Nonprofit · EIN 22-2475565
THE ELMS INC
Tax-exempt · HOLYOKE, MA 01040
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| July 31, 2025 | 990 | $932,502 | $826,939 | $105,563 | $1,786,398 | $4,010,564 | -$2,224,166 |
| July 31, 2024 | 990 | $797,210 | $767,509 | $29,701 | $1,835,499 | $4,165,228 | -$2,329,729 |
| July 31, 2023 | 990 | $838,081 | $923,317 | -$85,236 | $1,900,372 | $4,259,802 | -$2,359,430 |
Financial details: 990 for the year ended July 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $840,972
- Investment income
- $21,188
- Net rental income
- $65,091
- Net gain from sales of assets
- $19,314
- Other revenue
- $70,342
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $144
- Accounting fees
- $19,070
- Occupancy
- $330,749
- Depreciation
- $162,362
- Program services (functional)
- $756,542
- Management and general (functional)
- $70,397
Balance sheet and other
- Total assets, start of year
- $1,835,499
- Total assets, end of year
- $1,786,398
- Total liabilities, end of year
- $4,010,564
- Net assets, end of year
- -$2,224,166
- Land, buildings and equipment
- $1,031,850
- Net assets without donor restrictions
- -$2,224,166
- Gross receipts
- $932,502
- Employees
- 0
- Volunteers
- 5
- Year formed
- 1983
- 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 July 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| MICHAEL J MORIARTY | PRESIDENT/TREASURER Officer | 2 | $0 | $89,527 | $9,154 |
| LIBBY HERNANDEZ | DIRECTOR/CHAIRMAN Trustee or director, Officer | 0.5 | $0 | $0 | $0 |
| MARIA PAGAN | CLERK Trustee or director, Officer | 0.5 | $0 | $0 | $0 |
| LINDA PRATT | DIRECTOR Trustee or director | 0.5 | $0 | $0 | $0 |
| JOHN RODRIGUEZ | DIRECTOR Trustee or director | 0.5 | $0 | $0 | $0 |
| HILDA ALVERADO | DIRECTOR Trustee or director | 0.5 | $0 | $0 | $0 |
990 for the year ended July 31, 2024: 8 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| MICHAEL J MORIARTY | PRESIDENT/TREASURER Officer | 2 | $0 | $87,610 | $9,027 |
| LIBBY HERNANDEZ | DIRECTOR/CHAIRMAN Trustee or director, Officer | 0.5 | $0 | $0 | $0 |
| MARIA PAGAN | CLERK Trustee or director, Officer | 0.5 | $0 | $0 | $0 |
| LINDA PRATT | DIRECTOR Trustee or director | 0.5 | $0 | $0 | $0 |
| JOHN RODRIGUEZ | DIRECTOR (BEG 11-5-23) Trustee or director | 0.5 | $0 | $0 | $0 |
| HILDA ALVERADO | DIRECTOR (BEG 11-5-23) Trustee or director | 0.5 | $0 | $0 | $0 |
| NORMA JIMENEZ | DIRECTOR (END 11-4-23) Trustee or director | 0.5 | $0 | $0 | $0 |
| DEBORAH WALKER | CHAIRMAN (END 1-1-24) Trustee or director, Officer | 0.5 | $0 | $0 | $0 |
990 for the year ended July 31, 2023: 8 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| MICHAEL J MORIARTY | PRESIDENT/TREASURER Officer | 2 | $0 | $88,553 | $27,056 |
| DEBRA WALKER | CHAIR Trustee or director, Officer | 2 | $0 | $0 | $0 |
| LIBBY HERNANDEZ | DIRECTOR Trustee or director | 0.5 | $0 | $0 | $0 |
| MARIA PAGAN | CLERK Trustee or director, Officer | 0.5 | $0 | $0 | $0 |
| LINDA PRATT | DIRECTOR (BEG 4/19/23) Trustee or director | 0.5 | $0 | $0 | $0 |
| ELBA ROMERO | DIRECTOR (END 12/1/22) Trustee or director | 0.5 | $0 | $0 | $0 |
| VICTOR RODRIGUEZ | DIRECTOR (END 4/19/23) Trustee or director | 0.5 | $0 | $0 | $0 |
| NORMA JIMENEZ | DIRECTOR (12/19/23-6/9/23) Trustee or director | 0.5 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 70 LYMAN ST, HOLYOKE, MA 01040-6206
- Principal officer (990 for 2024)
- MICHAEL MORIARTY, 70 LYMAN STREET, HOLYOKE, MA 01040
- Signed the 990
- MICHAEL MORIARTY, PRESIDENT
- Phone
- (413) 533-7101
- Return prepared by
- MEYERS BROTHERS KALICKA PC
Mission
TO PROVIDE HOUSING FACILITIES TO ELDERLY PERSONS & HANDICAPPED PERSONS. SUCH FACILITIES ARE SPECIFICALLY DESIGNED TO MEET PHYSICAL, SOCIAL, PSYCHOLOGICAL & LIFESTYLE NEEDS OF THE TENANTS.
Program accomplishments
- 47 APARTMENTS PROVIDED FOR RENTAL USE TO ELDERLY PERSONS AND HANDICAPPED PERSONS WITH HOUSING FACILITIES AND SERVICES SPECIFICALLY DESIGNED TO MEET THEIR PHYSICAL, SOCIAL, PSYCHOLOGICAL AND LIFESTYLE NEEDS.Expenses $756,542 · revenue $840,972
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 July, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | July 31, 2026 | December 15, 2026 | Not due yet |
| 2024 | July 31, 2025 | December 15, 2025 | 990 on file |
| 2023 | July 31, 2024 | December 16, 2024 | 990 on file |
IRS record
- EIN
- 22-2475565
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1983
- Accounting year ends
- July
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $1,786,398
- Income (IRS master file)
- $932,502
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | July 2025 | $932,502 | $826,939 | $1,786,398 | XML |
| 990 | July 2024 | $797,210 | $767,509 | $1,835,499 | XML |
| 990 | July 2023 | $838,081 | $923,317 | $1,900,372 | XML |
| 990 | July 2022 | $790,107 | $885,853 | $1,997,465 | IRS |
| 990 | July 2021 | – | – | – | IRS |
| 990 | July 2020 | – | – | – | IRS |
| 990 | July 2019 | – | – | – | IRS |
| 990 | July 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 22-2475565).
Questions about THE ELMS INC
- What is the EIN of THE ELMS INC?
- The employer identification number (EIN) of THE ELMS INC is 22-2475565.
- Is THE ELMS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1983.
- Are donations to THE ELMS INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does THE ELMS INC 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 THE ELMS INC due?
- The return for tax year 2025 (the year ending July 31, 2026) is due December 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did THE ELMS INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended July 2025.
- Who is the principal officer of THE ELMS INC?
- The 990 for the year ended July 31, 2025 names MICHAEL MORIARTY.
- Who are the officers and directors of THE ELMS INC?
- The 990 for the year ended July 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does THE ELMS INC have?
- On its 990 for the year ended July 31, 2025 it reported revenue of $932,502, expenses of $826,939 and total assets of $1,786,398 at year end.
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