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ObjectId: 202121379349307457 - Submission: 2021-05-17
TIN: 23-2687223
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to
www.irs.gov/Form990
for instructions and the latest information.
OMB No. 1545-0047
20
19
Open to Public Inspection
Name of the organization
PEOPLE'S EMERGENCY CENTER COMMUNITY
DEVELOPMENT CORPORATION
Employer identification number
23-2687223
Part I
Identification of Disregarded Entities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Total income
(e)
End-of-year assets
(f)
Direct controlling
entity
Part II
Identification of Related Tax-Exempt Organizations.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Exempt Code section
(e)
Public charity status
(if section 501(c)(3))
(f)
Direct controlling
entity
(g)
Section 512(b)(13) controlled entity?
Yes
No
(1)
PEOPLE'S EMERGENCY CENTER
325 N 39TH STREET
PHILADELPHIA
,
PA
19104
23-2017882
PROVIDE EMERGENCY SERVICES INCLUDING FOOD AND SHELTER TO WOMEN AND CHILDREN
PA
501(C)(3)
LINE 7
No
(2)
THE PEC FOUNDATION
325 N 39TH STREET
PHILADELPHIA
,
PA
19104
23-2851068
INVEST FUNDS AND MAKE GRANTS TO PEC AND PEC CDC
PA
501(C)(3)
LINE 12C, III-FI
No
(3)
BIG DAISY CORPORATION
325 N 39TH STREET
PHILADELPHIA
,
PA
19104
27-1010116
AFFORDABLE HOUSING PROJECT FOR FORMERLY HOMELESS INDIVIDUALS
PA
501(C)(3)
LINE 7
PEOPLE'S EMERGENCY CENTER
No
(4)
ROWAN HOUSE
325 N 39TH STREET
PHILADELPHIA
,
PA
19104
22-2735410
HOLDS INTERESTS IN AFFORDABLE HOUSING
PA
501(C)(3)
LINE 12C, III-FI
No
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2019
Page 2
Schedule R (Form 990) 2019
Page
2
Part III
Identification of Related Organizations Taxable as a Partnership.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
(1)
IMANI HOMES LP
325 N 39TH STREET
PHILADELPHIA
,
PA
19104
23-2803609
RENTAL OF AFFORDABLE HOUSING
PA
PEOPLE'S EMERGENCY CENTER
RELATED
-100,381
1,888,373
No
No
98.990 %
(2)
SAUNDERS PARK LP
325 N 39TH STREET
PHILADELPHIA
,
PA
19104
23-2832235
RENTAL OF AFFORDABLE HOUSING
PA
PEOPLE'S EMERGENCY CENTER
RELATED
No
No
(3)
4050 APARTMENTS LP
325 N 39TH STREET
PHILADELPHIA
,
PA
19104
37-1763854
RENTAL OF AFFORDABLE HOUSING
PA
PEOPLE'S EMERGENCY CENTER
RELATED
No
No
(4)
PENNROSE - PEC LLC
C/O PENNROSE PROPERTIES LLC ONE BRE
PHILADELPHIA
,
PA
19121
52-2413223
CORPORATE GENERAL PARTNER
PA
N/A
RELATED
No
No
(5)
CLOISTERS III HOUSING PARTNERSHIP LP
3900 HAVERFORD AVENUE
PHILADELPHIA
,
PA
19104
20-2530985
RENTAL OF AFFORDABLE HOUSING
PA
PENNROSE - PEC LLC
RELATED
No
No
Part IV
Identification of Related Organizations Taxable as a Corporation or Trust.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Type of entity
(C corp, S corp,
or trust)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Percentage
ownership
(i)
Section 512(b)(13) controlled entity?
Yes
No
(1)
SAUNDERS PARK GENERAL PARTNER INC
325 N 39TH STREET
PHILADELPHIA
,
PA
19104
23-2687223
CORPORATE GENERAL PARTNER
PA
PEOPLE'S EMERGENCY CENTER
C
No
(2)
IMANI GP INC
325 N 39TH STREET
PHILADELPHIA
,
PA
19104
23-2822853
CORPORATE GENERAL PARTNER
PA
PEOPLE'S EMERGENCY CENTER
C
No
(3)
GUARD ASSOCIATES INC
325 N 39TH STREET
PHILADELPHIA
,
PA
19104
27-1953977
CORPORATE GENERAL PARTNER
PA
PEOPLE'S EMERGENCY CENTER
C
No
(4)
TWO MARKS INC
325 N 39TH STREET
PHILADELPHIA
,
PA
19104
82-3110992
CORPORATE GENERAL PARTNER
PA
PEOPLE'S EMERGENCY CENTER
C
No
Schedule R (Form 990) 2019
Page 3
Schedule R (Form 990) 2019
Page
3
Part V
Transactions With Related Organizations.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note.
Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1
During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a
Receipt of
(i)
interest,
(ii)
annuities,
(iii)
royalties, or
(iv)
rent from a controlled entity
.....................
1a
No
b
Gift, grant, or capital contribution to related organization(s)
............................
1b
No
c
Gift, grant, or capital contribution from related organization(s)
............................
1c
No
d
Loans or loan guarantees to or for related organization(s)
............................
1d
Yes
e
Loans or loan guarantees by related organization(s)
............................
1e
Yes
f
Dividends from related organization(s)
............................
1f
No
g
Sale of assets to related organization(s)
............................
1g
No
h
Purchase of assets from related organization(s)
............................
1h
No
i
Exchange of assets with related organization(s)
............................
1i
No
j
Lease of facilities, equipment, or other assets to related organization(s)
.......................
1j
Yes
k
Lease of facilities, equipment, or other assets from related organization(s)
......................
1k
No
l
Performance of services or membership or fundraising solicitations for related organization(s)
.....................
1l
Yes
m
Performance of services or membership or fundraising solicitations by related organization(s)
.................
1m
Yes
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s)
...................
1n
Yes
o
Sharing of paid employees with related organization(s)
............................
1o
Yes
p
Reimbursement paid to related organization(s) for expenses
............................
1p
No
q
Reimbursement paid by related organization(s) for expenses
............................
1q
No
r
Other transfer of cash or property to related organization(s)
............................
1r
No
s
Other transfer of cash or property from related organization(s)
............................
1s
No
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization
(b)
Transaction
type (a-s)
(c)
Amount involved
(d)
Method of determining amount involved
(1)
SAUNDERS PARK LP
D
594,321
ENDING BALANCE
(2)
IMANI HOMES LP
D
143,198
ENDING BALANCE
(3)
4050 APARTMENTS LP
D
130,257
ENDING BALANCE
Schedule R (Form 990) 2019
Page 4
Schedule R (Form 990) 2019
Page
4
Part VI
Unrelated Organizations Taxable as a Partnership.
Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity
(b)
Primary activity
(c)
Legal domicile
(state or foreign
country)
(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)
(e)
Are all partners
section
501(c)(3)
organizations?
(f)
Share of total income
(g)
Share of
end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
Yes
No
Schedule R (Form 990) 2019
Page 5
Schedule R (Form 990) 2019
Page
5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. (see instructions).
Return Reference
Explanation
Schedule R (Form 990) 2019
Additional Data
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