Civic Intelligence

Lee Elderly Housing Corp

EIN 22-2472999 • 501(c)3 • Pittsfield, MA

Profile

To provide low income housing for the elderly.

PO Box 1180Pittsfield, MA 01202

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

95th percentile

1.16x

Higher debt load relative to assets than 95% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

94th percentile

2.43x

Higher debt load relative to revenue than 94% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

57th percentile

7.8%

Higher net margin than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

57th percentile

6.1%

Faster asset growth than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

43rd percentile

3.1%

Faster revenue growth than 43% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets95th percentile

Assets

Up

$1,317,596

Up $75,746 (+6.1%) from 2023

Liabilities

Up

$1,529,897

Up $26,837 (+1.8%) from 2023

Net Assets

Up

-$212,301

Up $48,909 (+19%) from 2023

Operations
Liabilities / Revenue94th percentileNet Margin57th percentile

Revenue

Up

$628,325

Up $19,169 (+3.1%) from 2023

Expenses

Down

$579,416

Down $33,188 (-5.4%) from 2023

Net Income

Up

$48,909

Up $52,357 (+1518%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth57th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.0M$0-$1.0MAssets 2010: $1,489,475Liabilities 2010: $1,895,245Net Assets 2010: -$405,7702010Assets 2011: $1,493,890Liabilities 2011: $1,880,306Net Assets 2011: -$386,4162011Assets 2012: $1,495,792Liabilities 2012: $1,852,234Net Assets 2012: -$356,4422012Assets 2013: $1,437,126Liabilities 2013: $1,829,062Net Assets 2013: -$391,9362013Assets 2014: $1,450,639Liabilities 2014: $1,816,104Net Assets 2014: -$365,4652014Assets 2015: $1,426,233Liabilities 2015: $1,789,816Net Assets 2015: -$363,5832015Assets 2016: $1,394,288Liabilities 2016: $1,700,922Net Assets 2016: -$306,6342016Assets 2017: $1,330,874Liabilities 2017: $1,638,371Net Assets 2017: -$307,4972017Assets 2018: $1,353,792Liabilities 2018: $1,619,452Net Assets 2018: -$265,6602018Assets 2019: $1,335,650Liabilities 2019: $1,592,252Net Assets 2019: -$256,6022019Assets 2020: $1,317,256Liabilities 2020: $1,576,794Net Assets 2020: -$259,5382020Assets 2021: $1,326,460Liabilities 2021: $1,581,606Net Assets 2021: -$255,1462021Assets 2022: $1,263,368Liabilities 2022: $1,521,130Net Assets 2022: -$257,7622022Assets 2023: $1,241,850Liabilities 2023: $1,503,060Net Assets 2023: -$261,2102023Assets 2024: $1,317,596Liabilities 2024: $1,529,897Net Assets 2024: -$212,3012024

Highlighted filing

2024

Assets$1,317,596
Liabilities$1,529,897
Net Assets-$212,301
Open 2024 Filing

Operations Trend

Revenue Growth43rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$800K$600K$400K$200K$0-$200KExpenses 2010: $448,4692010Expenses 2011: $474,0792011Expenses 2012: $437,6722012Revenue 2013: $419,566Expenses 2013: $455,060Net Income 2013: -$35,4942013Revenue 2014: $491,201Expenses 2014: $464,730Net Income 2014: $26,4712014Revenue 2015: $473,116Expenses 2015: $471,234Net Income 2015: $1,8822015Revenue 2016: $510,648Expenses 2016: $453,699Net Income 2016: $56,9492016Revenue 2017: $499,721Expenses 2017: $500,584Net Income 2017: -$8632017Revenue 2018: $541,181Expenses 2018: $499,344Net Income 2018: $41,8372018Revenue 2019: $535,003Expenses 2019: $525,945Net Income 2019: $9,0582019Revenue 2020: $530,413Expenses 2020: $533,349Net Income 2020: -$2,9362020Revenue 2021: $577,052Expenses 2021: $572,660Net Income 2021: $4,3922021Revenue 2022: $586,062Expenses 2022: $588,678Net Income 2022: -$2,6162022Revenue 2023: $609,156Expenses 2023: $612,604Net Income 2023: -$3,4482023Revenue 2024: $628,325Expenses 2024: $579,416Net Income 2024: $48,9092024

Highlighted filing

2024

Revenue$628,325
Expenses$579,416
Net Income$48,909
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,317,596
Liabilities
$1,529,897
Net assets
-$212,301
Revenue
$628,325
Expenses
$579,416
Net income
$48,909
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.32$1.53$0.21$0.63$0.58$0.05
2023Detailed filing. Detailed filing data is available for this year.$1.24$1.50$0.26$0.61$0.61$0.00
2022Detailed filing. Detailed filing data is available for this year.$1.26$1.52$0.26$0.59$0.59$0.00
2021Detailed filing. Detailed filing data is available for this year.$1.33$1.58$0.26$0.58$0.57$0.00
2020Detailed filing. Detailed filing data is available for this year.$1.32$1.58$0.26$0.53$0.53$0.00
2019Detailed filing. Detailed filing data is available for this year.$1.34$1.59$0.26$0.54$0.53$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.35$1.62$0.27$0.54$0.50$0.04
2017Detailed filing. Detailed filing data is available for this year.$1.33$1.64$0.31$0.50$0.50$0.00
2016Detailed filing. Detailed filing data is available for this year.$1.39$1.70$0.31$0.51$0.45$0.06
2015Detailed filing. Detailed filing data is available for this year.$1.43$1.79$0.36$0.47$0.47$0.00
2014Detailed filing. Detailed filing data is available for this year.$1.45$1.82$0.37$0.49$0.46$0.03
2013Detailed filing. Detailed filing data is available for this year.$1.44$1.83$0.39$0.42$0.46$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.50$1.85$0.36$0.44
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.49$1.88$0.39$0.47
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.49$1.90$0.41$0.45
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 23, 2025
Return Version
2024v5.2
Gross Receipts
$628,325
Mission and Program Overview

Mission

To provide low income housing for the elderly.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$796,066$813,578▲ $17,512
Land, Buildings, and Equipment, Net$394,729$331,741▼ $62,988
Intangible Assets$83,953$79,841▼ $4,112
Savings and Temporary Cash Investments$24,752$64,515▲ $39,763
Prepaid Expenses and Deferred Charges$8,853$10,623▲ $1,770
Accounts Receivable$5,855$4,441▼ $1,414
Total Assets$1,325,803$1,317,596▼ $8,207
Other Assets Total$11,595$12,857▲ $1,262
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,475,505$1,437,129▼ $38,376
Other Liabilities$61,373$75,230▲ $13,857
Accounts Payable and Accrued Expenses$45,086$9,185▼ $35,901
Deferred Revenue$5,049$8,353▲ $3,304
Total Liabilities$1,587,013$1,529,897▼ $57,116
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-261,210$-212,301▲ $48,909
Total Net Assets Fund Balance$-261,210$-212,301▲ $48,909
Total Liabilities and Net Assets / Fund Balance$1,325,803$1,317,596▼ $8,207

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,316$1,509,318$1,515,634
Leasehold Improvements$245,666$512,398$758,064
Land$79,759-$79,759
Equipment$0$56,476$56,476
Other Land Buildings$0$28,241$28,241
Other Securities$186,883--
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Paula Gangell-millerPresident
Pam NaventiVice President
Dianna StringerBoard Member
Linda WilcoxBoard Member
Laura BrownClerk
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$624,369
Investment Income
$3,956
Other Revenue
$0
Change in Net Assets
$48,909

Audited Revenue Reconciliation

Revenue per Audited Statements
$628,325
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$628,325
Total Revenue per Form 990
$628,325
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$474,168
Salaries, Compensation, and Employee Benefits$105,248
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$119,207--$119,207
Other Salaries and Wages$45,109$60,139-$105,248
Interest$84,384--$84,384
Depreciation Depletion$80,072--$80,072
Insurance$41,738--$41,738
Fees for Services Management-$40,726-$40,726
Fees for Services Accounting-$20,033-$20,033
Other Expenses$8,214--$8,214
Office Expenses-$4,389-$4,389
Fees for Services Legal-$663-$663
All Other Expenses$250--$250
Fees for Services Other-$196-$196
Advertising-$195-$195
Total Functional Expenses$453,075$126,341$0$579,416

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$579,416
Total Expenses per Audited Statements$579,416
Total Expenses per Form 990$579,416
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Real Estate Taxes$44,125
Security Deposits Payable$12,857
Due to Hearthway$11,302
Accrued Interest$6,946
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“A contractual agreement exists where berkshire housing services, inc. Is the management agent for the property. All leasing, accounting, and maintenance duties are delegated to the management company.”

Form 990, Part VI, Section B, Line 11B

“The board of directors will review in detail the form 990 before the form is filed.”

Form 990, Part VI, Section B, Line 12C

“The organization monitors the policy on the board level through discussions.”

Form 990, Part VI, Section C, Line 19

“The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Lee Elderly Housing Corp
EIN
22-2472999
Phone
4134991630
Address
PO BOX 1180, PITTSFIELD, MA 01202

Signing Officer

Name
Paula Gangell-miller
Title
President/clerk
Phone
4134991630
Signed
2025-06-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paula Gangell-miller
Formed
1983
Legal Domicile
Ma
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Cbiz Advisors LLC
Address
100 WESTMINSTER STREET SUITE 500, PROVIDENCE, RI 02903
Preparer
David Fontaine
Phone
4016004500
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The process has not changed from the prior year”

Financial Statement Notes

PART X, LINE 2:

“The project is exempt from federal income tax, under section 501(c)(3) of the internal revenue code. However, income from certain activities not directly related to the project's tax-exempt purpose is subject to taxation as unrelated business income. In addition, the project has been classified as a project that is not a private foundation under section 509(a)(2). The project had no unrelated business income for 2024. The project recognizes and measures its unrecognized tax positions in accordance with the fasb asc 740, income taxes. Under that guidance, the project assesses the likelihood, based on their technical merit, that tax positions will be sustained upon examination based on the facts, circumstances and information available at the end of each period. The measurement of unrecognized tax positions is adjusted when new information is available, or when an event occurs that requires a change. Interest and penalties associated with unrecognized income taxes, if identified, will be classified as interest expense and income taxes, respectively, in the statements of activities and changes in net assets. Management has not identified any uncertain tax positions at december 31, 2024. The project is subject to routine audits by taxing jurisdictions, however, there are currently no audits for any periods in progress or pending.”

Raw XML AppendixShowing 400 of 452 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt045109
IRS990/OtherSalariesAndWagesGrp/TotalAmt0105248
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt08853
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt010623
IRS990/PrincipalOfficerNm0PAULA GANGELL-MILLER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531390
IRS990/ProgramServiceRevenueGrp/BusinessCd1531390
IRS990/ProgramServiceRevenueGrp/BusinessCd2531390
IRS990/ProgramServiceRevenueGrp/Desc0SECTION 8 SUBSIDIES
IRS990/ProgramServiceRevenueGrp/Desc1RENTAL RECEIPTS
IRS990/ProgramServiceRevenueGrp/Desc2LAUNDRY/OTHER RECEIPTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0429457
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1191956
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt22956
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0429457
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1191956
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt22956
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt03171
IRS990/PYOtherExpensesAmt0491950
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0605985
IRS990/PYRevenuesLessExpensesAmt0-3448
IRS990/PYSalariesCompEmpBnftPaidAmt0120654
IRS990/PYTotalExpensesAmt0612604
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0609156
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt048909
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0624369
IRS990/SavingsAndTempCashInvstGrp/BOYAmt024752
IRS990/SavingsAndTempCashInvstGrp/EOYAmt064515
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0431493
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0423614
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0410222
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0411137
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0379077
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02055543
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt03956
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt03171
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0693
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0580
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0944
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt09344
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0409188
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99550
IRS990ScheduleA/PublicSupportPY170Pct00.99660
IRS990ScheduleA/PublicSupportTotal170Amt02055543
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0431493
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0423614
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0410222
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0411137
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0379077
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02055543
IRS990ScheduleA/TotalSupportAmt02064887
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt06316
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01509318
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01515634
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt056476
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt056476
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0579416
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt079759
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt079759
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0245666
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0512398
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0758064
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt028241
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt028241
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt06946
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt144125
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt212857
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt311302
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED INTEREST
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED REAL ESTATE TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2SECURITY DEPOSITS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3DUE TO HEARTHWAY
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0574790
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt120802
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt231103
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt3186883
IRS990ScheduleD/OtherSecuritiesGrp/Desc0CASH REPLACEMENT RESERVE
IRS990ScheduleD/OtherSecuritiesGrp/Desc1CASH RESIDUAL RECEIPTS
IRS990ScheduleD/OtherSecuritiesGrp/Desc2OPERATING RESERVE
IRS990ScheduleD/OtherSecuritiesGrp/Desc3ESCROW
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd2F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd3F
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0628325
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PROJECT IS EXEMPT FROM FEDERAL INCOME TAX, UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE PROJECT'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. IN ADDITION, THE PROJECT HAS BEEN CLASSIFIED AS A PROJECT THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). THE PROJECT HAD NO UNRELATED BUSINESS INCOME FOR 2024. THE PROJECT RECOGNIZES AND MEASURES ITS UNRECOGNIZED TAX POSITIONS IN ACCORDANCE WITH THE FASB ASC 740, INCOME TAXES. UNDER THAT GUIDANCE, THE PROJECT ASSESSES THE LIKELIHOOD, BASED ON THEIR TECHNICAL MERIT, THAT TAX POSITIONS WILL BE SUSTAINED UPON EXAMINATION BASED ON THE FACTS, CIRCUMSTANCES AND INFORMATION AVAILABLE AT THE END OF EACH PERIOD. THE MEASUREMENT OF UNRECOGNIZED TAX POSITIONS IS ADJUSTED WHEN NEW INFORMATION IS AVAILABLE, OR WHEN AN EVENT OCCURS THAT REQUIRES A CHANGE. INTEREST AND PENALTIES ASSOCIATED WITH UNRECOGNIZED INCOME TAXES, IF IDENTIFIED, WILL BE CLASSIFIED AS INTEREST EXPENSE AND INCOME TAXES, RESPECTIVELY, IN THE STATEMENTS OF ACTIVITIES AND CHANGES IN NET ASSETS. MANAGEMENT HAS NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS AT DECEMBER 31, 2024. THE PROJECT IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS, HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY PERIODS IN PROGRESS OR PENDING.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0331741
IRS990ScheduleD/TotalBookValueSecuritiesAmt0813578
IRS990ScheduleD/TotalExpensesPerForm990Amt0579416
IRS990ScheduleD/TotalLiabilityAmt075230
IRS990ScheduleD/TotalRevenuePerForm990Amt0628325
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0628325
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0579416
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A CONTRACTUAL AGREEMENT EXISTS WHERE BERKSHIRE HOUSING SERVICES, INC. IS THE MANAGEMENT AGENT FOR THE PROPERTY. ALL LEASING, ACCOUNTING, AND MAINTENANCE DUTIES ARE DELEGATED TO THE MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS WILL REVIEW IN DETAIL THE FORM 990 BEFORE THE FORM IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MONITORS THE POLICY ON THE BOARD LEVEL THROUGH DISCUSSIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0HEARTHWAY INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0042483322
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0DEVELOPMENT AND OPERATION OF HOUSING AND COMMUNITY DEVELOPMENT PROJECTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 1180
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0PITTSFIELD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd001202
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0149800
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0COST
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0HEARTHWAY INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0M
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01325803
IRS990/TotalAssetsEOYAmt01317596
IRS990/TotalAssetsGrp/BOYAmt01325803
IRS990/TotalAssetsGrp/EOYAmt01317596
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0126341
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0453075
IRS990/TotalFunctionalExpensesGrp/TotalAmt0579416
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01587013
IRS990/TotalLiabilitiesEOYAmt01529897
IRS990/TotalLiabilitiesGrp/BOYAmt01587013
IRS990/TotalLiabilitiesGrp/EOYAmt01529897
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-261210
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-212301
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0453075

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