2024-04-05T13:18:30-04:00 2023-12-31 232749044 BEE BERGVALL & CO PO BOX 754 WARRINGTON PA 189760754 990 2023-01-01 232620431 WILLOW GROVE COMMUNITY DEVELOPMENT WILL 2156571055 210 CEDAR AVE WILLOW GROVE PA 19090 JOHN T DURKIN JR TREASURER 2156571055 2024-04-04 true JOHN DURKIN XXX-XX-XXXX false CYNTHIA BERGVALL CPA P00133440 2153432727 2024-04-05 2023 2023-04-26 12:10:37Z JOHN T DURKIN JR 210 CEDAR AVE WILLOW GROVE PA 19090 2003394 false X WILLOWGROVECDC.ORG X 1990 PA OUR MISSION IS HELPING FAMILIES AND COMMUNITIES BY PROVIDING AFFORDABLE HOUSING AND SERVICES. THE ORGANIZATION OFFERS SUBSIDIZED RENTAL HOUSING AND SUPPORT SERVICES FOR RESIDENTS; AND SERVICE PROGRAMS FOR THE COMMUNITY. 13 13 2 30 0 178627 1342857 602282 634972 4146 25565 0 785055 2003394 0 0 155251 166844 0 39181 612037 634260 767288 801104 17767 1202290 3908612 5146757 2538004 2573859 1370608 2572898 X WE PROVIDE SUBSIDIZED RENTAL HOUSING AND SERVICES FOR LOW-TO-MODERATE INCOME QUALIFIED HOUSEHOLDS AND FREE COMMUNITY SERVICES AND PROGRAMS FOR LOW-INCOME HOUSEHOLDS. false false 608345 634972 SUPPORTIVE RENTAL HOUSING PROGRAMS - WE PROVIDE 62 AFFORDABLE RENTAL HOUSING UNITS, UP FROM 58 IN 2022, AND SUPPORT SERVICES TO INDIVIDUALS AND FAMILIES WHO QUALIFY AS LOW-TO-MODERATE INCOME HOUSEHOLDS. RENTS ARE WELL BELOW MARKET RATES, AND ARE SUBSIDIZED TO ENSURE THAT RENTERS PAY NO MORE THAN 30% OF THEIR INCOME FOR HOUSING COSTS. SUPPORT TEAM HOME VISITS ARE MADE 3 TIMES A YEAR, SUPPLEMENTED BY COUNSELING, CLASSES, AND SOCIAL SERVICES AT THE OFFICE. RENTERS INCLUDE ELDERLY PERSONS, DISABLED PERSONS, FAMILIES WITH CHILDREN, AND MILITARY VETERANS. APPROXIMATELY 17% OF RENTS ARE SUBSIDIZED BY HUD VOUCHERS, AND 83% ARE SUBSIDIZED BY WILLOW GROVE CDC. DURING 2020 12 VOLUNTEERS SERVED ON SUPPORT TEAMS. HOUSING COUNSELING AND REFERRAL SERVICES ARE OFFERED TO ABOUT 1200 PERSONS ANNUALLY. 66617 SENIOR NUTRITION PROGRAMS - WE OFFER 2 NUTRITION PROGRAMS FOR VERY LOW- INCOME PERSONS OVER AGE 60 SERVING ABOUT 140 PERSONS IN 2020. BOTH PROGRAMS PROVIDE NUTRITION EDUCATION AND ADDITIONAL SERVICES. WE DISTRIBUTE NEARLY 6 TONS OF FOOD ANNUALLY THROUGH THE SENIOR FOOD BOX PROGRAM, WHICH OFFERS MONTHLY USDA FOOD BOXES AND CHEESE. THE FOOD IS SUPPLEMENTED BY ADDITIONAL DONATED FOOD, GOODS, AND SOCIAL SERVICES. WE ALSO DISTRIBUTE FARMERS' MARKET NUTRITION VOUCHERS, WHICH PROVIDE FRESH PRODUCE FOR QUALIFIED SENIORS. WE ARE AN ACTIVE MEMBER OF MONTGOMERY COUNTY ANTI-HUNGER NETWORK. 21228 VOLUNTEER INCOME TAX ASSISTANCE (VITA) PROGRAM - WE OFFER INCOME TAX ASSISTANCE AND E-FILING FOR LOW-INCOME HOUSEHOLDS WITH INCOME UNDER 54,000. VOLUNTEERS TRAIN THROUGH IRS TO SERVE AS GREETERS, INTAKE INTERVIEWERS, TAX PREPARERS, QUALITY REVIEWERS, AND SITE COORDINATORS. DURING 2020, 351 TAX RETURNS WERE PREPARED BY 10 CERTIFIED VOLUNTEERS. THE OFFICE ALSO OFFERS FINANCIAL EDUCATION AND ASSET-BUILDING ACTIVITIES, SUCH AS CLASSES FOR FINANCIAL EDUCATION, CREDIT, MORTGAGES, AND HOME BUYER EDUCATION. WE ARE ACTIVE MEMBERS OF MONTGOMERY COUNTY PARTNERS FOR HOMEOWNERSHIP, AND PARTICIPATE IN THE ANNUAL MONTGOMERY COUNTY HOUSING FAIR GEARED TOWARD FIRST-TIME BUYERS. FOR 2020 AND 2021 TAX YEARS THE NUMBER OF TAX RETURNS COMPLETED EXCEEDED 500 EACH YEAR. FOR THE 2022 TAX YEAR THE NUMBER OF RETURNS WERE 435. BRIDGING THE GAP IN UPPER MORELAND TOWNSHIP AND EASTERN MONTGOMERY COUNTY: FOR 2023-2025, WGCDC WAS AWARDED ARPA FUNDING FROM UPPER MORELAND TOWNSHIP AND MONTGOMERY COUNTY FOR THE PURPOSE OF ACQUIRING (6) ADDITIONAL AFFORDABLE HOUSING UNITS TO ADDRESS THE SHORTAGE OF AFFORDABLE HOUSING FOR FAMILIES AND INDIVIDUALS IN EASTERN MONTGOMERY COUNTY. IN 2023 WGCDC ACQUIRED FOUR ADDITIONAL PROPERTIES THROUGH THIS PROGRAM. THREE OF THE PROPERTIES ARE IN UPPER MORLAND TOWNSHIP AND ONE IS IN THE BOROUGH OF AMBLER. ALL OF THE NEW UNITS ARE OCCUPIED AND LEASED AT THIS TIME RESULTING IN A CURRENT 100% OCCUPANCY RATE. WE ARE LOOKING TO ACQUIRE THE 2 REMAINING PROPERTIES FOR THE PROGRAM THIS YEAR. ADDITIONALLY, IN 2024 UPPER MORELAND TOWNSHIP HAS PROVIDED ADDITIONAL FUNDING SUPPORT FOR THE PURPOSE OF ACQUIRING A FOURTH PROPERTY IN UPPER MORELAND. WE HOPE TO DO THAT IN 2024 AS WELL. IN TERMS OF THE FIRST TIME HOMEBUYER PORTION OF THE PROGRAM, WGCDC TO DATE HAS IDENTIFIED ONE FAMILY TO PARTICIPATE IN ITS FIRST TIME HOMEBUYER PROGRAM FOR 2024 AND WILL BE INCREASING ITS EFFORTS TO IDENTIFY AND CULTIVATE MORE PARTICIPANTS FOR 2024 AND 2025, IN COLLABORATION WITH, AND SUPPORT FROM, PNC FOUNDATION, HEALTH SPARK FOUNDATION AND UPPER MORELAND TOWNSHIP. PROPERTY RENOVATIONS: WGCDC MADE SIGNIFICANT RENOVATIONS FOR MULTIPLE UNITS IN 2023, DUE TO AGE AND LONG-TIME OCCUPANCY. SEVERAL LONGTIME RESIDENTS MOVED OUT IN 2023 AND THEIR UNITS WERE UPDATED WITH NEW KITCHENS AND UPDATED BATHROOMS AND OTHER ENHANCEMENTS TO MAKE THEM SUITABLE FOR THE NEW FAMILIES TO OCCUPY. ALL OF THE RENOVATED UNITS HAVE BEEN LEASED TO DATE AS WELL. WGCDC ALSO REPLACED FIVE ROOFS, AND FIVE HVAC SYSTEMS, ON 10 DIFFERENT PROPERTIES, IN ABINGTON TOWNSHIP THROUGH FUNDING SUPPORT PROVIDED BY ABINGTON TOWNSHIP. AS A SUBRECIPIENT OF THEIR COMMUNITY DEVELOPMENT BLOCK GRANT FUNDING, WHICH ALLOWS WGCDC IS ABLE TO MAINTAIN THE MAJOR SYSTEMS ON ITS ABINGTON PROPERTIES TO KEEP THEM SUITABLE FOR LONG TERM AFFORDABLE HOUSING. WILLOW GROVE CDC IS PLEASED TO MAINTAIN A LONG-TERM PARTNERSHIP WITH ABINGTON TOWNSHIP TO ACCOMPLISH MUTUALLY BENEFICIAL GOALS AND OBJECTIVES FOR LOW- TO-MODERATE INCOME INDIVIDUALS AND FAMILIES IN ABINGTON. 696190 true true false false false false false false true false true false false false true true true 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 true 6 0 true 2 true false false false false false false false false false false false false X 13 13 false false false false false false false true true false false true true true true true true true false false PA X JOHN T DURKIN JR 2156571055 263 S YORK ROAD HATBORO PA 19040 HENRY JACQUELIN PRESIDENT 1.38 X X 0 0 0 NELSON ACEVEDO VICE PRESIDE 0.35 X X 0 0 0 JOHN T DURKIN JR TREASURER 1.38 X X 0 0 0 MARY SPENCER SECRETARY 0.35 X X 0 0 0 JOHN CONNELL DIRECTOR 0.35 X 0 0 0 JEAN DIXON DIRECTOR 0.35 X 0 0 0 FALESHA GRASTY DIRECTOR 0.35 X 0 0 0 NEIL KLINGHOFFER DIRECTOR 0.35 X 0 0 0 SHERRY DOBBINS PACE DIRECTOR 0.35 X 0 0 0 LUCY PN SHARP ESQ DIRECTOR 0.35 X 0 0 0 WILLIAM THOMPSON DIRECTOR 0.35 X 0 0 0 FREDERICK WRIGHT DIRECTOR 0.35 X 0 0 0 WALTER HAMPTON DIRECTOR 0.35 X 0 0 0 JEROME MITCHELL EXECUTIVE DI 40.00 X 100050 0 2939 100050 2939 1 false false false 1248878 93979 45390 1342857 TENANT INCOME 531110 634972 634972 634972 25565 25565 2003394 634972 25565 102989 46638 35753 20598 51398 38275 2844 10279 12457 6852 3114 2491 16481 16481 2055 580 1264 211 2817 1550 704 563 16275 9412 3147 3716 206329 204299 1128 902 53 29 13 11 66679 66679 234053 234053 43519 42858 367 294 FOOD AND FOOD VOUCHERS 45390 45390 FEES 582 582 MISCELLANEOUS 27 -425 336 116 801104 696190 65733 39181 1569876 1758838 30000 9063 6285 8494285 5194426 2278467 3299859 51206 51775 3908612 5146757 1603 661666 768536 1827203 1755997 47532 49326 2538004 2573859 X -581444 620846 1952052 1952052 1370608 2572898 3908612 5146757 1202290 X false true X true false X 105056 130952 220317 178627 1342857 1977809 615717 614299 608515 602282 634972 3075785 720773 745251 828832 780909 1977829 5053594 5053594 3042 3518 1377 4146 25565 37648 3042 3518 1377 4146 25565 37648 723815 748769 830209 785055 2003394 5091242 0.99260 0.99650 0.01000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false 284500 284500 8196967 5184825 3012142 12818 9601 3217 3299859 SECURITY DEPOSITS 49326 49326 X 2003394 2003394 2003394 801104 801104 801104 SCHEDULE D, PAGE 3, PART X ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES - THE CORPORATION FOLLOWS THE ACCOUNTING GUIDANCE FOR UNCERTAINTY IN INCOME TAXES USING THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE- LIKELY -THAN NOT THE POSITION WILL BE SUSTAINED UPON EXAMINATION OF THE TAX AUTHORITIES. THE CORPORATION BELIEVES IT HAS SUPPORT FOR THE INCOME TAX POSITIONS TAKEN ON ITS TAX RETURNS. THE CORPORATION'S OPEN TAX AUDIT PERIODS ARE DECEMBER 31, 2020 TO 2022. AS OF DECEMBER 31, 2023, THE CORPORATION HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. SCHEDULE D, PAGE 4, PART XIII PART IV - CREDIT COUNSELING SERVICES AS PART OF THE SUPPORT OFFERED TO OUR AFFORDABLE HOUSING PROGRAM PARTICIPANTS, WE PROVIDE FINANCIAL COUNSELING, WORKSHOPS, SEMINARS AND OTHER CLASSES FOR FIRST TIME HOME BUYERS AND FOR STRENGTHENING ALL LEVELS AND ASPECTS OF OUR PARTICIPANT'S FINANCIAL FOUNDATION. X 348 26100 FAIR MARKET VALUE X VOUCHERS 1079 10790 FAIR MARKET VALUE X GIFT BAGS 65 6500 FAIR MARKET VALUE X GIFT CARDS 4 2000 FAIR MARKET VALUE false false false SCHEDULE M, PAGE 2, PART II PART 1 COLUMN (B) REPRESENTS NUMBER OF ITEMS CONTRIBUTED. FORM 990, PAGE 2, PART III, LINE 4C VOLUNTEER INCOME TAX ASSISTANCE (VITA) PROGRAM - WE OFFER INCOME TAX ASSISTANCE AND E-FILING FOR LOW-INCOME HOUSEHOLDS WITH INCOME UNDER 54,000. VOLUNTEERS TRAIN THROUGH IRS TO SERVE AS GREETERS, INTAKE INTERVIEWERS, TAX PREPARERS, QUALITY REVIEWERS, AND SITE COORDINATORS. DURING 2020, 351 TAX RETURNS WERE PREPARED BY 10 CERTIFIED VOLUNTEERS. THE OFFICE ALSO OFFERS FINANCIAL EDUCATION AND ASSET-BUILDING ACTIVITIES, SUCH AS CLASSES FOR FINANCIAL EDUCATION, CREDIT, MORTGAGES, AND HOME BUYER EDUCATION. WE ARE ACTIVE MEMBERS OF MONTGOMERY COUNTY PARTNERS FOR HOMEOWNERSHIP, AND PARTICIPATE IN THE ANNUAL MONTGOMERY COUNTY HOUSING FAIR GEARED TOWARD FIRST-TIME BUYERS. FOR 2020 AND 2021 TAX YEARS THE NUMBER OF TAX RETURNS COMPLETED EXCEEDED 500 EACH YEAR. FOR THE 2022 TAX YEAR THE NUMBER OF RETURNS WERE 435. FORM 990, PAGE 2, PART III, LINE 4D BRIDGING THE GAP IN UPPER MORELAND TOWNSHIP AND EASTERN MONTGOMERY COUNTY: FOR 2023-2025, WGCDC WAS AWARDED ARPA FUNDING FROM UPPER MORELAND TOWNSHIP AND MONTGOMERY COUNTY FOR THE PURPOSE OF ACQUIRING (6) ADDITIONAL AFFORDABLE HOUSING UNITS TO ADDRESS THE SHORTAGE OF AFFORDABLE HOUSING FOR FAMILIES AND INDIVIDUALS IN EASTERN MONTGOMERY COUNTY. IN 2023 WGCDC ACQUIRED FOUR ADDITIONAL PROPERTIES THROUGH THIS PROGRAM. THREE OF THE PROPERTIES ARE IN UPPER MORLAND TOWNSHIP AND ONE IS IN THE BOROUGH OF AMBLER. ALL OF THE NEW UNITS ARE OCCUPIED AND LEASED AT THIS TIME RESULTING IN A CURRENT 100% OCCUPANCY RATE. WE ARE LOOKING TO ACQUIRE THE 2 REMAINING PROPERTIES FOR THE PROGRAM THIS YEAR. ADDITIONALLY, IN 2024 UPPER MORELAND TOWNSHIP HAS PROVIDED ADDITIONAL FUNDING SUPPORT FOR THE PURPOSE OF ACQUIRING A FOURTH PROPERTY IN UPPER MORELAND. WE HOPE TO DO THAT IN 2024 AS WELL. IN TERMS OF THE FIRST TIME HOMEBUYER PORTION OF THE PROGRAM, WGCDC TO DATE HAS IDENTIFIED ONE FAMILY TO PARTICIPATE IN ITS FIRST TIME HOMEBUYER PROGRAM FOR 2024 AND WILL BE INCREASING ITS EFFORTS TO IDENTIFY AND CULTIVATE MORE PARTICIPANTS FOR 2024 AND 2025, IN COLLABORATION WITH, AND SUPPORT FROM, PNC FOUNDATION, HEALTH SPARK FOUNDATION AND UPPER MORELAND TOWNSHIP. PROPERTY RENOVATIONS: WGCDC MADE SIGNIFICANT RENOVATIONS FOR MULTIPLE UNITS IN 2023, DUE TO AGE AND LONG-TIME OCCUPANCY. SEVERAL LONGTIME RESIDENTS MOVED OUT IN 2023 AND THEIR UNITS WERE UPDATED WITH NEW KITCHENS AND UPDATED BATHROOMS AND OTHER ENHANCEMENTS TO MAKE THEM SUITABLE FOR THE NEW FAMILIES TO OCCUPY. ALL OF THE RENOVATED UNITS HAVE BEEN LEASED TO DATE AS WELL. WGCDC ALSO REPLACED FIVE ROOFS, AND FIVE HVAC SYSTEMS, ON 10 DIFFERENT PROPERTIES, IN ABINGTON TOWNSHIP THROUGH FUNDING SUPPORT PROVIDED BY ABINGTON TOWNSHIP. AS A SUBRECIPIENT OF THEIR COMMUNITY DEVELOPMENT BLOCK GRANT FUNDING, WHICH ALLOWS WGCDC IS ABLE TO MAINTAIN THE MAJOR SYSTEMS ON ITS ABINGTON PROPERTIES TO KEEP THEM SUITABLE FOR LONG TERM AFFORDABLE HOUSING. WILLOW GROVE CDC IS PLEASED TO MAINTAIN A LONG-TERM PARTNERSHIP WITH ABINGTON TOWNSHIP TO ACCOMPLISH MUTUALLY BENEFICIAL GOALS AND OBJECTIVES FOR LOW- TO-MODERATE INCOME INDIVIDUALS AND FAMILIES IN ABINGTON. FORM 990, PAGE 6, PART VI, LINE 11B A DRAFT OF THE FORM 990 IS SENT TO TREASURER. THE TREASURER THEN PRESENTS THE FORM 990 TO THE BOARD OF DIRECTORS AND THE RETURN IS APPROVED. FORM 990, PAGE 6, PART VI, LINE 12C ANY CONFLICTS OF INTEREST ARE NOTED IN THE BOARD OF DIRECTORS' MINUTES AND THE BOARD MEMBER WITH THE CONFLICT WILL ABSTAIN FROM THE DISCUSSION AND THE VOTE. A STATEMENT OF INTEREST IS COMPLETED UPON JOINING THE BOARD AND UPDATED AS NEEDED. FORM 990, PAGE 6, PART VI, LINE 15A AN OUTSIDE CONSULTANT PROVIDED RECOMMENDATIONS. FORM 990, PAGE 6, PART VI, LINE 19 WILLOW GROVE COMMUNITY DEVELOPMENT CORPORATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.