2024-05-07T13:22:37-04:00 2023-12-31 233041730 SERFASS & SERFASS PC 2010 W BROAD ST BETHLEHEM PA 180183298 990 2023-01-01 141986170 JANET JOHNSTON HOUSENICK AND WILLIAM D HOUSENICK MEMORIAL FOUNDA JANE 6106913320 70 EAST BROAD STREET BETHLEHEM PA 18018 WILLIAM LEESON CHAIRMAN OF THE BRD. 6106913320 2024-05-07 true WILLIAM LEESON XXX-XX-XXXX false DIANA L SERFASS CPA P00167143 6106911900 2024-05-07 2023 2023-04-26 12:10:37Z THE HOUSENICK FOUNDATION WILLIAM LEESON 70 EAST BROAD STREET BETHLEHEM PA 18018 94256 false X NONE X 2008 PA THE FOUNDATION EXISTS TO MAKE GRANTS TO BETHLEHEM TOWNSHIP IN THE COUNTY OF NORTHAMPTON TO PROMOTE, PROTECT, PRESERVE, CONSERVE, MAINTAIN AND ENHANCE THE JANET JOHNSTON HOUSENICK AND WILLIAM D. HOUSENICK MEMORIAL PARK SITUATED IN BETHLEHEM TOWNSHIP, NORTHAMPTON COUNTY, PENNSYLVANIA (THE "MEMORIAL PARK") AND THE PARK LAND PREVIOUSLY GIFTED BY JANET J. HOUSENICK AND WILLIAM D. HOUSENICK DURING THEIR LIFETIMES TO THE COUNTY OF NORTHAMPTON, COMMONWEALTH OF PENNSYLVANIA FOR USE AS A PUBLIC PARK (WHICH IS REFERRED TO AS THE "COUNTY PARK"). AN ADDITIONAL PURPOSE OF THE FOUNDATION IS TO ENCOURAGE THE INTEGRATION OF THE MEMORIAL PARK AND THE COUNTY PARK IN ORDER TO ENHANCE THE BEAUTY OF THE PARKS FOR THE PUBLIC'S ENJOYMENT OF THEM. UNDER THE WILL, THE FOUNDATION'S PRINCIPAL AND INCOME MAY ALSO BE EXTENDED FOR GRANTS TO ORGANIZATIONS THAT "QUALIFY AS EXEMPT" UNDER SECTIONS 170(C), 2055(A) AND 2522(A) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED, FOR THE PURPOSES OF PROMOTING, PROTECTING, PRE 3 3 0 0 0 0 73662 61111 0 73662 61111 130000 130000 0 13500 13500 0 0 10708 12121 154208 155621 -80546 -94510 1451024 1501798 0 1451024 1501798 X THE FOUNDATION EXISTS TO MAKE GRANTS TO BETHLEHEM TOWNSHIP IN THE COUNTY OF NORTHAMPTON TO PROMOTE, PROTECT, PRESERVE, CONSERVE, MAINTAIN AND ENHANCE THE JANET JOHNSTON HOUSENICK AND WILLIAM D. HOUSENICK MEMORIAL PARK SITUATED IN BETHLEHEM TOWNSHIP, NORTHAMPTON COUNTY, PENNSYLVANIA (THE "MEMORIAL PARK") AND THE PARK LAND PREVIOUSLY GIFTED BY JANET J. HOUSENICK AND WILLIAM D. HOUSENICK DURING THEIR LIFETIMES TO THE COUNTY OF NORTHAMPTON, COMMONWEALTH OF PENNSYLVANIA FOR USE AS A PUBLIC PARK (WHICH IS REFERRED TO AS THE "COUNTY PARK"). AN ADDITIONAL PURPOSE OF THE FOUNDATION IS TO ENCOURAGE THE INTEGRATION OF THE MEMORIAL PARK AND THE COUNTY PARK IN ORDER TO ENHANCE THE BEAUTY OF THE PARKS FOR THE PUBLIC'S ENJOYMENT OF THEM. UNDER THE WILL, THE FOUNDATION'S PRINCIPAL AND INCOME MAY ALSO BE EXTENDED FOR GRANTS TO ORGANIZATIONS THAT "QUALIFY AS EXEMPT" UNDER SECTIONS 170(C), 2055(A) AND 2522(A) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED, FOR THE PURPOSES OF PROMOTING, PROTECTING, PRE false false 130000 130000 THE FOUNDATION AND TOWNSHIP FINALIZED AN AGREEMENT IN 2018 FOR THE FOUNDATION'S PLEDGE OF 1.30 MILLON TO FUND THE MANSION EXTERIOR RENOVATION PROJECT, PAYABLE OVER TEN YEARS. A SUBSTAINTIAL PART OF THE EXTERIOR RENOVATION WAS COMPLETED IN 2018. THE FULL SCOPE OF EXTERIOR WORK WAS COMPLETED IN 2019. IN 2019-2020 THE FOUNDATION AND THE TOWNSHIP PROCEEDED WITH SHARING THE EXPENSE TO HIRE AN ARCHITECT TO DEVELOP A PLAN FOR INTERIOR MANSION RENOVATIONS, THE COST PROJECTIONS AND POTENTIAL PUBLIC USES FOR THE FACILITIES. THE ARCHITECT'S REPORT WAS DELIVERED IN DECEMBER 2020. THE FOUNDATION PAID ITS ANNUAL PLEDGE INSTALLMENT OF 130,000 PLUS ITS HALF SHARE OF THE ARCHITECT'S INVOICE IN THE AMOUNT OF 24,750 TO THE TOWNSHIP ON DECEMBER 28, 2020. THE FOUNDATION AND TOWNSHIP HAVE ENGAGED DISCUSSIONS OF A SCHEDULE TO COMMENCE THE INTERIOR WORK. 130000 true false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false false true 3 0 true 0 false false false false false false false false false false false false X 3 3 false false false false false false false true true false false true true true true false false true false false X X WILLIAM P LEESON 6106913320 70 EAST BROAD STREET BETHLEHEM PA 18018 TIMOTHY J BRADY VP & TREAS 1.00 0.00 X X 4500 0 0 WILLIAM LEESON CHAIRMAN OF 1.00 0.00 X X 4500 0 0 JOHN M MORGANELLI VP & SEC 1.00 0.00 X X 4500 0 0 13500 false false false 38213 38213 55000 1043 33145 21855 1043 22898 22898 61111 61111 130000 130000 13500 13500 422 422 3350 3350 6379 6379 773 773 DUES AND SUBSCRIPTIONS 815 815 FOREIGN TAXES WITHHELD 382 382 155621 130000 25621 0 5370 7510 186033 54200 1259621 1440088 1451024 1501798 0 0 X 1451024 1501798 1451024 1501798 1451024 1501798 X -94510 145284 X false false false X X X 2 BETHLEHEM TOWNSHIP BETHLEHEM TOWNSHIP 246001363 6 true 130000 0 COUNTY OF NORTHAMPTON COUNTY OF NORTHAMPTON 246000741 6 true 0 0 2 130000 0 true false false false false false false false false false false true false false false false true false true 0 0 73662 61111 73662 61111 0 24208 25621 0 49454 35490 1397920 1346701 248058 182315 0 1645978 1529016 0 0 1645978 1529016 24690 22935 1621288 1506081 56745 52713 0 56745 52713 49454 42036 56745 56745 0 56745 130000 0 0 0 0 0 130000 130000 56745 1.000000000000 56745 0 0 0 93185 130000 130000 353185 0 56745 0 296440 130000 0 130000 0 0 426440 0 36440 130000 130000 130000 PART IV, SECTION D, LINE 2 THE EXPLANATION OF HOW THE ORGANIZATION MAINTAINED A CLOSE AND CONTINUOUS WORKING RELATIONSHIP WITH THE SUPPORTED ORGANIZATIONS IS DESCRIBED BELOW WITH THE DESCRIPTION OF THE ROLE THE ORGANIZATION'S SUPPORTED ORGANIZATIONS PLAYED IN REGARD TO INVESTMENT POLICY, PART IV, SECTION D, LINE 3. PART IV, SECTION D, LINE 3 THE SUPPORTED ORGANIZATIONS ARE BETHLEHEM TOWNSHIP AND NORTHAMPTON COUNTY, LOCAL MUNICIPAL GOVERNMENT AGENCIES, WHICH HAVE TAKEN POSSESSION AND OWNERSHIP OF THE REAL ESTATE AND IMPROVEMENTS CONSTITUTING THE 55 ACRE HOUSENICK MEMORIAL PARK. NORTHAMPTON COUNTY OWNS AN ADJOINING 36 ACRE TRACT KNOWN AS THE ARCHIBALD JOHNSTON CONSERVATION AREA. BOTH TRACTS ARE PART OF THE ORIGINAL ARCHIBALD JOHNSTON ESTATE. JANET JOHNSTON HOUSENICK IS THE DAUGHTER OF ARCHIBALD JOHNSTON. THE DEVELOPMENT OF A COMBINED OR BLENDED PUBLIC PARK IS THE SHARED GOAL OF THE HOUSENICK MEMORIAL FOUNDATION, BETHLEHEM TOWNSHIP AND NORTHAMPTON COUNTY. THE INTERACTION BETWEEN BETHLEHEM TOWNSHIP, NORTHAMPTON COUNTY AND THE HOUSENICK FOUNDATION BOARD OF DIRECTORS IS CHARACTERIZED AS OPEN, COOPERATIVE AND FREQUENT. IN 2014 THERE WERE EXTENSIVE DISCUSSIONS BETWEEN THE TOWNSHIP AND THE FOUNDATION TRUSTEES WHICH LED TO APPROVAL BY THE FOUNDATION BOARD OF TRUSTEES OF A FUNDING REQUEST FROM BETHLHEM TOWNSHIP TOTALING 315,062.00. THIS SUM WILL BE DISTRIBUTED IN EQUAL INCREMENTS OVER THE NEXT THREE YEARS. THE FIRST DISTRIBUTION WAS MADE AS SCHEDULED IN 2014. THIS CONSISTENT AND SUBSTANTIAL FINANCIAL SUPPORT FROM THE FOUNDATION IS NECESSARY TO CONSTRUCT AND REHABILITATE STRUCTURES, FACILITIES AND AMENITIES IN THE PARK NEEDED TO ACCOMPLISH THE BLENDED PARK PROJECT. WITHOUT THE SUPPORT OF THE FOUNDATION, THE PROBABILITY OF COMPLETION OF THE PROJECT IS CONSIDERED REMOTE DUE TO A LACK OF OTHER AVAILABLE DEDICATED FUNDING SOURCES. THERE ARE ALSO ONGOING DISCUSSIONS BETWEEN THE TOWNSHIP, THE FOUNDATION TRUSTEES AND NORTHAMPTON COUNTY RELATED TO THE COUNTY TRANSFERRING OWNERSHIP OF THE ARCHIBALD JOHNSTON CONSERVATION AREA TO THE TOWNSHIP. THE SHARED GOALS OF BETHLEHEM TOWNSHIP, NORTHAMPTON COUNTY AND THE FOUNDATION ARE THE DEVELOPMENT OF THE HOUSENICK PARK REAL ESTATE, RENOVATION OF THE BUILDINGS CURRENTLY ON SITE AND INCREASING ACCESS TO THE PARK FACILITIES BY THE PUBLIC. THE WORK OF ALL PARITES HAS BEEN COOPERATIVE, SUBSTANTIAL, OPEN AND ONGOING. THE SECOND DISTRIBUTION WAS MADE, AS SCHEDULED, IN 2015. THE THIRD DISTRIBUTION WAS MADE ON SCHEDULE IN 2016. ADDITIONAL FUNDS WERE DISTRIBUTED FOR THE EXPENSE OF SECURITY CAMERAS. IN 2017-18 THERE WERE EXTENSIVE NEGOTIATIONS ABOUT THE PROJECT TO PERFORM THE MANSION EXTERIOR STABILIZATION AND RESTORATION. THE PARTIES AGREED TO THE FOUNDATION'S FUNDING OF 1,300,000 FOR THE PROJECT PAYABLE IN TEN (10) EQUAL INSTALLMENTS. THE FIRST PAYMENT OF 130,000 WAS MADE IN DECEMBER 2018, LEAVING NINE PAYMENTS DUE FROM 12/2019 THROUGH 12/2027. THE SECOND OF THE TEN PAYMENTS OF 130,000 WAS MADE IN DECEMBER 2019. IN LATE 2020 THE FOUNDATION RECEIVED THE ARCHITECT'S REPORT ON RECOMMENDED IMPROVEMENTS AND PUBLIC USES FOR THE MANSION AND THE FOUNDATION PAID IT'S 50% SHARE OF THE ARCHITECT'S INVOICE IN ADDITION TO THE THIRD ANNUAL PAYMENT OF 130,000. IN 2021, THE FOUNDATION CONTRIBUTED ITS ANNUAL PLEDGE AMOUNT OF 130,000 (THE FOURTH OF TEN) TOWARD MANSION RENOVATIONS. IN NOVEMBER 2022 THE HMF MADE ITS FIFTH PLEDGED INSTALLMENT PAYMENT OF 130,000 TO BETHLEHEM TOWNSHIP TOWARD FUNDING OF THE MANSION EXTERIOR STABILIZATION PROJECT. ALSO IN 2022, THE TOWNSHIP RENEWED CONSULTATIONS WITH A PROFESSIONAL CONSULTANT REGARDING INTERIOR RENOVATION OF THE MANSION AND PUBLIC USE OF THE MANSION. THE CONSULTATION WORK AND DELIBERATIONS BY THE TOWNSHIP ARE ONGOING. THE TOWNSHIP'S EFFORTS HAVE BEEN DELAYED BY SIGNIFICANT TURNOVER IN THE COMPOSITION OF ELECTED OFFICIALS OF THE TOWNSHIP BOARD OF COMMISSIONERS. IN 2023 THE HMF ISSUED ITS SIXTH PLEDGE PAYMENT OF 130,000 TO BETHLEHEM TOWNSHIP TOWARD PAYMENT FOR THE MANSION EXTERIOR RENOVATION PROJECT. THE HMF AND THE TOWNSHIP ARE IN NEGOTIATIONS OVER A NEW TIMEFRAME FOR COMPLETING THE INTERIOR RENOVATIONS. THIS ALSO INCLUDES COORDINATING EFFORTS TO APPLY FOR GRANT FUNDING OF UP TO 2 MILLION FROM THE STATE OF PENNSYLVANIA TO HELP PAY FOR THE MANSION INTERIOR RENOVATIONS. false BETHLEHEM TOWNSHIP 4229 EASTON AVENUE BETHLEHEM PA 18020 246001363 130000 MAINTAIN/RESTORE 1 FORM 990 - ORGANIZATION'S MISSION THE FOUNDATION EXISTS TO MAKE GRANTS TO BETHLEHEM TOWNSHIP IN THE COUNTY OF NORTHAMPTON TO PROMOTE, PROTECT, PRESERVE, CONSERVE, MAINTAIN AND ENHANCE THE JANET JOHNSTON HOUSENICK AND WILLIAM D. HOUSENICK MEMORIAL PARK SITUATED IN BETHLEHEM TOWNSHIP, NORTHAMPTON COUNTY, PENNSYLVANIA (THE "MEMORIAL PARK") AND THE PARK LAND PREVIOUSLY GIFTED BY JANET J. HOUSENICK AND WILLIAM D. HOUSENICK DURING THEIR LIFETIMES TO THE COUNTY OF NORTHAMPTON, COMMONWEALTH OF PENNSYLVANIA FOR USE AS A PUBLIC PARK (WHICH IS REFERRED TO AS THE "COUNTY PARK"). AN ADDITIONAL PURPOSE OF THE FOUNDATION IS TO ENCOURAGE THE INTEGRATION OF THE MEMORIAL PARK AND THE COUNTY PARK IN ORDER TO ENHANCE THE BEAUTY OF THE PARKS FOR THE PUBLIC'S ENJOYMENT OF THEM. UNDER THE WILL, THE FOUNDATION'S PRINCIPAL AND INCOME MAY ALSO BE EXTENDED FOR GRANTS TO ORGANIZATIONS THAT "QUALIFY AS EXEMPT" UNDER SECTIONS 170(C), 2055(A) AND 2522(A) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED, FOR THE PURPOSES OF PROMOTING, PROTECTING, PRESERVING, CONSERVING, MAINTAINING AND ENHANCING THE MEMORIAL PARK AND THE COUNTY PARK. FORM 990, PAGE 2, PART III, LINE 4A THE FOUNDATION AND TOWNSHIP FINALIZED AN AGREEMENT IN 2018 FOR THE FOUNDATION'S PLEDGE OF 1.30 MILLON TO FUND THE MANSION EXTERIOR RENOVATION PROJECT, PAYABLE OVER TEN YEARS. A SUBSTAINTIAL PART OF THE EXTERIOR RENOVATION WAS COMPLETED IN 2018. THE FULL SCOPE OF EXTERIOR WORK WAS COMPLETED IN 2019. IN 2019-2020 THE FOUNDATION AND THE TOWNSHIP PROCEEDED WITH SHARING THE EXPENSE TO HIRE AN ARCHITECT TO DEVELOP A PLAN FOR INTERIOR MANSION RENOVATIONS, THE COST PROJECTIONS AND POTENTIAL PUBLIC USES FOR THE FACILITIES. THE ARCHITECT'S REPORT WAS DELIVERED IN DECEMBER 2020. THE FOUNDATION PAID ITS ANNUAL PLEDGE INSTALLMENT OF 130,000 PLUS ITS HALF SHARE OF THE ARCHITECT'S INVOICE IN THE AMOUNT OF 24,750 TO THE TOWNSHIP ON DECEMBER 28, 2020. THE FOUNDATION AND TOWNSHIP HAVE ENGAGED DISCUSSIONS OF A SCHEDULE TO COMMENCE THE INTERIOR WORK. FORM 990, PAGE 6, PART VI, LINE 11B ALL BOARD DIRECTORS ARE GIVEN A COPY OF FORM 990 TO REVIEW BEFORE IT IS FILED. ALSO, AS PART OF THE REVIEW PROCESS, THE 990 TAX PREPARER IS AVAILABLE TO THE THREE MEMBERS OF THE BOARD OF DIRECTORS TO DISCUSS THE FORM 990 PRIOR TO ITS BEING FILED. FORM 990, PAGE 6, PART VI, LINE 12C EACH DIRECTOR IS REQUIRED TO PROMPTLY DISCLOSE TO THE OTHER DIRECTORS ANY OF THEIR INTERESTS AND THOSE OF THEIR FAMILY MEMBERS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST. THE UNAFFECTED REMAINING DIRECTORS WILL REVIEW AND DETERMINE WHETHER A CONFLICT EXISTS. DIRECTORS WHO ARE DETERMINED TO HAVE A CONFLICT ARE NOT TO PARTICIPATE IN BOARD OF DIRECTORS' DELIBERATIONS AND DECISIONS INVOLING THE TRANSACTION IN QUESTION. FORM 990, PAGE 6, PART VI, LINE 15A THE THREE BOARD MEMBERS ARE ALSO THE OFFICERS OF THE ORGANIZATION (PRESIDENT, VP AND TREASURER, VP AND SECRETARY). COMPENSATION TO EACH BOARD MEMBER IS PAID FOR SERVICE AS A MEMBER OF THE BOARD, AND ALL BOARD MEMBERS RECEIVE EQUAL COMPENSATION. THE BOARD OF DIRECTORS DETERMINES THE AMOUNT OF COMPENSATION PAYABLE TO THE BOARD OF DIRECTORS ON AN ANNUAL BASIS, AND REVIEWS DATA FURNISHED BY THE ASSOCIATION OF SMALL FOUNDATIONS FOR BOARD MEMBERS WITH COMPARABLE POSITIONS AT SIMILARLY SIZED ORGANIZATIONS. THE BOARD MAKES DOCUMENTATION AND ENGAGES IN RECORDKEEPING REGARDING THIS SUBJECT. THIS PROCESS WAS LAST UNDERTAKEN WITHIN THE PRECEDING 12 MONTHS. FORM 990, PAGE 6, PART VI, LINE 18 COPIES ARE AVAILABLE UPON REQUEST. COPIES ARE ALSO FORWARDED TO THE TOWNSHIP AND COUNTY OFFICES, BOTH OF WHICH ARE PUBLIC AGENCIES AND WHOSE RECORDS ARE AVAILABLE FOR INSPECTION BY THE PUBLIC. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS AND THE CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE SAME ARE AVAILABLE FOR REVIEW AT THE OFFICES OF THE PRINCIPAL OFFICER. COPIES OF ALL THIS MATERIAL HAVE BEEN FURNISHED TO BOTH THE TOWNSHIP OFFICES AND COUNTY OFFICES, BOTH OF WHICH ARE PUBLIC AGENCIES. FORM 990, PART XI, LINE 9 ROUNDING ADJUSTMENT 0