2022-05-13T08:20:32-05:00 2021-12-31 510232399 BELFINT LYONS AND SHUMAN PA 1011 CENTRE ROAD SUITE 310 WILMINGTON DE 19805 990 2021-01-01 510113243 INGLESIDE HOMES INC INGL 3025750250 1005 NORTH FRANKLIN STREET WILMINGTON DE 19806 LAWRENCE CESSNA PRESIDENT, CEO 3025750250 2022-04-28 1 LAWRENCE CESSNA 999009999 JONATHAN D MOLL CPA P01053700 3022250600 2022-04-28 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z LAWRENCE CESSNA 1005 NORTH FRANKLIN STREET WILMINGTON DE 19806 7086670 0 X WWW.INGLESIDEHOMES.ORG X 1975 DE INGLESIDE HOMES, INC. PROVIDES AFFORDABLE HOUSING AND HEALTHCARE SERVICES FOR LOW TO MODERATE INCOME SENIORS IN THE DELAWARE VALLEY. THE ORGANIZATION OFFERS SERVICES TO SENIORS AT ANY LEVEL OF INDEPENDENCE THROUGH ITS PROGRAMS THAT INCLUDE INGLESIDE RETIREMENT APARTMENTS, INGLESIDE ASSISTED LIVING, INGLESIDE SENIOR SERVICES, INGLESIDE HOME HEALTHCARE, AND THE ALLETTA LAIRD & ROBERT N. DOWNS CULTURAL CENTER. 9 9 187 20 0 0 1567034 602712 7036985 6337887 29773 47550 90342 98521 8724134 7086670 131952 156865 0 0 4438376 4280384 0 0 159316 3121432 2880718 7691760 7317967 1032374 -231297 18085700 17960012 13011825 12992965 5073875 4967047 X TO PROVIDE AFFORDABLE HOUSING AND HEALTHCARE SERVICES FOR LOW TO MODERATE INCOME SENIORS IN THE DELAWARE VALLEY THROUGH ITS PROGRAMS THAT INCLUDE INGLESIDE RETIREMENT APARTMENTS, INGLESIDE ASSISTED LIVING, INGLESIDE SENIOR SERVICES, INGLESIDE HOME HEALTHCARE, AND THE ALLETTA LAIRD & ROBERT N. DOWNS CULTURAL CENTER. 0 0 3580885 25227 3421071 INGLESIDE RETIREMENT APARTMENTS - A 208-UNIT APARTMENT COMPLEX REGULATED UNDER SECTIONS 8 AND 236 OF THE NATIONAL HOUSING ACT THAT PROVIDES AFFORDABLE HOUSING TO ELDERLY AND LOW INCOME INDIVIDUALS. PROVIDED APPROXIMATELY 58,819 DAYS OF SHELTER DURING THE YEAR. 2259164 2321070 INGLESIDE ASSISTED LIVING - AN ASSISTED LIVING HOUSING FACILITY THAT OFFERS SENIORS THE ABILITY TO LIVE INDEPENDENTLY WITH ASSISTANCE. PROVIDED 18,486 DAYS OF CARE DURING THE YEAR. 504471 526087 INGLESIDE HOME HEALTHCARE - PROVIDES COMPANION CARE AND PERSONAL CARE HOME HEALTHCARE SERVICES TO THE ELDERLY IN NEED. THE HOME HEALTHCARE PROGRAM PROVIDES SERVICE BY CERTIFIED NURSING ASSISTANTS AND NURSING AIDES TO ELDERLY CLIENTS IN THE AREAS OF PERSONAL CARE, COMPANIONSHIP, AND HOUSEKEEPING. IN ADDITION, THIS PROGRAM SUPPLIED MONTHLY MEDICINE MANAGEMENT PROGRAMS AND LAUNDRY SERVICE. 3,096 HOURS OF SERVICE WERE PROVIDED DURING 2021. IN ADDITION, 721 LOADS OF LAUNDRY SERVICE WERE PROVIDED DURING THE YEAR. 215976 131638 101728 INGLESIDE SENIOR SERVICES PROVIDES INFORMATION TO THE ELDERLY AT RISK COMMUNITY ABOUT AVAILABLE SERVICES INCLUDING FOOD SUPPLIES, HOME REPAIRS, HOME SAFETY, HOUSING, MEDICARE AND MEDICAID SERVICES. THE PROGRAM EDUCATED 220 SENIORS, MANAGED 21 CASES, PERFORMED HOME SAFETY ASSESSMENTS, 14 INSTANCES OF HOMELESSNESS WERE ADDRESSED USING CDBG HOMELESS PREVENTION FUNDS AND 29 SENIORS WERE ASSISTED WITH HOME REPAIRS IN 2021.THE ORGANIZATION ALSO SPONSORS AND MANAGES THE H. FLETCHER BROWN APARTMENTS LOW-INCOME HOUSING TAX CREDIT PROJECT. THIS PROJECT PROVIDES 35 ONE-BEDROOM APARTMENTS FOR LOW-INCOME SENIORS. IN 2021 H. F. BROWN APARTMENTS PROVIDED 12,680 NIGHTS OF SHELTER. REVENUE FROM THIS PROGRAM INCLUDES FEES RELATING TO H. FLETCHER BROWN APARTMENTS LP MANAGEMENT AND DEVELOPMENT. 215976 131638 101728 6560496 1 1 0 0 0 0 0 0 1 1 1 0 1 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 1 1 1 0 0 0 1 6 0 1 187 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X SUSAN JONAS 3025750283 1005 NORTH FRANKLIN STREET WILMINGTON DE 19806 DOMINICK D'ERAMO TRUSTEE, TREASURER 1.00 X X 0 0 0 JIM GARRITY TRUSTEE, CHAIRMAN 1.00 X X 0 0 0 TIMOTHY S FERRY ESQ TRUSTEE, SECRETARY 1.00 X X 0 0 0 JASON P ROEBKE TRUSTEE 1.00 X 0 0 0 ROBERT ROGERS TRUSTEE 1.00 X 0 0 0 MICHAEL P MORTON TRUSTEE 1.00 X 0 0 0 PATTY RESNIK TRUSTEE, VICE CHAIR 1.00 X X 0 0 0 MAX FRIEDMAN TRUSTEE 1.00 X 0 0 0 EDMUND FOSU-LARYEA CPA TRUSTEE 1.00 X 0 0 0 LAWRENCE CESSNA PRESIDENT, CEO 40.00 X 257760 0 21984 KEITH ROPKA NHA ADMINISTRATOR 40.00 X 126603 0 14186 CATHY CESSNA DIRECTOR OF FUND DEVELOPMENT 40.00 X 124682 0 16056 509045 0 52226 3 0 1 0 GORDON FOOD SERVICE 1300 GEZON PARKWAY WYOMING MI 49509 FOOD SERVICE 180000 1 337045 265667 602712 RESIDENTIAL PROGRAM FE 623000 3345858 3345858 ASSISTED LIVING PROGRA 623000 2306914 2306914 HOME HEALTH CARE PROGR 621610 526087 526087 OTHER SENIOR SERVICE P 621990 117067 117067 MGMNT. AND SERVICE FEE 621990 41961 41961 6337887 47550 32069 15481 98521 0 98521 98521 98521 7086670 6369956 0 114002 156865 156865 279744 179035 100709 3410515 3047063 230583 132869 80718 64931 9460 6327 241992 226525 7601 7866 267415 236831 21006 9578 9188 9188 37700 37700 8188 8188 349311 336330 12981 72983 72983 134123 106985 24462 2676 60394 37233 23161 551133 551133 14762 13562 1200 164326 164326 481213 454717 26496 272135 260183 11952 DIETARY PROGRAM SUPPLIE 519111 519111 SOCIAL SERVICE PROGRAM 94485 94485 BAD DEBTS 40416 40416 HOUSEKEEPING PROGRAM SU 34689 34689 36561 36076 485 7317967 6560496 598155 159316 2086013 2130556 370524 370563 524405 519096 6324 13595 147175 120727 16014930 10736979 5655322 5277951 63157 63014 551178 621797 6705768 6737837 1975834 2104876 18085700 17960012 577167 552404 95110 120939 95223 86399 11389063 11315216 855262 918007 13011825 12992965 X 2987354 2772633 2086521 2194414 5073875 4967047 18085700 17960012 X -231297 65666 58803 X 0 1 X 1 1 1 X 481477 487063 484212 1567034 602712 3622498 5864079 5921013 6600827 7055023 6337887 31778829 6345556 6408076 7085039 8622057 6940599 35401327 200000 100000 75000 300000 200000 875000 0 200000 100000 75000 300000 200000 875000 34526327 98475 109661 113013 103796 146071 571016 98475 109661 113013 103796 146071 571016 6444031 6517737 7198052 8725853 7086670 35972343 0.95980 0.98550 0.01590 0.01450 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 551178 78807 8188 621797 493549 64662 7033 551178 422744 77333 6528 493549 460872 -31564 6564 422744 404101 62523 5752 460872 0.91400 0.08600 1 0 518000 518000 13916832 9387624 4529208 1346908 1118138 228770 233190 231217 1973 5277951 INVESTMENT IN AFFORDABLE HOUSING PROJECT 4879700 C DEFERRED NOTES AND ACCRUED INTEREST - AFFORDABLE HOUSING PROJECT 1858137 C 6737837 TENANT SECURITY DEPOSITS 86399 RETIREMENT APARTMENTS - MORTGAGE INSURANCE ESCROW 32170 RETIREMENT APARTMENTS - RESERVE FOR REPLACEMENT 361833 ASSISTED LIVING FACILITY - OPERATING RESERVE 322737 ASSISTED LIVING FACILITY - RESERVE FOR REPLACEMENT 164043 ASSISTED LIVING FACILITY - INSURANCE RESERVE 19520 BENEFICIAL INTEREST IN SPLIT-INTEREST AGREEMENT 991188 RETIREMENT APARTMENTS - RESIDUAL RECEIPTS 126986 2104876 INTEREST PAYABLE 918007 918007 X 7177665 65666 58744 124410 7053255 8188 25227 33415 7086670 7284552 0 7284552 8188 25227 33415 7317967 PART IV, LINE 2B: THE ORGANIZATION CHARGES THE TENANTS OF INGLESIDE RETIREMENT APARTMENTS A SECURITY DEPOSIT. THESE FUNDS ARE MAINTAINED IN A SEPARATE ACCOUNT AND ARE NOT AVAILABLE FOR THE GENERAL OPERATIONS OF THE PROJECT. PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT FUND IS A RESULT OF MULTIPLE GIFT INSTRUMENTS RESTRICTING THE ASSETS FROM THE GIFTS TO BE HELD IN PERPETUITY AS A BENEVOLENCE ENDOWMENT TO GENERATE INCOME TO SUPPORT CURRENT AND FUTURE PROGRAMS. PART X, LINE 2: INCOME NOT RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE MAY BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA IMPOSE A THRESHOLD FOR DETERMINING WHEN AN INCOME TAX BENEFIT CAN BE RECOGNIZED IN REGARD TO UNCERTAIN TAX POSITIONS. THE ORGANIZATION HAS DETERMINED THAT NO LIABILITY FOR UNCERTAIN TAX POSITIONS IS REQUIRED TO BE ACCRUED AND INCLUDED IN THE STATEMENT OF FINANCIAL POSITION AS OF DECEMBER 31, 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS 58,803. NET PASS-THROUGH LOSS OF CONSOLIDATING ENTITY -59. PART XI, LINE 4B - OTHER ADJUSTMENTS: BENEVOLENCE 25,227. PART XII, LINE 4B - OTHER ADJUSTMENTS: BENEVOLENCE 25,227. 1 RENTAL ASSISTANCE 60 25227 BOOK INGLESIDE ASSISTS HIGH NEED TENANTS WITH THEIR MONTHLY SERVICE FEE. HOME REPAIR ASSISTANCE 29 131638 BOOK INGLESIDE ASSISTS HIGH NEED SENIORS WITH HOME REPAIRS. HOME REPAIR GRANTS ARE AWARDED IN ACCORDANCE WITH THE REGULATIONS APPLICABLE TO THE RELATED GRANTS RECEIVED TO FUND THE HOME REPAIR PROGRAM. PART I, LINE 2: THE ORGANIZATION ASSESSES TENANT NEED ANNUALLY AND DOCUMENTS EACH TENANT'S NEED PRIOR TO AWARDING ASSISTANCE. ASSISTANCE IS PROVIDED IN THE FORM OF A REDUCTION OF THE TENANT SERVICE FEE. INDIVIDUALS ARE ONLY ELIGIBLE WHEN THE ARE LIVING IN THE ORGANIZATION'S FACILITY. X X X 0 0 0 0 0 0 0 0 0 LAWRENCE CESSNA PRESIDENT, CEO 221760 0 36000 0 0 0 12113 0 9871 0 279744 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO THE FILING OF THE FORM 990 INGLESIDE HOMES, INC. DISTRIBUTES THE FORM 990 AND ALL SUPPORTING SCHEDULES TO THE BOARD OF TRUSTEES MEMBERS VIA EMAIL. INGLESIDE HOMES, INC. REQUESTS ALL TRUSTEES TO RESPOND CONFIRMING THAT THEY HAVE RECEIVED THE 990, AND REQUIRES THAT THEY REVIEW THE FORM WITHIN A SPECIFIED PERIOD OF TIME. IF COMMENTS ARE NOT RECEIVED WITHIN THE SPECIFIED PERIOD OF TIME, APPROVAL IS IMPLIED. FORM 990, PART VI, SECTION B, LINE 12C INGLESIDE HOMES, INC. REQUIRES THAT ALL OFFICERS, DIRECTORS, TRUSTEES, AND KEY EMPLOYEES ANNUALLY SIGN A REPRESENTATION THAT ALL INTERESTS THAT COULD GIVE RISE TO CONFLICTS HAVE BEEN DISCLOSED. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE, A SUB-COMMITTEE OF THE BOARD OF TRUSTEES, ANNUALLY EVALUATES THE PRESIDENT (CEO) AND THE DEVELOPMENT DIRECTOR. THE EVALUATION OF THE DEVELOPMENT DIRECTOR BY THE EXECUTIVE COMMITTEE WAS IDENTIFIED AS BEING NECESSARY TO AVOID A CONFLICT OF INTEREST DUE TO A FAMILY RELATIONSHIP BETWEEN THE PRESIDENT (CEO) AND THE DEVELOPMENT DIRECTOR SINCE THE PRESIDENT (CEO) IS NORMALLY RESPONSIBLE FOR EVALUATING OTHER EMPLOYEES WITHIN THE ORGANIZATION. THE EXECUTIVE COMMITTEE COMPLETES WRITTEN EVALUATIONS FOR THE PRESIDENT (CEO) AND THE DEVELOPMENT DIRECTOR WITH INPUT FROM THE HR DIRECTOR. THE HR DIRECTOR ALSO PROVIDES INFORMATION ON COMPARATIVE SALARIES FOR THESE POSITIONS IN SIMILAR SIZED ORGANIZATIONS WITH EMPHASIS ON SENIOR HOUSING OPERATIONS. IN ADDITION, THE CHAIRMAN OF THE BOARD OF TRUSTEES PERSONALLY REVIEWS A DATABASE OF IRS FORM 990S TO PERFORM COMPENSATION COMPARISONS FOR THESE POSITIONS WITH OTHER SIMILAR ORGANIZATIONS WITHIN THE REGION. ANNUAL COMPENSATION FOR BOTH ARE DETERMINED BASED ON THE RESULTS OF THE PERFORMANCE EVALUATION AND COMPENSATION COMPARISON STUDIES, AS WELL AS ON THE INTERNAL MERIT INCREASE POOL FOR ALL OTHER INGLESIDE STAFF. FORM 990, PART VI, SECTION C, LINE 18 INGLESIDE HOMES' FORM 990 IS PUBLICALY AVAILABLE AT GUIDESTAR.ORG. FORM 990, PART VI, SECTION C, LINE 19 INGLSIDE HOMES WILL BE POSTING A NOTICE ON THE ORGANIZATION'S WEBSITE INFORMING VISITORS THAT THESE DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS 58,803. INGLESIDE ASSISTED LIVING LLC 1605 NORTH BROOM STREET WILMINGTON DE 19806 203686812 AN ASSISTED LIVING FACILITY DE 2334347 3092766 INGLESIDE RETIREMENT APARTMENTS LLC 1005 NORTH FRANKLIN STREET WILMINGTON DE 19806 205995991 PROVIDES AFFORDABLE HOUSING TO ELDERLY LOW INCOME INDIVIDUALS. DE 3591810 3785505 H FLETCHER BROWN APARTMENTS LP 1005 N FRANKLIN ST WILMINGTON DE 19806 472774834 RENTAL REAL ESTATE DE INGLESIDE MANAGEMENT LLC RELATED 0 0 INGLESIDE MANAGEMENT LLC 1005 NORTH FRANKLIN STREET WILMINGTON DE 19806 815316112 RENTAL REAL ESTATE DE INGLESIDE HOMES INC C -59 4879564 1.00000 1 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 H FLETCHER BROWN APARTMENTS LP D 1858137 LOANS TO LIHTC PROJECT