Civic Intelligence

St James Community Housing Corporation

EIN 22-2610180 • 501(c)3 • Pittsfield, MA

Profile

To provide low income housing for the elderly.

C/O Berkshire Housing PO Box 1180Pittsfield, MA 01202

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2018

Liabilities / Revenue

20th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

90th percentile

52%

Higher net margin than 90% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2018

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 2018

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

96th percentile

217%

Faster revenue growth than 96% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$0

Down $839,459 (-100%) from 2017

Liabilities

Down

$0

Down $1,399,294 (-100%) from 2017

Net Assets

Up

$0

Up $559,835 (+100%) from 2017

Revenue

Up

$1,071,475

Up $733,914 (+217%) from 2017

Expenses

Up

$511,640

Up $160,334 (+46%) from 2017

Net Income

Up

$559,835

Up $573,580 (+4173%) from 2017

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.0M$0-$1.0MAssets 2010: $1,226,592Liabilities 2010: $1,623,996Net Assets 2010: -$397,4042010Assets 2011: $1,174,883Liabilities 2011: $1,595,859Net Assets 2011: -$420,9762011Assets 2012: $1,134,972Liabilities 2012: $1,580,349Net Assets 2012: -$445,3772012Assets 2013: $1,070,266Liabilities 2013: $1,561,673Net Assets 2013: -$491,4072013Assets 2014: $1,025,928Liabilities 2014: $1,539,072Net Assets 2014: -$513,1442014Assets 2015: $997,791Liabilities 2015: $1,527,367Net Assets 2015: -$529,5762015Assets 2016: $878,935Liabilities 2016: $1,425,025Net Assets 2016: -$546,0902016Assets 2017: $839,459Liabilities 2017: $1,399,294Net Assets 2017: -$559,8352017Assets 2018: $0Liabilities 2018: $0Net Assets 2018: $02018

Highlighted filing

2018

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $343,8272010Expenses 2011: $338,6172011Expenses 2012: $338,2822012Revenue 2013: $293,132Expenses 2013: $339,162Net Income 2013: -$46,0302013Revenue 2014: $319,181Expenses 2014: $340,918Net Income 2014: -$21,7372014Revenue 2015: $321,914Expenses 2015: $338,346Net Income 2015: -$16,4322015Revenue 2016: $324,835Expenses 2016: $341,349Net Income 2016: -$16,5142016Revenue 2017: $337,561Expenses 2017: $351,306Net Income 2017: -$13,7452017Revenue 2018: $1,071,475Expenses 2018: $511,640Net Income 2018: $559,8352018

Highlighted filing

2018

Revenue$1,071,475
Expenses$511,640
Net Income$559,835

Filings

Latest Detailed Filing

The latest 2018 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2016 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 11, 2017
Return Version
2016v3.0
Gross Receipts
$324,835
Mission and Program Overview

Mission

To provide low income housing for the elderly.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$689,818$646,461▼ $43,357
Investments Other Securities$186,630$199,558▲ $12,928
Intangible Assets$89,698$0▼ $89,698
Prepaid Expenses and Deferred Charges$11,024$11,882▲ $858
Savings and Temporary Cash Investments$8,717$11,474▲ $2,757
Accounts Receivable$4,154$1,122▼ $3,032
Cash and Non-Interest-Bearing Accounts-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Inventories for Sale or Use-$0-
Total Assets$997,791$878,935▼ $118,856
Other Assets Total$7,750$8,438▲ $688
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,488,767$1,381,920▼ $106,847
Other Liabilities$19,946$25,532▲ $5,586
Accounts Payable and Accrued Expenses$17,262$15,218▼ $2,044
Deferred Revenue$1,392$2,355▲ $963
Total Liabilities$1,527,367$1,425,025▼ $102,342
Net Assets / Fund Balance
Unrestricted Net Assets$-529,576$-546,090▼ $16,514
Total Net Assets Fund Balance$-529,576$-546,090▼ $16,514
Total Liabilities and Net Assets / Fund Balance$997,791$878,935▼ $118,856

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$587,551$1,096,088$1,683,639
Land$58,729-$58,729
Other Land Buildings-$25,166$25,166
Equipment$181$22,632$22,813
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lynn WoodPresident
Don GoransonBoard Member
Emily CarlottaBoard Member
Grace ZbellBoard Member
Janet ZimmermanBoard Member
Courtney HaffTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$324,762
Investment Income
$73
Other Revenue
$0
Change in Net Assets
$-16,514

Audited Revenue Reconciliation

Revenue per Audited Statements
$324,835
Total Revenue per Audited Statements
$324,835
Total Revenue per Form 990
$324,835
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$289,758
Salaries, Compensation, and Employee Benefits$51,591
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$89,525--$89,525
Depreciation Depletion$53,786--$53,786
Other Salaries and Wages$43,669--$43,669
All Other Expenses$31,737--$31,737
Occupancy$30,228--$30,228
Fees for Services Management$20,550--$20,550
Insurance$11,750--$11,750
Fees for Services Accounting$10,050--$10,050
Other Expenses$6,495--$6,495
Other Employee Benefits$5,638--$5,638
Advertising$3,157--$3,157
Office Expenses$2,453--$2,453
Payroll Taxes$2,284--$2,284
Fees for Services Legal$1,072--$1,072
Total Functional Expenses$341,349$0$0$341,349

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$341,349
Total Expenses per Audited Statements$341,349
Total Expenses per Form 990$341,349
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued property taxes$10,000
Tenants' security deposits payable$8,438
Accrued interest payable$7,094
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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, Line 3: Description of Delegated Duties to Management Company

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, Line 11B: Form 990 Review Process

The board of directors will review in detail the form 990 before the form is to be filed.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

It is done on the board level through discussions.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

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

Filing and Contact Details

Filer

Filer Name
St James Community Housing Corporation
EIN
22-2610180
Phone
4134991630
Address
C/O BERKSHIRE HOUSING PO BOX 1180, PITTSFIELD, MA 01202

Signing Officer

Name
Lynn Wood
Title
President
Signed
2017-05-11
Discuss with paid preparer
Yes

Organization Details

Formed
1985
Legal Domicile
Ma
Voting Board Members
6
Independent Board Members
6
Employees
0

Preparer

Firm
Lombardi Clairmont & Keegan CPAs
Address
35 Pearl Street, Pittsfield, MA 01201-4718
Preparer
Barry J Clairmont
Phone
4134993733
Raw XML AppendixShowing 400 of 432 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/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-16514
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0324762
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt08717
IRS990/SavingsAndTempCashInvstGrp/EOYAmt011474
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0224037
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0224076
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0220545
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0196844
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0211960
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01077462
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt073
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt077
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0162
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0179
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0148
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0639
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0296913
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt047
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt07
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt036
IRS990ScheduleA/OtherIncome170Grp/TotalAmt090
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99930
IRS990ScheduleA/PublicSupportPY170Pct00.99920
IRS990ScheduleA/PublicSupportTotal170Amt01077462
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0224037
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0224076
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0220545
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0196844
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0211960
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01077462
IRS990ScheduleA/TotalSupportAmt01078191
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0587551
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01096088
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01683639
IRS990ScheduleD/EquipmentGrp/BookValueAmt0181
IRS990ScheduleD/EquipmentGrp/DepreciationAmt022632
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt022813
IRS990ScheduleD/ExpensesSubtotalAmt0341349
IRS990ScheduleD/LandGrp/BookValueAmt058729
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt058729
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt025166
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt025166
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt07094
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt110000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt28438
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Accrued interest payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Accrued property taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Tenants' security deposits payable
IRS990ScheduleD/RevenueSubtotalAmt0324835
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0646461
IRS990ScheduleD/TotalBookValueSecuritiesAmt0199558
IRS990ScheduleD/TotalExpensesPerForm990Amt0341349
IRS990ScheduleD/TotalLiabilityAmt025532
IRS990ScheduleD/TotalRevenuePerForm990Amt0324835
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0324835
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0341349
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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 TO BE FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2IT IS DONE ON THE BOARD LEVEL THROUGH DISCUSSIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0997791
IRS990/TotalAssetsEOYAmt0878935
IRS990/TotalAssetsGrp/BOYAmt0997791
IRS990/TotalAssetsGrp/EOYAmt0878935
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0341349
IRS990/TotalFunctionalExpensesGrp/TotalAmt0341349
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01527367
IRS990/TotalLiabilitiesEOYAmt01425025
IRS990/TotalLiabilitiesGrp/BOYAmt01527367
IRS990/TotalLiabilitiesGrp/EOYAmt01425025
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-529576
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-546090
IRS990/TotalProgramServiceExpensesAmt0341349
IRS990/TotalProgramServiceRevenueAmt0324762
IRS990/TotalRevenueGrp/ExclusionAmt073
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0324762
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0324835
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0997791
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0878935
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false

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