Civic Intelligence

Common Ground Management Corp

EIN 13-3871134 • 501(c)3 • New York, NY

Profile

COMMON GROUND MANAGEMENT CORP. ("CGM") WAS ORGANIZED ON JANUARY 26, 1995, UNDER SECTION 402 OF THE NOT-FOR-PROFIT CORPORATION LAW OF THE STATE OF NEW YORK. CGM IS A NOT-FOR-PROFIT CHARITABLE ORGANIZATION EXEMPT FROM INCOME AND EXCISE TAXES UNDER SECTION 501(C)(3)OF THE INTERNAL REVENUE CODE. CGM WAS FORMED FOR THE CHARITABLE PURPOSE OF MANAGING LOW-INCOME HOUSING PROJECTS. IT IS ALSO THE central disbursement AGENT FOR ALL breaking GROUND ENTITIES.

505 Eighth Avenue 5th FloorNew York, NY 10018

www.breakingground.org

Siviq Scores

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

Liabilities / Assets

99th percentile

2.18x

Higher debt load relative to assets than 99% of similar nonprofits.

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

Liabilities / Revenue

89th percentile

2.87x

Higher debt load relative to revenue than 89% of similar nonprofits.

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

Net Margin

13th percentile

-14%

Higher net margin than 13% of similar nonprofits.

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

Top Officer Pay

78th percentile

$656,013

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 0.9% of source-year revenue.

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

Asset Growth

87th percentile

23%

Faster asset growth than 87% of similar nonprofits.

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

Revenue Growth

72nd percentile

21%

Faster revenue growth than 72% of similar nonprofits.

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

Assets

Up

$94,007,732

Up $17,566,907 (+23%) from 2023

Liabilities

Up

$204,823,978

Up $27,406,465 (+15%) from 2023

Net Assets

Down

-$110,816,246

Down $9,839,558 (-9.7%) from 2023

Revenue

Up

$71,323,952

Up $12,384,780 (+21%) from 2023

Expenses

Up

$81,163,510

Up $14,216,824 (+21%) from 2023

Net Income

Down

-$9,839,558

Down $1,832,044 (-23%) from 2023

Trend Graphs

Balance Sheet Trend

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

$300M$200M$100M$0-$100M-$200MAssets 2011: $15,380,711Liabilities 2011: $46,672,057Net Assets 2011: -$31,291,3462011Assets 2012: $18,569,731Liabilities 2012: $53,660,973Net Assets 2012: -$35,091,2422012Assets 2013: $18,026,382Liabilities 2013: $58,359,237Net Assets 2013: -$40,332,8552013Assets 2014: $19,474,488Liabilities 2014: $64,449,976Net Assets 2014: -$44,975,4882014Assets 2015: $15,017,143Liabilities 2015: $65,653,335Net Assets 2015: -$50,636,1922015Assets 2016: $18,459,420Liabilities 2016: $75,047,066Net Assets 2016: -$56,587,6462016Assets 2017: $22,755,766Liabilities 2017: $87,339,653Net Assets 2017: -$64,583,8872017Assets 2018: $11,215,961Liabilities 2018: $81,602,248Net Assets 2018: -$70,386,2872018Assets 2019: $14,287,992Liabilities 2019: $91,194,879Net Assets 2019: -$76,906,8872019Assets 2020: $25,370,009Liabilities 2020: $110,159,810Net Assets 2020: -$84,789,8012020Assets 2021: $34,376,983Liabilities 2021: $127,788,204Net Assets 2021: -$93,411,2212021Assets 2022: $70,310,247Liabilities 2022: $163,279,420Net Assets 2022: -$92,969,1732022Assets 2023: $76,440,825Liabilities 2023: $177,417,513Net Assets 2023: -$100,976,6882023Assets 2024: $94,007,732Liabilities 2024: $204,823,978Net Assets 2024: -$110,816,2462024

Highlighted filing

2024

Assets$94,007,732
Liabilities$204,823,978
Net Assets-$110,816,246

Operations Trend

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

$100M$50M$0-$50MExpenses 2011: $12,313,9732011Expenses 2012: $19,953,4062012Revenue 2013: $15,925,451Expenses 2013: $21,167,064Net Income 2013: -$5,241,6132013Revenue 2014: $5,780,381Expenses 2014: $10,423,014Net Income 2014: -$4,642,6332014Revenue 2015: $5,573,903Expenses 2015: $11,234,607Net Income 2015: -$5,660,7042015Revenue 2016: $10,144,825Expenses 2016: $16,096,279Net Income 2016: -$5,951,4542016Revenue 2017: $21,171,718Expenses 2017: $29,167,959Net Income 2017: -$7,996,2412017Revenue 2018: $30,584,969Expenses 2018: $36,387,369Net Income 2018: -$5,802,4002018Revenue 2019: $32,462,137Expenses 2019: $38,982,737Net Income 2019: -$6,520,6002019Revenue 2020: $34,144,511Expenses 2020: $42,277,221Net Income 2020: -$8,132,7102020Revenue 2021: $41,849,859Expenses 2021: $50,471,279Net Income 2021: -$8,621,4202021Revenue 2022: $58,980,963Expenses 2022: $58,538,915Net Income 2022: $442,0482022Revenue 2023: $58,939,172Expenses 2023: $66,946,686Net Income 2023: -$8,007,5142023Revenue 2024: $71,323,952Expenses 2024: $81,163,510Net Income 2024: -$9,839,5582024

Highlighted filing

2024

Revenue$71,323,952
Expenses$81,163,510
Net Income-$9,839,558

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$94.0$205$111$71.3$81.2$9.84
2023Detailed filing. Detailed filing data is available for this year.$76.4$177$101$58.9$66.9$8.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$70.3$163$93.0$59.0$58.5$0.44
2021Detailed filing. Detailed filing data is available for this year.$34.4$128$93.4$41.8$50.5$8.62
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$25.4$110$84.8$34.1$42.3$8.13
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.3$91.2$76.9$32.5$39.0$6.52
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.2$81.6$70.4$30.6$36.4$5.80
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.8$87.3$64.6$21.2$29.2$8.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.5$75.0$56.6$10.1$16.1$5.95
2015Detailed filing. Detailed filing data is available for this year.$15.0$65.7$50.6$5.57$11.2$5.66
2014Detailed filing. Detailed filing data is available for this year.$19.5$64.4$45.0$5.78$10.4$4.64
2013Detailed filing. Detailed filing data is available for this year.$18.0$58.4$40.3$15.9$21.2$5.24
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.6$53.7$35.1$20.0
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.4$46.7$31.3$12.3
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2023 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 6, 2024
Return Version
2023v5.1
Gross Receipts
$59,582,621
Mission and Program Overview

Mission

COMMON GROUND MANAGEMENT CORP. ("CGM") WAS ORGANIZED ON JANUARY 26, 1995, UNDER SECTION 402 OF THE NOT-FOR-PROFIT CORPORATION LAW OF THE STATE OF NEW YORK. CGM IS A NOT-FOR-PROFIT CHARITABLE ORGANIZATION EXEMPT FROM INCOME AND EXCISE TAXES UNDER (cont. sch o)

To act as the central disbursement unit for breaking ground and its affiliated entities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$30,889,024$34,921,613▲ $4,032,589
Other Notes and Loans Receivable, Net$9,536,097$8,789,343▼ $746,754
Cash and Non-Interest-Bearing Accounts$7,413,756$5,538,888▼ $1,874,868
Prepaid Expenses and Deferred Charges$915,542$1,093,321▲ $177,779
Land, Buildings, and Equipment, Net$697,610$706,237▲ $8,627
Total Assets$70,310,247$76,440,825▲ $6,130,578
Other Assets Total$20,858,218$25,391,423▲ $4,533,205
Liabilities
Other Liabilities$140,705,366$151,934,710▲ $11,229,344
Accounts Payable and Accrued Expenses$13,007,377$14,040,038▲ $1,032,661
Deferred Revenue$9,566,677$11,442,765▲ $1,876,088
Total Liabilities$163,279,420$177,417,513▲ $14,138,093
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-92,969,173$-100,976,688▼ $8,007,515
Total Net Assets Fund Balance$-92,969,173$-100,976,688▼ $8,007,515
Total Liabilities and Net Assets / Fund Balance$70,310,247$76,440,825▲ $6,130,578

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$427,751$831,296$1,259,047
Equipment$9,485$796,934$806,419
Other Land Buildings$269,001$417,004$686,005
Other Assets Org$24,292,471--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brenda E RosenPresident & CEO-$529,604$113,827$643,431
Kevin MoranCFO-$353,041$47,221$400,262
David BeerVice PresidentPT$316,867$67,221$384,088
Amie PospisilChief Operating OfficerFT$339,910$33,294$373,204
Michael RosenVP, Asset ManagementFT$263,771$45,843$309,614
Jeff ScheuerVP, External AffairsPT$256,942$22,062$279,004
Kezia FisherVP, Property ManagementFT$246,607$11,553$258,160
Erin MaddenVP, Property ManagementFT$202,728$33,263$235,991
Pamela RobinsonVP, Human ResourcesFT$195,381$19,745$215,126
Judith RosenfeldSecretaryPT$136,282$17,273$153,555

Board Members and Trustees

NameTitle
Nicholas TsangChairman
David WalshDirector
Michael RyanDirector
Benjamin StacksTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Allied Universal Security ServicesSecurity ServicesPO BOX 828854, Philadelphia, PA 19182-8854$3,303,156
Janian Medical CareMedical Services198 EAST 121ST ST FL 5, New York, NY 10035$2,169,803
Phaxis LLCStaffing ServicesPO BOX 200608, Dallas, TX 75320$1,367,143
Verinext CorpStaffing Services4 SENTRY PARKWAY, Blue Bell, PA 19422$462,662
83rd Sh LLCStaffing Services106 WEST 83RD STREET, New York, NY 10024$376,513
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$57,894,807
Investment Income
$-643,449
Other Revenue
$1,687,814
Change in Net Assets
$-8,007,514
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$34,930,808
Other Expenses$31,976,048
Grants and Similar Amounts Paid$39,830
Total Fundraising Expense$3,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$21,056,354$6,038,307-$27,094,661
Occupancy$8,809,461$988,048-$9,797,509
Other Employee Benefits$3,213,974$946,405-$4,160,379
Other Expenses$2,169,803$172,317-$2,169,803
Payroll Taxes$1,591,639$486,825-$2,078,464
All Other Expenses$1,092,828$473,410-$1,566,238
Current Officers, Directors, Trustees, and Key Employees$932,189$267,323-$1,199,512
Insurance$927,814$107,084-$1,034,898
Fees for Services Other$315,917$589,405-$905,322
Information Technology$461,160$394,369-$855,529
Office Expenses$546,263$187,100-$733,363
Conferences and Meetings$345,217$268,850-$614,067
Fees for Services Legal$74,934$420,625-$495,559
Pension Plan Contributions$226,151$171,641-$397,792
Interest-$336,894-$336,894
Fees for Services Accounting-$276,340$3,000$279,340
Fees for Services Management$210,362--$210,362
Payments to Affiliates-$79,897-$79,897
Travel$50,889$28,977-$79,866
Advertising$19,865$34,183-$54,048
Grants to Domestic Orgs$39,830--$39,830
Total Functional Expenses$54,571,362$12,372,324$3,000$66,946,686
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Center for Urban Community Services Inc (cucs)New York, NY501(c)(3)General Support$0
Supportive Housing Network of New YorkNew York, NY501(c)(3)General Support$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliates$126,524,751
Lease Obligations$24,694,283
Deferred Compensation Payable$570,898
Other Liabilities$93,125
Security Deposits$51,653
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, Section A, Line 2

President & ceo, brenda rosen, and managing director of asset management, michael rosen, have a family relationship.

Form 990, Part VI, Section B, Line 11B

Organization's process used to review form 990 the form 990 was prepared by an independent accounting firm in conjunction with the organization's finance department. The form has been reviewed for completeness and accuracy regarding mission, program activities, financials and governance by members of the corporation's management. It has also been discussed and reviewed with the bgi audit chair. The final versions were made available to each member of the board of directors prior to filing with the internal revenue service. Discussion of form 990 requirements, contents and board responsibilities occur at an annual board meeting.

Form 990, Part VI, Section B, Line 12C

Enforcement of conflict of interest policy the policy and annual disclosure forms are distributed to all board members, officers and management staff. Each individual is required to sign and review the disclosure form and provide information about any relationships they may have with common ground management corp's other employees, and/or vendors that conduct business with common ground management corp. All submissions are reviewed by human resources to determine if a conflict exists; when a conflict arises, the individuals affected are prohibited from participating in the decision-making process related to any transaction occurring with the conflicted organization. Common ground management corp. Operates under the policy of its affiliate organization, breaking ground housing development fund corporation. Form 990, part vi, section b, lines 13 & 14: common ground management corp. Operates under the whistleblower and document retention policy of its affiliate organization, breaking ground housing development fund corporation.

Form 990, Part VI, Section B, Line 15

The board of directors of breaking ground housing development fund corporation reviews the compensation of the ceo. All jobs, except those reviewed by the board, within breaking ground housing development fund corporation are classified, based on the complexity and skill level required for the position. All such salaries are reviewed on an annual basis which corresponds to the performance review cycle. The compensation committee approves the salaries of all executive compensation based on the compensation review. Breaking ground housing development fund corporation believes that its compensation is competitive with other not-for-profit organizations of a similar scale and complexity. Breaking ground commissioned a compensation study in 2020; however, due to the pandemic, the compensation review was deferred. The organization has commissioned an updated executive compensation study in 2023.

Form 990, Part VI, Section C, Line 19

Common ground management corp. Makes its form 990 available to the public by retaining a copy at its place of business. The form 990 is likewise published on the internet at www.guidestar.org. The organization's financial statements, governing documents and conflict of interest policy are not ordinarily made available to the public, but, if requested, will be provided at management's discretion.

PART VIII, LINE 7:

In calendar year 2023, breaking ground wrote-off an investment in one of its low-incomes housing projects, resulting in a tax loss of $643,449 that is reported on form 990, part viii, line 7. This write-off impacted two breaking ground entities: breaking ground housing development fund ii and common ground management corp.

Filing and Contact Details

Filer

Filer Name
Common Ground Management Corp
EIN
13-3871134
Phone
2123899300
Address
505 EIGHTH AVENUE 5TH FLOOR, NEW YORK, NY 10018
Doing Business As
Breaking Ground Management

Signing Officer

Name
Kevin Moran
Title
CFO
Phone
2123899300
Signed
2024-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brenda Rosen
Formed
1995
Legal Domicile
Ny
Voting Board Members
7
Independent Board Members
5
Employees
1,074
Volunteers
0

Preparer

Firm
Grant Thornton Advisors LLC
Address
757 THIRD AVENUE 3RD FLOOR, NEW YORK, NY 10017-2013
Preparer
Scott Thompsett
Phone
2125990100
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1

Form 990, part iii, line 1, description of organization mission: common ground management corp. ("cgm") was organized on january 26, 1995, under section 402 of the not-for-profit corporation law of the state of new york. Cgm is a not-for-profit charitable organization exempt from income and excise taxes under section 501(c)(3) of the internal revenue code. Cgm was formed for the charitable purpose of managing low-income housing projects. It is also the central disbursement agent for all breaking ground entities.

FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS:

Street to home outreach street to home outreach program founded on the premise that housing is the essential first step to addressing the complex issues faced by chronically homeless individuals. Street to home is a systematic method of identifying and prioritizing for housing those who have been outdoors the longest and who have the highest risk of premature death on the streets. The chronically homeless are sometimes referred to as "hard to house" due to their non-responsiveness to traditional outreach efforts (e.g., offers of a night in the shelter or a warm meal) and the challenges to stability posed by severe and persistent mental illness, chronic health conditions and alcohol and substance abuse. By taking the time to gain the trust of chronically homeless individuals gradually over time, and offering housing without conditions (e.g., sobriety), street to home demonstrates that these individuals do want a home and can successfully secure and maintain permanent housing. The street to home model was pioneered by breaking ground in 2004 and adopted by the nyc department of homeless services as a citywide strategy in 2007. Through our street to home program, breaking ground makes contact with an average of 1,000 street homeless individuals and connects more than 300 individuals to housing, medical and mental health services, substance abuse counseling, and other essential supports each year. The caring, individually tailored attention clients receive at each stage of their journey from street to home ensures that more than 90% of people who breaking ground places remain stably housed. Breaking ground and its partners are responsible for covering the entire boroughs of brooklyn and queens, and one-third of manhattan. Our outreach and housing placement partners: *center for urban community services *goddard riverside

FORM 990, PART III, LINE 4B, PROGRAM SERVICE ACCOMPLISHMENTS:

Transitional housing safe havens are "low-threshold" transitional housing for chronically street homeless individuals who do not make use of traditional shelters: they have fewer requirements, making them attractive to those who are resistant to emergency shelter. It's optional and there aren't any pre-requisites. There are no curfews and more privacy than traditional shelter. Safe havens offer intensive supports to address mental health and substance use disorders, with the ultimate goal of moving each client into permanent housing. Safe havens are, thus, a crucial harm reduction/housing first resource to enable the most entrenched chronically homeless who have extreme reluctance to leave behind their unsheltered lives to accept help.

FORM 990, PART III, LINE 4C, PROGRAM SERVICE ACCOMPLISHMENTS:

Hasa services: hasa assists individuals living with aids or hiv illness to live healthier, more independent lives. The program can help clients with individualized service plans to target necessary benefits and provide support specific to their medical situation, enhancing their well-being. Hasa clients receive ongoing case management and are assigned to a caseworker at one of our hasa centers, with additional on-site services at our buildings. The service providers work with the assigned hasa case managers to ensure all clients receive the services they need to succeed. Hasa services include intensive case management and assistance in applying for public benefits and services, including medicaid, supplemental nutrition assistance program benefits, cash assistance, emergency transitional housing, non-emergency housing, rental assistance, home care and homemaking services, mental health and substance abuse screening and treatment referrals, employment and vocational services, transportation assistance, ssi or ssd application and appeal. Breaking grounds services a total of 391 hasa clients in its portfolio. Form 990, part iii, line 4d, other program services: scatter site living provides clients with special needs an opportunity to live in the community in an apartment setting while still receiving supportive services. These programs assist individuals with their reintegration into the community and move toward greater stability and independence. Clients work with case managers to develop mutually agreeable goals and service plans aimed at improving their individual lives. Some of the services provided include: *daily living skills and money management *positive social networking and family integration *medication management *vocational and educational services *health and medical services *crisis intervention *client self-advocacy queens drop-in center the queens drop-in center (qdic) is located at 100-32 atlantic avenue, richmond hill, ny 11416. The qdic operates 24/7 and has onsite security & maintenance staff, clinical services, primary care and psychiatric services. The program serves up to 15-20 people at any given time. Although it does not provide beds or sleeping units, clients are permitted to remain on-site 24/7. The qdic welcomes walk-in's and referrals from street outreach teams. Clients utilizing the qdic are homeless adults, and the program often serves as a first point of entry for people to access services. We offer bathrooms, three meals, on-site medical and psychiatric services as well as access to case management and housing placement services. Management services one of common ground management's core exempt purposes is to manage low-income housing projects on behalf of breaking ground housing development fund corporation and its related tax-exempt and partnership subsidiaries. The organization provides staffing support, financial management and other services to these subsidiaries pursuant to a management services agreement; these services are integral to enabling the various housing sites provide essential services to the homeless. Emergency stabilization beds the emergency stabilization beds programs are transitional housing capacity for unsheltered adults before individuals become entrenched at a street location. Similar to breaking ground's safe havens, emergency stabilization bed programs follows a "low-threshold" model, do not require curfews and provides more privacy than dorm-style shelters. The program provides case management support to move adults into permanent housing as soon as possible. Emergency stabilization bed programs are crucial resource that enables individuals experiencing street homelessness come inside more quickly and accept help. Expenses $6,583,044. Including grants of $0. Revenue $5,329,652.

FORM 990, PART XII:

Common ground management corp is included within the audited financial statements of its affiliated entity, breaking ground housing development fund corporation. Common ground management corp did not receive any federal awards, nevertheless, its affiliated entity did and thus the operations of common ground management corp were included within the omb circular a-133 audit received by breaking ground housing development fund corporation.

Financial Statement Notes

PART X, LINE 2:

Common ground management corp. Is included within the consolidated financial statements of its affiliate, breaking ground housing development fund corporation. The below fin-48 footnote is reproduced from the consolidated financial statements. Breaking ground follows guidance that clarifies the accounting for uncertainty in tax positions taken or expected to be taken in a tax return, including issues relating to financial statement recognition and measurement. This guidance provides that the tax effects from an uncertain tax position can only be recognized in the consolidated financial statements if the position is "more-likely-than-not" to be sustained if the position were to be challenged by a taxing authority. The assessment of the tax position is based solely on the technical merits of the position, without regard to the likelihood that the tax position may be challenged. Breaking ground is exempt from federal income tax under irc section 501(c)(3), though it is subject to tax on income unrelated to its exempt purpose, unless that income is otherwise excluded by the code. Breaking ground has processes presently in place to ensure the maintenance of its tax-exempt status; to identify and report unrelated income; to determine its filing and tax obligations in jurisdictions for which it has nexus; and to identify and evaluate other matters that may be considered tax positions. Breaking ground has determined that there are no material uncertain tax positions that require recognition or disclosure in the consolidated financial statements. In addition, breaking ground has not recorded a provision for income taxes as it has no material tax liability from unrelated business income activities.

Raw XML AppendixShowing 400 of 1,479 raw XML fields

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/Form990PartVIISectionAGrp/PersonNm5MICHAEL RYAN
IRS990/Form990PartVIISectionAGrp/PersonNm6JUDITH ROSENFELD
IRS990/Form990PartVIISectionAGrp/PersonNm7KEVIN MORAN
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt7CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt8CHIEF OPERATING OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt9VP, ASSET MANAGEMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt10VP, EXTERNAL AFFAIRS
IRS990/Form990PartVIISectionAGrp/TitleTxt11VP, PROPERTY MANAGEMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt12VP, PROPERTY MANAGEMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt13VP, HUMAN RESOURCES
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IRS990/ProgramServiceRevenueGrp/Desc0TENANT HOUSING (GOV'T CONTRACTS)
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IRS990/ProgramServiceRevenueGrp/Desc3LOW INCOME HOUSING RENTAL INCOME
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt22925728
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3709503
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4455300
IRS990/ProgSrvcAccomActy2Grp/Desc0SEE SCHEDULE O
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt018150916

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