2026-04-15T08:55:18-05:00 2025-05-31 871353108 EISNER ADVISORY GROUP LLC 130 NORTH 18TH STREET SUITE 3000 PHILADELPHIA PA 191032757 990 2024-06-01 222536011 FIRST SHARED HOUSING CORP FIRS 2158258800 704-706 WEST GIRARD AVENUE PHILADELPHIA PA 19123 ANDREW ANDERSON EXECUTIVE DIRECTOR 2158258800 2026-04-05 1 0 CHERYL POST P00748554 2158818800 2024 2025-03-06 01:10:19Z ANDREW ANDERSON 704-706 WEST GIRARD AVENUE PHILADELPHIA PA 19123 105697 0 X N/A X 1988 PA THE CORPORATION OWNS AND MANAGES 6 UNITS OF SHARED SENIOR HUSING FOR LOW INCOME SENIOR CITIZENS 2 1 1 0 0 0 63185 88185 13429 17508 3 4 0 0 76617 105697 0 0 0 0 12911 15176 0 0 0 97534 87025 110445 102201 -33828 3496 77064 77746 522464 519650 -445400 -441904 THE CORPORATION OWNS AND MANAGES 6 UNITS OF SHARED SENIOR HOUSING FOR LOW INCOME SENIOR CITIZENS AND THE DISABLED AT 540 SOUTH 61ST STREET, PHILADELPHIA, PENNSYLVANIA 0 0 75614 17508 MANAGED AND MAINTAINED 6 UNITS OF SHARED HOUSING FOR LOW INCOME SENIOR CITIZENS 75614 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 X 0 0 1 1 0 0 0 0 0 0 0 0 0 0 X 2 1 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X MICHEL HOWITT 2158258800 704-706 W GIRARD AVENUE PHILADELPHIA PA 19123 ANDREW ANDERSON PRESIDENT/SECRETARY 1.00 39.00 X X 0 220433 6613 HOLLISTER KNOWLTON VICE PRESIDENT/TREASURER 1.00 5.00 X X 0 0 0 SUZANNE DAVIS ASST SECRETARY 1.00 39.00 X 0 139810 6991 0 360243 13604 0 0 1 0 0 88185 88185 TENANT RENTS 531110 17508 17508 17508 4 4 105697 17508 0 4 12903 12903 1284 1284 989 989 2760 2760 576 576 62910 62910 6314 6314 4297 4297 1679 1679 BAD DEBTS 7516 7516 MISCELLANEOUS 973 414 559 102201 75614 26587 0 5731 12144 2142 0 68 3249 288987 240740 52544 48247 16579 14106 77064 77746 23446 17553 117306 103619 381712 398478 522464 519650 X -445400 -441904 -445400 -441904 77064 77746 3496 0 X X 0 1 X 1 0 X 2360 62406 57830 63185 88185 273966 67737 12951 12601 13429 17508 124226 70097 75357 70431 76614 105693 398192 0 0 0 398192 4 2 3 3 3 15 4 2 3 3 3 15 70101 75359 70434 76617 105696 398207 1.00000 1.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 20532 20532 240327 221306 19021 28128 19434 8694 48247 TENANT SECURITY DEPOSIT 1315 REPLACEMENT RESERVES 9954 REAL ESTATE ESCROW 2837 14106 DUE TO RELATED PARTIES 396666 TENANT SECURITY DEPOSITS 1682 PREPAID RENT 130 398478 X PART X, LINE 2: THE CORPORATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3), AND IS EXEMPT FROM STATE INCOME TAXES UNDER THE PROVISIONS OF THE PENNSYLVANIA NONPROFIT CORPORATION LAW. THE CORPORATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. THE CORPORATION IS NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2020. U.S. GAAP REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY, IF THE CORPORATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY A GOVERNMENT AUTHORITY. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE CORPORATION AND HAS CONCLUDED THAT AS OF MAY 31, 2025 AND 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE CORPORATION RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS, IF ANY. THERE WERE NO INCOME TAX RELATED INTEREST AND PENALTIES RECORDED FOR EITHER OF THE YEARS ENDED MAY 31, 2025 OR 2024. 0 0 0 0 0 0 0 0 0 ANDREW ANDERSON PRESIDENT/SECRETARY 0 220433 0 0 0 0 0 6613 0 0 0 227046 0 0 FORM 990, PART V, LINE 2B: ALL AMOUNTS REPORTED IN PART IX ON LINES 7 AND 10 FOR PERSONNEL RELATED EXPENSES ARE PAID BY A RELATED ORGANIZATION, FRIENDS REHABILITATION PROGRAM, INC. (FRP). COSTS ASSOCIATED WITH THOSE EMPLOYEES ARE ALLOCATED TO THE ORGANIZATION AND REIMBURSED TO FRP. ALL PAYROLL TAX FILINGS ARE COMPLETED BY FRP. FORM 990, PART VI, SECTION A, LINE 3 FRIENDS REHABILITATION PROGRAM, INC. (FRP) IS THE SOLE MEMBER OF THE CORPORATION AND APPOINTS THE GOVERNING BOARD OF THE CORPORATION. THE ENTIRE BOARD IS MADE UP OF EMPLOYEES OF FRP. THE CORPORATION HAS CONTRACTED WITH FRP TO MANAGE ITS REAL ESTATE. FORM 990, PART VI, SECTION A, LINE 6 ONE MEMBER - FRIEND REHABILITATION PROGRAM, INC. FORM 990, PART VI, SECTION A, LINE 7A THE GOVERNING BODY OF THE SOLE MEMBER IS RESPONSIBLE FOR APPOINTING THE GOVERNING BODY OF THIS ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7B ALL DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY THE SOLE MEMBER. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THIS FORM 990 WAS PROVIDED TO THE COMPANY'S BOARD OF DIRECTORS (THE GOVERNING BODY) WHO REVIEWED AND APPROVED THE FORM PRIOR TO ITS FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR MUST EXECUTE A STATEMENT AT THE ANNUAL MEETING EACH YEAR SETTING FORTH ANY POSSIBLE CONFLICTS, OR STATING THAT NO SUCH CONFILCTS EXIST. IN ADDITION, ANY EMPLOYEE HAVING A SUSPECTED CONFLICT MUST PRESENT IT TO THE BOARD OF DIRECTORS PRIOR TO ACTION FOR APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF THE COMPANY'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND THIS FORM 990 ARE AVAILABLE AT THE COMPANY'S OFFICES AT 704-06 WEST GIRARD AVENUE; PHILADELPHIA PA 19123. COPIES WILL BE MADE ON REQUEST. FORM 990, PART XII, LINE 2C: THE BOARD FINANCE COMMITTE ASSUMES THE RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS. FRIENDS DEVELOPMENT COMPANY 704-706 W GIRARD AVENUE PHILADELPHIA PA 19123 232983588 INACTIVE-LOW INCOME HOUSING-EXEMPT PA 501(C)(3) LINE 10 FRIENDS REHABILITATION PROGRAM INC 0 FRIENDS REHABILIATIONS PROGRAM INC 704-706 W GIRARD AVENUE PHILADELPHIA PA 19123 236398764 LOW INCOME HOUSING - EXEMPT PA 501(C)(3) LINE 10 N/A 0 SARAH ALLEN SENIOR HOUSING INC 704-706 W GIRARD AVENUE PHILADELPHIA PA 19123 232758281 INACTIVE-LOW INCOME HOUSING-EXEMPT PA 501(C)(3) LINE 10 FRIENDS REHABILITATION PROGRAM INC 0 FRIENDS NEIGHBORHOOD GUILD INC 704-706 W GIRARD AVENUE PHILADELPHIA PA 19123 231424024 INACTIVE-RESIDENT SOCIAL SERVICE PROGRAMS PA 501(C)(3) LINE 7 FRIENDS REHABILITATION PROGRAM INC 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1