TY 2017 Form 990 Schedule R

efile Public Visual Render ObjectId: 201832629349300628 - Submission: 2018-09-19 TIN: 01-0531224

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.
MediumBullet

Attach to Form 990.
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Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2017

Open to Public Inspection

Name of the organization

FIVE GRAHAM STREET
C/O AVESTA HOUSING

Employer identification number

01-0531224

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?
(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	Yes	No
(1)AVESTA HOUSING DEVELOPMENT CORPORATION 307 CUMBERLAND AVENUE PORTLAND,ME04101 01-0315296	AFFORDABLE HOUSING	ME	501(C)(3)	170(B)(1)(A)(VI)	N/A		No
(2)NOBLE HOUSING CORPORATION 307 CUMBERLAND AVENUE PORTLAND,ME04101 22-3253539	AFFORDABLE HOUSING	ME	501(C)(3)	170(B)(1)(A)(VI)	N/A		No
(3)SACO HOUSING DEVELOPMENT CORPORATION 307 CUMBERLAND AVENUE PORTLAND,ME04101 23-7356002	AFFORDABLE HOUSING	ME	501(C)(3)	170(B)(1)(A)(VI)	N/A		No
(4)VILLAGE SQUARE HOUSING CORPORATION 307 CUMBERLAND AVENUE PORTLAND,ME04101 22-3230622	AFFORDABLE HOUSING	ME	501(C)(3)	170(B)(1)(A)(VI)	N/A		No
(5)MAPLE GROVE ELDERLY HOUSING CORPORATION 307 CUMBERLAND AVENUE PORTLAND,ME04101 01-0347203	AFFORDABLE HOUSING	ME	501(C)(3)	170(B)(1)(A)(VI)	N/A		No
(6)JORDAN BAY PLACE 307 CUMBERLAND AVENUE PORTLAND,ME04101 01-0531223	AFFORDABLE HOUSING	ME	501(C)(3)	170(B)(1)(A)(VI)	N/A		No
(7)SOUTH WINDHAM HOUSING CORPORATION 307 CUMBERLAND AVENUE PORTLAND,ME04101 20-2010603	AFFORDABLE HOUSING	ME	501(C)(3)	170(B)(1)(A)(VI)	N/A		No
(8)HILL STREET TERRACE HOUSING CORPORATION 307 CUMBERLAND AVENUE PORTLAND,ME04101 01-0347202	AFFORDABLE HOUSING	ME	501(C)(3)	170(B)(1)(A)(VI)	N/A		No
(9)PINE TREE HOUSING AGENCY 307 CUMBERLAND AVENUE PORTLAND,ME04101 27-0039482	AFFORDABLE HOUSING	ME	501(C)(3)	509(A)(2)	N/A		No
(10)EDGECOMB WOODS 307 CUMBERLAND AVENUE PORTLAND,ME04101 01-0538200	AFFORDABLE HOUSING	ME	501(C)(3)	170(B)(1)(A)(VI)	N/A		No
(11)WINDHAM SENIORS HOUSING CORPORATION 307 CUMBERLAND AVENUE PORTLAND,ME04101 01-0322361	AFFORDABLE HOUSING	ME	501(C)(3)	170(B)(1)(A)(VI)	N/A		No
(12)NEW MARBLEHEAD NORTH HOUSING CORP INC 307 CUMBERLAND AVENUE PORTLAND,ME04101 22-2628311	AFFORDABLE HOUSING	ME	501(C)(3)	170(B)(1)(A)(VI)	N/A		No
(13)NEW MARBLEHEAD SENIORS HOUSING CORP 307 CUMBERLAND AVENUE PORTLAND,ME04101 01-0353352	AFFORDABLE HOUSING	ME	501(C)(3)	170(B)(1)(A)(VI)	N/A		No
(14)BERRY PARK HOUSING CORPORATION 307 CUMBERLAND AVENUE PORTLAND,ME04101 22-3241663	AFFORDABLE HOUSING	ME	501(C)(3)	170(B)(1)(A)(VI)	N/A		No
(15)FLORENCE HOUSE HOUSING CORP 307 CUMBERLAND AVENUE PORTLAND,ME04101 26-1214312	AFFORDABLE HOUSING	ME	501(C)(3)	170(B)(1)(A)(VI)	N/A		No
(16)ASEVENTY-FIVE STATE STREET 307 CUMBERLAND AVENUE PORTLAND,ME04101 01-0211791	AFFORDABLE HOUSING	ME	501(C)(3)	170(B)(1)(A)(VI)	N/A		No

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50135Y

Schedule R (Form 990) 2017

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Schedule R (Form 990) 2017

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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?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity		(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No
(1) SOUTH HIGH STREET ASSOCIATES 307 CUMBERLAND AVENUE PORTLAND,ME04101 01-0523804	AFFORDABLE HOUSING	ME	N/A	RELATED				No		Yes
(2) SCOTCH HILL ASSOCIATES LP 307 CUMBERLAND AVENUE PORTLAND,ME04101 01-0512438	AFFORDABLE HOUSING	ME	N/A	RELATED				No		Yes
(3) YC PINES LP 307 CUMBERLAND AVENUE PORTLAND,ME04101 65-1177587	AFFORDABLE HOUSING	ME	N/A	RELATED				No		Yes
(4) YC MANCHESTER WOODS LP 307 CUMBERLAND AVENUE PORTLAND,ME04101 01-0545842	AFFORDABLE HOUSING	ME	N/A	RELATED				No		Yes
(5) YC PORTLAND LP 307 CUMBERLAND AVENUE PORTLAND,ME04101 01-0544730	AFFORDABLE HOUSING	ME	N/A	RELATED				No		Yes
(6) YC TOWNHOUSE ONE ASSOCIATES LP 307 CUMBERLAND AVENUE PORTLAND,ME04101 27-0049458	AFFORDABLE HOUSING	ME	N/A	RELATED				No		Yes
(7) YC COTTAGE ASSOCIATES LP 307 CUMBERLAND AVENUE PORTLAND,ME04101 42-1579433	AFFORDABLE HOUSING	ME	N/A	RELATED				No		Yes
(8) AVESTA FORE RIVER HOUSING LP 307 CUMBERLAND AVENUE PORTLAND,ME04101 20-2834231	AFFORDABLE HOUSING	ME	N/A	RELATED				No		Yes
(9) AVESTA PEARL STREET ONE LP 307 CUMBERLAND AVENUE PORTLAND,ME04101 20-1619087	AFFORDABLE HOUSING	ME	N/A	RELATED				No		Yes
(10) AVESTA BRICK HILL HEIGHTS LP 307 CUMBERLAND AVENUE PORTLAND,ME04101 20-8081334	AFFORDABLE HOUSING	ME	N/A	RELATED				No		Yes
(11) AVESTA STEPHEN EATON REDEVELOPMENT LP 307 CUMBERLAND AVENUE PORTLAND,ME04101 20-1786687	AFFORDABLE HOUSING	ME	N/A	RELATED				No		Yes
(12) AVESTA COUSENS HOUSING DEVELOPMENT CORP 307 CUMBERLAND AVENUE PORTLAND,ME04101 20-1494223	AFFORDABLE HOUSING	ME	N/A	RELATED				No		Yes
(13) BRIDGTON ELDERLY HOUSING ASSOCIATES 307 CUMBERLAND AVENUE PORTLAND,ME04101 01-0343691	AFFORDABLE HOUSING	ME	N/A	RELATED				No		Yes
(14) AVESTA FLORENCE HOUSE LP 307 CUMBERLAND AVENUE PORTLAND,ME04101 26-1281804	AFFORDABLE HOUSING	ME	N/A	RELATED				No		Yes
(15) BAYSIDE HOUSING ASSOCIATES LP 307 CUMBERLAND AVENUE PORTLAND,ME04101 01-0532739	AFFORDABLE HOUSING	ME	N/A	RELATED				No		Yes
(16) AVESTA MUNJOY COMMONS LP 307 CUMBERLAND AVENUE PORTLAND,ME04101 26-3722548	AFFORDABLE HOUSING	ME	N/A	RELATED				No		Yes
(17) AVESTA CASCADE BROOK LP 307 CUMBERLAND AVENUE PORTLAND,ME04101 27-1552802	AFFORDABLE HOUSING	ME	N/A	RELATED				No		Yes
(18) AVESTA PEARL STREET TWO LP 307 CUMBERLAND AVENUE PORTLAND,ME04101 90-0644166	AFFORDABLE HOUSING	ME	N/A	RELATED				No		Yes
(19) AVESTA EMERY SCHOOL LP 307 CUMBERLAND AVENUE PORTLAND,ME04101 27-4790487	AFFORDABLE HOUSING	ME	N/A	RELATED				No		Yes
(20) RIVERSIDE HOUSING ASSOCIATES LP 307 CUMBERLAND AVENUE PORTLAND,ME04101 43-2046299	AFFORDABLE HOUSING	ME	N/A	RELATED				No		Yes
(21) AVESTA OAK STREET LP 307 CUMBERLAND AVENUE PORTLAND,ME04101 27-2454949	AFFORDABLE HOUSING	ME	N/A	RELATED				No		Yes
(22) AVESTA STONECREST LP 307 CUMBERLAND AVENUE PORTLAND,ME04101 27-0891814	AFFORDABLE HOUSING	ME	N/A	RELATED				No		Yes
(23) AVESTA HYACINTH LP 307 CUMBERLAND AVENUE PORTLAND,ME04101 45-5502351	AFFORDABLE HOUSING	ME	N/A	RELATED				No		Yes
(24) AVESTA 409 CUMBERLAND LP 307 CUMBERLAND AVENUE PORTLAND,ME04101 46-4196173	AFFORDABLE HOUSING	ME	N/A	RELATED				No			No
(25) AVESTA NEW MARBLEHEAD ONE LP 307 CUMBERLAND AVENUE PORTLAND,ME04101 01-0315296	AFFORDABLE HOUSING	ME	N/A	RELATED				No			No
(26) AVESTA YOUNG STREET LP 307 CUMBERLAND AVENUE PORTLAND,ME04101 47-2401992	AFFORDABLE HOUSING	ME	N/A	RELATED				No			No
(27) PENINSULA COMMUNITY LP 307 CUMBERLAND AVENUE PORTLAND,ME04101 36-4489492	AFFORDABLE HOUSING	ME	N/A	RELATED				No			No
(28) AVESTA ONE MEETING PLACE LP 307 CUMBERLAND AVENUE PORTLAND,ME04101 46-5066202	AFFORDABLE HOUSING	ME	N/A	RELATED				No			No
(29) AVESTA LINCOLN GREEN LP 307 CUMBERLAND AVENUE PORTLAND,ME04101 47-2283305	AFFORDABLE HOUSING	ME	N/A	RELATED				No			No
(30) PENINSULA COMMUNITY LP 2 307 CUMBERLAND AVENUE PORTLAND,ME04101 36-4489494	AFFORDABLE HOUSING	ME	N/A	RELATED				No			No
(31) BAYSIDE EAST LP 307 CUMBERLAND AVENUE PORTLAND,ME04101 20-5768059	AFFORDABLE HOUSING	ME	N/A	RELATED				No			No
(32) AVESTA GOLDEN PARK MAPLE LP 307 CUMBERLAND AVENUE PORTLAND,ME04101 46-4213179	AFFORDABLE HOUSING	ME	N/A	RELATED				No			No
(33) AVESTA ANTRIM VILLAGE LP 307 CUMBERLAND AVENUE PORTLAND,ME04101 47-1974413	AFFORDABLE HOUSING	ME	N/A	RELATED				No			No
(34) PENINSULA COMMUNITY LP 3 307 CUMBERLAND AVENUE PORTLAND,ME04101 20-0693279	AFFORDABLE HOUSING	ME	N/A	RELATED				No			No
(35) AVESTA WASHINGTON AVE LP 307 CUMBERLAND AVENUE PORTLAND,ME04101 46-3727600	AFFORDABLE HOUSING	ME	N/A	RELATED				No			No
(36) AVESTA BUTLER PAYSON LP 307 CUMBERLAND AVENUE PORTLAND,ME04101 47-1313691	AFFORDABLE HOUSING	ME	N/A	RELATED				No			No
(37) 6 MEETING PLACE DRIVE EXETER LP 307 CUMBERLAND AVENUE PORTLAND,ME04101 37-1651679	AFFORDABLE HOUSING	NH	N/A	RELATED				No			No
(38) AVESTA STEEPLE SQUARE LP 307 CUMBERLAND AVENUE PORTLAND,ME04101 47-2313954	AFFORDABLE HOUSING	ME	N/A	RELATED				No			No
(39) AVESTA MCINTYRE LP 307 CUMBERLAND AVENUE PORTLAND,ME04101 45-3015000	AFFORDABLE HOUSING	ME	N/A	RELATED				No			No
(40) AVESTA BISHOP STREET LP 307 CUMBERLAND AVENUE PORTLAND,ME04101 47-1924387	AFFORDABLE HOUSING	ME	N/A	RELATED				No			No
(41) BAYSIDE ANCHOR APARTMENTS LP 14 BAXTER BLVD PORTLAND,ME04101 30-0795053	AFFORDABLE HOUSING	ME	N/A	RELATED				No			No
(42) AVESTA BLACKSTONE LP 307 CUMBERLAND AVENUE PORTLAND,ME04101 47-2034957	AFFORDABLE HOUSING	ME	N/A	RELATED				No			No
(43) AVESTA THREE MEETING PLACE LP 307 CUMBERLAND AVENUE PORTLAND,ME04101 82-1954317	AFFORDABLE HOUSING	ME	N/A	RELATED				No			No
(44) AVESTA MEADOWS ONE LP 307 CUMBERLAND AVENUE PORTLAND,ME04101 47-4902865	AFFORDABLE HOUSING	ME	N/A	RELATED				No			No
(45) AVESTA CARLETON LP 307 CUMBERLAND AVENUE PORTLAND,ME04101 47-5191242	AFFORDABLE HOUSING	ME	N/A	RELATED				No			No
(46) BARTLETT CIRCLE 2 LP 307 CUMBERLAND AVENUE PORTLAND,ME04101 47-1959493	AFFORDABLE HOUSING	ME	N/A	RELATED				No			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	(i) Section 512(b)(13) controlled entity?
(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	Yes	No
(1) AVESTA CONSULTING SERVICES INC 307 CUMBERLAND AVENUE PORTLAND,ME04101 01-0355711	AFFORDABLE HOUSING	ME	N/A	C				No
(2) AVESTA HOUSING MANAGEMENT CORP 307 CUMBERLAND AVENUE PORTLAND,ME04101 23-7356030	AFFORDABLE HOUSING	ME	N/A	C				No
(3) PINETREE HOUSING DEVELOPMENT I LLC 307 CUMBERLAND AVENUE PORTLAND,ME04101 20-8145794	AFFORDABLE HOUSING	ME	N/A	C				No
(4) PINECONE HOUSING CORPORATION 307 CUMBERLAND AVENUE PORTLAND,ME04101 45-3549468	AFFORDABLE HOUSING	ME	N/A	C				No
(5) PINENEEDLE HOUSING DEVELOPMENT LLC 307 CUMBERLAND AVENUE PORTLAND,ME04101 47-2488025	AFFORDABLE HOUSING	ME	N/A	C				No
(6) BAYSIDE ANCHOR DEVELOPMENT COMPANY LLC 14 BAXTER BLVD PORTLAND,ME04101 46-3469333	AFFORDABLE HOUSING	ME	N/A	C				No
(7) BC 2 GP INC 307 CUMBERLAND AVENUE PORTLAND,ME04101 81-3511471	AFFORDABLE HOUSING	ME	N/A	C				No

Schedule R (Form 990) 2017

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Schedule R (Form 990) 2017

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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

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 .....................

b Gift, grant, or capital contribution to related organization(s) ............................

c Gift, grant, or capital contribution from related organization(s) ............................

d Loans or loan guarantees to or for related organization(s) ............................

e Loans or loan guarantees by related organization(s) ............................

f Dividends from related organization(s) ............................

g Sale of assets to related organization(s) ............................

h Purchase of assets from related organization(s) ............................

i Exchange of assets with related organization(s) ............................

j Lease of facilities, equipment, or other assets to related organization(s) .......................

k Lease of facilities, equipment, or other assets from related organization(s) ......................

l Performance of services or membership or fundraising solicitations for related organization(s) .....................

m Performance of services or membership or fundraising solicitations by related organization(s) .................

Yes

n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................

o Sharing of paid employees with related organization(s) ............................

p Reimbursement paid to related organization(s) for expenses ............................

q Reimbursement paid by related organization(s) for expenses ............................

r Other transfer of cash or property to related organization(s) ............................

s Other transfer of cash or property from related organization(s) ............................

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
(1) AVESTA HOUSING MANAGEMENT CORPORATION	M	103,184	CASH

Schedule R (Form 990) 2017

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Schedule R (Form 990) 2017

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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)	(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?
(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	Yes	No	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No

Schedule R (Form 990) 2017

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Schedule R (Form 990) 2017

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Part VII

Supplemental Information

Provide additional information for responses to questions on Schedule R (see instructions).

Return Reference	Explanation

Schedule R (Form 990) 2017

Additional Data

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