1 1 0 0 0 0 0 0 1 0 1 1 0 1 1 1 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 1 1 1 0 0 0 1 5 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 1 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 0 0 0 MA X JANICE STEERE 6175222424 31 GERMANIA STREET JAMAICA PLAIN MA 02130 TERONDA ELLIS CHIEF EXECUTIVE OFFICER 1.00 40.00 X 0 167920 15000 REBECCA MAUTNER VP OF REAL ESTATE DEVELOPMENT 1.00 40.00 X 0 133836 15000 GIOVANNY VALENCIA VP OF COMMUNITY PLANNING 1.00 40.00 X 0 114610 35500 ERIKA GUERRA ASSOC. DIRECTOR OF RE 1.00 40.00 X 0 118794 15000 SOLVEIG SWENSON VP OF FUNDRAISING AND COMMUNICATIONS 1.00 40.00 X 0 110821 17600 DIANNE MALONEY DIRECTOR OF FINANCE/ADMIN 1.00 40.00 X 0 110060 15000 CHRISTOPHER D'ANTONIO CONTROLLER 1.00 40.00 X 0 109682 15000 CHARLES HILLS CO-CHAIR, TREASURER 1.00 2.00 X X 0 0 0 ANNE GELBSPAN CO-CHAIR 1.00 2.00 X X 0 0 0 DANILO MORALES DIRECTOR 1.00 2.00 X 0 0 0 KATHY BROWN DIRECTOR 1.00 2.00 X 0 0 0 BASHIER KAYOU DIRECTOR 1.00 2.00 X 0 0 0 YVETTE FERNANDEZ DIRECTOR 1.00 2.00 X 0 0 0 TARA ROUSSEAU DIRECTOR 1.00 2.00 X 0 0 0 MARC EBUNA DIRECTOR 1.00 2.00 X 0 0 0 0 865723 128100 0 0 1 0 0 44058 44058 RENTAL INCOME 531110 160241 160241 INCOME FROM PARTNERSHI 531110 44126 44126 204367 244 244 RECOVERY OF BAD DEBT 531110 38289 38289 INSURANCE CLAIM PROCEE 900099 2238 2238 40527 289196 242656 0 2482 35716 35716 1716 1716 5360 5360 1985 1985 3348 3348 112612 112612 28899 28899 44827 44827 4627 4627 PROJECT COSTS 187325 187325 BAD DEBT EXPENSE 321 321 426736 419660 7076 0 273480 336965 238543 203889 24257 18375 1337072 614 3366 1359927 607212 797005 752715 200000 200000 10766 679045 2881737 2194355 48216 64119 6008 1264 7127 6281 1246987 691020 114602 110414 1422940 873098 X 1458797 1321257 1458797 1321257 2881737 2194355 -137540 0 X X 0 1 X 1 0 X 123531 116280 122486 1495711 44058 1902066 123531 116280 122486 1495711 44058 1902066 1902066 8386 332 116 82 244 9160 6525 2238 8763 1919989 13810211 0.99070 0.94500 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 690 690 1359237 607212 752025 752715 INVESTMENT IN CATHERINE GALLAG 200000 C 200000 DUE FROM AFFILIATES 639487 SECURITY DEPOSITS 7083 CONSTRUCTION IN PROCESS 32475 679045 DUE TO AFFILIATES 110414 110414 X PART IV, LINE 2B: THE COMPANY HAS A POLICY TO COLLECT SECURITY DEPOSITS OF UP TO ONE MONTH'S RENT FROM TENANTS. THE SECURITY DEPOSITS CAN BE USED TO PAY FOR DAMAGES CAUSED BY THE TENANT OR USED AGAINST UNPAID RECEIVABLES. PART X, LINE 2: ONE TO FOUR REHABILITATION CORPORATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE CONSOLIDATED FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. OFRC HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS AT DECEMBER 31, 2022. 0 0 0 0 0 0 0 0 0 TERONDA ELLIS CHIEF EXECUTIVE OFFICER 0 167920 0 0 0 0 0 0 0 15000 0 182920 0 0 GIOVANNY VALENCIA VP OF COMMUNITY PLANNING 0 114610 0 0 0 0 0 20500 0 15000 0 150110 0 0 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 FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION IS MANAGED BY TWO ENTITIES - JAMAICA PLAIN NEIGHBORHOOD DEVELOPMENT CORPORATION, A RELATED PARTY WHO PROVIDES ASSET MANAGEMENT SERVICES AND PEABODY PROPERTIES, INC. FOR THE YEAR ENDED DECEMBER 31, 2022 THE ORGANIZATION INCURRED $5,503 IN ASSET MANAGEMENT FEES AND $8,160 IN MANAGEMENT FEES. FORM 990, PART VI, SECTION B, LINE 11B AN OFFICER OF RELATED MANAGEMENT COMPANY REVIEWS THE 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL OFFICERS AND BOARD MEMBERS FILL OUT AN ANNUAL DISCLOSURE STATEMENT STATING THAT THEY UNDERSTAND THE POLICY AND DISCLOSING ANY POTENTIAL CONFLICTS BE IT PERSONAL OR FINANCIAL. ANY NEW CHANGES SHALL BE PROMPTLY DISCLOSED. THE STATEMENTS ARE KEPT BY THE GOVERNANCE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. SUMNER HILL RENTAL APARTMENTS LLC 31 GERMANIA STREET JAMAICA PLAIN MA 02130 262813646 ACQUIRE, DEVELOP, LEASE AND SELL PROPERTY MA 0 0 ONE TO FOUR REHABILITATION CORPORATION LORENZOVEST HOLDINGS LLC 31 GERMANIA STREET JAMAICA PLAIN MA 02130 050511693 ACQUIRE, DEVELOP, LEASE AND SELL PROPERTY MA 0 0 ONE TO FOUR REHABILITATION CORPORATION JAMAICA PLAIN NEIGHBORHOOD DEVELOPMENT CORPORATION 31 GERMANIA STREET JAMAICA PLAIN MA 02130 042652919 COMMUNITY DEVELOPMENT MA 501(C)(3) LINE 7 N/A 0 ROCKVALE COMMUNITY HOUSING CORPORATION 31 GERMANIA STREET JAMAICA PLAIN MA 02130 043534734 AFFORDABLE HOUSING MA 501(C)(3) LINE 10 JAMAICA PLAIN NEIGHBORHOOD DEVELOPMENT CORPORATION 0 HYDE SQUARE LP 31 GERMANIA STREET JAMAICA PLAIN MA 02130 043141297 AFFORDABLE HOUSING MA ONE TO FOUR REHABILITATION CORPORATION RELATED -1760749 3318538 0 0 0.99000 PONDVIEW JP LP 31 GERMANIA STREET JAMAICA PLAIN MA 02130 043494260 AFFORDABLE HOUSING MA ONE TO FOUR REHABILITATION CORPORATION RELATED -39927 5248859 0 0 0.99990 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 THE IRS POSTPONED TAX-FILING DEADLINES FOR TAXPAYERS WHO RESIDE OR HAVE A BUSINESS IN THE HURRICANE LEE DISASTER AREA. THIS ORGANIZATION QUALIFIES FOR THE 2/15 EXTENSION AND SHOULD BE CONSIDERED FILED TIMELY.