2025-11-16T13:07:27-05:00 2024-12-31 061414880 KEVIN P KELLEHER CPA 11 MELROSE DR SUITE 200 FARMINGTON CT 060322249 990 2024-01-01 112204939 HOME FOR THE AGED OF THE LITTLE SISTERS OF THE POOR HOME 7184641800 110-30 221ST STREET QUEENS VILLAGE NY 114292531 SR JOSEPH CAROLINE BEUTLER PRESIDENT 7184641800 2025-11-13 true true KEVIN P KELLEHER CPA P00278533 8606778440 2025-11-16 X 2024 2025-03-06 01:10:19Z QUEEN OF PEACE RESIDENCE SR JOSEPH CAROLINE BEUTLER 10103452 false X WWW.LITTLESISTERSOFTHEPOORQUEENS.ORG X 1869 NY ELDER CARE FOR THE POOR AND INFIRMED 4 4 95 60 0 1292029 5554044 4893778 4130354 27401 15041 296571 295469 6509779 9994908 0 0 4506807 4734439 0 129673 4706302 4375024 9213109 9109463 -2703330 885445 8024723 7268129 7529260 5873657 495463 1394472 ELDER CARE FOR THE POOR AND INFIRMED false false 7853014 4130354 THE ORGANIZATION OPERATES A 53 BED SKILLED NURSING FACILITY AND A HOUSING FACILITY IN CONGRUENCE WITH THE MISSION OF THE LITTLE SISTERS OF THE POOR AND THE ROMAN CATHOLIC CHURCH. THE VALUE OF SISTERS' DONATED SERVICES WAS 471,437 FOR THE YEAR ENDED DECEMBER 31, 2024. 7853014 true true false false false false false false true false true false false true true true true false false false false false false false true false false false false false false false false false false false false false false false false false false true false false false true 5 3 true 95 true false false false false false true true false false false false false false X 4 4 false false false false false true true true true false false true true true true true true true true false X LITTLE SISTERS OF THE POOR 7184641800 110-30 221ST STREET QUEENS VILLAGE NY 114292597 X SR JOSEPH CAROLINE BEUTLER PRESIDENT X X 0 0 0 SR CAROL FERRUCCI MEMBER X X 0 0 0 SR MARIA FLICKER TRUSTEE X X 0 0 0 SR SHEILA MCLOUGHLIN VICE PRES/SE X X 0 0 0 false false false 5554044 5554044 PROGRAM SERVICE FEES 4130354 4130354 4130354 23051 23051 2652 10662 -8010 -8010 -8010 304028 97882 206146 206146 REAL PROPERTY RENT 79402 79402 MISCELLANEOUS 9921 9921 89323 9994908 4122344 318520 3856893 3146508 671795 38590 123482 96080 26301 1101 440049 342400 93726 3923 314015 244333 66882 2800 32853 32853 122692 122692 443584 443584 24947 24947 517181 517181 CONTRACTED SERVICES 2080005 2080005 REPAIRS & MAINTENANCE 229662 229662 OFFICE EXPENSE & MISC 228639 145380 83259 SUPPLIES 225777 225777 469684 469684 9109463 7853014 1126776 129673 1543372 364182 295106 310192 430390 540825 102827 122103 26780579 21827196 5544545 4953383 108483 977444 8024723 7268129 713241 825449 3168 4185 6768828 5000000 44023 44023 7529260 5873657 X 495463 1394472 495463 1394472 8024723 7268129 885445 13564 X false true X true false X 2616363 2686609 2273685 1292029 5554044 14422730 5749842 4914502 4674263 4893778 4130354 24362739 66009 69575 67340 81010 79402 363336 8432214 7670686 7015288 6266817 9763800 39148805 39148805 86272 53175 34689 16728 23051 213915 86272 53175 34689 16728 23051 213915 93500 543885 295402 214561 215067 1362415 8611986 8267746 7345379 6498106 10001918 40725135 0.96130 0.95470 0.01000 0.01000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false 250000 250000 23189336 18599535 4589801 3341243 3227661 113582 4953383 BOARD DESIGNATED CAPITAL FUNDS 852082 DEPOSIT/CONSTRUCTION IN PROGRESS 121177 PATIENT FUNDS HELD IN TRUST 4185 977444 DUE TO RELATED PARTY 44023 44023 X 10479909 13564 471437 485001 9994908 9994908 9580900 471437 471437 9109463 9109463 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION HAS ADOPTED THE GUIDANCE IN ASC 740, INCOME TAXES, RELATING TO UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES A TWO STOP PROCESS FOR THE MEASUREMENT OF UNCERTAIN TAX POSITIONS THAT HAVE BEEN TAKEN OR ARE EXPECTED TO BE TAKEN ON A TAX RETURN. THE FIRST STEP IS A DETERMINATION OF WHETHER THE TAX POSITION SHOULD BE RECOGNIZED IN THE FINANCIAL STATEMENTS. THE SECOND STEP DETERMINES THE MEASUREMENT OF THE TAX POSITION. SUCH POSITIONS FOR A NON-PROFIT CORPORATION WOULD INCLUDE THE NON-PROFIT ORGANIZATION'S STATUS AS AN EXEMPT ENTITY, WHETHER THE ORGANIZATION'S ACTIVITIES ARE RELATED TO ITS TAX EXEMPT PURPOSE AND, IF APPLICABLE, HOW THE ORGANIZATION ALLOCATES REVENUE AND EXPENSES BETWEEN EXEMPT PURPOSE AND UNRELATED BUSINESS ACTIVITIES. ASC 740 ALSO PROVIDES GUIDANCE ON DERECOGNITION OF SUCH TAX POSITIONS, CLASSIFICATION, POTENTIAL INTEREST AND PENALTIES, AND DISCLOSURE. MANAGEMENT HAS ANALYZED THE TAX POSITIONS AND HAS CONCLUDED THAT NO UNCERTAIN TAX POSITIONS WITHIN THE SCOPE OF ASC 740 EXIST AS OF DECEMBER 31, 2024. GOLF, BAZAAR ,D 304028 304028 97882 304028 304028 97882 97882 206146 FORM 990, PAGE 1, PART I, LINE 6 VOLUNTEERS PROVIDE NECESSARY SUPPLEMENT TO THE OPERATIONS IN THAT THEY PROVIDE MANPOWER AT NO COST TO HELP WITH THE PERSONAL SERVICES RENDERED TO THE ELDERLY RESIDENTS OF THE HOME. THE VOLUNTEERS WORK IN ALL DEPARTMENTS (ADMINISTRATION, PROGRAM SERVICES AND DEVELOPMENT) FORM 990, PAGE 6, PART VI, LINE 7A ALL VOTING MEMBERS ARE MEMBERS OF THE LITTLE SISTERS OF THE POOR WHICH IS A NONPROFIT, TAX-EXEMPT ORGANIZATION. MAINTENANCE OF ITS TAX-EXEMPT STATUS IS IMPORTANT BOTH FOR ITS CONTINUED FINANCIAL STABILITY AND FOR PUBLIC SUPPORT. THEREFORE, THE IRS AS WELL AS STATE REGULATORY AND TAX OFFICIALS VIEW THE OPERATIONS OF THE LITTLE SISTERS OF THE POOR AS A PUBLIC TRUST, WHICH IS SUBJECT TO SCRUTINY BY AND ACCOUNTABLE TO SUCH GOVERNMENTAL AUTHORITIES AS WELL AS TO MEMBERS OF THE PUBLIC. FORM 990, PAGE 6, PART VI, LINE 7B THE BOARD, OFFICERS AND MANAGEMENT HAVE THE RESPONSIBILITY OF ADMINISTERING THE AFFAIRS OF THE LITTLE SISTERS OF THE POOR HONESTLY AND PRUDENTLY AND OF EXERCISING THEIR BEST CARE, SKILL AND JUDGEMENT FOR THE SOLE BENEFIT OF THE LITTLE SISTERS OF THE POOR. THOSE PERSONS SHALL EXERCISE THE UTMOST GOOD FAITH IN ALL TRANSACTIONS INVOLVED IN THEIR DUTIES AND THEY SHALL NOT USE THEIR POSITION WITH THE LITTLE SISTERS OF THE POOR OR KNOWLEDGE GAINED THEREFROM FOR THEIR PERSONAL BENEFIT. THE INTERESTS OF THE ORGANIZATION ARE AND MUST BE THE FIRST PRIORITY IN ALL DECISIONS AND ACTIONS. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 WAS REVIEWED BY MEMBERS OF GOVERNING BODY PRIOR WITH THE PAID PREPARER TO THE RELEASE OF THE FORM FOR PROCESSING AND DISTRIBUTION FORM 990, PAGE 6, PART VI, LINE 12C DISCLOSURE OF INTERESTS IS REVIEWED ANNUALLY DURING A MEETING OF THE DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 15A THE LITTLE SISTERS OF THE POOR IS A CHARITABLE ORGANIZATION AND A NONPROFIT CORPORATION. ALL OFFICERS, DIRECTORS AND TRUSTEES ARE MEMBERS OF THE CONGREGATION OF THE LITTLE SISTERS OF THE POOR AND TAKE A VOW OF POVERTY RENDERING THEM INELIGABLE FOR COMPENSATION. FORM 990, PAGE 6, PART VI, LINE 15B ALL KEY EMPLOYEE WAGES ARE SUBJECT TO APPROVAL BY THE LITTLE SISTERS OF THE POOR. AS A CHARITABLE ORGANIZATION THE LITTLE SISTERS OF THE POOR PAY REASONABLE COMPENSATION FOR SERVICES RENDERED BY ALL STAFF. REASONABLE COMPENSATION IS DEFINED AS THE AMOUNT THAT WOULD ORDINARILY BE PAID FOR LIKE SERVICES BY LIKE ENTERPRISES UNDER LIKE CIRCUMSTANCES. ALL COMPENSATION IS SUBJECT TO REVIEW BY THE BOARD ANNUALLY. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. LSP BALTIMORE-BROOKLYN PROVINCE 601 MAIDEN CHOICE LANE BALTIMORE MD 21228 GUIDANCE MD 501C3 1 N/A false false false false false true false false false false false false false false false false false false false false