2024-11-13T11:04:36-06:00 2023-12-31 910189318 MOSS ADAMS LLP 14555 DALLAS PARKWAY STE 300 DALLAS TX 75254 990 2023-01-01 833612494 INFRASTRUCTURE FINANCIAL SERVICES INFR 9723860200 5220 SPRING VALLEY RD 522 DALLAS TX 75254 MICHAEL HARLING PRESIDENT 9723860200 2024-11-06 1 1 MATTHEW W DOVER CPA P01282142 9724582296 2024-11-06 2023 2024-10-15 13:58:12Z MICHAEL HARLING 5220 SPRING VALLEY RD 522 DALLAS TX 75254 8062641 0 X N/A X 2019 AZ TO PROMOTE EXPANDED EDUCATIONAL OPPORTUNITIES, INCLUDING BUT NOT LIMITED TO CHARTER SCHOOLS. X 3 2 0 2 0 0 0 0 28827490 7773199 143824 289442 34000 0 29005314 8062641 7500 2000 0 0 33000 30000 0 0 0 51168043 11124970 51208543 11156970 -22203229 -3094329 190415815 26522426 217319035 30710124 -26903220 -4187698 X INFRASTRUCTURE FINANCIAL SERVICES WAS FORMED TO (I) PROMOTE COMMUNITY ACCESS TO AND DEVELOPMENT OF COMMUNICATION SYSTEMS, (II) PROMOTE EXPANDED EDUCATIONAL OPPORTUNITIES, INCLUDING BUT NOT LIMITED TO CHARTER SCHOOL ORGANIZATIONS, (III) WORK WITH COMMUNITIES AND EDUCATIONAL ORGANIZATIONS TO PROVIDE AND ARRANGE FINANCING AND REFINANCING FOR THE DEVELOPMENT, ACQUISITION, CONSTRUCTION, IMPROVEMENT AND EQUIPPING OF COMMUNICATION NETWORKS AND SYSTEMS; (IV) WORK WITH CHARTER SCHOOL ORGANIZATIONS FOR THE DEVELOPMENT AND FINANCING OF INFRASTRUCTURE AND IMPROVEMENTS; AND (V) PROVIDE SERVICES RELATED TO THE DEVELOPMENT, EXPANSION, FINANCING, AND OPERATION OF ELDERLY HOUSING IN COMMUNITIES SEEING THE GREATEST NEED FOR AFFORDABLE, QUALITY ACCOMMODATIONS FOR THE ELDERLY, AND THE PROVISION OF RELATED SOCIAL, TRANSPORTATION, AND MEDICAL SERVICES FOR ITS ELDERLY POPULATION. 0 1 3163215 2000 2834441 INFRASTRUCTURE FINANCIAL SERVICES INCLUDES CHESTER EDUCATION, LLC, WHICH WAS FORMED TO ACQUIRE AND LEASE SCHOOL PROPERTIES TO THE CHESTER COMMUNITY CHARTER SCHOOL. WITH IFS ACQUIRING AND IMPROVING THE SCHOOL PROPERTIES, THE CHARTER SCHOOL HAS BEEN ABLE TO INCREASE ENROLLMENT, THEREBY EXPANDING THE NUMBER OF CHILDREN AND FAMILIES WHO BENEFIT FROM EDUCATION AT THE SCHOOL. 6963357 4938758 NELP-COMMONS LLC IS A SINGLE-MEMBER LLC UNDER INFRASTRUCTURE FINANCIAL SERVICES WHOSE MISSION IS TO FACILITATE PROMOTING COMMUNITY ACCESS TO AND DEVELOPING QUALITY SENIOR HOUSING IN COMMUNITIES OF NEED FOR THOSE SERVICES. 10126572 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 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 1 0 0 0 0 1 4 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 3 2 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X MICHAEL HARLING 9726636565 5220 SPRING VALLEY RD STE 522 DALLAS TX 75254 MICHAEL HARLING PRESIDENT 5.00 X X 0 0 0 KAREN WOODLIFF SECRETARY/TREASURER 5.00 X X 30000 0 0 MICHAEL MURPHY DIRECTOR 0.25 X 0 0 0 30000 0 0 0 0 0 0 BENCHMARK SENIOR LIVING 201 JONES ROAD SUITE 300 WEST WALTHAM MA 02451 SENIOR LIVING FACILITY MANAGEMENT 2717954 1 RESIDENT SERVICES 532000 4864096 4864096 RENTAL INCOME 532000 2834441 2834441 OTHER PROGRAM REVENUE 900099 74662 74662 7773199 289442 289442 8062641 7773199 0 289442 2000 2000 30000 30000 2717954 1999617 718337 41302 41302 25041 25041 433728 378408 55320 35538 35538 42568 42568 44741 44741 547682 547682 8889 8889 3654280 3654280 2448661 2448661 49339 49339 REPAIRS AND MAINTENANCE 704546 704546 FOOD SERVICES 221114 221114 SUPPLIES 110380 110380 LICENSES 32750 32750 6457 10545 -4088 11156970 10126572 1030398 0 12336464 357100 11248288 4188099 864361 115408 23103784 2558606 120340088 20545178 45491346 1412189 19860 19860 190415815 26522426 2569354 124 31375000 30710000 91300000 92074681 0 217319035 30710124 X -26903220 -4187698 -26903220 -4187698 190415815 26522426 X -3094329 25809851 X 0 0 0 X 249741 249741 266142 1202914 2968335 28827490 7773199 41038080 515883 1202914 2968335 28827490 7773199 41287821 249741 249741 67518 44690 112208 317259 44690 361949 40925872 2025 61003 1240 143824 289442 497534 2025 61003 1240 143824 289442 497534 4436 34000 38436 517908 1263917 2974011 29005314 8062641 41823791 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2021 AMOUNT: $ 4,436. 2022 AMOUNT: $ 34,000. 2023 AMOUNT: $ 0. PART III, SHORT YEAR EXPLANATION 2019 REPRESENTS A SHORT YEAR, FROM JAN. 28, 2019, THROUGH DEC. 31, 2019. 22183592 2157376 20026216 920192 401230 518962 20545178 A DELAWARE COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY 231997311 24601YAB4 2019-12-20 29046793 PURPOSE INCLUDES TERMINATION OF LEASES, RENOVATION PROJECT, AND REFINANCING 0 0 0 A 29046793 2371833 1572030 578605 24524325 2020 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 1 0 0 0 0 0 0 1 A 1 PART III, LINE 9; PART IV, LINE 7; AND PART V INFRASTRUCTURE FINANCIAL SERVICES IMPLEMENTED A POST-ISSUANCE COMPLIANCE POLICY ON JUNE 8, 2021. THIS POLICY INCLUDES WRITTEN PROCEDURES TO ENSURE THAT VIOLATIONS OF FEDERAL TAX REQUIREMENTS ARE TIMELY IDENTIFIED AND CORRECTED. ASSETS OF NELP COMMONS LLC - CASH 2023-03-01 18495999 BOOK VALUE 873705424 NEW ENGLAND LIFE PLAN COMMUNITIES 1 HARVEST CIRCLE LINCOLN MA 01773 501(C)((3) ASSETS OF NELP COMMONS LLC - ACCOUNTS RECEIVABLE 2023-03-01 729506 BOOK VALUE 873705424 NEW ENGLAND LIFE PLAN COMMUNITIES 1 HARVEST CIRCLE LINCOLN MA 01773 501(C)((3) ASSETS OF NELP COMMONS LLC - PREPAIDS 2023-03-01 203855 BOOK VALUE 873705424 NEW ENGLAND LIFE PLAN COMMUNITIES 1 HARVEST CIRCLE LINCOLN MA 01773 501(C)((3) ASSETS OF NELP COMMONS LLC - BUILDINGS, LAND, EQUIPMENT, FURNITURE, AND OTHER FIXED ASSETS 2023-03-01 98651198 BOOK VALUE 873705424 NEW ENGLAND LIFE PLAN COMMUNITIES 1 HARVEST CIRCLE LINCOLN MA 01773 501(C)((3) ASSETS OF NELP COMMONS LLC - INTANGIBLE ASSETS 2023-03-01 42782028 BOOK VALUE 873705424 NEW ENGLAND LIFE PLAN COMMUNITIES 1 HARVEST CIRCLE LINCOLN MA 01773 501(C)((3) ASSETS OF NELP COMMONS LLC - OTHER ASSETS 2023-03-01 234607 BOOK VALUE 873705424 NEW ENGLAND LIFE PLAN COMMUNITIES 1 HARVEST CIRCLE LINCOLN MA 01773 501(C)((3) 0 0 0 0 FORM 990, PART III, LINE 3 IN MARCH 2023, INFRASTRUCTURE FINANCIAL SERVICES TRANSFERRED NELP-COMMONS, LLC TO NEW ENGLAND LIFE PLAN COMMUNITIES. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PROVIDED TO THE FULL BOARD OF DIRECTORS FOR REVIEW AND APPROVAL, BEFORE THE RETURN IS FILED. FORM 990, PART VI, SECTION B, LINE 12C UNDER THE ORGANIZATION'S CONFLICT OF INTEREST POLICY, OFFICERS, DIRECTORS, AND EMPLOYEES OF INFRASTRUCTURE FINANCIAL SERVICES ARE REQUIRED TO COMPLETE ANNUALLY A DISCLOSURE FORM IDENTIFYING A POSSIBLE CONFLICT OF INTEREST. IF A CONFLICT ARISES, THE RESPONSIBLE PERSON IS REQUIRED TO DISCLOSE ALL MATERIAL FACTS RELATED TO THE TRANSACTION. ANYONE WHO HAS A CONFLICT OF INTEREST IS NOT PERMITTED TO HEAR THE BOARD'S DISCUSSION OF THE MATTER AND IS NOT PERMITTED TO VOTE ON THE MATTER. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: TO CLOSE OUT TRANSFER OF NELP COMMONS LLC 25,847,351. ADJUSTMENT FOR RECEIVABLE -37,500. CHESTER EDUCATION LLC 5520 SPRING VALLEY RD STE 522 DALLAS TX 75254 834111618 CHARTER SCHOOL DE 2951237 26165326 INFRASTRUCTURE FINANCIAL SERVICES IOT FIBER-LEBANON LLC 3800 NORTH CENTRAL AVENUE SUITE 460 PHOENIX AZ 85012 851409873 THE PROMOTION AND DEVELOPMENT OF COMMUNICATIONS SYSTEMS AZ 0 0 INFRASTRUCTURE FINANCIAL SERVICES NELP-COMMONS LLC 5220 SPRING VALLEY RD STE 522 DALLAS TX 75254 873785398 PROMOTING QUALITY SENIOR HOUSING DE 4993693 0 INFRASTRUCTURE FINANCIAL SERVICES COMPREHENSIVE RECOVERY SERVICES INC 5220 SPRING VALLEY RD STE 522 DALLAS TX 75254 841265206 EXPAND EDUCATIONAL OPPORTUNITIES TX 501(C)(3) LINE 10 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0