PCR HOUSE INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- PCR HOUSE INC (EIN 47-1551850)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-03-18
- IRS object ID
- 202510779349301136
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-03-18T15:21:26-04:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 521373858 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DELEON & STANG CPAS AND ADVISORS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 150 S EAST STREET | AddressLine1Txt |
| City | FREDERICK | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21701 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 471551850 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PCR HOUSE INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PCRH | BusinessNameControlTxt |
| Phone | 3013650561 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9200 KENTSDALE DRIVE | AddressLine1Txt |
| City | POTOMAC | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 20854 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEPHEN RILEY | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 3013650561 | PhoneNum |
| Signature | 2025-02-21 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CLINT LEHMAN CPA | PreparerPersonNm |
| PTIN | P00840525 | PTIN |
| Phone | 3012507400 | PhoneNum |
| Preparation | 2025-03-17 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | STEPHEN RILEY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9200 KENTSDALE DRIVE | AddressLine1Txt |
| City | POTOMAC | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 20854 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $129,114 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2014 | FormationYr |
| Legal Domicile State | MD | LegalDomicileStateCd |
| Activity Or Mission | CONSTRUCTION AND OPERATION OF A HOUSE FOR INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $38,830 | PYContributionsGrantsAmt |
| CY Contributions Grants | $83,466 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $48,864 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $44,184 | CYProgramServiceRevenueAmt |
| CY Investment Income | $1,464 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $87,694 | PYTotalRevenueAmt |
| CY Total Revenue | $129,114 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $9,855 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,078 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $77,038 | PYOtherExpensesAmt |
| CY Other Expenses | $93,372 | CYOtherExpensesAmt |
| PY Total Expenses | $86,893 | PYTotalExpensesAmt |
| CY Total Expenses | $98,450 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $801 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $30,664 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,592,511 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,623,175 | TotalAssetsEOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,592,511 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,623,175 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE SAFE, AFFORDABLE, COMMUNITYBASED RESIDENTIAL OPPORTUNITIES FOR INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $65,473 | ExpenseAmt |
| Revenue | $44,184 | RevenueAmt |
| Desc | THE ORGANIZATION HAS 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 (I/DD). HOUSE CONTRUCTION EXPENSES ARE CAPITALIZED AND REPORTED ON THE ORGANIZATION'S BALANCE SHEET. OUR JAMES M. SULLIVAN MEMORIAL HOUSE PROVIDES A SAFE, AFFORDABLE, COMMUNITY-BASED HOME FOR FOUR WOMEN WITH I/DD. | Desc |
| Total Program Service Expenses | $65,473 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHERRY BEKAERT ADVISORY | PersonNm |
| Phone | 7035064440 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1850 TOWERS CRESCENT PLAZA | AddressLine1Txt |
| City | TYSONS CORNER | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22182 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt |
|---|---|---|---|---|---|---|---|
| KATHLEEN SULLIVAN TYSON | |||||||
| BOARD CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| STEPHEN RILEY | |||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | 40.00 |
| MSGR CHARLES V ANTONICELLI | |||||||
| VICE PRESIDE | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DANIEL VERNER | |||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| EDWARD QUINN | |||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Info In Schedule O Part VIII | Yes (X) | InfoInScheduleOPartVIIIInd |
| All Other Contributions | $83,466 | AllOtherContributionsAmt |
| Total Contributions | $83,466 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| FAMILY SUPPORT | 900099 | $27,225 | $27,225 |
| RENTAL PAYMENTS | 900099 | $16,959 | $16,959 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $44,184 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,464 | TotalRevenueColumnAmt |
| Exclusion | $1,464 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $129,114 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $44,184 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $1,464 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,078 | TotalAmt |
| Management And General | $5,078 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,116 | TotalAmt |
| Management And General | $7,116 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,810 | TotalAmt |
| Management And General | $12,810 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,544 | TotalAmt |
| Program Services | $47,544 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $273 | TotalAmt |
| Management And General | $273 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,651 | TotalAmt |
| Program Services | $13,651 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | Program ServicesProgramServicesAmt |
|---|---|---|---|
| MISCELLANEOUS | $7,700 | $7,700 | |
| FURNISHINGS | $4,146 | $4,146 | |
| HOSPITALITY | $132 | $132 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $98,450 | TotalAmt |
| Program Services | $65,473 | ProgramServicesAmt |
| Management And General | $32,977 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part X | Yes (X) | InfoInScheduleOPartXInd |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,848 | BOYAmt |
| EOY | $67,512 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,555,663 | LandBldgEquipCostOrOtherBssAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,555,663 | BOYAmt |
| EOY | $1,555,663 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,592,511 | BOYAmt |
| EOY | $1,623,175 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,592,511 | BOYAmt |
| EOY | $1,623,175 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,592,511 | BOYAmt |
| EOY | $1,623,175 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,592,511 | BOYAmt |
| EOY | $1,623,175 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $30,664 | ReconcilationRevenueExpnssAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Other | Yes (X) | MethodOfAccountingOtherInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $40,886 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $48,074 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $65,277 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $38,830 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $83,466 | CurrentTaxYearAmt |
| Total | $276,533 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $40,886 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $48,074 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $65,277 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $38,830 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $83,466 | CurrentTaxYearAmt |
| Total | $276,533 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $276,533 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $1,464 | CurrentTaxYearAmt |
| Total | $1,464 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,168 | CurrentTaxYearMinus4YearsAmt |
| Total | $2,168 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $280,165 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $177,623 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.98700 | PublicSupportCY170Pct |
| Public Support PY170 | 0.98990 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II, LINE 10 | FormAndLineReferenceDesc |
| Explanation | 2,168 | ExplanationTxt |
Schedule D IRS990ScheduleD
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,525,031 | OtherCostOrOtherBasisAmt |
| Book Value | $1,525,031 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $30,632 | OtherCostOrOtherBasisAmt |
| Book Value | $30,632 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,555,663 | TotalBookValueLandBuildingsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 11B | FORM 990 IS REVIEWED BY THE ORGANIZATION'S OUTSOURCED ACCOUNTANTS, AS WELL AS THE PRESIDENT AND TREASURER 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. |
| 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 12,810 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 PURSUES FINANCIAL STABILITY BY BUDGETING FOR - AND THEN ACHIEVING REASONABLE, MODEST SURPLUSES YEAR AFTER YEAR TO MEET THEIR OPERATING RESERVE OBJECTIVES. THE ORGANIZATION RECEIVED SPECIAL UNRESTRICTED DONOR CONTRIBUTIONS OF 16,000 IN FY 2021, 20,000 IN FY 2022, 30,000 IN FY 2024 PLUS EARNED INTEREST OF 1,464 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 6/30/2024 IS CALCULATED AS FOLLOWS: TOTAL LIABILITIES AND NET ASSETS/FUND BALANCES 1,623,175 LESS: RESTRICTED FUND BALANCES 0 LESS: EQUITY IN FIXED ASSETS (1,555,663) UNRESTRICTED NET ASSETS AVAILABLE FOR DESIGNATION 67,512 LESS: BOARD-DESIGNATED OPERATING RESERVE 67,464 UNDESIGNATED OPERATING FUNDS 48 PCR HOUSE CALCULATES ITS RESULTS FROM OPERATIONS, LESS CONTRIBUTIONS, AS FOLLOWS: PROGRAM SERVICE REVENUE OF 44,184 LESS EXPENSES OF 98,450 - RESULTING IN AN OPERATING DEFICIT OF (54,266) FOR FY 2024. |
| 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. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | POTOMAC COMMUNITY RESOURCES INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9200 KENTSDALE DRIVE | AddressLine1Txt |
| City | POTOMAC | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 20854 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 522286949 | EIN |
| Primary Activities | PROGRAMS | PrimaryActivitiesTxt |
| Legal Domicile State | MD | LegalDomicileStateCd |
| Exempt Code Section | C3 | ExemptCodeSectionTxt |
| Public Charity Status | 7 | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (true) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (true) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| POTOMAC COMMUNITY RESOURCES | ||
| C | $62,841 | COST |
| POTOMAC COMMUNITY RESOURCES | ||
| P | $33,951 | COST |