2022-11-04T04:57:03-05:00 2021-12-31 366055558 GRANT THORNTON LLP 757 THIRD AVENUE 3RD FLOOR NEW YORK NY 100172013 990 2021-01-01 133871134 COMMON GROUND MANAGEMENT CORP COMM 2123899300 505 EIGHTH AVENUE 5TH FLOOR NEW YORK NY 10018 KEVIN MORAN CFO 2123899300 2022-11-04 1 KEVIN MORAN XXX-XX-XXXX SCOTT THOMPSETT P00741490 2125990100 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z BREAKING GROUND MANAGEMENT BRENDA ROSEN 505 EIGHTH AVE 5TH FL NEW YORK NY 10018 41849859 0 X WWW.BREAKINGGROUND.ORG X 1995 NY TO ACT AS THE CENTRAL DISBURSEMENT UNIT FOR BREAKING GROUND AND ITS AFFILIATED ENTITIES. 7 4 748 0 0 0 0 0 33351246 40687834 0 0 793265 1162025 34144511 41849859 15955 47012 0 0 25009438 26966052 0 0 0 17251828 23458215 42277221 50471279 -8132710 -8621420 25370009 34376983 110159810 127788204 -84789801 -93411221 X SEE SCHEDULE O 0 0 12378431 0 12605453 SEE SCHEDULE O 7867543 47012 8266859 SEE SCHEDULE O 7600713 48282 7998396 SEE SCHEDULE O 12218323 0 11817126 12218323 11817126 40065010 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 1 62 0 1 748 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 4 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X X KEVIN MORAN 2123899300 505 EIGHTH AVENUE NEW YORK NY 10018 BRENDA E ROSEN PRESIDENT & CEO 2.44 32.56 X X 601378 0 12164 DAVID BEER VICE PRESIDENT 3.77 31.23 X X 283483 0 41130 TOBY SHERMAN VP, SECRETARY 3.89 31.11 X X 224833 0 14702 NICHOLAS TSANG CHAIRMAN 0.03 0.37 X X 0 0 0 BENJAMIN STACKS TREASURER 0.04 0.52 X X 0 0 0 DAVID WALSH DIRECTOR 0.10 0.51 X 0 0 0 MICHAEL RYAN DIRECTOR 0.10 0.51 X 0 0 0 KEVIN MORAN CFO 2.44 32.56 X 322172 0 39354 AMIE POSPISIL VP, HOPS 35.00 0.00 X 238004 0 26676 MICHAEL ROSEN VP, ASSET MANAGEMENT 35.00 0.00 X 215690 0 36679 JEFF SCHEUER VP, EXTERNAL AFFAIRS 5.72 29.28 X 215968 0 19151 KEVIN NORMAN VP, PROPERTY MANAGEMENT 35.00 0.00 X 198449 0 7049 JILL MURPHY CONTROLLER 35.00 0.00 X 176110 0 29504 2476087 0 226409 30 0 1 0 ALLIED UNIVERSAL SECURITY SERVICES PO BOX 828854 PHILADELPHIA PA 191828854 SECURITY SERVICES 2479484 JANIAN MEDICAL CARE 198 EAST 121ST ST FL 5 NEW YORK NY 10035 MEDICAL SERVICES 1775570 OLDE TOWNE PERSONNEL INC 1115 BROADWAY NEW YORK NY 10010 STAFFING SERVICES 648650 ACCESS STAFFING LLC PO BOX 200608 DALLAS TX 75320 STAFFING SERVICES 467562 THE EXECUSEARCH GROUP PO BOX 844276 BOSTON MA 02284 STAFFING SERVICES 374601 17 TENANT HOUSING (GOV'T CONTRACTS) 900099 35229916 35229916 MANAGEMENT AND PARTNERSHIP FEES 900099 3178917 3178917 OUTREACH SERVICE INCOME 900099 1258598 1258598 LOW INCOME HOUSING RENTAL INCOME 900099 572646 572646 LOW INCOME HOUSING CONSULTING FEE 900099 447757 447757 40687834 629423 0 629423 629423 629423 SENIOR LIVING RESIDENT FEES 900099 138384 138384 REIMBURSED 3RD PARTY FEES 900099 37690 37690 356528 356528 532602 41849859 40687834 0 1162025 47012 47012 1539216 1137430 401786 20878153 15247350 5630803 380881 210324 170557 2546283 2175963 370320 1621519 1197217 424302 209496 209496 206407 57781 148626 224334 5987 218347 512524 110046 402478 57237 19709 37528 486022 328326 157696 465941 162164 303777 4295206 3156654 1138552 34160 20519 13641 339108 109383 229725 76345 76345 158965 158965 881775 814962 66813 HOUSING/PROGRAM EXP. 8698823 8608752 90071 SECURITY EXPENSES 2479484 2479484 MED/PSYCH SVC FOR RES. 1775570 1775570 REPAIRS AND MAINTENANCE 1516366 1373101 143265 1040452 817780 222672 50471279 40065010 10406269 0 7734821 11076579 13791772 16380976 1364274 4582447 1098798 751540 2646766 1834381 839163 812385 541181 773056 25370009 34376983 7450395 8984700 8793897 7871279 93915518 110932225 110159810 127788204 X -84789801 -93411221 -84789801 -93411221 25370009 34376983 -8621420 0 X X 0 1 X 1 1 1 X 15507218 0 0 0 0 15507218 5338217 29286168 31127222 33351246 40687834 139790687 20845435 29286168 31127222 33351246 40687834 155297905 0 0 0 155297905 181506 75948 962020 518361 629423 2367258 181506 75948 962020 518361 629423 2367258 144777 298899 372895 274904 532602 1624077 21171718 29661015 32462137 34144511 41849859 159289240 0.97490 0.97490 0.01490 0.01500 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2017 AMOUNT: $ 33,094. 2018 AMOUNT: $ 125,507. 2019 AMOUNT: $ 227,416. 2020 AMOUNT: $ 61,796. 2021 AMOUNT: $ 356,528. REIMBURSED 3RD PARTY EXPENSES - 2017 AMOUNT: $ 111,683. 2018 AMOUNT: $ 141,017. 2019 AMOUNT: $ 128,290. 2020 AMOUNT: $ 68,002. 2021 AMOUNT: $ 37,690. CREDIT CHECK FEES - 2017 AMOUNT: $ 0. 2018 AMOUNT: $ 32,375. 2019 AMOUNT: $ 17,189. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 0. SENIOR LIVING RESIDENT FEES - 2017 AMOUNT: $ 0. 2018 AMOUNT: $ 0. 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 124,613. 2021 AMOUNT: $ 138,384. REFUNDS/REBATES - 2017 AMOUNT: $ 0. 2018 AMOUNT: $ 0. 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 20,493. 2021 AMOUNT: $ 0. 1259048 684400 574648 806419 778875 27544 581299 371106 210193 812385 DUE TO AFFILIATES 105936085 SECURITY DEPOSITS 178029 DEFERRED COMPENSATION PAYABLE 491411 PAYCHECK PROTECTION PRGM LOAN 4326700 110932225 X PART X, LINE 2: 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. 1 CENTER FOR URBAN COMMUNITY SERVICES INC 198 EAST 121ST STREET 6TH FLOOR NEW YORK NY 10035 133687891 501(C)(3) 25000 0 GENERAL SUPPORT SUPPORTIVE HOUSING NETWORK OF NEW YORK 247 W 37TH ST 18TH FL NEW YORK NY 10018 133755149 501(C)(3) 8500 0 GENERAL SUPPORT THE URBAN LAND INSTITUTE 2001 L STREET NW NO 200 WASHINGTON DC 20036 530159845 501(C)(3) 6750 0 GENERAL SUPPORT 3 PART I, LINE 2: 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. X X X 0 0 0 0 0 0 0 1 0 BRENDA E ROSEN PRESIDENT & CEO 458878 0 142500 0 0 0 11600 0 564 0 613542 0 0 0 KEVIN MORAN CFO 322172 0 0 0 0 0 11600 0 27754 0 361526 0 0 0 DAVID BEER VICE PRESIDENT 263483 0 20000 0 0 0 11569 0 29561 0 324613 0 0 0 AMIE POSPISIL VP, HOPS 238004 0 0 0 0 0 7890 0 18786 0 264680 0 0 0 MICHAEL ROSEN VP, ASSET MANAGEMENT 215690 0 0 0 0 0 8914 0 27765 0 252369 0 0 0 TOBY SHERMAN VP, SECRETARY 224833 0 0 0 0 0 5015 0 9687 0 239535 0 0 0 JEFF SCHEUER VP, EXTERNAL AFFAIRS 215968 0 0 0 0 0 8769 0 10382 0 235119 0 0 0 JILL MURPHY CONTROLLER 176110 0 0 0 0 0 7277 0 22227 0 205614 0 0 0 KEVIN NORMAN VP, PROPERTY MANAGEMENT 198449 0 0 0 0 0 6923 0 126 0 205498 0 0 0 PART I, LINE 7 BREAKING GROUND ISSUED BONUSES TO TWO OFFICERS IN CALENDAR YEAR 2021: 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. GENERAL STATEMENT REGARDING THE COVID-19 PANDEMIC: IN EARLY 2020, AN OUTBREAK OF A NOVEL STRAIN OF CORONAVIRUS, ("COVID-19"), EMERGED GLOBALLY. AS A RESULT, EVENTS HAVE OCCURRED, INCLUDING MANDATES FROM FEDERAL, STATE AND LOCAL AUTHORITIES LEADING TO AN OVERALL DECLINE IN ECONOMIC ACTIVITY WHICH COULD RESULT IN A LOSS OF LEASE REVENUE AND OTHER MATERIAL ADVERSE EFFECTS TO BREAKING GROUND'S CONSOLIDATED FINANCIAL POSITION, RESULTS OF OPERATIONS, AND CASH FLOWS. AS OF DECEMBER 31, 2021, THE PANDEMIC IS STILL ONGOING. BREAKING GROUND CONTINUES TO MONITOR THE RESULTS OF OPERATIONS TO EVALUATE THEFINANCIAL IMPACT OF THE PANDEMIC. TO HELP SUSTAIN ITSELF DURING THE ECONOMIC DISRUPTION WROUGHT BY THE PANDEMIC, THE ORGANIZATION SOUGHT ECONOMIC ASSISTANCE FROM THE GOVERNMENT. THE PAYCHECK PROTECTION PROGRAM ESTABLISHED BY THE CARES ACT PROVIDES SMALL BUSINESSES WITH FUNDS TO PAY UP TO 24 WEEKS OF CERTAIN NECESSARY EXPENDITURES, INCLUDING PAYROLL COSTS, RENT, AND UTILITIES. COMMON GROUND MANAGEMENT CORP RECEIVED A PAYCHECK PROTECTION PROGRAM FORGIVABLE LOAN OF $4,326,700 AND REPORTED THIS LOAN ON ITS BALANCE SHEET. THE ORGANIZATION RECEIVED FULL FORGIVENESS OF ITS PPP LOAN IN JANUARY OF 2022; THE LOAN WILL BE RECORDED AS GOVERNMENTAL GRANT REVENUE ON NEXT YEAR'S FORM 990. 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: 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. FORM 990, PART III, LINE 4C, 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 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. EXPENSES $12,218,323. INCLUDING GRANTS OF $0. REVENUE $11,817,126. 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. BREAKING GROUND HOUSING DEVELOPMENT FUND CORPORATION BELIEVES THAT ITS COMPENSATION IS COMPETITIVE WITH OTHER NOT-FOR-PROFIT ORGANIZATIONS OF A SIMILIAR 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 2022. 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. 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. BREAKING GROUND VI LLC 505 EIGHTH AVENUE 5TH FLOOR NEW YORK NY 10018 872317651 HOUSING NY 0 0 CGM 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 BG HDFC 0 BREAKING GROUND III HDFC 505 8TH AVENUE 5TH FLOOR NEW YORK NY 10018 134138205 HOUSING NY 501(C)(3) LINE 10 BG HDFC 0 BREAKING GROUND IV HDFC 505 8TH AVENUE 5TH FLOOR NEW YORK NY 10018 134196931 HOUSING NY 501(C)(3) LINE 10 BG HDFC 0 COMMON GROUND JOBS TRAINING CORPORATION 505 8TH AVENUE 5TH FLOOR NEW YORK NY 10018 133705243 HOUSING NY 501(C)(3) PF BG HDFC 0 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 CGM 1 BREAKING GROUND HDFC 505 8TH AVENUE 5TH FLOOR NEW YORK NY 10018 113048002 HOUSING NY 501(C)(3) LINE 7 N/A 0 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 12A, I 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 BG HDFC 0 PRINCE GEORGE ASSOCIATES LP 505 8TH AVE 5TH FL NEW YORK NY 10018 133967825 REAL ESTATE NY BG II NONE 0 0 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 CGM C -41 2595054 1.00000 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 -48 1274133 1.00000 1 COMMON GROUND CEDARWOODS MANAGEMENT LLC 505 8TH AVENUE 5TH FLOOR NEW YORK NY 10018 273499938 REAL ESTATE NY CGM C -38 -423 1.00000 1 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 9986 129926 1.00000 1 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 76096 182345 1.00000 1 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 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 1 0 0