2014-02-10T12:59:42-06:00 2013-06-30 131639826 EISNERAMPER LLP 101 WEST AVENUE PO BOX 458 JENKINTOWN PA 190460458 990 2012-07-01 237418921 COMHAR INC CO-M 2152033000 100 WEST LEHIGH AVENUE PHILADELPHIA PA 191334097 NICHOLAS MANNO 2152033000 2014-02-06 1 P00651153 2158818800 2012 2015-11-30 17:44:51Z NICHOLAS MANNO 100 WEST LEHIGH AVE PHILADELPHIA PA 19133 40368270 0 X WWW.COMHAR.ORG X 1974 PA OUR MISSION IS TO PROVIDE HEALTH AND HUMAN SERVICES THAT EMPOWER INDIVIDUALS, FAMILES AND COMMUNITIES TO LIVE HEALTHIER, SELF-DETERMINED LIVES. 9 9 846 9 0 0 6563494 6059398 34209833 34184619 1303 0 123145 124253 40897775 40368270 0 0 0 0 24993504 25004524 0 0 0 15398824 14730653 40392328 39735177 505447 633093 17913446 19105431 9187963 9578090 8725483 9527341 X OUR MISSION IS TO PROVIDE HEALTH AND HUMAN SERVICES THAT EMPOWER INDIVIDUALS, FAMILES AND COMMUNITIES TO LIVE HEALTHIER, SELF-DETERMINED LIVES. 0 0 13243028 13425026 BEHAVIORAL HEALTH SERVICES: PROVIDES A VARIETY OF RESIDENTIAL AND OUTPATIENT SERVICES, COMMUNITY EDUCATION AND TRAINING, AND CASE MANAGEMENT SERVICES FOR APPROX 10,430 INDIVIDUALS. 14990410 12715147 COMMUNITY RESIDENTIAL SERVICE: PROVIDES SUPERVISED COMMUNITY LIVING ARRANGEMENTS AND RESIDENTIAL REHABILITATION SERVICES TO APPROXIMATELY 66 CLIENTS. 1781987 1784668 VOCATIONAL HABILITATION PROGRAMS: PROVIDES SHELTERED WORKSHOP TRAINING AND EXPERIENCE TO CLIENTS. THE WORKSHOP PROVIDES SERVICES TO LOCAL INDUSTRIAL CUSTOMERS. APPROXIMATELY 240 CLIENTS ARE ACTIVE IN THESE PROGRAMS. 1095150 1216856 INTERMEDIATE CARE FACILITIES: PROVIDES SUPERVISED RESIDENTIAL CARE AT A FACILITY SERVICING APPROXIMATELY 7 CLIENTS ANNUALLY. 210892 205979 SUBSIDIZED HOUSING - HUD PROJECTS: HUD PROJECTS ARE LOW INCOME HOUSING FOR INDIVIDUALS IN INTENSIVE CARE PROGRAM FOR BEHAVIORAL HEALTH CHALLENGED WHO ARE REFERRED BY THE STATE OR COUNTY, AND ARE SUBSIDIZED BY THE U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT (HUD). 1367824 1767080 HOME HEALTH CARE IS FOR CLIENTS OF ALL AGES, SERVICES INCLUDE SKILLED NURSING, PHYSICAL, OCCUPATIONAL AND SPEECH THERAPIES, MEDICAL SOCIAL WORK SERVICES, PERSONAL CARE, HOUSEKEEPING, SHOPPING AND COMPANIONSHIP. SPECIALIZED PROGRAMS SERVE GERIATRIC CLIENTS WITH BOTH PHYSICAL AND HEALTH-CARE ISSUES. 1912127 2433199 EARLY INTERVENTION SERVICES AND CORETEAM SERVICES: EARLY INTERVENTION SERVICES ARE PROVIDED IN THE HOME AND SCHOOL TO CHILDREN WITH INTELLECTUAL/DEVELOPMENTAL DISABILITIES. CORETEAM SERVICES ARE BEHAVIOR SUPPORT SERVICES FOR ADULTS WITH INTELLECTUAL/DEVELOPMENAL DISABILITIES PROVIDED IN THE HOME. 4585993 5623114 34601418 1 1 0 0 0 0 0 0 1 0 1 0 0 0 1 1 1 1 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 1 0 0 1 226 0 1 846 1 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 PA X ANNE ESTELOW 2152033000 100 WEST LEHIGH AVENUE PHILADELPHIA PA 191334097 ELAINE BABCOCK 9.00 X X 0 0 0 ANN CANNON 3.00 X X 0 0 0 HAROLD RISCH 3.00 X X 0 0 0 BARBARA SAULER 2.00 X X 0 0 0 MARGIE KAUPP 1.00 X 0 0 0 BRIAN NORTON 1.00 X 0 0 0 GREGORY DESHIELDS 1.00 X 0 0 0 G LAWRENCE DEMARCO 1.00 X 0 0 0 PATRICK J DOOLEY 1.00 X 0 0 0 NICHOLAS MANNO 40.00 X 141990 0 19683 WILLIAM PARFITT EFF 52013 40.00 X 0 0 0 DR ANITA ANGELO 37.50 X 152781 0 3074 CAROLANN COADY 40.00 X 112300 0 7469 JAMIE GIANNA 40.00 X 115285 0 16976 ANTONIO CADENAS 40.00 X 155140 0 1539 DR LUIS BIRD 37.50 X 195830 0 17132 MATHEW ELAVUMKAL THRU 42012 0.00 X 105526 0 7200 978852 0 73073 8 1 1 0 STAFFING PLUS 551 W LANCASTER AVE HAVERFORD PA 19041 TEMPORARY SERVICES 911664 DELTA-T GROUP INC PO BOX 884 BRYN MAWR PA 19010 TEMPORARY SERVICES 374795 DR MARIA ZORATTI 904 N PENN ST PHILADELPHIA PA 19123 PSYCHIATRIST 282973 OMNI STAFFING SOLUTIONS LP 595 BETHLEHEM PK SUITE 105 MONTGOMERYVILLE PA 18936 TEMPORARY SERVICES 254243 DEAN SUE GILES 1039 MILL ROAD LEESPORT PA 19533 CONSULTANT 138811 5 6059398 6059398 FEE FOR SERVICE REVENUE 624100 32652335 32652335 ROOM AND BOARD 624100 1532284 1532284 34184619 AFFILIATE MGMT FEES 561000 124253 124253 124253 40368270 34308872 0 0 X 212295 212295 19215472 16707738 2507734 315239 274651 40588 3777183 3362545 414638 1484335 1278142 206193 268284 268284 93445 93445 6274715 5887990 386725 3114685 2969642 145043 553663 521294 32369 265377 71133 194244 553092 171458 381634 577223 451312 125911 REPAIRS & MAINTENANCE 1097051 762660 334391 FOOD, CLOTHING AND SUPP 1086364 1032385 53979 COMMUNICATIONS 503412 406798 96614 GRANT EQUIPMENT 343342 273538 69804 430132 -430132 39735177 34601418 5133759 0 3145142 5848900 724622 677076 5669612 4436936 640485 701029 14853161 8208107 6934313 6645054 799272 796436 17913446 19105431 3581914 4807134 4885335 4306822 720714 464134 9187963 9578090 X 6638890 7830034 2086593 1697307 8725483 9527341 17913446 19105431 X 633093 168765 X X 0 1 X 1 1 1 X 19683336 7794824 7293830 6563494 6059398 47394882 19683336 7794824 7293830 6563494 6059398 47394882 47394882 4568 2736 1802 1303 10409 132279 119045 120476 123145 124253 619198 48024489 148446020 0.98690 0.99190 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 693350 937619 1227206 403763 0 715747 715747 11238078 6244936 4993142 532302 223553 308749 1007071 742979 264092 1359963 996639 363324 6645054 DUE TO AFFILIATES 190623 REVERSIONARY INTEREST 273511 464134 X 40244017 0 40244017 124253 124253 40368270 39610924 0 39610924 124253 124253 39735177 PART IV, LINE 1B: COMHAR SERVES AS THE REPRESENTATIVE PAYEE FOR CERTAIN CLIENTS. BENEFIT PAYMENTS ARE RECEIVED ON BEHALF OF THE CLIENTS AND COMHAR IS RESPONSIBLE FOR THE ADMINISTRATION AND MANAGEMENT OF THOSE FUNDS. THIS INCLUDES RECORDING RECEIPTS, REVIEWING EXPENDITURES, MAKING DISBURSEMENTS AND RECONCILING ACCOUNT BALANCES. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE INTERNAL REVENUE SERVICE ("IRS") HAS CLASSIFIED COMHAR, INC. AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("CODE"); AS AN ORGANIZATION, CONTRIBUTIONS TO WHICH ARE DEDUCTIBLE UNDER SECTION 170(C) OF THE CODE; AND AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION AS DEFINED IN SECTION 509(A) OF THE CODE. ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTERPRISE'S FINANCIAL STATEMENTS. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE AGENCY, AND HAS CONCLUDED THAT AS OF JUNE 30, 2013, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE AGENCY RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS, IF ANY. THERE WAS NO INCOME TAX RELATED INTEREST OR PENALTIES RECORDED FOR THE YEAR ENDED JUNE 30, 2013. THE INCOME TAX RETURNS OF THE AGENCY FOR THE YEARS ENDED JUNE 30, 2010, 2011 AND 2012 ARE SUBJECT TO EXAMINATION BY THE IRS AND OTHER TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. PART XI, LINE 4B - OTHER ADJUSTMENTS: MANAGEMENT FEE INCOME FROM AFFILIATES 124,253. PART XII, LINE 4B - OTHER ADJUSTMENTS: MANAGEMENT FEES CHARGED TO AFFILIATES 124,253. X 0 0 0 0 0 0 0 0 0 NICHOLAS MANNO 138567 0 710 0 2713 0 2840 0 16843 0 161673 0 0 0 DR ANITA ANGELO 152071 0 710 0 0 0 3074 0 0 0 155855 0 0 0 ANTONIO CADENAS 155140 0 0 0 0 0 1539 0 0 0 156679 0 0 0 DR LUIS BIRD 195120 0 710 0 0 0 3800 0 13332 0 212962 0 0 0 MATHEW ELAVUMKAL THRU 42012 103681 0 0 0 1845 0 1687 0 5513 0 112726 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS REVIEWED BY THE CEO, CFO AND CONTROLLER, AND IS THEN SUBMITTED TO THE BOARD OF DIRECTORS FOR REVIEW BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C THE MEMBERS OF THE BOARD OF DIRECTORS EACH COMPLETE AND SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY ACKNOWLEDGING AND CERTIFYING COMPLIANCE WITH THE POLICY. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS HAS HISTORICALLY MET TO REVIEW THE CEO'S COMPENSATION. WITH THE TERMINATION OF THE FORMER CEO IN APRIL 2012, A THIRD PARTY HAS BEEN ENGAGED TO ASSIST IN THE IDENTIFICATION OF QUALIFIED APPLICANTS AND TO SET COMPENSATION FOR THIS INDIVIDUAL 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 UPON REQUEST. OTHER FEES FORM 990, PART IX, LINE 11G OTHER: PROGRAM SERVICE EXPENSES 5,887,990. MANAGEMENT AND GENERAL EXPENSES 386,725. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,274,715. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: INCREASE IN FAIR VALUE OF INTEREST RATE CONTRACT 168,765. FORM 990, PART XII, LINE 2C THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE FINAL AUDITED FINANCIAL STATEMENTS. THE INDEPENDENT AUDITING FIRM IS REVIEWED ON AN ANNUAL BASIS BY THE CFO AND CEO IS APPROVED BY THE BOARD OF DIRECTORS. THIS PROCESS REMAINS UNCHANGED FROM THE PRIOR YEAR. COMHAR RESIDENTIAL CORPORATION 100 WEST LEHIGH AVENUE PHILADELPHIA PA 19133 222540614 TO PROVIDE LOW-INCOME HOUSING TO MENTALLY HANDICAPPED INDIVIDUALS PA 501(C)(3) LINE 7 COMHAR INC 0 COMHAR DEVELOPMENT FOUNDATION 100 WEST LEHIGH AVENUE PHILADELPHIA PA 19133 233037786 TO PROVIDE FUNDRAISING & DEVELOPMENT SUPPORT FOR AFFILIATED TAX EXEMPT ORG. PA 501(C)(3) LINE 11A, I COMHAR INC 0 MH RESIDENCES INC 100 WEST LEHIGH AVENUE PHILADELPHIA PA 19133 222462133 TO PROVIDE LOW-INCOME HOUSING FOR MENTALLY HANDICAPPED INDIVIDUALS PA 501(C)(3) LINE 7 COMHAR INC 0 MR RESIDENCES INC 100 WEST LEHIGH AVENUE PHILADELPHIA PA 19133 222462132 TO PROVIDE LOW-INCOME HOUSING FOR MENTALLY HANDICAPPED INDIVIDUALS PA 501(C)(3) LINE 7 COMHAR INC 0 KENSINGTON MANAGEMENT SERVICES 100 WEST LEHIGH AVENUE PHILADELPHIA PA 19133 232155813 TO PROVIDE THERAPEUTIC SERVICES PA COMHAR INC C 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 KENSINGTON MANAGEMENT SERVICES Q 91394 KENSINGTON MANAGEMENT SERVICES M 1538069 KENSINGTON MANAGEMENT SERVICES E 3348061 BALANCE OF LOAN BEING GUARANTEED