2025-11-12T09:21:01-06:00 2024-12-31 042571780 AAFCPAS INC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2024-01-01 043279485 ONE TO FOUR REHABILITATION CORPORATION ONET 6175222424 31 GERMANIA STREET JAMAICA PLAIN MA 02130 JEFF AIMONETTI CFO 6175222424 2025-11-11 1 1 MATTHEW TROIANO CPA P01263939 5083669100 2025-11-11 2024 2025-03-06 01:10:19Z JEFF AIMONETTI 31 GERMANIA STREET JAMAICA PLAIN MA 02130 530285 0 X WWW.JPNDC.ORG X 1994 MA ACQUIRE AND DEVELOP LOW INCOME HOUSING. 10 10 0 10 0 0 145209 62243 75401 459406 96691 8585 2778 51 320079 530285 0 0 0 0 0 0 0 0 0 333879 197122 333879 197122 -13800 333163 1985531 2293619 678074 578249 1307457 1715370 TO DEVELOP, REHABILITATE AND OPERATE HOUSING FOR RESALE TO LOW AND MODERATE INCOME PERSONS AND FAMILIES IN JAMAICA PLAIN, MASSACHUSETTS. 0 0 163760 459457 ACQUISITION, DEVELOPMENT AND OPERATION OF LOW INCOME HOUSING IN THE JAMAICA PLAIN SECTION OF BOSTON, MA. 163760 1 1 0 0 0 0 0 0 0 0 1 1 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 1 1 1 0 0 0 1 4 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 1 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 0 0 0 MA X JEFF AIMONETTI CFO 6175222424 31 GERMANIA STREET JAMAICA PLAIN MA 02130 CHARLES HILLS CO-CHAIR, TREASURER 1.00 9.00 X X 0 0 0 ANNE GELBSPAN CO-CHAIR 1.00 9.00 X X 0 0 0 KATHY BROWN DIRECTOR 1.00 4.00 X 0 0 0 BASHIER KAYOU DIRECTOR 1.00 4.00 X 0 0 0 YVETTE FERNANDEZ DIRECTOR 1.00 4.00 X 0 0 0 MARC EBUNA DIRECTOR 1.00 4.00 X 0 0 0 MICHAEL FISHBEIN DIRECTOR 1.00 3.00 X 0 0 0 JOSHUA MCFADDEN DIRECTOR 1.00 3.00 X 0 0 0 PAM BENDER DIRECTOR 1.00 3.00 X 0 0 0 KIMBERLEY RICHARDSON DIRECTOR 1.00 3.00 X 0 0 0 TERONDA ELLIS CHIEF EXECUTIVE OFFICER 1.00 45.00 X 0 156513 16832 JEFFREY AIMONETTI CHIEF FINANCE OFFICER 1.00 45.00 X 0 113839 4535 REBECCA MAUTNER VP OF REAL ESTATE DEVELOPMENT & ASSETS 1.00 36.00 X 0 149098 5312 ERIKA GUERRA ASSOCIATE DIRECTOR OF REAL ESTATE 1.00 40.00 X 0 137241 11537 SOLVEIG SWENSON DIRECTOR OF FUNDRAISING & COMMUNICATIONS 1.00 40.00 X 0 113243 14635 FRANCIA DEJESUS DIRECTOR OF CHILDCARE SERVICES 1.00 40.00 X 0 107792 7816 PAOLA LIENDO ASSOCIATE VP OF ECONOMIC PROSPERITY SERVICES 1.00 40.00 X 0 108874 6525 0 886600 67192 0 0 1 0 0 62243 62243 INCOME FROM PARTNERSHI 531110 282860 282860 RENTAL INCOME 531110 176546 176546 459406 8585 8585 MISCELLANEOUS 900099 51 51 51 530285 459457 0 8585 X 17316 17316 7626 7626 8420 8420 24088 24088 1731 1731 99603 99603 18015 18015 11331 11331 6981 6981 PROJECT COSTS 2011 2011 197122 163760 33362 0 308918 567222 187579 227112 5395 25779 677 1870 1242099 605394 648036 636705 200000 200000 634926 634931 1985531 2293619 55207 36906 1654 13923 536182 514545 85031 12875 678074 578249 X 1307457 1715370 1307457 1715370 1985531 2293619 X 333163 74750 X X 0 1 X 1 0 X 122486 1495711 44058 145209 62243 1869707 213271 402069 204367 75401 459406 1354514 335757 1897780 248425 220610 521649 3224221 0 0 0 3224221 116 82 244 5564 8585 14591 116 82 244 5564 8585 14591 435 8034 40527 2778 51 51825 336308 1905896 289196 228952 530285 3290637 0.97980 0.98060 0.00440 0.00210 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2020 AMOUNT: $ 435. 2021 AMOUNT: $ 8,034. 2022 AMOUNT: $ 40,527. 2023 AMOUNT: $ 2,778. 2024 AMOUNT: $ 51. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 690 690 1241409 605394 636015 636705 INVESTMENT IN CATHERINE GALLAG 200000 C 200000 DUE FROM AFFILIATES 595361 SECURITY DEPOSITS 7095 PROJECTS UNDER DEVELOPMENT 32475 634931 DUE TO AFFILIATES 6594 TENANT SECURITY DEPOSITS 6281 12875 X PART X, LINE 2: ONE TO FOUR REHABILITATION CORPORATION 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. OFRC HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS AT DECEMBER 31, 2024. HOWEVER, ONE TO FOUR REHABILITATION CORPORATION 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 156513 0 0 0 0 0 0 0 16832 0 173345 0 0 REBECCA MAUTNER VP OF REAL ESTATE DEVELOPMENT & ASSE 0 149098 0 0 0 0 0 0 0 5312 0 154410 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 IS MANAGED BY TWO ENTITIES - JAMAICA PLAIN NEIGHBORHOOD DEVELOPMENT CORPORATION, A RELATED PARTY WHO PROVIDES ASSET MANAGEMENT SERVICES AND PEABODY PROPERTIES, INC. FOR THE YEAR ENDED DECEMBER 31, 2024 THE ORGANIZATION INCURRED $2,753 IN ASSET MANAGEMENT FEES AND $14,563 IN MANAGEMENT FEES. FORM 990, PART VI, SECTION B, LINE 11B AN OFFICER OF RELATED MANAGEMENT COMPANY REVIEWS THE 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL OFFICERS AND BOARD MEMBERS FILL OUT AN ANNUAL DISCLOSURE STATEMENT STATING THAT THEY UNDERSTAND THE POLICY AND DISCLOSING ANY POTENTIAL CONFLICTS BE IT PERSONAL OR FINANCIAL. ANY NEW CHANGES SHALL BE PROMPTLY DISCLOSED. THE STATEMENTS ARE KEPT BY THE GOVERNANCE COMMITTEE. 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 520. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 520. CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 23,568. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 23,568. FORM 990, PART XI, LINE 9: FORGIVENESS OF DEBT 74,750. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. SUMNER HILL RENTAL APARTMENTS LLC 31 GERMANIA STREET JAMAICA PLAIN MA 02130 262813646 ACQUIRE, DEVELOP, LEASE AND SELL PROPERTY MA 0 0 ONE TO FOUR REHABILITATION CORPORATION LORENZOVEST HOLDINGS LLC 31 GERMANIA STREET JAMAICA PLAIN MA 02130 050511693 ACQUIRE, DEVELOP, LEASE AND SELL PROPERTY MA 0 0 ONE TO FOUR REHABILITATION CORPORATION JAMAICA PLAIN NEIGHBORHOOD DEVELOPMENT CORPORATION 31 GERMANIA STREET JAMAICA PLAIN MA 02130 042652919 COMMUNITY DEVELOPMENT MA 501(C)(3) LINE 7 N/A 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 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 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 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 BREWERY DEVELOPMENT COMPANY OF JAMAICA PLAIN 31 GERMANIA STREET JAMAICA PLAIN MA 02130 222598255 AFFORDABLE HOUSING MA 501(C)(3) LINE 7 JAMAICA PLAIN NEIGHBORHOOD DEVELOPMENT CORPORATION 0 HYDE SQUARE LP 31 GERMANIA STREET JAMAICA PLAIN MA 02130 043141297 AFFORDABLE HOUSING MA ONE TO FOUR REHABILITATION CORPORATION RELATED -2657172 3328430 0 0 0.99000 PONDVIEW JP LP 31 GERMANIA STREET JAMAICA PLAIN MA 02130 043494260 AFFORDABLE HOUSING MA ONE TO FOUR REHABILITATION CORPORATION RELATED 378202 4998147 0 0 0.99990 STONLEY BROOKLEY LLC 31 GERMANIA STREET JAMAICA PLAIN MA 02130 001539176 AFFORDABLE HOUSING MA RELATED 10492048 0 0 0.49000 CATHERINE H GALLAGHER COOPERATIVE HOUSING LP 31 GERMANIA STREET JAMAICA PLAIN MA 02130 043661493 AFFORDABLE HOUSING MA ONE TO FOUR REHABILITATION CORPORATION RELATED -170208 4952483 0 0 0.99990 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0