2024-05-15T14:39:57-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP TWO INTERNATIONAL PLACE 22ND FLOOR BOSTON MA 02110 990 2022-07-01 232141307 GAUDENZIA FOUNDATION INC GAUD 6102399600 106 WEST MAIN STREET NORRISTOWN PA 194014716 ROBERT BICKFORD CHIEF FINANCIAL OFFICER 6102399600 2024-05-15 1 ROBERT BICKFORD 999009999 0 LAURA J KENNEY P00202198 7819821001 2024-05-15 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z DEJA GILBERT 106 WEST MAIN STREET NORRISTOWN PA 194014716 8914804 0 X WWW.GAUDENZIA.ORG X 1978 PA GATHERING OF CONTRIBUTIONS AND THE PERFORMANCE OF FUNDRAISING ACTIVITIES TO SUPPORT GAUDENZIA, INC. 4 4 0 23 0 0 1352125 1811683 34126 38993 11581 410131 5805212 5558021 7203044 7818828 0 0 0 0 551451 904184 0 0 728697 6803492 6960683 7354943 7864867 -151899 -46039 69385092 70541419 21864686 22972263 47520406 47569156 GATHERING OF CONTRIBUTIONS AND THE PERFORMANCE OF FUNDRAISING ACTIVITIES TO SUPPORT GAUDENZIA, INC. 0 0 709257 0 38993 SHANNON HOUSE AND VANTAGE PROGRAMS EXIST TO PROVIDE AFFORDABLE HOUSING TO CLIENTS. 709257 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 57 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 4 4 1 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 PA MD AL AK AR CA CO CT DC FL GA HI KS KY LA ME MA MI MN MS MO NV NH NJ NM NY NC ND OH OK OR RI SC SD TN TX UT VA WA WV WI X THE ORGANIZATION 6102399600 106 WEST MAIN STREET NORRISTOWN PA 194014716 DALE KLATZKER CHIEF EXECUTIVE OFFICER 8.00 31.00 X 0 445235 86240 DAVID SLINGER PRESIDENT 30.00 10.00 X 0 183299 51926 DONALD W STEWART CHIEF FINANCIAL OFFICER 8.00 31.00 X 0 180911 13019 SYIDA NICHOLSON CHIEF PHILANTHROPY OFFICER 30.00 10.00 X 0 87313 11558 CARLY MEYER BENTLEY CHAIRPERSON 1.00 1.00 X X 0 0 0 JEANNIE DAY ROGGIO SECRETARY 1.00 1.00 X X 0 0 0 ANDREW OLSON TREASURER (AS OF JAN. 2023) 1.00 1.00 X X 0 0 0 MICHELLE BERKOBEN BOARD MEMBER (AS OF MAY 2023) 1.00 1.00 X 0 0 0 ROY A ROPER TREASURER & MEMBER (UNTIL DEC. 2022) 1.00 1.00 X X 0 0 0 0 896758 162743 0 0 1 0 CONSIDINE BIEBEL AND COMPANY 2949 WEST 15TH STREET ERIE PA 16505 CONSTRUCTION 1287012 URBANBUILT LLC 4015 FOSTER AVE SUITE 100 BALTIMORE MD 21224 CONSTRUCTION 392898 2 1033000 778683 1811683 GAUDENZIA VANTAGE PROGRAMS 531110 38993 38993 38993 30110 30110 5540791 0 5540791 5540791 5540791 1475997 1095976 380021 380021 380021 DEVELOPER FEE 900099 15473 15473 1757 1757 17230 7818828 38993 0 5968152 759059 322433 436626 145125 61161 83964 43520 3552 39968 5894 5894 4723 4723 290316 756 214545 75015 23311 13439 9872 58263 1731 56532 26139 24817 1322 2500 2500 889483 43115 846368 3073979 143178 2930801 35503 169 31725 3609 BAD DEBT EXPENSE 1542138 1542138 REPAIRS AND MAINTENANCE 683505 506245 177260 ADMINISTRATIVE COST 125221 45148 80073 REAL ESTATE RENTAL , LI 87890 10511 77379 68298 32582 35716 7864867 709257 6426913 728697 1500 1500 3753083 1736221 100000 2483718 8876833 10029156 198448 217451 85949644 32336324 53993563 53613320 1440964 1440964 1020701 1019089 69385092 70541419 1145265 1698908 355615 655615 2004149 1749099 17299887 16918477 1059770 1950164 21864686 22972263 X 22643667 22513656 24876739 25055500 47520406 47569156 69385092 70541419 X -46039 22725 72064 X 0 1 X 1 0 X 1751491 1989001 209852 1352125 1811683 7114152 1751491 1989001 209852 1352125 1811683 7114152 7114152 5167535 5643652 5964258 5520210 5570901 27866556 2320504 1012015 19385 296583 17230 3665717 38646425 2175850 0.18410 0.21310 X GAUDENZIA FOUNDATION, INC. "GFI" SATISFIES THE 10% FACTS-AND-CIRCUMSTANCES TEST TO QUALIFY AS A PUBLICLY SUPPORTED PUBLIC CHARITY UNDER CODE SECTION 170(B)(1)(A)(VI) BECAUSE: (I) IT NORMALLY RECEIVES AT LEAST 10 PERCENT OF ITS TOTAL FINANCIAL SUPPORT FROM PUBLIC SOURCES;11 (II) IT IS ORGANIZED AND OPERATED SO AS TO ATTRACT NEW AND ADDITIONAL PUBLIC OR GOVERNMENTAL SUPPORT ON A CONTINUOUS BASIS; AND (III) IT HAS OTHER CHARACTERISTICS OF A PUBLICLY SUPPORTED ORGANIZATION WITHIN THE MEANING OF TREASURY REGULATION SECTION 1.170A-9(F)(3) AS DISCUSSED BELOW.1. AT LEAST 10 PERCENT PUBLIC SUPPORTGFI'S TOTAL PUBLIC SUPPORT PERCENTAGE EQUALS 18.41% BASED ON IRS FORMS 990 FINANCIAL DATA RELATING TO ITS FIVE MOST RECENT FISCAL YEARS (RELATING TO GFI'S TAX YEARS ENDING JUNE 30, 2019 THROUGH JUNE 30, 2023). THEREFORE, GFI'S APPLICABLE PUBLIC SUPPORT PERCENTAGE (18.41%) MEETS THE 10% MINIMUM REQUIREMENT.2. ATTRACTION OF PUBLIC SUPPORTGFI MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC AND COMMUNITY, AND GFI CARRIES ON ACTIVITIES DESIGNED TO ATTRACT SUPPORT FROM GOVERNMENTAL UNITS OR OTHER PUBLICLY SUPPORTED PUBLIC CHARITIES. GFI RECEIVES SUPPORT FROM A REPRESENTATIVE NUMBER OF PEOPLE, AS OPPOSED TO SUPPORT FROM A LIMITED NUMBER OF PEOPLE (E.G., MEMBERS OF A SINGLE FAMILY). GFI'S FUNDRAISING ACTIVITIES SEEK DONATIONS THROUGH CONVENTIONAL FUNDRAISING EFFORTS SUCH AS PERSONAL SOLICITATIONS TO POTENTIAL DONORS (INDIVIDUALS, BUSINESSES, AND OTHER EXEMPT ORGANIZATIONS) AND THROUGH FUNDRAISING CAMPAIGNS AND ANNUAL FUNDRAISING EVENTS. GFI IS IN THE PROCESS OF EVALUATING ITS PLAN TO CREATE AN ENDOWMENT, BOLSTER ITS EFFORTS TO ATTRACT SIZEABLE GIFTS, GRANTS, AND CONTRIBUTIONS, AND DEVELOPING ITS PLANNED GIVING PROGRAM TO PROVIDE NEW AND ADDITIONAL PUBLIC SUPPORT ON A CONTINUOUS BASIS.3. ADDITIONAL FACTORSIN ADDITION TO SATISFYING THE TWO MANDATORY FACTORS DESCRIBED ABOVE, GFI HAS SEVERAL OTHER CHARACTERISTICS OF A PUBLICLY SUPPORTED ORGANIZATION:- GFI'S REPRESENTATIVE GOVERNING BODY. GFI'S GOVERNING BODY (CONSISTING OF TEN DIRECTORS) REPRESENTS BROAD INTERESTS OF THE PUBLIC RATHER THAN PRIVATE INTERESTS OF A LIMITED NUMBER OF DONORS.- AVAILABILITY OF PUBLIC FACILITIES OR SERVICES; PUBLIC PARTICIPATION IN PROGRAMS OR POLICIES. GFI SUPPORTS PROGRAMS AND SERVICES THAT ARE PROVIDED DIRECTLY FOR THE BENEFIT OF THE GENERAL PUBLIC ON A CONTINUING BASIS; MAINTAINS REAL ESTATE IN SUPPORT OF GFI'S MISSION; AND RECEIVES SIGNIFICANT FUNDS FROM PUBLIC SOURCES TO WHICH IT IS CONTRACTUALLY ACCOUNTABLE (I.E., GFI'S AFFORDABLE HOUSING SITES).- USE OF PUBLIC SUPPORT. GFI UTILIZES THE GIFTS, GRANTS, AND CONTRIBUTIONS IT RECEIVES IN FURTHERANCE OF ITS CHARITABLE PURPOSES, WHICH INCLUDE PERFORMING THE FUNCTIONS OF GAUDENZIA, INC. AND SUPPORTING PROGRAMS AND ACTIVITIES TO HELP INDIVIDUALS AND FAMILIES AFFECTED BY DRUG AND ALCOHOL DEPENDENCY, MENTAL HEALTH ISSUES, HOMELESSNESS, AND OTHER RELATED CONDITIONS TO ACHIEVE A BETTER QUALITY OF LIFE. SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: RENOVATIONS REVENUE - 2018 AMOUNT: $ 1,429,089. ADMINISTRATIVE FEE INCOME - 2018 AMOUNT: $ 834,702. 2019 AMOUNT: $ 970,149. MISCELLANEOUS/OTHER REVENUE - 2018 AMOUNT: $ 56,713. 2019 AMOUNT: $ 41,866. 2020 AMOUNT: $ 19,385. 2022 AMOUNT: $ 1,757. DEVELOPER FEE - 2021 AMOUNT: $ 296,583. 2022 AMOUNT: $ 15,473. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1238946 1238946 78201638 29665881 48535757 1713460 1148759 564701 1549556 1521684 27872 3246044 3246044 53613320 DUE TO RELATED PARTIES 1926137 INTEREST RATE SWAP 24027 1950164 X PART X, LINE 2: THE ORGANIZATION IS QUALIFIED AS A NONPROFIT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND, ACCORDINGLY, NO PROVISIONS FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. THE ORGANIZATION FOLLOWS THE ACCOUNTING GUIDANCE FOR UNCERTAINTIES IN INCOME TAX POSITIONS, WHICH REQUIRES THAT A TAX POSITION BE RECOGNIZED OR DERECOGNIZED BASED ON A MORE-LIKELY-THAN-NOT THRESHOLD. THIS APPLIES TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ORGANIZATION DOES NOT BELIEVE ITS COMBINED FINANCIAL STATEMENTS INCLUDE ANY MATERIAL UNCERTAIN TAX POSITIONS. 0 1 0 0 0 0 0 0 0 DALE KLATZKER CHIEF EXECUTIVE OFFICER 0 445235 0 0 0 0 0 40424 0 45816 0 531475 0 0 DAVID SLINGER PRESIDENT 0 183299 0 0 0 0 0 40540 0 11386 0 235225 0 0 DONALD W STEWART CHIEF FINANCIAL OFFICER 0 180911 0 0 0 0 0 13019 0 0 0 193930 0 0 PART I, LINE 4B NAME: DALE KLATZKER, DESCRIPTION: ER CONTRIBUTION, CURRENT YEAR AMOUNT: $30,000. PLAN DESCRIPTION: 457F A MD HEALTH & EDUCATIONAL FACILITIES AUTHORITY 520936091 574217L86 2007-12-12 5500000 REFINANCE 0 0 0 A 3585000 5500000 1631 110000 42445 5345924 2007 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 1 0 1 1 PNC BANK 20.000000000000 0 0 0 0 0 A 0 FORM 990, PART VI, SECTION A, LINE 1A THE COMPOSITION OF THE COMMITTEE CONSISTS OF THE CHAIRS OF EACH COMMITTEE AS WELL AS THE BOARD OFFICERS. THE BOARD OFFICERS ARE AS FOLLOWS: CHAIRPERSON, VICE CHAIRPERSON, SECRETARY, TREASURER, AND PRESIDENT. ALL EXECUTIVE COMMITTEE MEMBERS ARE ON THE GOVERNING BODY. THE EXECUTIVE COMMITTEE MAY EXERCISE THE POWERS OF THE BOARD IN REGARDS TO THE MANAGEMENT OF THE CORPORATION BETWEEN MEETINGS OF THE BOARD AND SUBJECT TO RATIFICATION BY THE BOARD. FORM 990, PART VI, SECTION A, LINE 2 THE COMPENSATED OFFICERS ALL HAVE A BUSINESS RELATIONSHIP AMONG EACH OTHER BECAUSE THEY ARE EMPLOYED BY A RELATED ORGANIZATION OF WHICH DALE KLATZKER AND DONALD STEWART WERE ALSO OFFICERS. FORM 990, PART VI, SECTION A, LINE 4 GAUDENZIA FOUNDATION, INC. FILED ARTICLES OF AMENDMENT ON DECEMBER 20, 2022 EXCLUSIVELY FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, OR TO CARRY OUT THE CHARITABLE PURPOSES OF, GAUDENZIA, INC., BY ENGAGING IN THE FOLLOWING ACTIVITIES: (A) THE SOLICITATION AND RECEIPT OF CONTRIBUTIONS AND BEQUESTS, AND THE PERFORMANCE OF OTHER FUNDRAISING ACTIVITIES; (B) THE MAINTENANCE AND PRESERVATION OF REAL ESTATE; (C) THE MANAGEMENT OF THE CORPORATION'S ENDOWMENT AND INVESTMENT ASSETS, AND (D) SUCH OTHER ACTIVITIES THAT THE CORPORATION DEEMS APPROPRIATE AND IN FURTHERANCE OF THE CHARITABLE PURPOSES OF GAUDENZIA, INC., INCLUDING BUT NOT LIMITED TO FUNDING RESEARCH, PUBLICATION, AND EDUCATION, AND FOSTERING LOW-INCOME HOUSING. GAUDENZIA FOUNDATION, INC. SHALL ENGAGE SOLELY IN ACTIVITIES THAT BENEFIT, PERFORM THE FUNCTIONS OF, OR CARRY OUT THE CHARITABLE PURPOSES OF GAUDENZIA, INC., WHICH IS ORGANIZED AND OPERATED SPECIFICALLY FOR, BUT NOT LIMITED TO, THE PURPOSE OF HELPING INDIVIDUALS WITH SUBSTANCE USE DISORDER ACHIEVE MENTAL WELLNESS, AND IMPROVE THEIR SOCIAL DETERMINANTS OF HEALTH, SO THAT THEY MAY LEAD MORE FULFILLING LIVES. FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, OR TO CARRY OUT THE CHARITABLE PURPOSES OF GAUDENZIA, INC. THE CORPORATION SHALL BE OPERATED IN CONNECTION WITH GAUDENZIA, INC. AS A FUNCTIONALLY INTEGRATED TYPE III SUPPORTING ORGANIZATION WITHIN THE MEANING OF CODE SECTION 509(A)(3)(B)(III) AND ITS ACCOMPANYING REGULATIONS, UNTIL SUCH TIME AS IT CAN BE RECLASSIFIED AS A PUBLICLY SUPPORTED PUBLIC CHARITY DESCRIBED UNDER CODE SECTION 170(B)(1)(A)(VI). THE RESTATED ARTICLES OF INCORPORATION SUPERSEDE THE ORIGINAL ARTICLES AND ALL AMENDMENTS THERETO. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY A NATIONALLY RENOWNED ACCOUNTING FIRM IN CONJUNCTION WITH THE GAUDENZIA FINANCIAL DEPARTMENT. A COPY OF THE DRAFT FORM 990 WAS CIRCULATED TO THE FULL BOARD OF TRUSTEES FOR DISCUSSION AND COMMENT. EACH BOARD MEMBER WAS PROVIDED AN OPPORTUNITY TO COMMENT ON THE INFORMATION CONTAINED IN THE FORM 990 PRIOR TO ITS ELECTRONIC FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C EACH OFFICER, DIRECTOR, TRUSTEE AND KEY EMPLOYEE IS REQUIRED TO ANNUALLY DISCLOSE ANY CONFLICTS OF INTEREST THAT ARISE BY VIRTUE OF THEIR EMPLOYMENT, BOARD SERVICE, OR POSITION WITH GAUDENZIA. GAUDENZIA MONITORS COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY THROUGH AN ANNUAL QUESTIONAIRE/DISCLOSURE STATEMENT THAT IS DISTRUBUTED TO THESE INDIVIDUALS. THESE FORMS ARE REVIEWED ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION DOES NOT COMPENSATE ANY INDIVIDUAL THAT MEETS THE IRS DEFINITION OF TOP MANAGEMENT OFFICIAL, OFFICER OR KEY EMPLOYEE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT ORDINARILY MADE AVAILABLE TO THE PUBLIC, BUT, IF REQUESTED, WILL BE PROVIDED AT MANAGEMENT'S DISCRETION. FORM 990, PART XI, LINE 9: CHANGE IN FAIR VALUE OF INTEREST RATE SWAP 72,064. GAUDENZIA VANTAGE INC 106 WEST MAIN STREET NORRISTOWN PA 19401 201168928 SOCIAL SERVICES PA 38993 450706 GAUDENZIA FOUNDATION INC GAUDENZIA INC 106 WEST MAIN STREET NORRISTOWN PA 19401 231706895 SOCIAL SERVICES PA 501(C)(3) LINE 10 N/A 0 GAUDENZIA DRC INC 3200 HENRY AVENUE PHILADELPHIA PA 19129 861062260 SOCIAL SERVICES PA 501(C)(3) LINE 10 GAUDENZIA FOUNDATION INC 1 SHANNON HOUSE INC 106 WEST MAIN STREET NORRISTOWN PA 19401 522289023 INACTIVE NONOPERATING PRIVATE FOUNDATION PA 501(C)(3) PF N/A 0 1822 HOUSING LP 106 WEST MAIN STREET NORRISTOWN PA 19401 475205092 OPERATION OF A TWENTY-TWO UNIT APARTMENT BUILDING PHILADELPHIA COUNTY PA GAUDENZIA FOUNDATION INC RELATED -40 99768 0 1 0.00100 1822 TIOGA GP LLC 106 WEST MAIN STREET NORRISTOWN PA 19401 812528623 OPERATION OF A TWENTY-FOUR UNIT APARTMENT BUILDING PA N/A C -54 218496 0.01000 0 WEST MILL PLACE GP LLC 106 WEST MAIN STREET NORRISTOWN PA 19401 861761839 OPERATION OF A THIRTY UNIT FAMILY-FRIENDLY AFFORDABLE HOUSING DEVELOPMENT PA N/A C -71 899 0.01000 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 1