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OWNS AND OPERATES A 32 UNIT APARTMENT COMPLEX FOR LOW-INCOME ELDERLY INDIVIDUALS. ALL EXPENSES ARE ATTRIBUTED TO THE FACILITY. 326852 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 X TENANT ASSISTANCE PAYMENTS 161822 TENANT RENTAL PAYMENTS, NET 89805 CABLE & UTILITIES 8396 MANAGER'S APT. REVENUE 7925 LAUNDRY & VENDING 2354 DAMAGES AND CLEANING FEES 410 SPECIAL CLAIMS REVENUE 212 14 14 14 270924 270938 1A PROVIDE HOUSING TO LOW INCOME INDIVDUALS. PRIMARY FUNDING PROVIDED BY THE US DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT THROUGH CONTINUING HAP RENTAL ASSISTANCE. 1B QUALIFYING TENANTS' RENTS FOR HOUSING. 1C ACTIVITY SUPPORTING LOW-INCOME HOUSING FUNCTION. 1D ACTIVITY SUPPORTING LOW-INCOME HOUSING FUNCTION. 1E ACTIVITY SUPPORTING LOW-INCOME HOUSING FUNCTION. false false false false false false false false false true WEST VIRGINIA AFL-CIO 501(C)(5) COMMON BOARD OF DIRECTORS WV AFL-CIO UNITY CTR 501(C)(2) COMMON BOARD OF DIRECTORS AUDITING EXPENSE 4767 4767 BUILDING 1997-12-01 2262962 1333948 STRAIGHT LINE 40.0000 56574 56574 COMPAQ PRESARIO 1998-02-15 1273 1273 STRAIGHT LINE 5.0000 CHAIN LINK FENCE 1998-06-15 8062 8062 STRAIGHT LINE 15.0000 SIGN 1998-09-19 1152 1152 STRAIGHT LINE 10.0000 TRASH COMPACTOR 1999-09-17 901 901 STRAIGHT LINE 8.0000 FRONT LOADING WASHER 2001-02-14 995 995 STRAIGHT LINE 8.0000 MINOLTA EP2152 COPIER 2001-03-28 695 695 STRAIGHT LINE 5.0000 A/C COMPRESSOR 2002-06-15 645 645 STRAIGHT LINE 5.0000 SEAL PARKING LOT 2002-10-01 950 950 STRAIGHT LINE 5.0000 AUTOMATIC DOORS 2003-01-01 3920 3920 STRAIGHT LINE 10.0000 MAINT EQUIP - SNOW BLOW 2004-12-12 798 798 STRAIGHT LINE 5.0000 DIGITAL PRINTER 2005-06-30 1200 1200 STRAIGHT LINE 5.0000 ELECTROLUX SWEEPER 2005-08-31 335 335 STRAIGHT LINE 5.0000 COMPUTER SOFTWARE 2006-05-22 600 600 STRAIGHT LINE 3.0000 CARPET 2006-11-16 2149 2149 STRAIGHT LINE 7.0000 FLOORING 2007-10-09 854 854 STRAIGHT LINE 7.0000 PANIC DEVICES 2008-05-31 605 605 STRAIGHT LINE 7.0000 TRAP INSULATION 2008-06-06 1174 1174 STRAIGHT LINE 5.0000 FREEZER/REFRIGERATOR 2008-06-06 907 907 STRAIGHT LINE 5.0000 CARPET 2008-06-30 1656 1656 STRAIGHT LINE 7.0000 CARPET 2008-06-30 1692 1692 STRAIGHT LINE 7.0000 CARPET 2008-06-30 1692 1692 STRAIGHT LINE 7.0000 LETTER FOR BUILDING 2008-06-30 1401 1401 STRAIGHT LINE 10.0000 CARPET 2008-08-01 554 554 STRAIGHT LINE 7.0000 CARPET 2008-12-22 590 590 STRAIGHT LINE 7.0000 AIR PURIFIERS 2009-06-30 2481 2481 STRAIGHT LINE 7.0000 FRONT LOADING WASHER 2010-11-11 928 928 STRAIGHT LINE 7.0000 CARPET AND TILE 204 2011-10-26 1521 1521 STRAIGHT LINE 7.0000 INSTALL DRAIN SYSTEM & TREE REMOVAL 2011-11-01 6580 4204 STRAIGHT LINE 15.0000 439 439 ROOF REPAIR 2011-12-20 4975 3151 STRAIGHT LINE 15.0000 332 332 COIN OP DRYER 2012-03-14 929 929 STRAIGHT LINE 7.0000 REFRIGERATOR 2012-03-14 458 458 STRAIGHT LINE 7.0000 HVAC - 5 2012-04-11 4125 4125 STRAIGHT LINE 7.0000 CARPET 205 2012-07-02 659 659 STRAIGHT LINE 7.0000 CARPET 101 2012-07-17 1556 1556 STRAIGHT LINE 7.0000 CARPET 107 2012-09-19 826 826 STRAIGHT LINE 7.0000 CARPET 109 2013-01-15 832 832 STRAIGHT LINE 7.0000 CARPET 108 2013-01-16 773 773 STRAIGHT LINE 7.0000 CARPET 102 2013-03-04 737 737 STRAIGHT LINE 7.0000 FRONT DOOR ENTRY SYSTEM 2013-04-22 2499 2071 STRAIGHT LINE 10.0000 250 250 INFRARED DOOR DETECTOR 2013-08-27 1775 1391 STRAIGHT LINE 10.0000 178 178 SEAL AND RESTRIPE PARKING LOT 2013-09-10 2200 2200 STRAIGHT LINE 5.0000 SURGE PROTECTOR 2013-11-14 5525 4190 STRAIGHT LINE 10.0000 552 552 PTAC UNITS - 3 2014-06-24 2857 2857 STRAIGHT LINE 7.0000 20 HP RIDING MOWER 2014-06-30 1329 1329 STRAIGHT LINE 5.0000 HVAC - 6 2015-09-16 4698 3861 STRAIGHT LINE 7.0000 671 671 TORNADO BUNISHER 2015-10-05 1382 1382 STRAIGHT LINE 5.0000 CARPET 206 2015-10-19 559 452 STRAIGHT LINE 7.0000 80 80 CARPET 304 2015-10-19 559 452 STRAIGHT LINE 7.0000 80 80 FIRST FLOOR CARPET 2016-03-28 3085 2314 STRAIGHT LINE 7.0000 441 441 SECOND FLOOR CARPET 2016-03-28 2863 2147 STRAIGHT LINE 7.0000 409 409 THIRD FLOOR CARPET 2016-03-28 2863 2147 STRAIGHT LINE 7.0000 409 409 ACTIVITY ROOMS, 2ND & 3RD FLOORS 2016-03-28 732 549 STRAIGHT LINE 7.0000 104 104 REWIRE NEW LIGHTS AND ADD BALLAST 2016-05-02 3567 2022 STRAIGHT LINE 10.0000 357 357 EXTERIOR STAIR TREADS 2016-05-11 2699 2699 STRAIGHT LINE 5.0000 PAVING, RELINING AND HANDICAP LOGOS 2017-05-16 14750 6023 STRAIGHT LINE 10.0000 1475 1475 PTAC UNITS - 2 2017-06-30 1647 941 STRAIGHT LINE 7.0000 235 235 PTAC UNITS - 15 2017-08-01 10081 5521 STRAIGHT LINE 7.0000 1440 1440 CARPET 303 AND 308 2018-01-26 1061 518 STRAIGHT LINE 7.0000 152 152 WASHER & DRYER 2018-02-05 1566 970 STRAIGHT LINE 7.0000 224 224 120 GAL COMMERCIAL WATER HEATER 2018-08-02 3399 1133 STRAIGHT LINE 10.0000 340 340 SECURITY CAMERA SYSTEMS 2018-12-31 5500 2750 STRAIGHT LINE 5.0000 1100 1100 PTAC UNITS 5 2019-01-22 3483 1203 STRAIGHT LINE 7.0000 497 497 CAPET 202 AND 109 2019-06-14 1167 348 STRAIGHT LINE 7.0000 166 166 SIDE BY SIDE REFRIGERATOR 2019-06-30 1087 310 STRAIGHT LINE 7.0000 155 155 PTAC 6 12,000 BTU 2020-06-30 4137 591 STRAIGHT LINE 7.0000 591 591 PTAC 2 7,500 BTU 2020-06-30 1246 178 STRAIGHT LINE 7.0000 178 178 FRONT LOADING WASHER 2020-06-30 1569 392 STRAIGHT LINE 7.0000 224 224 WASHER & DRYER 2020-06-30 1798 257 STRAIGHT LINE 7.0000 257 257 REFRIGERATOR AND 2 ELEC RANGES 2020-06-30 1449 207 STRAIGHT LINE 7.0000 207 207 ROOF REPLACEMENT 2020-09-22 149860 STRAIGHT LINE 15.0000 9991 9991 COOL/HEAT PUMP - 103 2021-06-29 4425 STRAIGHT LINE 7.0000 632 632 PLANK FLOORING-GROUND LEVEL 2021-06-29 7126 STRAIGHT LINE 7.0000 1018 1018 CARPET 305 2022-02-16 1112 STRAIGHT LINE 5.0000 74 74 LAND IMPROVEMENTS 35241 26052 9189 3450000 BUILDING 2520764 1480460 1040304 BLDGS EQUIP PORTABLE 11680 7190 4490 OFFICE FURNITURE & EQUIPMENT 9268 7618 1650 MAINTENANCE EQUIPMENT 3844 3844 LAND 39289 39289 SECURITY DEPOSITS 14125 16339 16339 RESERVE & REPLACEMENT 40476 61704 61704 EXPENSES MANAGER'S APARTMENT 7925 7925 OFFICE EXPENSE 3132 3132 TELEPHONE/PAGER EXPENSE 1915 1915 ADVERTISING 681 681 CRIMINAL CHECK EXPENSE 138 138 MANAGER BACKUP 130 130 SERVICE CHARGE CHECKING 172 172 TENANT ASSISTANCE PAYMENTS 161822 161822 TENANT RENTAL PAYMENTS, NET 89805 89805 CABLE & UTILITIES 8396 8396 MANAGER'S APT. REVENUE 7925 7925 LAUNDRY & VENDING 2354 2354 DAMAGES AND CLEANING FEES 410 410 SPECIAL CLAIMS REVENUE 212 212 SECURITY DEPOSITS FUNDED 11856 11973 MANAGEMENT FEE 20386 20386 REASON FOR LATE FILING THE TAXPAYER ORIGINALLY ATTEMPTED TO TIMELY ELECTRONICALLY FILE ITS 2021 FORM 990-PF FOR THE YEAR ENDED JUNE 30, 2022, ON JANUARY 11, 2023. THE TAXPAYER HAD TRIED FOR MANY YEARS TO ELECTRONICALLY FILE ITS RETURN WITHOUT SUCCESS AND THUS HAD PAPER-FILED ITS RETURN UNTIL THE TAXPAYER FIRST ACT CHANGED THE FILING PROCEDURE AND REQUIRED THE ELECTRONIC FILING OF FORM 990-PF. THE TAXPAYER RECEIVED E-FILE REJECTION CODE F990-902-01 FOR A DATABASE VALIDATION ERROR CAUSED BY THE EIN NOT BEING CLASSIFIED AS AN EXEMPT ORGANIZATION IN THE IRS DATABASE. A CALL TO THE IRS E-HELP DESK REVEALED THAT THE IRS DATABASE LISTED THE ORGANIZATION AS A NONOPERATING PRIVATE FOUNDATION RATHER THAN AN OPERATING PRIVATE FOUNDATION. NEITHER PRIVATE FOUNDATION CLASSIFICATION IS FACTUALLY CORRECT BASED ON THE ORGANIZATION'S ACTIVITIES. THE TAXPAYER IS CONTEMPORANEOUSLY SUBMITTING FORM 8940 REQUESTING A DETERMINATION THAT THE ORGANIZATION IS, INDEED, A PUBLIC CHARITY. THE TAXPAYER CORRECTED THE REPORTING OF THE ORGANIZATION-TYPE TO MATCH THE IRS DATABASE BY SELECTING NONOPERATING PRIVATE FOUNDATION IN THE TAX PREPARER'S SOFTWARE AND AGAIN ELECTRONICALLY SUBMITTED THE 2021 FORM 990-PF ON MAY 13, 2023. THE RETURN WAS AGAIN REJECTED FOR THE SAME E-FILE REJECTION CODE F990-902-01. THE TAX PREPARER HAS IDENTIFIED A CHECKBOX IN THE PREPARATION SOFTWARE THAT APPARENTLY MUST ALSO BE UNCHECKED TO COMPLETE THE REPORTING OF THE ORGANIZATION AS A NONOPERATING FOUNDATION. THIS CHECKBOX IS LOCATED SEPARATELY FROM ALL OTHER ORGANIZATION-TYPE QUESTIONS/ SELECTIONS, AND HOPEFULLY WILL NOW ALLOW THE ORGANIZATION TO MATCH THE IRS DATABASE. THE TAXPAYER IS ONCE AGAIN ATTEMPTING TO ELECTRONICALLY SUBMIT ITS 2021 FORM 990-PF WHILE AT THE SAME TIME ATTEMPTING TO TIMELY ELECTRONICALLY FILE ITS 2022 FORM 990-PF FOR THE YEAR ENDED JUNE 30, 2023. REQUEST FOR PENALTY ABATEMENT FOR REASONABLE CAUSE THE ORGANIZATION OWNS AND OPERATES A 32-UNIT APARTMENT COMPLEX FOR LOW- INCOME ELDERLY INDIVIDUALS IN ROMNEY, WEST VIRGINIA. IT IS ONE OF 13 SIMILAR RELATED APARTMENT COMPLEXES IN THE STATE UNDER MANAGED BY A SECTION 501(C)(3) MANAGEMENT AGENT. ALL ENTITIES SERVE LOW-INCOME ELDERLY OR DISABLED INDIVIDUALS IN WEST VIRGINIA. ALL BUT TWO OF THESE ENTITIES ARE CORRECTLY REPORTING AS PUBLIC CHARITIES, WHILE THE TAXPAYER AND UNITY HOUSE APARTMENTS, INC. (55-0731330) ARE FILING AS PRIVATE FOUNDATIONS AND APPARENTLY HAVE DONE SO SINCE THEIR RESPECTIVE FORMATIONS IN 1988 AND 1994. ALL ENTITIES RECEIVE TENANT ASSISTANCE PAYMENTS FROM THE U.S. HOUSING AND URBAN DEVELOPMENT (HUD), ARE SUBJECT TO AN ANNUAL SINGLE AUDIT PERFORMED IN ACCORDANCE WITH GOVERNMENTAL AUDITING STANDARDS AND THE UNIFORM GUIDANCE OF U.S. CODE OF REGULATIONS TITLE 2, PART 200, AND REPORT ANNUALLY TO HUD VIA THE REAL ESTATE ASSESSMENT CENTER ((REAC). ALL THE FOREGOING IS OPEN TO PUBLIC INSPECTION AND IS PUBLISHED ANNUALLY. THUS, THE LATE FILING OF FORM 990-PF IS NOT DEPRIVING THE PUBLIC ACCESS TO THE ORGANIZATION'S INFORMATION. AS AN ENTITY SUBJECT TO HUD SUPERVISION AND RELATED CONTRACTUAL OBLIGATIONS, THE ORGANIZATION CANNOT, AND DOES NOT, RETAIN SURPLUS CASH IN EXCESS OF 5,000 OF ITS DEMONSTRATED NET NEAR TERM OBLIGATIONS. ANY EXCESS FUNDS ARE REMITTED ANNUALLY TO HUD. AS SUCH, THE TAXPAYER HAS LIMITED FISCAL RESOURCES WITH WHICH TO ENGAGE EXPERTS TO ADDRESS THE ISSUES DISCUSSED ABOVE. FURTHER, THE TAXPAYER AND TAX PREPARER FACED EXTRAORDINARY CHALLENGES RESULTING FROM COVID-19 AND THE INCREASED DEMANDS ON HUMAN RESOURCES, INCLUDING THE RESULTING OUTFALL OF EARLY RETIREMENTS AND AN APPROXIMATE ONE-THIRD REDUCTION IN INDIVIDUALS ENTERING THE ACCOUNTING INDUSTRY. BOTH THE TAXPAYER AND TAX PREPARER HAVE JUST BEGAN TO FEEL AN EASING OF THE INCREASED BURDEN THIS PAST NOVEMBER PRIOR TO THE JUST ENDED BUSY TAX FILING PERIOD. BASED ON THE FACTS PRESENTED ABOVE, THE TAXPAYER RESPECTFULLY REQUESTS THE PENALTY THAT COULD BE ASSESSED PURSUANT TO IRC SEC. 6652(C)(1)(A) FOR LATE FILING OF IT RETURN BE WAIVED FOR REASONABLE CAUSE. PROPERTY TAX 3200 3200