2025-05-14T08:19:40-05:00 2024-06-30 333709623 COHNREZNICK ADVISORY LLC 1301 AVENUE OF THE AMERICAS NEW YORK NY 10019 990 2023-07-01 611432867 HOUSING WORKS 874 JEFFERSON AVENUE HOUS 3474737400 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 IAN HANLEY CFO 3474737400 2025-05-13 1 1 LORI ROTHE YOKOBOSKY P01273422 2122970400 2025-05-08 2023 2025-03-06 01:10:19Z CHARLES KING 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 94126 0 X WWW.HOUSINGWORKS.ORG X 1995 NY TO PROVIDES PERMANENT SUPPORTIVE HOUSING TO HOMELESS, LOW-INCOME NEW YORKERS LIVING WITH HIV/AIDS. 3 1 0 1 0 0 0 0 106811 90267 0 0 0 3859 106811 94126 0 0 0 0 0 0 0 0 0 181415 155524 181415 155524 -74604 -61398 2352643 2282310 1412473 1403538 940170 878772 HOUSING WORKS 874 JEFFERSON AVENUE PROVIDES PERMANENT SUPPORTIVE HOUSING TO HOMELESS, LOW-INCOME NEW YORKERS LIVING WITH HIV/AIDS. REVENUE COMES FROM GOVERNMENT CONTRACTS AND PRESIDENTS' RENT. RESIDENT RENT IS CAPPED AT 30% OF THEIR INCOME. 0 0 155524 94126 THE REVENUE AND EXPENDITURES REPORTED ON THE JEFFERSON HOUSING FORM 990 ARE FROM THE TRANSGENDER TRANSITIONAL HOUSING PROGRAM PROVIDING TRANSITIONAL HOUSING FOR TRANSGENDER PEOPLE LIVING WITH HIV/AIDS. THE PROGRAM HAS 23 SCATTERED-SITE APARTMENTS AND RESIDENTS ALSO PARTICIPATE IN HOUSING WORKS EAST ADULT DAY HEALTH CARE PROGRAMMING. 155524 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 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 3 1 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 FLOOR BROOKLYN NY 11201 CHARLES KING PRESIDENT/CHIEF EXECUTIVE OFFICER 1.00 39.00 X X 0 452553 20958 EARL WARD VICE-CHAIR 1.00 9.00 X X 0 0 0 ANDREW COAMEY SECRETARY 1.00 39.00 X X 0 248588 35201 JOLANTA ILCZUK CHIEF FINANCIAL OFFICER 1.00 39.00 X 0 266895 7199 0 968036 63358 0 0 1 0 0 RENTAL REVENUE 624200 90267 90267 90267 BAD DEBT RECOVERY 900099 3859 3859 3859 94126 94126 0 0 26904 26904 2317 2317 4689 4689 5942 5942 1093 1093 2 2 250 250 102588 102588 9456 9456 REPAIRS & MAINTENANCE 2283 2283 155524 155524 0 0 90418 100654 12069 34087 3408345 1260776 2250156 2147569 2352643 2282310 2360 0 176826 176826 1233287 1226712 1412473 1403538 X 940170 878772 940170 878772 2352643 2282310 -61398 0 X X 0 1 X 1 1 1 X 134943 127011 105546 106811 90267 564578 134943 127011 105546 106811 90267 564578 0 0 0 564578 219 11 230 219 11 230 3859 3859 135162 127022 105546 106811 94126 568667 0.99280 0.98210 0.00040 0.00040 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2023 AMOUNT: $ 3,859. 139380 139380 3268965 1260776 2008189 2147569 DUE TO AFFILIATES 1226712 1226712 X 190183940 190093673 190093673 90267 3859 3859 94126 193304185 193152520 193152520 151665 3859 3859 155524 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 194,008,474. OTHER INTERCOMPANY ELIMINATIONS -3,914,801. PART XI, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT RECOVERY RECLASSED TO REVENUE 3,859. PART XII, LINE 2D - OTHER ADJUSTMENTS: RELATED ORGANIZATIONS 194,567,321. OTHER INTERCOMPANY ELIMINATIONS -1,414,801. PART XII, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT RECOVERY RECLASSED TO REVENUE 3,859. 0 0 0 0 0 0 0 0 0 CHARLES KING PRESIDENT/CHIEF EXECUTIVE OFFICER 0 377391 0 74400 0 762 0 4500 0 16458 0 473511 0 0 ANDREW COAMEY SECRETARY 0 215630 0 32700 0 258 0 3429 0 31772 0 283789 0 0 JOLANTA ILCZUK CHIEF FINANCIAL OFFICER 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 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 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 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 HOUSING WORKS IS REQUIRED TO ANNUAL DISCLOSE ANY CONFLICTS OF INTEREST THAT ARISE BY VIRTUE OF THEIR EMPLOYMENT, BOARD SERVICE, OR POSITION WITH HOUSING WORKS. HOUSING WORKS 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 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 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 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 BH 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 SERVICE 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 EAST NEW YORK HDFC 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 SERVICES 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 HDFC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 133775886 HOUSING 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 HULL HDFC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 204753869 HOUSING NY 501(C)(3) LINE 7 HWI 0 HOUSING WORKS LEXINGTON AVENUE HDFC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 200799665 HOUSING NY 501(C)(3) LINE 7 HWI 0 HOUSING WORKS LYMAN PROSPECT HDFC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 464555144 HOUSING NY 501(C)(3) LINE 7 HWI 0 HOUSING WORKS PITKIN AVENUE HDFC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 300055831 HOUSING NY 501(C)(3) LINE 10 HWI 0 HOUSING WORKS SERVICES II INC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 133818122 HOMELESS AID NY 501(C)(3) LINE 7 HWI 0 HOUSING WORKS SERVICES INC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 133779481 HOMELESS AID 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 USED BOOK CAFE INC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 260720507 USED BOOKS NY 501(C)(3) LINE 10 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 INTERCAMBIOS PUERTO RICO INC CALLE ROUND F-26 URB MONTE BRI FAJARDO PR 00738 660731885 HOMELESS AID NY 501(C)(3) LINE 7 HWI 0 POSITIVE HEALTH PROJECT 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 133845305 HEALTHCARE NY 501(C)(3) LINE 7 HWI 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 STREET 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 HOUSING WORKS CONSULTING INC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 991874253 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