Civic Intelligence

New England Life Plan Communities Corp

EIN 87-3705424 • 501(c)3 • Lincoln, MA

Profile

New england life plan communities (nelpc) is a leader and innovator of services for older adults, promoting transparency, inclusivity and community integration within a culture of social awareness, workforce equity and environmental stewardship.

1 Harvest CircleLincoln, MA 01773-3214

nelpc.org

Siviq Scores

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

Liabilities / Assets

95th percentile

1.14x

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

501(c)3 • $250M-$1B nonprofits • Source year 2024

Liabilities / Revenue

98th percentile

15.73x

Higher debt load relative to revenue than 98% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Source year 2024

Net Margin

3rd percentile

-61%

Higher net margin than 3% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Source year 2024

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

$250M-$1B nonprofits • Source year 2022

Asset Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2022 to 2024

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets95th percentile

Assets

Up

$439,725,310

Up $280,398,750 (+176%) from 2023

Liabilities

Up

$502,704,089

Up $299,955,434 (+148%) from 2023

Net Assets

Down

-$62,978,779

Down $19,556,684 (-45%) from 2023

Operations
Liabilities / Revenue98th percentileNet Margin3rd percentile

Revenue

Up

$31,948,228

Up $8,000,648 (+33%) from 2023

Expenses

Up

$51,504,912

Up $9,982,587 (+24%) from 2023

Net Income

Down

-$19,556,684

Down $1,981,939 (-11%) from 2023

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$600M$400M$200M$0-$200MAssets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022Assets 2023: $159,326,560Liabilities 2023: $202,748,655Net Assets 2023: -$43,422,0952023Assets 2024: $439,725,310Liabilities 2024: $502,704,089Net Assets 2024: -$62,978,7792024

Highlighted filing

2024

Assets$439,725,310
Liabilities$502,704,089
Net Assets-$62,978,779
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$60M$40M$20M$0-$20MRevenue 2021: $0Expenses 2021: $0Net Income 2021: $02021Revenue 2022: $0Expenses 2022: $0Net Income 2022: $02022Revenue 2023: $23,947,580Expenses 2023: $41,522,325Net Income 2023: -$17,574,7452023Revenue 2024: $31,948,228Expenses 2024: $51,504,912Net Income 2024: -$19,556,6842024

Highlighted filing

2024

Revenue$31,948,228
Expenses$51,504,912
Net Income-$19,556,684
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$439,725,310
Liabilities
$502,704,089
Net assets
-$62,978,779
Revenue
$31,948,228
Expenses
$51,504,912
Net income
-$19,556,684
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$440$503$63.0$31.9$51.5$19.6
2023Detailed filing. Detailed filing data is available for this year.$159$203$43.4$23.9$41.5$17.6
2022Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$31,948,228
Mission and Program Overview

Mission

Provider of senior housing and services

Justliving communities corp (jlc) is a not-for-profit company dedicated to serving older adults. Our residents are able to enjoy community based living with an active, choice driven lifestyle, while having the security of onsite healthcare being available should the need arise.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$99,615,186$220,992,552▲ $121,377,366
Accounts Receivable$1,008,390$74,426,592▲ $73,418,202
Intangible Assets$36,639,171$64,817,737▲ $28,178,566
Cash and Non-Interest-Bearing Accounts$20,059,756$54,865,405▲ $34,805,649
Investments in Publicly Traded Securities$1,512,634$2,129,161▲ $616,527
Prepaid Expenses and Deferred Charges$491,423$1,024,069▲ $532,646
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$-43,422,095$-62,978,779▼ $19,556,684
Total Assets$159,326,560$439,725,310▲ $280,398,750
Other Assets Total$0$21,469,794▲ $21,469,794
Liabilities
Tax Exempt Bond Liabilities$94,033,489$209,844,276▲ $115,810,787
Mortgage Notes Payable Secured by Investment Property$101,393,446$158,582,689▲ $57,189,243
Accounts Payable and Accrued Expenses$3,703,700$84,068,013▲ $80,364,313
Deferred Revenue$3,618,020$50,209,111▲ $46,591,091
Total Liabilities$202,748,655$502,704,089▲ $299,955,434
Net Assets / Fund Balance
Total Net Assets Fund Balance$-43,422,095$-62,978,779▼ $19,556,684
Total Liabilities and Net Assets / Fund Balance$159,326,560$439,725,310▲ $280,398,750

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$192,313,879$6,970,268$199,284,147
Land$17,263,547-$17,263,547
Other Land Buildings$10,719,318$1,321,742$12,041,060
Equipment$695,808$265,327$961,135
Compensation and Service Providers
Top Officer Pay34th percentile

Board Members and Trustees

NameTitle
Larry BradshawChairman
Kathryn BrodBoard Member
Philippe SaadSecretary
Jeff CarpenterTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Benchmark Senior Living LLCManagement Company201 JONES ROAD, Waltham, MA 02451$1,263,146
Bechtel Frank Erickson ArchitectsArchitect Design Services1723 MASSACHUSETTS AVENUE, Lexington, MA 02420$790,960
Prkos Property Management INCKitchen Renovation361 NEWBURY ST 5TH FLOOR, Boston, MA 02115$427,766
One Point Partners LLCAsset Management And Development Advisor35 MAIN STREET, Topsfield, MA 01938$323,751
Stantec Consulting Services INCEngineer/architect13980 COLLECTIONS CENTER DRIVE, Chicago, IL 60693$191,308
Revenue and Support

Revenue Composition

Contributions and Grants
$187,755
Program Service Revenue
$30,847,633
Investment Income
$912,840
Other Revenue
$0
All Other Contributions
$187,755
Change in Net Assets
$-19,556,684
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$35,294,550
Salaries, Compensation, and Employee Benefits$16,210,362
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$13,132,909--$13,132,909
Interest$6,263,767--$6,263,767
Depreciation Depletion$3,077,838--$3,077,838
Occupancy$2,584,258$232,952-$2,817,210
Fees for Services Management$1,841,844--$1,841,844
Other Employee Benefits$1,805,523--$1,805,523
Other Expenses$1,331,693--$1,331,693
Payroll Taxes$1,128,199--$1,128,199
Advertising$666,225$172,195-$838,420
All Other Expenses-$470,913-$470,913
Insurance$340,880--$340,880
Information Technology-$210,206-$210,206
Pension Plan Contributions$143,731--$143,731
Fees for Services Other-$141,130-$141,130
Fees for Services Legal-$135,378-$135,378
Fees for Services Accounting-$96,018-$96,018
Travel-$14,595-$14,595
Total Functional Expenses$50,031,525$1,473,387$0$51,504,912
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

Bond Issues

BondIssuerIssuedIssue PricePurpose
AMassachusetts Development Finance Agency2024-12-19$102,635,000Refund prior issue issued 04/5/2023 & expansion of senior living facility
BIllinois Finance Authority2024-12-17$58,710,000Acquisition & expansion of senior living facility

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$64,775,000$57,075,000-$152,550
B$58,710,000--$1,145,000

Bond Financing Compliance

No rebate due
No
Rebate not yet due
Yes
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
Yes
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
Yes
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“The community is managed by benchmark senior living llc.”

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

“A copy of the 990 is provided to the board of directors prior to filing with the irs.”

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

“To ensure the organization operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, periodic reviews shall be conducted at least every three years. The periodic reviews shall, at a minimum, include the following subjects: (a) whether compensation arrangements and benefits are reasonable; (b) whether partnerships, joint ventures, and arrangements with companies performing management services for the organization conform to the organization's written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further the organization's charitable purposes, and do not result in inurement, impermissible private benefit, or an excess benefit transaction; and (c) whether the organization has complied with the procedures set forth in this conflict of interest policy and the efficacy of the policy. When conducting the periodic reviews as provided for in this article viii, the organization may, but need not, use outside advisors. If outside experts are used, their use shall not relieve the board of directors of its responsibility for ensuring periodic reviews are conducted.”

Form 990, Part VI, Section C, Line 19

“Financial statements are available in the annual disclosure statement which is filed with the commonwealth of massachusetts. That document also outlines the governance structure. Actual governing documents and conflict of interest policy are made available upon request”

Filing and Contact Details

Filer

Filer Name
Justliving Communities Corp
EIN
87-3705424
Phone
7813385985
Address
1 HARVEST CIRCLE, LINCOLN, MA 01773-3214

Signing Officer

Name
Larry Bradshaw
Title
President
Phone
7813385985
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Larry Bradshaw
Formed
2021
Legal Domicile
Ma
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
4

Preparer

Firm
Rsm US Llp
Address
400 LOCUST STREET SUITE 640, DES MOINES, IA 50309-2354
Preparer
Kathy Fairchild
Phone
5155586600
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“There have been no changes from prior years.”

Financial Statement Notes

PART II, LINE 5:

“The organization has a maintenance manual for inspection and monitoring of the property.”

PART II, LINE 9:

“The conservation easement was in place when the property was purchased. Costs and expenses related to the easement are not reported separately in the financial statements.”

Raw XML AppendixShowing 400 of 587 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/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0JUSTLIVING COMMUNITIES SEEKS TO LEAD IN THE DELIVERY AND INNOVATION OF SERVICES FOR OLDER ADULTS, PROMOTING TRANSPARENCY, INCLUSIVITY AND COMMUNITY INTEGRATION WITHIN A CULTURE OF SOCIAL AWARENESS, WORKFORCE EQUITY AND ENVIRONMENTAL STEWARDSHIP.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0101393446
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0158582689
IRS990/NameChangeInd0X
IRS990/NetAssetsOrFundBalancesBOYAmt0-43422095
IRS990/NetAssetsOrFundBalancesEOYAmt0-62978779
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0232952
IRS990/OccupancyGrp/ProgramServicesAmt02584258
IRS990/OccupancyGrp/TotalAmt02817210
IRS990/OfficerMailingAddressInd00
IRS990/OnBehalfOfIssuerInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt021469794
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt01805523
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01805523
IRS990/OtherExpensesGrp/Desc0AMORT INTANGIBLE ASSETS
IRS990/OtherExpensesGrp/Desc1RESIDENT SERVICE COSTS
IRS990/OtherExpensesGrp/Desc2ACCR OF INT ON RESIDENT
IRS990/OtherExpensesGrp/Desc3AMORT DEFERRED FINANCIN
IRS990/OtherExpensesGrp/ProgramServicesAmt07371429
IRS990/OtherExpensesGrp/ProgramServicesAmt15174543
IRS990/OtherExpensesGrp/ProgramServicesAmt25168686
IRS990/OtherExpensesGrp/ProgramServicesAmt31331693
IRS990/OtherExpensesGrp/TotalAmt07371429
IRS990/OtherExpensesGrp/TotalAmt15174543
IRS990/OtherExpensesGrp/TotalAmt25168686
IRS990/OtherExpensesGrp/TotalAmt31331693
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt013132909
IRS990/OtherSalariesAndWagesGrp/TotalAmt013132909
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt01128199
IRS990/PayrollTaxesGrp/TotalAmt01128199
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0143731
IRS990/PensionPlanContributionsGrp/TotalAmt0143731
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0491423
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01024069
IRS990/PrincipalOfficerNm0LARRY BRADSHAW
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0623000
IRS990/ProgramServiceRevenueGrp/BusinessCd1623000
IRS990/ProgramServiceRevenueGrp/BusinessCd2812900
IRS990/ProgramServiceRevenueGrp/Desc0RESIDENT SERVICES
IRS990/ProgramServiceRevenueGrp/Desc1ENTRANCE FEE AMOR, NON
IRS990/ProgramServiceRevenueGrp/Desc2OTHER
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt029385922
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11059079
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2402632
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt029385922
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11059079
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2402632
IRS990/ProgSrvcAccomActy2Grp/Desc0JUSTLIVING COMMUNITIES CORP OWNS AND OPERATES A SENIOR LIVING COMMUNITY LOCATED IN WHEATON, ILLINOIS, KNOWN AS THE WYNDEMERE. THE COMMUNITY IS SITUATED ON A 25 ACRES CAMPUS CONSISTING OF 270 INDEPENDENT LIVING UNITS ACROSS AN APARTMENT-STYLE BUILDING AND 26 COTTAGES. THE COMMUNITY ALSO INCLUDES A HEALTH CARE FACILITY CONSISTING OF A 65 UNIT ASSISTED LIVING FACILITY, A 12 UNIT MEMORY CARE FACILITY, A 56 BED SKILLED NURSING FACILITY, AND AN ASSISTED REHABILITATION UNIT ON SITE TO PROVIDE THE SERVICES OF A CONTINUING CARE RETIREMENT COMMUNITY
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt02982686
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt01585269
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0194076
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0624909
IRS990/PYOtherExpensesAmt028630135
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt023128595
IRS990/PYRevenuesLessExpensesAmt0-17574745
IRS990/PYSalariesCompEmpBnftPaidAmt012892190
IRS990/PYTotalExpensesAmt041522325
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt023947580
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-19556684
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt029262364
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-43422095
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-62978779
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0187755
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0194076
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0381831
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0912840
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0624909
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01537749
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt030847633
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt023128595
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt053976228
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0912840
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0624909
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01537749
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportTotal509Amt054358059
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt031035388
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt023322671
IRS990ScheduleA/Total509Grp/TotalAmt054358059
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt031948228
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt023947580
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt055895808
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0192313879
IRS990ScheduleD/BuildingsGrp/DepreciationAmt06970268
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0199284147
IRS990ScheduleD/EquipmentGrp/BookValueAmt0695808
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0265327
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0961135
IRS990ScheduleD/ExpensesIncurredEnforcementAmt00
IRS990ScheduleD/HistoricStrctrEasementsAftrCnt01
IRS990ScheduleD/HistoricStructureEasementsCnt00
IRS990ScheduleD/LandGrp/BookValueAmt017263547
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt017263547
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt010719318
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01321742
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt012041060
IRS990ScheduleD/PreservationPublicUseInd0X
IRS990ScheduleD/ProtectionNaturalHabitatInd0X
IRS990ScheduleD/Section170hRqrStsfdInd00
IRS990ScheduleD/StaffHoursSpentEnforcementCnt02.00
IRS990ScheduleD/StatesEasementsHeldCnt01
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS A MAINTENANCE MANUAL FOR INSPECTION AND MONITORING OF THE PROPERTY.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE CONSERVATION EASEMENT WAS IN PLACE WHEN THE PROPERTY WAS PURCHASED. COSTS AND EXPENSES RELATED TO THE EASEMENT ARE NOT REPORTED SEPARATELY IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II, LINE 5:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART II, LINE 9:
IRS990ScheduleD/TotalAcreageCnt05.10
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0220992552
IRS990ScheduleD/TotalEasementsCnt01
IRS990ScheduleD/WrittenPolicyMonitoringInd01
IRS990/ScheduleJRequiredInd00
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd0A
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd1B
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd01
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd11
IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt0THE ISSUE IS A DRAW-DOWN ISSUE. PROCEEDS OF THE BONDS THROUGH 12/31/2024 ONLY INCLUDES DRAWS MADE UNTIL SUCH DATE.
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II, COLUMN A, LINE 3
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd1B
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd10
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd10
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd10
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd10
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd10
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd10
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd01
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd11
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd01
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd10
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd01
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd11
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt02024-12-19
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt12024-12-17
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN0043431814
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN1861091967
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd1B
IRS990ScheduleK/TaxExemptBondsIssuesGrp/CUSIPNum057585BCU0
IRS990ScheduleK/TaxExemptBondsIssuesGrp/CUSIPNum145204FYR0
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd00
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd10
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt0102635000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt158710000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0MASSACHUSETTS DEVELOPMENT FINANCE AGENCY
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt1ILLINOIS FINANCE AUTHORITY
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd00
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd10
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd00

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