Nonprofit · EIN 03-0494844
COMMON GROUND DEVELOPMENT CORPORATION
Tax-exempt · LOWELL, MA 01852
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $3,176,646 | $664,797 | $2,511,849 | $7,675,604 | $2,452,521 | $5,223,083 |
| June 30, 2024 | 990 | $280,360 | $834,578 | -$554,218 | $5,564,091 | $2,852,857 | $2,711,234 |
| June 30, 2023 | 990 | $1,333,407 | $652,147 | $681,260 | $5,554,858 | $2,289,406 | $3,265,452 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $2,703,622
- of which government grants
- $2,603,622
- Program service revenue
- $344,641
- Investment income
- $41,121
- Other revenue
- $87,262
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $1,000
- Accounting fees
- $60,021
- Occupancy
- $123,553
- Depreciation
- $35,589
- Program services (functional)
- $179,064
- Management and general (functional)
- $485,733
Balance sheet and other
- Total assets, start of year
- $5,564,091
- Total assets, end of year
- $7,675,604
- Total liabilities, end of year
- $2,452,521
- Net assets, end of year
- $5,223,083
- Land, buildings and equipment
- $470,347
- Net assets without donor restrictions
- $4,915,249
- Net assets with donor restrictions
- $307,834
- Gross receipts
- $3,176,646
- Employees
- 0
- Volunteers
- 9
- Year formed
- 2002
- State of legal domicile
- MA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| Carl Howell | Vice President Trustee or director, Officer | 1 | $0 | $175,046 | $31,298 |
| Glenn Goldman | President Trustee or director, Officer | 1 | $0 | $0 | $0 |
| James Hogan | Treasurer Trustee or director, Officer | 1 | $0 | $0 | $0 |
| Germaine Vigeant-Trudel | Assistant Treasurer Trustee or director, Officer | 1 | $0 | $0 | $0 |
| Marie Sweeney | Clerk Trustee or director, Officer | 1 | $0 | $0 | $0 |
| Tim Hirbour | Assistant Clerk Trustee or director, Officer | 1 | $0 | $0 | $0 |
| Laura Watts | Director Trustee or director | 1 | $0 | $0 | $0 |
| Douglas Deschenes | Director Trustee or director | 1 | $0 | $0 | $0 |
| Chris Hayes | Director Trustee or director | 1 | $0 | $0 | $0 |
| Jay Lee | Director Trustee or director | 1 | $0 | $0 | $0 |
| Cathy Mercado | Director Trustee or director | 1 | $0 | $0 | $0 |
| Anthony Nganga | Director Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended June 30, 2024: 11 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| KAREN FREDERICK | DIRECTOR Trustee or director | 1 | $0 | $223,146 | $18,910 |
| CARL HOWELL | VICE PRESIDE Trustee or director, Officer | 1 | $0 | $148,550 | $30,745 |
| GLENN GOLDMAN | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 | $0 |
| JAMES HOGAN | TREASURER Trustee or director, Officer | 1 | $0 | $0 | $0 |
| TIM HIRBOUR | ASSISTANT CL Trustee or director, Officer | 1 | $0 | $0 | $0 |
| MARIE SWEENEY | CLERK Trustee or director, Officer | 1 | $0 | $0 | $0 |
| GERMAINE VIGEANT-TRUDEL | ASSISTANT TR Trustee or director, Officer | 1 | $0 | $0 | $0 |
| CHRIS HAYES | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| ANTHONY NGANGA | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| DOUGLAS DESCHENES | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| JAY V LEE | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended June 30, 2023: 12 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| KAREN FREDERICK | DIRECTOR Trustee or director | 1 | $0 | $197,026 | $18,500 |
| CARL HOWELL | VICE PRESIDE Trustee or director, Officer | 1 | $0 | $136,722 | $31,132 |
| GLENN GOLDMAN | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 | $0 |
| JAMES HOGAN | TREASURER Trustee or director, Officer | 1 | $0 | $0 | $0 |
| TIM HIRBOUR | ASSISTANT CL Trustee or director, Officer | 1 | $0 | $0 | $0 |
| MARIE SWEENEY | CLERK Trustee or director, Officer | 1 | $0 | $0 | $0 |
| GERMAINE VIGEANT-TRUDEL | ASSISTANT TR Trustee or director, Officer | 1 | $0 | $0 | $0 |
| THA CHHAN | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| CHRIS HAYES | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| DOUGLAS DESCHENES | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| JAY V LEE | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| ANTHONY NGANGA | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 155 MERRIMACK ST, LOWELL, MA 01852-1723
- In care of
- % JAMES L MILINAZZO
- Principal officer (990 for 2024)
- Cathy Mercado, 155 Merrimack Street, Lowell, MA 01852
- Signed the 990
- Nancy Van Alst, Chief Financial Officer
- Phone
- (978) 459-0551
- Website
- www.commongroundhousing.org
- Return prepared by
- Grassi & Co CPAs PC
Mission
To develop, own, and operate affordable housing for low and moderate income persons and families in Lowell, Massachusetts, and other communities in Northern Massachusetts.
Program accomplishments
- Community Development - Develop, own, and operate affordable housing for low and moderate income persons and families in Lowell, Massachusetts, and other communities in Northern Massachusetts.Expenses $179,064 · revenue $431,903
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 03-0494844
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2004
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Housing and shelter (L21)
- Assets (IRS master file)
- $7,675,604
- Income (IRS master file)
- $3,176,646
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $3,176,646 | $664,797 | $7,675,604 | IRS |
| 990 | June 2024 | $280,360 | $834,578 | $5,564,091 | XML |
| 990 | June 2023 | $1,333,407 | $652,147 | $5,554,858 | XML |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 03-0494844).
Questions about COMMON GROUND DEVELOPMENT CORPORATION
- What is the EIN of COMMON GROUND DEVELOPMENT CORPORATION?
- The employer identification number (EIN) of COMMON GROUND DEVELOPMENT CORPORATION is 03-0494844.
- Is COMMON GROUND DEVELOPMENT CORPORATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2004.
- Are donations to COMMON GROUND DEVELOPMENT CORPORATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does COMMON GROUND DEVELOPMENT CORPORATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of COMMON GROUND DEVELOPMENT CORPORATION due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did COMMON GROUND DEVELOPMENT CORPORATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of COMMON GROUND DEVELOPMENT CORPORATION?
- The 990 for the year ended June 30, 2025 names Cathy Mercado.
- Who are the officers and directors of COMMON GROUND DEVELOPMENT CORPORATION?
- The 990 for the year ended June 30, 2025 lists 12 people; 0 received compensation from the organization.
- How much revenue does COMMON GROUND DEVELOPMENT CORPORATION have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $3,176,646, expenses of $664,797 and total assets of $7,675,604 at year end.
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