2024-11-20T15:16:15-06:00 2023-12-31 042571780 AAFCPAS INC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2023-01-01 222598255 BREWERY DEVELOPMENT COMPANY OF JAMAICA PLAIN C/O NDC BREW 6175222424 31 GERMANIA STREET JAMAICA PLAIN MA 02130 TERONDA ELLIS CEO 6175222424 2024-11-12 1 1 MATTHEW TROIANO CPA P01263939 5083669100 2024-11-12 2023 2024-10-15 13:58:12Z TERONDA ELLIS 31 GERMANIA STREET JAMAICA PLAIN MA 02130 3389010 0 X N/A X 1983 MA TO REHABILITATE AND MAINTAIN COMMERCIAL REAL ESTATE THAT HOUSES SMALL, LOCAL BUSINESSES WHICH CREATE JOB OPPORTUNITIES FOR AREA LOW INCOME PEOPLE. 5 5 0 5 0 0 263798 238092 2867151 3087039 3328 62934 423841 945 3558118 3389010 0 0 0 0 0 0 0 0 0 2366355 3153897 2366355 3153897 1191763 235113 16973974 17689539 5073266 5553718 11900708 12135821 TO REHABILITATE AND MAINTAIN COMMERCIAL REAL ESTATE THAT HOUSES SMALL, LOCAL BUSINESSES WHICH CREATE JOB OPPORTUNITIES FOR AREA LOW INCOME PEOPLE. 0 0 3088750 3087984 TO REHABILITATE AND MAINTAIN COMMERCIAL REAL ESTATE THAT HOUSES SMALL, LOCAL BUSINESSES WHICH CREATE JOB OPPORTUNITIES FOR AREA LOW INCOME PEOPLE. 3088750 1 1 0 0 0 0 0 0 0 0 1 0 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 0 1 0 0 0 1 23 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 MA X JEFF AIMONETTI CFO 6175222424 31 GERMANIA STREET JAMAICA PLAIN MA 02130 DAVID TROIANO PRESIDENT 1.00 X X 0 0 0 MICKEY SHATTOW TREASURER 1.00 X X 0 0 0 CHARLES HILLS CLERK 1.00 3.00 X X 0 0 0 WILLIAM PERKINS DIRECTOR 1.00 X 0 0 0 ROCKLYN CLARK DIRECTOR 1.00 X 0 0 0 ANDY WAXMAN DIRECTOR (UNTIL 11/2023) 1.00 X 0 0 0 TERONDA ELLIS CHIEF EXECUTIVE OFFICER 1.00 45.00 X 0 163468 18350 DIANNE MALONEY FORMER CFO 1.00 45.00 X 0 101427 5067 JEFF AIMONETTI CURRENT CFO 1.00 45.00 X 0 12615 75 CHRISTOPHER D'ANTONIO FORMER CFO 1.00 45.00 X 0 52516 0 REBECCA MAUTNER VP OF RE DEVELOPMENT & ASSETS 1.00 32.00 X 0 157132 4412 ERIKA GUERRA ASSOC. DIRECTOR OF REAL ESTATE 1.00 40.00 X 0 129927 10571 GIOVANNY VALENCIA DIRECTOR OF ORGANIZING 1.00 40.00 X 0 124742 3635 SALLY SWENSON DIR. FUNDRAISING & COMMUNICATIONS 1.00 40.00 X 0 110615 15796 GINA HUDSON VP OF ECONOMIC DEVELOPMENT PROGRAMS 1.00 40.00 X 0 111298 18919 0 963740 76825 0 0 1 0 HJ RUSSELL & COMPANY 171 17TH ST NW SUITE 1600 ATLANTA GA 30363 CONSTRUCTION 182500 J GARLAND ENTERPRISES LLC PO BOX 314 MEDFIELD MA 02052 ARCHITECT 155803 NEW CHAPTER HOME IMPROVEMENT LLC 168 RIVER STREET CAMBRIDGE MA 02139 CONSTRUCTION 118600 3 74845 150000 13247 238092 RENTAL INCOME 531120 3087039 3087039 3087039 62934 62934 OTHER INCOME 900099 945 945 945 3389010 3087984 0 62934 X 823307 823307 41147 41147 24000 24000 327040 327040 5619 5619 1009313 1009313 177723 177723 505986 505986 128465 128465 BAD DEBT 74544 74544 MISCELLANEOUS EXPENSE 36753 36753 3153897 3088750 65147 0 224017 214413 2807173 4645503 252639 149265 596414 596414 22731023 12448995 10380510 10282028 2713221 1801916 16973974 17689539 238456 176445 151984 139825 3987531 3742321 695295 1495127 5073266 5553718 X 10282682 10279703 1618026 1856118 11900708 12135821 16973974 17689539 235113 0 X X 0 1 X 1 0 X 71747 841953 821488 263798 238092 2237078 71747 841953 821488 263798 238092 2237078 2237078 7068 5578 689 3328 62934 79597 2316675 14553633 0.96560 0.99060 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 644361 644361 20950950 11719094 9231856 648781 369168 279613 194265 142922 51343 292666 217811 74855 10282028 DUE FROM AFFILIATES 254294 DEFERRED RENTAL REVENUE 995107 PROJECTS UNDER DEVELOPMENT 552515 1801916 DUE TO AFFILIATE - JPNDC 794991 NOTE PAYABLE TO AFFILIATE 482401 TENANT SECURITY DEPOSITS 217735 1495127 X PART X, LINE 2: BREWERY DEVELOPMENT COMPANY 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. BDC HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS AT DECEMBER 31, 2023. HOWEVER, BREWERY DEVELOPMENT COMPANY INFORMATION AND TAX RETURNS ARE SUBJECT TO EXAMINATION BY FEDERAL AND STATE JURISDICTIONS. 0 0 0 0 0 0 0 0 0 TERONDA ELLIS CHIEF EXECUTIVE OFFICER 0 163468 0 0 0 0 0 0 0 18350 0 181818 0 0 REBECCA MAUTNER VP OF RE DEVELOPMENT & ASSETS 0 157132 0 0 0 0 0 0 0 4412 0 161544 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 HAS A MANAGEMENT AGREEMENT WITH JAMAICA PLAIN NEIGHBORHOOD DEVELOPMENT CORPORATION. DURING THE YEAR ENDED DECEMBER 31, 2023 MANAGEMENT FEES WERE $823,307. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS PRESENTED TO THE BOARD VIA E-MAIL AND/OR DURING A BOARD MEETING WITH THE OPPORTUNITY FOR REVIEW AND COMMENT. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE ASKED ANNUALLY WHETHER A COI EXISTS. 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 IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 78,611. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 78,611. CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 248,429. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 248,429. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. JAMAICA PLAIN NEIGHBORHOOD DEVELOPMENT CORPORATION 31 GERMANIA STREET JAMAICA PLAIN MA 02130 042652919 COMMUNITY DEVELOPMENT MA 501(C)(3) LINE 7 N/A 0 ANGELA WESTOVER HOUSING CORPORATION 31 GERMANIA STREET JAMAICA PLAIN MA 02130 042743396 AFFORDABLE HOUSING MA 501(C)(3) LINE 10 JAMAICA PLAIN NEIGHBORHOOD DEVELOPMENT CORPORATION 0 ONE TO FOUR REHABILITATION CORPORATION 31 GERMANIA STREET JAMAICA PLAIN MA 02130 043279485 AFFORDABLE HOUSING MA 501(C)(3) LINE 10 JAMAICA PLAIN NEIGHBORHOOD DEVELOPMENT CORPORATION 0 NATE SMITH HOUSING CORPORATION 31 GERMANIA STREET JAMAICA PLAIN MA 02130 043300758 AFFORDABLE HOUSING MA 501(C)(3) LINE 10 JAMAICA PLAIN NEIGHBORHOOD DEVELOPMENT CORPORATION 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 BICKFORD STREET ELDERLY HOUSING CORPORATION 31 GERMANIA STREET JAMAICA PLAIN MA 02130 331063789 AFFORDABLE HOUSING MA 501(C)(3) LINE 10 JAMAICA PLAIN NEIGHBORHOOD DEVELOPMENT CORPORATION 0 CENTRE STREET RETAIL LLC 31 GERMANIA STREET JAMAICA PLAIN MA 02130 261736109 ACQUIRE, DEVELOP, LEASE & SELL PROPERTY MA BREWERY DEVELOPMENT COMPANY OF JAMAICA PLAIN RELATED -227104 4156951 0 0 0.99990 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 CENTRE STREET RETAIL LLC D 596414 PRESENT VALUE