2024-11-14T09:14:12-06:00 2023-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 20 STANWIX STREET PITTSBURGH PA 15222 990 2023-01-01 202810853 THE UPPER ROOMS INC UPPE 4123214139 2334 PERRYSVILLE AVENUE PITTSBURGH PA 15214 CARA TODHUNTER EXECUTIVE DIRECTOR 4123214139 2024-11-04 1 1 KELLY A BROCIOUS CPA P01254262 4126976400 2024-11-04 2023 2024-10-15 13:58:12Z CARA TODHUNTER 2334 PERRYSVILLE AVENUE PITTSBURGH PA 15214 220694 0 X N/A X 2004 PA PROVIDE RETIREMENT HOUSING FOR LOW INCOME FRAIL ELDERLY PERSONS. 8 7 0 7 0 0 0 0 184134 218506 26 44 1759 2144 185919 220694 0 0 0 0 28183 65720 0 0 0 301545 301054 329728 366774 -143809 -146080 3159154 3021811 3942581 3951318 -783427 -929507 PROVIDE RETIREMENT HOUSING FOR LOW INCOME FRAIL ELDERLY PERSONS. 0 0 329739 220650 PROVIDE RETIREMENT HOUSING FOR LOW INCOME FRAIL ELDERLY PERSONS. 329739 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 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 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 8 7 0 1 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X JESSICA KLINE 4123214139 2344 PERRYSVILLE AVENUE PITTSBURGH PA 15214 MARILYN ROLL PRESIDENT 1.00 1.00 X X 0 0 0 LOUISE COPELAND VICE PRESIDENT 1.00 1.00 X X 0 0 0 KAREN OLSON RECORDING SECRETARY 1.00 1.00 X X 0 0 0 WILLIAM WEIR TREASURER 1.00 1.00 X X 0 0 0 REBECCA KING BOARD MEMBER 1.00 1.00 X 0 0 0 AUTUMN BUTLER BOARD MEMBER 1.00 1.00 X 0 0 0 JENNIFER WILLSON BOARD MEMBER 1.00 1.00 X 0 0 0 JESSICA KLINE FINANCE DIRECTOR 3.00 37.00 X X 0 89987 0 CARA TODHUNTER EXECUTIVE DIRECTOR 3.00 37.00 X 0 0 0 0 89987 0 0 0 0 0 0 RENTAL REVENUE 623990 218506 218506 218506 44 44 LAUNDRY REVENUE 812900 2144 2144 2144 220694 220650 0 44 60239 60239 5481 5481 12275 12275 24760 24760 1692 1692 1824 1824 68468 68468 470 470 133588 133588 8309 8309 MAINTENANCE 25148 25148 MISCELLANEOUS 24195 24195 DUES AND LICENSES 325 325 366774 329739 37035 0 57352 37818 51600 34075 4852788 1992863 2965282 2859925 84920 89993 3159154 3021811 298729 305959 605748 606022 3038104 3039337 3942581 3951318 X -783427 -929507 -783427 -929507 3159154 3021811 -146080 0 X 0 1 X 1 1 1 X 6035 6035 134211 131811 137202 184134 218506 805864 134211 137846 137202 184134 218506 811899 0 0 0 811899 173 93 17 26 44 353 173 93 17 26 44 353 1508 1346 2152 1759 2144 8909 135892 139285 139371 185919 220694 821161 0.98870 0.98770 0.00040 0.00070 X 53171 53171 4746034 1951232 2794802 53583 41631 11952 2859925 HUD CAPITAL ADVANCE 3030700 TENANT DEPOSITS HELD IN TRUST 8637 3039337 X 220694 0 220694 0 220694 366774 0 366774 0 366774 PART X, LINE 2: THE ORGANIZATION IS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (CODE) AND HAS BEEN RECOGNIZED AS TAX EXEMPT UNDER SECTION 501(A) OF THE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN PROVIDED. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE ORGANIZATION TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY OR ASSET IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICES (IRS). THE ORGANIZATION HAS CONCLUDED THAT AS OF DECEMBER 31, 2023 AND 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR ASSET OR DISCLOSURE IN THE FINANCIAL STATEMENTS. GENERALLY, TAX RETURNS FOR YEARS ENDED DECEMBER 31, 2020, AND THEREAFTER REMAIN SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAX AUTHORITIES. FORM 990, PART VI, SECTION A, LINE 3 THE UPPER ROOMS HAS A MANAGEMENT AGREEMENT WITH REFORMED PRESBYTERIAN WOMAN'S ASSOCIATION (RPWA). FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP SHALL BE LIMITED TO INDIVIDUALS WHO ARE EITHER MEMBERS OF REFORMED PRESBYTERIAN WOMAN'S ASSOCIATION (RPWA) OR NONMEMBERS WITH THE APPROVAL OF THE BOARD OF DIRECTORS OF THE UPPER ROOMS. AS OF CURRENT, THE MEMBERS CONSIST OF THE 6 OFFICERS OF THE RPWA ALONG WITH THE DIRECTOR OF FINANCE OF RPWA, AND 1 COMMUNITY INDIVIDUAL ELECTED BY THE BOARD OF THE UPPER ROOMS. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS ARE ELECTED BY THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B EVERY BOARD MEMBER AND KEY EMPLOYEE IS PROVIDED A COPY OF THE IRS 990 REPORT BEFORE IT IS SUBMITTED TO THE IRS AND GIVEN THE OPPORTUNITY TO COMMENT OR CORRECT. FORM 990, PART VI, SECTION B, LINE 12C EVERY BOARD MEMBER AND KEY EMPLOYEE IS PROVIDED A COPY OF THE CONFLICT OF INTEREST POLICY TO READ AND THEN SIGN ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION B, LINE 15 THE UPPER ROOMS' EXECUTIVE DIRECTOR IS PAID FOR BY REFORMED PRESBYTERIAN WOMAN'S ASSOCIATION. THE BOARD OF REFORMED PRESBYTERIAN WOMAN'S ASSOCIATION APPROVES THE COMPENSATION POLICY FOR THE ORGANIZATION. PERIODIC CHANGES IN BOTH THE EXEMPT AND NON-EXEMPT WAGE SCALES ARE APPROVED BY THE BOARD OF DIRECTORS. THE EXECUTIVE DIRECTOR AND DIRECTOR OF FINANCE CONFER ON THE RESULTS OF COMPENSATION CHANGES DUE TO SCALE CHANGES OR PERFORMANCE APPRAISALS. FORM 990, PART VI, SECTION C, LINE 19 THE IRS 990 REPORT, THE ANNUAL FINANCIAL STATEMENTS AND THE GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE BUILDING MANAGER'S OFFICE IN THE MAIN LOBBY OF THE UPPER ROOMS, INC. APARTMENTS AS WELL AS AT THE MAIN RECEPTIONIST DESK AT THE REFORMED PRESBYTERIAN HOME. THE UPPER ROOMS BUILDING MANAGER AND THE OFFICE STAFF OF THE REFORMED PRESBYTERIAN HOME ARE PROVIDED ANNUAL TRAINING AS TO THE PROCEDURES. REF PRESBY WOMAN'S ASSOCIATION 2344 PERYSVILLE AVENUE PITTSBURGH PA 15214 250974327 NURSING HOME PA 501(C)(3) LINE 11 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0