2025-05-14T05:03:43-05:00 2024-06-30 333709623 COHNREZNICK ADVISORY LLC 1301 AVENUE OF THE AMERICAS NEW YORK NY 10019 990 2023-07-01 832385009 HOUSING WORKS CLAREMONT HOUSING DEVELOPMENT FUND CORPORATION HOUS 3474737400 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 IAN HANLEY CFO 3474737400 2025-05-13 1 1 LORI ROTHE YOKOBOSKY P01273422 2122970400 2025-05-13 2023 2025-03-06 01:10:19Z BRONX CLAREMONT HDFC CHARLES KING 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 293364 0 X WWW.HOUSINGWORKS.ORG X 2018 NY TO PROVIDE PERMANENT SUPPORTIVE HOUSING TO HOMELESS, LOW INCOME NEW YORKERS LIVING WITH HIV/AIDS. 3 0 0 0 0 0 0 0 0 293364 0 0 0 0 0 293364 0 0 0 0 0 0 0 0 0 152695 433815 152695 433815 -152695 -140451 388487 827697 0 1552257 388487 -724560 HOUSING WORKS CLAREMONT HOUSING DEVELOPMENT FUND CORPORATION PROVIDES PERMANENT SUPPORTIVE HOUSING TO HOMELESS, LOW INCOME NEW YORKERS LIVING WITH HIV/AIDS. 0 0 405543 293364 THE ORGANIZATION PROVIDES HOUSING AND HEALTH SERVICES TO INDIVIDUALS OF LOW INCOME WHO ARE SUFFERING FROM AIDS OR HIV-RELATED ILLNESSES. THIS PROGRAM IS SUBSIDIZED THROUGH GOVERNMENTAL CONTRACTS AND RENTAL INCOME. 405543 1 0 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 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 3 0 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 NY X IAN HANLEY 3474737400 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 ANDREW COAMEY BOARD MEMBER & SVP 1.00 39.00 X X 0 248588 35201 CHARLES KING BOARD MEMBER & CEO 1.00 39.00 X X 0 452553 20958 MATTHEW BERNARDO BOARD MEMEBER & COO 1.00 9.00 X X 0 349156 33170 JOLANTA ILCZUK CFO 1.00 39.00 X 0 266895 7199 0 1317192 96528 0 0 1 0 0 RENTAL INCOME 531110 293364 293364 293364 293364 293364 0 0 156220 127948 28272 3314 3314 19595 19595 74302 74302 3087 3087 66313 66313 2682 2682 REPAIR & MAINTENANT 82984 82984 SUPPLIES 19924 19924 EQUIPMENT RENTAL 5084 5084 310 310 433815 405543 28272 0 240856 28614 1474548 921791 0 552757 388487 5470 388487 827697 41787 600406 0 910064 0 1552257 X 388487 -724560 388487 -724560 388487 827697 X -140451 -972596 X X 0 1 X 1 1 0 X 293364 293364 293364 293364 0 0 0 293364 293364 293364 1.00000 0.00000 X 123754 123754 1350794 921791 429003 552757 DUE TO AFFILIATES 910064 910064 X 190157304 189863940 189863940 293364 0 293364 193304185 192870370 192870370 433815 0 433815 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, 2024, 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 2021 ARE CLOSED. MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: RELATED ORGANIZATIONS OTHER INTERCOMPANY ELIMINATIONS PART XII, LINE 2D - OTHER ADJUSTMENTS: RELATED ORGANIZATIONS OTHER INTERCOMPANY ELIMINATIONS PART XII, LINE 4B - OTHER ADJUSTMENTS: ADJUSTMENT FOR PASSTHROUGH LOSSES 0 0 0 0 0 0 0 0 0 CHARLES KING BOARD MEMBER & CEO 0 377391 0 74400 0 762 0 4500 0 16458 0 473511 0 0 MATTHEW BERNARDO BOARD MEMEBER & COO 0 290298 0 58600 0 258 0 5758 0 27412 0 382326 0 0 ANDREW COAMEY BOARD MEMBER & SVP 0 215630 0 32700 0 258 0 3429 0 31772 0 283789 0 0 JOLANTA ILCZUK CFO 0 230633 0 35500 0 762 0 4653 0 2546 0 274094 0 0 PART I, LINE 3 CEO COMPENSATION IS DETERMINED BY THE PARENT ORGANIZATION, HOUSING WORKS, INC. 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 OBLIATIONS THROUGH A MAJORITY OF ITS BOARD OF DIRECTORS AND ANY MEETINGS 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 INSTRUCTIONS. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION HAS ONE MEMBER (THE "MEMBER"). WHICH IS HOUSING WORKS, INC. THE MEMBER SHALL EXERCISE ITS MEMBERSHIP RIGHTS AND OBLIATIONS THROUGH A MAJORITY OF ITS BOARD OF DIRECTORS AND ANY MEETINGS 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 INSTRUCTIONS. 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 CLONFLICTS 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 QUESTIONAIRE/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 COMEPNSATION PAID TO THE INDIVIDUALS LISTED ON PART VII OF THE FORM 990. COMEPNSATION PAID TO THESE INDVIDUALS IS PAID BY RELATED ORGANIZATION, 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 ISLIKEWISE PUBLISHED ON THE INTEREST 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: TRANSFER OF ASSETS AND LIABILITIES FROM DISSOLVED PARTNERSHIP -972,596. 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. 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