2024-05-07T14:09:18-05:00 2023-06-30 221478099 COHNREZNICK LLP 500 EAST PRATT STREET 4TH FLOOR BALTIMORE MD 21202 990 2022-07-01 237097000 COMPREHENSIVE HOUSING ASSISTANCE INC COMP 4105005300 5809 PARK HEIGHTS AVENUE BALTIMORE MD 21215 LISA K BUDLOW CHIEF EXECUTIVE OFFICER 4105005354 2024-04-26 1 LISA BUDLOW XXX-XX-XXXX 0 DAMIEN NICKLE CPA P00802786 4107834900 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z LISA K BUDLOW 5809 PARK HEIGHTS AVENUE BALTIMORE MD 21215 17208525 0 X WWW.CHAIBALTIMORE.ORG X 1983 MD SEE SCHEDULE O 25 25 51 297 0 0 3420834 9090393 2083856 6915730 294373 79272 -102795 -309189 5696268 15776206 521005 1053264 0 0 2458156 2377327 0 0 72752 1424624 2113749 4403785 5544340 1292483 10231866 39128614 46496963 10928023 8064506 28200591 38432457 X SEE SCHEDULE O 0 0 589322 516515 SEE SCHEDULE O 773922 10690 63113 SEE SCHEDULE O 1944071 1042574 17964 SEE SCHEDULE O 668439 6318138 668439 6318138 3975754 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 1 1 1 0 0 0 0 0 0 0 0 0 0 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CORNMAN BOARD MEMBER 1.00 X 0 0 0 REV ARNOLD HOWARD BOARD MEMBER 1.00 X 0 0 0 RICHARD TOPAZ BOARD MEMBER 1.00 X 0 0 0 RIVKA BIER BOARD MEMBER 1.00 X 0 0 0 STEVEN STERN BOARD MEMBER 1.00 X 0 0 0 ZED SMITH BOARD MEMBER 1.00 X 0 0 0 AARON MAX LIFE MEMBER 0.00 X 0 0 0 ALAN J FINK LIFE MEMBER 0.00 X 0 0 0 ARNOLD SCHEINBERG LIFE MEMBER 0.00 X 0 0 0 BENJAMIN J DUBIN LIFE MEMBER 0.00 X 0 0 0 CASS GOTTLIEB LIFE MEMBER 0.00 X 0 0 0 DAVID D CARLINER LIFE MEMBER 0.00 X 0 0 0 DAVID H BROOKS LIFE MEMBER 0.00 X 0 0 0 DAVID I BAVAR LIFE MEMBER 0.00 X 0 0 0 ERWIN L GREENBERG LIFE MEMBER 0.00 X 0 0 0 FRITZI K HALLOCK LIFE MEMBER 0.00 X 0 0 0 INA SINGER LIFE MEMBER 0.00 X 0 0 0 JEFFREY ROSEN LIFE MEMBER 0.00 X 0 0 0 LEE ROSENBERG LIFE MEMBER 0.00 X 0 0 0 LOWELL HERMAN LIFE MEMBER 0.00 X 0 0 0 MELISSA PETERS LIFE MEMBER 0.00 X X 0 0 0 PAUL R COOPER LIFE MEMBER 0.00 X 0 0 0 ROBERT G POLLOKOFF LIFE MEMBER 0.00 X 0 0 0 SANFORD CARDIN LIFE MEMBER 0.00 X 0 0 0 TODD TILSON LIFE MEMBER 0.00 X 0 0 0 ELLENJARRETT VP HOUSING PLANNING & DEV 37.50 X 215731 0 27315 LISA BUDLOW CHIEF EXECUTIVE OFFICER 37.50 X 215979 0 8664 RACHEL RUBEN VP OF DEV & IMPACT 37.50 X 114351 0 18673 TIFFANY NICOLETTE VP HOUSING & SERVICES 37.50 X 151473 0 12738 WILL PASS CHIEF FINANCIAL OFFICER 37.50 X 132861 0 2673 KARI GORKOS EMPLOYEE 37.50 X 129413 0 5183 959808 0 75246 6 0 1 0 0 818362 7347841 924190 9090393 DEVELOPMENT FEE REVENUE 900009 5741521 5741521 MISCELLANEOUS 900009 578609 578609 PROGRAM REVENUE 623000 312659 312659 INTEREST LOANS AFFORDABLE 522292 176316 176316 INCOME FROM AFFORDABLE HOUSING OP 531110 106625 106625 6915730 15386 15386 1123130 1432319 -309189 -309189 -309189 63886 0 63886 63886 63886 15776206 6621927 0 63886 961564 961564 91700 91700 900458 638848 234339 27271 1143853 813687 295254 34912 207772 145005 57755 5012 125244 83818 37285 4141 248121 225099 22156 866 127295 10495 116800 33947 7223 26724 46575 7755 38820 107094 26926 80168 1983 65 1918 75425 75425 66002 27148 38854 PROGRAM SERVICES 831005 726396 104609 CONTRACTED SERVICES 468470 116997 351473 ADMINISTRATIVE 107832 17603 89679 550 5544340 3975754 1495834 72752 2929930 2938579 3512347 882017 24073 28860 15329909 5351154 10941733 9978755 791976 340989 710924 368634 20217631 31959129 39128614 46496963 1169065 874686 67248 0 7101407 7093280 2590303 96540 10928023 8064506 X 28200591 38432457 28200591 38432457 39128614 46496963 10231866 0 X 0 1 X 1 0 X 2295316 2899833 3649221 3420834 9090393 21355597 2295316 2899833 3649221 3420834 9090393 21355597 21355597 179298 252775 178981 109459 282941 1003454 22359051 0.95510 0.94170 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1372037 1372037 13106182 4966610 8139572 851690 384544 467146 9978755 DEVELOPMENT FEES RECEIVABLE 7093176 LOANS RECEIVABLE 17203472 PROP HELD RESALE & PRE-DEVELOP 213132 INVESTMENT IN LP 2801871 DEPOSITS AND RESERVES 522863 DUE FROM AFFILIATES 4124615 31959129 TENANT SECURITY DEPOSITS 83302 PREPAID REVENUE 8167 ACCRUED MANAGEMENT FEE PAYABLE 3477 MISCELLANEOUS LIABILITIES 1594 96540 X PART X, LINE 2: CHAI IS GENERALLY EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC"). IN ADDITION, CHAI QUALIFIES FOR CHARITABLE CONTRIBUTIONS DEDUCTIONS UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(1). INCOME, WHICH IS NOT RELATED TO EXEMPT PURPOSES, LESS APPLICABLE DEDUCTIONS, IS SUBJECT TO FEDERAL AND STATE CORPORATE INCOME TAXES. CHAI HAD NO NET UNRELATED BUSINESS INCOME FOR THE YEARS ENDED JUNE 30, 2023 AND 2022 AND, ACCORDINGLY, THESE CONSOLIDATED AND COMBINED FINANCIAL STATEMENTS DO NOT REFLECT A PROVISION FOR INCOME TAXES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY CHAI AND HAS CONCLUDED THAT, AS OF JUNE 30, 2023 AND 2022, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE CONSOLIDATED AND COMBINED FINANCIAL STATEMENTS. ACCORDINGLY, THESE CONSOLIDATED AND COMBINED FINANCIAL STATEMENTS DO NOT REFLECT A PROVISION FOR INCOME TAXES AND CHAI HAS NO OTHER TAX POSITIONS WHICH MUST BE CONSIDERED FOR DISCLOSURE. INCOME TAX RETURNS FILED BY CHAI ARE SUBJECT TO EXAMINATION BY THE IRS FOR A PERIOD OF THREE YEARS. 1 CYLBURN ARBORETUM FRIENDS INC 4915 GREENSPRING AVE BALTIMORE MD 21209 237091589 501(C)(3) 250000 0 COMMUNITY DEVELOPMENT PARK WEST HEALTH SYSTEM 3319 WEST BELVEDERE AVENUE BALTIMORE MD 21215 520976937 501(C)(3) 220163 0 COMMUNITY DEVELOPMENT PIKESVILLE ARMORY FOUNDATION INC PO BOX 212 STEVENSON MD 21153 854196251 501(C)(3) 201392 0 COMMUNITY DEVELOPMENT SINAI HOSPITAL OF BALTIMORE 2401 W BELVEDERE AVENUE BALTIMORE MD 21215 520486540 501(C)(3) 286059 0 COMMUNITY DEVELOPMENT / AGING IN COMMUNITY 4 PIMLICO MARKET CAFE 1 91700 X X X 0 0 0 0 0 0 0 0 0 ELLENJARRETT VP HOUSING PLANNING & DEV 215731 0 0 0 0 0 9076 0 18239 0 243046 0 0 0 LISA BUDLOW CHIEF EXECUTIVE OFFICER 215979 0 0 0 0 0 8643 0 21 0 224643 0 0 0 TIFFANY NICOLETTE VP HOUSING & SERVICES 151473 0 0 0 0 0 6229 0 6509 0 164211 0 0 0 PART I, LINE 3 THE BOARD APPOINTS THE CHIEF EXECUTIVE OFFICER AND SETS HIS OR HER COMPENSATION. THERE WAS NO TURNOVER IN THIS POSITION IN THE PAST YEAR. THE CHIEF EXECUTIVE OFFICER RECEIVED A COST OF LIVING INCREASE THAT WAS THE SAME PERCENTAGE AS OTHER EMPLOYEES OF THE ORGANIZATION. AT THE TIME THE CHIEF EXECUTIVE OFFICER WAS INITIALLY HIRED, THE RESPONSIBLE MEMBERS OF THE BOARD OF DIRECTORS CONSULTED WITH THE ASSOCIATED: JEWISH COMMUNITY FEDERATION OF BALTIMORE ON SETTING AN APPROPRIATE SALARY THAT WAS COMMENSURATE WITH THE POSITION'S DUTIES AND RESPONSIBILITIES AND WITHIN A RELEVANT RANGE OF OTHER AGENCIES AND ORGANIZATIONS OF THE ASSOCIATED. THE CHIEF EXECUTIVE OFFICER (CEO) IS RESPONSIBLE FOR HIRING OTHER EXECUTIVES AND TOP MANAGEMENT OFFICIALS. WHEN THERE IS TURNOVER IN A TOP MANAGEMENT POSITION, THE CEO UTILIZES ONE OR MORE SALARY SURVEYS AND OTHER INFORMATION ABOUT SIMILAR POSITIONS (IF SUCH SIMILAR POSITIONS EXIST) AT AGENCIES AND ORGANIZATIONS OF THE ASSOCIATED TO DETERMINE AN APPROPRIATE LEVEL OF COMPENSATION. FORM 990, PART I, LINE 1 CHAI STRENGTHENS THE FABRIC OF NEIGHBORHOODS CONNECTED TO JEWISH BALTIMORE, THROUGH HOUSING AND COMMUNITY DEVELOPMENT, SO RESIDENTS OF ALL AGES CAN THRIVE. FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION TO DEVELOP AND SUPPORT THRIVING, STABLE COMMUNITITES IN NEIGHBORHOODS WITH A SUBSTANTIAL JEWISH POPULATION. CHAI ACCOMPLISHES ITS MISSION BY DEVELOPING AND MANAGING AFFORDABLE RENTAL HOUSING, REHABILITATING HOUSING AND PROVIDING SUPPORTING REPAIR SERVICES, PROMOTING HOMEOWNERSHIP AND PROVIDING LOANS TO PURCHASE AND UPGRADE HOMES, PROVIDING SERVICES TO THE MOST VULNERABLE POPULATIONS IN THE TARGET AREAS AND SUPPORTING NEIGHBORHOOD DEVELOPMENT. FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS: SENIOR HOUSING: CHAI DESIGNS AND DEVELOPS SENIOR LIVING COMMUNITIES TO PROVIDE SAFE, SECURE, AND SERVICE- ENRICHED AFFORDABLE HOUSING FOR LOW-INCOME OLDER ADULTS. THIS HOUSING PROMOTES A SOCIAL AND COMMUNITY-ORIENTED ENVIRONMENT FOR SENIORS WHO ARE ABLE TO LIVE INDEPENDENTLY IN ADDITION TO HELPING MEET THE DEMAND FOR THIS TYPE OF HOUSING IN THE COMMUNITY AND BEYOND. CHAI IS ONE OF THE PREMIER DEVELOPERS OF SUCH HOUSING IN MARYLAND. SINCE 1994, CHAI, AS A DEVELOPER, IS ESTIMATED TO HAVE COMPLETED A TOTAL OF 1,789 UNITS IN 19 BUILDINGS, ONCE CONSTRUCTION IS COMPLETED ON THE NEW ENTITIES. SEVEN OF THESE PROJECTS ARE INDEPENDENT LIVING UNITS THAT WERE FINANCED PRIMARILY THROUGH THE U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ("HUD") SECTION 202 PROGRAM AND RECEIVE RENTAL SUBSIDY UNDER PROJECT RENTAL ASSISTANCE CONTRACTS. THEY ARE: O THE HARRY AND JEANETTE WEINBERG GARDENS AT BEDFORD, INC. ("WEINBERG GARDENS") (84 UNITS) O THE HARRY AND JEANETTE WEINBERG HOUSE, INC. ("WEINBERG HOUSE") (116 UNITS) O THE HARRY AND JEANETTE WEINBERG TERRACE, INC. ("WEINBERG TERRACE") (87 UNITS) O THE HARRY AND JEANETTE WEINBERG WOODS, INC. ("WEINBERG WOODS") (72 UNITS) O THE HARRY AND JEANETTE WEINBERG VILLAGE I, INC. ("VILLAGE I") (75 UNITS) O THE HARRY AND JEANETTE WEINBERG VILLAGE III, INC. ("VILLAGE III") (100 UNITS) O RENAISSANCE GARDENS, INC. ("RENAISSANCE GARDENS") (60 UNITS) ADDITIONALLY, THE HARRY AND JEANETTE WEINBERG PLACE, INC. ("WEINBERG PLACE") WAS ORIGINALLY FINANCED PRIMARILY THROUGH THE HUD SECTION 202 PROGRAM WITH A RENTAL ASSISTANCE CONTRACT. ON MAY 12, 2022, WEINBERG PLACE WAS SOLD TO NEW WEINBERG PLACE, LP ("NEW WEINBERG PLACE"), A RELATED PARTY, FOR A PURCHASE PRICE OF $19,200,000. THE PURCHASE PRICE WAS SATISFIED BY CASH AND THE PARTNERSHIP ENTERING INTO A SELLER NOTE PAYABLE TOTALING $16,690,000. ALL SEVEN OF THE REMAINING HUD-202 PROGRAM PROJECTS ARE OWNED BY SEPARATE NONPROFIT CORPORATIONS, BUT THE MAJORITY OF THEIR BOARD MEMBERS MUST ALSO BE MEMBERS OF CHAI'S BOARD OF DIRECTORS AND ALL ARE APPOINTED TO SERVE BY THE PRESIDENT OF CHAI. TEN PROJECTS WERE OR WILL BE FUNDED PRIMARILY THROUGH THE FEDERAL LOW-INCOME TAX CREDIT ("LIHTC") PROGRAM. THEY ARE: O THE HARRY AND JEANETTE WEINBERG VILLAGE II LIMITED PARTNERSHIP ("VILLAGE II") (85 UNITS) O THE HARRY AND JEANETTE WEINBERG VILLAGE IV LIMITED PARTNERSHIP ("VILLAGE IV") (100 UNITS) O THE HARRY AND JEANETTE WEINBERG VILLAGE V ("VILLAGE V") (86 UNITS) O THE MANHATTAN PARK APARTMENTS LIMITED PARTNERSHIP ("MANHATTAN PARK") (123 UNITS) O MANOR EAST LIMITED PARTNERSHIP ("MANOR EAST") (186 UNITS) O MANOR WEST LIMITED PARTNERSHIP ("MANOR WEST") (108 UNITS) O MANOR SOUTH LIMITED PARTNERSHIP ("MANOR SOUTH") (90 UNITS) O NEW WEINBERG PLACE (227 UNITS) O WOODLAND GARDENS II LIMITED PARTNERSHIP ("WOODLAND GARDENS II") (75 UNITS) O WOODLAND GARDENS I LIMITED PARTNERSHIP ("WOODLAND GARDENS I") (ESTIMATED 63 UNITS WHEN COMPLETED) THE EIGHTEENTH BUILDING, WEINBERG PARK ASSISTED LIVING (36 UNITS), PROVIDED ASSISTED LIVING UNITS THAT WERE FUNDED PRIMARILY WITH A LOAN FROM THE MARYLAND DEPARTMENT OF HOUSING AND COMMUNITY DEVELOPMENT AND DID NOT RECEIVE ANY GOVERNMENT OPERATING SUBSIDY. ON AUGUST 20, 2021, WEINBERG PARK WAS SOLD TO AN UNRELATED PURCHASER FOR $2,500,000, WHICH WAS USED TO REPAY THE PROJECT'S MORTGAGE, AND TO ESTABLISH A $900,000 ESCROW TO BE USED FOR SUBSIDIZING THE TRANSFERRING TENANTS UNDER THE NEW OWNERSHIP. THE NINETEENTH PROJECT, CHAI FALLSTAFF APARTMENTS, WAS A 13-UNIT MARKET RATE FACILITY, WHICH CHAI REDEVELOPED INTO A 16-UNIT AFFORDABLE FAMILY HOUSING RENTAL PROPERTY THAT PRIMARILY SERVES RESIDENTS WITH INCOMES AT OR BELOW 60% OF AREA MEDIAN INCOME ("AMI"). FOUR OF THE 16 UNITS ARE FOR SPECIAL NEEDS POPULATIONS, SERVING RESIDENTS AT OR BELOW 30% AMI. CHAI ESTABLISHED THE HOPED PROGRAM TO PROVIDE AFFORDABLE HOUSING FOR PEOPLE WITH CHRONIC MENTAL ILLNESS WHO EARN LESS THAN 60% OF THE AMI. THE RESIDENTS HAVE PROVEN THEIR ABILITY TO LIVE INDEPENDENTLY THROUGH CASE MANAGEMENT WORK, PREVIOUS INDEPENDENT LIVING, AND REFERRALS FROM A DOCTOR, THERAPIST OR CASE MANAGER. CHAI OWNS SIX HOUSES SERVING 20 RESIDENTS. FORM 990, PART III, LINE 4B, PROGRAM SERVICE ACCOMPLISHMENTS: SENIOR HOME REPAIR AND BENEFITS PROMOTES INDEPENDENT LIVING BY PROVIDING HOME REPAIR AND SAFETY MODIFICATIONS TO OLDER HOMEOWNERS WHO LACK THE RESOURCES TO DO SO, WHILE SIMULTANEOUSLY PRESERVING THE QUALITY OF THE HOUSING STOCK IN NORTHWEST BALTIMORE CITY AND COUNTY. BENEFITS COUNSELORS PROVIDE HOME SAFETY ASSESSMENTS, CONNECT CLIENTS TO RESOURCES AND ASSIST WITH BENEFITS APPLICATIONS, ADVOCACY AND REFERRALS TO VARIOUS RESOURCES. CHAI MANAGES AND OPERATES EDWARD A. MYERBERG SENIOR CENTER, INC. ("THE MYERBERG CENTER"). THE MYERBERG CENTER OFFERS SOCIAL AND EDUCATIONAL PROGRAMMING TO ACTIVE OLDER ADULTS, BOTH ONSITE AND IN THE VIRTUAL CENTER. ON JULY 1, 2020, CHAI ASSUMED GOVERNANCE OF THE MYERBERG CENTER THROUGH ITS CONTROL OF THE COMPREHENSIVE HOUSING ASSISTANCE, INC. MYERBERG CENTER COMMITTEE ("CMC"), AND WORKS CLOSELY WITH THE MYERBERG CENTER BOARD OF DIRECTORS ON FINANCIAL MANAGEMENT, BUILDING OPERATIONS AND STRATEGIC PLANNING FOR THE CENTER. NORTHWEST NEIGHBORS CONNECTING ("NNC") IS A "VILLAGE" OF INTERDEPENDENT, DIVERSE, CARING INDIVIDUALS WHO COME TOGETHER TO CREATE A SUPPORTIVE COMMUNITY. NNC HAS APPROXIMATELY 120 DUES-PAYING MEMBERS. CHAI OFFERS BOTH GROUP AND INDIVIDUAL TRANSPORTATION OPTIONS FOR QUALIFYING OLDER ADULTS IN OUR SERVICE AREA AND TO RESIDENTS OF CHAI'S SENIOR LIVING COMMUNITIES. THE NORTHWEST SENIOR SHUTTLE PROVIDES FREE GROUP TRANSPORTATION, WHILE THE NEWLY RELAUNCHED CHAIWAY (OTG) TRANSPORTATION PROGRAM OFFERS PARTICIPANTS DISCOUNTED UBER AND LYFT RIDES. NORTHWEST SENIOR SHUTTLE: THE NEED FOR AFFORDABLE AND RELIABLE TRANSPORTATION INCREASES AS SENIORS AGE AND THE SKILLS AND ABILITIES ASSOCIATED WITH DRIVING DIMINISH. IN ADDITION, MANY OF THOSE WHO CAN STILL SAFELY OPERATE A VEHICLE ARE LOW-INCOME, LIVING ON FIXED INCOMES AND ARE UNABLE TO SUPPORT THE COSTS OF OWNING THEIR OWN VEHICLES. TO FILL THIS NEED, CHAI, IN PARTNERSHIP WITH ACTION IN MATURITY ("AIM"), A NONPROFIT ORGANIZATION LOCATED IN BALTIMORE CITY, OPERATES THE NORTHWEST SENIOR SHUTTLE ("NWSS"). NWSS IS AVAILABLE TO OVER 1,200 LOW-INCOME RESIDENTS OF CHAI'S SENIOR LIVING COMMUNITIES (BOTH SENIORS AND THE NONELDERLY DISABLED), AND 3,000 LOW- INCOME AND MODERATE INCOME SENIOR RESIDENTS WHO LIVE ALONG THE NORTHERN PARK HEIGHTS CORRIDOR ROUTE. FORM 990, PART III, LINE 4C, PROGRAM SERVICE ACCOMPLISHMENTS: HOMEBUYER EDUCATION SERVICES: SERVICES PROVIDED INCLUDE HOMEBUYER EDUCATION WORKSHOPS, PRE-PURCHASE COUNSELING, INFORMATION ON CHAI'S INTEREST-FREE LOAN PROGRAMS, AND OPPORTUNITIES TO LEVERAGE OTHER GOVERNMENT AND PRIVATE PROGRAMS THAT ASSIST FIRST-TIME, LOW-INCOME AND MODERATE-INCOME BUYERS. HOMEOWNERSHIP LOANS/GRANTS: CHAI OFFERS INTEREST-FREE LOANS. THERE ARE PROGRAMS FOR NEW HOME BUYERS AND HOME RENOVATION IN THE GSA, AND ENERGY SAVING HOME IMPROVEMENTS FOR RESIDENTS IN THE GSA, PIKESVILLE, GREENSPRING, OWINGS MILLS, RANDALLSTOWN AND REISTERSTOWN. HOME RETENTION (FORECLOSURE AND EVICTION PREVENTION): CHAI ASSISTS HOMEOWNERS FACING FORECLOSURE BY PROVIDING COUNSELING AND GUIDANCE ON MORTGAGE ASSISTANCE, OBTAINING FORBEARANCE PROGRAMS, SHORT SALES OR DEED IN LIEU PROGRAMS, AND ANY OTHER ALTERNATIVE SOLUTIONS THAT MAY BE AVAILABLE FOR HOMEOWNERS EXPERIENCING MORTGAGE STRESS. CHAI ALSO OFFERS RENTAL COUNSELING TO THOSE CLIENTS THAT ARE RENT BURDENED OR MAY BE FACING EVICTION. COMMUNITY ORGANIZING: COMMUNITY ORGANIZING FACILITATES THE DEVELOPMENT OF RESIDENTS TO BECOME AGENTS OF CHANGE ON SHARED ISSUES IN THEIR NEIGHBORHOODS TO MAKE STRONGER COMMUNITIES. COMMUNITY ORGANIZING ALSO CONNECTS RESIDENTS TO THE MYRIAD OF SERVICES CHAI PROVIDES. EFFORTS INCREASE CURB APPEAL, IMPROVE THE ENVIRONMENT, AND INCREASE THE SHARED SENSE OF PRIDE, OWNERSHIP AND CONNECTEDNESS OF NEIGHBORS THROUGHOUT THE GSA. CHAI ALSO MANAGES THE NORTHWEST BALTIMORE PARTNERSHIP (NWBP), A CROSS-JURISDICTIONAL COALITION OF COMMUNITY ASSOCIATIONS, NONPROFIT ORGANIZATIONS, BUSINESSES, GOVERNMENT AGENCIES, AND FAITH-BASED INSTITUTIONS BUILDING VALUE FROM PARK CIRCLE TO PIKESVILLE. SCHOOL COMMUNITY PARTNERSHIP: THIS PROGRAM ADVOCATES AND SUPPORTS THE PUBLIC EDUCATIONAL INSTITUTIONS IN THE GSA AND PIKESVILLE. PARTNERSHIPS HELP TO IDENTIFY RESOURCES AND ENGAGE FAMILIES IN THEIR SCHOOLS AND COMMUNITIES. CHAI ADVOCATES FOR IMPROVEMENTS IN SCHOOL CLIMATE, PARENT INVOLVEMENT, PUBLIC RELATIONS AND LONG-TERM STRATEGY CHANGE FOR THE SCHOOL SYSTEMS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY MANAGEMENT AND THE FINANCE COMMITTEE. THE ENTIRE BOARD RECEIVES A COPY PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ANY CONFLICTS OF INTEREST BROUGHT TO THE ATTENTION OF MANAGEMENT ARE REVIEWED TO SEE IF A CONFLICT EXISTS. FORM 990, PART VI, SECTION B, LINE 15A THE ELECTED OFFICERS OF THE BOARD OF DIRECTORS SERVE AS VOLUNTEERS WITH NO COMPENSATION. THE BOARD APPOINTS THE CHIEF EXECUTIVE OFFICER AND SETS HIS OR HER COMPENSATION. THERE WAS NO TURNOVER IN THIS POSITION IN THE PAST YEAR. THE CHIEF EXECUTIVE OFFICER RECEIVED A COST OF LIVING INCREASE THAT WAS THE SAME PERCENTAGE AS OTHER EMPLOYEES OF THE ORGANIZATION. AT THE TIME THE CHIEF EXECUTIVE OFFICER WAS INITIALLY HIRED, THE RESPONSIBLE MEMBERS OF THE BOARD OF DIRECTORS CONSULTED WITH THE ASSOCIATED: JEWISH COMMUNITY FEDERATION OF BALTIMORE ON SETTING AN APPROPRIATE SALARY THAT WAS COMMENSURATE WITH THE POSITION'S DUTIES AND RESPONSIBILITIES AND WITHIN A RELEVANT RANGE OF OTHER AGENCIES AND ORGANIZATIONS OF THE ASSOCIATED. THE CHIEF EXECUTIVE OFFICER (CEO) IS RESPONSIBLE FOR HIRING OTHER EXECUTIVES AND TOP MANAGEMENT OFFICIALS. WHEN THERE IS TURNOVER IN A TOP MANAGEMENT POSITION, THE CEO UTILIZES ONE OR MORE SALARY SURVEYS AND OTHER INFORMATION ABOUT SIMILAR POSITIONS (IF SUCH SIMILAR POSITIONS EXIST) AT AGENCIES AND ORGANIZATIONS OF THE ASSOCIATED TO DETERMINE AN APPROPRIATE LEVEL OF COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS AND POLICIES ARE AVAILABLE UPON REQUEST DURING NORMAL BUSINESS HOURS. 168(H)(6)(F)(II) NEW WEINBERG PLACE GP LLC EFFECTIVE: TAX YEAR ENDING 12/31/2022 ELECTION UNDER INTERNAL REVENUE CODE SECTION 168(H)(6)(F)(II) NOT TO BE TREATED AS A TAX-EXEMPT ENTITY NEW WEINBERG PLACE GP, LLC, A MARYLAND LIMITED LIABILITY COMPANY (THE "COMPANY"), WITH AN ADDRESS 5809 PARK HEIGHTS AVE., BALTIMORE, MARYLAND 21215, WHOSE FEDERAL IDENTIFICATION NUMBER IS 85-3943301, IS A TAX-EXEMPT CONTROLLED ENTITY AS DEFINED IN INTERNAL REVENUE CODE SECTION 168(H)(6)(F)(III) IN THAT ITS MANAGING MEMBER IS COMPREHENSIVE HOUSING ASSISTANCE, INC. A MARYLAND NON-STOCK CORPORATION, WITH AN ADDRESS OF 5809 PARK HEIGHTS AVE., BALTIMORE MARYLAND, 21215, WHOSE FEDERAL IDENTIFICATION NUMBER IS 23-7097000 AND WHICH IS EXEMPT FROM TAXATION UNDER SECTION 501(A) OF THE CODE AND IS DESCRIBED IN SECTION 501(C)(3) OF THE CODE. THE COMPANY IS A MEMBER OF NEW WEINBERG PLACE LIMITED PARTNERSHIP, A MARYLAND LIMITED PARTNERSHIP, WHOSE FEDERAL IDENTIFICATION NUMBER IS 85-3931305, THAT OWNS DEPRECIABLE, TANGIBLE PROPERTY AND THAT HAS AT LEAST ONE MEMBER THAT IS NOT A TAX-EXEMPT ENTITY. PURSUANT TO INTERNAL REVENUE CODE SECTION 168(H)(6)(F)(II), THE COMPANY HEREBY ELECTS TO MAKE AN IRREVOCABLE AND INDEFINITE ELECTION NOT TO BE TREATED AS A TAX-EXEMPT ENTITY FOR PURPOSES OF INTERNAL REVENUE CODE SECTION 168(H)(5) AND (6). BY THIS ELECTION, ANY GAIN RECOGNIZED ON THE DISPOSITION OF AN INTEREST IN THE COMPANY (AS WELL AS ANY DIVIDENDS OR INTEREST RECEIVED OR ACCRUED FROM THE COMPANY, SHALL BE TREATED AS UNRELATED BUSINESS TAXABLE INCOME UNDER INTERNAL REVENUE CODE SECTION 511. 168(H)(6)(F)(II) WOODLAND GARDENS I LLC EFFECTIVE: TAX YEAR ENDING 12/31/2022 ELECTION UNDER INTERNAL REVENUE CODE SECTION 168(H)(6)(F)(II) NOT TO BE TREATED AS A TAX-EXEMPT ENTITY WOODLAND GARDENS I, LLC, A MARYLAND LIMITED LIABILITY COMPANY (THE "COMPANY"), WITH AN ADDRESS 5809 PARK HEIGHTS AVE., BALTIMORE, MARYLAND 21215, WHOSE FEDERAL IDENTIFICATION NUMBER IS 87-4797675, IS TAX-EXEMPT CONTROLLED ENTITY AS DEFINED IN INTERNAL REVENUE CODE SECTION 168(H)(6)(F)(III) IN THAT ITS MANAGING MEMBER IS COMPREHENSIVE HOUSING ASSISTANCE, INC. A MARYLAND NON-STOCK CORPORATION, WITH AN ADDRESS OF 5809 PARK HEIGHTS AVE., BALTIMORE MARYLAND, 21215, WHOSE FEDERAL IDENTIFICATION NUMBER IS 23-7097000 AND WHICH IS EXEMPT FROM TAXATION UNDER SECTION 501(A) OF THE CODE AND IS DESCRIBED IN SECTION 501(C)(3) OF THE CODE. THE COMPANY IS A MEMBER OF WOODLAND GARDENS I LIMITED PARTNERSHIP, A MARYLAND LIMITED PARTNERSHIP, WHOSE FEDERAL IDENTIFICATION NUMBER IS 87-4828434, THAT OWNS DEPRECIABLE, TANGIBLE PROPERTY AND THAT HAS AT LEAST ONE MEMBER THAT IS NOT A TAX-EXEMPT ENTITY. PURSUANT TO INTERNAL REVENUE CODE SECTION 168(H)(6)(F)(II), THE COMPANY HEREBY ELECTS TO MAKE AN IRREVOCABLE AND INDEFINITE ELECTION NOT TO BE TREATED AS A TAX-EXEMPT ENTITY FOR PURPOSES OF INTERNAL REVENUE CODE SECTION 168(H)(5) AND (6). BY THIS ELECTION, ANY GAIN RECOGNIZED ON THE DISPOSITION OF AN INTEREST IN THE COMPANY (AS WELL AS ANDIVIDENDS OR INTEREST RECEIVED OR ACCRUED FROM THE COMPANY, SHALL BE TREATED AS UNRELATED BUSINESS TAXABLE INCOME UNDER INTERNAL REVENUE CODE SECTION 511. 168(H)(6)(F)(II) WOODLAND GARDENS II GP LLC EFFECTIVE: TAX YEAR ENDING 12/31/2022 ELECTION UNDER INTERNAL REVENUE CODE SECTION 168(H)(6)(F)(II) NOT TO BE TREATED AS A TAX-EXEMPT ENTITY WOODLAND GARDENS II GP, LLC, A MARYLAND LIMITED LIABILITY COMPANY (THE "COMPANY"), WITH AN ADDRESS 5809 PARK HEIGHTS AVE., BALTIMORE, MARYLAND 21215, WHOSE FEDERAL IDENTIFICATION NUMBER IS 85-0797542, IS A TAX-EXEMPT CONTROLLED ENTITY AS DEFINED IN INTERNAL REVENUE CODE SECTION 168(H)(6)(F)(III) IN THAT ITS MANAGING MEMBER IS COMPREHENSIVE HOUSING ASSISTANCE, INC. A MARYLAND NON-STOCK CORPORATION, WITH AN ADDRESS OF 5809 PARK HEIGHTS AVE., BALTIMORE MARYLAND, 21215, WHOSE FEDERAL IDENTIFICATION NUMBER IS 23-7097000 AND WHICH IS EXEMPT FROM TAXATION UNDER SECTION 501(A) OF THE CODE AND IS DESCRIBED IN SECTION 501(C)(3) OF THE CODE. THE COMPANY IS A MEMBER OF WOODLAND GARDENS II LIMITED PARTNERSHIP, A MARYLAND LIMITED PARTNERSHIP, WHOSE FEDERAL IDENTIFICATION NUMBER IS 85-0803094, THAT OWNS DEPRECIABLE, TANGIBLE PROPERTY AND THAT HAS AT LEAST ONE MEMBER THAT IS NOT A TAX-EXEMPT ENTITY. PURSUANT TO INTERNAL REVENUE CODE SECTION 168(H)(6)(F)(II), THE COMPANY HEREBY ELECTS TO MAKE AN IRREVOCABLE AND INDEFINITE ELECTION NOT TO BE TREATED AS A TAX-EXEMPT ENTITY FOR PURPOSES OF INTERNAL REVENUE CODE SECTION 168(H)(5) AND (6). BY THIS ELECTION, ANY GAIN RECOGNIZED ON THE DISPOSITION OF AN INTEREST IN THE COMPANY (AS WELL AS ANY DIVIDENDS OR INTEREST RECEIVED OR ACCRUED FROM THE COMPANY, SHALL BE TREATED AS UNRELATED BUSINESS TAXABLE INCOME UNDER INTERNAL REVENUE CODE SECTION 511. HARRY AND JEANETTE WEINBERG VILLAGE II 5809 PARK HEIGHTS AVENUE BALTIMORE MD 21215 141905492 SENIOR LIVING MD -254785 6142577 COMPREHENSIVE HOUSING ASSISTANCE INC HARRY AND JEANETTE WEINBERG VILLAGE IV 5809 PARK HEIGHTS AVENUE BALTIMORE MD 21215 SENIOR LIVING MD N/A CHAI-FALLSTAFF LLC 5809 PARK HEIGHTS AVENUE BALTIMORE MD 21215 AFFORDABLE FA MD N/A CHAI-FALLSTAFF LP 5809 PARK HEIGHTS AVENUE BALTIMORE MD 21215 465163059 LOWINCOME HOU MD -64402 2771460 COMPREHENSIVE HOUSING ASSISTANCE INC HARRY AND JEANETTE WEINBERG HOUSE INC 5809 PARK HEIGHTS AVENUE BALTIMORE MD 21215 521788183 LOW INCOME MD 501(C)(3) LINE 10 N/A 0 HARRY AND JEANETTE WEINBERG GARDENS 5809 PARK HEIGHTS AVENUE BALTIMORE MD 21215 521860524 LOW INCOME MD 501(C)(3) LINE 10 N/A 0 HARRY AND JEANETT WEINBERG TERRACE INC 5809 PARK HEIGHTS AVENUE BALTIMORE MD 21215 521957032 LOW INCOME MD 501(C)(3) LINE 10 N/A 0 HARRY AND JEANETTE WEINBERG WOODS INC 5809 PARK HEIGHTS AVENUE BALTIMORE MD 21215 522075470 LOW INCOME MD 501(C)(3) LINE 10 N/A 0 HARRY AND JEANETTE WEINBERG PLACE INC 5809 PARK HEIGHTS AVENUE BALTIMORE MD 21215 520848408 LOW INCOME MD 501(C)(3) LINE 10 N/A 0 HARRY AND JEANETTE WEINBERG PARK INC 5809 PARK HEIGHTS AVENUE BALTIMORE MD 21215 522090306 ASSISTED LIVI MD 501(C)(3) LINE 10 N/A 0 HARRY AND JEANETTE WEINBERG VILLAGE I 5809 PARK HEIGHTS AVENUE BALTIMORE MD 21215 010762192 LOW INCOME MD 501(C)(3) LINE 10 N/A 0 HARRY AND JEANETTE WEINBERG VILLAGE III 5809 PARK HEIGHTS AVENUE BALTIMORE MD 21215 204351501 LOW INCOME MD 501(C)(3) LINE 10 N/A 0 RENAISSANCE GARDENS INC 5809 PARK HEIGHTS AVENUE BALTIMORE MD 21215 453946594 LOW INCOME MD 501(C)(3) LINE 10 N/A 0 CHAI COMMUNITY HOUSING INC 5809 PARK HEIGHTS AVENUE BALTIMORE MD 21215 274482285 LOW INCOME MD 501(C)(3) LINE 10 N/A 0 MANOR WEST NFP INC 318 SIXTH STREET SUITE 2 ANNAPOLIS MD 21403 263175977 LOW INCOME MD 501(C)(3) LINE 10 N/A 0 EDWARD A MYERBERG SENIOR CENTER INC 3101 FALLSTAFF ROAD BALTIMORE MD 21209 521047511 SENIOR CENTER MD 501(C)(3) LINE 7 N/A 0 COMMUNITY LIFE MANAGEMENT LLC 20316 SENECA MEADOWS PKWY GERMANTOWN MD 20876 462106007 PROPERTY MGMT MD CHAI 0 0 NEW PARKMAN HOUSING LP 5809 PARK HEIGHTS AVENUE BALTIMORE MD 21215 526389513 LOWINCOME HOU MD N/A 0 0 MANHATTAN PARK APARTMENTS LP 5809 PARK HEIGHTS AVENUE BALTIMORE MD 21215 204027199 LOWINCOME HOU MD N/A 0 0 H & J WEINBERG VILLAGE IV 5809 PARK HEIGHTS AVENUE BALTIMORE MD 21215 743176282 LOWINCOME HOU MD N/A 0 0 H & J WEINBERG VILLAGE V 5809 PARK HEIGHTS AVENUE BALTIMORE MD 21215 271322124 LOWINCOME HOU MD N/A 0 0 MANOR WEST LIMITED PARTNERSHIP 5809 PARK HEIGHTS AVENUE BALTIMORE MD 21215 262954130 LOWINCOME HOU MD N/A 0 0 MANOR SOUTH LIMITED PARTNERSHIP 5809 PARK HEIGHTS AVENUE BALTIMORE MD 21215 455557538 LOWINCOME HOU MD CHAI 0 0 MANOR EAST LIMITED PARTNERSHIP 318 SIXTH STREET SUITE 2 ANNAPOLIS MD 21403 262561429 LOWINCOME HOU MD N/A 0 0 NEW WEINBERG PLACE LP 5809 PARK HEIGHTS AVENUE BALTIMORE MD 21215 853931305 LOWINCOME HOU MD N/A 0 0 WOODLAND GARDENS I LIMITED PARTNERSHIP 5809 PARK HEIGHTS AVENUE BALTIMORE MD 21215 874828434 LOWINCOME HOU MD N/A 0 0 WOODLAND GARDENS II LIMITED PARTNERSHIP 5809 PARK HEIGHTS AVENUE BALTIMORE MD 21215 850803094 LOWINCOME HOU MD N/A 0 0 HARRY AND JEANETTE WEINBERG VILLAGE V 5809 PARK HEIGHTS AVENUE BALTIMORE MD 21215 271322050 LOWINCOME HOU MD CHAI C -50 5254964 1.00000 1 MANOR SOUTH LLC 5809 PARK HEIGHTS AVENUE BALTIMORE MD 21215 462471027 LOWINCOME HOU MD CHAI C -64 500676 1.00000 1 BALTIMORE MANHATTAN CORPORATION 5809 PARK HEIGHTS AVENUE BALTIMORE MD 21215 521601610 LOWINCOME HOU MD CHAI C 11 7261505 1.00000 1 MANOR WEST LLC 5809 PARK HEIGHTS AVENUE BALTIMORE MD 21215 263176000 LOWINCOME HOU MD N/A C 0 WOODLAND GARDENS GP LLC 5809 PARK HEIGHTS AVENUE BALTIMORE MD 21215 874797675 LOWINCOME HOU MD CHAI C 1493430 1.00000 1 WOODLAND GARDENS II GP LLC 5809 PARK HEIGHTS AVENUE BALTIMORE MD 21215 850797542 LOWINCOME HOU MD CHAI C 2778556 1.00000 1 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 HARRY AND JEANETTE WEINBERG VILLAGE IV LP D 2470063 COST HARRY AND JEANETTE WEINBERG VILLAGE V LP D 4536050 COST MANHATTAN PARK APARTMENTS LP D 2336422 COST MANOR SOUTH LIMITED PARTNERSHIP D 1155425 COST MANOR WEST LIMITED PARTNERSHIP D 141235 COST EDWARD A MYERBERG SENIOR CENTER INC D 123909 COST NEW WEINBERG PLACE LP D 17652128 COST RENAISSANCE GARDENS INC D 68500 COST