Hempfield Apartments South

“Community action partnership of mercer county (the parent company of hempfield apartments south) is acting as a management agent for hempfield apartments south. They pay substantially all the expenses of the apartment building and bill the organization for the expenses and invoices paid for the operation of the building.”

“The return was reviewed by the board of directors before filing.”

“The conflict of interest policy has been adopted. The policy is annually signed by the board of directors.”

“Process for determing compensation: this organization has no employees; all wages are contracted out, and then reimbursed. Therefore, the determination of compensation is made by community action partnership of mercer county who manages the apartment building. They determine compensation by review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision process.”

“Form 990 and form 1023 are available at the business office during regular business hours.”

“Hempfield apartments south makes its governing documents, conflict of interest policy, and financial statements available to the public during regular business hours at 75 south dock st, sharon, pa.”

“Whistleblower policy & document retention policy: community action partnership of mercer county, the sponsoring agency, provides management services to the organization. A written whistleblower and document retention and destruction policy have been adopted by community action partnership of mercer county.”

“Wages & employee benefits: hempfield apartments south does not have any employees. However, community action partnership of mercer county pays substantially all the expenses of the apartment building and bills the organization for wages and related payroll taxes and benefits. Because of this, there are "0" employees listed on page one of the tax return, but an amount on "other salaries and wages" of $23,614 -(line 7 of part ix) and "employee benefits" of $5,543 -(line 9 of part ix) and "payroll taxes" of $1,686 -(line 10 of part ix).”

“Oversight of audit/selection of accountant: the organization has not changed its oversight process of the audit or its method of selection of an independent accountant.”