2026-03-27T13:53:40-05:00 2025-06-30 251304135 BLACK BASHOR & PORSCH LLP 270 EAST CONNELLY BOULEVARD SHARON PA 16146 990 2024-07-01 261678481 HEMPFIELD APARTMENTS INC HEMP 7243426222 215 SOUTH WATER AVENUE SHARON PA 161461860 PATTY MCCLUSKEY-SHONKA PRESIDENT 7243426222 2026-02-25 1 0 GREGORY J KOCH CPA P00624263 7249817510 2024 2025-03-06 01:10:19Z X PATTY MCCLUSKEY-SHONKA 215 SOUTH WATER AVENUE SHARON PA 161461860 145941 0 X WWW.CAPMERCER.ORG X 2007 PA PROVIDE ELDERLY PERSONS WITH HOUSING FACILITIES AND SERVICES SPECIFICALLY DESIGNED TO MEET THEIR PHYSICAL, SOCIAL, AND PSYCHOLOGICAL NEEDS. 5 5 0 0 0 0 0 0 135850 145835 121 82 0 24 135971 145941 0 0 0 0 35720 34812 0 0 0 208328 203591 244048 238403 -108077 -92462 2273032 2209556 3213040 3242026 -940008 -1032470 TO OPERATE A HUD SECTION 202 HOUSING PROJECT FOR THE ELDERLY 0 0 189822 145859 PROVIDE AFFORDABLE HOUSING FOR OLDER ADULTS 189822 1 0 0 0 0 0 0 0 1 0 1 0 0 1 1 0 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 1 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 1 0 0 0 0 0 1 1 0 1 1 1 1 1 1 0 0 0 0 0 X APRIL BROWN 7243426222 215 SOUTH WATER AVENUE SHARON PA 16146 FRAN BILLEN VICE PRESIDENT 0.10 0.80 X X 0 0 0 PATTY MCCLUSKEY-SHONKA PRESIDENT 0.10 0.10 X X 0 0 0 NATALIE HIGBEE BOARD MEMBER 0.10 0.10 X 0 0 0 DENISE ANTHONY SECRETARY 0.10 0.20 X X 0 0 0 JAMES LOWRY TREASURER 0.10 0.10 X X 0 0 0 WILMA TORRES CEO 0.10 39.90 X 0 114725 20919 MICHELLE CLARKE CFO 0.10 39.90 X 0 77848 12049 0 192573 32968 0 0 0 0 0 APARTMENTS RENTAL 531110 115008 115008 TENANT ASSISTANCE PAYM 531110 43139 43139 LAUNDRY AND VENDING 812300 2735 2735 VACANCIES - APARTMENTS 531110 -15047 -15047 145835 82 82 MISCELLANEOUS INCOME 531110 24 24 24 145941 145859 0 82 X 26578 8109 18469 6373 6373 1861 1861 12282 12282 7900 7900 2197 2197 7386 7386 20 20 72436 72436 4944 4944 UTILITIES 38389 38389 CONTRACTED SERVICES 22529 22529 REAL ESTATE TAXES 18105 18105 PROGRAM SUPPLIES 15037 15037 2366 2019 347 238403 189822 48581 0 712 1698 140 393 2885 3202 3147440 1112148 2107728 2035292 161567 168971 2273032 2209556 353 7474 8753 2942800 2942800 262766 290120 3213040 3242026 X -940008 -1032470 -940008 -1032470 2273032 2209556 -92462 0 X X 0 1 X 1 1 1 X 146885 145477 148324 135850 145859 722395 146885 145477 148324 135850 145859 722395 0 0 0 722395 921 27 115 121 82 1266 921 27 115 121 82 1266 147806 145504 148439 135971 145941 723661 0.99830 0.99820 0.00170 0.00180 X 0 1 X 252524 252524 2867882 1087405 1780477 27034 24743 2291 2035292 TENANT SECURITY DEPOSITS 8753 RESERVE FOR REPLACEMENTS 144688 TAX AND INSURANCE ESCROW 15530 168971 PAYABLE TO RELATED PARTY 290120 290120 145941 0 145941 0 145941 238403 0 238403 0 238403 PART IV, LINE 2B: TENANT SECURITY DEPOSITS FORM 990, PART VI, SECTION A, LINE 3 COMMUNITY ACTION PARTNERSHIP OF MERCER COUNTY (A PARENT COMPANY OF HEMPFIELD APARTMENTS) IS ACTING AS A MANAGEMENT AGENT FOR HEMPFIELD APARTMENTS. THEY PAY SUBSTANTIALLY ALL THE EXPENSES OF THE APARTMENT BUILDING AND BILL THE ORGANIZATION FOR THE EXPENSES AND INVOICES PAID FOR THE OPERATION OF THE BUILDING. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS WILL REVIEW THE FORM 990 BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S EXECUTIVE OFFICE REGULARLY MONITORS AND UPDATES THE ORGANIZATION'S CONFLICT OF INTEREST POLICY, PROVIDING THE DIRECTORS WITH COPIES AT A BOARD MEETING. DIRECTORS UPDATE THEIR DISCLOSURES ANNUALLY. POTENTIAL CONFLICTS OF INTEREST ARE IDENTIFIED AND ADDRESSED IN ORDER TO ASSURE THAT THE ORGANIZATION IS TREATED FAIRLY IN ALL ITS BUSINESS DEALINGS. FORM 990, PART VI, SECTION B, LINE 15 PART VI, LINE 15A, 15B; PROCESS OF DETERMINING COMPENSATION--THIS ORGANIZATION HAS NO EMPLOYEES. ALL WAGES ARE CONTRACTED OUT AND THEN REIMBURSED. THEREFORE THE DETERMINATION OF COMPENSATION IS MADE BY COMMUNITY ACTION PARTNERSHIP OF MERCER COUNTY WHO MANAGES THE APARTMENT BUILDING. COMMUNITY ACTION'S METHOD OF DETERMINING COMPENSATION INCLUDES COMPARING SALARIES WITH OTHER NON-PROFIT ENTITIES AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION PROCESS FOR THE CEO AND KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 18 FORM 990, AND FORM 1023 ARE AVAILABLE AT THE BUSINESS OFFICE DURING REGULAR BUSINESS HOURS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC AT THE BUSINESS OFFICE DURING REGULAR BUSINESS HOURS. FORM 990, PART VI, SECTION B, QUESTIONS 13 & 14; POLICIES: WHISTLEBLOWER POLICY AND DOCUMENT RETENTION POLICY. COMMUNITY ACTION PARTNERSHIP OF MERCER COUNTY, THE SPONSORING AGENCY, PROVIDES MANAGEMENT SERVICES TO THE ORGANIZATION. A WRITTEN WHISTLEBLOWER AND DOCUMENT RETENTION AND DESTRUCTION POLICY HAVE BEEN ADOPTED BY COMMUNITY ACTION PARTNERSHIP OF MERCER COUNTY. FORM 990, PART IX, LINE 7, 9, 10 WAGES, EMPLOYEE BENEFITS, & PAYROLL TAXES: HEMPFIELD APARTMENTS INC DOES NOT HAVE ANY EMPLOYEES. HOWEVER, COMMUNITY ACTION PARTNERSHIP OF MERCER COUNTY PAYS SUBSTANTIALLY ALL THE EXPENSES OF THE APARTMENT BUILDINGS AND BILLS THE ORGANIZATION FOR WAGES AND RELATED PAYROLL TAXES AND BENEFITS. BECAUSE OF THIS, THERE ARE "0" EMPLOYEES LISTED ON PAGE ONE OF THE TAX RETURN, BUT AN AMOUNT OF $26,578 ON "OTHER SALARIES AND WAGES",(LINE 7 OF PART IX), $6,373, OF "EMPLOYEE BENEFITS" ON LINE 9 OF PART IX, AND $1,861 OF "PAYROLL TAXES" ON LINE 10 OF PART IX. FORM 990, PART XII, QUESTION 2C OVERSIGHT PROCESS/SELECTION PROCESS FOR AUDITOR: THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS FOR THE AUDIT, OR SELECTION PROCESS FOR AN AUDITOR. COMMUNITY ACTION PARTNERSHIP OF MERCER COUNTY 75 SOUTH DOCK ST SHARON PA 16146 251157381 HELP PEOPLE HELP THEMSELVES THROUGH COMMUNITY PARTNERING PA 501(C)(3) 170(B)(1) (A)(VI) N/A 0 GARDEN WAY HOUSING 75 SOUTH DOCK ST SHARON PA 16146 870736220 PROVIDE ELDERLY & HANDICAPPED PERSONS WITH HOUSING FACILITIES PA 501(C)(3) 170(B)(1) (A)(VI) N/A 0 INDEPENDENCE PARK INC 75 SOUTH DOCK ST SHARON PA 16146 251880558 PROVIDE HOUSING TO QUALIFIED PHYSICALLY DISABLED INDIVIDUALS PA 501(C)(3) 170(B)(1) (A)(VI) N/A 0 NORTH EAST MANOR INC 75 SOUTH DOCK ST SHARON PA 16146 300542204 PROVIDE ELDERLY & HANDICAPPED PERSONS WITH HOUSING FACILITIES PA 501(C)(3) 170(B)(1) (A)(VI) N/A 0 WESTFIELD TOWERS 75 SOUTH DOCK ST SHARON PA 16146 300542003 PROVIDE ELDERLY PERSONS WITH HOUSING FACILITIES & SERVICES PA 501(C)(3) 170(B)(1) (A)(VI) N/A 0 HEMPFIELD APARTMENTS SOUTH INC 75 SOUTH DOCK ST SHARON PA 16146 371587516 PROVIDE ELDERLY PERSONS WITH HOUSING FACILITIES PA 501(C)(3) 170(B)(1) (A)(VI) N/A 0 ALAMEDA GARDENS INC 75 SOUTH DOCK ST SHARON PA 16146 900803053 PROVIDE ELDERLY AND HANDICAPPED PERSONS WITH HOUSING FACILITIES AND SERVICES PA 501(C)(3) 170(B)(1) (A)(VI) N/A 0 PRIMROSE APARTMENTS 75 SOUTH DOCK ST SHARON PA 16146 463510845 PROVIDE ELDERLY AND HANDICAPPED PERSONS WITH HOUSING FACILITIES AND SERVICES PA 501(C)(3) 170(B)(1) (A)(VI) N/A 0 TUSHIM MANOR INC 75 SOUTH DOCK ST SHARON PA 16146 752990750 PROVIDE AFFORDABLE HOUSING FOR OLDER ADULTS PA 501(C)(3) 170(B)(1) (A)(VI) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 COMMUNITY ACTION PARTNERSHIP OF MERCER COUNTY M 12282 HUD DETERMINED COMMUNITY ACTION PARTNERSHIP OF MERCER COUNTY P 153685 REIMBURSED EXPENSES