2025-10-30T10:14:10-05:00 2024-12-31 042571780 AAFCPAS INC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2024-01-01 222598255 BREWERY DEVELOPMENT COMPANY OF JAMAICA PLAIN C/O NDC BREW 6175222424 31 GERMANIA STREET JAMAICA PLAIN MA 02130 JEFF AIMONETTI CFO 6175222424 2025-10-29 1 1 MATTHEW TROIANO CPA P01263939 5083669100 2025-10-28 2024 2025-03-06 01:10:19Z JEFF AIMONETTI 31 GERMANIA STREET JAMAICA PLAIN MA 02130 3888572 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 238092 20000 3087039 3676585 62934 123979 945 68008 3389010 3888572 0 0 0 0 0 0 0 0 0 3153897 3715883 3153897 3715883 235113 172689 17689539 17429346 5553718 5120836 12135821 12308510 TO REHABILITATE AND MAINTAIN COMMERCIAL REAL ESTATE THAT HOUSES SMALL, LOCAL BUSINESSES WHICH CREATE JOB OPPORTUNITIES FOR AREA LOW INCOME PEOPLE. 0 0 3003253 3744593 TO REHABILITATE AND MAINTAIN COMMERCIAL REAL ESTATE THAT HOUSES SMALL, LOCAL BUSINESSES WHICH CREATE JOB OPPORTUNITIES FOR AREA LOW INCOME PEOPLE. 3003253 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 1 1 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 CHARLES HILLS CLERK 1.00 9.00 X X 0 0 0 DAVID TROIANO PRESIDENT 1.00 X X 0 0 0 MICKEY SHATTOW TREASURER 1.00 X X 0 0 0 WILLIAM PERKINS DIRECTOR 1.00 X 0 0 0 ROCKLYN CLARKE DIRECTOR 1.00 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 JAMAICA PLAIN NEIGHBORHOOD DEVELOPMENT C 31 GERMANIA STREET JAMAICA PLAIN MA 02130 MANAGEMENT 657476 1 20000 20000 RENTAL INCOME 531120 3676585 3676585 3676585 123979 123979 OTHER INCOME 900099 68008 68008 68008 3888572 3744593 0 123979 657476 657476 55154 55154 215301 215301 163927 163927 1114381 1114381 184040 184040 1130106 1130106 194991 194991 PROGRAM SUPPLIES AND EX 507 507 3715883 3003253 712630 0 214413 114885 4645503 5069482 149265 46072 596414 596414 35182 22731023 13577441 10282028 9153582 1801916 2413729 17689539 17429346 176445 336916 139825 152807 3742321 3485769 1495127 1145344 5553718 5120836 X 10279703 10432392 1856118 1876118 12135821 12308510 17689539 17429346 172689 0 X X 0 1 X 1 0 X 841953 821488 263798 238092 20000 2185331 841953 821488 263798 238092 20000 2185331 2185331 5578 689 3328 62934 123979 196508 2381839 16047463 0.91750 0.96560 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 644361 644361 20950950 12743700 8207250 648781 392123 256658 194265 168494 25771 292666 273124 19542 9153582 DUE FROM AFFILIATES 231437 DEFERRED RENTAL REVENUE 1231862 PROJECTS UNDER DEVELOPMENT 950430 2413729 DUE TO AFFILIATE - JPNDC 488679 NOTE PAYABLE TO AFFILIATE 422401 TENANT SECURITY DEPOSITS 234264 1145344 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, 2024. 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 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 HAS A MANAGEMENT AGREEMENT WITH JAMAICA PLAIN NEIGHBORHOOD DEVELOPMENT CORPORATION. DURING THE YEAR ENDED DECEMBER 31, 2024 MANAGEMENT FEES WERE $657,476. 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 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 -53193 4061548 0 0 0.99990 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 CENTRE STREET RETAIL LLC D 596414 PRESENT VALUE