2021-05-14T15:20:10-05:00 2020-06-30 EISNERAMPER LLP 733 THIRD AVENUE NEW YORK NY 100172703 990 2019-07-01 132926433 WEST SIDE FEDERATION FOR SENIOR and SUPPORTIVE HOUSING INC % NANDA WIN CFO WEST 2127216032 2345 BROADWAY NEW YORK NY 10024 NANDA WIN CFO 2127216032 2020-05-14 true CANDICE METH P01306891 2129498700 2019 2022-09-23 18:48:47Z PAUL FREITAG EXECUTIVE DIR 2345 BROADWAY NEW YORK NY 10024 41412403 false X WWW.WSFSSH.ORG X 1977 NY THE MISSION OF THE WEST SIDE FEDERATION FOR SENIOR & SUPPORTIVE HOUSING, INC. IS TO DEVELOP, MANAGE & PROVIDE SUPPORTIVE SERVICES IN HOUSING FOR (CONTINUED ON SCHEDULE O). 8 7 503 30 159000 -69893 14112675 18306024 27876440 20946174 1608646 1778754 225056 381451 43822817 41412403 0 0 0 0 16945348 19973960 0 0 86497 10654622 10732429 27599970 30706389 16222847 10706014 122411046 138485239 62164015 67717288 60247031 70767951 X THE MISSION OF THE WEST SIDE FEDERATION FOR SENIOR & SUPPORTIVE HOUSING, INC. IS TO DEVELOP, MANAGE & PROVIDE SUPPORTIVE SERVICES IN HOUSING FOR LOW-INCOME, ELDERLY, DISABLED AND HOMELESS PERSONS. false false 13978404 20840066 HOUSING - WSFSSH DEVELOPS AND MANAGES HOUSING FOR LOW INCOME PERSONS IN NEW YORK CITY. SINCE IT WAS FOUNDED IN 1977, WSFSSH HAS DEVELOPED CLOSE TO 2,100 UNITS OF HOUSING IN 30 BUILDINGS LOCATED ON THE UPPER WEST SIDE OF MANHATTAN, IN HARLEM, CHELSEA AND THE BRONX. WSFSSH'S BUILDINGS INCLUDE BOTH NEW CONSTRUCTION AND GUT RENOVATIONS PROJECTS, AND RANGE IN SIZE FROM SIX UNITS TO 273 UNITS. WSFSSH'S CENTRAL GOAL IS TO PROVIDE SAFE, SUSTAINABLE AND AFFORDABLE HOUSING THAT SUPPORTS THE DIGNITY OF EACH OF ITS RESIDENTS AND ENHANCES COMMUNITY BOTH INSIDE AND OUTSIDE ITS BUILDINGS. IT DOES THIS BY INTEGRATING COMPASSIONATE PROPERTY MANAGEMENT WITH ON-SITE SUPPORTIVE SOCIAL SERVICES. IN ADDITION, WSFSSH WORKS TO MAKE ALL OF ITS BUILDINGS AS ENERGY-EFFICIENT AS POSSIBLE. WSFSSH IS CURRENTLY DEVELOPING SEVERAL ADDITIONAL AFFORDABLE HOUSING PROJECTS IN MANHATTAN AND IN THE BRONX. 12380458 106108 SOCIAL SERVICES AND RESIDENTIAL CARE- WSFSSH MAKES SUPPORTIVE SOCIAL SERVICES AVAILABLE TO ALL RESIDENTS IN ITS BUILDINGS. THESE RESIDENTS INCLUDE INDEPENDENT SENIORS, FRAIL ELDERLY INDIVIDUALS, OLDER PERSONS LIVING WITH SERIOUS MENTAL ILLNESSES, HOMELESS INDIVIDUALS, SINGLE OLDER PERSONS, PERSONS LIVING WITH PHYSICALLY HANDICAPPING CONDITIONS, GRANDPARENTS RAISING THEIR GRANDCHILDREN, AND FAMILIES. ON-SITE SERVICES ARE PROVIDED BY A PROFESSIONAL STAFF THAT INCLUDES 57 MSWS AND LMSWS AND 151 ADDITIONAL SOCIAL SERVICE STAFF. SERVICES INCLUDE CASE MANAGEMENT, ADMINISTRATION OF MEDICATION, PERSONAL CARE, HOUSEKEEPING, NUTRITION COUNSELING, MENTAL HEALTH COUNSELING AND REFERRAL, AND RECREATIONAL ACTIVITIES. IN FOUR OF ITS BUILDINGS WSFSSH PROVIDES FULL CONGREGATE SERVICES INCLUDING THREE MEALS A DAY, SEVEN DAYS A WEEK. 26358862 true true false false false false false false false false true false false true true true false true false false false false false false false false false false false true false false false false false false false true true false false false true true true true false false true 41 0 true 503 true true true false false false false false false false false false false false X 8 7 false false false false false false false true true false false true true true true true true true true false NY X NANDA WIN CFO 2127216032 2345 BROADWAY NEW YORK NY 10024 MR PAUL R FREITAG executive dir/asst secretary 40.0 7.0 X 231134 0 25797 MS NANDA WIN TREASURER/CFO 40.0 7.0 X 174885 0 17950 MS SHERRON CRANMER DIRECTOR OF CLINICAL SERVICES 40.0 0.0 X 159970 0 13674 Ms laura M tavormina deputy dir/coo (UNTIL 5/2020) 40.0 7.0 X 149152 0 17178 MR JACK HOSPEDALES DIRECTOR OF INFORMATION TECH 40.0 0.0 X 122966 0 14780 ms sandra oreskovic DIRECTOR, HUMAN RESOURCES 40.0 0.0 X 128437 0 6853 MR DANIEL DROSIN ASSISTANT VP, FACILITIES MGR 40.0 7.0 X 115591 0 16171 MS STEPHANIE GREEN DIR OF HOUSING DEVELOPMEN 40.0 0.0 X 121089 0 6633 MS JENNIFER STEINBERG Dir of Real Estate DEPARTMENT 40.0 7.0 X 111972 0 6359 MR SHELDON J FINE PRESIDENT 1.0 6.0 X X 0 0 0 FATHER JOHN DUFFELL vice president 1.0 1.0 X X 0 0 0 MS JULIE SANDORF director 1.0 1.0 X 0 0 0 REVERAND ALISTAIR DRUMMOND DIRECTOR 1.0 1.0 X 0 0 0 MR CHARLES GATEWOOD DIRECTOR 1.0 1.0 X 0 0 0 MS LYNN WISHART DIRECTOR 1.0 1.0 X 0 0 0 MS JERILYN PERINE DIRECTOR (THROUGH 08/2019) 1.0 1.0 X 0 0 0 ms ABBY JO SIGEL DIRECTOR 1.0 1.0 X 0 0 0 MS HEDWIG O'HARA DIRECTOR 1.0 1.0 X 0 0 0 CLAIRE HILGER ASSISTANT SECRETARY/COO 40.0 7.0 X 0 0 0 1315196 0 125395 11 false true false EISNERAMPER LLP 733 THIRD AVENUE NEW YORK NY 10017 AUDITING 167500 JANIAN MEDICAL CARE 198 EAST 121ST STREET 5TH FLOOR NEW YORK NY 10035 MEDICAL services 164181 SHAKESPEARE GORDON VLADO ARCHITECTS 168 7TH STREET SUITE 316 BROOKLYN NY 11215 ARCHITECT service 104303 3 550000 15082584 2673440 621556 18306024 MANAGEMENT FEES 531311 1639264 1639264 RENTAL INCOME 531110 11688259 11688259 DEVELOPMENT FEE INCOME 531390 7504485 7504485 SERVICE CONTRACT OVERHEAD REVENUE 531311 106108 106108 REFRIGERATION AND AIR CONDITIONING REVENUE 531310 8058 8058 20946174 1778754 1778754 0 0 159000 159000 0 159000 159000 0 0 0 0 0 0 0 0 0 0 CONSULTING REVENUE 900099 202263 202263 OTHER INCOME 925110 20188 20188 222451 41412403 21168625 159000 1778754 0 0 0 0 831734 92713 739021 0 14968285 12965632 1935436 67217 334535 281021 51988 1526 2542945 2168179 364078 10688 1296461 1097858 192910 5693 0 101368 78591 22777 198105 67280 130825 0 0 0 1250411 1013936 236475 0 342686 187635 154278 773 392489 241842 150647 0 0 37181 34489 2692 0 25049 9780 15269 1486375 1486375 0 2126633 2101239 25394 452265 447478 4787 UTILITIES 1140555 1140555 SUPPLIES 671277 512359 158318 600 FOOD 810018 808928 1090 EQUIP, MAINT & REPAIRS 1397741 1381616 16125 300276 241356 58920 30706389 26358862 4261030 86497 1866245 4746251 8922814 12181756 3894040 6974554 23630408 21306581 0 0 0 0 4774226 12431953 0 0 465785 673435 79068218 17307553 61008209 61760665 0 0 0 0 5526070 5801313 0 0 12323249 12608731 122411046 138485239 3474303 5369378 0 0 459381 190444 0 0 0 0 0 0 56665712 57392730 120000 3250832 1444619 1513904 62164015 67717288 X 56475672 69624481 3771359 1143470 60247031 70767951 122411046 138485239 X 10706014 -185094 X false true X true true true X 10670262 13270747 21074254 14112675 18306024 77433962 0 0 10670262 13270747 21074254 14112675 18306024 77433962 945353 76488609 1289005 1406998 1488889 1608646 1778754 7572292 0 23328 14527 26813 88956 222451 376075 85382329 84219290 0.89584 0.88830 X SCHEDULE A, PART II, LINE 10 OTHER INCOME REPRSENTS CONSULTING INCOME IN ADDITION TO MISCELLANEOUS INCOME SUCH AS LATE FEES INCOME AND OTHER MISCELLANEOUS INCOME. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 14198020 14198020 60481431 14262161 46219270 3297000 2331279 965721 1091767 714113 377654 61760665 SECURITY DEPOSIT 36955 RESERVES AND ESCROWS 11603403 DEFERRED LEASING COSTS 47922 TENANTS SECURITY DEPOSITS 370100 RENTS RECEIVABLE, NET 550351 12608731 0 DUE TO RESIDENTS 1143804 TENANTS SECURITY DEPOSITS 370100 1513904 X SCHEDULE D, PART X, LINE 2 The Organization is subject to the provisions of the Financial Accounting Standards Board's (the "FASB") Accounting Standards Codification ("ASC") Topic 740, Income Taxes, as it relates to accounting and reporting for uncertainty in income taxes. For the Organization, these provisions could be applicable to the incurrence of unrelated business income tax attributable to income received from parking garages. Because of the Organization's general tax-exempt status, management believes ASC Topic 740 has not had, and is not expected to have, a material impact on the Organization's consolidated financial statements. X X X X false false false false false false false false false MR PAUL R FREITAG executive dir/asst secretary 231134 0 0 0 0 0 6934 0 18863 0 256931 0 0 0 Ms laura M tavormina deputy dir/coo (UNTIL 5/2020) 149152 0 0 0 0 0 4475 0 12703 0 166330 0 0 0 MS NANDA WIN TREASURER/CFO 174885 0 0 0 0 0 5247 0 12703 0 192835 0 0 0 MS SHERRON CRANMER DIRECTOR OF CLINICAL SERVICES 159970 0 0 0 0 0 4799 0 8875 0 173644 0 0 0 MANHATTAN WEST ASSOCIATES LP 45% INTEREST 318199 MGMT & social service fee false SCHEDULE L, PART IV WSFSSH ALSO PROVIDES PROPERTY MANAGEMENT SERVICES AND SOCIAL SERVICES TO an INTERESTED PARTY WHERE WSFSSH HAS A GREATER THAN 35% INTEREST. IN THE CASE OF THE ITEMS REPORTED IN PART IV, THE COST OF THESE SERVICES EXCEEDED $100,000. ACCORDINGLY AS DEFINED BY THE IRS, THE PRESIDENT WOULD NOT BE CONSIDERED INDEPENDENT. X FORGIVENESS OF DEBT 1 621556 FAIR MARKET VALUE false true false SCHEDULE M, PART I, LINE 25 Forgiveness of DEBT: In the beginning of the reporting year, the reporting organization had a loan payable to New York City Housing Preservation and Development (HPD) in the amount of $1,864,667. During the reporting year, the loan was reduced by 33.33% as a loan forgiveness from HPD, in accordance with the loan agreement, commencing on the 26th year of the initial occupancy. The forgiveness of loan was $621,556 for the reporting year and has been reflected as in-kind contributions. 990 FORM, PART I, ORGANIZATION'S MISSION ORGANIZATION'S MISSION (CONTINUED): LOW-INCOME, ELDERLY, DISABLED AND HOMELESS PERSONS. FORM 990, PART VI, LINE 11A THE FORM 990 IS DISTRIBUTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL PRIOR TO FILING. FORM 990, PART VI, LINE 12C The Conflict-of-Interest Statements are distributed for completion to all Directors and Officers annually. All statements are reviewed by the entire Board and maintained by the Executive Director. FORM 990, PART VI, LINE 15B The compensation committee determines the compensation of the Executive Director and reviews the compensation of other officers on an annual basis. Comparative data is used to make sure that compensation is not greater than market rate for similar positions. FORM 990, PART VI, LINE 19 THE ORGANIZATION MAKES THE FOLLOWING GOVERNANCE DOCUMENTS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST: 1. ARTICLES OF INCORPORATION 2. BY-LAWS 3. IRS DETERMINATION LETTER 4. CONFLICT OF INTEREST POLICY 5. AUDITED CONSOLIDATED FINANCIAL STATEMENTS 6. FORM 990 FORM 990, PART XI, LINE 9 LOSS ON UNCOLLECTIBLE RENT RECEIVABLE OF $185,094 MARSEILLES LLC 2345 BROADWAY NEW YORK NY 10024 474118650 LOW INC HSG NY 5325825 35086356 WSFSSH WSFSSH PA LLC 2345 BROADWAY NEW YORK NY 10024 813294223 LOW INC HSG NY 0 0 WSFSSH IH ASSOCIATES LLC 2345 BROADWAY NEW YORK NY 10024 820783342 LOW INC HSG NY 2143063 47646204 WSFSSH WESTBOURNE HOUSING DEVELOPMENT FUND COMP 2345 BROADWAY NEW YORK NY 10024 133394231 LOW INC HSG NY 501 (C)(3) LINE 10 WSFSSH false WSA HOUSING DEVELOPMENT FUND COMPANYINC 2345 BROADWAY NEW YORK NY 10024 133257830 LOW INC HSG NY 501 (C)(3) LINE 10 WSFSSH true K&L HOUSING DEVELOPMENT FUND COMPANYINC 2345 BROADWAY NEW YORK NY 10024 133957282 LOW INC HSG NY 501 (C)(3) LINE 10 WSFSSH true FREDERIC FLEMING HOUSING DEVELOPMENT 2345 BROADWAY NEW YORK NY 10024 133370157 LOW INC HSG NY 501 (C)(3) LINE 10 WSFSSH true WEST SIDE SPECIAL HOUSING DEVELOPMENT 2345 BROADWAY NEW YORK NY 10024 133363237 LOW INC HSG NY 501 (C)(2) N/A WSFSSH true EAST ONE THIRTY EIGHT HDFC INC 2345 BROADWAY NEW YORK NY 10024 272817926 LOW INC HSG NY 501 (C)(3) LINE 10 WSFSSH true EUCLID HALL HOUSING DEVELOPMENT FUND 2345 BROADWAY NEW YORK NY 10024 133527248 LOW INC HSG NY 501 (C)(3) LINE 10 WSFSSH true THREE ARTS CLUB HOUSING DEVELOPMENT FUND 2345 BROADWAY NEW YORK NY 10024 815151097 LOW INC HSG NY 501 (C)(3) LINE 10 WSFSSH true WEST 108TH STREET HOUSING DEVELOPMENT 2345 BROADWAY NEW YORK NY 10024 815181888 LOW INC HSG NY 501 (C)(4) N/A WSFSSH true MILL BROOK HOUSING DEVELOPMENT FUND 2345 BROADWAY NEW YORK NY 10024 815113727 LOW INC HSG NY 501 (C)(3) LINE 10 WSFSSH true VALLEY LODGE SHELTER HDFC 2345 BROADWAY NEW YORK NY 10024 830739223 LOW INC HSG NY 501 (C)(4) N/A wsfssh true BORINQUEN COURT ASSOCIATES LP 2345 BROADWAY EIN 27-3214198 NEW YORK NY 10024 273214198 LOW INC HSG NY BOR CTHSG RELATED -33 1768264 false 0 true 0.01000 TWO HUNDRED SIX ASSOCIATES LP 2345 BROADWAY EIN 13-3839380 NEW YORK NY 10024 133839380 LOW INC HSG NY MICHALSKI HDFC RELATED -1759 1089263 false 0 true 0.01000 one hundred forty associateslp 2345 BROADWAY EIN 20-4467272 NEW YORK NY 10024 204467272 LOW INC HSG NY 140 HSG CO INC RELATED -6 91620 false 0 true 0.00010 CLAREMONT PARK ASSOCIATES LP 2345 BROADWAY EIN 26-3714382 NEW YORK NY 10024 263714382 LOW INC HSG NY CLARE PK HSG CO RELATED -175107 686179 false 0 true 0.00010 ONE FORTY NINE HOUSING COMPANY 2345 BROADWAY EIN 13-3316860 NEW YORK NY 10024 133316860 LOW INC HSG NY FHSS INC RELATED -1082 398909 false 0 true 0.01000 MANHATTAN WEST ASSOCIATES LP 2345 broadway Ein 13-3060464 NEW YORK NY 10024 133060464 LOW INC HSG NY FHSS INC RELATED 941428 542918 true 0 true 0.01000 TRES PUENTES LP 2345 BROADWAY NEW YORK NY 10024 463895236 LOW INC HSG NY TRES PUENTES HC RELATED -133 6723967 false 0 true 0.00010 MILL BROOK TERRACE LP 2345 BROADWAY EIN 82-0862835 NEW YORK NY 10024 LOW INC HSG NY MILL BROOK HDFC RELATED 0 69525495 false 0 true 0.00010 WEST EIGHTIES ASSOCIATES LP 2345 BROADWAY EIN 26-2448212 NEW YORK NY 10024 262448212 LOW INC HSG NY W80 HSG CO INC RELATED -17 100727 false 0 true 0.00010 WEST 108TH STREET LP 2345 BROADWAY EIN 82-5083619 NEW YORK NY 10024 LOW INC HSG NY WEST 108 HC RELATED 0 2594 false 0 true 0.00010 BORINQUEN COURT HOUSING COMPANY INC 2345 BROADWAY NEW YORK NY 10024 273214146 LOW INC HSG NY NA C CORP -2342 1768788 1.00000 true Ben Michalski HDFC Inc 2345 BROADWAY NEW YORK NY 10024 133699837 LOW INC HSG NY NA C CORP -1759 1056395 1.00000 true One Hundred Forty Housing Co Inc 2345 BROADWAY NEW YORK NY 10024 204467153 LOW INC HSG NY NA C CORP -188 91619 1.00000 true Claremont Park Housing Company Inc 2345 BROADWAY NEW YORK NY 10024 205273662 LOW INC HSG NY NA C CORP -175784 686179 1.00000 true West Eighties Housing Company Inc 2345 BROADWAY NEW YORK NY 10024 262448081 LOW INC HSG NY NA C CORP -693 100729 1.00000 true Federation Housing Support Services Inc 2345 BROADWAY NEW YORK NY 10024 133080217 LOW INC HSG NY NA C CORP 664508 1236240 1.00000 true Marseilles HDFC 2345 BROADWAY NEW YORK NY 10024 201738686 LOW INC HSG NY NA C CORP 0 0 1.00000 true TRES PUENTES HOUSING COMPANY INC 2345 BROADWAY NEW YORK NY 10024 475421458 LOW INC HSG NY NA C CORP -620 27473779 1.00000 true MILL BROOK HOUSING COMPANY INC 2345 BROADWAY NEW YORK NY 10024 820793408 LOW INC HSG NY NA C CORP -677 69525495 1.00000 true INDEPENDENCE HOUSE CORPORATION I 2345 BROADWAY NEW YORK NY 10024 821255170 LOW INC HSG NY NA C CORP 0 0 1.00000 true West 108th street Housing Company Inc 2345 broadway NEW YORK NY 10024 825071645 LOW INC HSG NY NA C CORP -677 2594 1.00000 true false false true true false false false false false false true false false true false true false false FEDERATION HOUSING SUPPORT SERVICES INC C 550000 FMV CLAREMONT PARK ASSOCIATES LP D 731706 FMV TRES PUENTES LP D 454523 FMV K&L HDFC Inc D 559860 FMV Borinquen Court Associates LP D 5369982 FMV One Hundred Forty Associates LP D 2143716 FMV MILL BROOK TERRACE LP D 889502 FMV WEST 108 STREET LP D 199119 FMV Borinquen Court Associates LP L 116877 FMV One Forty Nine Housing Company L 72276 FMV Euclid Hall HDFC L 310538 FMV The Westbourne HDFC L 121164 FMV Manhattan West Associates LP L 318199 FMV FEDERATION HOUSING SUPPORT SERVICES INC L 95000 FMV K&L HDFC Inc L 90936 FMV Claremont Park Associates LP L 170262 FMV TRES PUENTES LP L 211078 FMV West Eighties Associates LP L 88444 FMV East One Thirty Eighth HDFC Q 98536 FMV Borinquen Court Associates LP Q 468461 FMV One Forty Nine Housing Company Q 370530 FMV One Hundred Forty Asssociates LP Q 176430 FMV Euclid Hall HDFC Q 497407 FMV Westbourne HDFC Q 591622 FMV Manhattan West Associates LP Q 822455 FMV K&L HDFC Inc Q 375050 FMV TWO HUNDRED SIX ASSOCIATES LP Q 789814 FMV CLAREMONT PARK ASSOCIATES LP Q 567097 FMV West Eighties Associates LP Q 100709 FMV West Tres Puentes LP Q 582708 FMV Mill Brook Terrace LP Q 237195 FMV SCHEDULE R, PART V WSFSSH MANAGES SEVERAL FUNCTIONS CENTRALLY FOR ITSELF AND ITS AFFILIATES. THESE FUNCTIONS INCLUDE PAYROLL, HEALTH, DENTAL, LIFE AND DISABILITY INSURANCE, AND PROPERTY AND LIABILITY INSURANCE. WSFSSH BILLS ITS AFFILIATES AND IS REIMBURSED BY THEM FOR THESE EXPENSES. THESE REIMBURSED EXPENSES ARE REPORTED UNDER CATEGORY "Q" ON SCHEDULE R PART V. TO THE EXTENT THAT WSFSSH IS NOT REIMBURSED FULLY FOR THE DEVELOPMENT FUNDS IT ADVANCES TO ITS AFFILIATES OR THE PAYROLL, FRINGE AND INSURANCE EXPENSES THAT IT PAYS ON BEHALF OF ITS AFFILIATES, THE ADVANCED FUNDS ARE LOANED TO THE AFFILIATES AND ARE REPORTED UNDER CATEGORY "D" ON SCHEDULE R PART V. IN ADDITION TO THE ADVANCED FUNDS, THE NOTES RECEIVABLE AND DEVELOPER FEE RECEIVABLE FROM THE AFFILIATES ARE INCLUDED IN THE CATEGORY "D" ON THE SCHEDULE R PART V. WSFSSH ALSO PROVIDES PROPERTY MANAGEMENT SERVICES AND SOCIAL SERVICES TO SEVERAL OF ITS AFFILIATES. THE COST OF THESE SERVICES TO THE AFFILIATES IS REPORTED UNDER CATEGORY "L" ON SCHEDULE R.