2024-05-15T08:35:41-05:00 2023-06-30 351750664 DAUBY O'CONNOR & ZALESKI LLC 501 CONGRESSIONAL BLVD 300 CARMEL IN 46032 990 2022-07-01 471099681 GATEWAY HOUSING FIRST INC GATE 3146092915 1104 S JEFFERSON AVE ST LOUIS MO 63104 CYNTHIA DUFFE EXECUTIVE DIRECTOR 3146092915 2024-05-15 1 CYNTHIA DUFFE 999009999 0 EKATERINA GWYN P01333750 3178485700 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CYNTHIA DUFFE 1104 S JEFFERSON AVE ST LOUIS MO 63104 2279163 0 X WWW.GATEWAYHOUSINGFIRST.ORG X 2014 MO GATEWAY HOUSING FIRST, INC. IS A NOT-FOR-PROFIT ORGANIZATION WHOSE MISSION IS TO PROVIDE SAFE, DECENT, AFFORDABLE, SUPPORTED HOUSING FOR INDIVIDUALS WITH A WIDE RANGE OF DISABILITIES, COMPLEX DISORDERS AND LIFE SITUATIONS WHO NEED SUPPORT TO SECURE OR MAINTAIN HOUSING. THE ORGANIZATION IS A COMMUNITY-DIRECTED FACILITATOR, DEVELOPER, AND OWNER/OPERATOR OF THESE HOMES THROUGHOUT THE ST. LOUIS METROPOLITAN AREA. 10 10 0 20 0 0 1290381 1553074 515017 620818 607 -45183 3754 20205 1809759 2148914 609656 618224 0 0 714335 1049540 0 0 18613 344778 467940 1668769 2135704 140990 13210 2669821 2624004 2165644 2106617 504177 517387 X GATEWAY HOUSING FIRST, INC. IS A NOT-FOR-PROFIT ORGANIZATION WHOSE MISSION IS TO PROVIDE SAFE, DECENT, AFFORDABLE, SUPPORTED HOUSING FOR INDIVIDUALS WITH A WIDE RANGE OF DISABILITIES, COMPLEX DISORDERS AND LIFE SITUATIONS WHO NEED SUPPORT TO SECURE OR MAINTAIN HOUSING. THE ORGANIZATION IS A COMMUNITY-DIRECTED FACILITATOR, DEVELOPER, AND OWNER/OPERATOR OF THESE HOMES THROUGHOUT THE ST. LOUIS METROPOLITAN AREA. 0 0 1379634 618224 85362 GATEWAY HOUSING FIRST'S (GHF) MISSION IS TO RESPOND TO THE A WELL-DOCUMENTED, PRESSING UNMET NEED FOR PERMANENT, AFFORDABLE SUPPORTED HOUSING FOR INDIVIDUALS AND FAMILIES AFFECTED BY A WIDE RANGE OF COMPLEX DISORDERS AND LIFE SITUATIONS WHO NEED SUPPORTS AND ACCOMMODATIONS TO SECURE AND MAINTAIN HOUSING. GUIDED BY THE VALUES AND OUTCOMES ACHIEVED BY HOUSING FIRST AND HARM REDUCTION PROGRAMS, GHF'S IMMEDIATE FOCUS IS ON INCREASING HOUSING SOLUTIONS FOR THE "MOST VULNERABLE" IN OUR REGION, ELIMINATING "HOUSING READINESS" BARRIERS TO ENSURE EQUAL ACCESS TO AVAILABLE HOUSING SOLUTIONS, FOSTERING LEVERAGING PARTNERSHIPS WITH EXISTING SOCIAL SERVICES AGENCIES TO PROVIDE TENANTS WITH THE SERVICES NEEDED TO ENSURE HOUSING SUCCESS. WE EXECUTE OUR MISSION ACROSS TWO TANDEM TRACKS: (1) THROUGH THE ACQUISITION AND NEW CONSTRUCTION DEVELOPMENT OF PERMANENT SUPPORTED HOUSING OWNED AND OPERATED BY GHF AND (2) BY INCREASING THE AVAILABILITY OF AND ACCESS TO TENANT-BASED RENTAL ASSISTANCE AND THEN PAIRING THAT ASSISTANCE FOR THOSE MOST IN NEED THROUGH OUTREACH AND ENGAGEMENT. GATEWAY HOUSING FIRST OPERATES 10 AFFORDABLE SUPPORTED HOUSING COMMUNITIES IN ST. LOUIS CITY AND COUNTY TOTALING 201 UNITS, 7 OF WHICH ARE OWNED BY GHF AFFILIATED SINGLE ASSET CORPORATIONS OR PARTNERSHIPS, 2 ARE OWNED FEE SIMPLE BY GHF AND 1 IS MASTERED LEASED FROM A THIRD-PARTY. OUR ARRAY OF SUPPORTED HOUSING OPTIONS INCLUDE: SRO UNITS AS WELL AS EFFICIENCY, 1-BEDROOM AND 2-BEDROOM APARTMENTS, AND 3-BEDROOM TOWNHOMES. GHF ALSO OPERATES SEVERAL PERMANENT SUPPORTIVE HOUSING SCATTERED-SITE LEASING PROGRAMS, INCLUDING COC SHELTER PLUS CARE, PROVIDING ON-GOING TENANT-BASED RENTAL ASSISTANCE AND HOUSING STABILITY CASE MANAGEMENT SUPPORTS TO APPROXIMATELY 90 HOUSEHOLDS AT ANY GIVEN TIME. IN THE SPRING OF 2021, TO FURTHER CONTRIBUTE TO OUR COMMUNITY-WIDE EFFORTS TO RESPOND TO THE IMPACTS OF THE PANDEMIC THAT DISPROPORTIONATELY IMPACTED EXTREMELY LOW-INCOME HOUSEHOLDS IMPACTED BY DISABILITIES AND CHRONIC HOMELESSNESS, WE EXPANDED OUR PROGRAMMING TO INCLUDE A HUD ESG-CV FUNDED RAPID REHOUSING PROGRAM THAT BRIDGES CHRONICALLY HOMELESS, DISABLED HOUSEHOLDS FROM HOMELESSNESS TO HOUSING BY PROVIDING 1 YEAR RENTAL ASSISTANCE AVAILABLE THROUGH COVID RELIEF FUNDS AND THEN WORKING TO TRANSITIONING THEM TO THE LESS PREVALENT YET NEEDED ON-GOING RENTAL ASSISTANCE AND SUPPORT SERVICES PRIOR TO THE EXPIRATION OF THEIR COVID ASSISTANCE. THROUGHOUT THE YEAR, 100% OF THOSE HOUSED IN GHF HOUSING OR THROUGH ONE OF OUR SCATTERED SITE LEASING PROGRAMS IN THE SUBJECT YEAR WERE UNHOUSED OR AT IMMINENT RISK OF HOMELESSNESS PRIOR TO ENGAGEMENT IN OUR HOUSING PROGRAMS.100% OF THOSE SERVED BY GHF HAVE A HISTORY OF HOMELESSNESS AND WERE EXTREMELY LOW-INCOME AND EITHER UNHOUSED OR AT IMMINENT RISK OF HOMELESSNESS AT INITIAL ENGAGEMENT. OVER 98% OF THOSE SERVED REMAIN HOUSED TODAY. 520383 490207 GHF'S MANAGEMENT FEE INCOME IS EARNED INCOME AND STAFFING REIMBURSEMENTS ASSOCIATED WITH GHF'S SUPPORTED HOUSING PROPERTY MANAGEMENT PROGRAM THAT BEGAN ON OCTOBER 1, 2021. THIS PROGRAM INVOLVES GHF'S DIRECT PROPERTY MANAGEMENT OF TEN PERMANENT SUPPORTED HOUSING COMMUNITIES TOTALING 200 UNITS, ALL LEASED TO LOW AND EXTREMELY LOW-INCOME, FORMERLY HOMELESS AND AT-RISK HOUSEHOLDS WHOSE HEAD OF HOUSEHOLD IS DISABLED. GHF'S PROPERTY MANAGEMENT PROGRAM INVOLVES PROVISION OF ALL LEASING, MAINTENANCE AND FISCAL MANAGEMENT OF THE PROPERTIES, AS WELL AS FUND REPORTING AND COMPLIANCE. 1900017 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 1 0 0 0 1 1 0 0 0 1 1 1 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 X ND CONSULTING GROUP LLC 3147715335 2700 MACKLIND AVE ST LOUIS MO 63139 X CYNTHIA DUFFE EXECUTIVE DIRECTOR 25.00 5.00 X X 0 0 0 JOE YANCEY PRESIDENT 1.50 2.50 X X 0 0 0 LAURA COHEN SECRETARY 1.50 2.50 X X 0 0 0 LYNN DIRAIMONDO TREASURER 1.50 2.50 X X 0 0 0 SCOTT NIXON ASSISTANT TREASURER 1.50 2.50 X X 0 0 0 TERESA BRANDON DIRECTOR 1.50 2.50 X 0 0 0 PETER CZAJKOWSKI DIRECTOR 1.50 2.50 X 0 0 0 MARK UTTERBACK DIRECTOR 1.50 2.50 X 0 0 0 DAVID BROWN DIRECTOR 1.50 2.50 X 0 0 0 TONY POTTS DIRECTOR 1.50 2.50 X 0 0 0 SUSAN ROLLINS DIRECTOR 1.50 2.50 X 0 0 0 0 0 0 0 0 0 0 0 52000 1250093 250981 116803 1553074 MANAGEMENT FEES 531310 507207 507207 RENTAL INCOME 531110 113611 113611 620818 66 66 85000 130249 -45249 -45249 -45249 0 52000 0 0 OTHER REVENUE-MISC. 531110 20205 20205 20205 2148914 575569 0 20271 11672 11672 606552 606552 1048183 897157 132413 18613 906 906 451 451 21220 21220 20763 20763 502 502 78668 51953 26715 197544 197544 11507 11507 20378 20378 49985 49985 55572 42399 13173 CLIENT ASSISTANCE 9011 9011 BAD DEBT 2790 2790 2135704 1900017 217074 18613 172196 85462 273393 368446 50000 50000 163697 163697 24670 8728 1839320 201303 1771672 1638017 12263 12320 201930 297334 2669821 2624004 149626 159036 0 38382 2011462 1810742 4556 98457 2165644 2106617 X 504177 517387 504177 517387 2669821 2624004 13210 0 X X 0 1 X 1 0 X 607009 696824 1073880 1290381 1553074 5221168 607009 696824 1073880 1290381 1553074 5221168 45018 5176150 606 606 8 607 66 1893 2072 3754 20205 26031 5249092 1868271 0.98610 0.99450 X FORM 990, SCHEDULE A, PART II, LINE 10: MISCELLANEOUS INCOME CONSISTS OF BAD DEBT RECOVERY AND CREDIT CARD CASH BACK REWARDS. INCLUDED ON PAGE 9, PART VIII IN CURRENT YEAR OTHER REVENUE LINE 7C IS A LOSS ON DISPOSAL OF DEPRECIABLE ASSETS OF $45,249. THE LOSS IS NOT BEING INCLUDED ON SCHEDULE A, PART II, LINE 10 BECAUSE IT DOES NOT MEET THE DEFINITION OF SUPPORT AS DEFINED IN SECTION 509(D) OF THE INTERNAL REVENUE CODE. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 88862 88862 1568940 169508 1399432 8824 2941 5883 72744 28854 43890 99950 99950 1638017 TENANT SECURITY DEPOSITS 2870 DUE FROM RELATED PARTY 198445 UTILITY DEPOSITS 1883 LEASE RIGHT-TO-USE ASSET 94136 297334 TENANT SECURITY DEPOSITS 1599 DUE TO RELATED PARTY 2722 LEASE LIABILITY 94136 98457 X 2194163 0 2194163 -45249 -45249 2148914 2180953 45249 45249 2135704 0 2135704 PART X, LINE 2: THE CORPORATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND STATE INCOME TAX AND HAS BEEN CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION. ACCORDINGLY, NO PROVISION FOR FEDERAL AND STATE TAXES ON REVENUE AND INCOME HAS BEEN RECOGNIZED IN THE ACCOMPANYING FINANCIAL STATEMENTS. EVEN THOUGH THE CORPORATION IS RECOGNIZED AS TAX EXEMPT, IT STILL MAY BE LIABLE FOR TAX ON ITS UNRELATED BUSINESS INCOME ("UBI"). THE CORPORATION EVALUATES UNCERTAIN TAX POSITIONS THROUGH ITS REVIEW OF THE SOURCES OF INCOME TO IDENTIFY UBI AND CERTAIN OTHER MATTERS, INCLUDING THOSE WHICH MAY AFFECT ITS TAX EXEMPT STATUS. THE EFFECT OF THE UNCERTAINTY WOULD BE RECORDED IF THE OUTCOME WAS CONSIDERED PROBABLE AND REASONABLY ESTIMABLE. AS OF JUNE 30, 2023 AND 2022, THE CORPORATION HAD NO UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON SALE OF ASSETS -45,249. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON SALE OF ASSETS 45,249. HEARTS FOR HOUSING 52000 52000 52000 52000 1 PLACES AT 5235 PAGE PROPERTIES LP 1104 S JEFFERSON AVE ST LOUIS MO 63104 263216640 11672 0 ASSIST WITH CONCRETE REPAIRS AT LOW-INCOME HOUSING PROPERTY 0 1 UTILITY AND RENTAL ASSISTANCE 100 597803 CLOTHING AND SUPPLIES 125 8749 COST CLOTHING, SUPPLIES, FOOD PART I, LINE 2: THE ORGANIZATION ENSURES THAT ASSISTANCE IS USED FOR PROPER PURPOSES BY PROVIDING THE ASSISTANCE DIRECTLY TO LANDLORDS AND UTILITY PROVIDERS ON BEHALF OF THE PARTICULAR INDIVIDUALS AND HOUSEHOLDS. PART III, LINE 1: WITH FUNDING FROM SEVERAL HUD COC AND ESG GRANTS AND ONE SIMILAR GRANT FUNDED BY THE MISSOURI DEPARTMENT OF MENTAL HEALTH, GATEWAY HOUSING FIRST INC PROVIDES ON-GOING RENTAL AND UTILITY ASSISTANCE TO LOW AND EXTREMELY LOW-INCOME HOUSEHOLDS IMPACTED BY DISABILITIES WHO WERE HOMELESS AT PROGRAM ENROLLMENT. THE AMOUNT OF MONTHLY RENT AND UTILITY SUBSIDY PROVIDED IS CALCULATED BASED ON HOUSEHOLD INCOME AND ACTUAL HOUSING COST. HOUSEHOLDS PAY 30% OF THEIR INCOME TOWARDS ACTUAL HOUSING COSTS AND GRANT FUNDS PAY THE BALANCE. ND PROPERTIES LLC CONTROLLED ENTITY OF PARENT OF PAST DIRECTOR FUND REHAB OF REAL PROPERTY IN ST. LOUIS, MO X 50000 50000 0 1 1 50000 ND CONSULTING GROUP LLC CONTROLLED ENTITY OF PARENT OF PAST DIRECTOR 430155 SEE PART V - MANAGEMENT SERVICES 0 ND&S MANAGEMENT COMPANY LLC CONTROLLED ENTITY OF PARENT OF PAST DIRECTOR 17000 SEE PART V - MANAGEMENT CONSULTING 0 PART IV: BUSINESS TRANSACTIONS WITH INTERESTED PERSONS ND CONSULTING GROUP, LLC PROVIDES ALL SERVICES REASONABLY NECESSARY TO MANAGE, ADMINISTER AND CARRY OUT THE PURPOSES OF THE VARIOUS GRANTS AND INITIATIVES RECEIVED BY GATEWAY HOUSING FIRST INC. KENNETH NUERNBERGER OWNS A 59% INTEREST IN ND CONSULTING, AND IS THE FATHER OF SAMANTHA NUERNBERGER, WHO WAS A DIRECTOR OF GATEWAY HOUSING FIRST UNTIL 2020.THE CORPORATION ALSO HAS A MANAGEMENT CONSULTING AGREEMENT WITH ND&S MANAGEMENT COMPANY, LLC AND PROVIDES CONSULTING SERVICES TO ND&S MANAGEMENT COMPANY, LLC. X 2 16803 FMV X FORGIVENESS OF DEBT 1 100000 LOAN AGREEMENT 0 0 0 FORM 990, PART VI, SECTION A, LINE 3 GATEWAY HOUSING FIRST, INC. (GHF) HAS ENTERED INTO A MANAGEMENT SERVICES AGREEMENT WITH ND CONSULTING GROUP LLC. ND CONSULTING PROVIDES STAFFING, OFFICE SPACE AND EQUIPMENT FOR GHF OPERATIONS. CYNTHIA DUFFE, EXECUTIVE DIRECTOR, WAS EMPLOYED BY ND CONSULTING UNTIL AUGUST 30, 2021 AND PROVIDED EXECUTIVE DIRECTOR SERVICES TO GHF UNDER THIS CONTRACT. GHF CONTINUED TO USE ND CONSULTING GROUP LLC FOR MINIMAL MANAGEMENT SERVICES IN FYE JUNE 2023. GHF CONTINUED TO SHARE A PAYROLL AND BENEFITS PROCESSING SERVICE WITH ND (THE CONTRACT IS WITH ND AND GHF DIRECTLY REIMBURSES FOR GHF'S WAGES, BENEFITS AND PAYROLL PROCESSING FEES). FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS PREPARED BY OUTSIDE ACCOUNTANTS AND REVIEWED BY THE PRESIDENT OF THE BOARD OF DIRECTORS. THE ORGANIZATION SENDS A PDF COPY OF THE 990 TO ALL BOARD MEMBERS VIA E-MAIL BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS REVIEWS ITS CONFLICT OF INTEREST POLICY AT LEAST ANNUALLY AND UPON THE ADDITION OF NEW BOARD MEMBERS. DIRECTORS AFFIRM THEIR AGREEMENT IN WRITING. THE BOARD OF DIRECTORS SELF-MONITORS POTENTIAL CONFLICTS OF INTEREST WHEN CONSIDERING MOTIONS TO ACT; IF A POSSIBLE CONFLICT OF INTEREST IS IDENTIFIED, THE BOARD VETS THE FACTS AROUND THE POTENTIAL CONFLICT TO DETERMINE HOW TO ADDRESS THE CONFLICT PER THE POLICY (VIA A MEMBER ABSTAINING FROM VOTING ON THE MOTION, ETC.). FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. FORM 990, PART XII, LINE 2C: THE MANAGEMENT COMPANY RECEIVES A COPY OF THE AUDIT. PRIOR TO THE FINALIZATION OF THE AUDIT, A COPY OF THE AUDIT IS GIVEN TO ALL OF THE BOARD MEMBER FOR THEIR COMMENTS. WHEN THE AUDIT IS UP FOR BID, THE BOARD DISCUSSES THE RELATIONSHIP WITH THE CURRENT AUDITORS AND MAKES A DETERMINATION AS TO WHETHER TO MAINTAIN THIS RELATIONSHIP OR CHANGE TO A NEW AUDITING FIRM. 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