2025-11-04T11:07:48-06:00 2024-12-31 471096596 RAFFOL AND COMPANY INC 105 CHESTNUT ST SUITE 11 NEEDHAM MA 02492 990 2024-01-01 364680511 CHERITON HEIGHTS CORPORATION CHER 8778295500 18 CHERITON ROAD WEST ROXBURY MA 02132 STEVEN SALHANEY PRESIDENT 8778295500 2025-11-04 1 1 KENNETH RAFFOL P00045686 7814444926 2025-11-01 2024 2025-03-06 01:10:19Z STEVEN SALHANEY 18 CHERITON ROAD WEST ROXBURY MA 02132 91 0 X N/A X 2010 MA TO PROVIDE ELDERLY AND DISABLED INDIVIDUALS OF LOW-INCOME WITH HOUSING FACILITIES AND SERVICES SPECIALLY DESIGNED TO MEET THEIR PHYSICAL NEEDS, SOCIAL AND PSYCHOLOGICAL NEEDS, AND TO PROMOTE THEIR HEALTH, SECURITY, HAPPINESS, AND USEFULNESS IN LONGER LIVING. 5 5 0 0 0 0 0 0 0 0 91 91 0 0 91 91 0 0 0 0 0 0 0 0 0 1935 4170 1935 4170 -1844 -4079 889819 885740 358030 358030 531789 527710 X TO PROVIDE ELDERLY AND DISABLED INDIVIDUALS OF LOW-INCOME WITH HOUSING FACILITIES AND SERVICES SPECIALLY DESIGNED TO MEET THEIR PHYSICAL NEEDS, SOCIAL AND PSYCHOLOGICAL NEEDS, AND TO PROMOTE THEIR HEALTH, SECURITY, HAPPINESS, AND USEFULNESS IN LONGER LIVING. 0 0 120 0 LOW INCOME HOUSING FOR ELDERLY AND DISABLED TENNANTS THAT PROVIDE A FACILITY AND SERVICES THAT ARE SPECIALLY DESIGNED TO MEET THEIR VARIOUS NEEDS. 120 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 MA X STEVEN SALHANEY 6173232722 18 CHERITON ROAD WEST ROXBURY MA 02132 X STEVEN SALHANEY PRESIDENT 5.00 X X 0 0 0 DARYA GAMEL TREASURER 2.00 X X 0 0 0 ROSANNE SOLOMON CLERK 2.00 X X 0 0 0 DAVID FRANCIOSI DIRECTOR 1.00 X 0 0 0 LOUIS KFOURY III DIRECTOR 0.00 1.00 X 0 0 0 0 0 0 0 0 0 0 0 91 91 91 0 0 91 X 3000 3000 1170 120 1050 4170 120 4050 0 69082 65003 673378 673378 75028 0 75028 75028 72331 72331 889819 885740 358030 358030 358030 358030 X 281789 277710 250000 250000 531789 527710 889819 885740 -4079 0 X 0 0 0 X 7846 4000 0 0 0 11846 7846 4000 11846 0 0 0 11846 105 68 49 91 91 404 105 68 49 91 91 404 7951 4068 49 91 91 12250 0.96700 0.98200 0.03300 0.01800 X 13120 13120 61908 61908 75028 ORGANIZATIONAL COSTS 72331 72331 LOAN PAYABLE TO AABA 152330 LOAN TO CHERITON GROVE FOR MASS HOUSING 205700 358030 PART X, LINE 2 THE ORGANIZATION IS A TAX-EXEMPT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) AND IS GENERALLY EXEMPT FROM INCOME TAXES PURSUANT TO SECTION 501(A) OF THE CODE. THE ORGANIZATION IS SUBJECT TO FEDERAL AND STATE INCOME TAXES ON UNRELATED BUSINESS INCOME, IF ANY. THE ORGANIZATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH FASB ASC TOPIC INCOME TAXES. THE TOPIC PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PROCESS FOR FINANCIAL STATEMENT RECOGNITION OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE TOPIC ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AT DECEMBER 31, 2019 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS. ANY COMMENTS ARE ADDRESSED AND THE FINAL FORM 990 IS REDISTRIBUTED TO THE FULL BOARD, IF NECESSARY, AND FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS, BOARD MEMBERS AND STAFF ARE REQUIRED TO FILE WITH THE BOARD A STATEMENT DISCLOSING HIS OR HER PERSONAL, BUSINESS, OR ORGANIZATIONAL INTERESTS AND AFFILIATIONS. WHEN ANY SUCH AFFILIATION BECOMES RELEVANT IN THE MAKING OF ANY BOARD DECISION, THE DIRECTOR HAVING THE CONFLICT SHALL CALL IT TO THE ATTENTION OF THE BOARD AND THE DIRECTOR SHALL NOT VOTE ON THE MATTER AND SHALL NOT USE PERSONAL INFLUENCE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GO VERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990 AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. IN ADDITION, THE ORGANIZATION'S FORM 990 IS AVAILABLE VIA THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE. FORM 990, PART IX, LINE 11G PROGRAM EXPENSES FOR RESIDENTS: PROGRAM SERVICE EXPENSES 120. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 120. STATE FILINGS FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,050. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,050. AMERICAN ARABIC BENEVOLENT ASSOCIATION 20 CHERITON GROVE WEST ROXBURY MA 02132 237410495 ASSISTANCE TO NEEDY, AND HOMES FOR THE AGED WHO ARE OF ARABIC DESCENT MA 501(C)(3) LINE 11 0 0 1 1 0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 0 AMERICAN ARABIC BENEVOLENT ASSOCIATION N CASH PAID AMERICAN ARABIC BENEVOLENT ASSOCIATION R CASH TRANSFERED