Civic Intelligence

Christian Herald Association Inc

EIN 13-1617086 • 501(c)3 • New York, NY

Profile

Christian Herald Association, founded in the 1870s and doing business as The Bowery Mission, meets essential needs and creates transformative community with men, women, children and families in New York so that together we overcome homelessness and poverty, and flourish through the power and love of Jesus Christ. (Continued on Schedule O)

90 Lafayette St 6th FloorNew York, NY 10013

www.bowery.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

34th percentile

0.11x

Higher debt load relative to assets than 34% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

45th percentile

0.28x

Higher debt load relative to revenue than 45% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

20th percentile

-5.2%

Higher net margin than 20% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

41st percentile

$312,424

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Asset Growth

96th percentile

68%

Faster asset growth than 96% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

28th percentile

-1.3%

Faster revenue growth than 28% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Assets

Up

$60,687,875

Up $24,504,354 (+68%) from 2023

Liabilities

Up

$6,824,969

Up $2,569,275 (+60%) from 2023

Net Assets

Up

$53,862,906

Up $21,935,079 (+69%) from 2023

Revenue

Down

$24,459,224

Down $313,573 (-1.3%) from 2023

Expenses

Up

$25,741,217

Up $81,704 (+0.3%) from 2023

Net Income

Down

-$1,281,993

Down $395,277 (-45%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$80M$60M$40M$20M$0Assets 2010: $23,595,708Liabilities 2010: $1,108,440Net Assets 2010: $22,487,2682010Assets 2011: $23,292,850Liabilities 2011: $1,007,615Net Assets 2011: $22,285,2352011Assets 2012: $25,145,084Liabilities 2012: $1,447,964Net Assets 2012: $23,697,1202012Assets 2013: $32,008,567Liabilities 2013: $4,926,552Net Assets 2013: $27,082,0152013Assets 2014: $32,537,586Liabilities 2014: $4,292,040Net Assets 2014: $28,245,5462014Assets 2015: $41,878,999Liabilities 2015: $5,961,500Net Assets 2015: $35,917,4992015Assets 2016: $37,499,331Liabilities 2016: $3,493,166Net Assets 2016: $34,006,1652016Assets 2017: $39,561,079Liabilities 2017: $6,052,033Net Assets 2017: $33,509,0462017Assets 2018: $38,433,908Liabilities 2018: $7,074,982Net Assets 2018: $31,358,9262018Assets 2019: $33,230,702Liabilities 2019: $7,852,976Net Assets 2019: $25,377,7262019Assets 2020: $36,291,660Liabilities 2020: $7,445,682Net Assets 2020: $28,845,9782020Assets 2021: $39,203,041Liabilities 2021: $4,121,416Net Assets 2021: $35,081,6252021Assets 2022: $36,459,774Liabilities 2022: $4,290,918Net Assets 2022: $32,168,8562022Assets 2023: $36,183,521Liabilities 2023: $4,255,694Net Assets 2023: $31,927,8272023Assets 2024: $60,687,875Liabilities 2024: $6,824,969Net Assets 2024: $53,862,9062024

Highlighted filing

2024

Assets$60,687,875
Liabilities$6,824,969
Net Assets$53,862,906

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$40M$30M$20M$10M$0-$10MExpenses 2010: $10,280,8722010Expenses 2011: $11,389,2682011Expenses 2012: $12,526,9902012Revenue 2013: $16,309,676Expenses 2013: $12,685,196Net Income 2013: $3,624,4802013Revenue 2014: $13,900,988Expenses 2014: $13,046,500Net Income 2014: $854,4882014Revenue 2015: $23,183,106Expenses 2015: $14,157,561Net Income 2015: $9,025,5452015Revenue 2016: $14,386,544Expenses 2016: $16,459,571Net Income 2016: -$2,073,0272016Revenue 2017: $15,698,292Expenses 2017: $16,832,525Net Income 2017: -$1,134,2332017Revenue 2018: $17,493,570Expenses 2018: $17,563,592Net Income 2018: -$70,0222018Revenue 2019: $17,386,431Expenses 2019: $22,439,035Net Income 2019: -$5,052,6042019Revenue 2020: $30,081,547Expenses 2020: $26,845,061Net Income 2020: $3,236,4862020Revenue 2021: $30,264,134Expenses 2021: $25,272,140Net Income 2021: $4,991,9942021Revenue 2022: $24,594,805Expenses 2022: $25,489,016Net Income 2022: -$894,2112022Revenue 2023: $24,772,797Expenses 2023: $25,659,513Net Income 2023: -$886,7162023Revenue 2024: $24,459,224Expenses 2024: $25,741,217Net Income 2024: -$1,281,9932024

Highlighted filing

2024

Revenue$24,459,224
Expenses$25,741,217
Net Income-$1,281,993

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$60.7$6.82$53.9$24.5$25.7$1.28
2023Detailed filing. Detailed filing data is available for this year.$36.2$4.26$31.9$24.8$25.7$0.89
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$36.5$4.29$32.2$24.6$25.5$0.89
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$39.2$4.12$35.1$30.3$25.3$4.99
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$36.3$7.45$28.8$30.1$26.8$3.24
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$33.2$7.85$25.4$17.4$22.4$5.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$38.4$7.07$31.4$17.5$17.6$0.07
2017Detailed filing. Detailed filing data is available for this year.$39.6$6.05$33.5$15.7$16.8$1.13
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$37.5$3.49$34.0$14.4$16.5$2.07
2015Detailed filing. Detailed filing data is available for this year.$41.9$5.96$35.9$23.2$14.2$9.03
2014Detailed filing. Detailed filing data is available for this year.$32.5$4.29$28.2$13.9$13.0$0.85
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$32.0$4.93$27.1$16.3$12.7$3.62
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.1$1.45$23.7$12.5
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.3$1.01$22.3$11.4
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.6$1.11$22.5$10.3
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 13, 2025
Return Version
2023v6.0
Gross Receipts
$29,531,939
Mission and Program Overview

Mission

Christian Herald Association (CHA), doing business as The Bowery Mission, has served New Yorkers in need since 1879. Our goal is simple: To be the most effective provider of compassionate care and life transformation for hurting people in New York City. (See Sch O)Our vision is clear: We are called to minister in New York City to men, women, and children caught in cycles of poverty, hopelessness, and dependencies of many kinds, and to see their lives transformed to hope, joy, lasting productivity, and eternal life through the power of Jesus Christ.Our Christian, faith-based response to New York City's most challenging social problems has been the foundation of our ministry for 135 years. We have never affiliated with a particular church or denomination, and our services are provided to all regardless of belief.

To meet essential needs transformative community; overcome homelessness & poverty; flourish through the power & love of Jesus Christ.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$16,749,364$42,542,586▲ $25,793,222
Investments in Publicly Traded Securities$10,659,296$11,371,334▲ $712,038
Cash and Non-Interest-Bearing Accounts$627,513$1,765,949▲ $1,138,436
Pledges and Grants Receivable$2,721,600$1,228,441▼ $1,493,159
Accounts Receivable$309,758$396,539▲ $86,781
Investments Other Securities$363,615$383,730▲ $20,115
Prepaid Expenses and Deferred Charges$525,194$349,209▼ $175,985
Savings and Temporary Cash Investments$5,344$0▼ $5,344
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Program Related$0--
Loans From Officers Directors$0$0→ $0
Total Assets$36,183,521$60,687,875▲ $24,504,354
Other Assets Total$4,221,837$2,650,087▼ $1,571,750
Liabilities
Other Liabilities$2,744,968$5,125,636▲ $2,380,668
Accounts Payable and Accrued Expenses$1,510,726$1,699,333▲ $188,607
Total Liabilities$4,255,694$6,824,969▲ $2,569,275
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$21,702,919$43,649,746▲ $21,946,827
Net Assets With Donor Restrictions$10,224,908$10,213,160▼ $11,748
Total Net Assets Fund Balance$31,927,827$53,862,906▲ $21,935,079
Total Liabilities and Net Assets / Fund Balance$36,183,521$60,687,875▲ $24,504,354

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$21,597,762$12,492,995$34,090,757
Land$18,045,758-$18,045,758
Other Land Buildings$2,191,342$490,745$2,682,087
Equipment$707,724$751,730$1,459,454

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$5,674,267-▲ $1,185,635$273,084$6,586,818
2022$5,067,464-▲ $681,476$74,673$5,674,267
2021$6,144,418$13,000▼ $1,013,773$76,181$5,067,464
2020$5,130,889$77,807▲ $1,007,105$71,383$6,144,418
2019$5,054,829-▲ $140,792$64,732$5,130,889
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
James WinansPresident/CEOFT$297,144$15,280$312,424
Isabella WhiteChief Human Resources OfficerFT$188,727$44,731$233,458
Laurie-Anne BentleyChief Development Officer (part year)FT$196,256$18,487$214,743
Cheryl MitchellChief Program OfficerFT$170,182$21,829$192,011
Elizabeth CaraballoGeneral CounselorPT$123,285$53,882$177,167
Rob DeGuzmanClinical DirectorFT$117,656$39,361$157,017
Melanie DonatoMarketing DirectorFT$128,282$20,787$149,069
Kim CollinsSr Director of Major Gifts & Dev OpsFT$110,752$19,405$130,157
Karl ChanSr. Director Partnerships & StrategyFT$100,069$23,274$123,343
Karen GainesChief Financial OfficerFT$35,577$177$35,754

Board Members and Trustees

NameTitle
Scott StephensonChairman
Addison HardyDirector
Bryan ChoDirector
Charles W VethDirector
Ginni ElmoreDirector
John GoetzDirector
Laura WoodwardDirector
Leon WilliamsDirector
Pamela LeggettDirector
Summer EllisDirector
Alexandra VassilarosDirector (part year)
Jamie KnaussDirector (part year)
Olga StatzDirector (part year)
Stuart JacksonChief Operating Officer

Highest Paid Contractors

ContractorServicesLocationCompensation
Universal Mailing ServiceDirect mail services10 New England Ave, Piscataway, NJ 08854$588,968
MasterworksFundraising services19462 Power Hill Place NE, Poilsbo, WA 98370-7472$556,750
TemPositionsTemporary staffing services622 3rd Ave, New York, NY 10017$471,927
Your Part-Time Controller LLCAccounting services1600 Market Street, Philadelphia, PA 19103$416,881
Westech Security & InvestigationsSecurity servicesPO Box 88926, Chicago, IL 60695$294,547
Revenue and Support

Revenue Composition

Contributions and Grants
$23,258,814
Program Service Revenue
$113,642
Investment Income
$371,155
Other Revenue
$715,613
All Other Contributions
$20,854,630
Change in Net Assets
$-1,281,993

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory4,614$4,689,569Other - Value based on weight
Clothing and Household Goods-$966,048Other
Securities Publicly Traded31$709,333Selling cost
Other Non Cash Contri Table1$5,799Other - Estimated value
Total Noncash Contributions4,646$6,370,749-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$11,769,004
Other Expenses$11,484,201
Total Fundraising Expense$5,732,357
Grants and Similar Amounts Paid$1,708,150
Professional Fundraising Fees$779,862

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,946,637$378,956$2,032,880$8,358,473
Fees for Services Other$1,375,987$81,955$434,151$1,892,093
Grants to Domestic Orgs$1,708,150--$1,708,150
Other Employee Benefits$895,350$64,038$306,079$1,265,467
Occupancy$941,059$78,079$179,696$1,198,834
Depreciation Depletion$860,906$93,577$215,226$1,169,709
Current Officers, Directors, Trustees, and Key Employees$783,013$56,004$267,676$1,106,693
Fees for Services Professional Fundraising--$779,862$779,862
Payroll Taxes$542,943$38,833$185,607$767,383
Information Technology$346,244$22,325$164,673$533,242
Advertising$52$36$472,628$472,716
Office Expenses$107,846$47,173$282,375$437,394
Insurance$204,196$85,059$59,970$349,225
Pension Plan Contributions$191,731$13,713$65,544$270,988
Fees for Services Accounting-$167,215-$167,215
Travel$115,699$9,111$16,914$141,724
All Other Expenses$37,215$9,693$81,191$128,099
Other Expenses$82,632$18,160$11,127$111,919
Fees for Service Investment Mgmnt Fees-$88,767-$88,767
Fees for Services Legal$16,272$2,947$14,357$33,576
Interest$939$658$282$1,879
Total Functional Expenses$18,728,335$1,280,525$5,732,357$25,741,217
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Blessings of Hope-501(c)(3)Program support$0
Evangel Temple-501(c)(3)Program support$0
Grace Fellowship-501(c)(3)Program support$0
Iglesia Cristo-501(c)(3)Program support$0
Iglesia El Gran Yo Soy-501(c)(3)Program support$0
New Testament Church of God-501(c)(3)Program support$0
Rehoboth Family Chapel International-501(c)(3)Program support$0
Restoration Church-501(c)(3)Program support$0
Stand Ministries-501(c)(3)Program support$0

International Summary

Offices
0
Employees
0
Spending
$383,730

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Central America and the CaribbeanInvestments-00$383,730
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$779,862
Fundraising Direct Expenses$176,502
Fundraising Gross Income$176,502

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$2,309,648$120,050-$120,050
Field to Feast$140,437$27,437-$27,437
Total Events$2,580,686$176,502$176,502$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Recoverable subsidies$4,540,000
Post-retirement benefits payable$332,541
Operating lease liabilities$229,867
Financing lease liabilities$23,228
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 1A Delegate broad authority to A committee

The Executive Committee will be comprised of three or more directors, including the chairman of the board and the chairman of each board standing committee. The president shall be a non-voting member of the Executive Committee. The board shall designate the chairman of this committee. The Executive Committee shall have and exercise the authority of the board of directors between meetings of the board of directors, as prescribed by the board, to supervise the affairs of the Corporation, regulate its internal economy, approve expenditures and commitments, and act for and carry out the established policies of the Corporation. The Executive Committee shall also establish the formal agenda for the meetings of the board of directors and serve as the strategic planning committee of the board of directors. All actions by the Executive Committee shall be recorded in minutes and reported to the board of directors at the meeting of the board next succeeding such action.

Form 990, Part VI, Line 11B Review of form 990 by governing body

Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS.

Form 990, Part VI, Line 12C Conflict of interest policy

On a yearly basis, the board of directors reviews the conflict of interest policy, and approves any necessary revisions. Directors, officers, and key employees are then required to review the updated conflict of interest policy and disclose any known conflicts of interest. The CFO reviews the signed statements and the Board Chairman reviews the CFO's signed statement. Restrictions imposed on persons involved in transactions with potential conflicts include prohibiting them from participating in the board or committee deliberations and/or approval of the transaction.

Form 990, Part VI, Line 15A Process to establish compensation of top management official

The compensation of the President/CEO is determined by the Executive Committee based on, among other things, industry comparables from multiple public sources and seniority. The Executive Committee makes a recommendation to the board of directors, which then approves the final compensation package in an Executive session of the board. Following the Executive session, the Chairman informs the CFO of the decision. The approval process is documented.

Form 990, Part VI, Line 15B Process to establish compensation of other employees

The President/CEO performs a compensation analysis based on, among other things, industry comparables and seniority. This analysis is then presented to the Executive Committee of the board of directors for review and input. The final determination on compensation for other officers and key employees is made by the President/CEO. The approval process is documented and was last completed during the fiscal year.

Form 990, Part VI, Line 19 Required documents available to the public

The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request. The financial statements and 990 are also available on the organization's website.

Form 990, Part VIII, Line 11D Other Miscellaneous Revenue

Misc income - Total Revenue: 164536, Related or Exempt Function Revenue: 164536, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;

Filing and Contact Details

Filer

Filer Name
Christian Herald Association Inc
EIN
13-1617086
Phone
2122266214
Address
90 Lafayette St 6th Floor, New York, NY 10013
Doing Business As
The Bowery Mission

Signing Officer

Name
James Winans
Title
President/CEO
Phone
6463623125
Signed
2025-08-13
Discuss with paid preparer
Yes

Organization Details

Formed
1878
Legal Domicile
Ny
Voting Board Members
11
Independent Board Members
10
Employees
235
Volunteers
10,860

Preparer

Firm
CRI Capin Crouse Advisors LLC
Address
345 Massachusetts Ave Suite 300, Indianapolis, IN 46204
Preparer
Sara Tibbott
Phone
5055022746
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1

The Bowery Mission has never been affiliated with a particular church or denomination, and our services are provided to all, regardless of belief. Since the 1870s, The Bowery Mission has been a steadfast presence in New York City, providing refuge and support to neighbors facing hunger, homelessness, and other hardships, as well as residential programs helping adults rebuild their lives after homelessness, and children's programs empowering kids from underserved New York neighborhoods to explore their talents, build lifelong friendships, and grow in character and faith. We overcome each crisis together, in community. At The Bowery Mission, we believe true healing begins with relationships. We welcome each person into our community where we value their dreams, understand their challenges, and walk alongside them every step of the way - from hunger to health, loneliness to belonging, poverty to stability, and despair to a new sense of purpose.

Form 990, Part XI, Line 9 Other changes in net assets or fund balances

Change in liability for post-retirement benefits - -43917; Change in value of beneficial interest in perpetual trusts - 299212; Equity Transfer from related entity - 21798979;

Form 990, Item C Doing Business As - Additional Names

Mont Lawn Camp and Retreat Center New York City Rescue Mission

Part XI, Line 9 Equity Transfer from related entity

The board of directors of Christian Herald Association (CHA) passed a resolution to approve the closing down of New York City Rescue Mission (NYCRM) as a separate legal entity, and to combine the assets, liabilities, net assets and activities of NYCRM with the CHA legal entity. This decision was made primarily for operational efficiency purposes. The activities of NYCRM will continue as part of the program services of CHA, with the NYCRM name continuing to be utilized as a "d/b/a". The transfer of NYCRM's net assets to CHA are reported as an equity transfer per the audited financials and on Part XI, Line 9 as "Equity Transfer from related entity".

Financial Statement Notes

Schedule D, Part V, Line 4 Intended uses of endowment funds

Endowment funds are spent in accordance with each donor's requirements. Intended use is on a case by case basis, but may include Compassionate Care (basic & emergency needs support), Residential Programs for Men and Women, or Children's Programs (Mont Lawn Camp and Mont Lawn City Camp).

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0Through The Bowery Mission's compassionate care programs, guests who are in crisis are welcomed and able to choose various types of help, including daily hot meals, safe overnight shelter, showers and clothing, meaningful daytime activities, and support from a social worker. Bowery Mission partners provide on-site medical, optometric, legal, and other forms of care. Bowery Mission staff members and volunteers extend radical hospitality and small acts of kindness to build trust, reignite hope, and equip guests with next steps on their journey to independence. In fiscal year 2024, The Bowery Mission provided more than 400,000 meals, 65,000 nights of shelter, 40,000 showers, and 27,000 articles of clothing. Men and women recovering from homelessness join a transformational residential community and make progress on goals to renew faith, rebuild relationships, improve health, build essential life skills, and secure employment and housing. Bowery Mission staff members, volunteers and partners provide financial management classes, addiction recovery support, personal and group counseling, job search assistance, spiritual formation classes, and housing workshops. In fiscal year 2024, more than 150 clients participated in our residential communities. One in five meet a rigorous graduation standard and join an alumni program that builds lasting connections long after graduates complete the program.
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IRS990/MissionDesc0Christian Herald Association, founded in the 1870s and doing business as The Bowery Mission, meets essential needs and creates transformative community with men, women, children and families in New York so that together we overcome homelessness and poverty, and flourish through the power and love of Jesus Christ. (Continued on Schedule O)
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