2023-11-06T11:05:53-06:00 2022-12-31 366055558 GRANT THORNTON LLP 757 THIRD AVENUE 3RD FLOOR NEW YORK NY 100172013 990 2022-01-01 113048002 BREAKING GROUND HOUSING DEVELOPMENT FUND CORPORATION BREA 2123899300 505 EIGHTH AVENUE 5TH FLOOR NEW YORK NY 10018 KEVIN MORAN CFO 2123899300 2023-10-27 1 KEVIN MORAN XXX-XX-XXXX 0 SCOTT THOMPSETT P00741490 2125990100 2023-10-26 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z BRENDA ROSEN 505 EIGHTH AVE TH FL NEW YORK NY 10018 30226872 0 X WWW.BREAKINGGROUND.ORG X 1990 NY WE OFFER AFFORDABLE HOUSING AND SUPPORT PROGRAMS FOR HOMELESS AND VULNERABLE NEW YORKERS. 17 16 0 0 0 0 11748141 15836507 12543924 12515597 979083 950751 690521 479479 25961669 29782334 0 0 0 0 4685083 6416020 0 0 1091420 10992495 13491625 15677578 19907645 10284091 9874689 193138085 208983140 60104604 66074970 133033481 142908170 X SEE SCHEDULE O 0 0 11673410 0 8303117 THE TIMES SQUARE IS BREAKING GROUND'S FLAGSHIP SUPPORTIVE HOUSING RESIDENCE. BREAKING GROUND TRANSFORMED THIS BUILDING INTO THE LARGEST PERMANENT SUPPORTIVE HOUSING RESIDENCE IN THE NATION AND CONTRIBUTED TO THE REVITALIZATION OF THE TIMES SQUARE NEIGHBORHOOD AS A WHOLE WHILE DEMONSTRATING A NEW APPROACH TO ENDING LONG-TERM URBAN HOMELESSNESS. THE TIMES SQUARE COMBINES PERMANENT AFFORDABLE HOUSING FOR LOW-INCOME AND FORMERLY HOMELESS ADULTS, PERSONS WITH SERIOUS MENTAL ILLNESS AND PERSONS LIVING WITH HIV/AIDS. A RANGE OF ON-SITE SOCIAL SERVICES ARE PROVIDED BY BREAKING GROUND'S SOCIAL SERVICE PARTNER, THE CENTER FOR URBAN COMMUNITY SERVICES. 2941701 0 2877713 SCATTER SITE LIVING PROVIDES CLIENTS WITH SPECIAL NEEDS AN OPPORTUNITY TO LIVE IN THE COMMUNITY IN AN APARTMENT SETTING WHILE STILL RECEIVING SUPPORTIVE SERVICES. THESE PROGRAMS ASSIST INDIVIDUALS WITH THEIR REINTEGRATION INTO THE COMMUNITY AND MOVE TOWARD GREATER STABILITY AND INDEPENDENCE. CLIENTS WORK WITH CASE MANAGERS TO DEVELOP MUTUALLY AGREEABLE GOALS AND SERVICE PLANS AIMED AT IMPROVING THEIR INDIVIDUAL LIVES. SOME OF THE SERVICES PROVIDED INCLUDE: *DAILY LIVING SKILLS AND MONEY MANAGEMENT *POSITIVE SOCIAL NETWORKING AND FAMILY INTEGRATION *MEDICATION MANAGEMENT *VOCATIONAL AND EDUCATIONAL SERVICES *HEALTH AND MEDICAL SERVICES*CRISIS INTERVENTION *CLIENT SELF-ADVOCACY STREET TO HOME OUTREACH 1193553 0 124474 PARK HOUSE AND WEBSTER AVENUE PARK HOUSE IS BREAKING GROUND'S FIRST AFFORDABLE FAMILY PROJECT. IT SHARES A LARGE SITE WITH A COMPANION BUILDING, WEBSTER AVENUE SUPPORTIVE RESIDENCE, RECLAIMING A BROWNFIELD SITE. THE 243,760 SF, 12-STORY PROJECT CONTAINS 248 STUDIO, ONE-, TWO-, AND THREE-BEDROOM UNITS THAT ARE HOME TO LOW-INCOME WORKING ADULTS AND FAMILIES.WEBSTER AVENUE SUPPORTIVE RESIDENCE PROVIDES 170 MICROSTUDIO APARTMENTS FOR FORMERLY HOMELESS SINGLE ADULTS - MANY LIVING WITH HIV/AIDS OR SPECIAL NEEDS - AND LOW-INCOME WORKING ADULTS FROM THE BRONX COMMUNITY. TOGETHER, PARK HOUSE AND WEBSTER PROVIDE 418 UNITS OF SUPPORTIVE AND AFFORDABLE HOUSING IN THE TREMONT SECTION OF THE BRONX. 2359436 0 124474 STREET TO HOME OUTREACH PROGRAM FOUNDED ON THE PREMISE THAT HOUSING IS THE ESSENTIAL FIRST STEP TO ADDRESSING THE COMPLEX ISSUES FACED BY CHRONICALLY HOMELESS INDIVIDUALS. STREET TO HOME IS A SYSTEMATIC METHOD OF IDENTIFYING AND PRIORITIZING FOR HOUSING THOSE WHO HAVE BEEN OUTDOORS THE LONGEST AND WHO HAVE THE HIGHEST RISK OF PREMATURE DEATH ON THE STREETS. THE CHRONICALLY HOMELESS ARE SOMETIMES REFERRED TO AS "HARD TO HOUSE" DUE TO THEIR NON-RESPONSIVENESS TO TRADITIONAL OUTREACH EFFORTS (E.G., OFFERS OF A NIGHT IN THE SHELTER OR A WARM MEAL) AND THE CHALLENGES TO STABILITY POSED BY SEVERE AND PERSISTENT MENTAL ILLNESS, CHRONIC HEALTH CONDITIONS AND ALCOHOL AND SUBSTANCE ABUSE. BY TAKING THE TIME TO GAIN THE TRUST OF CHRONICALLY HOMELESS INDIVIDUALS GRADUALLY OVER TIME, AND OFFERING HOUSING WITHOUT CONDITIONS (E.G., SOBRIETY), STREET TO HOME DEMONSTRATES THAT THESE INDIVIDUALS DO WANT A HOME AND CAN SUCCESSFULLY SECURE AND MAINTAIN PERMANENT HOUSING.THE STREET TO HOME MODEL WAS PIONEERED BY BREAKING GROUND IN 2004 AND ADOPTED BY THE NYC DEPARTMENT OF HOMELESS SERVICES AS A CITYWIDE STRATEGY IN 2007. THROUGH OUR STREET TO HOME PROGRAM, BREAKING GROUND MAKES CONTACT WITH AN AVERAGE OF 1,000 STREET HOMELESS INDIVIDUALS AND CONNECTS MORE THAN 300 INDIVIDUALS TO HOUSING, MEDICAL AND MENTAL HEALTH SERVICES, SUBSTANCE ABUSE COUNSELING, AND OTHER ESSENTIALS UPPORTS EACH YEAR. THE CARING, INDIVIDUALLY TAILORED ATTENTION CLIENTS RECEIVE AT EACH STAGE OF THEIR JOURNEY FROM STREET TO HOME ENSURES THAT MORE THAN 90% OF PEOPLE WHO BREAKING GROUND PLACES REMAIN STABLY HOUSED. BREAKING GROUND AND ITS PARTNERS ARE RESPONSIBLE FOR COVERING THE ENTIRE BOROUGHS OF BROOKLYN AND QUEENS, AND ONE-THIRD OF MANHATTAN. 2359436 0 124474 18168100 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 17 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X X KEVIN MORAN 2123899300 505 EIGHTH AVENUE NEW YORK NY 10018 BRENDA ROSEN PRESIDENT & CEO 12.24 22.76 X X 0 587598 12774 MICHAEL FRANCO CHAIRMAN 0.58 0.00 X X 0 0 0 DAVID PICKET DIRECTOR 0.40 0.00 X 0 0 0 PHILIP E SILVERMAN DIRECTOR 0.38 0.00 X 0 0 0 BEN STACKS TREASURER 0.20 0.36 X X 0 0 0 MICHAEL RYAN DIRECTOR 0.35 0.11 X 0 0 0 RICHARD ROBERTS DIRECTOR 0.38 0.00 X 0 0 0 NICHOLAS TSANG SECRETARY 0.10 0.19 X X 0 0 0 DAVID WALSH DIRECTOR 0.46 0.14 X 0 0 0 KARA MCSHANE DIRECTOR 0.17 0.00 X 0 0 0 MICHAEL LASCHER DIRECTOR 0.23 0.00 X 0 0 0 ANNIE TIRSCHWELL DIRECTOR 0.23 0.00 X 0 0 0 PETER EZERSKY DIRECTOR 0.23 0.00 X 0 0 0 KIRK GOODRICH DIRECTOR 0.23 0.00 X 0 0 0 MICHAEL WERNER DIRECTOR 0.35 0.00 X 0 0 0 ANDY D'AMICO DIRECTOR (AS OF 7/8/2022) 0.12 0.00 X 0 0 0 MARK LEVY DIRECTOR (AS OF 11/3/2022) 0.06 0.00 X 0 0 0 KEVIN MORAN CFO 12.24 22.76 X 0 338301 43787 0 925899 56561 0 0 1 0 ALLIED UNIVERSAL SECURITY SERVICES PO BOX 828854 PHILADELPHIA PA 191828854 SECURITY SERVICES 1217627 CENTER FOR URBAN COMMUNITY SERVICES 198 EAST 121ST STREET NEW YORK NY 10035 CONTRACTUAL SERVICES 982862 THE BACHRACH GROUP 1430 BROADWAY FLOOR 13 NEW YORK NY 10018 TEMP STAFFING EXPENSES 241853 TABB CONTRACTING INC 212 DARWIN AVENUE RUTHERFORD NJ 07070 GENERAL REPAIRS & MAINTENANCE 187742 ACCESS STAFFING LLC PO BOX 200608 DALLAS TX 75320 TEMP STAFFING EXPENSES 129564 6 2992037 12844470 147627 15836507 LOW INCOME HOUSING RENTAL INCOME 900099 7296925 7296925 TENANT HOUSING (GOV'T CONTRACTS) 900099 4943130 4943130 ANCILLARY TENANT SERVICES 900099 151068 151068 OUTREACH SERVICE INCOME 900099 124474 124474 12515597 950751 950751 475806 0 475806 475806 475806 183375 2992037 444538 -261163 -261163 MISCELLANEOUS REVENUE 900099 264836 264836 264836 29782334 12515597 0 1430230 X 5163008 4408540 325615 428853 39364 20729 8756 9879 911236 854660 17842 38734 302412 254169 17759 30484 537179 537179 137414 120647 16767 25266 14500 10766 165758 151639 14119 449064 445018 4046 166935 166935 3115408 2977593 62815 75000 7489 7489 98695 97426 1269 478374 384115 94259 1730959 1730959 468052 468052 REPAIRS AND MAINTENANCE 1304719 1304719 SECURITY EXPENSES 1217627 1217627 TENANT SOCIAL SERVICES 982862 982862 BAD DEBT 964223 924557 1000 38666 1641601 1098685 78427 464489 19907645 18168100 648125 1091420 3767739 2429130 2241263 1832427 15872295 19692519 37903998 38788409 253412 147403 70852137 40844551 31878327 30007586 101221051 116085666 193138085 208983140 3755034 4351604 2396021 2629255 46956279 51885012 6997270 7209099 60104604 66074970 X 113344899 120761293 19688582 22146877 133033481 142908170 193138085 208983140 9874689 0 X 0 1 X 1 1 1 X 16043804 6835923 10216530 11748141 15836507 60680905 16043804 6835923 10216530 11748141 15836507 60680905 6672356 54008549 1807926 1684289 2206284 1602146 1426557 8727202 494112 761239 338412 645470 448211 2687444 72095551 62080110 0.74910 0.76060 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2018 AMOUNT: $ 307,462. 2019 AMOUNT: $ 359,489. 2020 AMOUNT: $ 338,412. 2021 AMOUNT: $ 310,339. 2022 AMOUNT: $ 264,836. FUNDRAISING INCOME - 2018 AMOUNT: $ 186,650. 2019 AMOUNT: $ 216,750. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 335,131. 2022 AMOUNT: $ 183,375. GAIN ON FORGIVENESS OF LOAN - 2018 AMOUNT: $ 0. 2019 AMOUNT: $ 185,000. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2634825 2634825 62605526 35579153 27026373 254573 254573 0 3895357 3625434 269923 1461856 1385391 76465 30007586 DEFERRED RENT 13946 CONTRACTUAL RESERVE 8177748 DEVELOPMENT FEE RECEIVABLE 3400818 DUE FROM AFFILIATE 103850560 OTHER ASSETS 238852 RIGHT OF USE ASSETS 403742 116085666 SECURITY DEPOSITS 16752 PROJECT GRANT ADVANCES 6803824 LEASE OBLIGATIONS 388523 7209099 X PART X, LINE 2: BREAKING GROUND FOLLOWS GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS GUIDANCE PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN ONLY BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS IF THE POSITION IS "MORE-LIKELY-THAN-NOT" TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. BREAKING GROUND IS EXEMPT FROM FEDERAL INCOME TAX UNDER IRC SECTION 501(C)(3), THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE CODE. BREAKING GROUND HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. BREAKING GROUND HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. IN ADDITION, BREAKING GROUND HAS NOT RECORDED A PROVISION FOR INCOME TAXES AS IT HAS NO MATERIAL TAX LIABILITY FROM UNRELATED BUSINESS INCOME ACTIVITIES. GALA 2967482 2798732 168750 137840 77908 101496 86748 SERVING HOME 207930 193305 14625 12224 2500 20322 5500 3175412 2992037 183375 150064 80408 121818 92248 444538 -261163 X X X 0 0 0 0 0 0 0 1 0 BRENDA ROSEN PRESIDENT & CEO 0 487598 0 100000 0 0 0 12200 0 574 0 600372 0 0 KEVIN MORAN CFO 0 338301 0 0 0 0 0 12200 0 31587 0 382088 0 0 PART I, LINE 7 BREAKING GROUND ISSUED A BONUS TO AN OFFICER IN CALENDAR YEAR 2022: PRESIDENT & CEO, BRENDA ROSEN. THE BONUS WAS AUTHORIZED AND APPROVED BY THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS BASED ON MS. ROSEN HAVING MET CERTAIN PERFORMANCE BASED OBJECTIVE CRITERIA.THE BOARD'S DECISION-MAKING PROCESS IS MEMORIALIZED IN BOARD COMMITTEE MINUTES. X 7 147194 FMV 0 1 1 FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: BREAKING GROUND HOUSING DEVELOPMENT FUND CORPORATION ("BG") WAS ORGANIZED ON OCTOBER 11, 1990, UNDER SECTION 402 OF THE NOT-FOR-PROFIT CORPORATION LAW AND PURSUANT TO ARTICLE XI OF THE PRIVATE HOUSING FINANCE LAW (HOUSING DEVELOPMENT FUND COMPANIES LAW) OF THE STATE OF NY. BREAKING GROUND IS A NOT-FOR-PROFIT CHARITABLE ORGANIZATION EXEMPT FROM INCOME AND EXCISE TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. BREAKING GROUND WAS FORMED FOR THE CHARITABLE PURPOSE OF REHABILITATING, MAINTAINING AND OPERATING LOW-INCOME HOUSING PROJECTS AND TO PROVIDE RELATED SOCIAL SERVICE PROGRAMS. BREAKING GROUND'S SUCCESS IN ENDING HOMELESSNESS IS BUILT ON A HOUSING MODEL THAT TARGETS INDIVIDUALS AND FAMILIES WHO ARE HOMELESS OR AT RISK OF BECOMING HOMELESS. FOR THE CHRONICALLY HOMELESS, WE CREATE SAFE, SECURE HOUSING, WITH ESSENTIAL ON-SITE SUPPORT SERVICES TO HELP THEM ADDRESS THE PSYCHOSOCIAL, MENTAL, AND PHYSICAL HEALTH PROBLEMS THAT ARE OBSTACLES TO INDEPENDENT LIVING. FOR INDIVIDUALS WHO FIND THEMSELVES AT THE EDGE OF HOMELESSNESS, OUR AFFORDABLE HOUSING PROVIDES AN ALL-IMPORTANT SAFETY NET. FOR BOTH POPULATIONS, WE STRIVE TO CREATE STRONG, VIBRANT COMMUNITIES WITHIN OUR BUILDINGS AND TO STRENGTHEN THE NEIGHBORHOODS IN WHICH OUR BUILDINGS ARE LOCATED THROUGH A COMMITMENT TO SOCIAL INCLUSION. BREAKING GROUND HAS CREATED AND OPERATES THOUSANDS OF UNITS OF AFFORDABLE PERMANENT AND TRANSITIONAL HOUSING IN THE NORTHEASTERN UNITED STATES AND HAS APPROXIMATELY ONE THOUSAND MORE CURRENTLY IN DEVELOPMENT. BREAKING GROUND ALSO MANAGES THE INNOVATIVE STREET OUTREACH PROGRAM, STREET TO HOME, WHICH CONNECTS THE MOST ENTRENCHED, LONG-TERM HOMELESS INDIVIDUALS WITH HOUSING AND OTHER CRITICAL SUPPORTIVE SERVICES. OUR WORK HAS ENABLED MORE THAN 12,000 PEOPLE TO OVERCOME OR AVOID HOMELESSNESS. BREAKING GROUND DOES PROJECTS IN NYC AND PROVIDES SOCIAL SERVICE PROGRAMS TO TENANTS. FORM 990, PART VI, SECTION B, LINE 11B ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 THE FORM 990 WAS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM IN CONJUNCTION WITH THE ORGANIZATION'S FINANCE DEPARTMENT. THE FORM HAS BEEN REVIEWED FOR COMPLETENESS AND ACCURACY REGARDING MISSION, PROGRAM ACTIVITIES, FINANCIALS AND GOVERNANCE BY MEMBERS OF THE CORPORATION'S MANAGEMENT. IT HAS ALSO BEEN DISCUSSED AND REVIEWED WITH THE BREAKING GROUND I AUDIT CHAIR. THE FINAL VERSIONS WERE MADE AVAILABLE TO EACH MEMBER OF THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. DISCUSSION OF FORM 990 REQUIREMENTS, CONTENTS AND BOARD RESPONSIBILITIES OCCUR AT AN ANNUAL BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 12C ENFORCEMENT OF CONFLICT OF INTEREST POLICY THE POLICY AND ANNUAL DISCLOSURE FORMS ARE DISTRIBUTED TO ALL BOARD MEMBERS, OFFICERS AND MANAGEMENT STAFF. EACH INDIVIDUAL IS REQUIRED TO SIGN AND REVIEW THE DISCLOSURE FORM AND PROVIDE INFORMATION ABOUT ANY RELATIONSHIPS THEY MAY HAVE WITH BREAKING GROUND HOUSING DEVELOPMENT FUND CORPORATIONS' OTHER EMPLOYEES, AND/OR VENDORS THAT CONDUCT BUSINESS WITH BREAKING GROUND HOUSING DEVELOPMENT FUND CORPORATION. ALL SUBMISSIONS ARE REVIEWED BY HUMAN RESOURCES TO DETERMINE IF A CONFLICT EXISTS; WHEN A CONFLICT ARISES, THE INDIVIDUALS AFFECTED ARE PROHIBITED FROM PARTICIPATING IN THE DECISION-MAKING PROCESS RELATED TO ANY TRANSACTION OCCURRING WITH THE CONFLICTED ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS OF BREAKING GROUND HOUSING DEVELOPMENT FUND CORPORATION REVIEWS THE COMPENSATION OF THE CEO. BREAKING GROUND HOUSING DEVELOPMENT FUND CORPORATION COMMISSIONS A COMPENSATION STUDY BY AN OUTSIDE, INDEPENDENT COMPENSATION CONSULTANT EVERY THREE YEARS TO ASSURE THE COMPETITIVENESS OF THE COMPENSATION STRUCTURE AND TO MAKE RECOMMENDATIONS TO THE BOARD. THE ORGANIZATION HAS COMMISSIONED AN UPDATED EXECUTIVE COMPENSATION STUDY IN 2022. ALL JOBS, EXCEPT THOSE REVIEWED BY THE BOARD, WITHIN BREAKING GROUND HOUSING DEVELOPMENT FUND CORPORATION ARE CLASSIFIED, BASED ON THE COMPLEXITY AND SKILL LEVEL REQUIRED FOR THE POSITION. ALL SUCH SALARIES ARE REVIEWED ON AN ANNUAL BASIS WHICH CORRESPONDS TO THE PERFORMANCE REVIEW CYCLE. BREAKING GROUND HOUSING DEVELOPMENT FUND CORPORATION BELIEVES THAT ITS COMPENSATION IS COMPETITIVE WITH OTHER NOT-FOR-PROFIT ORGANIZATIONS OF A SIMILIAR SCALE AND COMPLEXITY. FORM 990, PART VI, SECTION C, LINE 19 BREAKING GROUND HOUSING DEVELOPMENT FUND CORPORATION MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC BY RETAINING A COPY AT ITS PLACE OF BUSINESS. THE FORM 990 IS LIKEWISE PUBLISHED ON THE INTERNET AT WWW.GUIDESTAR.ORG. THE ORGANIZATION'S FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT ORDINARILY MADE AVAILABLE TO THE PUBLIC, BUT, IF REQUESTED, WILL BE PROVIDED AT MANAGEMENT'S DISCRETION. FORM 990, PART IX: BREAKING GROUND HOUSING DEVELOPMENT FUND CORPORATION DOES NOT HAVE ITS OWN EMPLOYEES OR ITS OWN PAYROLL. ALL EMPLOYEES PROVIDING SERVICES TO BREAKING GROUND HOUSING DEVELOPMENT FUND CORPORATION RECEIVE THEIR W-2S FROM A RELATED ORGANIZATION, COMMON GROUND MANAGEMENT CORPORATION. EXPENDITURES REPORTED ON PART IX, LINES 7, 8, 9 AND 10 REPRESENT THE PORTION OF SALARY AND BENEFITS EXPENDITURES ALLOCATED TO BREAKING GROUND HOUSING DEVELOPMENT FUND CORPORATION BASED ON SERVICES RENDERED TO THE ORGANIZATION. 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