2014-05-05T14:25:46-05:00 2013-06-30 EISNERAMPER LLP 750 THIRD AVENUE NEW YORK NY 100172703 990 2012-07-01 132926433 WEST SIDE FEDERATION FOR SENIOR & SUPPORTIVE HOUSING INC % LAURA TAVORMINA COO/TREASUR WEST 2127216032 2345 BROADWAY Suite NEW YORK NY 10024 MS LAURA TAVORMINA 2127216032 2014-04-17 true JULIE FLOCH 2129498700 2012 2015-11-30 17:44:51Z LAURA JERVIS EXECUTIVE DIR 2345 BROADWAY NEW YORK NY 10024 22553131 false X WSFSSSH.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 LOW-INCOME, ELDERLY, DISABLED AND HOMELESS PERSONS. 7 6 423 25 0 14416778 12690259 12221898 8988227 955091 847701 41750 26944 27635517 22553131 0 0 0 0 11991429 12499523 0 0 39433 6468951 6203064 18460380 18702587 9175137 3850544 43226323 46721056 19974826 19080749 23251497 27640307 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 532000 8954602 8892978 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 1,600 UNITS OF HOUSING IN 24 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. 532000 7593190 95249 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 30 MSWs AND 40 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 FIVE OF ITS BUILDINGS WSFSSH PROVIDES FULL CONGREGATE SERVICES INCLUDING THREE MEALS A DAY, SEVEN DAYS A WEEK. 16547792 true true false false false false false false false false true false true true true true false true false false false false false false false false false false false false true false false false false false false false false false true true false false false true true true true false false true 35 0 true 423 true false false false false false false false false false false X 7 6 false false false false false false false true true false false true true true true true true true true false NY X LAURA TAVORMINA COOTREASUR 2127216032 2345 BROADWAY NEW YORK NY 10024 X MR SHELDON J FINE 1.0 6.0 X X 0 0 0 FATHER ROBERT O'CONNOR 1.0 1.0 X X 0 0 0 FATHER JOHN DUFFELL 1.0 1.0 X X 0 0 0 MS JULIE SANDORF 1.0 1.0 X 0 0 0 REV ALISTAIR DRUMMOND 1.0 1.0 X 0 0 0 MS JERILYN PERINE 1.0 0.0 X 0 0 0 CHARLES A GATEWOOD 1.0 1.0 X 0 0 0 MS LAURA JERVIS 40.0 2.0 X 114028 8939 MS LAURA TAVORMINA 40.0 2.0 X 111811 0 8849 DANIEL DROSIN 40.0 2.0 X 97684 0 8845 NANDA WIN 40.0 2.0 X 89783 8797 LEONOR TUCKER 40.0 2.0 X 114689 0 8850 SHERRON CRANMMER 40.0 0.0 X 100192 3571 628187 0 47851 4 false false false CENTER FOR URBAN COMMUNITY SERVICES 198 EAST 121ST STREET NEW YORK NY 10035 CONSULTANTS 122520 EISNERAMPER LLP 750 THIRD AVENUE NEW YORK NY 10017 AUDITING 122000 2 X 2246673 8180012 2263574 1817023 12690259 MANAGEMENT FEES 531310 1244025 1244025 RENTAL INCOME 532000 7468921 7468921 CONSULTING INCOME 531390 97527 97527 SERVICE CONTRACT OVERHEAD REVENUE 531310 95249 95249 MEAL PROGRAM REVENUE 531390 24744 24744 57761 57761 8988227 847701 847701 0 0 0 0 0 0 0 0 0 OTHER INCOME 900099 26944 26944 26944 22553131 8988227 874645 0 0 0 0 501993 105315 365112 31566 0 9451159 8368657 1082502 208618 171088 36583 947 1466521 1315459 149866 1196 871232 750146 118464 2622 0 102494 78844 23650 109074 22744 86330 0 0 0 319585 248305 71280 0 216344 137061 78012 1271 150829 115647 34429 753 0 0 67191 66105 1063 23 0 20035 8181 11600 254 919697 919697 0 947309 924580 22455 274 285395 262449 22464 482 EQUIPMENT, MAINTENANCE REPAIR 604879 602732 2102 45 SUPPLIES 265209 265180 29 FOOD 738766 738016 750 UTILITIES 676323 676323 779934 771263 8671 18702587 16547792 2115362 39433 1611342 1628944 2825140 3905123 664537 1477497 4349122 4557059 0 0 0 0 4774226 4774226 0 0 388394 241854 29328411 8165553 21207311 21162858 0 0 0 0 5551206 5385737 0 0 1855045 3587758 43226323 46721056 1060925 944819 0 0 112849 84219 12025000 11725000 0 0 0 0 3465625 3402313 75000 100000 3235427 2824398 19974826 19080749 X 22999512 25655915 251985 1984392 0 0 23251497 27640307 43226323 46721056 X 3850544 538266 X false true X true true true X 7934789 7943074 8665591 14416778 12690259 51650491 0 0 7934789 7943074 8665591 14416778 12690259 51650491 0 51650491 20973 25730 995091 847701 1889495 0 143659 127603 91173 41570 26944 430949 53970935 47880707 0.95701 0.98703 X 0.00000 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7058020 7058020 20027552 6404271 13623281 1626736 1418063 208673 616103 343219 272884 21162858 INV IN LOW-INC ELDERLY HSG PRO 5385737 C 5385737 SECURITY DEPOSIT HELD 6475 REPLACEMENT RESERVE 2932182 DEFERRED FINANCING COSTS 428585 CAPITALIZED LEASING COST 58376 TENNANTS' SECURITY DEP HELD 162140 3587758 0 DUE TO RESIDENTS 876787 TENANTS' SECURITY DEPOSITS HEL 162142 SWAP LIABILITY 1694422 DUE TO AFILLIATES 91047 2824398 X FIN 48 DISCLOSURE PART X - ITEM 2 The Organization follows the provisions of the Financial Accounting Standards Board's Accounting Standards Codification ("ASC") Topic 740-10-05 relating to accounting and reporting for uncertainty in income taxes. Because of the Organization's general tax-exempt status, ASC Topic 740-10-05 has not had, and is not expected to have, a material impact on its financial statements. A THE NEW YORK CITY HOUSING DEVELOPMENT CORPORATION 132688369 64970VCK7 2004-12-21 13625000 MULTI-FAMILY MORTGAGE REVENUE false false false A 0 0 13625000 0 0 0 265030 0 215555 13144415 0 0 2004 false false true true A false false false false 0.00000 0.00000 0.00000 true false 0.00000 false true A false false false true true true CITI-BANK 15. false false false 0 false true A true SCHEDULE K- PART V AND 1V 0 SCHEDULE K - PART V: IN 2004 THE NEW YORK CITY HOUSING DEVELOPMENT CORPORATION ("HDC") ISSUED $13,625,000 IN TAX EXEMPT, MULTI-FAMILY MORTGAGE REVENUE BONDS (2004 SERIES A) ON BEHALF OF MARSEILLES(A DISREGARDED ENTITY REPORTED IN THE 990). THE BONDS HAVE A TERM OF 30 YEARS. UNDER A FIFTEEN YEAR INTEREST RATE SWAP AGREEMENT WITH CITIGROUP THE BONDS CARRY AN INTEREST RATE OF 4.06%. SCHEDULE K- PART III LINE 3C THE QUESTION IS NOT APPLICABLE BECAUSE NO SUCH CONTRACTS OR AGREEMENTS EXIST. SCHEDULE K - PART IV LINE 1 THE ARBITRAGE REBATE CALCULATION HAVE BEEN COMPLETED IN September 30,2013 BUT A FORM 8038 - T WAS NOT FILED SINCE THERE WAS NO LIABILITY DUE. FEDERATION HOUSING SUPPORT SERVICES COMMON BOARD MEMBERS 100000 MANAGEMENT SERVICES false MANHATTAN WEST ASSOCIATES LP 45% INTEREST 287403 MANAGEMENT SERVICES false EUCLID HALL ASSOCIATES LP CONTROL OVER GP 290000 MANGEMENT AND SOCIAL SERVICES false SCHEDULE L PART IV WSFSSH ALSO PROVIDES PROPERTY MANAGEMENT SERVICES AND SOCIAL SERVICES TO SEVERAL INTERESTED PARTIES WHERE A MAJORITY OF THE INTERESTED PARTY'S BOARD IS CONTROLLED BY CURRENT OFFICERS AND/OR DIRECTORS OF WSFSSH, OR 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. X SINKING FUND RESERVES 1 1817023 FMV false true false PART 1 LINE 25 In connection with the dissolution of Euclid Hall ASSOCIATES LP, which was a related entity of WSFSSH, NYC department of housing preservation and development ("HPD") approved the transfer of a sinking fund reserve account associated with the original mortgage on the property previously owned by the Euclid Hall Associates LP, in the amount of $1,817,023 to the Community Preservation Corporation ("CPC"), an unrelated not-for-profit entity, to be held on behalf of WSFSSH. Concurrent with the transfer, WSFSSH entered into a reserve and servicing agreement with CPC and HPD whereby CPC will hold and administer funds on behalf of WSFSSH. The funds are available to WSFSSH to develop new affordable and supportive housing units and to preserve existing WSFSSH-sponsored affordable housing units upon HPD approval. The transfer of the reserve account was recorded as restricted in-kind contribution in the consolidated statement of activities for fiscal-year 2013. FORM 990, PART V1 GOVERNANCE, MANAGEMENT AND DISCLOSURES, PARTS A, B, C SECTION B, LINE 11A - The Form 990 is distributed to the full Board of Directors for their review and approval prior to filing. SECTION B, 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. SECTION B, LINE 15 - 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. SECTION C, 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 8868 FORM 8868 - APPLICATION FOR EXTENSION OF TIME TO FILE FOR AN EXEMPT ORGANIZATION WAS ELECTRONICALLY FILED. Other change in net assets reported in Part XI Reconciliation of Net Assets The change in net assets in the amount of $538,266 reported in Part XI line 9 is related to the change in value of an interest-rate swap agreement which has been adjusted to its fair value using current interest rates and the current creditworthiness of the swap counter-parties. MARSEILLES LLC 2345 BROADWAY NEW YORK NY 10024 132926433 LOW INC HSG NY 2854440 24841319 WSFSSH WESTBOURNE HOUSING DEVELOPMENT FUND COMP 2345 BROADWAY NEW YORK NY 10024 133394231 LOW INC HSG NY 501(C)(3) 509(A)(2) WSFSSH true WSA HOUSING DEVELOPMENT FUND COMPANYINC 2345 BROADWAY NEW YORK NY 10024 133257830 LOW INC HSG NY 501(C)(3) 509(a)(2) WSFSSH true K&L HOUSING DEVELOPMENT FUND COMPANYINC 2345 BROADWAY NEW YORK NY 10024 133957282 LOW INC HSG NY 501(C)(3) 509(a)(2) WSFSSH true EUCLID HALL HOUSING DEVELOPMENT FUND 2345 BROADWAY NEW YORK NY 10024 133527248 LOW INC HSG NY 501(C)(3) 509(a)(2) WSFSSH true FREDERIC FLEMING HOUSING DEVELOPMENT 2345 BROADWAY NEW YORK NY 10024 133370157 LOW INC HSG NY 501(C)(3) 509(a)(2) WSFSSH true WEST SIDE SPECIAL HOUSING DEVELOPMENT 2345 BROADWAY NEW YORK NY 10024 133363237 LOW INC HSG NY 501(C)(2) NONE WSFSSH true EAST ONE THIRTY EIGHT HDC INC 2345 BROADWAY NEW YORK NY 10024 272817926 LOW INC HSG NY 501(C)(3) 509 (A)(2) WSFSSH true BORINQUEN COURT ASSOCIATES LP 2345 BROADWAY EIN 27-3214198 NEW YORK NY 10024 LOW INC HSG NY BOR CTHSG RELATED 9 2581517 false 0 true 0.01000 EUCLID HALL ASSOCIATES LP 2345 BROADWAY EIN 13-3739126 NEW YORK NY 10024 LOW INC HSG NY 2345 HSG COINC RELATED -5046 225943 false 0 true 0.01000 TWO HUNDRED SIX ASSOCIATES LP 2345 BROADWAY EIN 13-3839380 NEW YORK NY 10024 LOW INC HSG NY MICHALSKI HDFC RELATED 8286 318412 false 0 true 0.01000 ONE HUNDRED FORTY ASSOCIATES LP 2345 BROADWAY EIN 20-4467272 NEW YORK NY 10024 LOW INC HSG NY 140 HSG CO INC RELATED -14 81010 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 -112 3489772 false 0 true 0.00010 WEST EIGHTIES ASSOCIATES LP 2345 BROADWAY EIN 26-2448212 NEW YORK NY 10024 262448212 LOW INC HSG NY W80S HSG COINC RELATED -24 109822 true 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 253 88758 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 678377 483931 true 0 true 0.01000 BORINQUEN COURT HOUSING COMPANY INC 2345 BROADWAY NEW YORK NY 10024 273214146 LOW INC HSG NY NA C CORP -224 2903361 1.00000 true 2345 Housing Company Inc 2345 BROADWAY NEW YORK NY 10024 133739124 LOW INC HSG NY EUCL HALL HDFC C CORP -36632 225943 1.00000 true Ben Michalski HDFC Inc 2345 BROADWAY NEW YORK NY 10024 133699837 LOW INC HSG NY NA C CORP -1714 -21713 1.00000 true One Hundred Forty Housing Co Inc 2345 BROADWAY NEW YORK NY 10024 204467153 LOW INC HSG NY NA C CORP -139 22 1.00000 true Claremont Park Housing Company Inc 2345 BROADWAY NEW YORK NY 10024 205273662 LOW INC HSG NY NA C CORP -762 3489772 1.00000 true West Eighties Housing Company Inc 2345 BROADWAY NEW YORK NY 10024 262448081 LOW INC HSG NY NA C CORP -774 109822 1.00000 true Federation Housing Support Services Inc 2345 BROADWAY NEW YORK NY 10024 133080217 LOW INC HSG NY NA C CORP 407112 944654 1.00000 true false false true true false false false false false false false true false false false false true false false FEDERATION HOUSING SUPPORT SERVICES INC C 275000 FMV EUCLID HALL HDFC C 1971673 FMV CLAREMONT PARK ASSOCIATES LP D 1974658 FMV TWO HUNDRED SIX ASSOCIATES LP D 240507 FMV K&L HDC INC D 376929 FMV BORINQUEN COURT ASSOCIATES LP D 4577990 FMV CLAREMONT PARK ASSOCIATES LP L 88537 FMV WEST EIGHTIES ASSOCIATES LP L 95869 FMV ONE FORTY NINE HOUSING COMPANY L 85986 FMV EUCLID HALL ASSOCIATES LP L 290733 FMV THE WESTBOURNE HDFC L 98320 FMV FEDERATION HOUSING SUPPORT SERVICES INC L 100000 FMV K&L HDFC INC L 84814 FMV MANHATTAN WEST ASSOCIATES LP L 287403 FMV BORINQUEN COURT ASSOCIATES LP L 68647 FMV EUCLID HALL ASSOCIATES LP Q 113145 FMV K&L HDFC INC Q 289489 FMV ONE FORTY NINE HOUSING COMPANY Q 342262 FMV MANHATTAN WEST ASSOCIATES LP Q 493142 FMV WESTBOURNE HDFC Q 434274 FMV CLAREMONT PARK ASSOCIATES LP Q 116480 FMV WEST EIGHTIES ASSOCIATES LP Q 87752 FMV BORINQUEN COURT ASSOCIATES LP Q 339202 FMV EUCLID HALL HDFC Q 152167 FMV ONE HUNDRED FORTY ASSOCIATES LP Q 133684 FMV 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. IN ADDITION, WSFSSH MAY ADVANCE FUNDS TO ITS AFFILIATES WHICH ARE DEVELOPING NEW LOW INCOME HOUSING SUCH AS CLAREMONT PARK AFFILIATE. 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. On May 9, 2013, Euclid Hall HDFC, an affiliate of WSFSSH, received contribution of partnership interests from both the General Partner and Limited Partner of Euclid Hall Associates LP (Partnership), which was an affiliate of WSFSSH. Subsequent to receiving the contribution from the Partnership, Euclid Hall HDFC paid the excess reserve funds of $1,971,673 to WSFSSH as a general support contribution to WSFSSH's mission. This contribution received by WSFSSH is reported in Form 990 Part VIII line 1 (d), Schedule B Part I line (8) and in the category C on the Schedule R Part V.