2013-05-01T09:51:27-05:00 2011-12-31 COHNREZNICK LLP 7501 WISCONSIN AVENUE SUITE 400E BETHESDA MD 208146583 990 2011-01-01 133871134 COMMON GROUND MANAGEMENT CORP % JOHN A MCKEGNEY COMM 2123899300 505 Eighth Avenue 5th Floor New York NY 10018 john a mckegney 2013-01-31 true ED RYAN CPA 3016529100 2011 2016-03-07 17:11:31Z X john a mckegney 505 8th avenue 5th floor new york NY 10018 5258344 false X www.commonground.org 1995 NY Managing affordable housing projects developed by the Common Ground entities, and the central disbursement unit for common ground and all affiliated entities. 5 4 444 0 3270589 3196670 1451383 1709817 263 19 410640 351838 5132875 5258344 0 0 0 0 7511260 7900541 0 0 590324 3159085 4413432 10670345 12313973 -5537470 -7055629 12967180 15380711 37202897 46672057 -24235717 -31291346 X common ground management corporation ("CGM") was formed and is operated for the charitable purpose of managing affordable housing projects. at this time, cgm is also managing the aurora and the lenniger, supportive housing residences owned by the actors' fund of america, and center for urban community services respectively. false false 7163904 2061655 common ground mangement corporation (*cgm*) was organized to support the charitable mission of common ground community hdfc and its related tax-exempt affiliated organizations,and manage common ground affordable housing projects. cgm provides all financial, administrative and human resource services for common ground. 7163904 true true false false false false false false false true false false false true true false true false false false false false false false false false false false true false false false false false false false false false false false false false true false false false false true 45 0 true 444 true false false false false false false false false false false X 5 4 false false false false false false false true true false false true true false true true true true true false NY X X JOHN A MCKEGNEY 2123899300 505 8TH AVENUE 5TH FLOOR new york NY 10018 X james rubin 1.0 X 0 0 0 ellen taus 1.0 X X 0 0 0 bruce angiolillo 1.0 X X 0 0 0 peter ezersky 1.0 X X 0 0 0 rosanne m haggerty 7.0 X X 138373 0 830 brenda rosen 7.0 X 229702 0 10 lyle chuchill 2.0 X 166676 0 4276 david beer 9.0 X 163098 0 4276 timothy e marx 7.0 X 157296 0 165 toby sherman 7.0 X 124496 0 1495 julie van dore 7.0 X 123458 0 1495 claire sheedy 7.0 X 118591 0 1495 amie pospisil 9.0 X 120694 0 1495 elissa winzelberg 9.0 X 108894 0 2126 carrie bloss 7.0 X 99685 0 4276 eduardo ronquillo 7.0 X 137069 0 2323 1688032 0 24262 11 false true false mountco construction development 700 white plains road SCARSDALE NY 10583 construction 12884861 larosa building group 163 research parkway MERIDEN CT 06450 constuction 9369899 nyc housing development corp 110 william street NEW YORK NY 10038 construction 4348842 acsa group insurance 2020 pennsylvaia ave nw WASHINGTON DC 20006 insurance 2950122 allied barton security services 161 washington street ste 600 CONSHOHOCKEN PA 19428 security 2344096 26 2722642 474028 3196670 MANAGEMENT FEES 531110 1709817 1709817 1709817 19 19 0 0 0 0 0 0 OTHER INCOME 531110 351838 351838 351838 5258344 2061655 19 0 0 0 0 705942 384952 276731 44259 0 5392650 2940628 2113932 338090 0 1801949 838909 880155 82885 0 29794 29794 355136 15869 339267 292060 292060 0 0 0 31080 564 30516 46022 5636 10316 30070 120940 42827 76231 1882 0 0 330117 189145 140972 0 0 150926 150926 89447 89447 0 115088 115088 161784 65244 96540 CONSULTANT 625152 219752 326539 78861 RESTRUCTURE OF NATIONAL PROGMS 1518364 759182 759182 SECURITY 786258 786258 HASA TENANT SHARE/OTHER REV -383222 -383222 144486 1268366 -987231 -136649 12313973 7163904 4559745 590324 1604033 819862 0 0 0 0 731679 13024292 0 0 0 0 9822659 771094 0 0 0 0 799155 363085 387443 436070 0 0 0 0 0 0 0 0 421366 329393 12967180 15380711 4406032 4746194 0 0 0 0 0 0 0 0 0 0 2400000 600000 0 0 30396865 41325863 37202897 46672057 X -25788236 -31317361 1552519 26015 0 0 -24235717 -31291346 12967180 15380711 -7055629 X false true true X true true X 692350 445140 1410515 3270589 3196670 9015264 687507 1325245 1287236 1590101 1709817 6599906 1379857 1770385 2697751 4860690 4906487 15615170 15615170 11847 12229 17423 263 19 41781 11847 12229 17423 263 19 41781 22089 66002 271922 410640 351838 1122491 1413793 1848616 2987096 5271593 5258344 16779442 0.93061 0.92550 0.00249 0.00620 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 799155 363085 436070 436070 0 SECURITY DEPOSITS 7396 DUE TO AFFILIATES 41318467 41325863 fin 48 On January 1, 2009, Common Ground adopted a new accounting standard which requires that a tax position be recognized or derecognized based on a "more-likely-than-not" threshold. The accounting standard establishes criterion that an individual tax position has to meet for some or all of the benefits of that position to be recognized in an entity's financial statements. On initial application, this criterion will be applied to all tax positions for which the statute of limitations remains open. Only tax positions that meet the "more-likely-than-not" recognition threshold at the adoption date will be recognized or continue to be recognized. The adoption of this guidance did not have an impact on Common Ground's consolidated financial statements, as management believes that there are no uncertain tax positions within its consolidated financial statements. Common Ground has processes presently in place to ensure the maintenance of its tax-exempt status; to identify and report unrelated income; determine its filing and tax obligations in jurisdictions for which is has nexus; and to review other matters that may be considered tax positions. The tax years ending 2007, 2008, 2009, 2010 and 2011 are still open for audit for both federal and state purposes. All other real estate entities have elected to be treated as pass-through entities for income tax purposes and, as such, are not subject to income taxes. Rather, all items of taxable income, deductions and tax credits are passed through to and are reported by the owners on their respective income tax returns. The affiliated entities' federal tax status as pass-through entities is based on the legal status as partnerships. Accordingly, these affiliated entities are not required to take any tax positions in order to qualify as pass-through entities. The affiliated entities are required and do file tax returns with the Internal Revenue Service and other taxing authorities. Accordingly, these consolidated financial statements do not reflect a provision for income taxes and these affiliated entities have no other tax positions which must be considered for disclosure. X X false false false false false false false false brenda rosen 222938 0 6764 10 229712 0 0 lyle chuchill 161680 0 4996 4276 170952 0 0 david beer 155154 0 7944 4276 167374 0 0 timothy e marx 152399 0 4897 165 157461 0 0 form 990 part vi, section b quesiton 11b The 990 preparation process is discussed with the common ground Audit Committee at the time that the annual audited financial statements are presented to the board by our independent auditors, cohnReznick Group. All 990's are prepared by cohnreznick group tax department and reviewed by a tax partner at cohnReznick. The 990's must agree to the audited financial statements. Drafts are submitted to CGC's CFO for review, after which final returns are produced. The 990's are reviewed by the chair of the Audit Committee, along with CGC's CFO and Executive Director. Final returns are authorized and filed by the CFO. All 990's are posted to the common ground web site. The cohnReznick tax partner will make a summary presentation of the 990's to the entire board at the March 2013 board meeting. form 990 part vi SECTION B, QUESTION 12b WHILE CURRENTLY NOT DISCLOSED ANNUALLY, WHICH WILL BE DONE IN THE FUTURE, PERIODIC DISCLOSURES ARE MADE. SECTION B, QUESTION 12c GROUPS AND ASSOCIATIONS TO WHICH KEY STAFF BELONG ARE MONITORED, AS WELL AS RELATED EXPENSES; THE ETHICS POLICY IS REVIEWED AT SENIOR STAFF MEETINGS; THERE IS ALSO AN ANONYMOUS REPORTING LINE FOR ETHICS CONCERNS. form 990 part vi, section b question 15 the board of diectors of common ground reviews the compensation of the ceo, executive director and other top management officials. common ground believes that its compensation is competitive with other not for profit organizations of a similar scale and complexity. on a periodic basis, an independent compensaiton consulting firm preforms a benchmarking analysis to assure the competitiveness of the compensation structure. all jobs within common ground are classified, based on the complexity and skill level required for the position. all salaries are reviewed on an annual basis effective Jan 1, which corresponds to the performance review cycle. form 990 Part vi, section c question 19 DISCLOSURE: CGM'S GOVERNING DOCUMENTS, CONFLICT STATEMENT, FINANCIAL STATEMENTS AND ANNUAL AUDIT ARE AVAILABLE UPON REQUEST. CGM'S ANNUAL FORM 990 IS AVAILABLE UPON REQUEST, AND ALSO PUBLISHED ON THE INTERNET AT WWW.GUIDESTAR.ORG AND ON THE COMMON GROUND WEBSITE. ADDITIONALLY, CGM'S NEW YORK STATE CHAR-500 AND IRS 990 ARE PUBLISHED ANNUALLY AT WWW.CHARITIESNYS.COM. HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:rosanne m. haggerty TITLE:president HOURS:28 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:brenda rosen TITLE:executive director HOURS:28 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:lyle chuchill TITLE:dir ext affairs HOURS:33 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:david beer TITLE:dir housing dev HOURS:26 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:timothy e marx TITLE:executive dirctor HOURS:28 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:toby sherman TITLE:dir human res HOURS:28 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:julie van dore TITLE:dir it HOURS:28 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:claire sheedy TITLE:dir housing ops HOURS:28 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:amie pospisil TITLE:assoc dir housing ops HOURS:26 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:elissa winzelberg TITLE:assoc dir hsng ops HOURS:26 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:carrie bloss TITLE:dir quality assur HOURS:28 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:eduardo ronquillo TITLE:controller HOURS:28 common ground community hdfc 505 8th avenue 5th floor new york NY 10018 113048002 housing NY 501(c)(3) 509(a)(2) false common ground community II hdfc 505 8th avenue 5th floor new york NY 10018 133846708 housing NY 501(c)(3) 509(a)(1) false common ground community III hdfc 505 8th avenue 5th floor new york NY 10018 134138205 housing NY 501(c)(3) 509(a)(1) false common ground community Iv hdfc 505 8th avenue 5th floor new york NY 10018 134196931 housing NY 501(c)(3) 509(a)(2) false common ground jobs training corporation 505 8th avenue 5th floor new york NY 10018 133705243 housing NY 501(c)(3) 509(a)(2) false common ground ventures 505 8th avenue 5th floor new york NY 10018 133705242 housing NY 501(c)(3) 509(a)(2) false common ground of RC corporation 505 8th avenue 5th floor new york NY 10018 134074775 housing NY 501(c)(3) 509(a)(3) false st mark's brownsville hdfc 505 8th avenue 5th floor new york NY 10018 141971582 housing NY 501(c)(3) 509(a)(1) false brook avenue HDFC 505 8th avenue 5th floor new york NY 10018 412217113 housing NY 501(c)(3) 509(a)(2) false prince george lp 505 8th avenue 5th floor new york NY 10018 133967825 low income hsng NY prince george g related false false 0.00010 410 asylum st his 505 8th avenue 5th floor new york NY 10018 261676586 low income hsng CT N/A related 13 10 false false 0.00010 410 asylum stllc 505 8th avenue 5th floor new york NY 10018 261676401 low income hsg CT N/A related 1127371 false false 0.00010 brook ave hsng 505 8th avenue 5th floor new york NY 10018 611540613 housing support NY N/A related false false 0.00010 pitt st lp 505 8th avenue 5th floor new york NY 10018 421815798 housing support NY pitt st hsng related false false 0.00010 pitt street housing corp 505 8th avenue 5th floor new york NY 10018 421715796 housing support NY N/A c corp 1.00000 common ground pitt street HDFC 505 8th avenue 5th floor new york NY 10018 161777395 housing support NY cgc II hdfc c corp 1.00000 hegeman hdfc 505 8th avenue 5th floor new york NY 10018 450574352 housing support NY cgc II hdfc c corp 1.00000 prince george gp corp 505 8th avenue 5th floor new york NY 10018 133967821 housing support NY cgc II hdfc c corp 200000 1.00000 false true true true false false false false false false false false true true false true true true