2025-11-07T11:01:21-06:00 2024-12-31 991856619 GRANT THORNTON ADVISORS LLC 757 THIRD AVENUE 3RD FLOOR NEW YORK NY 100172013 990 2024-01-01 133871134 COMMON GROUND MANAGEMENT CORP COMM 2123899300 505 EIGHTH AVENUE 5TH FLOOR NEW YORK NY 10018 KEVIN MORAN CFO 2123899300 2025-11-07 1 0 SCOTT THOMPSETT P00741490 2125990100 2024 2025-03-06 01:10:19Z BREAKING GROUND MANAGEMENT BRENDA ROSEN 505 EIGHTH AVE 5TH FL NEW YORK NY 10018 71750227 0 X WWW.BREAKINGGROUND.ORG X 1995 NY TO ACT AS THE CENTRAL DISBURSEMENT UNIT FOR BREAKING GROUND AND ITS AFFILIATED ENTITIES. 7 5 1192 0 0 0 0 0 57894807 70244884 -643449 -151509 1687814 1230577 58939172 71323952 39830 28296 0 0 34930808 43090743 0 0 0 31976049 38044471 66946687 81163510 -8007515 -9839558 76440825 94007732 177417513 204823978 -100976688 -110816246 X SEE SCHEDULE O 0 0 37433183 0 37925583 SEE SCHEDULE O 18535993 0 18649652 SEE SCHEDULE O 2069144 0 1845088 SEE SCHEDULE O 6020122 28296 11824561 6020122 28296 11824561 64058442 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 1 118 0 1 1192 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 5 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 4.20 30.80 X X 641542 0 14471 DAVID BEER VICE PRESIDENT 5.99 29.01 X X 333921 0 50111 NICHOLAS TSANG CHAIRMAN 0.05 0.35 X X 0 0 0 BENJAMIN STACKS TREASURER 0.04 0.32 X X 0 0 0 DAVID WALSH DIRECTOR 0.14 0.36 X 0 0 0 MICHAEL RYAN DIRECTOR 0.18 0.45 X 0 0 0 JUDITH ROSENFELD SECRETARY 6.30 28.70 X X 142608 0 18423 KEVIN MORAN CFO 4.20 30.80 X 365675 0 50231 AMIE POSPISIL CHIEF OPERATING OFFICER 35.00 0.00 X 355159 0 35392 MICHAEL ROSEN VP, ASSET MANAGEMENT 35.00 0.00 X 281205 0 48054 JEFF SCHEUER VP, EXTERNAL AFFAIRS 13.65 21.35 X 267394 0 23361 ERIN MADDEN VP, PROPERTY MANAGEMENT 35.00 0.00 X 216465 0 23180 PAMELA ROBINSON VP, HUMAN RESOURCES 35.00 0.00 X 207760 0 21079 KEZIA FISHER VP, PROPERTY MANAGEMENT 35.00 0.00 X 257880 0 12372 3069609 0 296674 68 0 1 0 JANIAN MEDICAL CARE 198 EAST 121ST ST FL 5 NEW YORK NY 10035 MEDICAL SERVICES 2927181 ALLIED UNIVERSAL SECURITY SERVICES 229 W 36TH STREET FL 11 NEW YORK NY 10018 SECURITY SERVICES 2063399 PHAXIS LLC PO BOX 200608 DALLAS TX 75320 STAFFING SERVICES 1091805 TANDYM GROUP LLC 685 THIRD AVENUE 8TH FLOOR NEW YORK NY 10017 STAFFING SERVICES 809711 VERINEXT CORP 4 SENTRY PARKWAY BLUE BELL PA 19422 STAFFING SERVICES 686099 22 TENANT HOUSING (GOV'T CONTRACTS) 900099 61747026 61747026 MANAGEMENT AND PARTNERSHIP FEES 900099 4455742 4455742 OUTREACH SERVICE INCOME 900099 3532633 3532633 LOW INCOME HOUSING RENTAL INCOME 900099 322283 322283 LOW INCOME HOUSING CONSULTING FEE 900099 187200 187200 70244884 274766 274766 796380 0 796380 796380 796380 426275 -426275 -426275 -426275 120579 0 120579 120579 REFUNDS/REBATES 900099 175000 175000 138618 138618 313618 71323952 70244884 0 1079068 28296 28296 1341138 996475 344663 33467689 24866730 8600959 459802 214817 244985 5245474 3748703 1496771 2576640 1863865 712775 158804 158804 672733 49017 623716 208041 208041 1514096 233672 1280424 46121 15447 30674 698394 497737 200657 943019 339187 603832 12470065 11437867 1032198 74185 36426 37759 598754 270843 327911 427137 427137 50319 50319 1225091 1071742 153349 CLIENT RELATED EXPENSES 8216750 8031815 184935 SECURITY EXPENSES 3896626 3896626 MED/PSYCH SVC FOR RES. 2927181 2927181 REPAIRS AND MAINTENANCE 2512592 2348980 163612 1404563 1024212 380351 81163510 64058442 17105068 0 5538888 5188384 34921613 39937821 8789343 8889343 1093321 1574500 2751472 2095554 706237 655918 25391423 37761766 76440825 94007732 14040038 18462687 11442765 17877367 151934710 168483924 177417513 204823978 X -100976688 -110816246 -100976688 -110816246 76440825 94007732 -9839558 0 X X 0 1 X 1 1 1 X 4213439 4213439 33351246 40687834 52914045 57894807 70244885 255092817 33351246 40687834 57127484 57894807 70244885 259306256 0 0 0 259306256 518361 629423 1292189 1311241 1071146 4822360 518361 629423 1292189 1311241 1071146 4822360 274904 532602 561290 376573 313618 2058987 34144511 41849859 58980963 59582621 71629649 266187603 0.97410 0.96990 0.01810 0.02080 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2020 AMOUNT: $ 61,796. 2021 AMOUNT: $ 356,528. 2022 AMOUNT: $ 417,124. 2023 AMOUNT: $ 35,998. 2024 AMOUNT: $ 138,618. REIMBURSED 3RD PARTY EXPENSES - 2020 AMOUNT: $ 68,002. 2021 AMOUNT: $ 37,690. 2022 AMOUNT: $ 24,829. 2023 AMOUNT: $ 27,757. 2024 AMOUNT: $ 0. SENIOR LIVING RESIDENT FEES - 2020 AMOUNT: $ 124,613. 2021 AMOUNT: $ 138,384. 2022 AMOUNT: $ 119,337. 2023 AMOUNT: $ 114,279. 2024 AMOUNT: $ 0. REFUNDS/REBATES - 2020 AMOUNT: $ 20,493. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 0. 2023 AMOUNT: $ 149,000. 2024 AMOUNT: $ 175,000. RENTAL SECURITY DEPOSITS - 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 0. 2023 AMOUNT: $ 49,539. 2024 AMOUNT: $ 0. 1259048 876545 382503 806419 802005 4414 686005 417004 269001 655918 RETIREMENT BENEFIT OBLIGATIONS 681110 SECURITY DEPOSITS 482188 RIGHT OF USE ASSETS 36598468 37761766 DUE TO AFFILIATES 130704856 SECURITY DEPOSITS 53300 DEFERRED COMPENSATION PAYABLE 681110 LEASE OBLIGATIONS 36931308 OTHER LIABILITIES 113350 168483924 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 SUPPORTIVE HOUSING NETWORK OF NY 247 WEST 37TH STREET 18TH NEW YORK NY 10018 133755149 501(C)(3) 9000 0 GENERAL SUPPORT 1 0 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 0 0 BRENDA E ROSEN PRESIDENT & CEO 641542 0 0 0 0 0 13800 0 671 0 656013 0 0 0 KEVIN MORAN CFO 365675 0 0 0 0 0 13800 0 36431 0 415906 0 0 0 AMIE POSPISIL CHIEF OPERATING OFFICER 355159 0 0 0 0 0 12731 0 22661 0 390551 0 0 0 DAVID BEER VICE PRESIDENT 333921 0 0 0 0 0 13680 0 36431 0 384032 0 0 0 MICHAEL ROSEN VP, ASSET MANAGEMENT 281205 0 0 0 0 0 11692 0 36362 0 329259 0 0 0 JEFF SCHEUER VP, EXTERNAL AFFAIRS 267394 0 0 0 0 0 10852 0 12509 0 290755 0 0 0 KEZIA FISHER VP, PROPERTY MANAGEMENT 257880 0 0 0 0 0 0 0 12372 0 270252 0 0 0 ERIN MADDEN VP, PROPERTY MANAGEMENT 216465 0 0 0 0 0 8812 0 14368 0 239645 0 0 0 PAMELA ROBINSON VP, HUMAN RESOURCES 207760 0 0 0 0 0 8570 0 12509 0 228839 0 0 0 JUDITH ROSENFELD SECRETARY 142608 0 0 0 0 0 5914 0 12509 0 161031 0 0 0 FORM 990, PART III, LINE 4A, 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 4B, 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 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. 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. 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. 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