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ObjectId: 201403189349306130 - Submission: 2014-11-14
TIN: 04-3088163
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
See separate instructions.
Information about Schedule R (Form 990) and its instructions is at
www.irs.gov/form990
.
OMB No. 1545-0047
20
13
Open to Public Inspection
Name of the organization
FIRST ASSOCIATION PROPERTIES INC
Employer identification number
04-3088163
Part I
Identification of Disregarded Entities
Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Total income
(e)
End-of-year assets
(f)
Direct controlling
entity
Part II
Identification of Related Tax-Exempt Organizations
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Exempt Code section
(e)
Public charity status
(if section 501(c)(3))
(f)
Direct controlling
entity
(g)
Section 512(b)(13) controlled entity?
Yes
No
(1)
MENTAL HEALTH ASSOCIATION INC
995 WORTHINGTON STREET
SPRINGFIELD
,
MA
01109
04-6197938
PROVIDING SERVICES TO PEOPLE WITH DISABILITIES.
MA
501(C)(3)
7
No
(2)
MHA TITLE HOLDING COMPANY INC
995 WORTHINGTON STREET
SPRINGFIELD
,
MA
01109
42-1600001
HOLDING COMPANY FOR DEBT AND PROPERTY.
MA
501(C)(2)
No
(3)
ASSOCIATION PROPERTIES INC
995 WORTHINGTON STREET
SPRINGFIELD
,
MA
01109
04-2968080
PROVIDING SERVICES TO PEOPLE WITH DISABILITIES.
MA
501(C)(3)
7
No
(4)
SECOND ASSOCIATION PROPERTIES INC
995 WORTHINGTON STREET
SPRINGFIELD
,
MA
01109
04-3112143
PROVIDING SERVICES TO PEOPLE WITH DISABILITIES.
MA
501(C)(3)
7
No
(5)
THIRD ASSOCIATION PROPERTIES INC
995 WORTHINGTON STREET
SPRINGFIELD
,
MA
01109
04-3154255
PROVIDING SERVICES TO PEOPLE WITH DISABILITIES.
MA
501(C)(3)
7
No
(6)
FOURTH ASSOCIATION PROPERTIES INC
995 WORTHINGTON STREET
SPRINGFIELD
,
MA
01109
04-3174043
PROVIDING SERVICES TO PEOPLE WITH DISABILITIES.
MA
501(C)(3)
7
No
(7)
FIFTH ASSOCIATION PROPERTIES INC
995 WORTHINGTON STREET
SPRINGFIELD
,
MA
01109
04-3174475
PROVIDING SERVICES TO PEOPLE WITH DISABILITIES.
MA
501(C)(3)
7
No
(8)
SIXTH ASSOCIATION PROPERTIES INC
995 WORTHINGTON STREET
SPRINGFIELD
,
MA
01109
04-3223566
PROVIDING SERVICES TO PEOPLE WITH DISABILITIES.
MA
501(C)(3)
7
No
(9)
SEVENTH ASSOCIATION PROPERTIES INC
995 WORTHINGTON STREET
SPRINGFIELD
,
MA
01109
04-3224452
PROVIDING SERVICES TO PEOPLE WITH DISABILITIES.
MA
501(C)(3)
7
No
(10)
EIGHTH ASSOCIATION PROPERTIES INC
995 WORTHINGTON STREET
SPRINGFIELD
,
MA
01109
04-3232049
PROVIDING SERVICES TO PEOPLE WITH DISABILITIES.
MA
501(C)(3)
7
No
(11)
NINTH ASSOCIATION PROPERTIES INC
995 WORTHINGTON STREET
SPRINGFIELD
,
MA
01109
04-3232887
PROVIDING SERVICES TO PEOPLE WITH DISABILITIES.
MA
501(C)(3)
7
No
(12)
TENTH ASSOCIATION PROPERTIES INC
995 WORTHINGTON STREET
SPRINGFIELD
,
MA
01109
04-3292010
PROVIDING SERVICES TO PEOPLE WITH DISABILITIES.
MA
501(C)(3)
7
No
(13)
ELEVENTH ASSOCIATION PROPERTIES INC
995 WORTHINGTON STREET
SPRINGFIELD
,
MA
01109
04-3295314
PROVIDING SERVICES TO PEOPLE WITH DISABILITIES.
MA
501(C)(3)
7
No
(14)
TWELFTH ASSOCIATION PROPERTIES INC
995 WORTHINGTON STREET
SPRINGFIELD
,
MA
01109
04-3392438
PROVIDING SERVICES TO PEOPLE WITH DISABILITIES.
MA
501(C)(3)
7
No
(15)
THIRTEENTH ASSOCIATION PROPERTIES INC
995 WORTHINGTON STREET
SPRINGFIELD
,
MA
01109
04-3340010
PROVIDING SERVICES TO PEOPLE WITH DISABILITIES.
MA
501(C)(3)
7
No
(16)
FOURTEENTH ASSOCIATION PROPERTIES INC
995 WORTHINGTON STREET
SPRINGFIELD
,
MA
01109
04-3401624
PROVIDING SERVICES TO PEOPLE WITH DISABILITIES.
MA
501(C)(3)
7
No
(17)
FIFTEENTH ASSOCIATION PROPERTIES INC
995 WORTHINGTON STREET
SPRINGFIELD
,
MA
01109
04-3517856
PROVIDING SERVICES TO PEOPLE WITH DISABILITIES.
MA
501(C)(3)
7
No
(18)
SIXTEENTH ASSOCIATION PROPERTIES INC
995 WORTHINGTON STREET
SPRINGFIELD
,
MA
01109
04-3517858
PROVIDING SERVICES TO PEOPLE WITH DISABILITIES.
MA
501(C)(3)
7
No
(19)
SEVENTEENTH ASSOCIATION PROPERTIES INC
995 WORTHINGTON STREET
SPRINGFIELD
,
MA
01109
04-3566433
PROVIDING SERVICES TO PEOPLE WITH DISABILITIES.
MA
501(C)(3)
7
No
(20)
EIGHTEENTH ASSOCIATION PROPERTIES INC
995 WORTHINGTON STREET
SPRINGFIELD
,
MA
01109
04-3284871
PROVIDING SERVICES TO PEOPLE WITH DISABILITIES.
MA
501(C)(3)
7
No
(21)
NINETEENTH ASSOCIATION PROPERTIES INC
995 WORTHINGTON STREET
SPRINGFIELD
,
MA
01109
04-3284877
PROVIDING SERVICES TO PEOPLE WITH DISABILITIES.
MA
501(C)(3)
7
No
(22)
TWENTY FIRST ASSOCIATION PROPERTIES INC
995 WORTHINGTON STREET
SPRINGFIELD
,
MA
01109
58-2681830
PROVIDING SERVICES TO PEOPLE WITH DISABILITIES.
MA
501(C)(3)
7
No
(23)
TWENTIETH ASSOCIATION PROPERTIES INC
995 WORTHINGTON STREET
SPRINGFIELD
,
MA
01109
46-3037324
PROVIDING SERVICES PEOPLE WITH DISABILITIES.
MA
501(C)(3)
7
No
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2013
Page 2
Schedule R (Form 990) 2013
Page
2
Part III
Identification of Related Organizations Taxable as a Partnership
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
Part IV
Identification of Related Organizations Taxable as a Corporation or Trust
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Type of entity
(C corp, S corp,
or trust)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Percentage
ownership
(i)
Section 512(b)(13) controlled entity?
Yes
No
(1)
ASSOCIATION PROPERTIES GROUP INC
995 WORTHINGTON STREET
SPRINGFIELD
,
MA
01109
77-0643788
MANAGEMENT AGENT
MA
N/A
C
No
Schedule R (Form 990) 2013
Page 3
Schedule R (Form 990) 2013
Page
3
Part V
Transactions With Related Organizations
Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note.
Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1
During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a
Receipt of
(i)
interest,
(ii)
annuities,
(iii)
royalties, or
(iv)
rent from a controlled entity
.
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1a
No
b
Gift, grant, or capital contribution to related organization(s)
.
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1b
No
c
Gift, grant, or capital contribution from related organization(s)
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1c
No
d
Loans or loan guarantees to or for related organization(s)
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1d
No
e
Loans or loan guarantees by related organization(s)
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1e
No
f
Dividends from related organization(s)
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1f
No
g
Sale of assets to related organization(s)
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1g
No
h
Purchase of assets from related organization(s)
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1h
No
i
Exchange of assets with related organization(s)
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1i
No
j
Lease of facilities, equipment, or other assets to related organization(s)
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1j
Yes
k
Lease of facilities, equipment, or other assets from related organization(s)
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1k
No
l
Performance of services or membership or fundraising solicitations for related organization(s)
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1l
Yes
m
Performance of services or membership or fundraising solicitations by related organization(s)
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1m
No
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s)
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1n
No
o
Sharing of paid employees with related organization(s)
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1o
Yes
p
Reimbursement paid to related organization(s) for expenses
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1p
Yes
q
Reimbursement paid by related organization(s) for expenses
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1q
Yes
r
Other transfer of cash or property to related organization(s)
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1r
No
s
Other transfer of cash or property from related organization(s)
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1s
No
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization
(b)
Transaction
type (a-s)
(c)
Amount involved
(d)
Method of determining amount involved
Schedule R (Form 990) 2013
Page 4
Schedule R (Form 990) 2013
Page
4
Part VI
Unrelated Organizations Taxable as a Partnership
Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity
(b)
Primary activity
(c)
Legal domicile
(state or foreign
country)
(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)
(e)
Are all partners
section
501(c)(3)
organizations?
(f)
Share of total income
(g)
Share of
end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
Yes
No
Schedule R (Form 990) 2013
Page 5
Schedule R (Form 990) 2013
Page
5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R (see instructions).
Return Reference
Explanation
Schedule R (Form 990) 2013
Additional Data
Software ID:
Software Version: