2015-01-20T15:24:04-06:00 2014-06-30 COHNREZNICK LLP 7501 WISCONSIN AVENUE SUITE 400E BETHESDA MD 208146583 990 2013-07-01 521063283 NATIONAL CAPITAL B'NAI B'RITH HOUSING FOUNDATION INC % HOMECREST HOUSE NATI 3015984000 14508 HOMECREST ROAD Suite SILVER SPRING MD 20906 JOE PODSON PRINCIPLE OFFICER 3015984000 2015-01-07 true PETER HODGSON CPA - COHNREZNICK LL P01284886 3015984000 2015-01-07 2013 2016-02-25 16:41:14Z JOE P0DSON EXECUTIVE DIRECTOR 14508 HOMECREST ROAD SILVER SPRING MD 20906 3897901 false X www.homecresthouse.org X 1979 MD TO PROVIDE AFFORDABLE HOUSING AND SERVICES TO LOW and very low income elderly PERSONS AND THOSE ADULTS WITH QUALIFYING PHYSICAL DISABILITIES. 8 8 38 15 0 0 0 3859078 3896839 1407 1062 0 0 3860485 3897901 0 0 0 0 691305 780218 0 0 0 3277210 3380490 3968515 4160708 -108030 -262807 8043769 7649763 9723536 9592337 -1679767 -1942574 TO PROVIDE AFFORDABLE HOUSING AND SERVICES TO LOW AND VERY LOW INCOME ELDERLY PERSONS AND THOSE ADULTS WITH QUALIFYING PHYSICAL DISABILITIES. false false 3446092 3185162 TO PROVIDE 235 RENTAL APARTMENTS TO ELDERLY LOW INCOME INDIVIDUALS AND THOSE ADULTS WITH QUALIFYING PHYSICAL DISABILITIES. 707409 711677 TO PROVIDE MEALS AND OTHER CONVIENCES TO ELDERLY LOW INCOME INDIVIDUALS, LIVING IN RENTAL APARTMENTS. 4153501 true false false false false false false false false true false false true true true true false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false true 1 0 38 false false false false false false false false false false X 8 8 false false false false false false false true true false true true true true true true true true false MD X HOMECREST HOUSE 3015984000 14508 HOMECREST ROAD SILVER SPRING MD 20906 MR HARRY MOSKOWITZ DIRECTOR 1.0 X 0 0 0 MR MICHAEL LEVIN VICE PRESIDENT 1.0 X X HARVEY METRO TREASURER 1.0 X X BRUCE MENDITCH PRESIDENT 1.0 X X BRIAN GOODE director 1.0 X JOANNA B FRIEDMAN director 1.0 X MIKE GOLDMAN DIRECTOR 1.0 X ALI B EHRLICH SECRETARY 1.0 X X joe podson executive director 14.0 42.0 X 0 120924 0 120924 0 0 false false false Securitas Security Services Inc PO Box 403412 ATLANTA GA 30384 security 199884 The Wood Company of Maryland Sode PO Box 536922 ATLANTA GA 30353 food 726848 FAMDADI INC building 130888 MARYLAND MECHANICAL SYSTEMS INC building 102491 4 0 APARTMENT RENTS 531110 3146895 3146895 MEAL INCOME 531110 711677 711677 SERVICE REVENUE 531110 38267 38267 3896839 1062 1062 0 0 0 0 0 0 0 0 0 0 3897901 3896839 1062 0 0 0 0 0 0 614983 614983 0 0 121601 121601 43634 43634 159301 159301 5829 5829 25500 18460 7040 0 0 0 0 34062 34062 67018 67018 0 0 340288 340288 0 0 0 471261 471261 0 475240 475240 82139 82139 REPAIRS, MAINTENANCE, SUPPLIES 890987 890987 MISC DEBT SERVICE 49764 49764 MISC FINANCIAL EXP 1531 1531 MISC ADMIN/OPERAT EXP 9327 9160 167 768243 768243 4160708 4153501 7207 0 0 0 208128 106140 0 0 29340 32313 0 0 0 0 0 0 0 0 50637 45228 16020349 9846976 6470439 6173373 0 0 0 0 0 0 0 0 1285225 1292709 8043769 7649763 239620 242833 0 0 0 0 0 0 0 0 0 0 9345605 9212871 0 0 138311 136633 9723536 9592337 X -1679767 -1942574 0 0 0 0 -1679767 -1942574 8043769 7649763 -262807 X false true X true false X 0 0 0 0 0 0 3558349 3833945 4114490 3859078 3896839 19262701 0 0 0 3558349 3833945 4114490 3859078 3896839 19262701 0 0 0 19262701 1756 2831 2387 1407 1062 9443 0 1756 2831 2387 1407 1062 9443 0 0 3560105 3836776 4116877 3860485 3897901 19272144 0.99951 0.99825 0.00049 0.00175 X 523176 523176 14905845 9369143 5536702 31749 30598 1151 559579 447235 112344 6173373 TENANT SECURITY DEP-FUNDED 85961 RESERVE FOR REPLACEMENTS 1015066 RESIDUAL RECEIPTS DEPOSITS 57 MORTGAGE ESCROWS 44005 INTANGIBLE ASSETS 147620 1292709 0 TENANT SECURITY DEPOSITS 82319 AFFILIATE ADVANCE 39421 PREPAID REVENUE 14893 136633 X 3897901 3897901 3897901 4160708 4160708 4160708 fin 48 disclosure Income Taxes The organization has applied for and received a determination letter from the Internal Revenue Service (IRS) to be treated as a tax exempt entity pursuant to Section 501(c)(3) of the Internal Revenue Code and did not have any unrelated business income for the year ended June 30, 2014. Due to its tax exempt status, the organization is not subject to income taxes. The organization is required to file and does file tax returns with the IRS and other taxing authorities. Accordingly, these financial statements do not reflect a provision for income taxes and the organization has no other tax positions which must be considered for disclosure. Income tax returns filed by the organization are subject to examination by the Internal Revenue Service for a period of three years. While no income tax returns are currently being examined by the Internal Revenue Service, tax years since 2011 remain open. PART VI, SECTION b, QUESTION 11 THE AUDIT COMMITTEE REPRESENTING THE ORGANIZATION'S GOVERNING BODY, MEETS TO REVIEW THE FORM 990 AND APPROVES IT FOR FILING. PART VI, SECTION B, QUESTION 12 THE ORGANIZATION MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY: -REVIEWING THE CONFLICT OF INTEREST QUESTIONNAIRE COMPLETED BY EMPLOYEES. -REVIEWING DISCLOSURES OF PROPOSED COVERED TRANSACTIONS. -REVIEWING THE PROPOSED COVERED TRANSACTIONS TO DETERMINE IF THEY MEET THE STANDARDS DEFINED IN THE CONFLICT OF INTEREST POLICY. -MAINTAINING MINUTES AND SUCH OTHER DOCUMENTATION THAT IS NECESSARY AND APPROPRIATE TO DOCUMENT ITS REVIEW OF COVERED TRANSACTIONS. -REVIEWING THE OPERATION OF THE CONFLICT OF INTEREST POLICY AND MAKING CHANGES FROM TIME TO TIME AS IT IS DEEMED APPROPRIATE. part vi, section b, question 15 no board members are compensated. the executive director is compensated by a related organization. part vi, section c, question 19 these documents are available upon request. FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:ELDERLY & CONGREGATE MEAL SERV TOTAL EXPENSES:707409 PROGRAM SERVICES:707409 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:MTG INS PREMIUM TOTAL EXPENSES:41674 PROGRAM SERVICES:41674 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:REAL ESTATE TAXES TOTAL EXPENSES:17071 PROGRAM SERVICES:17071 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:MISC TAXES, LICENSES, PERMITS TOTAL EXPENSES:2089 PROGRAM SERVICES:2089 NATIONAL CAPITAL HSG MGMT CORP 14508 HOMECREST ROAD SILVER SPRING MD 20906 521155317 MANAGEMENT MD 501(C)(3) 509(a)(2) NATL CAPITAL false NTL CAP B'NAI B'RITH ASSISTED HSG CORP 14508 HOMECREST ROAD SILVER SPRING MD 20906 521517014 AFFORD HSNG MD 501(C)(3) 509(a)(1) NATL CAPITAL false NTL CAP FOUNDATION FOR HOMECREST HOUSE 14508 HOMECREST ROAD SILVER SPRING MD 20906 521517016 FUNDRAISING MD 501(C)(3) 509(A)(1) NATL CAPITAL false false false false false false false false false false false true false false true true true true false false