Civic Intelligence

Castle Square Tenants Organization 2020 Charitable Trust

990 • Fiscal year 2023 • EIN 85-3810338

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 06, 2024

Organization ProfileWWW.CSTOBOSTON.ORG
476 Tremont StreetBoston, MA 02116

(617) 357-8548

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

94th percentile

1.00x

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

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

100th percentile

263.10x

Higher debt load relative to revenue than 100% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Net Margin

38th percentile

0.0%

Higher net margin than 38% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

14th percentile

$0

Higher top officer pay than 14% of similar nonprofits.

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

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Asset Growth

68th percentile

13%

Faster asset growth than 68% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

92nd percentile

90%

Faster revenue growth than 92% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets94th percentile

Assets

Up

$19,381,203

Up $2,277,317 (+13%) from 2022

Net Assets

Flat

$100

Flat from 2022

Liabilities

Up

$19,381,103

Up $2,277,317 (+13%) from 2022

Revenue And Expenses
Liabilities / Revenue100th percentileNet Margin38th percentile

Revenue

Up

$73,665

Up $34,937 (+90%) from 2022

Expenses

Up

$73,665

Up $35,037 (+91%) from 2022

Net Income

Down

$0

Down $100 (-100%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth68th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$30M$20M$10M$0Assets 2020: $0Liabilities 2020: $0Net Assets 2020: $02020Assets 2021: $20,830,426Liabilities 2021: $20,830,426Net Assets 2021: $02021Assets 2022: $17,103,886Liabilities 2022: $17,103,786Net Assets 2022: $1002022Assets 2023: $19,381,203Liabilities 2023: $19,381,103Net Assets 2023: $1002023Assets 2024: $20,897,102Liabilities 2024: $20,897,002Net Assets 2024: $1002024

Highlighted filing

2023

Assets$19,381,203
Liabilities$19,381,103
Net Assets$100
Open 2023 Filing

Operations Trend

Revenue Growth92nd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0Revenue 2020: $0Expenses 2020: $0Net Income 2020: $02020Revenue 2021: $53,346Expenses 2021: $53,346Net Income 2021: $02021Revenue 2022: $38,728Expenses 2022: $38,628Net Income 2022: $1002022Revenue 2023: $73,665Expenses 2023: $73,665Net Income 2023: $02023Revenue 2024: $445,750Expenses 2024: $445,750Net Income 2024: $02024

Highlighted filing

2023

Revenue$73,665
Expenses$73,665
Net Income$0
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 6, 2024
Return Version
2023v5.1
Gross Receipts
$73,665
Mission and Program Overview

Mission

Castle square tenants organization 2020 charitable trust (the 'trust') was formed to support the activities of castle square tenants organization, inc. (csto) as well as other organization's which enhance the educational and cultural experiences, affordable housing or economic opportunities for low income residents of the south end and chinatown neighborhoods of boston and the greater boston area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$15,832,549$17,649,220▲ $1,816,671
Investments Other Securities$1,183,360$1,712,694▲ $529,334
Cash and Non-Interest-Bearing Accounts$81,905$10,735▼ $71,170
Accounts Receivable$6,072$8,554▲ $2,482
Total Assets$17,103,886$19,381,203▲ $2,277,317
Liabilities
Other Liabilities$17,098,596$19,373,431▲ $2,274,835
Accounts Payable and Accrued Expenses$5,190$7,672▲ $2,482
Total Liabilities$17,103,786$19,381,103▲ $2,277,317
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$100$100→ $0
Total Net Assets Fund Balance$100$100→ $0
Total Liabilities and Net Assets / Fund Balance$17,103,886$19,381,203▲ $2,277,317

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$1,712,694--
Compensation and Service Providers
Top Officer Pay14th percentile

Board Members and Trustees

NameTitle
Jonathan KleinChair
Ann MoyVice Chair
Chu HuangDirector
Terrance WoolforkDirector
Yvonne HolmesDirector
VINCENT O'DONNELLClerk
Kathryn MchughTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$73,665
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$73,665
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$47,487--$47,487
Fees for Services Accounting$24,984--$24,984
Office Expenses$1,194--$1,194
Total Functional Expenses$73,665$0$0$73,665
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
Due to Related Party$19,373,431
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 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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“Reviewed and approved by the board of directors.”

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

“The trust has adopted this conflict of interest policy to identify and limit the effect of any possible conflict between the personal interests of directors and officers and the interest of the trust. The purpose of this policy is to ensure that decisions about corporate operations and the use and dispositions of corporate assets are made solely in terms of benefits to the trust and are not influenced by any private profit or other personal benefit to the individuals affiliated with the trust who take part in the decision. Annual disclosure statements duty to complete questionnaire. Each trustee and key person shall complete a conflict of interest questionnaire when assuming the relevant position and annually thereafter. The questionnaire shall be in the form approved by the trustees. Duty to update information. Each director, officer, or key person shall promptly advise the secretary or designated compliance officer of any changes to the information provided in that individual's last completed conflict of interest questionnaire.”

Form 990, Part VI, Section C, Line 19

“The documents are available upon request”

PART VI, SECTION B, LINES 13 & 14:

“The trust is a newly created organization and is in the process of developing and implementing a whistleblower policy. The organization is also in the process of developing and implementing a written document retention and destruction policy.”

Filing and Contact Details

Filer

Filer Name
Castle Square Tenants Organization 2020
EIN
85-3810338
Phone
6173578548
Address
476 TREMONT STREET, BOSTON, MA 02116

Signing Officer

Name
Kathryn Mchugh
Title
Treasurer
Phone
6173578548
Signed
2024-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathryn Mchugh
Formed
2020
Legal Domicile
Ma
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
7

Preparer

Firm
Aafcpas Inc
Address
50 WASHINGTON STREET, WESTBOROUGH, MA 01581
Preparer
Joyce Ripianzi CPA
Phone
5083669100
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Consulting: program service expenses 47,487. Management and general expenses 0. Fundraising expenses 0. Total expenses 47,487.”

PART XII, LINE 2C:

“The board of directors is responsible for the selection of an independent auditor and oversight of the audit.”

Financial Statement Notes

PART X, LINE 2:

“The 2020 trust is a nonprofit organization as described in section 501(c)(3) of the internal revenue code and is exempt from federal and state income taxes on trade or business profits generated by activities related to the 2020 trust's exempt function. The 2020 trust may be subject to federal and state income taxes for profits generated from trade or business activities unrelated to the trust's exempt function. As of december 31, 2023, management believes that the 2020 trust has not generated any unrelated business taxable income.”

Raw XML Appendix380 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 2020 TRUST IS A NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES ON TRADE OR BUSINESS PROFITS GENERATED BY ACTIVITIES RELATED TO THE 2020 TRUST'S EXEMPT FUNCTION. THE 2020 TRUST MAY BE SUBJECT TO FEDERAL AND STATE INCOME TAXES FOR PROFITS GENERATED FROM TRADE OR BUSINESS ACTIVITIES UNRELATED TO THE TRUST'S EXEMPT FUNCTION. AS OF DECEMBER 31, 2023, MANAGEMENT BELIEVES THAT THE 2020 TRUST HAS NOT GENERATED ANY UNRELATED BUSINESS TAXABLE INCOME.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TRUST HAS ADOPTED THIS CONFLICT OF INTEREST POLICY TO IDENTIFY AND LIMIT THE EFFECT OF ANY POSSIBLE CONFLICT BETWEEN THE PERSONAL INTERESTS OF DIRECTORS AND OFFICERS AND THE INTEREST OF THE TRUST. THE PURPOSE OF THIS POLICY IS TO ENSURE THAT DECISIONS ABOUT CORPORATE OPERATIONS AND THE USE AND DISPOSITIONS OF CORPORATE ASSETS ARE MADE SOLELY IN TERMS OF BENEFITS TO THE TRUST AND ARE NOT INFLUENCED BY ANY PRIVATE PROFIT OR OTHER PERSONAL BENEFIT TO THE INDIVIDUALS AFFILIATED WITH THE TRUST WHO TAKE PART IN THE DECISION. ANNUAL DISCLOSURE STATEMENTS DUTY TO COMPLETE QUESTIONNAIRE. EACH TRUSTEE AND KEY PERSON SHALL COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE WHEN ASSUMING THE RELEVANT POSITION AND ANNUALLY THEREAFTER. THE QUESTIONNAIRE SHALL BE IN THE FORM APPROVED BY THE TRUSTEES. DUTY TO UPDATE INFORMATION. EACH DIRECTOR, OFFICER, OR KEY PERSON SHALL PROMPTLY ADVISE THE SECRETARY OR DESIGNATED COMPLIANCE OFFICER OF ANY CHANGES TO THE INFORMATION PROVIDED IN THAT INDIVIDUAL'S LAST COMPLETED CONFLICT OF INTEREST QUESTIONNAIRE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE DOCUMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONSULTING: PROGRAM SERVICE EXPENSES 47,487. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 47,487.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS IS RESPONSIBLE FOR THE SELECTION OF AN INDEPENDENT AUDITOR AND OVERSIGHT OF THE AUDIT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE TRUST IS A NEWLY CREATED ORGANIZATION AND IS IN THE PROCESS OF DEVELOPING AND IMPLEMENTING A WHISTLEBLOWER POLICY. THE ORGANIZATION IS ALSO IN THE PROCESS OF DEVELOPING AND IMPLEMENTING A WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART XII, LINE 2C:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PART VI, SECTION B, LINES 13 & 14:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CASTLE SQUARE TENANTS ORGANIZATION INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0043016145
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0AFFORDABLE HOUSING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0476 TREMONT STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BOSTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd002116
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd01
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd01
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt017103886
IRS990/TotalAssetsEOYAmt019381203
IRS990/TotalAssetsGrp/BOYAmt017103886
IRS990/TotalAssetsGrp/EOYAmt019381203
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt073665
IRS990/TotalFunctionalExpensesGrp/TotalAmt073665
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt017103786
IRS990/TotalLiabilitiesEOYAmt019381103
IRS990/TotalLiabilitiesGrp/BOYAmt017103786
IRS990/TotalLiabilitiesGrp/EOYAmt019381103
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0100
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0100
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt073665
IRS990/TotalProgramServiceRevenueAmt073665
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt073665
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt073665
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt017103886
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt019381203
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0476 TREMONT STREET
IRS990/USAddress/CityNm0BOSTON
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd002116
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.CSTOBOSTON.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KATHRYN MCHUGH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06173578548
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CASTLE SQUARE TENANTS ORGANIZATION 2020
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CHARITABLE TRUST
ReturnHeader/Filer/BusinessNameControlTxt0CAST
ReturnHeader/Filer/EIN0853810338
ReturnHeader/Filer/PhoneNum06173578548
ReturnHeader/Filer/USAddress/AddressLine1Txt0476 TREMONT STREET
ReturnHeader/Filer/USAddress/CityNm0BOSTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002116
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0042571780
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0AAFCPAS INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt050 WASHINGTON STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WESTBOROUGH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001581
ReturnHeader/PreparerPersonGrp/PhoneNum05083669100
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOYCE RIPIANZI CPA
ReturnHeader/ReturnTs02024-11-09T12:12:45-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$19,381,203
Liabilities
$19,381,103
Net assets
$100
Revenue
$73,665
Expenses
$73,665
Net income
$0
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.9$20.9$0.00$0.45$0.45$0.00
2023Detailed filing. Detailed filing data is available for this year.$19.4$19.4$0.00$0.07$0.07$0.00
2022Detailed filing. Detailed filing data is available for this year.$17.1$17.1$0.00$0.04$0.04$0.00
2021Detailed filing. Detailed filing data is available for this year.$20.8$20.8$0.00$0.05$0.05$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00