COMMON GROUND MANAGEMENT CORPORATION: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- COMMON GROUND MANAGEMENT CORPORATION (EIN 13-3871134)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-06
- IRS object ID
- 202413119349302666
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-06T13:07:35-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 991856619 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRANT THORNTON ADVISORS LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 757 THIRD AVENUE 3RD FLOOR | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 100172013 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 133871134 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COMMON GROUND MANAGEMENT CORP | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COMM | BusinessNameControlTxt |
| Phone | 2123899300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 505 EIGHTH AVENUE 5TH FLOOR | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10018 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KEVIN MORAN | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 2123899300 | PhoneNum |
| Signature | 2024-11-06 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SCOTT THOMPSETT | PreparerPersonNm |
| PTIN | P00741490 | PTIN |
| Phone | 2125990100 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BREAKING GROUND MANAGEMENT | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | BRENDA ROSEN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 505 EIGHTH AVE 5TH FL | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10018 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $59,582,621 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.BREAKINGGROUND.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1995 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | TO ACT AS THE CENTRAL DISBURSEMENT UNIT FOR BREAKING GROUND AND ITS AFFILIATED ENTITIES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 1074 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $4,213,439 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $53,033,382 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $57,894,807 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | -$643,449 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,734,142 | PYOtherRevenueAmt |
| CY Other Revenue | $1,687,814 | CYOtherRevenueAmt |
| PY Total Revenue | $58,980,963 | PYTotalRevenueAmt |
| CY Total Revenue | $58,939,172 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $13,057 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $39,830 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $29,361,183 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $34,930,808 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $3,000 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $29,164,675 | PYOtherExpensesAmt |
| CY Other Expenses | $31,976,048 | CYOtherExpensesAmt |
| PY Total Expenses | $58,538,915 | PYTotalExpensesAmt |
| CY Total Expenses | $66,946,686 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $442,048 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$8,007,514 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $70,310,247 | TotalAssetsBOYAmt |
| Total Assets EOY | $76,440,825 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $163,279,420 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $177,417,513 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$92,969,173 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$100,976,688 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | SEE SCHEDULE O | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $27,201,184 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $26,003,483 | RevenueAmt |
| Desc | SEE SCHEDULE O | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $18,150,916 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $18,682,114 | RevenueAmt |
| Desc | SEE SCHEDULE O | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,423,381 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $2,430,715 | RevenueAmt |
| Desc | SEE SCHEDULE O | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $6,795,881 | ExpenseAmt |
| Grant | $39,830 | GrantAmt |
| Revenue | $10,778,495 | RevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $6,795,881 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $39,830 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $10,778,495 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $54,571,362 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 112 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 1074 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KEVIN MORAN | PersonNm |
| Phone | 2123899300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 505 EIGHTH AVENUE | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10018 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| BRENDA E ROSEN | ||||||||
| PRESIDENT & CEO | 4.41 | 30.59 | Yes (X) | Yes (X) | $629,604 | $0 | $13,827 | |
| DAVID BEER | ||||||||
| VICE PRESIDENT | 6.85 | 28.15 | Yes (X) | Yes (X) | $336,867 | $0 | $47,221 | |
| NICHOLAS TSANG | ||||||||
| CHAIRMAN | 0.04 | 0.30 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| BENJAMIN STACKS | ||||||||
| TREASURER | 0.07 | 0.49 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DAVID WALSH | ||||||||
| DIRECTOR | 0.16 | 0.45 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL RYAN | ||||||||
| DIRECTOR | 0.14 | 0.38 | Yes (X) | $0 | $0 | $0 | ||
| JUDITH ROSENFELD | ||||||||
| SECRETARY | 7.09 | 27.91 | Yes (X) | Yes (X) | $136,282 | $0 | $17,273 | |
| KEVIN MORAN | ||||||||
| CFO | 4.41 | 30.59 | Yes (X) | $353,041 | $0 | $47,221 | ||
| AMIE POSPISIL | ||||||||
| CHIEF OPERATING OFFICER | 35.00 | 0.00 | Yes (X) | $339,910 | $0 | $33,294 | ||
| MICHAEL ROSEN | ||||||||
| VP, ASSET MANAGEMENT | 35.00 | 0.00 | $263,771 | $0 | $45,843 | Yes (X) | ||
| JEFF SCHEUER | ||||||||
| VP, EXTERNAL AFFAIRS | 13.65 | 21.35 | $256,942 | $0 | $22,062 | Yes (X) | ||
| ERIN MADDEN | ||||||||
| VP, PROPERTY MANAGEMENT | 35.00 | 0.00 | $202,728 | $0 | $33,263 | Yes (X) | ||
| KEZIA FISHER | ||||||||
| VP, PROPERTY MANAGEMENT | 35.00 | 0.00 | $246,607 | $0 | $11,553 | Yes (X) | ||
| PAMELA ROBINSON | ||||||||
| VP, HUMAN RESOURCES | 35.00 | 0.00 | $195,381 | $0 | $19,745 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,961,133 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $291,302 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 65 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| ALLIED UNIVERSAL SECURITY SERVICES | |||||
| PO BOX 828854 | PHILADELPHIA | PA | 191828854 | SECURITY SERVICES | $3,303,156 |
| JANIAN MEDICAL CARE | |||||
| 198 EAST 121ST ST FL 5 | NEW YORK | NY | 10035 | MEDICAL SERVICES | $2,169,803 |
| PHAXIS LLC | |||||
| PO BOX 200608 | DALLAS | TX | 75320 | STAFFING SERVICES | $1,367,143 |
| VERINEXT CORP | |||||
| 4 SENTRY PARKWAY | BLUE BELL | PA | 19422 | STAFFING SERVICES | $462,662 |
| 83RD SH LLC | |||||
| 106 WEST 83RD STREET | NEW YORK | NY | 10024 | STAFFING SERVICES | $376,513 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 20 | CntrctRcvdGreaterThan100KCnt |
| Info In Schedule O Part VIII | Yes (X) | InfoInScheduleOPartVIIIInd |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TENANT HOUSING (GOV'T CONTRACTS) | 900099 | $49,661,321 | $49,661,321 |
| MANAGEMENT AND PARTNERSHIP FEES | 900099 | $4,142,955 | $4,142,955 |
| OUTREACH SERVICE INCOME | 900099 | $2,925,728 | $2,925,728 |
| LOW INCOME HOUSING RENTAL INCOME | 900099 | $709,503 | $709,503 |
| LOW INCOME HOUSING CONSULTING FEE | 900099 | $455,300 | $455,300 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $57,894,807 | TotalProgramServiceRevenueAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,311,241 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,311,241 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,311,241 | TotalRevenueColumnAmt |
| Exclusion | $1,311,241 | ExclusionAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $643,449 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$643,449 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$643,449 | TotalRevenueColumnAmt |
| Exclusion | -$643,449 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| REFUNDS/REBATES | 900099 | $149,000 | $149,000 |
| SENIOR LIVING RESIDENT FEES | 900099 | $114,279 | $114,279 |
| RENTAL SECURITY DEPOSITS | 900099 | $49,539 | $49,539 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $63,755 | TotalRevenueColumnAmt |
| Exclusion | $63,755 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $376,573 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $58,939,172 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $57,894,807 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,044,365 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,830 | TotalAmt |
| Program Services | $39,830 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,199,512 | TotalAmt |
| Program Services | $932,189 | ProgramServicesAmt |
| Management And General | $267,323 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,094,661 | TotalAmt |
| Program Services | $21,056,354 | ProgramServicesAmt |
| Management And General | $6,038,307 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $397,792 | TotalAmt |
| Program Services | $226,151 | ProgramServicesAmt |
| Management And General | $171,641 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,160,379 | TotalAmt |
| Program Services | $3,213,974 | ProgramServicesAmt |
| Management And General | $946,405 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,078,464 | TotalAmt |
| Program Services | $1,591,639 | ProgramServicesAmt |
| Management And General | $486,825 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $210,362 | TotalAmt |
| Program Services | $210,362 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $495,559 | TotalAmt |
| Program Services | $74,934 | ProgramServicesAmt |
| Management And General | $420,625 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $279,340 | TotalAmt |
| Management And General | $276,340 | ManagementAndGeneralAmt |
| Fundraising | $3,000 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $905,322 | TotalAmt |
| Program Services | $315,917 | ProgramServicesAmt |
| Management And General | $589,405 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,048 | TotalAmt |
| Program Services | $19,865 | ProgramServicesAmt |
| Management And General | $34,183 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $733,363 | TotalAmt |
| Program Services | $546,263 | ProgramServicesAmt |
| Management And General | $187,100 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $855,529 | TotalAmt |
| Program Services | $461,160 | ProgramServicesAmt |
| Management And General | $394,369 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,797,509 | TotalAmt |
| Program Services | $8,809,461 | ProgramServicesAmt |
| Management And General | $988,048 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $79,866 | TotalAmt |
| Program Services | $50,889 | ProgramServicesAmt |
| Management And General | $28,977 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $614,067 | TotalAmt |
| Program Services | $345,217 | ProgramServicesAmt |
| Management And General | $268,850 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $336,894 | TotalAmt |
| Management And General | $336,894 | ManagementAndGeneralAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $79,897 | TotalAmt |
| Management And General | $79,897 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,034,898 | TotalAmt |
| Program Services | $927,814 | ProgramServicesAmt |
| Management And General | $107,084 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| CLIENT RELATED EXPENSES | $7,199,774 | $7,095,450 | $104,324 |
| SECURITY EXPENSES | $3,303,156 | $3,303,156 | |
| REPAIRS AND MAINTENANCE | $2,260,423 | $2,088,106 | $172,317 |
| MED/PSYCH SVC FOR RES. | $2,169,803 | $2,169,803 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,566,238 | TotalAmt |
| Program Services | $1,092,828 | ProgramServicesAmt |
| Management And General | $473,410 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,946,686 | TotalAmt |
| Program Services | $54,571,362 | ProgramServicesAmt |
| Management And General | $12,372,324 | ManagementAndGeneralAmt |
| Fundraising | $3,000 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,413,756 | BOYAmt |
| EOY | $5,538,888 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,889,024 | BOYAmt |
| EOY | $34,921,613 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,536,097 | BOYAmt |
| EOY | $8,789,343 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $915,542 | BOYAmt |
| EOY | $1,093,321 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,751,471 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,045,234 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $697,610 | BOYAmt |
| EOY | $706,237 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,858,218 | BOYAmt |
| EOY | $25,391,423 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $70,310,247 | BOYAmt |
| EOY | $76,440,825 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,007,377 | BOYAmt |
| EOY | $14,040,038 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,566,677 | BOYAmt |
| EOY | $11,442,765 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $140,705,366 | BOYAmt |
| EOY | $151,934,710 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $163,279,420 | BOYAmt |
| EOY | $177,417,513 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$92,969,173 | BOYAmt |
| EOY | -$100,976,688 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$92,969,173 | BOYAmt |
| EOY | -$100,976,688 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $70,310,247 | BOYAmt |
| EOY | $76,440,825 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$8,007,514 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,213,439 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $4,213,439 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $31,127,222 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $33,351,246 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $40,687,834 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $52,914,045 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $57,894,807 | CurrentTaxYearAmt |
| Total | $215,975,154 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $31,127,222 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $33,351,246 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $40,687,834 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $57,127,484 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $57,894,807 | CurrentTaxYearAmt |
| Total | $220,188,593 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $220,188,593 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $962,020 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $518,361 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $629,423 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,292,189 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,311,241 | CurrentTaxYearAmt |
| Total | $4,713,234 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $962,020 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $518,361 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $629,423 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,292,189 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,311,241 | CurrentTaxYearAmt |
| Total | $4,713,234 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $372,895 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $274,904 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $532,602 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $561,290 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $376,573 | CurrentTaxYearAmt |
| Total | $2,118,264 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $32,462,137 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $34,144,511 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $41,849,859 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $58,980,963 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $59,582,621 | CurrentTaxYearAmt |
| Total | $227,020,091 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.96990 | PublicSupportCY509Pct |
| Public Support PY509 | 0.97200 | PublicSupportPY509Pct |
| Investment Income CY | 0.02080 | InvestmentIncomeCYPct |
| Investment Income PY | 0.01760 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | MISCELLANEOUS INCOME - 2019 AMOUNT: $ 227,416. 2020 AMOUNT: $ 61,796. 2021 AMOUNT: $ 356,528. 2022 AMOUNT: $ 417,124. 2023 AMOUNT: $ 35,998. REIMBURSED 3RD PARTY EXPENSES - 2019 AMOUNT: $ 128,290. 2020 AMOUNT: $ 68,002. 2021 AMOUNT: $ 37,690. 2022 AMOUNT: $ 24,829. 2023 AMOUNT: $ 27,757. CREDIT CHECK FEES - 2019 AMOUNT: $ 17,189. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 0. 2023 AMOUNT: $ 0. SENIOR LIVING RESIDENT FEES - 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 124,613. 2021 AMOUNT: $ 138,384. 2022 AMOUNT: $ 119,337. 2023 AMOUNT: $ 114,279. REFUNDS/REBATES - 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 20,493. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 0. 2023 AMOUNT: $ 149,000. RENTAL SECURITY DEPOSITS - 2023 AMOUNT: $ 49,539. | ExplanationTxt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,259,047 | OtherCostOrOtherBasisAmt |
| Depreciation | $831,296 | DepreciationAmt |
| Book Value | $427,751 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $806,419 | OtherCostOrOtherBasisAmt |
| Depreciation | $796,934 | DepreciationAmt |
| Book Value | $9,485 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $686,005 | OtherCostOrOtherBasisAmt |
| Depreciation | $417,004 | DepreciationAmt |
| Book Value | $269,001 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $706,237 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| DEFERRED RENT | $9,207 |
| RETIREMENT BENEFIT OBLIGATIONS | $570,898 |
| SECURITY DEPOSITS | $518,847 |
| RIGHT OF USE ASSETS | $24,292,471 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $25,391,423 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)
| DescDesc | AmtAmt |
|---|---|
| DUE TO AFFILIATES | $126,524,751 |
| SECURITY DEPOSITS | $51,653 |
| DEFERRED COMPENSATION PAYABLE | $570,898 |
| LEASE OBLIGATIONS | $24,694,283 |
| OTHER LIABILITIES | $93,125 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $151,934,710 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | COMMON GROUND MANAGEMENT CORP. IS INCLUDED WITHIN THE CONSOLIDATED FINANCIAL STATEMENTS OF ITS AFFILIATE, BREAKING GROUND HOUSING DEVELOPMENT FUND CORPORATION. THE BELOW FIN-48 FOOTNOTE IS REPRODUCED FROM THE CONSOLIDATED FINANCIAL STATEMENTS. BREAKING GROUND 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 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. BREAKING GROUND IS EXEMPT FROM FEDERAL INCOME TAX UNDER IRC SECTION 501(C)(3), THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE CODE. BREAKING GROUND HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. BREAKING GROUND HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. IN ADDITION, BREAKING GROUND HAS NOT RECORDED A PROVISION FOR INCOME TAXES AS IT HAS NO MATERIAL TAX LIABILITY FROM UNRELATED BUSINESS INCOME ACTIVITIES. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| SUPPORTIVE HOUSING NETWORK OF NEW YORK | ||||||||
| 44 WALL STREET SUITE 705 | NEW YORK | NY | 10018 | 133755149 | 501(C)(3) | $0 | $7,500 | GENERAL SUPPORT |
| CENTER FOR URBAN COMMUNITY SERVICES INC (CUCS) | ||||||||
| 198 EAST 121ST STREET | NEW YORK | NY | 10035 | 133687891 | 501(C)(3) | $0 | $10,000 | GENERAL SUPPORT |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 2 | Total501c3OrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | BREAKING GROUND MANAGEMENT DOES NOT TYPICALLY MAKE GRANTS TO OTHER SECTION 501(C)(3) PUBLIC CHARITIES; PERIODICALLY, THE ORGANIZATION WILL BE ASKED TO SUPPORT ANOTHER CHARITY BY PURCHASING A TABLE AT A GALA OR OTHER SPECIAL EVENT. BREAKING GROUND MANAGEMENT ONLY SUPPORTS THE SPECIAL EVENTS OF CHARITIES WHO HOLD THE SAME VALUES AND CHARITABLE GOALS AS BREAKING GROUND. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (10 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| BRENDA E ROSEN | ||||||||||||||
| PRESIDENT & CEO | $529,604 | $0 | $100,000 | $0 | $0 | $0 | $13,200 | $0 | $627 | $0 | $643,431 | $0 | $13,827 | $0 |
| KEVIN MORAN | ||||||||||||||
| CFO | $353,041 | $0 | $0 | $0 | $0 | $0 | $13,200 | $0 | $34,021 | $0 | $400,262 | $0 | $47,221 | $0 |
| DAVID BEER | ||||||||||||||
| VICE PRESIDENT | $316,867 | $0 | $20,000 | $0 | $0 | $0 | $13,200 | $0 | $34,021 | $0 | $384,088 | $0 | $47,221 | $0 |
| AMIE POSPISIL | ||||||||||||||
| CHIEF OPERATING OFFICER | $339,910 | $0 | $0 | $0 | $0 | $0 | $12,131 | $0 | $21,163 | $0 | $373,204 | $0 | $33,293 | $0 |
| MICHAEL ROSEN | ||||||||||||||
| VP, ASSET MANAGEMENT | $263,771 | $0 | $0 | $0 | $0 | $0 | $10,827 | $0 | $35,016 | $0 | $309,614 | $0 | $45,843 | $0 |
| JEFF SCHEUER | ||||||||||||||
| VP, EXTERNAL AFFAIRS | $256,942 | $0 | $0 | $0 | $0 | $0 | $10,380 | $0 | $11,682 | $0 | $279,004 | $0 | $22,062 | $0 |
| KEZIA FISHER | ||||||||||||||
| VP, PROPERTY MANAGEMENT | $246,607 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $11,553 | $0 | $258,160 | $0 | $11,553 | $0 |
| ERIN MADDEN | ||||||||||||||
| VP, PROPERTY MANAGEMENT | $202,728 | $0 | $0 | $0 | $0 | $0 | $8,348 | $0 | $24,915 | $0 | $235,991 | $0 | $33,263 | $0 |
| PAMELA ROBINSON | ||||||||||||||
| VP, HUMAN RESOURCES | $195,381 | $0 | $0 | $0 | $0 | $0 | $8,063 | $0 | $11,682 | $0 | $215,126 | $0 | $19,745 | $0 |
| JUDITH ROSENFELD | ||||||||||||||
| SECRETARY | $136,282 | $0 | $0 | $0 | $0 | $0 | $5,591 | $0 | $11,682 | $0 | $153,555 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 7 | FormAndLineReferenceDesc |
| Explanation | BREAKING GROUND ISSUED BONUSES TO TWO OFFICERS IN CALENDAR YEAR 2023: PRESIDENT & CEO, BRENDA ROSEN, AND VICE PRESIDENT OF HOUSING & REAL ESTATE DEVELOPMENT, DAVID BEER. THE BONUSES WERE AUTHORIZED AND APPROVED BY THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS BASED ON BOTH INDIVIDUALS HAVING MET CERTAIN PERFORMANCE BASED OBJECTIVE CRITERIA. THE BOARD'S DECISION-MAKING PROCESS IS MEMORIALIZED IN BOARD COMMITTEE MINUTES. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III, LINE 1 | FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: COMMON GROUND MANAGEMENT CORP. ("CGM") WAS ORGANIZED ON JANUARY 26, 1995, UNDER SECTION 402 OF THE NOT-FOR-PROFIT CORPORATION LAW OF THE STATE OF NEW YORK. CGM IS A NOT-FOR-PROFIT CHARITABLE ORGANIZATION EXEMPT FROM INCOME AND EXCISE TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. CGM WAS FORMED FOR THE CHARITABLE PURPOSE OF MANAGING LOW-INCOME HOUSING PROJECTS. IT IS ALSO THE CENTRAL DISBURSEMENT AGENT FOR ALL BREAKING GROUND ENTITIES. |
| FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS: | STREET TO HOME OUTREACH STREET TO HOME OUTREACH PROGRAM FOUNDED ON THE PREMISE THAT HOUSING IS THE ESSENTIAL FIRST STEP TO ADDRESSING THE COMPLEX ISSUES FACED BY CHRONICALLY HOMELESS INDIVIDUALS. STREET TO HOME IS A SYSTEMATIC METHOD OF IDENTIFYING AND PRIORITIZING FOR HOUSING THOSE WHO HAVE BEEN OUTDOORS THE LONGEST AND WHO HAVE THE HIGHEST RISK OF PREMATURE DEATH ON THE STREETS. THE CHRONICALLY HOMELESS ARE SOMETIMES REFERRED TO AS "HARD TO HOUSE" DUE TO THEIR NON-RESPONSIVENESS TO TRADITIONAL OUTREACH EFFORTS (E.G., OFFERS OF A NIGHT IN THE SHELTER OR A WARM MEAL) AND THE CHALLENGES TO STABILITY POSED BY SEVERE AND PERSISTENT MENTAL ILLNESS, CHRONIC HEALTH CONDITIONS AND ALCOHOL AND SUBSTANCE ABUSE. BY TAKING THE TIME TO GAIN THE TRUST OF CHRONICALLY HOMELESS INDIVIDUALS GRADUALLY OVER TIME, AND OFFERING HOUSING WITHOUT CONDITIONS (E.G., SOBRIETY), STREET TO HOME DEMONSTRATES THAT THESE INDIVIDUALS DO WANT A HOME AND CAN SUCCESSFULLY SECURE AND MAINTAIN PERMANENT HOUSING. THE STREET TO HOME MODEL WAS PIONEERED BY BREAKING GROUND IN 2004 AND ADOPTED BY THE NYC DEPARTMENT OF HOMELESS SERVICES AS A CITYWIDE STRATEGY IN 2007. THROUGH OUR STREET TO HOME PROGRAM, BREAKING GROUND MAKES CONTACT WITH AN AVERAGE OF 1,000 STREET HOMELESS INDIVIDUALS AND CONNECTS MORE THAN 300 INDIVIDUALS TO HOUSING, MEDICAL AND MENTAL HEALTH SERVICES, SUBSTANCE ABUSE COUNSELING, AND OTHER ESSENTIAL SUPPORTS EACH YEAR. THE CARING, INDIVIDUALLY TAILORED ATTENTION CLIENTS RECEIVE AT EACH STAGE OF THEIR JOURNEY FROM STREET TO HOME ENSURES THAT MORE THAN 90% OF PEOPLE WHO BREAKING GROUND PLACES REMAIN STABLY HOUSED. BREAKING GROUND AND ITS PARTNERS ARE RESPONSIBLE FOR COVERING THE ENTIRE BOROUGHS OF BROOKLYN AND QUEENS, AND ONE-THIRD OF MANHATTAN. OUR OUTREACH AND HOUSING PLACEMENT PARTNERS: *CENTER FOR URBAN COMMUNITY SERVICES *GODDARD RIVERSIDE |
| FORM 990, PART III, LINE 4B, PROGRAM SERVICE ACCOMPLISHMENTS: | TRANSITIONAL HOUSING SAFE HAVENS ARE "LOW-THRESHOLD" TRANSITIONAL HOUSING FOR CHRONICALLY STREET HOMELESS INDIVIDUALS WHO DO NOT MAKE USE OF TRADITIONAL SHELTERS: THEY HAVE FEWER REQUIREMENTS, MAKING THEM ATTRACTIVE TO THOSE WHO ARE RESISTANT TO EMERGENCY SHELTER. IT'S OPTIONAL AND THERE AREN'T ANY PRE-REQUISITES. THERE ARE NO CURFEWS AND MORE PRIVACY THAN TRADITIONAL SHELTER. SAFE HAVENS OFFER INTENSIVE SUPPORTS TO ADDRESS MENTAL HEALTH AND SUBSTANCE USE DISORDERS, WITH THE ULTIMATE GOAL OF MOVING EACH CLIENT INTO PERMANENT HOUSING. SAFE HAVENS ARE, THUS, A CRUCIAL HARM REDUCTION/HOUSING FIRST RESOURCE TO ENABLE THE MOST ENTRENCHED CHRONICALLY HOMELESS WHO HAVE EXTREME RELUCTANCE TO LEAVE BEHIND THEIR UNSHELTERED LIVES TO ACCEPT HELP. |
| FORM 990, PART III, LINE 4C, PROGRAM SERVICE ACCOMPLISHMENTS: | HASA SERVICES: HASA ASSISTS INDIVIDUALS LIVING WITH AIDS OR HIV ILLNESS TO LIVE HEALTHIER, MORE INDEPENDENT LIVES. THE PROGRAM CAN HELP CLIENTS WITH INDIVIDUALIZED SERVICE PLANS TO TARGET NECESSARY BENEFITS AND PROVIDE SUPPORT SPECIFIC TO THEIR MEDICAL SITUATION, ENHANCING THEIR WELL-BEING. HASA CLIENTS RECEIVE ONGOING CASE MANAGEMENT AND ARE ASSIGNED TO A CASEWORKER AT ONE OF OUR HASA CENTERS, WITH ADDITIONAL ON-SITE SERVICES AT OUR BUILDINGS. THE SERVICE PROVIDERS WORK WITH THE ASSIGNED HASA CASE MANAGERS TO ENSURE ALL CLIENTS RECEIVE THE SERVICES THEY NEED TO SUCCEED. HASA SERVICES INCLUDE INTENSIVE CASE MANAGEMENT AND ASSISTANCE IN APPLYING FOR PUBLIC BENEFITS AND SERVICES, INCLUDING MEDICAID, SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM BENEFITS, CASH ASSISTANCE, EMERGENCY TRANSITIONAL HOUSING, NON-EMERGENCY HOUSING, RENTAL ASSISTANCE, HOME CARE AND HOMEMAKING SERVICES, MENTAL HEALTH AND SUBSTANCE ABUSE SCREENING AND TREATMENT REFERRALS, EMPLOYMENT AND VOCATIONAL SERVICES, TRANSPORTATION ASSISTANCE, SSI OR SSD APPLICATION AND APPEAL. BREAKING GROUNDS SERVICES A TOTAL OF 391 HASA CLIENTS IN ITS PORTFOLIO. FORM 990, PART III, LINE 4D, OTHER PROGRAM SERVICES: SCATTER SITE LIVING PROVIDES CLIENTS WITH SPECIAL NEEDS AN OPPORTUNITY TO LIVE IN THE COMMUNITY IN AN APARTMENT SETTING WHILE STILL RECEIVING SUPPORTIVE SERVICES. THESE PROGRAMS ASSIST INDIVIDUALS WITH THEIR REINTEGRATION INTO THE COMMUNITY AND MOVE TOWARD GREATER STABILITY AND INDEPENDENCE. CLIENTS WORK WITH CASE MANAGERS TO DEVELOP MUTUALLY AGREEABLE GOALS AND SERVICE PLANS AIMED AT IMPROVING THEIR INDIVIDUAL LIVES. SOME OF THE SERVICES PROVIDED INCLUDE: *DAILY LIVING SKILLS AND MONEY MANAGEMENT *POSITIVE SOCIAL NETWORKING AND FAMILY INTEGRATION *MEDICATION MANAGEMENT *VOCATIONAL AND EDUCATIONAL SERVICES *HEALTH AND MEDICAL SERVICES *CRISIS INTERVENTION *CLIENT SELF-ADVOCACY QUEENS DROP-IN CENTER THE QUEENS DROP-IN CENTER (QDIC) IS LOCATED AT 100-32 ATLANTIC AVENUE, RICHMOND HILL, NY 11416. THE QDIC OPERATES 24/7 AND HAS ONSITE SECURITY & MAINTENANCE STAFF, CLINICAL SERVICES, PRIMARY CARE AND PSYCHIATRIC SERVICES. THE PROGRAM SERVES UP TO 15-20 PEOPLE AT ANY GIVEN TIME. ALTHOUGH IT DOES NOT PROVIDE BEDS OR SLEEPING UNITS, CLIENTS ARE PERMITTED TO REMAIN ON-SITE 24/7. THE QDIC WELCOMES WALK-IN'S AND REFERRALS FROM STREET OUTREACH TEAMS. CLIENTS UTILIZING THE QDIC ARE HOMELESS ADULTS, AND THE PROGRAM OFTEN SERVES AS A FIRST POINT OF ENTRY FOR PEOPLE TO ACCESS SERVICES. WE OFFER BATHROOMS, THREE MEALS, ON-SITE MEDICAL AND PSYCHIATRIC SERVICES AS WELL AS ACCESS TO CASE MANAGEMENT AND HOUSING PLACEMENT SERVICES. MANAGEMENT SERVICES ONE OF COMMON GROUND MANAGEMENT'S CORE EXEMPT PURPOSES IS TO MANAGE LOW-INCOME HOUSING PROJECTS ON BEHALF OF BREAKING GROUND HOUSING DEVELOPMENT FUND CORPORATION AND ITS RELATED TAX-EXEMPT AND PARTNERSHIP SUBSIDIARIES. THE ORGANIZATION PROVIDES STAFFING SUPPORT, FINANCIAL MANAGEMENT AND OTHER SERVICES TO THESE SUBSIDIARIES PURSUANT TO A MANAGEMENT SERVICES AGREEMENT; THESE SERVICES ARE INTEGRAL TO ENABLING THE VARIOUS HOUSING SITES PROVIDE ESSENTIAL SERVICES TO THE HOMELESS. EMERGENCY STABILIZATION BEDS THE EMERGENCY STABILIZATION BEDS PROGRAMS ARE TRANSITIONAL HOUSING CAPACITY FOR UNSHELTERED ADULTS BEFORE INDIVIDUALS BECOME ENTRENCHED AT A STREET LOCATION. SIMILAR TO BREAKING GROUND'S SAFE HAVENS, EMERGENCY STABILIZATION BED PROGRAMS FOLLOWS A "LOW-THRESHOLD" MODEL, DO NOT REQUIRE CURFEWS AND PROVIDES MORE PRIVACY THAN DORM-STYLE SHELTERS. THE PROGRAM PROVIDES CASE MANAGEMENT SUPPORT TO MOVE ADULTS INTO PERMANENT HOUSING AS SOON AS POSSIBLE. EMERGENCY STABILIZATION BED PROGRAMS ARE CRUCIAL RESOURCE THAT ENABLES INDIVIDUALS EXPERIENCING STREET HOMELESSNESS COME INSIDE MORE QUICKLY AND ACCEPT HELP. EXPENSES $6,583,044. INCLUDING GRANTS OF $0. REVENUE $5,329,652. |
| FORM 990, PART VI, SECTION A, LINE 2 | PRESIDENT & CEO, BRENDA ROSEN, AND MANAGING DIRECTOR OF ASSET MANAGEMENT, MICHAEL ROSEN, HAVE A FAMILY RELATIONSHIP. |
| FORM 990, PART VI, SECTION B, LINE 11B | ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 THE FORM 990 WAS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM IN CONJUNCTION WITH THE ORGANIZATION'S FINANCE DEPARTMENT. THE FORM HAS BEEN REVIEWED FOR COMPLETENESS AND ACCURACY REGARDING MISSION, PROGRAM ACTIVITIES, FINANCIALS AND GOVERNANCE BY MEMBERS OF THE CORPORATION'S MANAGEMENT. IT HAS ALSO BEEN DISCUSSED AND REVIEWED WITH THE BGI AUDIT CHAIR. THE FINAL VERSIONS WERE MADE AVAILABLE TO EACH MEMBER OF THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. DISCUSSION OF FORM 990 REQUIREMENTS, CONTENTS AND BOARD RESPONSIBILITIES OCCUR AT AN ANNUAL BOARD MEETING. |
| FORM 990, PART VI, SECTION B, LINE 12C | ENFORCEMENT OF CONFLICT OF INTEREST POLICY THE POLICY AND ANNUAL DISCLOSURE FORMS ARE DISTRIBUTED TO ALL BOARD MEMBERS, OFFICERS AND MANAGEMENT STAFF. EACH INDIVIDUAL IS REQUIRED TO SIGN AND REVIEW THE DISCLOSURE FORM AND PROVIDE INFORMATION ABOUT ANY RELATIONSHIPS THEY MAY HAVE WITH COMMON GROUND MANAGEMENT CORP'S OTHER EMPLOYEES, AND/OR VENDORS THAT CONDUCT BUSINESS WITH COMMON GROUND MANAGEMENT CORP. ALL SUBMISSIONS ARE REVIEWED BY HUMAN RESOURCES TO DETERMINE IF A CONFLICT EXISTS; WHEN A CONFLICT ARISES, THE INDIVIDUALS AFFECTED ARE PROHIBITED FROM PARTICIPATING IN THE DECISION-MAKING PROCESS RELATED TO ANY TRANSACTION OCCURRING WITH THE CONFLICTED ORGANIZATION. COMMON GROUND MANAGEMENT CORP. OPERATES UNDER THE POLICY OF ITS AFFILIATE ORGANIZATION, BREAKING GROUND HOUSING DEVELOPMENT FUND CORPORATION. FORM 990, PART VI, SECTION B, LINES 13 & 14: COMMON GROUND MANAGEMENT CORP. OPERATES UNDER THE WHISTLEBLOWER AND DOCUMENT RETENTION POLICY OF ITS AFFILIATE ORGANIZATION, BREAKING GROUND HOUSING DEVELOPMENT FUND CORPORATION. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD OF DIRECTORS OF BREAKING GROUND HOUSING DEVELOPMENT FUND CORPORATION REVIEWS THE COMPENSATION OF THE CEO. ALL JOBS, EXCEPT THOSE REVIEWED BY THE BOARD, WITHIN BREAKING GROUND HOUSING DEVELOPMENT FUND CORPORATION ARE CLASSIFIED, BASED ON THE COMPLEXITY AND SKILL LEVEL REQUIRED FOR THE POSITION. ALL SUCH SALARIES ARE REVIEWED ON AN ANNUAL BASIS WHICH CORRESPONDS TO THE PERFORMANCE REVIEW CYCLE. THE COMPENSATION COMMITTEE APPROVES THE SALARIES OF ALL EXECUTIVE COMPENSATION BASED ON THE COMPENSATION REVIEW. BREAKING GROUND HOUSING DEVELOPMENT FUND CORPORATION BELIEVES THAT ITS COMPENSATION IS COMPETITIVE WITH OTHER NOT-FOR-PROFIT ORGANIZATIONS OF A SIMILAR SCALE AND COMPLEXITY. BREAKING GROUND COMMISSIONED A COMPENSATION STUDY IN 2020; HOWEVER, DUE TO THE PANDEMIC, THE COMPENSATION REVIEW WAS DEFERRED. THE ORGANIZATION HAS COMMISSIONED AN UPDATED EXECUTIVE COMPENSATION STUDY IN 2023. |
| FORM 990, PART VI, SECTION C, LINE 19 | COMMON GROUND MANAGEMENT CORP. 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, 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. |
| PART VIII, LINE 7: | IN CALENDAR YEAR 2023, BREAKING GROUND WROTE-OFF AN INVESTMENT IN ONE OF ITS LOW-INCOMES HOUSING PROJECTS, RESULTING IN A TAX LOSS OF $643,449 THAT IS REPORTED ON FORM 990, PART VIII, LINE 7. THIS WRITE-OFF IMPACTED TWO BREAKING GROUND ENTITIES: BREAKING GROUND HOUSING DEVELOPMENT FUND II AND COMMON GROUND MANAGEMENT CORP. |
| FORM 990, PART XII: | COMMON GROUND MANAGEMENT CORP IS INCLUDED WITHIN THE AUDITED FINANCIAL STATEMENTS OF ITS AFFILIATED ENTITY, BREAKING GROUND HOUSING DEVELOPMENT FUND CORPORATION. COMMON GROUND MANAGEMENT CORP DID NOT RECEIVE ANY FEDERAL AWARDS, NEVERTHELESS, ITS AFFILIATED ENTITY DID AND THUS THE OPERATIONS OF COMMON GROUND MANAGEMENT CORP WERE INCLUDED WITHIN THE OMB CIRCULAR A-133 AUDIT RECEIVED BY BREAKING GROUND HOUSING DEVELOPMENT FUND CORPORATION. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BREAKING GROUND VI LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 505 EIGHTH AVENUE 5TH FLOOR | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10018 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 872317651 | EIN |
| Primary Activities | HOUSING | PrimaryActivitiesTxt |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Total Income | $0 | TotalIncomeAmt |
| End Of Year Assets | $0 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CGM | BusinessNameLine1Txt |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (28 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd | Direct Controlling NADirectControllingNACd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| BROOK AVENUE HDFC | |||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 412217113 | HOUSING | NY | 501(C)(3) | LINE 12A, I | BG II HDFC | 0 | |
| WEBSTER AVE HDFC | |||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 464427531 | HOUSING | NY | 501(C)(3) | LINE 12A, I | BG II HDFC | 0 | |
| BREAKING GROUND II HDFC | |||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 133846708 | HOUSING | NY | 501(C)(3) | LINE 10 | 0 | N/A | |
| BREAKING GROUND III HDFC | |||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 134138205 | HOUSING | NY | 501(C)(3) | LINE 10 | 0 | N/A | |
| BREAKING GROUND IV HDFC | |||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 134196931 | HOUSING | NY | 501(C)(3) | LINE 10 | 0 | N/A | |
| COMMON GROUND JOBS TRAINING CORPORATION | |||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 133705243 | HOUSING | NY | 501(C)(3) | PF | 0 | N/A | |
| ONE RIVERSIDE PARK HDFC | |||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 474986806 | HOUSING | NY | 501(C)(4) | BG II HDFC | 0 | ||
| ST MARKS BROWNSVILLE HDFC | |||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 141971582 | HOUSING | NY | 501(C)(3) | LINE 12A, I | BG HDFC | 0 | |
| BOSTON ROAD II HDFC | |||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 462751878 | HOUSING | NY | 501(C)(3) | LINE 12A, I | BG II HDFC | 0 | |
| SCHERMERHORN HDFC | |||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 161699777 | HOUSING | NY | 501(C)(3) | LINE 12A, I | BG HDFC | 0 | |
| CG PITT STREET HDFC | |||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 161777395 | HOUSING | NY | 501(C)(3) | LINE 12A, I | BG II HDFC | 0 | |
| HEGEMAN HOUSING HDFC | |||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 450574352 | HOUSING | NY | 501(C)(3) | LINE 12A, I | BG II HDFC | 0 | |
| 1630 DEWEY AVENUE HDFC | |||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 272373158 | HOUSING | NY | 501(C)(3) | LINE 12A, I | BG II HDFC | Yes (1) | |
| BREAKING GROUND HDFC | |||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 113048002 | HOUSING | NY | 501(C)(3) | LINE 7 | 0 | N/A | |
| 10 FREEDOM HDFC | |||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 475005707 | HOUSING | NY | 501(C)(3) | LINE 10 | BG II HDFC | 0 | |
| LA CENTRAL SUPPORTIVE HDFC | |||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 611792872 | HOUSING | NY | 501(C)(3) | LINE 10 | BG II HDFC | 0 | |
| 1766-68 SECOND AVE HDFC | |||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 474976439 | HOUSING | NY | 501(C)(4) | BG II HDFC | 0 | ||
| WEBSTER AVENUE SUPPORTIVE HDFC | |||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 472428776 | HOUSING | NY | 501(C)(4) | BG II HDFC | 0 | ||
| 90 SANDS HDFC | |||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 831511962 | HOUSING | NY | 501(C)(3) | LINE 10 | BG II HDFC | 0 | |
| EDWINS PLACE HDFC | |||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 824798782 | HOUSING | NY | 501(C)(3) | LINE 10 | BG II HDFC | 0 | |
| BG BETANCES HDFC | |||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 831862926 | HOUSING | NY | 501(C)(3) | LINE 10 | BG II HDFC | 0 | |
| NONPROFIT TRANSACTION ASSISTANCE PROGRAM CORPORATION | |||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 871457561 | HOUSING | NY | 501(C)(3) | LINE 10 | 0 | N/A | |
| BG SUTPHIN HOUSING DEVELOPMENT FUND CORPORATION | |||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 863307336 | HOUSING | NY | 501(C)(4) | BG II HDFC | 0 | ||
| 1760 THIRD AVENUE HDFC | |||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 923353579 | HOUSING | NY | 501(C)(3) | LINE 10 | BG II HDFC | 0 | |
| KINGSBORO SHELTER NORTH HDFC | |||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 933858952 | HOUSING | NY | 501(C)(3) | LINE 10 | BG II HDFC | 0 | |
| KINGSBORO SHELTER SOUTH HDFC | |||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 933811973 | HOUSING | NY | 501(C)(3) | LINE 10 | BG II HDFC | 0 | |
| KINGSBORO SHOP 1 HDFC | |||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 934449494 | HOUSING | NY | 501(C)(3) | LINE 10 | BG II HDFC | 0 | |
| BG SACK WERN HDFC | |||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 932505106 | HOUSING | NY | 501(C)(4) | BG II HDFC | 0 | ||
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Predominant Income TypePredominantIncomeTypeTxt | Disproportionate AllocationsDisproportionateAllocationsInd | General Or Managing PartnerGeneralOrManagingPartnerInd |
|---|---|---|---|---|---|---|---|---|---|---|
| PRINCE GEORGE ASSOCIATES LP | ||||||||||
| 505 8TH AVE 5TH FL | NEW YORK | NY | 10018 | 133967825 | REAL ESTATE | NY | BG II | NONE | 0 | 0 |
| CHELSEA RESIDENCE LP | ||||||||||
| 505 8TH AVE 5TH FL | NEW YORK | NY | 10018 | 371456100 | REAL ESTATE | NY | BG III | NONE | 0 | 0 |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (22 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Entity TypeEntityTypeTxt | Controlled OrganizationControlledOrganizationInd | Share Of Total IncomeShareOfTotalIncomeAmt | OwnershipOwnershipPct | Share Of EOY AssetsShareOfEOYAssetsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CHELSEA GP CORPORATION | ||||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 371456098 | REAL ESTATE | NY | BG III HDFC | C | 0 | |||
| PRINCE GEORGE GP CORPORATION | ||||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 133967821 | REAL ESTATE | NY | BG II HDFC | C | 0 | |||
| CG HEGEMAN AVE HOUSING CORP | ||||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 800487252 | REAL ESTATE | NY | BG II HDFC | C | 0 | |||
| CG BROOK AVE HOUSING CORPORATION | ||||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 743234267 | REAL ESTATE | NY | BG II HDFC | C | 0 | |||
| PITT STREET HOUSING CORP | ||||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 421715796 | REAL ESTATE | NY | BG II HDFC | C | 0 | |||
| ST MARKS SENIOR HOUSING CORPORATION | ||||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 262589201 | REAL ESTATE | NY | BG HDFC | C | 0 | |||
| 1630 DEWEY AVENUE MANAGING MEMBER | ||||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 273275092 | REAL ESTATE | NY | BG II HDFC | C | Yes (1) | |||
| SCHERMERHORN HOUSING CORP | ||||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 710990121 | REAL ESTATE | NY | BG HDFC | C | 0 | |||
| CG-BOSTON ROAD HOUSING CORP | ||||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 371731663 | REAL ESTATE | NY | BG II HDFC | C | 0 | |||
| CG-WEBSTER AVENUE SUPPORTIVE HOUSING | ||||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 471671532 | REAL ESTATE | NY | BG II HDFC | C | 0 | |||
| 410 COMMON GROUND ASYLUM HTC LLC | ||||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 261676496 | REAL ESTATE | NY | CGM | C | Yes (1) | -$1,615 | 1.00000 | |
| COMMON GROUND CEDARWOODS MANAGEMENT LLC | ||||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 273499938 | REAL ESTATE | NY | CGM | C | Yes (1) | $40 | 1.00000 | -$509 |
| WEBSTER AVE AFF MANAGING MEMBER LLC | ||||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 371763393 | REAL ESTATE | NY | BG II HFC | C | 0 | |||
| COMMON GROUND 410 ASYLUM LIHTC LLC | ||||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 261676174 | REAL ESTATE | NY | CGM | C | Yes (1) | $124,150 | 1.00000 | |
| LA CENTRAL SUPPORTING HOUSING LLC | ||||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 320495685 | REAL ESTATE | NY | BG II HDFC | C | 0 | |||
| BREAKING GROUND V | ||||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 823052950 | REAL ESTATE | NY | CGM | C | Yes (1) | $638,062 | 1.00000 | $860,972 |
| WEBSTER AVENUE AFFORDABLE DEVELOPER LLC | ||||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 472303833 | REAL ESTATE | NY | BG II HDFC | C | 0 | |||
| LA CENTRAL SUPPORTIVE DEVELOPER LLC | ||||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 821739395 | REAL ESTATE | NY | BG II HDFC | C | 0 | |||
| EDWINS PLACE DEVELOPER LLC | ||||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 825371781 | REAL ESTATE | NY | BG II HDFC | C | 0 | |||
| EDWINS PLACE HOUSING LLC | ||||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 352621527 | REAL ESTATE | NY | BG II HDFC | C | 0 | |||
| BG BETANCES HOUSING LLC | ||||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 831912829 | REAL ESTATE | NY | BG II HDFC | C | 0 | |||
| BG SUTPHIN LLC | ||||||||||||
| 505 8TH AVENUE 5TH FLOOR | NEW YORK | NY | 10018 | 611885188 | REAL ESTATE | NY | BG II HDFC | C | 0 | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |