2026-04-15T08:53:54-05:00 2025-05-31 871353108 EISNER ADVISORY GROUP LLC 130 NORTH 18TH STREET SUITE 3000 PHILADELPHIA PA 191032757 990 2024-06-01 236398764 FRIENDS REHABILITATION PROGRAM INC FRIE 2158258800 704-706 W GIRARD AVENUE PHILADELPHIA PA 19123 ANDREW ANDERSON EXECUTIVE DIRECTOR 2158258800 2026-04-05 1 0 CHERYL POST P00748554 2158818800 2024 2025-03-06 01:10:19Z ANDREW ANDERSON 704-706 W GIRARD AVENUE PHILADELPHIA PA 19123 6135284 0 X N/A X 1961 PA A QUAKER-RELATED NONPROFIT ORGANIZATION WHOSE MISSION IS TO PROVIDE HOUSING AND SOCIAL SERVICES FOR LOW AND MODERATE INCOME HOUSEHOLDS. IN ADDITION, THE CORPORATION IS A DEVELOPER AND MANAGER OF VARIOUS AFFORDABLE HOUSING PROJECTS. 5 4 327 5 0 0 5985276 5291378 559568 800624 1346 7508 104459 35774 6650649 6135284 3098159 2648168 0 0 2481091 2516502 0 0 0 1114960 1123609 6694210 6288279 -43561 -152995 5590431 4731687 1587201 881295 4003230 3850392 FRIENDS REHABILITATION PROGRAM, INC. IS A QUAKER-RELATED NONPROFIT ORGANIZATION WHOSE MISSION IS TO PROVIDE HOUSING AND SOCIAL SERVICES FOR LOW AND MODERATE INCOME HOUSEHOLDS. IN ADDITION, THE CORPORATION IS A DEVELOPER AND MANAGER OF VARIOUS AFFORDABLE HOUSING PROJECTS. 0 0 4061531 2648168 35774 THE ORGANIZATION FULFILLS ITS MISSION BY PROVIDING HOUSING AND SOCIAL SERVICES FOR LOW AND MODERATE INCOME HOUSEHOLDS. THE TRANSITIONAL HOUSING PROGRAM IS A PROGRAM DESIGNED TO ASSIST PEOPLE THAT ARE READY TO MOVE FROM EMERGENCY SHELTER INTO INDEPENDENT LIVING. 893416 800624 THE CORPORATION IS A DEVELOPER AND MANAGER OF VARIOUS AFFORDABLE HOUSING PROJECTS 4954947 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 327 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 4 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X MICHEL HOWITT 2158258800 704-706 W GIRARD AVENUE PHILADELPHIA PA 19123 ANDREW ANDERSON EXECUTIVE DIRECTOR 36.00 4.00 X X 220433 0 6613 HOLLISTER KNOWLTON PRESIDENT 2.00 4.00 X X 0 0 0 LINELL MCCURRY VP/SEC/TREAS 2.00 X X 0 0 0 LOU DECESARE DIRECTOR 2.00 X 0 0 0 BRYAN SHUMWAY DIRECTOR 2.00 X 0 0 0 SUSANNE DAVIS ASST TREASURER/HR DIRECTOR 40.00 X 139810 0 6991 JENA NOTTINGHAM DIRECTOR OF SOCIAL SERVICE 40.00 X 199582 0 9979 TERRINE ANTHONY ASST DIRECTOR OF SOCIAL SE 40.00 X 136429 0 6821 JULIA HILENGAS PCP DIRECTOR 40.00 X 141939 0 7097 KRISTINA JOHNSON RE-ENTRY DIRECTOR 40.00 X 103771 0 5189 941964 0 42690 6 0 1 0 INDEPENDENCE BLUE CROSS PO BOX 780388 PHILADELPHIA PA 19178 HEALTH INSURANCE 369138 MUTUAL OF AMERICA 320 PARK AVENUE NEW YORK NY 10126 PENSION PLAN 231738 PMH ENTERPRISE LLC 6040 BELFIED AVE PHILADELPHIA PA 19144 REHAB PROPERTIES 215297 DREW DEMARCO 12339 ACADEMY ROAD PHILADELPHIA PA 19154 THP LANDLORD RENTS 189436 LYL REALTY GROUP 6329 GERMANTOWN AVENUE PHILADELPHIA PA 19144 THP LANDLORD RENTS 156534 5 5291378 5291378 RENTAL MANAGEMENT FEES 531110 525714 525714 INTERCOMPANY LOAN FORG 531110 200000 200000 TENANT RENTS 531110 74910 74910 800624 7508 7508 MISCELLANEOUS 531110 35774 35774 35774 6135284 836398 0 7508 2648168 2648168 428617 201450 227167 1611294 1410972 200322 87663 38831 48832 201849 90241 111608 187079 83638 103441 228812 216120 12692 65010 37049 27961 17891 950 16941 52256 52256 30169 30169 70813 70813 OPERATING & MAINTENANCE 258340 150662 107678 SOCIAL SERVICES 134694 21367 113327 MISC EXPENSES 100251 3739 96512 TELEPHONE 88684 20948 67736 76689 30812 45877 6288279 4954947 1333332 0 1637848 1353173 1525706 1071185 48479 77770 1669172 459195 935802 1209977 118847 119003 1323749 900579 5590431 4731687 538705 692524 1048496 188771 1587201 881295 X 4003230 3850392 4003230 3850392 5590431 4731687 -152995 157 0 X X 0 1 X 1 1 1 X 4539968 6530389 6051514 5985273 5291378 28398522 474814 131528 117742 559568 800624 2084276 5014782 6661917 6169256 6544841 6092002 30482798 0 0 0 30482798 30 289 154 1346 7508 9327 30 289 154 1346 7508 9327 616102 307406 109828 104459 35774 1173569 5630914 6969612 6279238 6650646 6135284 31665694 0.96260 0.95320 0.00030 0.00010 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 45010 45010 1056216 459195 597021 567946 567946 1209977 DUE FROM RELATED PARTY 357066 CONTRACTS RECEIVABLE 247211 RESIDENTIAL INVENTORY 85712 TENANT SECURITY DEPOSIT 108720 ROU ASSETS 101870 900579 TENANT SECURITY DEPOSITS 94185 LEASE LIABILITY 94586 188771 X PART X, LINE 2: THE CORPORATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3), AND IS EXEMPT FROM STATE INCOME TAXES UNDER THE PROVISIONS OF THE PENNSYLVANIA NONPROFIT CORPORATION LAW. THE CORPORATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. THE CORPORATION IS NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2020. U.S. GAAP REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY, IF THE CORPORATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY A GOVERNMENT AUTHORITY. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE CORPORATION AND HAS CONCLUDED THAT AS OF MAY 31, 2025 AND 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE CORPORATION RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS, IF ANY. THERE WERE NO INCOME TAX RELATED INTEREST AND PENALTIES RECORDED FOR EITHER OF THE YEARS ENDED MAY 31, 2025 OR 2024. 1 RENTAL ASSISTANCE AND SUBSIDIES AND SECURITY DEPOSIT PAYMENTS 2648168 PART I, LINE 2: RENTAL AND SECURITY DEPOSIT PAYMENTS ARE PAID DIRECTLY TO LANDLORDS ON BEHALF OF TENANTS OR PROSPECTIVE TENANTS. NO ADDITIONAL MONITORING IS REQUIRED. 0 0 0 0 0 0 0 0 0 ANDREW ANDERSON EXECUTIVE DIRECTOR 220433 0 0 0 0 0 6613 0 0 0 227046 0 0 0 JENA NOTTINGHAM DIRECTOR OF SOCIAL SERVICE 199582 0 0 0 0 0 9979 0 0 0 209561 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THIS FORM 990 WAS PROVIDED TO THE COMPANY'S BOARD OF DIRECTORS (THE GOVERNING BODY) WHO REVIEWED AND APPROVED THE FORM PRIOR TO ITS FILING WITH THE INTERNAL REVENUE SERVICE FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR MUST EXECUTE A STATEMENT AT THE ANNUAL MEETING EACH YEAR SETTING FORTH ANY POSSIBLE CONFLICTS, OR STATING THAT NO SUCH CONFILCTS EXIST. IN ADDITION, ANY EMPLOYEE HAVING A SUSPECTED CONFLICT MUST PRESENT IT TO THE BOARD OF DIRECTORS PRIOR TO ACTION FOR APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF THE COMPANY'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND THIS FORM 990 ARE AVAILABLE AT THE COMPANY'S OFFICES AT 704-06 WEST GIRARD AVENUE; PHILADELPHIA PA 19123. COPIES WILL BE MADE UPON REQUEST. FORM 990, PART XII, LINE 2C: THERE IS NO CHANGE FROM PRIOR YEAR. SARAH ALLEN SENIOR HOUSING INC 704-706 WEST GIRARD AVENUE PHILADELPHIA PA 19123 232758281 LOW INCOME HOUSING - EXEMPT PA 501(C)(3) LINE 10 FRIENDS REHABILITATION PROGRAM INC 0 FIRST SHARED HOUSING CORP 704-706 WEST GIRARD AVENUE PHILADELPHIA PA 19123 222536011 LOW INCOME HOUSING - EXEMPT PA 501(C)(3) LINE 10 FRIENDS REHABILITATION PROGRAM INC 0 FRIENDS NEIGHBORHOOD GUILD 704-706 WEST GIRARD AVENUE PHILADELPHIA PA 19123 231424024 INACTIVE-RESIDENT SOCIAL SERVICE ACTIVITIES - EXEMPT PA 501(C)(3) LINE 7 FRIENDS REHABILITATION PROGRAM INC 0 FRIENDS DEVELOPMENT COMPANY 704-706 WEST GIRARD AVENUE PHILADELPHIA PA 19123 232983588 INACTIVE-LOW INCOME HOUSING - EXEMPT PA 501(C)(3) LINE 10 FRIENDS REHABILITATION PROGRAM INC 0 GUILD HOUSE WEST INC 704-706 WEST GIRARD AVENUE PHILADELPHIA PA 19123 232973366 INACTIVE-LOW INCOME HOUSING - EXEMPT PA 501(C)(3) LINE 10 FRIENDS REHABILITATION PROGRAM INC 0 SARAH ALLEN HOMES PARTNERS 704-706 WEST GIRARD AVENUE PHILADELPHIA PA 19123 232668026 LOW INCOME HOUSING PA FRIENDS REHABILITATION PROGRAM INC RELATED -156087 261831 0 0 0.99000 SARAH ALLEN COMMUNITY HOMES IV LP 704-706 WEST GIRARD AVENUE PHILADELPHIA PA 19123 232866787 LOW INCOME HOUSING PA FRIENDS REHABILITATION PROGRAM INC RELATED -103363 1809378 0 0 0.99000 SARAH ALLEN COMMUNITY HOMES V LP 704-706 WEST GIRARD AVENUE PHILADELPHIA PA 19123 233019939 LOW INCOME HOUSING PA FRIENDS REHABILITATION PROGRAM INC RELATED 295 -454278 0 0 0.99990 GUILD HOUSE EAST LP 704-706 WEST GIRARD AVENUE PHILADELPHIA PA 19123 202032745 INACTIVE-LOW INCOME HOUSING PA FRIENDS REHABILITATION PROGRAM INC RELATED 0 0 0.99000 SARAH ALLEN COMMUNITY HOMES INC 704-706 WEST GIRARD AVENUE PHILADELPHIA PA 19123 232668024 GENERAL PARTNER IN LOW INCOME HOUSING PARTNERSHIP PA FRIENDS REHABILITATION PROGRAM INC C -1577 2648 1.00000 0 SARAH ALLEN COMMUNITY HOMES IV INC 704-706 WEST GIRARD AVENUE PHILADELPHIA PA 19123 232856019 GENERAL PARTNER IN LOW INCOME HOUSING PARTNERSHIP PA FRIENDS REHABILITATION PROGRAM INCFRIENDS REHABILITATION PROGRAM INC C -1044 1.00000 0 SARAH ALLEN COMMUNITY HOMES V INC 704-706 WEST GIRARD AVENUE PHILADELPHIA PA 19123 232856020 GENERAL PARTNER IN LOW INCOME HOUSING PARTNERSHIP PA FRIENDS REHABILITATION PROGRAM INC C 72130 1.00000 0 GUILD HOUSE EAST INC 704-706 WEST GIRARD AVENUE PHILADELPHIA PA 19123 202032906 INACTIVE-GENERAL PARTNER IN LOW INCOME HOUSING PARTNERSHIP PA FRIENDS REHABILITATION PROGRAM INC C 1.00000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1