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TIN: 04-2518368
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.
Go to
www.irs.gov/Form990
for instructions and the latest information.
OMB No. 1545-0047
20
21
Open to Public Inspection
Name of the organization
WAY FINDERS INC
Employer identification number
04-2518368
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
(1)
CHICOPEE KENDALL LLC
1780 MAIN STREET
SPRINGFIELD
,
MA
01103
61-1584711
INVESTMENT IN LOW INCOME HOUSING
MA
WAY FINDERS INC
(2)
PARADISE PONDS LLC
1780 MAIN STREET
SPRINGFIELD
,
MA
01103
20-3847976
LOW INCOME HOUSING
MA
164,040
1,818,257
WAY FINDERS INC
(3)
WHITCOMBS WALNUT LLC
1780 MAIN STREET
SPRINGFIELD
,
MA
01103
04-2518368
INVESTMENT IN LOW INCOME HOUSING
MA
WAY FINDERS INC
(4)
MBL HOUSING & DEVELOPMENT LLC
1780 MAIN STREET
SPRINGFIELD
,
MA
01103
04-3176772
DEVELOPMENT OF AFFORDABLE HOUSING
MA
197,000
447,385
WAY FINDERS INC
(5)
FULLER FUTURE LLC
1780 MAIN STREET
SPRINGFIELD
,
MA
01103
47-5307523
DEVELOPMENT OF AFFORDABLE HOUSING
MA
1,585,295
WAY FINDERS INC
(6)
LC2 HOYOKE LLC
1780 MAIN STREET
SPRINGFIELD
,
MA
01103
83-1107768
DEVELOPMENT OF AFFORDABLE HOUSING
MA
2,252,017
WAY FINDERS INC
(7)
ROSEWOOD WAY LLC
1780 MAIN STREET
SPRINGFIELD
,
MA
01103
84-4987310
DEVELOPMENT OF AFFORDABLE HOUSING
MA
2,710,605
WAY FINDERS INC
(8)
WF REAL ESTATE HOLDING LLC
1780 MAIN STREET
SPRINGFIELD
,
MA
01103
84-4993858
DEVELOPMENT OF AFFORDABLE HOUSING
MA
WAY FINDERS INC
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)
SOUTHAMPTON HOUSING FOR THE ELDERLY INC
1780 MAIN STREET
SPRINGFIELD
,
MA
01103
22-2619892
LOW INCOME HOUSING
MA
501(C)(3)
LINE 7
WAY FINDERS INC
Yes
(2)
STEVENS SENIOR HOUSING OF LUDLOW INC
1780 MAIN STREET
SPRINGFIELD
,
MA
01103
80-0651317
LOW INCOME HOUSING
MA
501(C)(3)
LINE 7
WAY FINDERS INC
Yes
(3)
COMMON CAPITAL INC
1780 MAIN STREET
SPRINGFIELD
,
MA
01103
22-3051402
SMALL BUSINESS LENDING
MA
501(C)(3)
LINE 7
WAY FINDERS INC
Yes
(4)
1780 HCHQ INC
1780 MAIN STREET
SPRINGFIELD
,
MA
01103
82-5021847
DEVELOP AND LEASE OFFICE SPACE FOR WAY FINDERS
MA
501(C)(3)
LINE 12C, III-FI
WAY FINDERS INC
Yes
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2021
Schedule R (Form 990) 2021
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
(1)
BUTTERNUT PROPERTIES LIMITED PARTNERSHIP
1780 MAIN STREET
SPRINGFIELD
,
MA
01103
56-2320595
LOW INCOME HOUSING
MA
WHITCOMB WALNUT LLC
RELATED
-197,883
5,223,376
No
No
99.990 %
(2)
LIVE PLEASANT LIMITED PARTNERSHIP
1780 MAIN STREET
SPRINGFIELD
,
MA
01103
37-1836176
LOW INCOME HOUSING
MA
N/A
No
No
(3)
NEWCOURT TERRACE LLC
1780 MAIN STREET
SPRINGFIELD
,
MA
01103
54-6066373
LOW INCOME HOUSING
MA
N/A
No
No
(4)
VERANO APARTMENTS LIMITED PARTNERSHIP
1780 MAIN STREET
SPRINGFIELD
,
MA
01103
20-1662508
LOW INCOME HOUSING
MA
N/A
No
No
(5)
CHURCH STREET SCHOOL LIMITED PARTNERSHIP
1780 MAIN STREET
SPRINGFIELD
,
MA
01103
20-3477227
LOW INCOME HOUSING
MA
N/A
No
No
(6)
CBA HOUSING LIMITED PARTNERSHIP
1780 MAIN STREET
SPRINGFIELD
,
MA
01103
32-0285601
LOW INCOME HOUSING
MA
N/A
No
No
(7)
OLYMPIA AMHERST LIMITED PARTNERSHIP
1780 MAIN STREET
SPRINGFIELD
,
MA
01103
80-0924186
LOW INCOME HOUSING
MA
N/A
No
No
(8)
PARSONS LIMITED PARTNERSHIP
1780 MAIN STREET
SPRINGFIELD
,
MA
01103
30-0807221
LOW INCOME HOUSING
MA
N/A
No
No
(9)
KENQUAD LIMITED PARTNERSHIP
1780 MAIN STREET
SPRINGFIELD
,
MA
01103
30-0847878
LOW INCOME HOUSING
MA
N/A
No
No
(10)
DWIGHT CLINTON JOINT VENTURE
1780 MAIN STREET
SPRINGFIELD
,
MA
01103
04-3006085
LOW INCOME HOUSING
MA
WAY FINDERS INC
RELATED
4,166
576,789
No
Yes
50.000 %
(11)
LUMBER YARD NORTHAMPTON LIMITED PARTNERSHIP
1780 MAIN STREET
SPRINGFIELD
,
MA
01103
35-2605855
LOW INCOME HOUSING
MA
N/A
No
No
(12)
LIBRARY COMMONS LIMITED PARTNERSHIP
1780 MAIN STREET
SPRINGFIELD
,
MA
01103
84-1921826
LOW INCOME HOUSING
MA
N/A
No
No
(13)
LUMBER MASTER LLC
1780 MAIN STREET
SPRINGFIELD
,
MA
01103
84-2230048
LEASE COMMERCIAL AND OFFICE SPACE
MA
WAY FINDERS INC
RELATED
1,846
11,527
No
Yes
51.000 %
(14)
SERGEANT HOUSE LIMITED PARTNERSHIP
1780 MAIN STREET
SPRINGFIELD
,
MA
01103
35-2641360
LOW INCOME HOUSING
MA
N/A
No
No
(15)
WINDRUSH COMMONS LIMITED PARTNERSHIP
1780 MAIN STREET
SPRINGFIELD
,
MA
01103
87-3356072
LOW INCOME HOUSING
MA
WF REAL ESTATE HOLDING LLC
RELATED
No
No
99.990 %
(16)
WINDRUSH COMMONS GP LLC
1780 MAIN STREET
SPRINGFIELD
,
MA
01103
87-3334713
INVESTMENT IN LOW INCOME HOUSING
MA
WAY FINDERS INC
RELATED
No
Yes
51.000 %
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)
HAP COMMUNITY HOUSING SERVICES INC
1780 MAIN STREET
SPRINGFIELD
,
MA
01103
04-2770112
INVESTMENT IN LOW INCOME HOUSING
MA
WAY FINDERS INC
C
290,689
1,592,781
100.000 %
No
(2)
BELMONT BYERS LLC
1780 MAIN STREET
SPRINGFIELD
,
MA
01103
47-2505994
INVESTMENT IN LOW INCOME HOUSING
MA
WAY FINDERS INC
C
79.000 %
No
(3)
BUTTERNUT HOUSING INC
1780 MAIN STREET
SPRINGFIELD
,
MA
01103
04-3742817
INVESTMENT IN LOW INCOME HOUSING
MA
N/A
C
No
(4)
KIBBE COURT INC
1780 MAIN STREET
SPRINGFIELD
,
MA
01103
54-2063788
INVESTMENT IN LOW INCOME HOUSING
MA
N/A
C
No
(5)
VERANO INC
1780 MAIN STREET
SPRINGFIELD
,
MA
01103
20-1647984
INVESTMENT IN LOW INCOME HOUSING
MA
N/A
C
No
(6)
GREENVILLE PARK LLC
1780 MAIN STREET
SPRINGFIELD
,
MA
01103
51-0631007
INVESTMENT IN LOW INCOME HOUSING
MA
WAY FINDERS INC
C
2,001
79.000 %
No
(7)
CBA CHARLTON HOUSING INC
1780 MAIN STREET
SPRINGFIELD
,
MA
01103
38-3792188
INVESTMENT IN LOW INCOME HOUSING
MA
WAY FINDERS INC
C
79.000 %
No
(8)
OLYMPIA DRIVE 85 LLC
1780 MAIN STREET
SPRINGFIELD
,
MA
01103
46-2757160
INVESTMENT IN LOW INCOME HOUSING
MA
WAY FINDERS INC
C
79.000 %
No
(9)
PARSONS VILLAGE LLC
1780 MAIN STREET
SPRINGFIELD
,
MA
01103
46-4539943
INVESTMENT IN LOW INCOME HOUSING
MA
WAY FINDERS INC
C
51.000 %
No
(10)
PLEASANT CROSSINGS LLC
1780 MAIN STREET
SPRINGFIELD
,
MA
01103
81-3481391
INVESTMENT IN LOW INCOME HOUSING
MA
WAY FINDERS INC
C
15,565
79.000 %
No
(11)
SERGEANT HOUSE GP LLC
1780 MAIN STREET
SPRINGFIELD
,
MA
01103
83-2074219
INVESTMENT IN LOW INCOME HOUSING
MA
WAY FINDERS INC
C
51.000 %
No
(12)
LUMBER YARD 256 LLC
1780 MAIN STREET
SPRINGFIELD
,
MA
01103
82-2844405
INVESTMENT IN LOW INCOME HOUSING
MA
WAY FINDERS INC
C
1,590
51.000 %
No
(13)
LIBRARY COMMONS LLC
1780 MAIN STREET
SPRINGFIELD
,
MA
01103
84-1906819
INVESTMENT IN LOW INCOME HOUSING
MA
WAY FINDERS INC
C
100.000 %
No
Schedule R (Form 990) 2021
Schedule R (Form 990) 2021
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
.....................
1a
Yes
b
Gift, grant, or capital contribution to related organization(s)
............................
1b
No
c
Gift, grant, or capital contribution from related organization(s)
............................
1c
No
d
Loans or loan guarantees to or for related organization(s)
............................
1d
Yes
e
Loans or loan guarantees by related organization(s)
............................
1e
Yes
f
Dividends from related organization(s)
............................
1f
No
g
Sale of assets to related organization(s)
............................
1g
No
h
Purchase of assets from related organization(s)
............................
1h
Yes
i
Exchange of assets with related organization(s)
............................
1i
No
j
Lease of facilities, equipment, or other assets to related organization(s)
.......................
1j
No
k
Lease of facilities, equipment, or other assets from related organization(s)
......................
1k
Yes
l
Performance of services or membership or fundraising solicitations for related organization(s)
.....................
1l
Yes
m
Performance of services or membership or fundraising solicitations by related organization(s)
.................
1m
No
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s)
...................
1n
Yes
o
Sharing of paid employees with related organization(s)
............................
1o
Yes
p
Reimbursement paid to related organization(s) for expenses
............................
1p
No
q
Reimbursement paid by related organization(s) for expenses
............................
1q
Yes
r
Other transfer of cash or property to related organization(s)
............................
1r
No
s
Other transfer of cash or property from related organization(s)
............................
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
(1)
KENQUAD LIMITED PARTNERSHIP
A
77,596
INT PAYMENT BASED ON PART AGMT
(2)
LIVE PLEASANT LIMITED PARTNERSHIP
A
13,018
INT PAYMENT BASED ON PART AGMT
(3)
OLYMPIA AMHERST LIMITED PARTNERSHIP
A
30,913
INT PAYMENT BASED ON PART AGMT
(4)
PARSONS LIMITED PARTNERSHIP
A
67,914
INT PAYMENT BASED ON PART AGMT
(5)
LIBRARY COMMONS LIMITED PARTNERSHIP
A
2,913
INT PAYMENT BASED ON PART AGMT
(6)
1780 HCHQ INC
K
274,500
WRITTEN LEASE AGREEMENT
(7)
LUMBERYARD NORTHAMPTON LIMITED PARTNERSHIP
K
29,400
WRITTEN LEASE AGREEMENT
(8)
LIBRARY COMMONS LIMITED PARTNERSHIP
L
489,917
DEVELOPER SERVICES AGREEMENT
(9)
WINDRUSH COMMONS LIMITED PARTNERSHIP
L
204,632
DEVELOPER SERVICES AGREEMENT
(10)
CBA HOUSING LIMITED PARTNERSHIP
L
PARTNERSHIP & MGMT AGREEMENTS
(11)
KENQUAD LIMITED PARTNERSHIP
L
54,018
PARTNERSHIP & MGMT AGREEMENTS
(12)
LIVE PLEASANT LIMITED PARTNERSHIP
L
63,199
PARTNERSHIP & MGMT AGREEMENTS
(13)
LUMBERYARD NORTHAMPTON LIMITED PARTNERSHIP
L
92,485
PARTNERSHIP & MGMT AGREEMENTS
(14)
DWIGHT CLINTON JOINT VENTURE
Q
70,807
SERVICE CONTRACT AND EE TIMESHEET
(15)
HAP COMMUNITY HOUSING SERVICES INC
Q
62,010
EMPLOYEE TIMESHEETS BY PROPERTY
(16)
SOUTHAMPTON HOUSING FOR THE ELDERLY INC
Q
231,284
EMPLOYEE TIMESHEETS BY PROPERTY
(17)
STEVENS SENIOR HOUSING OF LUDLOW INC
Q
87,852
EMPLOYEE TIMESHEETS BY PROPERTY
(18)
CBA HOUSING LIMITED PARTNERSHIP
Q
138,604
EMPLOYEE TIMESHEETS BY PROPERTY
(19)
CHURCH STREET SCHOOL LIMITED PARTNERSHIP
Q
83,800
EMPLOYEE TIMESHEETS BY PROPERTY
(20)
KENQUAD LIMITED PARTNERSHIP
Q
129,834
EMPLOYEE TIMESHEETS BY PROPERTY
(21)
LIVE PLEASANT LIMITED PARTNERSHIP
Q
192,810
EMPLOYEE TIMESHEETS BY PROPERTY
(22)
LUMBERYARD NORTHAMPTON LIMITED PARTNERSHIP
Q
217,645
EMPLOYEE TIMESHEETS BY PROPERTY
(23)
NEWCOURT TERRACE LLC
Q
95,354
EMPLOYEE TIMESHEETS BY PROPERTY
(24)
OLYMPIA AMHERST LIMITED PARTNERSHIP
Q
105,507
EMPLOYEE TIMESHEETS BY PROPERTY
(25)
PARSONS LIMITED PARTNERSHIP
Q
82,413
EMPLOYEE TIMESHEETS BY PROPERTY
(26)
VERANO APARTMENTS LIMITED PARTNERSHIP
Q
133,035
EMPLOYEE TIMESHEETS BY PROPERTY
(27)
BUTTERNUT PROPERTIES LIMITED PARTNERSHIP
Q
71,102
EMPLOYEE TIMESHEETS BY PROPERTY
(28)
SERGEANT HOUSE LIMITED PARTNERSHIP
Q
94,303
EMPLOYEE TIMESHEETS BY PROPERTY
(29)
LIBRARY COMMONS LIMITED PARTNERSHIP
Q
81,778
EMPLOYEE TIMESHEETS BY PROPERTY
Schedule R (Form 990) 2021
Schedule R (Form 990) 2021
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) 2021
Schedule R (Form 990) 2021
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) 2021
Additional Data
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