2024-11-15T15:34:25-06:00 2023-12-31 943108253 NOVOGRADAC & COMPANY LLP 3025 NORTH WOOSTER AVENUE DOVER OH 44622 990 2023-01-01 521338101 SARAH'S CIRCLE SARA 2023321400 2551 17TH STREET NW OFFICE WASHINGTON DC 20009 CHRISTINE BROSONSKI BOARD PRESIDENT 2024838282 2024-11-15 1 1 DAVID CONWAY P00839993 3303655400 2023 2024-10-15 13:58:12Z CHRISTINE BROSONSKI 2551 17TH STREET NW WASHINGTON DC 20009 179724 0 X WWW.SARAHSCIRCLE.ORG X 1983 DC TO CREATE AND SUSTAIN A RESIDENTAL COMMUNITY THAT EMPOWERS ELDERLY PERSONS OF LIMITED MEANS 16 16 1 0 0 0 151032 104116 0 0 89629 75608 4137 0 244798 179724 0 0 0 0 178358 77133 0 0 2996 54587 23625 232945 100758 11853 78966 4890614 4969581 0 0 4890614 4969581 TO PROVIDE AFFORDABLE HOUSING AND A COMPREHENSIVE ARRAY OF SUPPORT SERVICES THAT ENABLE SENIOR CITIZENS TO AGE IN PLACE. 0 0 85643 HOUSING: THE ORGANIZATION IS THE MAJORITY OWNER OF THE MANAGING MEMBER OF A PROPERTY THAT LEASES APARTMENTS AT BELOW MARKET RATE TO PERSONS OF LIMITED MEANS. THE ORGANIZATION PARTICIPATES IN AND SUPERVISES MANAGEMENT OF THE PROPERTY. 11119 SENIOR SERVICES AND ACTIVITIES: THE ORGANIZATION, WITH THE PARTICIPATION OF SENIOR CITIZENS, PROVIDES AND ARRANGES FOR EDUCATION, CULTURAL NUTRIONAL, AND HEALTH ACTIVITIES FOR APARTMENT RESIDENTS AND NEIGHBORHOOD SENIOR CITIZENS. 96762 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 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 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X THE NEW WASHINGTON LAND COMPANY 2024838282 2551 17TH STREET NW 103 WASHINGTON DC 20009 CHRISTINE BROSONSKI PRESIDENT 1.00 X X 0 0 0 JOHN PARRECO VICE PRESIDENT 1.00 X X 0 0 0 VIRGINIA GIBSON SECRETARY 1.00 X X 0 0 0 DARIEN THALL TREASURER 1.00 X X 0 0 0 RANDALL KELLY PRESIDENT EMERITUS 1.00 X X 0 0 0 ZELINA ALI-AZIZ DIRECTOR 1.00 X 0 0 0 PJ DEANTONA DIRECTOR 1.00 X 0 0 0 AUBREY JASON GRANT DIRECTOR 1.00 X 0 0 0 TED GENDRON DIRECTOR 1.00 X 0 0 0 MATTHEW HODSON DIRECTOR 1.00 X 0 0 0 AMOY MCGHEE DIRECTOR 1.00 X 0 0 0 DON PLANK DIRECTOR 1.00 X 0 0 0 TIMUR RYSPEKOV DIRECTOR 1.00 X 0 0 0 ALISHA SANDERS DIRECTOR 1.00 X 0 0 0 TSHAYE TAYLOR DIRECTOR 1.00 X 0 0 0 MADIA BROWN DIRECTOR 1.00 X 0 0 0 0 0 0 0 0 0 0 0 104116 104116 75608 75608 179724 75608 0 0 X 72373 69478 724 2171 4760 4569 48 143 10300 9888 103 309 773 742 8 23 797 765 8 24 883 883 7989 7669 80 240 TELEPHONE 1341 1288 13 40 MISCELLANEOUS 1281 1230 13 38 MEALS AND HOSPITALITY 108 104 1 3 PROGRAM SUPPLIES 86 82 1 3 67 64 1 2 100758 96762 1000 2996 139679 137714 1011404 1018469 779996 779996 2958702 3033402 833 0 4890614 4969581 0 0 0 0 X 4890614 4969581 4890614 4969581 4890614 4969581 78966 0 X X 0 0 0 X 6950 135445 162865 151032 104116 560408 6950 135445 162865 151032 104116 560408 256645 303763 1865 82517 86978 90268 75608 337236 17874 1730 12160 4137 35901 933545 0.32540 0.26820 X SARAH'S CIRCLE IS A NONPROFIT ORGANIZATION UNDER IRS SECTION 501(C)3. IN EVERY YEAR OF STANDARD OPERATIONS, SARAH'S CIRCLE RECEIVES FAR MORE THAN 33.33 PERCENT OF ITS SUPPORT FROM THE GENERAL PUBLIC. SARAH'S CIRCLE MEETS THE FACT-AND-CIRCUMSTANCES TEST IN THAT ITS REVENUE IN ALL YEARS FAR EXCEEDS THE 33.33 PERCENT THRESHOLD AND CURRENTLY IS AT 32.54% IN TOTAL FOR THE 5 YEARS. TO THAT END, SARAH'S CIRCLE CONTINUES TO FILE AS A NONPROFIT ORGANIZATION UNDER SECTION 501(C)3. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES (EXCEPT TAXES ON UNRELATED BUSINESS INCOME) UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS CLASSIFIED BY THE INTERNAL REVENUE SERVICES AS OTHER THAN A PRIVATE FOUNDATION. NO PROVISION FOR INCOME TAXES IS REQUIRED FOR THE YEAR ENDED DEEMBER 31, 2022 SINCE THE ORGANIZATION HAD NO TAXABLE INCOME FROM UNRELATED BUSINESS ACTIVITIES. THE INCOME TAX POSITION TAKEN BY THE ORGANIZATION FOR ANY YEARS OPEN UNDER THE VARIOUS STATUTES OF LIMITATIONS ARE THAT THE ORGANIZATION CONTINUES TO BE EXEMPT FROM INCOME TAXES AND THAT THEY HAVE PROPERLY REPORTED UNRELATED BUSINESS INCOME THAT IS SUBJECT TO INCOME TAXES. THE ORGANIZATION BELIEVES THAT THERE ARE NO TAX POSITION TAKEN OR EXPECTED TO BE TAKEN THAT WOULD SIGNIFCANTLY INCREASE UNRECOGNIZED TAX LIABILITIES WITHIN 12 MONTHS OF THE REPORTING DATE. NONE OF THE ORGANIZATION'S FEDERAL OR STATE INCOME TAX RETURNS ARE CURRENTLY UNDER EXAMINATION. FORM 990, PART VI, SECTION B, LINE 11B COPY OF THE IRS FORM 990 IS ELECTRONICALLY SENT TO ALL MEMBERS OF THE BOARD UPON THE EXECUTIVE DIRECTOR'S RECEIPT OF THE IRS FORM 990. FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD MEMBER IS REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICT OF INTEREST TO THE BOARD PRESIDENT. THE MEMBER MUST THEN RECUES HIM/HERSELF FROM THE ACTION UNDER CONSIDERATION. THE EXECUTIVE DIRECTOR IS GENERALLY AWARE OF THE AREAS OF INTEREST OF EACH BOARD MEMBER AND IS ABLE TO MONITOR COMPLIANCE FROM THAT KNOWLEDGE. IN PRACTIVE, VERY FEW, IF ANY CONTRACTED WITH MONETARY SIGNIFICANE ARE AWARDED IN ANY PARTICULAR YEAR. CONFLICTS OF INTEREST REGARDING MONETARY GAINS ARE THEREFORE NEARLY NON-EXISTENT. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD AND STAFF OF THE ORGANIZATION USE AN EXHAUSTIVE COMPENSATION STUDY DONE ANNUALLY AND SPONSORED BY THE CENTER FOR NON PROFIT ADVANCEMENT, OF WHICH THE ORGANIZATION IS A MEMBER. THE BOARD APPROVES THE EXECUTIVE DIRECTOR SALARY AND THOSE OF OTHER STAFF AS RESEARCHED AND RECOMMENDED BY THE EXECUTIVE DIRECTOR. THE COMPENSATION PROCESS FOR OFFICER'S SALARIES ARE THE SAME AS THE PROCESS FOR EXECUTIVE DIRECTOR'S SALARY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART IX, LINE 11G PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 8,486. MANAGEMENT AND GENERAL EXPENSES 88. FUNDRAISING EXPENSES 265. TOTAL EXPENSES 8,839. PAYROLL SERVICE: PROGRAM SERVICE EXPENSES 1,402. MANAGEMENT AND GENERAL EXPENSES 15. FUNDRAISING EXPENSES 44. TOTAL EXPENSES 1,461. FORM 990, PART 1, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: TO LIVE WITH DIGNITY IN A DECENT, SAFE, AND SUPPORTIVE ENVIRONMENT IN WASHINGTON, DC. FORM 900, PART IV, SECTION B, LINE 11: COPY OF THE IRS FORM 990 IS ELECTRONICALLY SENT TO ALL MEMBERS OF THE BOARD UPON THE EXECUTIVE DIRECTOR'S RECEIPT OF THE IRS FORM 990. FORM 990, PART IV, SECTION B, LINE 11: GOVERNING DOCUMENTS, INCLUDING BY-LAWS, ORGANIZATIONAL POLICIES, AND ANNUAL REVIEWS/AUDITS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT OR SELECTION PROCESS DURING THE YEAR. SARAH'S CIRCLE RENEWAL LLC 2551 17TH STREET NW WASHINGTON DC 20009 LOW INCOME HOUSING TAX CREDITS DC SARAH'S CIRCLE MM LLC -30 3448846 0 0 0.00010 SARAH'S CIRCLE MM LLC 2551 17TH STREET WASHINGTON DC 20009 812474936 MANAGING MEMBER DC SARAH'S CIRCLE C -30 0.75000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0