2026-02-10T16:21:34-05:00 2025-06-30 521373858 DELEON & STANG CPAS AND ADVISORS 150 S EAST ST STE 103 FREDERICK MD 217016175 990 2024-07-01 471551850 PCR HOUSE INC PCRH 3013650561 9200 KENTSDALE DRIVE POTOMAC MD 20854 STEPHEN RILEY PRESIDENT 3013650561 2026-02-09 true false CLINT LEHMAN CPA P00840525 3012507400 2026-02-09 2024 2025-03-06 01:10:19Z STEPHEN RILEY 9200 KENTSDALE DRIVE POTOMAC MD 20854 111689 false X N/A X 2014 MD CONSTRUCTION AND OPERATION OF A HOUSE FOR INDIVIDUALS WITH INTELLECTUAL/ DEVELOPMENTAL DISABILITIES. 5 5 0 0 83466 58879 44184 51065 1464 1745 0 129114 111689 0 0 5078 8466 0 0 93372 91478 98450 99944 30664 11745 1623175 1634920 0 1623175 1634920 TO PROVIDE SAFE, AFFORDABLE, COMMUNITYBASED RESIDENTIAL OPPORTUNITIES FOR INDIVIDUALS WITH DEVELOPMENTAL DIFFERENCES/INTELLECTUAL DISABILITIES. false false 51992 51065 THE ORGANIZATION COLLABORATED WITH OUR LADY OF MERCY PARISH, THE ARCHDIOCESE OF WASHINGTON, MONTGOMERY COUNTY, MARYLAND, AND THE STATE OF MARYLAND TO CONSTRUCT A HOUSE FOR INDIVIDUALS WITH INTELLECTUAL/ DEVELOPMENTAL DISABILITIES. HOUSE CONTRUCTION EXPENSES ARE CAPITALIZED AND REPORTED ON THE ORGANIZATION'S BALANCE SHEET. THE HOUSE, NAMED THE JAMES M. SULLIVAN MEMORIAL HOUSE, PROVIDES A SAFE, AFFORDABLE, COMMUNITY-BASED HOME FOR FOUR WOMEN WITH I/DD. 51992 true false false 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 false false false false false false false false false false false false false false true false false false true 0 0 false 0 false false false false false false false false X 5 5 false false false false false false false true true false false true true true true false false false false false X CHERRY BEKAERT ADVISORY 7035064440 1850 TOWERS CRESCENT PLAZA TYSONS VA 22182 X KATHLEEN SULLIVAN TYSON BOARD CHAIR 1.00 X X 0 0 0 STEPHEN RILEY PRESIDENT 1.00 40.00 X X 0 0 0 REV MARK D KNESTOUT VICE PRESIDE 1.00 X X 0 0 0 DANIEL VERNER TREASURER 1.00 X X 0 0 0 EDWARD QUINN SECRETARY 1.00 X X 0 0 0 false false false X 58879 58879 FAMILY SUPPORT 900099 32312 32312 RENTAL PAYMENTS 900099 18753 18753 51065 1745 1745 111689 51065 1745 X 8466 8466 7988 7988 13020 13020 48459 48459 137 137 9734 9734 MISCELLANEOUS 8607 8607 FURNISHINGS 2750 2750 HOSPITALITY 783 783 99944 51992 47952 0 X 67512 79257 1555663 1555663 1555663 1623175 1634920 0 0 X 1623175 1634920 1623175 1634920 1623175 1634920 11745 X X false false false X 48074 65277 38830 83466 58879 294526 48074 65277 38830 83466 58879 294526 294526 1464 1745 3209 297735 184504 0.98920 0.98700 X 1525031 1525031 30632 30632 1555663 FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS REVIEWED BY THE ORGANIZATION'S OUTSOURCED ACCOUNTANTS, AS WELL AS THE PRESIDENT, TREASURER AND BOARD OF DIRECTORS PRIOR TO BEING FILED. THE FORM 990 IS ALSO DISTRIBUTED TO THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C WHEN AN ACTUAL OR POTENTIAL CONFLICT EXISTS BETWEEN THE INTERESTS OF PCR HOUSE, INC. AND AN INTERESTED PARTY WITH RESPECT TO A SPECIFIC PROPOSED ACTION OR TRANSACTION, THE INTERESTED PARTY SHALL NOT PARTICIPATE OR BE PRESENT DURING THE DELIBERATIONS AND DECISION MAKING OF THE ORGANIZATION. THE INTERESTED PARTY MAY UPON REQUEST BE AVAILABLE TO ANSWER QUESTIONS OR PROVIDE FACTUAL INFORMATION. AN INTERESTED PARTY IS NOT INCLUDED IN THE VOTE. THE MINUTES OF THE MEETING SHALL REFLECT THAT THE CONFLICT DISCLOSURE WAS MADE, THE VOTE TAKEN WHERE APPLICABLE AND THE ABSTENTION FROM DISCUSSION AND VOTING BY THE INTERESTED PARTY WAS NOTED AT THE MEETING AND RECORDED. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION WOULD CONSIDER MAKING THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC IF REQUESTED TO DO SO. HOWEVER, THESE DOCUMENTS ARE TYPICALLY NOT MADE AVAILABLE TO THE PUBLIC. FORM 990, PART IX, LINE 11G CONSULTING 0 13,020 0 FORM 990, PART XI THE ORGANIZATION DEFINES BOARD-DESIGNATED OPERATING RESERVES AS THE PORTION OF "UNRESTRICTED NET ASSETS" THAT THE BOARD HAS DESIGNATED FOR USE IN EMERGENCIES TO SUSTAIN FINANCIAL OPERATIONS IN THE EVENT OF SIGNIFICANT UNBUDGETED INCREASES IN OPERATING EXPENSES AND/OR LOSSES IN OPERATING REVENUES. THE AMOUNT OF ACCUMULATED "UNRESTRICTED NET ASSETS" IS INCREASED OR DECREASED AS THE RESULT OF ANNUAL OPERATING SURPLUSES OR DEFICITS. THE ORGANIZATION RECEIVED A SPECIAL UNRESTRICTED DONOR CONTRIBUTIONS OF 16,000 IN FY 2021, 20,000 IN FY 2022, 30,000 IN FY 2024, AND 10,000 DURING FY 2025; IN ADDITION TO INTEREST EARNED IN FY 2023 OF 1,464 AND 1,745 IN FY 2025 TO INCREASE THE OPERATING RESERVE, WHICH THE BOARD HAS DESIGNATED AS A CONTRIBUTION TO THE OPERATING RESERVE. THE BALANCE OF BOARD-DESIGNATED OPERATING RESERVE HELD BY THE ORGANIZATION AT 6/30/2025 IS CALCULATED AS FOLLOWS: TOTAL LIABILITIES AND NET ASSETS/FUND BALANCES 1,634,920 LESS: RESTRICTED FUND BALANCES 0 LESS: EQUITY IN FIXED ASSETS (1,555,663) UNRESTRICTED NET ASSETS AVAILABLE FOR DESIGNATION 79,257 LESS: BOARD-DESIGNATED OPERATING RESERVE 79,210 UNDESIGNATED OPERATING FUNDS 47 PCR HOUSE CALCULATES ITS RESULTS FROM OPERATIONS, LESS CONTRIBUTIONS, AS FOLLOWS: PROGRAM SERVICE REVENUE OF 51,065 LESS EXPENSES OF 99,944 - RESULTING IN AN OPERATING DEFICIT OF (48,879) FOR FY 2025. FORM 990, PART XII THE ORGANIZATION PREPARES ITS FINANCIAL STATEMENTS ON A MODIFIED CASH BASIS OF ACCOUNTING, WHICH IS A COMPREHENSIVE BASIS OF ACCOUNTING RATHER THAN ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. CONSEQUENTLY, CERTAIN REVENUE IS RECOGNIZED WHEN RECEIVED RATHER THAN WHEN EARNED OR PROMISED AND EXPENSES ARE RECOGNIZED WHEN PAID RATHER THAN WHEN THE OBLIGATION IS INCURRED. ASSETS AND LIABILITIES ARISING FROM TRANSACTIONS THAT ARE ALSO RECORDED INCLUDE: (1) AMOUNTS RECEIVABLE FROM OR PAYABLES TO AFFILIATES, AND (2) THE COST OF PROPERTY AND EQUIPMENT. POTOMAC COMMUNITY RESOURCES INC 9200 KENTSDALE DRIVE POTOMAC MD 20854 522286949 PROGRAMS MD C3 7 N/A false false false true false false false false false false false false false false false false true false false false POTOMAC COMMUNITY RESOURCES C 58254 COST POTOMAC COMMUNITY RESOURCES P 60498 COST