2025-01-20T14:24:42-06:00 2024-06-30 251304135 BLACK BASHOR & PORSCH LLP 270 EAST CONNELLY BOULEVARD SHARON PA 16146 990 2023-07-01 300542003 WESTFIELD TOWERS INC WEST 7243426222 75 SOUTH DOCK ST SHARON PA 16146 FRAN BILLEN SECRETARY 7243426222 2025-01-20 1 0 GREGORY J KOCH CPA P00624263 7249817510 2023 2024-10-15 13:58:12Z FRAN BILLEN 75 SOUTH DOCK ST SHARON PA 16146 244887 0 X WWW.CAPMERCER.ORG X 2009 PA TO PROVIDE ELDERLY PERSONS AND HANDICAPPED PERSONS WITH HOUSING FACILITIES AND SERVICES SPECIALLY DESIGNED TO MEET THEIR PHYSICAL, SOCIAL AND PSYCHOLOGICAL NEEDS. 4 4 0 0 0 0 0 0 223320 241796 154 197 1229 2894 224703 244887 0 0 0 0 44814 43038 0 0 0 321311 355751 366125 398789 -141422 -153902 4299412 4173420 5800842 5828752 -1501430 -1655332 TO PROVIDE ELDERLY PERSONS AND HANDICAPPED PERSONS WITH HOUSING FACILITIES AND SERVICES SPECIALLY DESIGNED TO MEET THEIR PHYSICAL, SOCIAL AND PSYCHOLOGICAL NEEDS, AND TO PROMOTE THEIR HEALTH, SECURITY, HAPPINESS, AND USEFULNESS IN LONGER LIVING. 0 0 312487 244690 OPERATION OF A 40 UNIT APARTMENT COMPLEX FOR ELDERLY INDIVIDUALS WHOSE INCOMES ARE AT OR BELOW 50 PERCENT OF THE MEDIAN INCOME, PROVIDING AFFORDABLE HOUSING FOR OLDER ADULTS. 312487 1 0 0 0 0 0 0 0 1 0 1 0 0 1 1 0 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 4 4 0 1 0 0 0 0 0 1 1 0 1 1 1 1 1 1 0 0 0 0 0 X MICHELLE CLARKE 7243426222 75 SOUTH DOCK STREET SHARON PA 16146 KAREN WINNER SED VICE-PRESIDENT 0.10 1.00 X X 0 0 0 FRAN BILLEN SECRETARY 0.10 0.80 X X 0 0 0 ALAN NATHAN TREASURER 0.10 0.60 X X 0 0 0 BOB LUCAS PRESIDENT 0.10 0.90 X X 0 0 0 WILMA TORRES CEO 0.10 39.90 X 0 105950 18725 MICHELLE CLARKE CFO 0.10 39.90 X 0 74078 10584 0 180028 29309 0 0 0 0 0 RENT REVENUE 531110 221238 221238 TENANT ASSISTANCE PAYM 531110 25842 25842 LAUNDRY/VENDING 812300 3420 3420 VACANCIES 531110 -8704 -8704 241796 197 197 MISCELLANEOUS REVENUE 531110 2894 2894 2894 244887 244690 0 197 X 35637 4100 31537 4851 4851 2550 2550 19200 19200 18577 18577 7535 7535 990 990 7440 7440 660 660 138763 138763 7261 7261 UTILITIES 51069 51069 PROGRAM SUPPLIES 44794 44794 REAL ESTATE TAXES 32282 32282 CONTRACTED SERVICES 24363 24363 2817 1794 1023 398789 312487 86302 0 25421 21492 6840 7802 4301 10717 5606466 1720317 4024912 3886149 237938 247260 4299412 4173420 50 462 15902 16150 5661900 5661900 122990 150240 5800842 5828752 X -1501430 -1655332 -1501430 -1655332 4299412 4173420 -153902 0 X X 0 1 X 1 1 1 X 221145 214234 224195 224549 244690 1128813 221145 214234 224195 224549 244690 1128813 0 0 0 1128813 163 348 42 154 197 904 163 348 42 154 197 904 221308 214582 224237 224703 244887 1129717 0.99920 0.99920 0.00080 0.00080 X 0 1 X 125000 125000 5436303 1676194 3760109 7888 7615 273 37275 36508 767 3886149 TENANT SECURITY DEPOSITS 16150 RESERVE FOR REPLACEMENT 231110 247260 PAYABLE TO RELATED PARTY 150240 150240 244887 0 244887 0 244887 398789 0 398789 0 398789 PART IV, LINE 2B: TENANT SECURITY DEPOSITS FORM 990, PART VI, SECTION A, LINE 3 COMMUNITY ACTION PARTNERSHIP OF MERCER COUNTY (A PARENT COMPANY OF WESTFIELD TOWERS) IS ACTING AS A MANAGEMENT AGENT FOR WESTFIELD TOWERS. THEY PAY SUBSTANTIALLY ALL THE EXPENSES OF THE APARTMENT BUILDING AND BILL THE ORGANIZATION FOR THE EXPENSES AND INVOICES PAID FOR THE OPERATION OF THE BUILDING. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 WILL BE REVIEWED BY THE BOARD MEMBERS BEFORE THE RETURN IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S EXECUTIVE OFFICER REGULARLY MONITORS AND UPDATES THE ORGNIZATION'S CONFLICT OF INTEREST POLICY, PROVIDING THE DIRECTORS WITH COPIES AT A BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 15 PROCESS OF DETERMINING COMPENSATION--THE ORGANIZATION HAS NO EMPLOYEES. ALL WAGES ARE CONTRACTED OUT, AND THEN REIMBURSED. THEREFORE THE DETERMINATION OF COMPENSATION IS MADE BY COMMUNITY ACTION PARTNERSHIP OF MERCER COUNTY WHO MANAGES THE APARTMENT BUILDING. COMMUNITY ACTION'S METHOD OF DETERMINING COMPENSATION INCLUDES COMPARING SALARIES WITH OTHER NON-PROFIT ENTITIES AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION PROCESS FOR THE CEO AND KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 18 FORM 990 AND FORM 1023 ARE AVAILABLE AT THE BUSINESS OFFICE DURING REGULAR BUSINESS HOURS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC AT THE BUSINESS OFFICE DURING REGULAR BUSINESS HOURS. FORM 990, PART VI, SECTION B, QUESTIONS 13 & 14 COMMUNITY ACTION PARTNERSHIP OF MERCER COUNTY, THE SPONSORING AGENCY, PROVIDES MANAGEMENT SERVICES TO THE ORGANIZATION. A WRITTEN WHISTLEBLOWER AND DOCUMENT RETENTION AND DESTRUCTION POLICY HAVE BEEN ADOPTED BY COMMUNITY ACTION PARTNERSHIP OF MERCER COUNTY. FORM 990, PART IX, LINE 7, LINE 9, AND LINE 10 WESTFIELD TOWERS DOES NOT HAVE ANY EMPLOYEES. HOWEVER, COMMUNITY ACTION PARTNERSHIP OF MERCER COUNTY PAYS SUBSTANTIALLY ALL THE EXPENSES OF THE APARTMENT BUILDING AND BILLS THE ORGANIZATION FOR WAGES AND RELATED PAYROLL TAXES AND BENEFITS. BECAUSE OF THIS, THERE ARE "0" EMPLOYEES LISTED ON PAGE ONE OF THE TAX RETURN, BUT AN AMOUNT OF $35,637 OF "OTHER SALARIES AND WAGES" - (LINE 7 OF PART IX), $4,851 OF "EMPLOYEE BENEFITS" - (LINE 9 OF PART IX), AND $2,550 OF "PAYROLL TAXES" - (LINE 10 OF PART IX). FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS FOR THE AUDIT, OR SELECTION PROCESS FOR AN AUDITOR. COMMUNITY ACTION PARTNERSHIP OF MERCER COUNTY 75 SOUTH DOCK ST SHARON PA 16146 251157381 HELP PEOPLE HELP THEMSELVES THROUGH COMMUNITY PARTNERING PA 501(C)(3) 170(B)(1) (A)(VI) N/A 0 GARDEN WAY HOUSING 75 SOUTH DOCK ST SHARON PA 16146 870736220 PROVIDE ELDERLY & HANDICAPPED PERSONS WITH HOUSING FACILITIES PA 501(C)(3) 170(B)(1) (A)(VI) N/A 0 INDEPENDENCE PARK INC 75 SOUTH DOCK ST SHARON PA 16146 251880558 PROVDE HOUSING TO QUALIFIED PHYSICALLY DISABLED INDIVIDUALS PA 501(C)(3) 170(B)(1) (A)(VI) N/A 0 NORTH EAST MANOR INC 75 SOUTH DOCK ST SHARON PA 16146 300542204 PROVIDE ELDERLY & HANDICAPPED PERSONS WITH HOUSING FACILITIES PA 501(C)(3) 170(B)(1) (A)(VI) N/A 0 HEMPFIELD APARTMENTS INC 75 SOUTH DOCK ST SHARON PA 16146 261678481 PROVIDE ELDERLY & HANDICAPPED PERSONS WITH HOUSING FACILITIES PA 501(C)(3) 170(B)(1) (A)(VI) N/A 0 HEMPFIELD APARTMENTS SOUTH INC 75 SOUTH DOCK ST SHARON PA 16146 371587516 PROVIDE ELDERLY & HANDICAPPED PERSONS WITH HOUSING FACILITIES PA 501(C)(3) 170(B)(1) (A)(VI) N/A 0 ALAMEDA GARDENS INC 75 SOUTH DOCK ST SHARON PA 16146 900803053 PROVIDE ELDERLY & HANDICAPPED PERSONS WITH HOUSING FACILITIES PA 501(C)(3) 170(B)(1) (A)(VI) N/A 0 PRIMROSE APARTMENTS INC 75 SOUTH DOCK ST SHARON PA 16146 463510845 PROVIDE ELDERLY & HANDICAPPED PERSONS WITH HOUSING FACILITIES PA 501(C)(3) 170(B)(1) (A)(VI) N/A 0 TUSHIM MANOR INC 75 SOUTH DOCK ST SHARON PA 16146 752990750 PROVIDE AFFORDABLE HOUSING FOR OLDER ADULTS PA 501(C)(3) 170(B)(1) (A)(VI) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 COMMUNITY ACTION PARTNERSHIP OF MERCER COUNTY M 19200 HUD DETERMINED COMMUNITY ACTION PARTNERSHIP OF MERCER COUNTY P 240826 REIMBURSED EXPENSES