2024-05-14T11:19:21-05:00 2023-06-30 221478099 COHNREZNICK LLP 14 SYLVAN WAY PARSIPPANY NJ 070543801 990 2022-07-01 133845305 POSITIVE HEALTH PROJECT INC POSI 2124658304 57 WILLOUGHBY STREET 2ND FLOOR BROOKLYN NY 11201 JOLANTA ILCZUK CFO 2124658304 2024-05-14 1 JOLANTA ILCZUK 999009999 1 LORI ROTHE YOKOBOSKY CPA P01273422 9732283500 2024-05-09 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z CHARLES KING 57 WILLOUGHBY STREET 2ND FLOOR BROOKLYN NY 11201 2007335 0 X WWW.HOUSINGWORKS.ORG X 1996 NY TO REDUCE THE SPREAD OF HIV INFECTION AMONG INJECTION DRUG USERS ON THE WEST SIDE OF MANHATTAN. 4 0 52 0 0 0 417664 1904683 417 0 0 0 60225 102652 478306 2007335 0 0 0 0 349022 442986 0 0 0 549826 1293173 898848 1736159 -420542 271176 833024 600288 2663561 2924759 -1830537 -2324471 X PHP IS A NOT-FOR-PROFIT, CULTURALLY DIVERSE, COMMUNITY-BASED ORGANIZATION WHOSE MISSION IS TO IMPROVE THE HEALTH AND QUALITY OF LIFE OF DRUG USERS, SEX WORKERS AND OTHERS WHO ENGAGE IN BEHAVIOR THAT PUTS THEM AND THE COMMUNITY AT RISK FOR HIV/AIDS, (SEE SCHEDULE O) HEPATITIS AND OTHER SEXUALLY TRANSMITTED DISEASES. 0 0 1678046 POSITIVE HEALTH PROJECT, INC. ("PHP") IS A NOT-FOR-PROFIT, CULTURALLY DIVERSE, COMMUNITY-BASED ORGANIZATION WHOSE MISSION IS TO IMPROVE THE HEALTH AND QUALITY OF LIFE OF DRUG USERS, SEX WORKERS, AND OTHERS WHO ENGAGE IN BEHAVIOR THAT PUTS THEM AND THE COMMUNITY AT RISK FOR HIV/AIDS, HEPATITIS AND OTHER SEXUALLY TRANSMITTED DISEASES. PHP ACCOMPLISHES THIS BY PROVIDING DISEASE PREVENTION, SOCIAL AND CLINICAL HEALTH SERVICES, AND EDUCATION BASED IN THE HARM REDUCTION PHILOSOPHY. POSITIVE HEALTH PROJECT, INC. IS FUNDED PRIMARILY FROM GOVERNMENT AGENCIES. 1678046 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 52 1 0 0 0 0 0 0 0 0 0 0 0 0 X 4 0 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 NY X JOLANTA ILCZUK 3474737400 57 WILLOUGHBY STREET 2ND FLOOR BROOKLYN NY 11201 ANDREW COAMEY TREASURER 1.00 39.00 X X 0 255616 27348 ANDREW GREENE BOARD MEMBER 1.00 39.00 X 0 271410 28717 CHARLES KING CHAIRMAN 1.00 39.00 X X 0 456081 16962 MATTHEW BERNARDO BOARD MEMBER 1.00 39.00 X 0 339453 29779 JOLANTA ILCZUK CFO 1.00 39.00 X 0 273242 5416 PATRICIA TROY EXECUTIVE DIRECTOR 1.00 39.00 X 0 210076 27266 MAXIMO SEPULVEDA MANAGING DIRECTOR-HARM REDUCTION 40.00 X 105032 0 12870 105032 1805878 148358 1 0 1 0 0 435147 1469536 1904683 102652 102652 102652 2007335 0 0 102652 360287 360287 1922 1922 77913 77913 2864 2864 58113 58113 4324 4324 104688 104688 56859 56859 1596 1596 225118 225118 7997 7997 77 77 84182 84182 13164 13164 ALLOCATED GRANT RELATED 704426 704426 CLIENT STIPENDS AND REI 18007 18007 EQUIPMENT RENTAL, REPAI 6467 6467 CLIENT PARTICIPATION EX 3864 3864 4291 4291 1736159 1678046 58113 0 1000 1000 109647 118254 3333 3933 514091 287620 302451 226471 225965 416593 24665 833024 600288 43507 6912 2620054 2917847 2663561 2924759 X -1830537 -2324471 -1830537 -2324471 833024 600288 X 271176 -765110 X X 0 1 X 1 1 1 X 417664 417664 417664 417664 1904683 3575339 417664 417664 417664 417664 1904683 3575339 3575339 730 300 15475 60225 102652 179382 3754721 2688 0.95220 0.96470 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2018 AMOUNT: $ 730. 2019 AMOUNT: $ 300. 2020 AMOUNT: $ 15,475. 2021 AMOUNT: $ 60,225. 2022 AMOUNT: $ 102,652. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 514091 287620 226471 226471 DUE TO AFFILIATES 2674586 LEASE 243261 2917847 X 197463922 196926123 196926123 537799 1469536 1469536 2007335 196034541 195002808 195002808 1031733 704426 704426 1736159 PART X, LINE 2: THE ORGANIZATION 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 CONSOLIDATED 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. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT, AS OF JUNE 30, 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR ASSET OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION'S FEDERAL AND STATE INFORMATION RETURNS FILED PRIOR TO FISCAL YEAR 2020 ARE CLOSED. MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: RELATED ORGANIZATION REVENUE 198,354,769. RELATED ORGANIZATION ELIMINATIONS -1,428,646. PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANT REVENUE NOT INCLUDED ON FS, RECLASS FROM HWI 1,469,536. PART XII, LINE 2D - OTHER ADJUSTMENTS: RELATED ORGANIZATION EXPENSES 196,431,454. RELATED ORGANIZATION ELIMINATIONS -1,428,646. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANT RELATED EXPENSES NOT INCLUDED ON FS, RECLASS FROM HWI 704,426. 0 0 0 0 0 0 0 0 0 CHARLES KING CHAIRMAN 0 379919 0 75400 0 762 0 4687 0 12275 0 473043 0 0 MATTHEW BERNARDO BOARD MEMBER 0 279544 0 59651 0 258 0 6104 0 23675 0 369232 0 0 ANDREW GREENE BOARD MEMBER 0 234256 0 37042 0 112 0 5006 0 23711 0 300127 0 0 ANDREW COAMEY TREASURER 0 222707 0 32716 0 193 0 2730 0 24618 0 282964 0 0 JOLANTA ILCZUK CFO 0 237125 0 35553 0 564 0 4796 0 620 0 278658 0 0 PATRICIA TROY EXECUTIVE DIRECTOR 0 177690 0 31150 0 1236 0 4187 0 23079 0 237342 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS ONE MEMBER (THE "MEMBER"), WHICH IS HOUSING WORKS, INC. THE MEMBER SHALL EXERCISE ITS MEMBERSHIP RIGHTS AND OBLIGATIONS THROUGH A MAJORITY OF ITS BOARD OF DIRECTORS AND ANY MEETING AT WHICH A QUORUM IS PRESENT, OR THROUGH AN INDIVIDUAL THAT THE MEMBER'S BOARD OF DIRECTORS APPOINTS TO ACT AS THE MEMBER IN ACCORDANCE WITH ITS INSTRUCTIONS. FORM 990, PART VI, SECTION A, LINE 7A SAME AS FORM 990, PART VI, SECTION A LINES 6. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S FORM 990 WAS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM IN CONJUNCTION WITH THE ORGANIZATION'S FINANCIAL DEPARTMENT. A COPY OF THE DRAFT FORM 990 WAS MADE AVAILABLE TO THE BOARD OF DIRECTORS FOR THEIR REVIEW. EACH BOARD MEMBER WAS PROVIDED AMPLE OPPORTUNITY TO COMMENT ON THE INFORMATION CONTAINED IN THE 990 PRIOR TO ITS FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION OPERATES UNDER THE CONFLICT OF INTEREST POLICY OF ITS PARENT ORGANIZATION, HOUSING WORKS, INC. EACH OFFICER, DIRECTOR, TRUSTEE AND KEY EMPLOYEE OF THE ORGANIZATION IS REQUIRED TO ANNUALLY DISCLOSE ANY CONFLICTS OF INTEREST THAT ARISE BY VIRTUE OF THEIR EMPLOYMENT, BOARD SERVICE, OR POSITION WITH THE ORGANIZATION. HOUSING WORKS, INC. MONITORS COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY THROUGH AN ANNUAL QUESTIONNAIRE/DISCLOSURE STATEMENT THAT IS DISTRIBUTED TO THESE INDIVIDUALS. POTENTIAL CONFLICTS ARE INVESTIGATED IMMEDIATELY. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION DOES NOT PROVIDE ANY COMPENSATION PAID TO THE INDIVIDUALS LISTED ON PART VII OF THE FORM 990. COMPENSATION PAID TO THESE INDIVIDUALS IS PAID BY RELATED ORGANIZATIONS, EITHER HOUSING WORKS, INC. OR HOUSING WORKS HEALTH SERVICES III, INC. THE PROCESS USED TO DETERMINE THE COMPENSATION OF THESE INDIVIDUALS IS REPORTED ON HOUSING WORKS, INC.'S FORM 990. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION 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 ARE PUBLISHED ON THE ORGANIZATION'S WEBSITE. THE 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 XI, LINE 9: GRANT REVENUE AND RELATED EXPENSES NOT INCLUDED ON FS, RECLASS FROM HWI -765,110. FORM 990, PART XII, LINE 3: THE ACCOUNTS OF HOUSING WORKS, INC. AND ITS AFFILIATES ARE AUDITED BY AN INDEPENDENT ACCOUNTANT AND ARE CONSOLIDATED FOR FINANCIAL STATEMENT PURPOSES. IN ADDITION, THE ORGANIZATION AS A WHOLE MEETS THE REQUIREMENT OF AN AUDIT AS SET FORTH IN THE SINGLE AUDIT ACT AND OMB CIRCULAR A-133. EACH AFFILIATE ON ITS OWN MAY NOT MEET THE REQUIREMENT BUT THIS QUESTION WAS ANSWERED YES ON EACH AFFILIATE AS HOUSING WORKS, INC. AND ITS AFFILIATES ON THE WHOLE MET THE REQUIREMENT AND OBTAINED AN AUDIT ACCORDING TO THE ACT. BAILEY HOLT HOUSE HDFC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 134045579 HOUSING NY 501(C)(3) LINE 12A, I HWI 0 BAILEY HOUSE INC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 133165181 HOUSING NY 501(C)(3) LINE 7 HWI 0 HIV LAW PROJECT INC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 133730564 LEGAL SERVICES NY 501(C)(3) LINE 7 HWI 0 HOUSING WORKS 454 LEXINGTON AVE HDFC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 200799665 HOUSING NY 501(C)(3) LINE 7 HWI 0 HOUSING WORKS 874 JEFFERSON AVE HDFC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 611432867 HOUSING NY 501(C)(3) LINE 7 HWI 0 HOUSING WORKS BROOKLYN HDFC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 300055826 HOUSING NY 501(C)(3) LINE 12A, I HWI 0 HOUSING WORKS CLAREMONT HDFC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 832385009 HOUSING NY 501(C)(3) LINE 10 HWI 0 HOUSING WORKS ENY HOUSING DEVELOPMENT FUND INC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 113264348 HOUSING NY 501(C)(3) LINE 7 HWI 0 HOUSING WORKS FOOD SERVICES INC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 133974056 FOOD SERVICE NY 501(C)(3) LINE 10 HWI 0 HOUSING WORKS HARLEM HDFC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 300055829 HOUSING NY 501(C)(3) LINE 10 HWI 0 HOUSING WORKS HEALTH SERVICES II INC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 133818122 HOMELESS AID NY 501(C)(3) LINE 7 HWI 0 HOUSING WORKS HEALTH SERVICES III INC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 133826364 HOMELESS AID NY 501(C)(3) LINE 10 HWI 0 HOUSING WORKS HEALTH SERVICES INC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 133779481 HOMELESS AID NY 501(C)(3) LINE 10 HWI 0 HOUSING WORKS HOUSING DEVELOPMENT FUND INC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 133775886 HOUSING NY 501(C)(3) LINE 7 HWI 0 HOUSING WORKS 220 HULL HDFCT 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 204753869 HOUSING NY 501(C)(3) LINE 7 HWI 0 HOUSING WORKS INC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 133584089 HOMELESS AID NY 501(C)(3) LINE 7 N/A 0 HOUSING WORKS LYMAN PROJECT HDFC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 464555144 HOUSING NY 501(C)(3) LINE 7 HWI 0 HOUSING WORKS PITKING AVENUE HDFC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 300055831 HOUSING NY 501(C)(3) LINE 10 HWI 0 HOUSING WORKS THRIFT SHOP INC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 133676157 THRIFT SHOP NY 501(C)(3) LINE 12A, I HWI 0 HOUSING WORKS UED BOOK CAFE INC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 260720507 USED BOOKS NY 501(C)(3) LINE 10 HWI 0 INTERCAMBIOS PUERTO RICO INC CALLE ROUND F-26 URB MONTE BRI FAJARDO PR 00738 660731885 HOMELESS AID PR 501(C)(3) LINE 7 HWI 0 FITZPATRICK ASSOCIATES LP 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 HOUSING NY N/A 0 0 BRONX CLAREMONT PARKWAY GP 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 271527036 HOUSING NY N/A C 0 HOUSING WORKS CANNABIS LLC 57 WILLOUGHBY ST 2ND FL BROOKLYN NY 11201 883932372 HOUSING NY N/A C 0 HOUSING WORKS LIRIO HOUSING DEVELOPMENT FUND CORPORATION 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 863362629 HOUSING NY N/A C 0 HW LIRIO INC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 872510987 HOUSING NY N/A C 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 0 0 0