2011-05-10T10:17:05-05:00 2010-06-30 EisnerAmper LLP 101 West Avenue PO Box 458 Jenkintown PA 190460458 990 2009-07-01 237418921 COMHAR INC CO-M 2152033000 100 WEST LEHIGH AVENUE PHILADELPHIA PA 191334097 Nicholas Manno 2152033000 2011-05-09 1 2158818800 2009 2016-02-24 21:20:13Z Nicholas Manno 100 WEST LEHIGH AVENUE PHILADELPHIA PA 19133 38419257 0 X WWW.COMHAR.ORG X 1974 PA Our mission is to assist individuals, families and communities in social, emotional and economic growth by providing quality behavioral health, mental retardation and other health and human services. We believe that people come first, each individual has the right to maximize his/her potential, and that a supportive and trusting environment fosters growth. We value inclusion in the community, teamwork, individual differences and excellence in service. 9 9 731 22 0 0 19683336 7794824 17803455 30502652 4568 2736 132279 119045 37623638 38419257 0 0 23807365 24450432 0 0 13436488 13721046 37243853 38171478 379785 247779 16650450 16279546 8885400 8324209 7765050 7955337 Our mission is to assist individuals, families and communities in social, emotional and economic growth by providing quality behavioral health, mental retardation and other health and human services. We believe that people come first, each individual has the right to maximize his/her potential, and that a supportive and trusting environment fosters growth. We value inclusion in the community, teamwork, individual differences and excellence in service. 0 0 14865861 13712141 Behavioral HEALTH/MENTAL RETARDATION SERVICES: PROVIDES A VARIETY OF residential and OUTPATIENT SERVICES, COMMUNITY EDUCATION and TRAINING, and CASE MANAGEMENT FOR APPROX 9,600 MENTALLY ILL AND/OR mentally challenged PERSONS. 13160046 11706032 COMMUNITY RESIDENTIAL SERVICE: PROVIDES SUPERVISED COMMUNITY LIVING ARRANGEMENTS AND RESIDENTIAL REHABILITATION SERVICES TO APPROXIMATELY 70 CLIENTS. 2167178 2436781 VOCATIONAL HABILITATION PROGRAMS: PROVIDES SHELTERED WORKSHOP TRAINING AND EXPERIENCE TO CLIENTS. THE WORKSHOP provides services to LOCAL INDUSTRIAL CUSTOMERS. APPROXIMATELY 120 CLIENTS ARE ACTIVE IN THESE PROGRAMS. 1029491 1133672 INTERMEDIATE CARE FACILITIES: PROVIDES SUPERVISED RESIDENTIAL CARE AT a FACILITy SERVICING APPROXIMATELY 7 CLIENTS ANNUALLY. 228742 205992 SUBSIDIZED HOUSING - HUD PROJECTS: HUD PROJECTS ARE LOW INCOME HOUSING FOR INDIVIDUALS IN INTENSIVE CARE PROGRAM FOR MENTALLY HANDICAPPED REFERRAL BY THE STATE OR COUNTY, AND ARE SUBSIDIZED BY THE U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT (HUD). 1258809 1427079 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. 2517042 2766743 32710127 1 1 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 193 0 1 731 1 0 0 0 0 0 0 0 0 0 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 X ANNE ESTELOW 2152033000 100 WEST LEHIGH AVENUE Philadelphia PA 191334097 DANIEL MULHOLLAND 9.00 X X 0 0 0 ANN CANNON 3.00 X X 0 0 0 ELAINE BABCOCK 3.00 X X 0 0 0 BARBARA SAULER 2.00 X X 0 0 0 MARGARET KAUP 1.00 X 0 0 0 BOB RUMSEY 1.00 X 0 0 0 HAROLD RISCH 1.00 X 0 0 0 MARTIN LONGSTRETH 1.00 X 0 0 0 CHARLIE ORTIZ 1.00 X 0 0 0 MATHEW ELAVUMKAL 37.50 X 214779 0 16312 NICHOLAS MANNO 40.00 X 140679 0 16398 dr LUIS BIRD 37.50 X 199749 0 13651 DR ANITA ANGELO 37.50 X 156342 0 4227 CHARLES GRAY 37.50 X 143058 0 8084 DR JOHN KOLETH 37.50 X 140350 0 10367 JAMIE GIANNA 40.00 X 117895 0 12600 1112852 0 81639 9 0 1 0 STAFFING PLUS 551 W LANCASTER AVE HAVERFORD PA 19041 TEMPORARY SERVICES 1829793 DELTA-T GROUP INC PO BOX 884 BRYN MAWR PA 19010 TEMPORARY SERVICES 715804 CORE SOLUTIONS 985 OLD EAGLE SCHOOL ROAD WAYNE PA 19123 SOFTWARE SERVICES FOR HUMAN SERVICES 266500 MARIA ZORATTI 904 N PENN ST PHILADELPHIA PA 19123 PSYCHIATRIST 223025 temp solutions inc po box 4729 winter park FL 327934729 temPORARY SERVICES 193487 25 7794824 7794824 FEES AND SERVICES 624100 15957638 15957638 FEE FOR SERVICE REVENU 624100 13042146 13042146 ROOM AND BOARD 624100 1377435 1377435 housing assistance 624100 125433 125433 30502652 2736 2736 management fees from A 561000 119045 119045 119045 38419257 30621697 0 2736 1112852 639499 473353 17931809 15200622 2731187 3951357 3446472 504885 1454414 1211769 242645 40487 40487 101045 101045 6171855 5921819 250036 3110336 2955572 154764 422052 403415 18637 232758 74462 158296 706181 259255 446926 649875 505326 144549 FOOD, CLOTHING AND SUPP 958218 860519 97699 REPAIRS & MAINTENANCE 731341 452022 279319 COMMUNICATIONS 375590 267985 107605 GRANT EQUIPMENT 221308 168562 52746 SUBSCRIPTIONS & MEMBERS 0 342828 -342828 38171478 32710127 5461351 0 1859242 1923365 702563 741511 4623198 4905172 445168 191861 13830154 6406599 8028453 7423555 991826 1094082 16650450 16279546 3670016 2966589 332638 3955151 3832643 1260233 1192339 8885400 8324209 X 4816676 5553889 2948374 2401448 7765050 7955337 16650450 16279546 X 0 1 1 X 1 1 X 17864046 18903586 21246712 19683336 7794824 85492504 17864046 18903586 21246712 19683336 7794824 85492504 85492504 513 4710 5374 4568 2736 17901 132279 119045 251324 85761729 95988993 0.99690 0.99960 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 379965 1345270 1292623 432612 0 610133 610133 9497371 4143188 5354183 532302 143015 389287 745818 503713 242105 2444530 1616683 827847 7423555 hud reserves 115709 BOND ISSUE COSTS 245181 BOND SINKING FUND 196259 DUE FROM AFFILIATES 536933 1094082 38419257 38171478 247779 -57492 -57492 190287 38300212 0 38300212 119045 119045 38419257 38052433 0 38052433 119045 119045 38171478 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. Part X: Description of Uncertain Tax Positions Under FIN 48: The Internal Revenue Service has classified COMHAR, Inc. as exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code ("Code"); and 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. U.S. GAAP requires entities to evaluate, measure, recognize and disclose any uncertain income tax positions taken on their federal or state tax returns. Management has evaluated the impact of this standard (which became effective in 2009) on its financial statements and believes that there are no uncertain tax positions and the effects of adopting this standard are not material to the Agency's financial position or results of operations. The Agency recognizes accrued interest and penalties associated with uncertain tax positions, if any, as a management and general administrative expense. There were no income tax related interest or penalties recorded for the years ended June 30, 2010 or 2009. The federal and state exempt organization tax returns of the Agency for the years ended June 30, 2007, 2008 and 2009 are subject to examination by the Internal Revenue Service and other various taxing authorities, generally for three years after they were filed. Part XI, Line 8 - Other Adjustments: DECREASE in fair value of interest rate contract: -57492. Part XII, Line 4b - Other Adjustments: MANAGEMENT FEE INCOME FROM AFFILIATES: 119045. Part XIII, Line 4b - Other Adjustments: MANAGEMENT FEES CHARGED TO AFFILIATES: 119045. X X 0 0 0 0 0 0 0 0 0 MATHEW ELAVUMKAL 214779 0 0 0 0 0 6886 0 9426 0 231091 0 215710 0 NICHOLAS MANNO 140679 0 0 0 0 0 3956 0 12442 0 157077 0 130710 0 dr LUIS BIRD 199749 0 0 0 0 0 4225 0 9426 0 213400 0 196322 0 DR ANITA ANGELO 156342 0 0 0 0 0 0 0 4227 0 160569 0 156490 0 CHARLES GRAY 143058 0 0 0 0 0 3605 0 4479 0 151142 0 145128 0 DR JOHN KOLETH 140350 0 0 0 0 0 5891 0 4476 0 150717 0 0 0 philadelphia authority for industrial development 232237287 717818l63 2003-08-15 4550000 construction of commercial building and refinance other existing debt 0 0 4550000 790615 139435 3619950 2007 0 0 1 1 0 0 0 0 0 0 0 1 1 WELLS FARGO 5.000000000000 0 0 0 Form 990, Part VI, Section B, line 11 THE Form 990 is reviewed by the CEO and CFO, 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 ANNUALLY REVIEWS AND APPROVES THE EXECUTIVE DIRECTOR'S WRITTEN EMPLOYMENT CONTRACT. 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. FORM 990, Part XI, 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 AND IS APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART IX THE ORGANIZATION DOES NOT REPORT ANY FUNDRAISING COSTS IN THE STATEMENT OF FUNCTIONAL EXPENSES BECAUSE ALL FUNDRAISING EFFORTS ARE PERFORMED BY AN AFFILIATE AND SUPPORTING ORGANIZATION, COMHAR DEVELOPMENT FOUNDATION. COMHAR RESIDENTIAL CORPORATION 100 WEST LEHIGH AVENUE PHILADELPHIA PA 19133 222540614 TO PROVIDE LOW-INCOME HOUSING TO MENTALLY HANDICAPPED INDIVIDUALS PA 501(C)(3) 170(B)(1)(A)(VI) COMHAR INC 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) 509(A)(3) TYPE II COMHAR INC COMHAR INTEGRATED SYSTEMS INC 100 WEST LEHIGH AVENUE phiLADELPHIA PA 19133 208719265 parent organization that pROVIDEs SUPPORT to COMHAR, INC.and affiliates PA 501(C)(3) 509(A)(3) TYPE I cOMHAR INC MH RESIDENCES INC 100 WEST LEHIGH AVENUE phiLADELPHIA PA 19133 222462133 TO PROVIDE LOW-INCOME HOUSING FOR MENTALLY HANDICAPPED INDIVIDUALS PA 501(C)(3) 170(B)(1)(A)(VI) COMHAR INC MR RESIDENCES INC 100 WEST LEHIGH AVENUE phiLADELPHIA PA 19133 222462132 TO PROVIDE LOW-INCOME HOUSING FOR MENTALLY HANDICAPPED INDIVIDUALS PA 501(C)(3) 170(B)(1)(A)(VI) COMHAR INC KENSINGTON MANAGEMENT SERVICES 100 WEST LEHIGH AVENUE PHILADELPHIA PA 19133 232155813 TO PROVIDE therapeutic SERVICES PA COMHAR INC C 0 0 0 1 1 0 0 0 0 0 0 1 0 0 0 1 0 0 KENSINGTON MANAGEMENT SERVICES P 91394 KENSINGTON MANAGEMENT SERVICES L 1118743 COMHAR RESIDENTIAL CORP INC D 155701 KENSINGTON MANAGEMENT SERVICES D 40780 MH RESIDENCES INC D 241749 MR RESIDENCES INC D 90560 COMHAR DEVELOPMENT FOUNDATION D 11743 MH RESIDENCES INC P 9425 mr RESIDENCES INC P 7812 COMHAR RESIDENTIAL CORP INC P 9980 COMHAR Integrated Systems E 3600