2024-11-05T11:52:10-06:00 2023-12-31 231909723 MCKONLY & ASBURY LLP 415 FALLOWFIELD ROAD CAMP HILL PA 17011 990 2023-01-01 233022558 COMMUNITY STRATEGIES GROUP COMM 5703946273 160 WEST 6TH STREET 105 BLOOMSBURG PA 17815 RICHARD KISNER EXECUTIVE DIRECTOR 5703946273 2024-11-05 1 1 JAMES P SHELLENBERGER P02449735 7177617910 2024-11-05 X 2023 2024-10-15 13:58:12Z RICHARD KISNER 160 WEST 6TH STREET 105 BLOOMSBURG PA 17815 4221761 0 X WWW.CSGPA.ORG X 1999 PA TO DEVELOP HOUSING FOR LOW AND MODERATE-INCOME PERSONS AND TO ENGAGE IN ECONOMIC DEVELOPMENT PROJECTS. 6 6 23 0 0 0 1733387 1796397 2213488 2333705 3247 18079 147887 27435 4098009 4175616 0 0 0 0 1061110 1193623 0 0 874 1598573 1696412 2659683 2890035 1438326 1285581 20611360 23247880 13935257 15363812 6676103 7884068 TO DEVELOP HOUSING FOR LOW AND MODERATE-INCOME PERSONS AND TO ENGAGE IN ECONOMIC DEVELOPMENT PROJECTS. 0 0 334752 319335 COMMUNITY ADVANCEMENT: ALL ACTIVITIES INTENDED TO SUPPORT COMMUNITY IMPROVEMENT THAT ARE NOT DIRECTLY TIED TO A PROJECT ALREADY IN PRE-DEVELOPMENT STAGE OR LATER. THIS INCLUDES, BUT IS NOT LIMITED TO, TIME COMMITTED TO COMMUNITY LEADERSHIP POSITIONS (SUCH AS COALITIONS, BOARDS, AND ADVISORY COUNCILS), PROJECT RESEARCH (SUCH AS TRAVEL TO INSPECT PROPERTIES, COMMISSIONED STUDIES AND PLANS, MEETINGS WITH POTENTIAL FUNDERS NOT TIED TO AN EXISTING PROJECT, OR CONCEPT DESIGNS), FUNDRAISING FOR GENERAL OPERATIONS, MARKETING, AND ADVOCACY. 2068170 1972918 HOUSING AND COMMUNITY DEVELOPMENT: ALL ACTIVITIES RELATED TO PROJECTS THAT HAVE REACHED PLANNING, FUNDRAISING, DEVELOPMENT, CONSTRUCTION, COMPLIANCE, AND OPERATIONAL STAGES. THIS INCLUDES, BUT IS NOT LIMITED TO, GRANT WRITING, CONSTRUCTION, FUNDING COMPLIANCE PAPERWORK, AND PROPERTY MANAGEMENT. 72213 68887 OTHER PROGRAM ACTIVITIES: ALL CSG WORK THAT DOES NOT FIT INTO THE COMMUNITY ADVANCEMENT OR DEVELOPMENT DESCRIPTIONS. THESE ACTIVITIES TEND TO BE MORE PROGRAMMATIC IN NATURE, SUCH AS THE ADMINISTRATION OF THE FIRST TIME HOME BUYERS ASSISTANCE AND REVOLVING CAR PROGRAMS, AND PROFESSIONAL DEVELOPMENT. 2475135 1 1 0 0 0 0 0 0 0 0 1 0 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 2 0 23 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X KEN MUELLER 5707849373 160 WEST 6TH STREET SUITE 105 BLOOMSBURG PA 17815 HEATHER FELDHAUS ACTING PRESIDENT 1.00 0.00 X X 0 0 0 ELIZABETH MASICH SECRETARY 1.00 0.00 X X 0 0 0 DARRELL FREDERICK TREASURER 1.00 0.00 X X 0 0 0 KATHLEEN LYNN COLUMBIA COUNTY AGING OFFI 1.00 0.00 X 0 0 0 SANDRA SCHWAB COMMUNITY REPRESENTATIVE AND CSG TENANT 1.00 0.00 X 0 0 0 STEVE ENDRESS COMMUNITY REPRESENTATIVE AND CSG TENANT 1.00 0.00 X 0 0 0 RICHARD KISNER EXECUTIVE DIRECTOR 37.50 0.00 X 105571 0 33923 105571 0 33923 1 0 0 0 CHARLES W GRIMM CONSTRUCTION INC PO BOX X WAYMART PA 18472 CONSTRUCTION CONTRACTING 616532 1 526790 1269607 1796397 RENTAL INCOME 531390 1049671 1049671 MANAGEMENT FEES AND OT 531390 911605 911605 DEVELOPMENT FEES 531390 372429 372429 2333705 5445 5445 58779 46145 12634 12634 12634 MISCELLANEOUS REVENUE 531390 27435 27435 27435 4175616 2361140 0 18079 139494 133914 5580 749922 724184 25112 626 102259 98835 3324 100 201948 194859 6941 148 25054 25054 4820 3436 1384 58260 41528 16732 23396 16677 6719 22690 15512 7178 62794 41862 20932 260063 239530 20533 26071 16947 9124 388058 371748 16310 460121 416557 43564 70209 36737 33472 MAINTENANCE 107552 79082 28470 MISCELLANEOUS EXPENSES 102023 10524 91499 PROJECT SUPPORT 75745 1938 73807 VEHICLE EXPENSE 9556 6211 3345 2890035 2475135 414026 874 205477 991231 1163877 1756430 358082 346555 50521 50061 18472571 1580479 15271870 16892092 3131820 2838393 429713 373118 20611360 23247880 348915 1656776 258338 500621 12763343 12377885 200000 199378 364661 629152 13935257 15363812 X 3365474 3538927 3310629 4345141 6676103 7884068 20611360 23247880 X 1285581 -77616 X X 0 1 X 0 1 1 X 152984 386926 914845 1733387 1796397 4984539 152984 386926 914845 1733387 1796397 4984539 4984539 3934 120588 888653 3247 5445 1021867 147887 27435 175322 6181728 12690378 0.80630 0.74340 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1519227 1519227 14925645 1018058 13907587 5343 5343 0 2022356 557078 1465278 16892092 INVESTMENTS IN PROPERTY HELD FOR DEVELOPMENT 2770621 C EQUITY INVESTMENTS IN HOUSING PARTNERSHIPS 67772 C 2838393 DUE TO RELATED ENTITIES 84425 TENANT SECURITY DEPOSITS 81461 REFUNDABLE ADVANCES 463266 629152 X 4175616 0 4175616 0 4175616 2967651 77616 77616 2890035 0 2890035 PART X, LINE 2: CSG IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED IN THE STATEMENT OF ACTIVITIES. CSG ADHERES TO THE PROVISIONS OF ASC 740, INCOME TAXES (ASC 740). ASC 740 ESTABLISHES RULES FOR RECOGNIZING AND MEASURING TAX POSITIONS TAKEN IN AN INCOME TAX RETURN, INCLUDING DISCLOSURES OF UNCERTAIN TAX POSITIONS (UTPS). ASC 740 MANDATES THAT COMPANIES EVALUATE ALL MATERIAL INCOME TAX POSITIONS FOR PERIODS THAT REMAIN OPEN UNDER APPLICABLE STATUTES OF LIMITATION, AS WELL AS POSITIONS EXPECTED TO BE TAKEN IN FUTURE RETURNS. THE UTP RULES THEN IMPOSE A RECOGNITION THRESHOLD ON EACH TAX POSITION. AN ORGANIZATION CAN RECOGNIZE AN INCOME TAX BENEFIT ONLY IF THE POSITION HAS A "MORE LIKELY THAN NOT" (I.E., MORE THAN 50 PERCENT) CHANCE OF BEING SUSTAINED ON THE TECHNICAL MERITS. FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022, CSG HAS TAKEN NO MATERIAL TAX POSITIONS ON ITS APPLICABLE TAX FILINGS THAT DO NOT MEET THE "MORE LIKELY THAN NOT" THRESHOLD. AS A RESULT, NO AMOUNT FOR UTPS HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. MANAGEMENT BELIEVES IT IS NOT SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2020. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON EXTINGUISHMENT OF DEBT 77,616. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S EXECUTIVE DIRECTOR REVIEWS AND SIGNS THE TAX RETURN, AND THEN PROVIDES TO THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C ANY POTENTIAL CONFLICTS OF INTEREST ARE BROUGHT BEFORE THE BOARD AND MONITORED. THERE IS A SECTION IN THE PERSONNEL POLICY HANDBOOK, SECTION 8, TITLED "WORK RULES AND CONDUCT," WHICH PROHIBITS ACTUAL OR POTENTIAL CONFLICTS OF INTEREST, EITHER REAL OR IMPLIED. FORM 990, PART VI, SECTION C, LINE 19 MADE AVAILABLE UPON REQUEST FORM 990, PART XI, LINE 9: LOSS ON EXTINGUISHMENT OF DEBT -77,616. PART XII, LINE 2C THE PROCESS HAS NOT BEEN CHANGED. COLUMBIA COUNTY REDEVELOPMENT AUTHORITY 700 SAWMILL ROAD BLOOMSBURG PA 17815 231894351 MUNICIPAL AUTHORITY PA 501(C)(3) LINE 7 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0