2025-10-06T02:10:31-00:00 2024-12-31 832953052 TD ACCOUNTING 20233 OLD YORK ROAD WHITE HALL MD 21161 990 2024-01-01 526064440 UNITED PRESBYTERIAN MINISTRIES OF MD INC UNIT 4108370180 524 N CHARLES STREET BALTIMORE MD 212015035 Garland McPherson PRESIDENT 4108370180 2025-10-06 true DENNIS L ROTH P02006948 4103296960 2025-10-06 2024 2025-03-06 01:10:19Z WESTMINSTER HOUSE APARTMENTS Garland McPherson 524 N CHARLES STREET BALTIMORE MD 212015035 439579 false X http://westminsterhouseapts.org/ X 1965 MD The corporation was formed to own and operate a non-profit apartment house for the elderly pursuant to Section 202 of the Housing Act of 1959 as amended. All income received is used to pay the operating expenses of the apartment house. All income and expenses are reviewed by HUD. 4 4 0 0 0 105511 348931 65222 90648 0 170733 439579 10000 10000 0 0 0 0 23411 6659 33411 16659 137322 422920 21199563 22661191 4783685 5822393 16415878 16838798 X The corporation was formed to own and operate a non-profit apartment house for the elderly pursuant to Section 202 of the Housing Act of 1959 as amended. All income received is used to pay the operating expenses of the apartment house. All income and expenses are reviewed by the Department of Housing and Urban Development in regulating rentals paid by the elderly tenants. false false 16659 10000 439579 Until June 20, 2017, to operate a non-profit apartment house for low-income elderly residents pursuant to Section 202 of the Housing Act of 1959 as amended. After completion of a HUD Tax-Credit sale of the building to facilitate a complete renovation, organganizations mission became to operate a Management Company to ensure quality of resident services for low-income elderly. 16659 true 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 true false false false false false false false false false false false false false false false true false true false true 0 0 true 0 false false false false false false false false false false false false false X 4 4 false false false false false false false true true false false false true false false false false false false false true true X X Jennifer Coco 4108370180 524 N Charles St Baltimore MD 21201 X GARLAND MCPHERSON President 002.00 X X 0 0 0 LOUISA LESLIE Vice President 001.00 X X 0 0 0 WARREN DUNGEE Secretary 001.00 X X 0 0 0 BOB REESE Treasurer 001.00 X X 0 0 0 false false false 1 X Surplus Cash Distribution 348931 348931 348931 90648 439579 348931 10000 10000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 453 453 0 0 0 0 0 0 0 0 0 0 6206 6206 0 16659 16659 0 0 X 63905 329695 3009750 3100398 17531438 18570146 2267 5646 592203 655306 21199563 22661191 4783685 5822393 4783685 5822393 X 16415878 16838798 16415878 16838798 21199563 22661191 422920 X false X true X true true true X 300 300 405200 109296 114167 105511 348931 1083105 405500 109296 114167 105511 348931 1083405 1083405 8678 36273 62344 65222 90648 263165 0 8678 36273 62344 65222 90648 263165 0 0 414178 145569 176511 170733 439579 1346570 0.80460 0.86200 0.19540 0.13800 X false Financial derivatives and other financial products Closely-held equity interests Federal income taxes Deferred Interest Income - Seller Note 5822393 5822393 true ATHELAS INSTITUTE INC 104 RED BRANCH ROAD COLUMBIA MD 21045 522219038 501C3 10000 Book TO ASSIT UNDERPRIVELEDGED 1 Form 990, Part III, Line 3 In order to obtain funding to renovate its apartment building, United Pressbyterian Ministries UPM closed on a HUD Tax Credit Sale with Westminster Development Partners, LP FEIN 61-1789120 on 6/30/2017. UPM received cash of 1,528,585, Debt Payoff of 1,508,440 and a Seller Take-back note of 12,747,753. The building will be completely renovated, and it is anticipated that in lieu of repayment of the note, the building will revert to UPM ownership on March 1, 2039. To ensure the proper quality of resident services, UPM wished to continue to manage the building. In order to accomplish this, Bay Senior Management Services LLC FEIN 81-2847751, a taxable entity was formed. UPM invested 98,798 in startup capital. Form 990 Part X ln 13 Form 990, Part VI, Section B, Line 11b When the annual financial statements are completed, the Board Members receive a copy. After the annual financial statements have been accepted by the Board, the Corporation Accountant the Form 990, which is provided to the Board President for review and signature. Form 990 is available to all Board Members. Form 990, Part VI, Section C, Line 19 If a request is made for any legal document, the Senior Manager would forward the request to the President. The President would decide the type of action required and direct it to the Executive Director for action to be taken. Form 990, Part X, Line 7 In order to obtain funding to renovate its apartment building, United Pressbyterian Ministries UPM closed on a HUD Tax Credit Sale with Westminster Development Partners, LP FEIN 61-1789120 on 6/30/2017. UPM received cash of 1,528,585, Debt Payoff of 1,508,440 and a Seller Take-back note of 12,747,753. The building will be completely renovated, and it is anticipated that in lieu of repayment of the note, the building will revert to UPM ownership on March 1, 2039. Form 990, Part X, Line 13 To ensure the proper quality of resident services, UPM wished to continue to manage the building after the Tax - Credit Sale. In order to accomplish this, Bay Senior Management Services LLC FEIN 81-2847751, a taxable entity, was formed. UPM invested 98,798 in startup capital. Form 990 Part X ln 13 Form 990, Part VIII, Section 7A, Line II In order to obtain funding to renovate its apartment building, United Presbyterian Ministries UPM closed on a HUD Tax Credit Sale with Westminster Development Partners, LP FEIN 61-1789120 on 6/30/2017. UPM received cash of 1,528,585, Debt Payoff of 1,508,440 and a Seller Take-back note of 12,747,753. There was an additional contingency of UP TO 620,689 which UPM would receive if the Tax Credit renovations were completed by December 31, 2018. This was not recorded as a receivable as of December 31, 2017 because the amount, if any, to be received was a contingency. Renovations were completed successfully and UPM did receive 620,689 during the year 2019. Therefore, it has been recorded as a receivable as of December 31, 2018. Bay Senior Management Services LLC 524 North Charles Street Baltimore MD 21201 812847751 Apartment Building Management MD N/A C Corp 1.00000 false WESTMINSTER APARTMENTS REDEVELOPEMENT LLC 849 FAIRMOUNT AVENUE SUITE 301 TOWSON MD 21286 812035275 Apartment Building RENOVATION MD N/A C Corp 0.80000 false false true false true false false false false false false false false false false false true true false false Bay Senior Management Services LLC p