2024-05-10T08:58:15-05:00 2023-06-30 221478099 COHNREZNICK LLP 14 SYLVAN WAY PARSIPPANY NJ 070543801 990 2022-07-01 133779481 HOUSING WORKS SERVICES INC HOUS 3474737400 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 JOLANTA ILCZUK PRESIDENT 3474737400 2024-05-09 1 JOLANTA ILCZUK 999009999 1 LORI ROTHE YOKOBOSKY CPA P01273422 9732283500 2024-05-04 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z CHARLES KING 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 4505589 0 X WWW.HOUSINGWORKS.ORG X 1995 NY PROVIDES HEALTH SERVICES TO PERSONS WITH AIDS, HIV-RELATED ILLNESS AND CHRONIC DISEASES. 3 1 0 1 0 0 316389 472269 4057864 3882767 0 0 74426 150553 4448679 4505589 0 0 0 0 0 0 0 0 0 5455355 5276874 5455355 5276874 -1006676 -771285 1917535 1642747 7763887 8260384 -5846352 -6617637 X HOUSING WORKS SERVICES INC. IS A FEDERALLY QUALIFIED HEALTH CARE CENTER (FQHC) PROVIDING A BROAD RANGE OF HEALTH SERVICES TO PERSONS LIVING WITH AIDS, HIV-RELATED ILLNESSES AND CHRONIC DISEASES. IN ADDITION, HOUSING WORKS SERVICES INC. PROMOTES AND CARRIES ON CERTAIN SCIENTIFIC RESEARCH AND EDUCATIONAL ACTIVITIES RELATED TO PROVIDING CARE TO THE SICK, INJURED AND DISABLED AND PROMOTING THE HEALTH OF THE PUBLIC. 0 0 4306489 4033320 HOUSING WORKS SERVICES OPERATES A FACILITY THAT PROVIDES A BROAD RANGE OF HEALTH SERVICES TO PERSONS LIVING WITH AIDS OR HIV-RELATED ILLNESSES. HOUSING WORKS SERVICES OPERATES THE CYLAR HOUSE HEALTH CENTER FOR RESIDENTS LIVING WITH HIV/AIDS AT 743-749 EAST 9TH STREET, NEW YORK, NEW YORK. CLIENTS RECEIVE SERVICES FROM THE ADULT DAY HEALTH CENTER (ADHC). MEDICAL CARE IS OFFERED ON SITE. THE ADHC PROGRAM PROVIDES HEALTH CARE COORDINATION AND CASE MANAGEMENT SERVICES TO PROPERLY ADDRESS THE PHYSICAL AND MENTAL HEALTH NEEDS OF OUR CLIENTS. SERVICES PROVIDED DAILY INCLUDE HIV/AIDS MEDICATION MANAGEMENT, HEALTH CARE MONITORING, CASE MANAGEMENT, MENTAL HEALTH AND SUBSTANCE ABUSE SERVICES, LIFE SKILLS TRAINING, FAMILY SUPPORT COUNSELING, HEALTH EDUCATION, VOCATIONAL TRAINING, ACCESS TO GYMNASIUMS, HOT MEALS, AND TRANSPORTATION TO ADHC AND OTHER HEALTH CARE SERVICES. 4306489 1 1 0 0 0 0 0 0 0 0 1 0 0 0 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 3 1 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 NY X JOLANTA ILCZUK 3474737400 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 ANDREW GREENE SECRETARY/TREASURER 1.00 39.00 X X 0 255616 27348 CHARLES KING VICE CHAIR 1.00 39.00 X X 0 456081 16962 MARION CONDE BOARD MEMBER 1.00 3.00 X 0 0 0 JOLANTA ILCZUK CHIEF FINANCIAL OFFICER 1.00 39.00 X 0 273241 5416 0 984938 49726 0 0 1 0 0 472269 472269 MEDICAID REVENUE 624100 3882767 3882767 3882767 DSRIP INCENTIVE 900099 112865 112865 PTAR REVENUE 900099 19388 19388 18300 18300 150553 4505589 4033320 0 0 X 3426423 2456038 970385 6960 6960 40087 40087 769081 769081 226482 226482 299797 299797 49229 49229 187478 187478 46689 46689 CLIENT PARTICIPATION EX 107991 107991 STAFF EXPENSE 34304 34304 CLIENT STIPENDS& REIMBU 32902 32902 EQUIPMENT RENTAL, REPAI 26134 26134 23317 23317 5276874 4306489 970385 0 7501 19500 39371 91227 725742 576827 4050 1800 5462605 4510962 1139121 951643 1750 1750 1917535 1642747 116879 62628 7647008 8197756 7763887 8260384 X -5846352 -6617637 -5846352 -6617637 1917535 1642747 -771285 0 X X 0 1 X 1 1 1 X 466547 387890 415503 316389 472269 2058598 5353429 4935245 4304276 4057864 3882767 22533581 5819976 5323135 4719779 4374253 4355036 24592179 0 0 0 24592179 79650 163432 66811 74426 150553 534872 5899626 5486567 4786590 4448679 4505589 25127051 0.97870 0.98500 0.00000 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: PTAR REVENUES - 2018 AMOUNT: $ 50,875. 2019 AMOUNT: $ 39,138. 2020 AMOUNT: $ 24,894. 2021 AMOUNT: $ 25,872. 2022 AMOUNT: $ 19,388. DSRIP INCENTIVES - 2018 AMOUNT: $ 28,775. 2019 AMOUNT: $ 124,294. 2020 AMOUNT: $ 41,917. 2021 AMOUNT: $ 48,554. 2022 AMOUNT: $ 112,865. OTHER INCOME - 2022 AMOUNT: $ 18,300. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 384244 185933 198311 5078361 4325029 753332 951643 DUE TO AFFILIATES 8197756 8197756 X 197463922 192958333 192958333 4505589 0 4505589 196034541 190757667 190757667 5276874 0 5276874 PART X, LINE 2: THE ORGANIZATION FOLLOWS GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO CONSOLIDATED FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS GUIDANCE PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN ONLY BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS IF THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT, AS OF JUNE 30, 2023, 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 FINANCIAL STATEMENTS. THE ORGANIZATION'S FEDERAL AND STATE INFORMATION RETURNS FILED PRIOR TO FISCAL YEAR 2020 ARE CLOSED. MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: RELATED ORGANIZATIONS 194,386,979. OTHER INTERCOMPANY ELIMINATIONS -1,428,646. PART XII, LINE 2D - OTHER ADJUSTMENTS: RELATED ORGANIZATIONS 192,186,313. OTHER INTERCOMPANY ELIMINATIONS -1,428,646. 0 0 0 0 0 0 0 0 0 CHARLES KING VICE CHAIR 0 379919 0 75400 0 762 0 4687 0 12275 0 473043 0 0 ANDREW GREENE SECRETARY/TREASURER 0 222707 0 32716 0 193 0 2730 0 24618 0 282964 0 0 JOLANTA ILCZUK CHIEF FINANCIAL OFFICER 0 237125 0 35553 0 563 0 4796 0 620 0 278657 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS ONE MEMBER (THE "MEMBER"), WHICH IS HOUSING WORKS, INC. THE MEMBER SHALL EXERCISE ITS MEMBERSHIP RIGHTS AND OBLIGATIONS THROUGH A MAJORITY OF ITS BOARD OF DIRECTORS AND ANY MEETING AT WHICH A QUORUM IS PRESENT, OR THROUGH AN INDIVIDUAL THAT THE MEMBER'S BOARD OF DIRECTORS APPOINTS TO ACT AS THE MEMBER IN ACCORDANCE WITH ITS INSTRUCTIONS. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION HAS ONE MEMBER (THE "MEMBER"), WHICH IS HOUSING WORKS, INC. THE MEMBER SHALL EXERCISE ITS MEMBERSHIP RIGHTS AND OBLIGATIONS THROUGH A MAJORITY OF ITS BOARD OF DIRECTORS AND ANY MEETING AT WHICH A QUORUM IS PRESENT, OR THROUGH AN INDIVIDUAL THAT THE MEMBER'S BOARD OF DIRECTORS APPOINTS TO ACT AS THE MEMBER IN ACCORDANCE WITH ITS INSTRUCTIONS. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S FORM 990 WAS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM IN CONJUNCTION WITH THE ORGANIZATION'S FINANCIAL DEPARTMENT. A COPY OF THE DRAFT FORM 990 WAS MADE AVAILABLE TO THE BOARD OF DIRECTORS FOR THEIR REVIEW. EACH BOARD MEMBER WAS PROVIDED AMPLE OPPORTUNITY TO COMMENT ON THE INFORMATION CONTAINED IN THE 990 PRIOR TO ITS FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION OPERATES UNDER THE CONFLICT OF INTEREST POLICY OF ITS PARENT ORGANIZATION, HOUSING WORKS, INC. EACH OFFICER, DIRECTOR, TRUSTEE AND KEY EMPLOYEE OF THE ORGANIZATION IS REQUIRED TO ANNUALLY DISCLOSE ANY CONFLICTS OF INTEREST THAT ARISE BY VIRTUE OF THEIR EMPLOYMENT, BOARD SERVICE, OR POSITION WITH THE ORGANIZATION. HOUSING WORKS, INC. MONITORS COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY THROUGH AN ANNUAL QUESTIONNAIRE/DISCLOSURE STATEMENT THAT IS DISTRIBUTED TO THESE INDIVIDUALS. POTENTIAL CONFLICTS ARE INVESTIGATED IMMEDIATELY. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION DOES NOT PROVIDE ANY COMPENSATION PAID TO THE INDIVIDUALS LISTED ON PART VII OF THE FORM 990. COMPENSATION PAID TO THESE INDIVIDUALS IS PAID BY RELATED ORGANIZATIONS, EITHER HOUSING WORKS, INC. OR HOUSING WORKS HEALTH SERVICES III, INC. THE PROCESS USED TO DETERMINE THE COMPENSATION OF THESE INDIVIDUALS IS REPORTED ON HOUSING WORKS, INC.'S FORM 990. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC BY RETAINING A COPY AT ITS PLACE OF BUSINESS. THE FORM 990 IS LIKEWISE PUBLISHED ON THE INTERNET AT WWW.GUIDESTAR.ORG. THE ORGANIZATION'S FINANCIAL STATEMENTS ARE PUBLISHED ON THE ORGANIZATION'S WEBSITE. THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT ORDINARILY MADE AVAILABLE TO THE PUBLIC, BUT, IF REQUESTED, WILL BE PROVIDED AT MANAGEMENT'S DISCRETION. FORM 990, PART IX, LINE 11G OTHER FEES: PROGRAM SERVICE EXPENSES 769,081. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 769,081. FORM 990 PART XII, LINE 3B: THE ACCOUNTS OF HOUSING WORKS INC. AND ITS AFFILIATES ARE AUDITED BY AN INDEPENDENT ACCOUNTANT AND ARE CONSOLIDATED FOR FINANCIAL STATEMENT PURPOSES. IN ADDITION, THE ORGANIZATION AS A WHOLE MEETS THE REQUIREMENT OF AN AUDIT AS SET FORTH IN THE SINGLE AUDIT ACT AND OMB CIRCULAR A-133. EACH AFFILIATE ON ITS OWN MAY NOT MEET THE REQUIREMENT BUT THIS QUESTION WAS ANSWERED YES ON EACH AFFILIATE AS HOUSING WORKS INC. AND ITS AFFILIATES ON THE WHOLE MET THE REQUIREMENT AND OBTAINED AN AUDIT ACCORDING TO THE ACT. BAILEY HOLT HOUSE HDFC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 134045579 HOUSING NY 501(C)(3) LINE 12A, I BH 0 BAILEY HOUSE INC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 133165181 HOUSING NY 501(C)(3) LINE 7 HWI 0 HIV LAW PROJECT INC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 133730564 HOUSING NY 501(C)(3) LINE 7 HWI 0 HOUSING WORKS 220 HULL HDFC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 204753869 HOUSING NY 501(C)(3) LINE 7 HWI 0 HOUSING WORKS 454 LEXIGTON AVENUE HDFC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 200799665 HOUSING NY 501(C)(3) LINE 7 HWI 0 HOUSING WORKS 874 JEFFERSON AVENUE HDFC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 611432867 HOUSING NY 501(C)(3) LINE 7 HWI 0 HOUSING WORKS BROOKLYN HDFC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 300055826 HOUSING NY 501(C)(3) LINE 12A, I HWI 0 HOUSING WORKS CLAREMONT HDFC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 832385009 HOUSING NY 501(C)(3) LINE 10 HWI 0 HOUSING WORKS EAST NEW YORK HDFC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 113264348 HOUSING NY 501(C)(3) LINE 7 HWI 0 HOUSING WORKS FOOD SERVICES INC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 133974056 FOOD SERVICES NY 501(C)(3) LINE 10 HWI 0 HOUSING WORKS HARLEM HDFC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 300055829 HOUSING NY 501(C)(3) LINE 10 HWI 0 HOUSING WORKS HEALTH SERVICES III INC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 133826364 HOMELESS AID NY 501(C)(3) LINE 10 HWI 0 HOUSING WORKS HOUSING DEVELOPMENT FUND 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 133775886 HOUSING NY 501(C)(3) LINE 7 HWI 0 HOUSING WORKS LYMAN PROSPECT HDFC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 464555144 HOUSING NY 501(C)(3) LINE 7 HWI 0 HOUSING WORKS PITKIN AVENUE HDFC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 300055831 HOUSING NY 501(C)(3) LINE 10 HWI 0 HOUSING WORKS SERVICES II INC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 133818122 HOMELESS AID NY 501(C)(3) LINE 7 HWI 0 HOUSING WORKS THRIFT SHOP INC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 133676157 THRIFT SHOP NY 501(C)(3) LINE 12A, I HWI 0 HOUSING WORKS USED BOOK CAFE INC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 112920549 USED BOOKS NY 501(C)(3) LINE 10 HWI 0 HOUSING WORKS INC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 133584089 HOMELESS AID NY 501(C)(3) LINE 7 N/A 0 INTERCAMBIOS PUERTO RICO INC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 660731885 HOUSING NY 501(C)(3) LINE 7 HWI 0 POSITIVE HEALTH PROJECT 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 133845305 HOUSING NY 501(C)(3) LINE 7 HWI 0 FITZPATRICK ASSOCIATES LP 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 RENTAL INCOME NY N/A 0 0 BRONX CLAREMONT PARKWAY GP 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 271527036 HOUSING NY N/A C 0 HOUSING WORKS CANNABIS LLC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 883932372 HOUSING NY N/A C 0 HOUSING WORKS LIRIO HOUSING DEVELOPMENT FUND CORPORATION 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 863362629 HOUSING NY N/A C 0 HW LIRIO INC 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 872510987 HOUSING NY N/A C 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 0 0 0