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← CALCUTTA HOUSE

Form 990 for tax year 2023

Filed by CALCUTTA HOUSE.

Totals

Total revenue
$265,755
Total expenses
$186,349
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$0
Investment income
$0
Other revenue
$265,755
Total assets, end of year
$1,882,570
Total liabilities, end of year
$1,327,561
Net assets or fund balances, end of year
$555,009
Program services expenses (Part IX)
$137,904
Management and general expenses
$48,445
Fundraising expenses
$0
Program service expenses (Part III)
$137,904

Program services were 74.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 3 · Investment income

    total $0

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6a · Gross rents

    real property $115,812

  • 6c · Rental income or loss

    real property $115,812 · personal property $0

  • 6d · Net rental income or loss

    total $115,812 · related or exempt $115,812 · unrelated business $0 · excluded $0

  • 7d · Net gain or loss

    total $0

  • 8a · Fundraising events: gross income

    $0

  • 8b · Fundraising events: direct expenses

    $0

  • 8c · Net income from fundraising events

    total $0

  • 9a · Gaming: gross income

    $0

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

    total $0

  • 10a · Gross sales of inventory

    $0

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $0

  • 11a · Other revenue: MISCELLANEOUS INCOME

    total $149,943 · related or exempt $149,943

  • 11e · Other revenue, total

    $149,943

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0

  • 2 · Grants to domestic individuals

    total $0

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $0

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $0

  • 8 · Pension plan contributions

    total $0

  • 9 · Other employee benefits

    total $0

  • 10 · Payroll taxes

    total $0

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $29,240 · management and general $29,240

  • 11c · Fees: accounting

    total $4,043 · management and general $4,043

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $0

  • 12 · Advertising and promotion

    total $0

  • 13 · Office expenses

    total $1,906 · program services $1,722 · management and general $184

  • 14 · Information technology

    total $450 · program services $405 · management and general $45

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $19,785 · program services $17,945 · management and general $1,840

  • 17 · Travel

    total $0

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $0

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $127,896 · program services $115,106 · management and general $12,790 · fundraising $0

  • 23 · Insurance

    total $3,029 · program services $2,726 · management and general $303

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $128,900 · end of year $198,626

  • 2 · Savings and temporary cash investments

    beginning of year $0 · end of year $0

  • 3 · Pledges and grants receivable

    beginning of year $0 · end of year $0

  • 4 · Accounts receivable

    beginning of year $0 · end of year $279,589

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $0 · end of year $0

  • 10a · Land, buildings and equipment: cost or other basis

    $4,145,786

  • 10b · Land, buildings and equipment: accumulated depreciation

    $2,741,431

  • 10c · Land, buildings and equipment, net

    beginning of year $2,010,056 · end of year $1,404,355

  • 11 · Investments: publicly traded securities

    beginning of year $0 · end of year $0

  • 12 · Investments: other securities

    beginning of year $0 · end of year $0

  • 13 · Investments: program-related

    beginning of year $0 · end of year $0

  • 14 · Intangible assets

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $0 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $4,766 · end of year $5,260

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $43,239 · end of year $43,239

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $1,429,005 · end of year $1,279,062

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $186,343 · end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year $475,603 · end of year $555,009

  • 28 · Net assets with donor restrictions

    beginning of year $0 · end of year $0

Mission and programs · 2023

Mission

SERVICES FOR AIDS PATIENTS

  • PROVIDE A LIVE-IN SHELTER FOR PERSONS TERMINALLY ILL WITH THE AIDS VIRUS. EFFECTIVE JULY 1, 2019, CALCUTTA HOUSE RECEIVED PERMISSION FROM UNITED STATES DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT TO CHANGE THE RESIDENTIAL HOUSING MODEL FROM PROJECT-BASED RENTAL ASSISTANCE TO TENANT-BASED RENTAL ASSISTANCE ("TBRA"). EFFECTIVE OCTOBER 1, 2019, ALL OPERATIONS AND PROGRAM ACTIVITIES EXCEPT THOSE RELATED TO THE NEW TBRA PROGRAM OF CALCUTTA HOUSE WERE TRANSFERRED TO ITS SOLE MEMBER, PUBLIC HEALTH MANAGEMENT CORPORATION. THE TBRA PROGRAM ENDED IN OCTOBER 2020.

    Expenses $137,904 · Revenue $115,812

As filed on the 2023 return.

Listed in Part VII

  • Richard Cohen

    CEO (THRU 12/31/2023)

    Total calculated
    $1,584,308,468
    From this org
    $0
    From related orgs
    $1,584,258,277
    Other
    $50,191
    Hours/week
    1 + 39.75 related

    Schedule J breakdown matched by us

    Base
    $0 + $1,087,484 related
    Bonus
    $0 + $1,155,580 related
    Other
    $0 + $1,582,015,213 related
    Deferred
    $0 + $37,100 related
    Nontaxable benefits
    $0 + $13,091 related
    Filer's total
    $0 + $1,584,308,468 related

  • Celeste Collins

    CHIEF HR & INCLUSION OFFICER

    Total calculated
    $902,448
    From this org
    $0
    From related orgs
    $840,933
    Other
    $61,515
    Hours/week
    1 + 39.75 related

    Schedule J breakdown matched by us

    Base
    $0 + $672,466 related
    Bonus
    $0 + $161,524 related
    Other
    $0 + $6,943 related
    Deferred
    $0 + $36,085 related
    Nontaxable benefits
    $0 + $25,430 related
    Filer's total
    $0 + $902,448 related

  • Robert Block

    BOARD MEMBER

    Total calculated
    $843,416
    From this org
    $0
    From related orgs
    $788,980
    Other
    $54,436
    Hours/week
    1 + 39.75 related

    Schedule J breakdown matched by us

    Base
    $0 + $612,301 related
    Bonus
    $0 + $169,530 related
    Other
    $0 + $7,149 related
    Deferred
    $0 + $29,020 related
    Nontaxable benefits
    $0 + $25,416 related
    Filer's total
    $0 + $843,416 related

  • Lauren Lambrugo

    COO

    Total calculated
    $719,223
    From this org
    $0
    From related orgs
    $654,757
    Other
    $64,466
    Hours/week
    1 + 39.75 related

    Schedule J breakdown matched by us

    Base
    $0 + $532,348 related
    Bonus
    $0 + $119,989 related
    Other
    $0 + $2,420 related
    Deferred
    $0 + $39,036 related
    Nontaxable benefits
    $0 + $25,430 related
    Filer's total
    $0 + $719,223 related

  • Jill Schulson

    CHIEF LEGAL OFFICER

    Total calculated
    $696,119
    From this org
    $0
    From related orgs
    $640,361
    Other
    $55,758
    Hours/week
    1 + 39.75 related

    Schedule J breakdown matched by us

    Base
    $0 + $513,034 related
    Bonus
    $0 + $125,032 related
    Other
    $0 + $2,295 related
    Deferred
    $0 + $36,061 related
    Nontaxable benefits
    $0 + $19,697 related
    Filer's total
    $0 + $696,119 related

  • Sara Molina-Robinson

    CHIEF EDUCATION OFFICER

    Total calculated
    $588,037
    From this org
    $0
    From related orgs
    $543,144
    Other
    $44,893
    Hours/week
    1 + 39.75 related

    Schedule J breakdown matched by us

    Base
    $0 + $444,771 related
    Bonus
    $0 + $93,236 related
    Other
    $0 + $5,137 related
    Deferred
    $0 + $37,136 related
    Nontaxable benefits
    $0 + $7,757 related
    Filer's total
    $0 + $588,037 related

  • Christina Hayden

    BOARD MEMBER

    Total calculated
    $493,489
    From this org
    $0
    From related orgs
    $423,937
    Other
    $69,552
    Hours/week
    1 + 39.75 related

    Schedule J breakdown matched by us

    Base
    $0 + $324,656 related
    Bonus
    $0 + $98,700 related
    Other
    $0 + $581 related
    Deferred
    $0 + $44,572 related
    Nontaxable benefits
    $0 + $24,980 related
    Filer's total
    $0 + $493,489 related

  • Michael Pearson

    CEO (EFF 01/01/2024)

    Total calculated
    $380,893
    From this org
    $0
    From related orgs
    $380,893
    Other
    $0
    Hours/week
    1 + 39.75 related

    Schedule J breakdown matched by us

    Base
    $0 + $379,157 related
    Bonus
    $0
    Other
    $0 + $1,736 related
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $380,893 related

  • Daniel Radich

    BOARD MEMBER

    Total calculated
    $189,415
    From this org
    $0
    From related orgs
    $189,415
    Other
    $0
    Hours/week
    1 + 39.75 related

    Schedule J breakdown matched by us

    Base
    $0 + $189,415 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $189,415 related

  • vAUGHN PATTERSON

    bOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 37.5 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4b · Supplemental nonqualified retirement plan
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 4B:
PAYMENTS WERE DETERMINED IN CONCERT WITH PHMC'S OVERALL PAY PRACTICE FOR SENIOR MANAGEMENT TO INCLUDE QUALIFIED PENSION PLAN AND SOCIAL SECURITY AMOUNTS WITH THE GOAL OF A 53% REPLACEMENT INCOME RATIO. THIS PLAN WAS APPROVED AT BOARD EXECUTIVE/COMPENSATION MEETINGS AND SUBSEQUENT BOARD OF DIRECTORS' MEETINGS.
PART I, LINE 5:
PHMC STAFF EVALUATIONS ARE BASED UPON A PERFORMANCE MANAGEMENT SYSTEM WHICH ESTABLISHES MILESTONES, OBJECTIVES, COMPETENCIES, AND RATES ACCORDINGLY. IN ADDITION, AN EXECUTIVE BONUS PLAN WAS APPROVED BY THE BOARD PERSONNEL COMMITTEE AND APPLIES TO PHMC MANAGING DIRECTORS AND ABOVE. THIS PLAN IS DESIGNED TOWARDS BOTH INDIVIDUAL AND OVERALL PERFORMANCE AND IS BASED UPON PERFORMANCE CRITERIA WHICH RECOGNIZE BOTH SPECIFIC PROGRAM/COMPONENT/AFFILIATE GOALS AND OVERALL PHMC FINANCIAL/ADMINISTRATIVE GOALS.
PART I, LINE 6:
PHMC STAFF EVALUATIONS ARE BASED UPON A PERFORMANCE MANAGEMENT SYSTEM WHICH ESTABLISHES MILESTONES, OBJECTIVES, COMPETENCIES, AND RATES ACCORDINGLY. IN ADDITION, AN EXECUTIVE BONUS PLAN WAS APPROVED BY THE BOARD PERSONNEL COMMITTEE AND APPLIES TO PHMC MANAGING DIRECTORS AND ABOVE. THIS PLAN IS DESIGNED TOWARDS BOTH INDIVIDUAL AND OVERALL PERFORMANCE AND IS BASED UPON PERFORMANCE CRITERIA WHICH RECOGNIZE BOTH SPECIFIC PROGRAM/COMPONENT/AFFILIATE GOALS AND OVERALL PHMC FINANCIAL/ADMINISTRATIVE GOALS.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • PHMC 4601 INC

    C CORP · SEE PART VII · DE · 100% owned · controlled entity

    Directly controlled by SEE PART VII

Provenance

Return type
form_990
Tax year
2023
Filed
15 May 2025
IRS schema version
2023v6.0
Source object
202541359349317729

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