2025-08-28T13:45:02-05:00 2024-12-31 331374517 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2024-01-01 132617705 WESTCHESTER RESIDENTIAL OPPORTUNITIES INC WEST 9144284507 470 MAMARONECK AVENUE 410 WHITE PLAINS NY 10605 ELIZABETH ELLISON CHIEF FINANCIAL OFFICER 9144284507 2025-08-28 1 1 MELISSA MODELSON P01603524 9143818900 2025-08-27 2024 2025-03-06 01:10:19Z MARLENE ZARFES 470 MAMARONECK AVENUE 410 WHITE PLAINS NY 10605 4475376 0 X WWW.WROINC.ORG X 1968 NY TO PROMOTE EQUAL, AFFORDABLE, AND ACCESSIBLE HOUSING OPPORTUNITIES FOR ALL RESIDENTS OF OUR REGION. 14 14 45 14 0 0 3851749 3693467 825318 598297 135448 183612 -25849 0 4786666 4475376 1163882 1255031 0 0 2246000 2319152 0 0 49380 652789 592400 4062671 4166583 723995 308793 6140655 6255896 1297432 1049034 4843223 5206862 X WESTCHESTER RESIDENTIAL OPPORTUNITIES (WRO) IS A HUD-CERTIFIED HOUSING COUNSELING AGENCY WITH SPECIALIZED PROGRAMS TO COMBAT HOUSING DISCRIMINATION, MARKET AFFORDABLE HOUSING OPPORTUNITIES, AND TO ASSIST FIRST TIME HOMEBUYERS, THE ELDERLY AND THOSE FACING EVICTION OR MORTGAGE DEFAULT. ADDITIONALLY, WRO PROVIDES HOUSING AND CASE MANAGEMENT FOR PEOPLE WITH MENTAL ILLNESS. WRO PROMOTES HOUSING MOBILITY, AFFORDABILITY AND STABILITY FOR MARGINALIZED POPULATIONS AND LOW-TO-MODERATE INCOME GROUPS. 0 0 1434657 860425 242509 INDEPENDENT LIVING PROGRAMTHE INDEPENDENT LIVING PROGRAM CONSISTS OF OUR SUPPORTED HOUSING APARTMENT PROGRAM, OUR SINGLE ROOM OCCUPANCY (SRO) PROGRAM, AND AN EDUCATION AND OUTREACH COMPONENT. IN 2024, THE SUPPORTED HOUSING PROGRAM PROVIDED INDIVIDUALIZED HOUSING-RELATED CASE MANAGEMENT SERVICES AND RENTAL ASSISTANCE TO 49 ADULTS DIAGNOSED WITH SERIOUS MENTAL ILLNESS, WHO WISH TO OBTAIN PERMANENT, AFFORDABLE, AND INDEPENDENT HOUSING. THE SINGLE ROOM OCCUPANCY PROGRAM STAFF PROVIDED HOUSING AND SUPPORTIVE SERVICES AND SUPERVISION TO ADULTS RESIDING IN OUR NINE BEDROOM SRO IN 2024.ADDITIONALLY, WRO PROVIDES HOMELESS OUTREACH TO ASSIST HOMELESS PEOPLE WITH MENTAL ILLNESS TO FIND HOUSING. 881498 54 287607 FAIR HOUSING PROGRAMWRO'S FAIR HOUSING PROGRAM WORKS TO ELIMINATE DISCRIMINATION IN THE HOUSING AND LENDING MARKETS. THE PROGRAM HANDLES COMPLAINTS AND CONDUCTS INVESTIGATIONS, INCLUDING BOTH SYSTEMIC AND COMPLAINT-BASED TESTING, AND ACCESSIBLE DESIGN AND CONSTRUCTION INVESTIGATIONS. ACCESSIBLE DESIGN AND CONSTRUCTION SURVEYS ARE CONDUCTED TO PROMOTE HOUSING ACCESS FOR PEOPLE WITH DISABILITIES. WRO'S FAIR HOUSING PROGRAM PROVIDES EDUCATION AND OUTREACH TO CONSUMERS, CIVIC AND BUSINESS AND OTHER NON-PROFIT ORGANIZATIONS, AND TRAINS REAL ESTATE PROFESSIONALS, CO-OP BOARDS AND MANAGEMENT COMPANIES TO COMPLY WITH FAIR HOUSING LAWS. IN 2024, 167 FAMILIES AND INDIVIDUALS WERE ASSISTED WITH FAIR HOUSING COMPLAINTS, AND 16 REAL ESTATE AGENCIES INCLUDING OVER 350 INDIVIDUAL REAL ESTATE PROFESSIONALS AND 133 CO-OP APARTMENT DIRECTORS WERE TRAINED IN OUR FAIR HOUSING WORKSHOPS.ADDITIONALLY, WRO MANAGES AN AFFIRMATIVE HOUSING MARKETING PROGRAM FOR RENT AND RESALE OF FAIR AND AFFORDABLE HOMES. AS PART OF THIS PROGRAM, WRO COLLECTS APPLICATIONS AND ADMINISTERS A LOTTERY FOR ELIGIBLE APPLICANTS. IN 2024, WRO MARKETED OVER 500 RENTAL UNITS IN SIX RENTAL DEVELOPMENTS, TWO OWNERSHIP UNITS IN ONE DEVELOPMENT, AND ASSISTED IN THE CLOSING OF TWO RE-SALES OF EXISTING AFFORDABLE HOMES. 462067 208984 0 EVICTION PREVENTION & RENTAL ASSISTANCE PROGRAMWRO ASSISTS QUALIFIED HOUSEHOLDS FACING RENTAL AND/OR UTILITY ARREARS, BY PROVIDING FINANCIAL ASSISTANCE GRANTS AGAINST THOSE ARREARS. WRO ALSO WORKS WITH HOUSEHOLDS LOOKING TO SECURE RENTAL HOUSING BY PROVIDING FINANCIAL ASSISTANCE GRANTS FOR SECURITY DEPOSITS, MOVING EXPENSES, FIRST MONTH'S RENT, ETC.IN ADDITION TO PROVIDING FINANCIAL ASSISTANCE, THE PROGRAM (1) PROVIDES COUNSELING TO PRIMARILY LOW-TO-MODERATE INCOME HOUSEHOLDS TO FIND AND MAINTAIN AFFORDABLE HOUSING, (2) NEGOTIATES WITH LANDLORDS TO HELP KEEP PEOPLE HOUSED, AND (3) MAKES REFERRALS AS APPROPRIATE TO LOCATE ADDITIONAL SOURCES OF FINANCIAL AND OTHER FORMS OF ASSISTANCE. IN 2024, THE PROGRAM ASSISTED 620 INDIVIDUALS AND FAMILIES, AND DISBURSED ALMOST $209,000 IN RENTAL ARREARS GRANTS TO 55 HOUSEHOLDS. 786276 185568 68181 HOME OWNERSHIP PROGRAMSWRO PROVIDES ASSITANCE TO QUALIFIED HOUSEHOLDS IN THREE AREAS: (A) FIRST-TIME HOMEBUYING PROGRAM, WHICH PROVIDES EDUCATION AND COUNSELING IN SPANISH AND ENGLISH ON THE HOMEBUYING PROCESS, AND FACILITATES ACCESS TO VARIOUS DOWN-PAYMENT AND CLOSING COST ASSISTANCE PROGRAMS. IN 2024, 235 INDIVIDUALS COMPLETED OUR HOMEBUYING EDUCATION PROGRAM, AND 16 CLIENTS PURCHASED A HOME, INCLUDING A TOTAL OF ALMOST $319,000 IN GRANTS SECURED TO HELP PURCHASE THEIR HOMES. (B) MORTGAGE FORECLOSURE PREVENTION PROGRAM, WHICH ASSISTS HOMEOWNERS WHO ARE FACING FORECLOSURE DUE TO TEMPORARY INTERRUPTIONS IN INCOME OR FINANCIAL HARDSHIP, INCLUDING EXPLORING POSSIBLE OPTIONS AVAILABLE WITH THEIR LENDER. IN 2024, WRO SERVED 175 CLIENTS, AND CLOSED ON 65 LOAN MODIFICATIONS OR REINSTATEMENTS, INCLUDING ALMOST $345,000 IN FORECLOSURE PREVENTION GRANTS SECURED FOR CLIENTS.(C) AGING IN PLACE PROGRAM, WHICH ASSISTS SENIOR HOMEOWNERS (62 AND OVER) TO REMAIN IN THEIR EXISTING HOMES BY MAKING MODIFICATIONS TO THE HOME TO ACCOMMODATE AGE-RELATED CHANGES OR DISABILITIES. IN 2024, WRO SERVED 26 CLIENTS WITH EVALUATIONS OF MODIFICATION NEEDS OR FACILITATING ACTUAL MODIFICATIONS. 786276 185568 68181 3564498 1 1 0 1 0 0 0 0 0 1 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 0 0 0 1 1 0 0 0 1 70 0 45 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NY X X X ELIZABETH ELLISON 9144284507 470 MAMARONECK AVENUE 410 WHITE PLAINS NY 10605 LAURENCE BEILENSON CO-CHAIR 1.00 0.00 X X 0 0 0 DEBRA BUDETTI CO-CHAIR 1.00 0.00 X X 0 0 0 THOMAS RICE ESQ SECRETARY 1.00 0.50 X X 0 0 0 KEITH ROSENTHAL ASSISTANT SECRETARY 1.00 0.00 X X 0 0 0 HENRY J CARNAGE TREASURER 1.00 0.50 X X 0 0 0 LEAH CARO BOARD MEMBER 1.00 0.00 X 0 0 0 MARGARET M FLINT ESQ BOARD MEMBER 1.00 0.00 X 0 0 0 BARRY KRAMER BOARD MEMBER 1.00 0.00 X 0 0 0 DAVID MOORE BOARD MEMBER 1.00 0.00 X 0 0 0 DENNIS D PARKER ESQ BOARD MEMBER 1.00 0.00 X 0 0 0 RICHARD STERN BOARD MEMBER 1.00 0.00 X 0 0 0 DEBRA THOMPSON BOARD MEMBER 1.00 0.00 X 0 0 0 WENDY MARIE WEATHERS ESQ BOARD MEMBER 1.00 0.00 X 0 0 0 ALAN R WOLFERT ESQ BOARD MEMBER 1.00 0.50 X 0 0 0 MARLENE ZARFES EXECUTIVE DIRECTOR 34.00 1.00 X 147350 0 25484 ELIZABETH ELLISON CHIEF FINANCIAL OFFICER 23.00 0.25 X 99475 0 89 ANDREW SMITH DEPUTY EXECUTIVE DIRECTOR 35.00 0.00 X 105100 0 43962 351925 0 69535 3 0 1 0 0 35000 3436792 221675 3693467 PROGRAM FEES 900099 358263 358263 RENTAL INCOME 532000 240034 240034 598297 183612 183612 4475376 598297 0 183612 165551 165551 1089480 1089480 272397 103700 160055 8642 1597567 1380840 195089 21638 49855 40496 8711 648 222678 179945 39664 3069 176655 140581 33271 2803 35775 35775 7628 7628 43236 33097 9487 652 9115 6090 25 3000 137512 121817 10614 5081 56805 46910 9126 769 143703 118337 23395 1971 52289 50581 1708 5015 5015 57930 46100 10911 919 REPAIRS AND MAINTENANCE 43392 40973 2231 188 4166583 3564498 552705 49380 426428 187677 1558476 289232 986010 768992 0 84784 32550 26884 10681 5666 2093566 3893639 1065494 1025906 6140655 6255896 102705 101070 541144 343947 653583 604017 1297432 1049034 X 4420575 4884497 422648 322365 4843223 5206862 6140655 6255896 308793 54846 0 X X 0 1 X 1 1 1 X 3274707 3823118 6657882 3851749 3693467 21300923 3274707 3823118 6657882 3851749 3693467 21300923 648690 20652233 72 74 26035 135448 183612 345241 11572 11572 21657736 2229237 0.95360 0.95710 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: BAD DEBT RECOVERY - 2020 AMOUNT: $ 11,572. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 456 0 0 456 0 PART II-B, LINE 1: THE ORGANIZATION'S LOBBYING EXPENSES ARE RELATED TO INVOLVEMENT IN FAIR HOUSING LEGISLATION, DISCUSSIONS WITH LEGISLATORS AND LEGISLATIVE STAFF, AS WELL AS COLLABORATION WITH LOBBYING GROUPS IN RELATION TO FAIR HOUSING LAWS. 1357220 12104 100093 78936 1390481 1209722 114858 84497 51857 1357220 1209722 1209722 1.00000 0 0 32550 26884 5666 5666 OPERATING LEASE ASSETS 584313 SECURITY DEPOSITS 7736 DUE FROM RELATED PARTY 433857 1025906 OPERATING LEASE LIABILITY 604017 604017 X 4524694 54846 2100 56946 4467748 7628 7628 4475376 4189027 2100 27972 30072 4158955 7628 7628 4166583 PART V, LINE 4: THE NICK BEILENSON LEGACY FUND, ESTABLISHED BY THE BOARD OF DIRECTORS WITH A SUBSTANTIAL DONATION FROM NICK'S FAMILY, WILL BE USED AS DIRECTED BY THE BOARD OF DIRECTORS TO SUPPORT WRO'S OPERATIONS DURING THE NEXT TEN TO FIFTEEN YEARS, THEREBY HELPING TO SUSTAIN THE ORGANIZATION INTO THE FUTURE. PART X, LINE 2: THE ORGANIZATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO DECEMBER 31, 2021. PART XII, LINE 2D - OTHER ADJUSTMENTS: CONSOLIDATED EXPENSES INCLUDED ON RELATED ORGANIZATION'S FORM 990 27,972. 1 WESTCHESTER COUNTY HABITAT FOR HUMANITY INC 111 JOHN ST SUITE 770 NEW YORK NY 10038 871571987 501(C)(3) 165551 0 WORK UNDER AGING IN PLACE PROGRAM 1 RENTAL AND MORTGAGE ASSISTANCE 106 1089480 PART I, LINE 2: WRO ASSISTS HOMEOWNERS WHO ARE EXPERIENCING TEMPORARY INTERRUPTIONS IN INCOME OR FINANCIAL HARDSHIP, SUCH AS FOR ILLNESS, CAUSING NONPAYMENT OF THE MORTGAGE. WRO WORKS WITH HOMEOWNERS AND THE LENDER FOR POSSIBLE OPTIONS AVAILABLE TO RESOLVE FINANCIAL HARDSHIPS THEY ARE FACING SO THEY DON'T GO INTO FORECLOSURE. WRO HELPS TO KEEP NEW YORKERS IN THEIR HOMES BY MAKING MORTGAGE LOANS UP TO $40,000 TO HOMEOWNERS WHO ARE AT RISK OF FORECLOSURE AND ARE UNABLE TO GET ANY ASSISTANCE FROM OTHER FORECLOSURE PREVENTION PROGRAMS. HOMEOWNERS AND RENTERS FILL OUT AN APPLICATION. EACH APPLICANT MUST BE AT "IMMINENT RISK" OF LOSING THEIR HOME AND MUST PROVIDE PROOF OF HARDSHIP. THE APPLICANTS MUST EARN AT LEAST 60% OF THEIR AREA MEDIAN INCOME AND MUST PROVIDE PROOF OF THE ABILITY TO PAY FUTURE MONTHS' RENT IF ASSISTED. IF CHOSEN, WRO WRITES A CHECK DIRECTLY TO THE LENDER OR LANDLORD ON BEHALF OF THE APPLICANT. IN ADDITION TO MORTGAGE FORECLOSURE ASSISTANCE, WRO PROVIDES FINANCIAL ASSISTANCE WITH RENTAL ARREARS TO THOSE EXPERIENCING FINANCIAL HARDSHIP TO ASSIST THEM IN AVOIDING EVICTION. WRO ALSO RUNS A SUPPORTED HOUSING PROGRAM FOR INDIVIDUALS WITH MENTAL ILLNESS. FOR BOTH OF THESE PROGRAMS, APPLICANTS QUALIFY FOR ASSISTANCE USING CRITERIA ESTABLISHED BY THE WESTCHESTER COUNTY DEPARTMENTS OF SOCIAL SERVICES AND COMMUNITY MENTAL HEALTH. WRO SELECTS AND MONITORS GRANT SUBRECIPIENTS IN ACCORDANCE WITH THE FEDERAL OMB GUIDELINES. SUBRECIPIENTS ARE MONITORED PROGRAMMATICALLY AND FINANCIALLY ON A QUARTERLY BASIS. X X X 0 0 0 0 0 0 0 1 0 MARLENE ZARFES EXECUTIVE DIRECTOR 132350 0 15000 0 0 0 4200 0 21284 0 172834 0 0 0 PART I, LINE 7 THE ORGANIZATION PAID A DISCRETIONARY BONUS DURING CALENDAR YEAR 2024, REPORTED IN PART II, COLUMN B(II). FORM 990, PART I, QUESTION 5, AND PART V, QUESTION 2A: THE ORGANIZATION CONTRACTED WITH A PROFESSIONAL EMPLOYER ORGANIZATION (PEO) FOR SERVICES, INCLUDING BUT NOT LIMITED TO, PAYROLL, TIMEKEEPING, EMPLOYEE BENEFITS, HR ADMINISTRATION AND WORKFORCE REGULATORY COMPLIANCE NEEDS. AS THE EMPLOYER OF RECORD FOR TAX PURPOSES, FORMS W-2 AND W-3 ARE ISSUED BY THE PEO AND FILED UNDER THE PEO'S FEDERAL EIN. IN THIS CO-EMPLOYMENT ARRANGEMENT, THE ORGANIZATION IS THE COMMON LAW EMPLOYER AND, ACCORDINGLY, COMPENSATION IS REPORTED ON FORM 990, PART VII, SECTION A AND PART IX, LINES 5-10. FORM 990, PART VI, SECTION B, LINE 11B WESTCHESTER RESIDENTIAL OPPORTUNITIES, INC. HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED, REVIEWED BY MANAGEMENT, THE FINANCE COMMITTEE AND THE EXECUTIVE COMMITTEE AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, IT IS ELECTRONICALLY SENT TO THE BOARD FOR REVIEW BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C ALL DIRECTORS, OFFICERS, AND WRO EMPLOYEES MUST DISCLOSE ANY RELEVANT INTEREST OF AN INTERESTED PARTY OR RELATED PARTY AS THEY RELATE TO SUCH DIRECTOR, OFFICER, OR WRO EMPLOYEE WHICH MAY POSE A POTENTIAL CONFLICT OF INTEREST. IF A POTENTIAL CONFLICT OCCURS, THE DIRECTOR, OFFICER, OR WRO EMPLOYEE TO WHOM THE POTENTIAL CONFLICT OF INTEREST RELATES MAY OFFER FACTUAL INFORMATION TO THE BOARD OR COMMITTEE; BUT NO SUCH DIRECTOR, OFFICER, OR WRO EMPLOYEE IS TO VOTE ON SUCH MATTER. THE EVENT MUST BE RECORDED IN THE MINUTES OF THE MEETING OF THE BOARD OR COMMITTEE. DISCLOSURE STATEMENTS ARE REVIEWED AND SIGNED OFF ON ANNUALLY BY EACH BOARD MEMBER. FORM 990, PART VI, SECTION B, LINE 15A THE PERSONNEL COMMITTEE SHALL (1) PREPARE AND, FROM TIME TO TIME WITH THE PARTICIPATION OF THE EXECUTIVE DIRECTOR, UPDATE THE JOB DESCRIPTION OF THE EXECUTIVE DIRECTOR; (2) MEET WITH THE EXECUTIVE DIRECTOR PRIOR TO THE YEAR THAT THE EXECUTIVE DIRECTOR'S JOB PERFORMANCE WILL BE EVALUATED AND ESTABLISH FINANCIAL, PROGRAMMATIC AND OPERATIONAL GOALS TO BE MET BY THE EXECUTIVE DIRECTOR DURING THE EVALUATION YEAR, AND (3) WITHIN 45 DAYS AFTER THE END OF THE EVALUATION YEAR, MAKE RECOMMENDATIONS TO THE EXECUTIVE COMMITTEE REGARDING THE PERFORMANCE OF THE EXECUTIVE DIRECTOR DURING THE EVALUATION YEAR AND ANY PROPOSED CHANGE TO THE EXECUTIVE DIRECTOR'S COMPENSATION. THE PERSONNEL COMMITTEE SHALL BE COMPRISED OF ONLY THOSE MEMBERS OF THE BOARD OF DIRECTORS WHO HAVE NO CONFLICT OF INTEREST. THE PERSONNEL COMMITTEE'S CONCLUSIONS REGARDING THE EXECUTIVE DIRECTOR'S PERFORMANCE DURING THE EVALUATION YEAR SHALL BE BASED ON WHETHER AND TO WHAT EXTENT THE EXECUTIVE DIRECTOR (A) MET OR EXCEEDED THE OBLIGATIONS ESTABLISHED IN THE JOB DESCRIPTION AND (B) MET OR EXCEEDED THE GOALS. WHETHER THERE SHALL BE A CHANGE IN THE EXECUTIVE DIRECTOR'S COMPENSATION SHALL BE REVIEWED WITH THE FINANCE COMMITTEE BASED ON HIS/HER PERFORMANCE EVALUATION, AVAILABILITY OF FUNDS AND REASONABLY AVAILABLE INFORMATION REGARDING COMPENSATION PAID BY AT LEAST THREE COMPARABLE ORGANIZATIONS IN THE SAME OR SIMILAR COMMUNITIES FOR SIMILAR POSITIONS INVOLVING SIMILAR SERVICES. WHERE PRACTICABLE, SUCH INFORMATION SHOULD INCLUDE (1) DOCUMENTED TELEPHONE INQUIRIES ABOUT SIMILAR POSITIONS IN NON-PROFIT AND FOR-PROFIT ORGANIZATIONS, (2) WRITTEN JOB OFFERS AT SIMILAR ORGANIZATIONS, (3) INFORMATION FROM THE FORM 990 FILINGS OF OTHER NON-PROFIT ORGANIZATIONS, (4) STUDIES BY INDEPENDENT COMPENSATION EXPERTS, AND/OR (5) INFORMATION AVAILABLE FROM RELIABLE, INDEPENDENT ORGANIZATIONS THAT GATHER AND PROVIDE THIS TYPE OF INFORMATION. THE PERSONNEL COMMITTEE SHALL DOCUMENT, IN THE MINUTES OF ITS PROCEEDINGS, THE REASONS SUPPORTING ITS RECOMMENDATIONS. THE PROCESS FOR DETERMINING THE EXECUTIVE DIRECTOR'S SALARY WAS UNDERTAKEN IN NOVEMBER OF 2024. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. BIRNAM WOOD ASSOCIATES LTD 470 MAMARONECK AVENUE WHITE PLAINS NY 10605 133756602 OWN REAL ESTATE TO HOUSE MENTALLY ILL INDIVIDUALS NY 501(C)(3) LINE 12A, I WESTCHESTER RESIDENTIAL OPPORTUNITIES INC 1 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 0 0