2024-10-10T11:45:26-05:00 2023-12-31 221478099 COHNREZNICK LLP 350 CHURCH STREET 12TH FLOOR HARTFORD CT 06103 990 2023-01-01 060646773 THE OPEN HEARTH ASSOCIATION OPEN 8605253447 150 CHARTER OAK AVENUE HARTFORD CT 061065102 MARILYN ROSSETTI EXECUTIVE DIRECTOR 8605253447 2024-10-10 1 1 PAUL BALLASY P00852868 9592007000 2024-10-08 2023 2024-10-15 13:58:12Z MARILYN ROSSETTI 150 CHARTER OAK AVENUE HARTFORD CT 061065102 3334965 0 X WWW.THEOPENHEARTH.ORG X 1884 CT TO PROVIDE FOOD, SHELTER AND TRANSITIONAL LIVING PROGRAMS TO HOMELESS AND UNEMPLOYED MEN AND GIVE THEM REHABILITION AND VOCATIONAL GUIDANCE TO RE-ESTABLISH THEMSELVES IN THE WORKFORCE AND COMMUNITY. 14 14 39 100 0 0 2363001 2386746 111877 119634 451361 98037 2644 20609 2928883 2625026 0 0 0 0 1756681 1768551 0 0 43640 1120982 1262808 2877663 3031359 51220 -406333 4394708 4483922 352773 636475 4041935 3847447 TO PROVIDE FOOD, SHELTER AND TRANSITIONAL LIVING PROGRAMS TO HOMELESS MEN AND GIVE THEM REHABILITATION AND VOCATIONAL GUIDANCE TO RE-ESTABLISH THEMSELVES IN THE WORKFORCE AND COMMUNITY. 0 0 965554 149634 CT-DOC-WORK READINESS PROGRAM: THIS IS A 42 BED RESIDENTIAL RECOVERY/WORK READINESS PROGRAM. MEN ARE "PLACED" INTO THIS PROGRAM FOR WORK READINESS TRAINING AS THEY TRANSITION OUT OF "INCARCERATION AND BACK INTO FULL PARTICIPATION IN THE COMMUNITY.CT-DSS-TRANSITIONAL LIVING PROGRAM: THIS IS A 43 BED RESIDENTIAL RECOVERY/WORK SKILLS TRAINING PROGRAM DESIGNED TO PROVIDE MEN, OVER A TWO-YEAR PERIOD, WITH A FULL RANGE OF SUPPORT SYSTEMS WHICH (ALONG WITH PERSONAL COMMITMENT AND FOCUS) MAKE "RECOVERY AND "WORK" POSSIBLE. 1513647 THE EMERGENCY SHELTER PROGRAM IS A 25 BED FACILITY THAT PROVIDES FOOD AND SHELTER TO HOMELESS MEN FOR UP TO 14 DAYS. THE SERVICES ARE OFFERED FROM 3:30PM TO 7:00AM DAILY. SERVICES PROVIDED INCLUDE DINNER, BED, SHOWER, BREAKFAST AND CLINICAL CASE MANAGEMENT. 2479201 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 19 0 1 39 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 0 0 CT X X MARILYN ROSSETTI EXECUTIVE DIRECTOR 8605253447 150 CHARTER OAK AVENUE HARTFORD CT 061065102 BENJAMIN F RHODES III BOARD MEMBER 0.50 X 0 0 0 DON CHAPMAN BOARD MEMBER 0.50 X 0 0 0 FRANK SZILAGYI BOARD MEMBER 0.50 X 0 0 0 GREGORY BERNARD CHAIR 0.50 X X 0 0 0 JAQUAN SAMUELS BOARD MEMBER 0.50 X 0 0 0 KATE BOUCHER VICE-CHAIR 0.50 X X 0 0 0 MARISOL RODRIGUEZ-VELEZ SECRETARY 0.50 X X 0 0 0 MELANIE DYKAS BOARD MEMBER 0.50 X 0 0 0 MICHAEL AGLI TREASURER 0.50 0.50 X X 0 0 0 NORMA ECCELLENTE BOARD MEMBER 0.50 X 0 0 0 PAUL MONTINIERI BOARD MEMBER 0.50 X 0 0 0 RAHKIM SABREE BOARD MEMBER 0.50 X 0 0 0 SIM SOHN BOARD MEMBER 0.50 X 0 0 0 TOM VEILLEUX BOARD MEMBER 0.50 0.50 X 0 0 0 MARILYN ROSSETTI EXECUTIVE DIRECTOR 40.00 1.00 X 165531 0 859 DAVID WALTON CFO 40.00 1.00 X 91695 0 859 257226 0 1718 1 0 1 0 0 73698 1831199 481849 361 2386746 RESIDENTIAL AND TRANSI 623990 119634 119634 119634 86358 86358 676225 664546 11679 11679 11679 36002 73698 45393 -9391 -9391 MANAGEMENT FEE 900099 30000 30000 30000 2625026 149634 0 88646 259214 237670 21544 1252171 1147758 104413 138666 132803 5863 118500 113489 5011 30000 30000 4422 4422 69627 2160 42112 25355 148092 53013 95079 44449 1378 26884 16187 165300 144542 20758 22451 6716 15735 8754 3002 5752 309 111 198 204909 202388 2521 134742 119590 15152 CLIENT EXPENSES 234942 230534 4408 MAINTENANCE AND REPAIRS 159615 63983 95632 PROGRAM EXPENSES 32285 19698 12587 FUNDRAISING 2098 2098 813 366 447 3031359 2479201 508518 43640 199167 140646 66365 66742 39104 85022 34752 45687 6452690 4789562 1810164 1663128 2243011 2398085 2145 84612 4394708 4483922 231649 231891 24420 0 96704 89584 315000 352773 636475 X 3733021 3537717 308914 309730 4041935 3847447 4394708 4483922 -406333 211845 0 X 0 1 X 1 1 1 X 1912994 2022477 2141976 2363001 2386746 10827194 1912994 2022477 2141976 2363001 2386746 10827194 10827194 49210 79922 113669 117662 86358 446821 200 12000 30000 42200 11316215 680416 0.95680 0.95530 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: INSURANCE PROCEEDS - 2019 AMOUNT: $ 200. MANAGEMENT FEE - 2022 AMOUNT: $ 12,000. 2023 AMOUNT: $ 30,000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 2593014 37645 268595 500386 2398868 3119166 -475834 107474 2593014 2936441 324637 141912 3119166 2680610 325334 69503 2936441 2322507 468573 110470 2680610 0.91400 0.06600 0.02000 0 0 5807723 4222331 1585392 553393 475657 77736 91574 91574 0 1663128 X 3461535 211845 583693 795538 2665997 4422 -45393 -40971 2625026 3553272 526335 526335 3026937 4422 4422 3031359 PART IV, LINE 2B: THE ASSOCIATION HAS A POLICY REQUIRING RESIDENTS TO SAVE FOR FUTURE SUPPORT ONCE THEY LEAVE THE SHELTER PROGRAMS. THESE RESIDENTS' FUNDS HELD BY THE ASSOCIATION ARE REPORTED AS CUSTODIAL CASH AND A CORRESPONDING CUSTODIAL LIABILITY ON THE CONSOLIDATED STATEMENTS OF FINANCIAL POSITION. PART X, LINE 2: MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ASSOCIATION AND HAS CONCLUDED THAT, AS OF DECEMBER 31, 2023 AND 2022, 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 ASSOCIATION'S FEDERAL INFORMATION RETURNS PRIOR TO CALENDAR YEAR 2020 ARE CLOSED AND MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. IF THE ASSOCIATION WERE TO HAVE UNRELATED BUSINESS INCOME TAXES, THE ASSOCIATION WOULD RECOGNIZE INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS PART OF INCOME TAX EXPENSE AND INCLUDE ACCRUED INTEREST AND PENALTIES WITH THE RELATED TAX LIABILITY IN THE CONSOLIDATED STATEMENTS OF FINANCIAL POSITION. PART XI, LINE 2D - OTHER ADJUSTMENTS: RELATED PARTY REVENUE 583,693. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES -45,393. PART XII, LINE 2D - OTHER ADJUSTMENTS: RELATED PARTY EXPENSES 480,942. FUNDRAISING EXPENSES 45,393. GOLF TOURNAMENT 51050 33908 17142 7211 8700 8442 455 TOH CELEBRATES 58650 39790 18860 1000 15360 2500 1725 109700 73698 36002 7211 9700 23802 2500 2180 45393 -9391 X 0 0 0 0 0 0 0 1 0 MARILYN ROSSETTI EXECUTIVE DIRECTOR 152269 0 12500 0 762 0 0 0 859 0 166390 0 0 0 PART I, LINE 7 THE EXECUTIVE DIRECTOR RECEIVED A BOARD APPROVED BONUS WHICH WAS REPORTED IN HER 2023 W2. FORM 990, PART VI, SECTION A, LINE 8B INDIVIDUAL COMMITTEES DO NOT HAVE FORMAL DOCUMENTATION OF MEETINGS. ANY IMPORTANT INFORMATION OR ACTION ITEMS WOULD BE MENTIONED IN FULL BOARD MEETINGS AND DOCUMENTED AT THAT LEVEL. FORM 990, PART VI, SECTION B, LINE 11B FORM IS REVIEWED BY THE CHIEF FINANCIAL OFFICER. ONCE REVIEWED, THE BOARD OF DIRECTORS IS PROVIDED WITH A DRAFT OF THE 990. THEY REVIEW THE DRAFT AND ASK ANY QUESTIONS OR NOTE ANY CHANGES THAT SHOULD BE MADE BEFORE FINALIZATION OF THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS MONITORED ON TWO LEVELS. THE POLICY IS REVIEWED WITH THE ASSOCIATION'S WORKFORCE UPON HIRE AND ON-GOING REVIEW AND TRAINING. EMPLOYEES SIGN A CONFLICT OF INTEREST STATEMENT. THE SECOND LEVEL IS WITH THE BOARD OF DIRECTORS. ANNUALLY EACH BOARD MEMBER SIGNS A CONFLICT OF INTEREST STATEMENT AND ANY CONFLICTS ARE RESOLVED BY THE BOARD PRESIDENT AND THE EXECUTIVE COMMITTEE OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 15A THE FINANCE COMMITTEE MAKES A RECOMMENDATION FOR THE SALARY AND THE REVIEW IS CONDUCTED BY THE CURRENT AND PAST PRESIDENT ANNUALLY IN MAY/JUNE. FORM 990, PART VI, SECTION C, LINE 19 ASSOCIATION POLICIES, GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND THE FORM 990 ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. OPEN HEARTH WORKS INC 150 CHARTER OAK AVENUE HARTFORD CT 06106 813045020 JOB TRAINING CT 501(C)(3) LINE 7 THE OPEN HEARTH ASSOCIATION 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0