2025-06-23T14:23:46-05:00 2024-12-31 520982413 GROSS MENDELSOHN & ASSOCIATES PA 1801 PORTER STREET SUITE 500 BALTIMORE MD 21230 990 2024-01-01 510095986 LITTLE SISTERS OF THE POOR INC LITT 3023685886 185 SALEM CHURCH ROAD NEWARK DE 19713 SR MARY MICHAEL NICKLES PRESIDENT 3023685886 2025-06-23 1 1 JENNIFER ROCK P01083312 4106855512 2025-06-23 2024 2025-03-06 01:10:19Z SR MARY MICHAEL NICKLES 185 SALEM CHURCH ROAD NEWARK DE 19713 5462274 0 0928 X WWW.LITTLESISTERSOFTHEPOORDELAWARE.ORG X 1903 DE TO PROVIDE HOUSING, HEALTHCARE AND OTHER RELATED SERVICES TO THE AGED AND IMPOVERISHED.LITTLE SISTERS OF THE POOR CARE FOR THE ELDERLY POOR IN THE SPIRIT OF HUMBLE SERVICE WHICH WAS RECEIVED FROM JEANNE JUGAN. THEY WELCOME THE ELDERLY AS THEY WOULD JESUS CHRIST HIMSELF AND SERVE THEM WITH LOVE AND RESPECT UNTIL DEATH. 3 3 119 125 0 0 3237818 2155747 3004772 2820156 57786 67908 300232 328160 6600608 5371971 0 0 0 0 3913573 3946044 0 0 218456 2551358 2719665 6464931 6665709 135677 -1293738 14675047 15021424 4104766 5669840 10570281 9351584 X THE HOME IS PART OF THE INTERNATIONAL CONGREGATION OF THE LITTLE SISTERS OF THE POOR, WHICH WAS FOUNDED IN FRANCE IN 1839 & SERVES THE ELDERLY IN 31 COUNTRIES. THE HOME, WHICH PROVIDES NURSING & RESIDENTIAL CARE FOR THE NEEDY ELDERLY, IS INDEPENDENTLY OPERATED AND MANAGED BY THE SISTERS AND INDEPENDENT BOARD OF DIRECTORS OF THE LITTLE SISTERS OF THE POOR, A CATHOLIC RELIGIOUS ORDER. 0 0 5379687 2820156 LICENSED NURSING FACILITY (40-BED - 9,092 RESIDENT DAYS SERVED), BOARDING HOUSE LIVING (26 UNITS - 2,827 RESIDENT DAYS SERVED), AND INDEPENDENT LIVING (11 APARTMENT UNITS - 2,928 RESIDENT DAYS SERVED). PROVIDES ROOM, BOARD AND INTERMEDIATE CARE SERVICES FOR THE ELDERLY. 5379687 1 1 0 0 0 0 0 0 1 0 1 0 0 1 1 1 1 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 0 1 0 0 0 1 0 0 1 119 1 0 0 0 0 0 0 0 0 0 0 0 0 X 3 3 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 DE X BUSINESS OFFICE 3023685886 185 SALEM CHURCH ROAD NEWARK DE 19713 SISTER MARY MICHAEL NICKLES PRESIDENT 40.00 X X 0 0 2719 SISTER CECILE ZERINGUE VICE PRESIDENT/SECRETARY 40.00 X X 0 0 2525 SISTER LOURDES MIRANDA TREASURER 40.00 X X 0 0 2719 0 0 7963 0 0 0 0 DISABATINO CONSTRUCTION COMPANY 1 S CLEVELAND AVE WILMINTON DE 19805 CONSTRUCTION 829797 PERFORMANCE HEALTH SERVICES INC 47R RIVER STREET WELLESLEY MA 02481 HOUSEKEEPING AND LAUNDRY 375288 SYSCO EASTERN MARYLAND LLC 33300 PEACH ORCHARD ROAD POCOMOKE CITY MD 21851 FOOD SERVICES 127489 GCG RISK MANAGEMENT CONSULTANTS LLC 3 PARKWAY NORTH BLVD DEERFIELD IL 600152537 RETIREMENT PLAN SERVICES 102470 4 176753 1978994 91995 2155747 NURSING FACILITY 623000 2355470 2355470 MEDICAID ASSESSMENT 623990 305904 305904 BOARDING CARE UNIT 623990 98198 98198 INDEPENDENT LIVING 623990 60584 60584 2820156 67908 67908 91034 28892 62142 62142 324932 61411 263521 263521 OTHER REVENUE 623990 2497 2497 2497 5371971 2820156 0 396068 7963 1359 6604 3259789 2797796 335735 126258 71416 61295 7355 2766 363060 311604 37393 14063 243816 209262 25111 9443 119600 119600 34810 34810 4706 4706 80292 33201 39974 7117 9299 8161 1138 96293 14638 58659 22996 43495 35148 8347 1140733 921827 218906 1875 1875 568928 459751 109177 68535 55383 13152 DIETARY 189889 189889 SISTERS SERVICES SALARI 163074 100523 28015 34536 MEDICAL SUPPLIES 98957 98957 PROVISION FOR BAD DEBTS 50822 50822 48357 38232 9986 139 6665709 5379687 1067566 218456 1171274 1215772 1733114 1289305 75000 75000 216548 182898 81901 62158 26081899 15496093 9929080 10585806 214047 225671 1254083 1384814 14675047 15021424 322519 575275 177043 3605204 5094565 4104766 5669840 X 9258585 7667618 1311696 1683966 10570281 9351584 14675047 15021424 X -1293738 2090 72951 X X 0 1 X 1 0 X 3185235 3146700 6459299 3237818 2155747 18184799 2721625 2865464 3046015 3004772 2820156 14458032 5906860 6012164 9505314 6242590 4975903 32642831 0 336996 336996 336996 336996 32305835 7984 416 113125 57786 67908 247219 7984 416 113125 57786 67908 247219 905 5485 2497 8887 5915749 6018065 9618439 6300376 5046308 32898937 0.98200 0.98280 0.00750 0.00670 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 22453 8571 13086 17938 0 279960 279960 18860508 10243150 8617358 6253338 4669481 1583857 688093 583462 104631 10585806 DUE FROM RELATED PARTY 69783 BENEFICIAL INTEREST IN CHARITABLE REMAINDER TRUSTS 349714 BENEFICIAL INTEREST IN TRUSTS 949752 RIGHT-OF-USE ASSETS 15565 1384814 NOTE PAYABLE 5079000 OPERATING LEASE LIABILITIES 15565 5094565 X 6135676 2090 693370 72951 768411 5367265 4706 4706 5371971 7354373 693370 693370 6661003 4706 4706 6665709 PART IV, LINE 1B: ORGANIZATION ACTS IN AN AGENCY CAPACITY REGARDING THE HOLDING OF RESIDENT FUNDS. PART X, LINE 2: IN ACCORDANCE WITH FASB ASC 740, INCOME TAXES, MANAGEMENT EVALUATED ITS ACTIVITIES AND DETERMINED THAT LITTLE SISTERS OF THE POOR OF NEWARK HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THE ACCOUNTING STANDARD. ACCORDINGLY, THERE ARE NO UNRECOGNIZED BENEFITS OR APPLICABLE INTEREST AND PENALTIES THAT SHOULD BE RECORDED. IN GENERAL, THE ORGANIZATION'S FEDERAL EXEMPT ORGANIZATION TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR A PERIOD OF THREE YEARS AFTER THE RETURNS ARE FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: UNREALIZED GAIN ON BENEFICIAL INTEREST IN TRUSTS 55,282. CHANGE IN VALUE OF BENEFICIAL INTEREST IN CHARITABLE REMAINDER TRUSTS 17,669. GOLF OUTING 50061 50061 7500 5360 9224 NUN RUN 40973 40973 6808 91034 91034 7500 5360 16032 28892 62142 324932 61411 1 0.85000 324932 61411 61411 263521 DE 1 0 1 0 1.00000 SUSAN STRAWBRIDGE 185 SALEM CHURCH ROAD NEWARK DE 19713 0 SISTER MARY MICHAEL NICKLES SUPERVISES ALL ACTIVITIES X 0 X 1 49999 MARKET VALUE X 132 31729 MARKET VALUE X SUPPLIES DONATIONS 60 10267 DONOR ASSIGNED VALUE 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 THE DIRECTORS OF LITTLE SISTERS OF THE POOR OF THE STATE OF DELAWARE, WHO ARE RELIGIOUS SISTERS, ARE ALL MEMBERS OF THE LITTLE SISTERS OF THE POOR, A CATHOLIC RELIGIOUS ORDER. FORM 990, PART VI, SECTION B, LINE 11B BEFORE SUBMISSION TO THE IRS, THE PREPARER OF THE FORM 990 PROVIDES EACH MEMBER OF THE BOARD OF DIRECTORS A FINAL DRAFT OF THE FORM 990 FOR REVIEW. THE PREPARER IS AVAILABLE TO PROVIDE ADDITIONAL INFORMATION AND ADDRESS ANY QUESTIONS, AS WELL AS PROVIDE INFORMATION ON TAX LAWS THAT PERTAIN TO THE LITTLE SISTERS OF THE POOR. THIS PROCESS ENSURES THAT THE LITTLE SISTERS OF THE POOR MEET ALL NECESSARY REQUIREMENTS AND ARE IN COMPLIANCE. FORM 990, PART VI, SECTION B, LINE 12C ALL DIRECTORS, OFFICERS AND EMPLOYEES WHO MAY INFLUENCE ACTIONS OF LITTLE SISTERS OF THE POOR ARE COVERED UNDER THE POLICY. TRANSACTIONS WITH PARTIES WHO MAY HAVE A CONFLICT OF INTEREST ARE FULLY DISCLOSED IN ADVANCE. THE PERSON WITH THE CONFLICT IS EXCLUDED FROM DISCUSSIONS AND APPROVAL OF THE TRANSACTION. THE PRESIDENT, BOARD OR APPOINTED COMMITTEE WILL OBTAIN COMPETITIVE BIDS OR A COMPARABLE VALUATION TO DETERMINE THAT THE TRANSACTION IS IN THE BEST INTEREST OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE BOARD MEMBERS AND EMPLOYEES IS BASED ON REASONABLE COMPENSATION THAT WOULD BE PAID FOR LIKE SERVICES BY LIKE ENTERPRISES UNDER LIKE CIRCUMSTANCES. THE OFFICERS, DIRECTORS AND TRUSTEES ARE MEMBERS OF THE CONGREGATION OF THE LITTLE SISTERS OF THE POOR WHO TAKE A VOW OF POVERTY RENDERING THEM INELIGIBLE FOR COMPENSATION. EACH MAY BE PROVIDED WITH HEALTH INSURANCE COVERAGE. FORM 990, PART VI, SECTION C, LINE 19 UPON APPOINTMENT, THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND THE FINANCIAL STATEMENTS CAN BE REVIEWED ON SITE OR BY REQUEST IN WRITING, THE INFORMATION WILL BE DISTRIBUTED ACCORDINGLY. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN CHARTIABLE REMAINDER TRUSTS 17,669. UNREALIZED GAIN ON BENEFICIAL INTEREST IN TRUSTS 55,282. PART XII, LINE 2C THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. LITTLE SISTERS OF THE POOR BALTIMORE PROVINCE INC 601 MAIDEN CHOICE LANE BALTIMORE MD 21228 237110926 PROVIDE ADMINISTRATIVE AND SPIRITUAL GUIDANCE AND FINANCIAL SUPPORT MD 501(C)(3) 509(A)(2) N/A 0 LITTLE SISTERS OF THE POOR SERVICE CORPORATION 601 MAIDEN CHOICE LANE BALTIMORE MD 21228 842634243 PROVIDE ADMINISTRATIVE SERVICES MD 501(C)(3) 509(A)(2) N/A 0 LITTLE SISTERS OF THE POOR IN RICHMOND 1503 MICHAELS ROAD RICHMOND VA 23229 540608201 PROVIDE FINANCIAL SUPPORT VA 501(C)(3) 509(A)(2) N/A 0 0 0 1 0 1 0 0 0 0 0 0 0 1 0 1 0 0 0 0 LITTLE SISTERS OF THE POOR SERVICE CORPORATION M 119600 ACTUAL COSTS LITTLE SISTERS OF THE POOR BALTIMORE PROVINCE E 5079000 LOAN VALUE LITTLE SISTERS OF THE POOR IN RICHMOND C 49999 FAIR MARKET VALUE