123 Crawford Street Inc C/o Commonwealth Land Trust

Nonprofit profile at a glance

EIN
043178329
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Boston, MA, USA
Phone
6174454075
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Housing, Shelter N.E.C.

Reported finances

Revenue
$389,733
Expenses
$351,969
Assets
$1,881,109
Liabilities
$1,880,197

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • IVA COMEY (PRESIDENT/CEO)

Highest reported compensation

  • IVA COMEY (PRESIDENT/CEO): $225,973 total reported compensation
  • MONICA JUSCEN (CFO): $189,141 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To own and operate a residential building for low-income individuals.

What it reported doing in 2025

Owned, operated, managed, and serviced a residential building utilized by low income residents and individuals eligible for commonwealth of Massachusetts department of mental health staffed programs.

Operating model

Revenue model
Donor-supported. 73% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 65
  • Accountability: 80
  • Sustainability: 55
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74%; rating input score 74
  • Program expense ratio: 82%; rating input score 82
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 90%; rating input score 90; 27th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 9.7%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 5.34; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 1; rating input score 4; 4th percentile among comparable filings
  • Officer compensation ratio: 2.5%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: 5% per year; rating input score 100; 51st percentile among comparable filings
  • Revenue growth: 6% per year; rating input score 100; 53rd percentile among comparable filings
  • Asset growth: 11.4% per year; rating input score 100; 67th percentile among comparable filings

Details

  • Where the money goes: 74% of revenue deployed · 82% of spending went to programs
  • Governance: 9 of 10 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $289K in reported program spending
  • Leadership: top reported pay $226K · 11 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 24 of 24 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 15 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Related organizations: 6 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • Review — Sustainability: Operating margin scored 56/100.
  • High — Sustainability: Liabilities to assets ratio scored 4/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.