2023-11-15T09:39:54-06:00 2022-12-31 351489521 GREENWALT CPAS INC 5342 W VERMONT STREET INDIANAPOLIS IN 46224 990 2022-01-01 237204495 JOHN H BONER COMMUNITY CENTER INC JOHN 3176338210 2236 EAST 10TH STREET INDIANAPOLIS IN 46201 JAMES TAYLOR CEO 3176338210 2023-11-15 JAMES TAYLOR 999009999 0 AMANDA MEKO CPA P01062615 3172412999 2023-11-15 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JOHN BONER NEIGHBORHOOD CENTERS JAMES TAYLOR 2236 EAST 10TH STREET INDIANAPOLIS IN 46201 113103150 0 X WWW.JHBCC.ORG X 1972 IN FINANCIAL STABILITY, FITNESS, HOUSING, RESIDENT ENGAGEMENT, SENIOR SERVICES, YOUTH EDUCATION 13 13 255 4069 0 0 64395607 110313529 126380 142396 240076 1244004 1875915 -16958 66637978 111682971 53569827 92705948 0 0 4673245 6085568 0 0 110313 5041997 9883246 63285069 108674762 3352909 3008209 126660551 69081461 77104389 18187267 49556162 50894194 X THE JOHN H. BONER COMMUNITY CENTER, INC. INSPIRES NEIGHBORS AND PARTNERS TO IMPROVE THE QUALITY OF LIFE ON THE NEAR EASTSIDE BY PROVIDING TOOLS FOR CHANGE AND GROWTH. 0 0 106464388 92705948 142396 SEE SCHEDULE O STATEMENT 106464388 1 1 0 0 0 0 0 0 1 1 1 1 1 1 1 0 0 1 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 0 1 1106 0 1 255 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IN X BETH USELMANN 3176338210 2236 EAST 10TH STREET INDIANAPOLIS IN 46201 AMBER HARTER DIRECTOR 1.00 X 0 0 0 SUSAN BANKSTON PRESIDENT 3.00 X X 0 0 0 STEVEN MEYER DIRECTOR 1.00 X 0 0 0 DANIEL HERNDON DIRECTOR 1.00 X 0 0 0 ANUJA PETRUNIW DIRECTOR 1.00 X 0 0 0 KEN CHIGGES DIRECTOR 1.00 X 0 0 0 KATY JENKINS VICE PRESIDENT 3.00 X X 0 0 0 DAVID CORBITT DIRECTOR 1.00 X 0 0 0 JAMIE RATNER RICH TREASURER 3.00 X X 0 0 0 YVONNE HARRINGTON DIRECTOR 1.00 X 0 0 0 CHARLES LOVELADY SECRETARY 3.00 X X 0 0 0 CHARLES HEINTZELMAN DIRECTOR 1.00 X 0 0 0 ANDREA KENT DIRECTOR 1.00 X 0 0 0 BETH USELMANN CONTROLLER 40.00 X 146514 0 0 JAMES TAYLOR CEO 40.00 X 202358 0 9030 TERRI BAILEY CHIEF OPERATING OFFICER 40.00 X 144575 0 8107 493447 0 17137 3 0 1 0 KP MEIRING CONSTRUCTION 6519 CARROLLTON AVE INDIANAPOLIS IN 46220 CONSTRUCTION 3595507 ROBERT HALF 135 N PENNSYLVANIA ST SUITE 1700 INDIANAPOLIS IN 46204 MANAGMENT CONSULTANT 525319 TRAJECTORY 3000 E NEW YORK ST INDIANAPOLIS IN 46201 COMPUTER CONSULTANT 427778 PANGEA VENTURES LLC 549 W RANDOLPH ST STE 200 CHICAGO IL 60661 VENTURE CAPITAL 389570 COMPUTER DATA SERVICES LLC 466 NORTHFIELD RD STE 301 BEDFORD OH 44146 TECHNOLOGY SOLUTIONS 275739 15 394530 102295058 7623941 230776 110313529 PROGRAM SERVICE FEES 713940 142396 142396 142396 623662 623662 508001 939380 -431379 -431379 -431379 1098590 478248 620342 620342 657543 -37201 11508 2551 8957 8957 MISCELLANEOUS 541300 405464 405464 405464 111682971 774024 0 595418 21330 21330 92684618 92684618 493447 413177 77080 3190 4540964 3802272 709333 29359 559016 483462 69940 5614 492141 423766 65509 2866 2231 889 1342 62914 25067 37847 6659679 6374448 281917 3314 560369 416402 143674 293 827501 704303 123198 10850 10665 185 290021 98250 191771 18335 17098 1237 177909 162986 14923 BAD DEBT EXPENSE 461217 297941 163276 OTHER EXPENSES 399658 221435 178084 139 IN-KIND GOODS 229428 148136 15754 65538 REPAIRS AND MAINTENANCE 120228 119332 896 62906 38811 24095 108674762 106464388 2100061 110313 69594963 16605853 2552251 2507392 6141925 1042516 21743141 22622569 85649 65083 12911850 6908770 6635685 6003080 6215247 6197161 11423499 10378289 2268191 3659518 126660551 69081461 4595898 5096155 698557 669003 185816 188699 1330602 0 70293516 12233410 77104389 18187267 X 32543657 34194919 17012505 16699275 49556162 50894194 126660551 69081461 3008209 -1670177 0 X X 0 1 X 1 1 1 X 8901868 7963390 45944935 64395607 110313529 237519329 8901868 7963390 45944935 64395607 110313529 237519329 237519329 280578 386269 208588 215939 623662 1715036 235102 418587 -13776 1966514 405464 3011891 242246256 4724250 0.98050 0.96740 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 21675 16337 34360 3652 1 X 8523783 110056 -1314582 7319257 8170379 896725 543321 8523783 8496981 842499 1169101 8170379 7419559 1077422 8496981 7894552 -474993 7419559 0.00000 1.00000 0 0 961246 961246 8317142 5021357 3295785 507554 142517 365037 2369645 1464695 904950 756263 280201 476062 6003080 INVESTMENT IN BROOKSIDE APARTMENTS, LP 345484 C INVESTMENT IN HEALTHNET PEOPLES HEALTH CENTER, LLC 1090313 C INVESTMENT IN INDYEAST HOMES, LP 91007 C INVESTMENT IN PR MALLORY DINO MANAGER LLC 1473667 C INVESTMENT IN PR MALLORY LEVERAGE LENDER, LLC 2651087 C INVESTMENT IN PR MALLORY -16000 C INVESTMENT IN PR MALLORY MT, LLC 3677 C INVESTMENT IN BYRNE COURT L.P. 100 C INVESTMENT IN NEAR EASTSIDE HOLDING CORPORATION 371578 C INVESTMENT IN THE UNION AT THOMAS GREGG, LP 66053 C INVESTMENT IN PHILLIP ROGERS, LLC 44257 C INVESTMENT IN SAWTOOTH, LLC 3429 C INVESTMENT IN JEFFERSON APARTMENTS, LP 72509 C 6197161 OTHER INVESTMENTS 10378289 F 10378289 RELATED PARTY RECEIVABLES 3659518 3659518 RELATED PARTY PAYABLES 5223125 REFUNDABLE ADVANCE RELATED TO GRANTS 7010285 12233410 110688478 -1670177 95029 2454041 878893 109809585 1873386 1873386 111682971 110910120 95029 3839734 3934763 106975357 1699406 1699406 108674763 PART IV, LINE 1B: THE CENTER IS A CUSTODIAN OF INDIVIDUAL IDA ACCOUNTS. THE ACCOUNTS ARE IN THE INDIVIDUAL'S NAME. THEY ARE ALLOWED TO DEPOSIT, BUT CANNOT WITHDRAWAL FUNDS WITHOUT THE CONSENT OF THE CENTER. PART IV, LINE 2B: THE CENTER IS A CUSTODIAN OF IDA GRANT FUNDS WHICH ARE USED TO MATCH PARTICIPANT SAVINGS PER GRANT CONTRACTUAL GUIDELINES. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE REPORTED AS EIN 20-4293302 177,571. REVENUE REPORTED AS EIN 26-3169333 560,469. REVENUE REPORTED AS EIN 27-4065185 564,225. REVENUE REPORTED AS EIN 61-1818452 326,250. REVENUE REPORTED AS EIN 82-2610079 243,268. REVENUE REPORTED AS EIN 84-3833647 359,176. REVENUE REPORTED UNDER NEW LIFE MANOR LP 223,082. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED WITH REVENUE -939,380. REVENUE ELIMINATED IN CONSOLIDATION 2,155,223. GAIN ON SALE OF BUSINESS 657,543. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES REPORTED AS EIN 31-1134959 580. EXPENSES REPORTED AS EIN 20-4293302 331,127. EXPENSES REPORTED AS EIN 26-3169333 352,893. EXPENSES REPORTED AS EIN 27-4065185 625,431. EXPENSES REPORTED AS EIN 61-1818452 867,358. EXPENSES REPORTED AS EIN 82-2610079 534,072. EXPENSES REPORTED AS EIN 84-3833647 816,099. EXPENSES REPORTED UNDER NEW LIFE MANOR, LP 312,174. PART XII, LINE 4B - OTHER ADJUSTMENTS: EXPENSES ELIMINATED IN CONSOLIDATION 3,296,329. RENTAL EXPENSES NETTED WITH REVENUE -939,380. GAIN ON SALE OF BUSINESS -657,543. PART XI, XII THE AUDITED CONSOLIDATED FINANCIAL STATEMENTS OF THE JOHN H. BONER COMMUNITY CENTER, INC, INCLUDE THE ACCOUNTS OF THE CENTER, NEW LIFE MANOR APARTMENTS, LLC, BONER PROPERTIES, LLC, JHBCC PROPERTIES, LLC, PARISH PLACE, INC D/B/A BYRNE COURT APARTMENTS, BROOKSIDE COMMERCIAL, LLC, BROOKSIDE APARTMENTS,LP, JEFFERSON APARTMENTS, LP, 7897, LLC, THE UNION AT THOMAS GREGG, LP, INDYEAST HOMES, LP, NEAR EAST SIDE LEGACY CENTER, LLC, MARVIN GARDENS, LLC, BYRNE COURT, LP, NEW LIFE MANOR, LP AND NEAR EASTSIDE HOLDING CORPORATION WHICH ARE CONSIDERED RELATED ORGANIZATIONS. ALL MATERIAL INTERCOMPANY ACCOUNTS AND TRANSACTIONS BETWEEN THE CONSOLIDATED ORGANIZATIONS HAVE BEEN ELIMINATED. NEIGHBORFEST 11508 11508 2551 11508 11508 2551 2551 8957 1 LANTERNS FOUNDATION INC 646 JEFFERSON AVENUE INDIANAPOLIS IN 46201 473930619 501(C)(3) 7500 0 SPONSORSHIP FOR FEAST OF LANTERNS FESTIVAL 8 ELDERLY SERVICE EXPENSE (ADULT DAY SERVICE) - THE BALANCE IN THIS ACCOUNT CO 119 73562 MISCELLANEOUS ASSISTANCE AT COST RENT AND UTILITIES ASSISTANCE 18001 93632738 RENTAL AND UTILITIES ASSISTANCE AT COST PART I, LINE 2: PROCEDURES FOR THE MONITORING AND USE OF GRANT FUNDS ARE CONTAINED WITHIN THE ACCOUNTING, AUDIT AND FINANCIAL MANAGEMENT POLICIES MANUAL OF THE JOHN H. BONER COMMUNITY CENTER. THE PURPOSE OF THE GRANT AND ITS CONTRACTED BUDGET DICTATES THE NATURE OF DISBURSEMENTS FROM THE GRANT FUNDS. WHEN THERE ARE GOVERNMENT FUNDS INVOLVED, THE CENTER WILL FOLLOW UNIFORM GRANT GUIDANCE COST PRINCIPLES. EXPENSES CHARGED TO A FUNDING SOURCE MUST BE APPROVED AND ACCOUNT CODED BY THE RESPONSIBLE PROGRAM DIRECTOR AND ARE REVIEWED BY THE CEO OR COO BEFORE PAYMENT IS MADE. THE FINANCE AND ACCOUNTING STAFF MAINTAIN THE RECORDS THAT IDENTIFY ADEQUATELY THE SOURCE AND APPLICATION OF FUNDS FOR ALL ACTIVITIES. FINANCIALS AND FUNDING SOURCE REPORTS ARE ANALYZED ON A MONTHLY BASIS FOR CONFORMITY WITH THE INDIVIDUAL PROGRAM BUDGETS. 0 0 0 0 0 0 0 0 0 JAMES TAYLOR CEO 202358 0 0 0 0 0 0 0 9030 0 211388 0 0 0 TERRI BAILEY CHIEF OPERATING OFFICER 144575 0 0 0 0 0 0 0 8107 0 152682 0 0 0 X 85 128465 X PROGRAM SUPPLIES 37 102311 ESTIMATED FMV 0 1 0 FORM 990, PART III, LINE 4A 1. COMMUNITY RESIDENTS EXPERIENCED GREATER ECONOMIC INDEPENDENCE AS DEFINED BY EMPLOYMENT, EMPLOYMENT RETENTION, INCREASED SAVINGS, RE-ESTABLISHMENT OF A BANKING RELATIONSHIP, PURCHASE OF A HOME AND/OR STARTING A MICRO-BUSINESS ENTERPRISE. 2. COMMUNITY RESIDENTS ACHIEVED STABLE HOUSING THROUGH A CONTINUUM OF CARE RANGING FROM PREVENTION OF HOMELESSNESS, TRANSITIONAL HOUSING, PERMANENT HOUSING AND HOME OWNERSHIP. 3. COMMUNITY RESIDENTS ACQUIRED SKILLS THAT PROMOTE LIFELONG LEARNING & WILL CONTRIBUTE TO THEIR ABILITY TO PROSPER AS DEFINED BY ACHIEVEMENT OF PRE-LITERACY SKILLS, IMPROVED SCHOOL PERFORMANCE, GED ATTAINMENT, MONEY MANAGEMENT TRAINING, CAREGIVER EDUCATION. 4. OLDER ADULTS & THOSE WITH DEVELOPMENTAL DISABILITIES MAINTAIN INDEPENDENCE, WELLNESS & SOCIAL WELL-BEING AS A RESULT OF WELLNESS SERVICES PROVIDED BY THE CENTER AT SENIOR-SERVING AGENCIES & OTHER COMMUNITY CENTERS THROUGHOUT MARION COUNTY. 5. COMMUNITY RESIDENTS IMPROVED THEIR PHYSICAL HEALTH AND WELL-BEING THROUGH EXERCISE, WORKSHOPS, COOKING CLASSES, AND ACCESS TO FRESH FRUITS AND VEGETABLES. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVEIWED BY MANAGEMENT BEFORE BEING PRESENTED TO THE FINANCE COMMITTEE FOR FURTHER REVIEW. UPON APPROVAL FROM BOTH MANAGEMENT AND THE FINANCE COMMITTEE, THE FORM 990 IS SENT TO THE EXECUTIVE BOARD FOR APPROVAL BEFORE BEING REVEIEWED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE REQUIRED TO DISCLOSE POSSIBLE CONFLICTS. CONFLICTS ARE DISCUSSED AT BOARD MEETINGS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS MUST APPROVE COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C THE FINANCE COMMITTEE HAS OVERALL RESPONSIBILITY FOR THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. BONER PROPERTIES LLC 2236 E 10TH STREET INDIANAPOLIS IN 46201 320009627 LOW INCOME HOUSING IN -93718 2949428 JOHN H BONER COMMUNITY CENTER INC JHBCC PROPERTIES LLC 2236 E 10TH STREET INDIANAPOLIS IN 46201 237204495 PROPERTY HOLDING COMPANY IN 0 198625 JOHN H BONER COMMUNITY CENTER INC BROOKSIDE COMMERCIAL LLC 2236 E 10TH STREET INDIANAPOLIS IN 46201 421657391 PROPERTY HOLDING COMPANY FOR NEW MARKET TAX CREDIT TRANSACTION IN -343060 3196698 JOHN H BONER COMMUNITY CENTER INC NEW LIFE MANOR APARTMENTS LLC 2236 E 10TH STREET INDIANAPOLIS IN 46201 205846058 PROPERTY HOLDING COMPANY IN 654495 0 JOHN H BONER COMMUNITY CENTER INC MARVIN GARDENS CONSTRUCTION LLC 2236 E 10TH STREET INDIANAPOLIS IN 46201 842061851 GENERAL CONTRACTOR IN 1069908 585596 JOHN H BONER COMMUNITY CENTER INC PARISH PLACE INC DBA BRYNE COURT APARTMENTS 2236 E 10TH STREET INDIANAPOLIS IN 46201 311134959 LOW INCOME HOUSING IN 501(C)(3) LINE 9 JOHN H BONER COMMUNITY CENTER INC 1 JEFFERSON APARTMENTS LP 2236 E 10TH STREET INDIANAPOLIS IN 46201 263169333 LOW INCOME HOUSING IN NEAR EASTSIDE HOLDING CORP RENT 207576 0 1 0.00010 BROOKSIDE APARTMENTS LP 2236 E 10TH STREET INDIANAPOLIS IN 46201 204293302 LOW INCOME HOUSING IN NEAR EASTSIDE HOLDING CORP RENT -153556 0 1 0.00010 NEAR EASTSIDE LEGACY CENTER LLC 2236 E 10TH STREET INDIANAPOLIS IN 46201 274065185 EDUCATIONAL AND FITNESS PROGRAMMING TO THE NEAR EASTSIDE COMMUNITY IN JOHN H BONER COMMUNITY CENTER INC RENT -61206 13082963 0 1 0.99990 7897 LLC 2236 E 10TH STREET INDIANAPOLIS IN 46201 451678162 REDEVELOPMENT OF A HISTORIC SCHOOL BUILDING IN JOHN H BONER COMMUNITY CENTER INC RENT 0 1 0.50000 INDYEAST HOMES LP 2236 E 10TH STREET INDIANAPOLIS IN 46201 611818452 LOW INCOME HOUSING IN NEAR EASTSIDE HOLDING CORP RENT -541108 5628394 0 1 0.00010 INSPIRE 10TH STREET LLC 2236 E 10TH STREET INDIANAPOLIS IN 46201 821442542 LOW INCOME HOUSING IN JOHN H BONER COMMUNITY CENTER INC RENT 0 1 0.40000 THE UNION AT THOMAS GREGG LP 2236 E 10TH STREET INDIANAPOLIS IN 46201 822610079 PROPERTY DEVELOPMENT IN NEAR EASTSIDE HOLDING CORP RENT -290804 6939824 0 1 0.00010 BYRNE COURT LP 1411 E MARKET STREET INDIANAPOLIS IN 46204 843833647 PROPERTY DEVELOPMENT IN JOHN H BONER COMMUNITY CENTER INC RENT -456923 7180875 0 1 0.99990 PR MALLORY MM LLC 57 N RURAL ST INDIANAPOLIS IN 46201 841808551 PROPERTY DEVELOPMENT IN ENGLEWOOD COMMUNITY DEVELOPMENT CORPORATION RENT 0 0 0.49000 PR MALLORY LEVERAGED LENDER LLC 57 N RURAL ST INDIANAPOLIS IN 46201 841841838 PROPERTY DEVELOPMENT IN ENGLEWOOD COMMUNITY DEVELOPMENT CORPORATION RENT 4112431 0 0 0.49000 PHILLIP ROGERS LLC 57 N RURAL ST INDIANAPOLIS IN 46201 842046459 PROPERTY DEVELOPMENT IN ENGLEWOOD COMMUNITY DEVELOPMENT CORPORATION RENT 44257 0 0 0.49000 SAWTOOTH LLC 57 N RURAL ST INDIANAPOLIS IN 46201 842031856 PROPERTY DEVELOPMENT IN ENGLEWOOD COMMUNITY DEVELOPMENT CORPORATION RENT 3429 0 0 0.49000 NEW LIFE MANOR LP 2236 E 10TH STREET INDIANAPOLIS IN 46201 862445364 LOW INCOME HOUSING IN NEAR EASTSIDE HOLDING CORP RENT -89092 4784343 0 1 0.00010 NEAR EASTSIDE HOLDING CORPORATION 2236 EAST 10TH STREET INDIANAPOLIS IN 46201 204293174 GENERAL PARTNER FOR LOW INCOME HOUSING TAX CREDIT IN JOHN H BONER COMMUNITY CENTER INC C 1.00000 1 1 0 1 1 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 BROOKSIDE APARTMENTS LP L 53867 COST OF SERVICE BROOKSIDE APARTMENTS LP K 56845 CASH RENT INDY EAST HOMES LP L 132566 COST OF SERVICE JEFFERSON APARTMENTS LP L 19634 COST OF SERVICE NEAR EASTSIDE LEGACY CENTER LLC K 564225 CASH RENT NEAR EASTSIDE LEGACY CENTER LLC L 31250 COST OF SERVICE NEW LIFE MANOR LP Q 200723 REIMBURSED EXPENSES NEW LIFE MANOR LP L 118235 COST OF SERVICE THE UNION AT THOMAS GREGG K 27900 CASH RENT THE UNION AT THOMAS GREGG L 94521 COST OF SERVICE BYRNE COURT LP Q 221533 REIMBURSED EXPENSES BYRNE COURT LP L 129308 COST OF SERVICE BROOKSIDE APARTMENTS LP A 34796 INTEREST INCOME INDY EAST HOMES LP A 34075 INTEREST INCOME JEFFERSON APARTMENTS LP A 113559 INTEREST INCOME NEAR EASTSIDE LEGACY CENTER LLC A 127424 INTEREST INCOME THE UNION AT THOMAS GREGG A 9300 INTEREST INCOME BYRNE COURT LP A 8809 INTEREST INCOME INDY EAST HOMES LP A 34796 INTEREST INCOME JEFFERSON APARTMENTS LP D 430208 FORGIVENESS OF DEBT