2024-05-23T10:55:54-05:00 2022-12-31 221732349 WISS & COMPANY LLP 100 CAMPUS DRIVE FLORHAM PARK NJ 07932 990 2022-01-01 132666921 FIND AID FOR THE AGED INC C/O PROJECT FIND FIND 2128740300 160 WEST 71ST STREET 2F NEW YORK NY 10023 MARK JENNINGS EXECUTIVE DIRECTOR 2128740300 2024-05-23 1 MARK JENNINGS XXX-XX-XXXX 0 DIANA MILLER P01597612 9739949400 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z X MARK JENNINGS 160 WEST 71ST STREET 2F NEW YORK NY 10023 10762247 0 X WWW.PROJECTFIND.ORG X 1969 NY THE ORGANIZATION'S PRIMARY PURPOSE IS TO DEVELOP, CONDUCT AND ADMINISTER PROGRAMS FOR THE ELDERLY ON NEW YORK CITY'S WEST SIDE. THESE PROGRAMS PROVIDE MEALS, RECREATIONAL AND SOCIAL ACTIVITIES, SOCIAL SERVICES AND HOUSING FOR SENIOR CITIZENS. 15 14 96 111 0 0 5349722 4877072 667948 883183 211188 2986289 117178 945888 6346036 9692432 0 0 0 0 3534342 3625359 0 0 205133 1512345 2433566 5046687 6058925 1299349 3633507 22789660 26992201 2435261 3795123 20354399 23197078 THE ORGANIZATION'S PRIMARY PURPOSE IS TO DEVELOP, CONDUCT AND ADMINISTER PROGRAMS FOR THE ELDERLY ON NEW YORK CITY'S WEST SIDE. THESE PROGRAMS PROVIDE MEALS, RECREATIONAL AND SOCIAL ACTIVITIES, SOCIAL SERVICES AND HOUSING FOR SENIOR CITIZENS. 0 0 4324316 883183 THE ORGANIZATION'S PRIMARY PURPOSE IS TO DEVELOP, CONDUCT AND ADMINISTER PROGRAMS FOR THE ELDERLY ON NEW YORK CITY'S WEST SIDE. THESE PROGRAMS PROVIDE MEALS, RECREATIONAL AND SOCIAL ACTIVITIES, SOCIAL SERVICES AND HOUSING FOR SENIOR CITIZENS. THE ORGANIZATION SERVED 150,537 MEALS IN 2022. THEY PROVIDED 946 EDUCATION/RECREATION CLASSES, 583 NUTRITION/EDUCATION CLASSES, 3,868 HEALTH MANAGEMENT AND HEALTH PROMOTION CLASSES, 704 ART AND CULTURE CLASSES AND 12,463 EXERCISE CLASSES. THEY ALSO PROVIDED TECHNICAL/COMPUTER ASSISTANCE TO 324 CLIENTS AS WELL AS ASSISTING 2,088 CLIENTS WITH CASE ASSISTANCE AND MEDICAID ISSUES AND 2,460 CLIENTS WITH INFORMATION REFERRAL. THE SERVICE LEVELS INCREASED THIS YEAR AS THE SEVERITY OF COVID-19 PANDEMIC DECREASES. 4324316 1 1 0 0 0 0 0 0 0 0 1 1 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 55 0 1 96 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X X DEON LEWIS CONTROLLER 2128740300 160 WEST 71ST STREET 2F NEW YORK NY 10023 JANE E SILVERMAN CHAIR 1.00 3.00 X X 0 0 0 JOHN CRANE VICE-CHAIR 1.00 X X 0 0 0 PHYLIS SIMON BOARD MEMBER 1.00 X 0 0 0 CONSTANCE TEMPEL BOARD MEMBER 1.00 X 0 0 0 DANIEL LAND PARCERISAS BOARD MEMBER 1.00 X 0 0 0 IVAN ARMSTRONG OUTGOING BOARD MEMBER (9/2022) 1.00 3.00 X 0 0 0 JEFFREY FOX BOARD MEMBER 1.00 1.00 X 0 0 0 JOHN DUFFELL BOARD MEMBER 1.00 X 0 0 0 JOSEPH CAMERATA BOARD MEMBER 1.00 X 0 0 0 RONALD CREAMER JR BOARD MEMBER 1.00 X 0 0 0 JOHN SHEEHAN BOARD MEMBER 1.00 X 0 0 0 SHELDON FOX BOARD MEMBER 1.00 2.00 X 0 0 0 GORDON HOUGH BOARD MEMBER 1.00 X 0 0 0 MEGAN ALTIDOR BOARD MEMBER 1.00 X 0 0 0 DAVID GILLCRIST EXECUTIVE DIRECTOR 37.00 3.00 X X 340171 0 24080 MARK JENNINGS ASSOC. EXECUTIVE DIRECTOR 17.50 17.50 X 164991 0 22305 DEON LEWIS CONTROLLER 35.00 X 94470 0 28241 KATHLEEN FITZGIBBONS DIR. OF COM. & DEV. 35.00 X 104010 0 25362 PORSHA HALL DIR. OF COM. RELATIONS 35.00 X 96818 0 15172 SOPHIA S ROSS DIR. PROPERTY MGMT 35.00 X 104308 0 17271 904768 0 132431 4 0 1 0 0 4509814 367258 12500 4877072 PROPERTY MANAGEMENT FEES 531390 798038 798038 PROGRAM INCOME 531390 58031 58031 ADMINISTRATIVE FEES 531390 13984 13984 PARTNERSHIP MANAGEMENT FEES 531390 13130 13130 883183 151538 151538 941598 0 941598 941598 941598 1085553 2819013 1069815 0 15738 2819013 2834751 2834751 3585 0 3585 3585 MISCELLANEOUS 531390 705 705 705 9692432 883183 0 3932177 X 1037199 783390 209542 44267 2123345 1613125 420416 89804 48124 34896 11048 2180 161104 116820 36984 7300 255587 185333 58674 11580 43722 13472 29772 478 72000 22186 49028 786 29 29 618542 190600 421187 6755 292168 191283 74887 25998 74346 28747 44888 711 209510 192886 16624 817 355 210 252 107596 82018 25578 172808 87870 84546 392 FOOD 533540 533335 205 REPAIRS AND MAINTENANCE 230514 201471 28061 982 MISCELLANEOUS 44354 19265 11441 13648 BAD DEBT EXPENSE 33620 27264 6356 6058925 4324316 1529476 205133 516491 1398561 3839 3830 1122611 1321385 899863 893455 479129 1113809 2001728 873832 1214475 1127896 4059862 3319199 7534485 1342926 6958905 16471140 22789660 26992201 881420 614004 803869 1826182 749972 1354937 2435261 3795123 X 7903169 9312566 12451230 13884512 20354399 23197078 22789660 26992201 3633507 -790828 0 X X 0 1 X 1 1 1 X 3556365 3649071 17311497 5349722 4877072 34743727 3556365 3649071 17311497 5349722 4877072 34743727 34743727 947023 931197 15327 160743 1093136 3147426 62823 62823 1600 1771 5503 6882 4290 20046 37974022 4408334 0.91490 0.91370 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2018 AMOUNT: $ 1,600. 2019 AMOUNT: $ 1,771. 2020 AMOUNT: $ 5,503. 2021 AMOUNT: $ 6,882. 2022 AMOUNT: $ 705. FUNDRAISING - 2022 AMOUNT: $ 3,585. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 285995 285995 0 1611796 515345 1096451 103937 72492 31445 1127896 MUTUAL FUNDS 934334 F EXCHANGE TRADED EQUITY FUNDS 2238324 F INVESTMENT AT COST 146541 C 3319199 UTILITY AND SECURITY DEPOSITS 915 DUE FROM AFFILIATES 16470225 16471140 OPERATING LEASE LIABILITY 1354937 1354937 X PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND, THEREFORE, HAS MADE NO PROVISION FOR FEDERAL OR STATE INCOME TAXES IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION HAS ALSO BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE ("IRS") NOT TO BE A "PRIVATE ORGANIZATION" WITHIN THE MEANING OF SECTION 509(A)(1) OF THE INTERNAL REVENUE CODE AND THEREFORE HAS BEEN DETERMINED TO BE A PUBLIC CHARITY UNDER THE INTERNAL REVENUE CODE. OTHER SIGNIFICANT TAX POSITIONS INCLUDE ITS DETERMINATION OF WHETHER ANY AMOUNTS ARE SUBJECT TO UNRELATED BUSINESS INCOME TAX ("UBIT"). MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION HAD NO ACTIVITIES SUBJECT TO UBIT IN THE YEARS ENDED DECEMBER 31, 2022 AND 2021. ALL SIGNIFICANT TAX POSITIONS HAVE BEEN CONSIDERED BY MANAGEMENT AND IT HAS BEEN DETERMINED THAT ALL TAX POSITIONS WOULD BE SUSTAINED UPON EXAMINATION BY TAX AUTHORITIES. THE ORGANIZATION IS REQUIRED TO FILE FORM 990 (RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX) AND ANNUAL REPORTS IN NEW YORK, WHICH ARE SUBJECT TO FEDERAL AND STATE EXAMINATIONS, GENERALLY UP TO THREE YEARS, FROM THE EXTENDED DUE DATE OF THE TAX RETURN. THE FEDERAL AND STATE FORMS FOR 2019 THROUGH 2021 ARE OPEN TO FEDERAL AND STATE EXAMINATION AS OF DECEMBER 31, 2022. X X 0 0 0 0 0 0 0 0 0 DAVID GILLCRIST EXECUTIVE DIRECTOR 340171 0 0 0 0 0 9147 0 14933 0 364251 0 0 0 MARK JENNINGS ASSOC. EXECUTIVE DIRECTOR 164991 0 0 0 0 0 8333 0 13972 0 187296 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION WILL DISTRIBUTE A COMPLETE COPY OF THE 990 RETURN FOR ALL VOTING MEMBERS OF THE BOARD TO REVIEW, ELECTRONICALLY, PRIOR TO ITS SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EVERY BOARD MEMBER MUST SIGN A CONFLICT OF INTEREST STATEMENT. ALSO, ALL BOARD MEMBERS MUST IDENTIFY ANY ELECTED OFFICIALS THEY OR FAMILY MEMBERS HAVE A FINANCIAL INTEREST WITH. BOARD MEMBERS MUST DISCLOSE AND IDENTIFY ANY POTENTIAL CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR PROFESSIONAL STAFF IS REVIEWED ANNUALLY BY THE BOARD AS PART OF THE ANNUAL AGENCY BUDGET APPROVAL PROCESS. ANNUAL SALARY INCREASES ARE BASED UPON SUFFICIENCY OF PROJECTED REVENUE STREAMS AND INDUSTRY NORMS. SALARY SURVEYS WERE REVIEWED FROM SIMILAR SIZED ORGANIZATIONS FOR ALL SENIOR LEVEL POSITIONS IN 2018, INCLUDING DEPUTY DIRECTOR AND COMPTROLLER. FORM 990, PART VI, SECTION C, LINE 19 THE FORM 990 WILL BE POSTED ON THE ORGANIZATION'S WEBSITE PRIOR TO THE EXTENDED DUE DATE OF THE TAX RETURN AND IS AVAILABLE UPON WRITTEN REQUEST. THE AUDITED FINANCIAL STATEMENTS ARE ALSO AVAILABLE UPON WRITTEN REQUEST. FORM 990, PART IX, LINE 11G OTHER FEES: PROGRAM SERVICE EXPENSES 190,600. MANAGEMENT AND GENERAL EXPENSES 421,187. FUNDRAISING EXPENSES 6,755. TOTAL EXPENSES 618,542. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS. FOR THE YEAR END 12/31/22, THE ORGANIZATION DID NOT CHANGE ITS SELECTION OF AN INDEPENDENT AUDITOR. FORM 990 AMENDED SECTIONS AND SCHEDULES: DUE TO CERTAIN INFORMATIONAL ERRORS DISCOVERED BY MANAGEMENT SUBSEQUENT TO FILING, THE RETURN HAS BEEN AMENDED TO REFLECT CHANGES TO THE FOLLOWING FORM 990 SECTIONS: PART I, SUMMARY - PART I, LINE 8, CURRENT YEAR COLUMN - ORIGINALLY REPORTED $4,864,572 CHANGED TO $4,877,072. PART I, LINE 12, CURRENT YEAR COLUMN - ORIGINALLY REPORTED $9,679,932 CHANGED TO $9,692,432. PART I, LINE 17, CURRENT YEAR COLUMN - ORIGINALLY REPORTED $2,421,066 CHANGED TO $2,433,566. PART I, LINE 18, CURRENT YEAR COLUMN - ORIGINALLY REPORTED $6,046,425 CHANGED TO $6,058,925. STATEMENT OF REVENUE - PART VIII, LINE 1F - ORIGINALLY REPORTED $354,758 CHANGED TO $367,258. PART VIII, LINE 12 - ORIGINALLY REPORTED $9,679,932 CHANGED TO $9,692,432. STATEMENT OF FUNCTIONAL EXPENSE - PART IX, LINE 5, COL. B. - ORIGINALLY REPORTED $795,341 CHANGED TO $783,390. PART IX, LINE 5, COL. C. - ORIGINALLY REPORTED $197,591 CHANGED TO $209,542. PART IX, LINE 7, COL. B. - ORIGINALLY REPORTED $1,641,173 CHANGED TO $1,613,125. PART IX, LINE 7, COL. C. - ORIGINALLY REPORTED $392,368 CHANGED TO $420,416. PART IX, LINE 11B, COL. B. - ORIGINALLY REPORTED $34,625 CHANGED TO $13,472. PART IX, LINE 11B, COL. C. - ORIGINALLY REPORTED $8,619 CHANGED TO $29,772. PART IX, LINE 11C, COL. B. - ORIGINALLY REPORTED $57,021 CHANGED TO $22,186. PART IX, LINE 11C, COL. C. - ORIGINALLY REPORTED $14,193 CHANGED TO $49,028. PART IX, LINE 11G, COL. B. - ORIGINALLY REPORTED $489,855 CHANGED TO $190,600. PART IX, LINE 11G, COL. C. - ORIGINALLY REPORTED $121,932 CHANGED TO $421,187. PART IX, LINE 14, COL. B. - ORIGINALLY REPORTED $56,966 CHANGED TO $28,747. PART IX, LINE 14, COL. C. - ORIGINALLY REPORTED $16,669 CHANGED TO $44,888. PART IX, LINE 16, COL. B. - ORIGINALLY REPORTED $184,916 CHANGED TO $192,886. PART IX, LINE 16, COL. C. - ORIGINALLY REPORTED $24,594 CHANGED TO $16,624. PART IX, LINE 17, COL. B. - ORIGINALLY REPORTED $395 CHANGED TO $355. PART IX, LINE 17, COL. C. - ORIGINALLY REPORTED $420 CHANGED TO $210. PART IX, LINE 17, COL. D. - ORIGINALLY REPORTED $2 CHANGED TO $252. PART IX, LINE 22, COL. B. - ORIGINALLY REPORTED $103,034 CHANGED TO $82,018. PART IX, LINE 22, COL. C. - ORIGINALLY REPORTED $4,562 CHANGED TO $25,578. PART IX, LINE 24C, COL. A. - ORIGINALLY REPORTED $33,620 CHANGED TO $44,354. PART IX, LINE 24C, COL. B. - ORIGINALLY REPORTED $33,620 CHANGED TO $19,265. PART IX, LINE 24C, COL. C. - ORIGINALLY REPORTED $0 CHANGED TO $11,441. PART IX, LINE 24C, COL. D. - ORIGINALLY REPORTED $0 CHANGED TO $13,648. PART IX, LINE 24D, COL. A. - ORIGINALLY REPORTED $31,854 CHANGED TO $33,620. PART IX, LINE 24D, COL. B. - ORIGINALLY REPORTED $15,411 CHANGED TO $27,264. PART IX, LINE 24D, COL. C. - ORIGINALLY REPORTED $16,389 CHANGED TO $6,356. PART IX, LINE 24D, COL. D. - ORIGINALLY REPORTED $54 CHANGED TO $0. PART IX, LINE 25, COL. A. - ORIGINALLY REPORTED $6,046,425 CHANGED TO $6,058,925. PART IX, LINE 25, COL. B. - ORIGINALLY REPORTED $4,763,365 CHANGED TO $4,324,216. PART IX, LINE 25, COL. C. - ORIGINALLY REPORTED $1,091,771 CHANGED TO $1,529,476. PART IX, LINE 25, COL. D. - ORIGINALLY REPORTED $191,289 CHANGED TO $205,133. BALANCE SHEET - PART X, LINE 9, END OF YEAR COLUMN - ORIGINALLY REPORTED $1,109,977 CHANGED TO $1,113,809. PART X, LINE 15, END OF YEAR COLUMN - ORIGINALLY REPORTED $16,474,972 CHANGED TO $16,471,140. RECONCILIATION OF NET ASSETS - PART XI, LINE 1 - ORIGINALLY REPORTED $9,679,932 CHANGED TO $9,692,432. PART XI, LINE 2 - ORIGINALLY REPORTED $6,046,425 CHANGED TO $6,058,925. PART XI, LINE 4 - ORIGINALLY REPORTED $19,940,148 CHANGED TO $20,354,399. PART XI, LINE 8 - ORIGINALLY REPORTED $414,251 CHANGED TO $0. 2021 RESTATEMENT OF FINANCIAL STATEMENTS THE ORGANIZATION RESTATED ITS FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2021, TO REFLECT THE FOLLOWING CHANGES TO THE PRIOR YEAR STATEMENT OF REVENUE AND PART I, SUMMARY: PART I, LINE 8, PRIOR YEAR COLUMN - CONTRIBUTIONS INCREASED FROM $4,935,471 TO $5,349,722, AN INCREASE OF $414,251. PART I, LINE 12, PRIOR YEAR COLUMN - TOTAL REVENUE INCREASED FROM $5,931,785 TO $6,346,036, AN INCREASE OF $414,251. PART I, LINE 19, PRIOR YEAR COLUMN - REVENUE LESS EXPENSES INCREASED FROM $885,098 TO $1,299,349, AN INCREASE OF $414,251. PART I, LINE 20, PRIOR YEAR COLUMN - TOTAL ASSETS INCREASED FROM $22,375,409 TO $22,789,660, AN INCREASE OF $414,251. PART I, LINE 22, PRIOR YEAR COLUMN - NET ASSETS INCREASED FROM $19,940,148 TO $20,354,399, AN INCREASE OF $414,251. THE ORGANIZATION RESTATED ITS FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2021, TO REFLECT THE FOLLOWING CHANGES TO THE PRIOR YEAR BALANCE SHEET: RESTATED PRIOR YEAR BALANCE SHEET - PART X, LINE 4, PRIOR YEAR COLUMN - AN INCREASE IN ACCOUNT RECEIVABLE FROM $485,612 TO $899,863, AN INCREASE OF $414,251. PART X, LINE 9, PRIOR YEAR COLUMN - AN INCREASE IN PREPAID EXPENSE FROM $476,129 TO $479,129, AN INCREASE OF $3,000. PART X, LINE 15, PRIOR YEAR COLUMN - A DECREASE IN OTHER ASSETS FROM $6,961,905 TO $6,958,905, A DECREASE OF $3,000. PART X, LINE 16, PRIOR YEAR COLUMN - AN INCREASE IN TOTAL ASSETS FROM $22,375,409 TO $22,789,660, AN INCREASE OF $414,251. PART X, LINE 17, PRIOR YEAR COLUMN - AN INCREASE IN ACCOUNT PAYABLE FROM $651,932 TO $881,420, AN INCREASE OF $229,488. PART X, LINE 19, PRIOR YEAR COLUMN - A DECREASE IN DEFERRED REVENUE FROM $1,033,357 TO $803,869, A DECREASE OF $229,488. PART X, LINE 27, PRIOR YEAR COLUMN - AN INCREASE IN NET ASSETS WITHOUT DONOR RESTRICTIONS FROM $6,733,023 TO $7,903,169, AN INCREASE OF $1,170,146. PART X, LINE 28, A DECREASE IN NET ASSETS WITH DONOR RESTRICTIONS FROM $13,207,125 TO $12,451,230, A DECREASE OF $755,895. PART X, LINE 32, PRIOR YEAR COLUMN - AN INCREASE IN TOTAL NET ASSETS FROM $19,940,148 TO $20,354,399, AN INCREASE OF $414,251. HAMILTON HOUSING DEVELOPMENT COMPANY INC 160 WEST 71ST STREET NEW YORK NY 10023 132726813 HOUSING AND SUPPORT SERVICES TO LOW INCOME OLDER ADULTS AT HAMILTON HOUSE. NY 501(C)(3) LINE 10 FIND AID FOR THE AGED INC 1 HARGRAVE HDFC 160 WEST 71ST STREET NEW YORK NY 10023 522334101 HOUSING AND SUPPORT SERVICES TO LOW INCOME OLDER ADULTS AT HARGRAVE HOUSE. NY 501(C)(3) LINE 10 FIND AID FOR THE AGED INC 1 WOODSTOCK HDFC FOR SENIOR CITIZENS 160 WEST 71ST STREET NEW YORK NY 10023 510173450 HOUSING AND SUPPORT SERVICES TO LOW INCOME OLDER ADULTS AT WOODSTOCK HOTEL. NY 501(C)(3) LINE 10 FIND AID FOR THE AGED INC 1 FIND AID FOR THE AGED POOLED TRUST 160 WEST 71ST STREET NEW YORK NY 10023 137207974 QUALIFIED DISABILITY TRUST NY N/A T 0 PARK 79 HDFC 160 WEST 71ST STREET NEW YORK NY 10023 851044931 HOUSING AND SUPPORT SERVICES TO LOW INCOME OLDER ADULTS. NY FIND AID FOR THE AGED INC C 31836 31836 1.00000 1 0 0 0 1 0 0 0 0 0 1 1 1 1 1 1 1 1 0 0 WOODSTOCK HDFC FOR SENIOR CITIZENS D 100000 CASH