2026-03-30T12:13:27-07:00 2025-12-31 990 2025-01-01 472735838 HEALTH-CARE EDUCATION AND LIVING IN POVERTY HEAL 2405358445 1629 K Street NW Ste 300 Washington DC 20006 Gregory Waters CEO/President 2405358445 2026-03-24 2025 2025-03-06 01:10:19Z Gregory L Waters 1629 K Street NW Suite 300 Washington DC 20006 217661 0 X www.pauperimusa.org X 2015 DC (C)HELP, mission is to advance equitable access to capital on terms that are reasonable & sustainable to build assets, benefit communities - within economically distressed populations (with emphasis in rural communities), in support of economic opportunity, affordable housing, and financial products and development & infrastructure services. 3 3 1 2 0 0 216000 217661 0 0 0 0 0 0 216000 217661 0 0 0 0 89090 84000 0 0 0 54117 51094 143207 135094 72793 82567 682495 751750 0 0 682495 751750 (C)HELP, mission is to advance equitable access to capital on terms that are reasonable & sustainable to build assets, benefit communities - within economically distressed populations (with emphasis in rural communities), in support of economic opportunity, affordable housing, and financial products and development & infrastructure services. 0 0 51094 0 0 Is to ensure that minority and LMI communities have access to sound financial products and services. This is complemented by our efforts to build a more inclusive and equitable environment both within communities we serve [and the company itself]. Moreover, we focus on fully utilizing the existing or new services available to the investment community [social and/or economic conditions of low-income, distressed, and/or underserved people or communities] by establishing connections to culturally competent finance & loan professionals to ensure that everyone has access to a working capital. Thus, working with partner organizations to establish new financial products & services that target identified priorities, including 1) providing affordable housing; 2) creating access to food and essential services; 3) increasing the quality and availability of neighborhood facilities; 4) creating employment opportunities; 5) attracting additional investment; and 6) strengthening the social and economic fabric of the community 0 0 0 N/A 0 0 0 51094 1 1 0 0 0 0 0 0 0 0 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 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 3 3 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X Gregory Waters 2405358445 1629 K Street NW Ste 300 Washington DC 20006 Gregory Waters President/CEO 35 0 X X 84000 0 0 LeAndra Waters Vice President 4 0 X 0 0 0 Kellie Waters VP Operations 8 0 X 0 0 0 84000 0 0 0 0 0 0 0 0 0 0 0 0 217661 0 217661 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 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 0 0 0 0 0 0 217661 0 0 0 X 0 0 0 0 0 0 0 0 84000 0 84000 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 19901 19901 0 0 0 0 0 0 5522 5522 0 0 1611 1611 0 0 0 0 1020 1020 404 404 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 8287 8287 0 0 14349 14349 0 0 135094 51094 84000 0 630602 624015 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 133967 10147 51893 123820 0 0 0 0 0 0 0 0 0 3915 682495 751750 0 0 0 0 0 0 0 0 0 0 X 682495 751750 0 0 682495 751750 682495 751750 82567 0 0 0 -13312 0 X 0 0 0 X 216000 218000 198999 216000 217661 1066660 0 0 0 0 0 0 0 0 0 0 0 0 216000 218000 198999 216000 217661 1066660 0 1066660 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1066660 0 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 37143 4574 32569 0 0 0 0 0 2000 600 1400 0 94824 4973 89851 123820 Form 990, Part VI, Section A, Line 2 The organization operates under a governance model that integrates familial and professional affiliations among its primary stakeholders. Specifically, certain individuals serving in the capacity of officers, directors, or key employees maintain documented family relationships with other members of the leadership core. This structural alignment is a foundational element of the nonprofit's operational identity as a family-led entity, ensuring a shared commitment to the mission and long-term institutional stability. While these overlapping relationships are inherent to the organization's management design, the board maintains rigorous oversight to ensure that all fiduciary duties remain primary. The intersection of family and business roles is managed through internal transparency and adherence to established conflict-of-interest protocols. This approach allows the organization to leverage the unique dedication of a family-operated model while upholding the ethical and legal standards required of a tax-exempt entity. Form 990, Part VI, Section B, Line 11b HEALTH-CARE, EDUCATION, & LIVING IN POVERTY, INC. FORM 990 REVIEW POLICIES PRIOR DISTRIBUTION AND REVIEW POLICY FORM 990 REVIEW POLICY I. Purpose of the Policy. The purpose of this policy is to create a process for preparation and review of Form 990 and its distribution to all board members of Health-Care, Education, and Living in Poverty, Inc. (the "HELP") prior to filing with the Internal Revenue Service. This process will provide the board members with the opportunity to review Form 990 while also ensuring that annual filing deadlines may be met. II. Procedure for Preparation and Review of Form 990. A. Preparation of Form 990. HELP's senior management is responsible for the timely preparation of Form 990. The HELP's Chief Executive Officer (CEO) may confer with accountants and legal counsel of the organization with respect to drafts of the Form 990. B. Review of Form 990 Before Filing. Copies of the completed draft Form 990 (including required schedules) will be distributed to the appropriate officer(s) or committee in either electronic or paper form for review and approval. Any questions or concerns will be noted and addressed, and management staff will ensure that changes are incorporated into Form 990 as appropriate. Copies of the draft Form 990 will then be distributed to the Board of Directors in either electronic or paper form for review and approval. Any questions or concerns will be noted and addressed, and management staff will ensure that changes are incorporated into Form 990 as appropriate. III. Distribution of Form 990 to All Members of Governing Body. After all input has been appropriately addressed, the final version of Form 990 (with required schedules) will be distributed to every voting member of the HELP's board of directors prior to filing with the IRS. The final form may be distributed either in paper or electronic form in any manner deemed appropriate by the HELP's Chief Executive Officer (CEO). IV. Filing of Form 990. After the final version of Form 990 has been distributed pursuant to paragraph III above, management staff will cause the final Form 990 to be filed as required. Moreover, consistent with the requirements of the Internal Revenue Code and applicable regulations, copies of the Form 990 report will be made available upon reasonable request in a timely manner, subject to the charges permitted by law, to any individuals who request it. Form 990, Part VI, Section B, Line 12c HEALTH-CARE, EDUCATION, AND LIVING IN POVERTY, INC. CONFLICT OF INTEREST POLICY Article I: Purpose This conflict-of-interest policy is designed to foster public confidence in the integrity of Health-care, Education, and Living in Poverty, Inc. (the "HELP") and to protect the HELP's interest when it is contemplating entering a transaction (defined below) that might benefit the private interest of a director, a corporate officer, the top management or top financial official, or a key employee (defined below). Article II: Definitions The following are considered insiders for the purposes of this policy: 1. Each member of the Board of Directors or other governing body. 2. The president, chief executive officer, chief operating officer, treasurer and chief financial officer, executive director, or any person with the responsibilities of any of these positions (whether the person is an officer of the HELP under the HELP's Bylaws and the Code of the District of Columbia). 3. Any key employee, meaning an employee whose total annual compensation (including benefits) from the organization and its affiliates is more than $150,000 and who (a) has responsibilities or influence over the organization similar to that of officers, directors, or trustees; or (b) manages a program that represents 20% or more of the activities, assets, income, or expenses of the organization; or (c) has or shares authority to control 20% or more of the organization's capital expenditures, operating budget, or compensation for employees. Interest means any commitment, investment, relationship, obligation, or involvement, financial or otherwise, direct or indirect, that may influence a person's judgment, including receipt of compensation from the HELP, a sale, loan, or exchange transaction with the HELP. A conflict of interest is present when, in the judgment of the Board of Directors, an insider's stake in the transaction is such that it reduces the likelihood that an insider's influence can be exercised impartially in the best interests of the HELP. Transaction means any transaction, agreement, or arrangement between an insider and the HELP, or between the HELP and any third party where an insider has an interest in the transaction or any party to it. Article III: Procedures 1. Duty to Disclose Each insider shall disclose to the Board all material facts regarding his or her interest in the transaction, promptly upon learning of the proposed transaction. 2. Determining Whether a Conflict of Interest Exists With regard to an insider, the Board shall determine if a conflict of interest exists. The insider(s) and any other interested person(s) involved with the transaction shall not be present during the Board's discussion or determination of whether a conflict of interest exists, except as provided in Article IV below. 3. Procedures for Addressing a Conflict of Interest The Board shall follow the procedures set forth in Article IV in order to decide what measures are needed to protect the HELP's interests in light of the nature and seriousness of the conflict, to decide whether to enter into the transaction and, if so, to ensure that the terms of the transaction are appropriate. Article IV: Review by the Board I. The Board may ask questions of and receive presentation(s) from the insider(s) and any other interested person(s) but shall deliberate and vote on the transaction in their absence. The Board shall ascertain that all material facts regarding the transaction and the insider's conflict of interest have been disclosed to the Board and shall compile appropriate data, such as comparability studies, to determine fair market value for the transaction. After exercising due diligence, which may include investigating alternatives that present no conflict, the Board shall determine whether the transaction is in the HELP's best interest, for its own benefit, and whether it is fair and reasonable to the HELP; the majority of disinterested members of the Board then in office may approve the transaction. Article V: Records of Proceedings The minutes of any meeting of the Board pursuant to this policy shall contain the name of each insider who disclosed or was otherwise determined to have an interest in a transaction; the nature of the interest and whether it was determined to constitute a conflict of interest; any alternative transactions considered; the members of the Board who were present during the deliberations on the transaction, those who voted on it, and to what extent interested persons were excluded from the deliberations; any comparability data or other information obtained and relied upon by the Board and how the information was obtained; and the result of the vote, including, if applicable, the terms of the transaction that was approved and the date it was approved. Article VI: Annual Disclosure and Compliance Statements Each director, each corporate officer, the top management official, the top financial official, and each key employee of the HELP, shall annually sign a statement on the form attached, that: * affirms that the person has received a copy of this conflict of interest policy, has read and understood the policy, and has agreed to comply with the policy; and * discloses the person's financial interests and family relationships that could give rise to conflicts of interest. Article VII: Violations If the Board has reasonable cause to believe that an insider of the HELP has failed to disclose actual or possible conflicts of interest, including those arising from a transaction with a related interested person, it shall inform such insider of the basis for this belief and afford the insider an opportunity to explain the alleged failure to disclose. If, after hearing the insider's response and making further investigation as warranted by the circumstances, the Board determines that the insider has failed to disclose an actual or possible conflict of interest, the Board shall take appropriate disciplinary and corrective action. Article VIII: Annual Reviews To ensure that the HELP operates in a manner consistent with its status as an organization exempt from federal income tax, the Board shall authorize and oversee an annual review of the administration of this conflict of interest policy. The review may be written or oral. The review shall consider the level of compliance with the policy, the continuing suitability of the policy, and whether the policy should be modified and improved. HEALTH-CARE, EDUCATION, AND LIVING IN POVERTY, INC. CONFLICT OF INTEREST POLICY: ACKNOWLEDGMENT AND FINANCIAL INTEREST DISCLOSURE STATEMENT Health-Care, Education, and Living In Poverty, Inc. (the "HELP") follows a conflict of interest policy designed to foster public confidence in our integrity and to protect our interest when we are contemplating entering a transaction or arrangement that might benefit the private interest of a director, a corporate officer, our top management official and top financial official, or any of our key employees. Part I. Acknowledgment of Receipt Form 990, Part VI, Section B, Line 15 Health-Care, Education, & Living in Poverty, Inc. Policy for Board Approval of Compensation The Executive Director of Health-Care, Education, & Living in Poverty, Inc. is the principal representative of Operation First Response, Inc. and the person responsible for the efficient operation of the Nonprofit. Therefore, it is the desire of the Nonprofit to provide a fair yet reasonable and not excessive compensation for the Executive Director (and any other highly compensated employees and consultants). The annual process for determining compensation is as follows: The Nonprofit shall [either the full board or a compensation committee/executive committee] annually evaluate the Executive Director on his/her performance and ask for his/her input on matters of performance and compensation. Board Approval. The executive committee will obtain research and information to make a recommendation to the full board for the compensation (salary and benefits) of the Executive Director (and other highly compensated employees or consultants) based on a review of comparability data. For example, the Executive Committee will secure data that documents compensation levels and benefits for similarly qualified individuals in comparable positions at similar organizations. This data may include the following: 1. Salary and benefit compensation studies by independent sources; 2. Written job offers for positions at similar organizations; 3. Documented telephone calls about similar positions at both nonprofit and for-profit organizations; and 4. Information obtained from the IRS Form 990 filings of similar organizations. Concurrent Documentation. To approve the compensation for the Executive Director (and other highly compensated employees and consultants) the board must document how it reached its decisions, including the data on which it relied, in minutes of the meeting during which the compensation was approved. Documentation will include: 1. A description of the compensation and benefits and the date it was approved; 2. The members of the board who were present during the discussion about compensation and benefits, and the results of the vote; 3. A description of the comparability data relied upon and how the data was obtained; and 4. Any actions taken (such as abstaining from discussion and vote) with respect to consideration of the compensation by anyone who is otherwise a member of the board but who had a conflict of interest with respect to the decision on the compensation and benefits. Independence in Setting Compensation: The Chair of the board of directors, who is a volunteer and not compensated by the Nonprofit, will operate independently without undue influence from the Executive Director. No member of the Executive Committee will be a staff member, the relative of a staff member, or have any relationship with staff that could present a conflict of interest. Date Approved: 4/12/2024 Form 990, Part VI, Section C, Line 19 Policy Statement: Public Disclosure and Review Process for HELP's IRS Form 990 I. Purpose and Scope This policy establishes the formal process by which Health-Care, Education, & Living in Poverty, Inc. (HELP ) provides access to its Internal Revenue Service (IRS) Form 990 for review by external parties. The policy ensures compliance with federal disclosure requirements while maintaining organizational integrity, transparency, and administrative efficiency. It applies to all requests submitted by individuals, organizations, or other entities seeking to review HELP's Form 990. II. Legal and Regulatory Framework HELP recognizes its obligation under applicable federal law to make its most recent Form 990 filings available for public inspection. This policy aligns with IRS regulations governing tax-exempt organizations, which require timely and reasonable access to such documents upon request. HELP will adhere to all disclosure requirements while safeguarding sensitive internal processes not subject to public release. III. Request Submission Procedures Any entity requesting access to HELP's Form 990 must submit a formal request through an authorized channel designated by HELP. Acceptable channels may include written correspondence, electronic mail, or a standardized request form hosted on HELP's official platform. Requests must include the name of the requesting party, organizational affiliation if applicable, and a clear statement of the documents sought. IV. Verification and Processing of Requests Upon receipt, HELP will verify the completeness and legitimacy of the request. Verification is limited to ensuring that the request pertains to publicly disclosable documents and does not require justification of purpose. Requests will be logged and processed in the order received, subject to reasonable administrative timelines. HELP reserves the right to seek clarification if a request is ambiguous or incomplete. V. Provision of Documents HELP will provide copies of its most recent Form 990 filings in a timely manner, consistent with IRS guidelines. Documents may be delivered electronically or in physical format, depending on the request method and availability. Reasonable fees for duplication and mailing may be assessed in accordance with applicable regulations, though electronic access will be prioritized to minimize costs and delays. VI. Timeliness and Response Standards HELP is committed to responding to all valid requests within a reasonable timeframe, generally not exceeding thirty days from receipt. Expedited responses may be provided when feasible. Delays, if any, will be communicated promptly to the requesting party with an explanation and anticipated resolution timeframe. VII. Recordkeeping and Compliance Oversight All requests and corresponding responses will be documented to ensure accountability and compliance with regulatory standards. HELP will periodically review its disclosure practices to ensure alignment with evolving legal requirements and best practices in nonprofit transparency. VIII. Limitations and Exclusions This policy applies exclusively to documents required for public disclosure under federal law. Requests for materials beyond the scope of Form 990 or not subject to mandatory disclosure may be denied or redirected in accordance with HELP's internal governance policies. IX. Policy Review and Amendments This policy is subject to periodic review and may be amended to reflect changes in legal requirements, organizational practices, or operational needs. Any revisions will be implemented in a manner that preserves HELP's commitment to transparency and public accountability. Date Approved: 4/12/2024 Form 990, Part IX, Line 11g The Mission Assurance initiative facilitates the development and implementation of a sophisticated dual-track strategy, utilizing both comprehensive financial instruments and advanced technological systems to enhance the well-being of targeted community members. By optimizing these technical resources, the program empowers residents to engage substantively in neighborhood revitalization efforts. This approach ensures that the systemic benefits of financial equity- specifically improved quality of life and long-term economic stability - are distributed equitably across the demographic landscape. Form 990, Part IX, Line 24e The Mission Assurance initiative facilitates the development and implementation of a sophisticated dual-track strategy, utilizing both comprehensive financial instruments and advanced technological systems to enhance the well-being of targeted community members. By optimizing these technical resources, the program empowers residents to engage substantively in neighborhood revitalization efforts. This approach ensures that the systemic benefits of financial equity- specifically improved quality of life and long-term economic stability - are distributed equitably across the demographic landscape.