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Wilmington Area Rebuilding Ministry, Inc. - 8.8.2022August 8, 2022 New Hanover County Finance Department 230 Government Center Drive, Suite 165 Wilmington, NC 28403 To the Workforce Housing Advisory Committee: On behalf of WARM’s board and staff, I am pleased to submit our application for the Workforce Housing Services Program. WARM’s emergency repair services offer a cost-effective, scattered site component to the WHSP portfolio that can begin in January 2023. As a NC Licensed General Contractor, WARM has the same high standards as for-profit contractors. Materials used on WARM sites are comparable to market rate home construction materials. Licensed professionals, skilled construction workers, and talented tradespeople complete or oversee every project to ensure quality control. Since 1996, WARM’s volunteers and staff have completed urgent, safety-related repairs at no charge to over 1800 families by leveraging significant financial resources and donated labor from individuals, corporations, churches, and civic groups. WARM has the capacity to successfully administer millions of dollars in government funding, as demonstrated by our years of receiving and reporting on complex government programs. Our homeowners have invested tens of thousands of dollars in their homes, bringing their own leverage to the project. With leveraged resources like these already secured, New Hanover County can expect a high return on their investment in WARM. For example, a recent WARM rebuild in downtown Wilmington to repair damage from Hurricane Florence cost $15,500 and preserved a home valued at $220,000. WARM is a solid choice for Workforce Housing Services Program per criteria in the RFP. Financial Feasibility. WARM has the financial resources already leveraged and can begin work right away. Development and Management Team. Financial and Construction Directors each have 30 or more years experience in their areas of expertise, bringing best practices that are critical to WARM’s track record of excellence. Development Quality. Over 1800 projects completed since 1996, all of which pass local building codes, demonstrating quality of materials and workmanship. Many of these projects were also inspected by grantmaking agencies such as NC Housing Finance Agency. NHC Housing Goals. With my background in housing development and perspective on the City of Wilmington’s Planning Commission, I know we can’t build our way out of this affordable housing crisis. In the time it takes to build 50 new units, 100 could be lost to deferred maintenance and/or storm damage. Preserving and improving existing housing stock is the most efficient method of addressing the lack of affordable, workforce housing stock. We are excited about the opportunity to be a part of this historic and transformative program. Thank you for considering our application. I encourage you to contact me with any questions or concerns. Sincerely, JC Lyle, MBA Executive Director Wilmington Area Rebuilding Ministry, Inc. – Success Story for Working Adult Rebuild 1 of 2 Ms. K, age 28, is the single mother of an 8-year-old son. In March 2020, as the COVID-19 lockdowns and school closings were in their early stages, she was forced to leave her job as a day care worker to stay at home with her son. She needed to keep him safe from potential infections because his asthma made him high risk for contracting Covid. He also needed fulltime care and supervision while he adjusted to attending the second grade remotely. Once she left her job, Ms. K’s only income was just $500 per month child support from her ex-husband, only 10% AMI. Her new boyfriend became abusive, forcing her to demand that he leave her home. Today, she is still unemployed, caring for her young son, and relying on help from family and SNAP benefits to supplement child support and keep a roof over their heads. Ms. K bought her home three years ago, just as Hurricane Florence struck, causing leaks in her roof and flood damage. Interior water damage was caused by the roof leaks as well as damaged plumbing, leading her walls and floors to weaken and rot. Her home did not have central air conditioning, forcing her to use an electric heater in the winter. Drafty windows meant the house was always cold, and she was always anxious that the heater would pose a threat to her son’s safety. Window air conditioning units barely touched the heat of summer. Fortunately for Ms. K, a friend told her about WARM. Her home was quickly assessed, funding was allocated from the City of Wilmington and NC Emergency Management. Contractors installed a new HVAC system and repaired the roof. But most of the work performed for WARM homeowners is completed by caring volunteers, like the group of Realtors that came to Ms. K’s house to repair her floors. Wilmington Area Rebuilding Ministry, Inc. – Success Story for Working Adult Rebuild 2 of 2 NC REALTORS® Gives Back Day is an annual event for local Realtor associations and their members to come together and participate in a housing-related service project. The Cape Fear Realtors joined forces with WARM for 2021’s Day of Service. Members came to Ms. K’s home to repair, rebuild, and make her home safe and healthy, for her and her young son. Cape Fear Realtor members worked at two sites that day. To show our appreciation, WARM board members provided lunch and snacks. WARM field staff supervised their work so that the finished project will pass any relevant inspections and will last for years. Learn more about the Cape Fear Realtor’s partnership with WARM: https://www.capefear.realtor/pages/warm-your-neigborhood/ WHSP – 8/8/2022 Wilmington Area Rebuilding Ministry, Inc. page 1 of 9 Workforce Housing Services Program Applicant Information 1. Name/Doing Business As: Wilmington Area Rebuilding Ministry, Inc. 2. Type of Applicant: Private Incorporated Non-Profit Agency with IRS 501(c)(3) Designation 3. Applicant Established Date & State: 1996, North Carolina 4. Organization Principal Contact Name, Title: JC Lyle, Executive Director In addition to the above, non-profit organizations must provide (see attachments): 1. 501(c)3 Determination letter 2. List of Board Members with terms 3. Organization by-laws 4. Articles of Incorporation 5. Current year operating budget 6. Most recent financial statement/federal tax return 7. Map of Proposed Sites – WARM Waiting List – New Hanover County 8. Project Budget 9. Letters of Support 10. Resumes Project Summary 1. Project Name: The Most Efficient Strategy to Improve Workforce Housing Stock: Rebuild It 2. Location map clearly indicating the project site or program area: See attached (7.a and 7.b) Map of Working Age Adults and Map of WARM Waiting List. Properties are scattered throughout the county, on land that was zoned single-family decades ago. They are not concentrated outside the city, far from work and other amenities. More rural sites were built or purchased by individuals who prefer that location, often on land that has been in the family for many years. Applications are accepted on an ongoing basis and will be reviewed for their potential inclusion in WHSP during the grant period. Sites for WARM’s emergency repairs for income eligible clients qualify for our program after the homeowner approaches us with urgent, safety-related home repair needs. WARM is working with City of Wilmington Code Enforcement to reach out to homeowners about our program before their home is targeted for demolition. WARM currently has one site under construction that had been listed “unfit” by City of Wilmington Code Enforcement. Another site that had been reported to Code Enforcement is under review for our services now. Without immediate, emergency repairs, these properties will continue to deteriorate, WHSP – 8/8/2022 Wilmington Area Rebuilding Ministry, Inc. page 2 of 9 resulting in demolition and forcing the residents to leave. NHC and the City lose an affordable housing unit and some former homeowners will become homeless. Others will leave a low-cost or paid-off mortgage for much higher rent, often in equally poor conditions. 3. Total Project Cost: $2,181,050 – 1/1/2023-12/31/2024 4. Workforce Housing Services Program Funding Requested : $502,000 from 1/1/2023- 12/31/2024 5. Is the project supported by any other New Hanover County Funding? New Hanover County Non-County Agency Funding FY 22/23 - $50,000 for existing programs Funding from WHSP will be directed toward new projects focusing on Workforce Housing. 6. Loan/Grant terms and interest rate request: WARM is requesting a grant of $502,000 to provide WHSP services. WARM services are provided at no cost to those who qualify. Qualifications include owner-occupancy for 3 years or more and income verification. WARM does not profit from its services and depends on grants like this one for Workforce Housing to fulfill our mission. 7. Project Type: Emergency repair of single-family units for income eligible clients.  please include types of emergency repairs that will be supported by the proposed program Urgent, safety-related repairs for deteriorating owner-occupied homes improves stock that might be declared unfit and face demolition, forcing the owner into homelessness. WARM services restore health and safety to residents living in substandard housing. Repairs to severe housing conditions (see descriptions below) that pose the greatest risk to the structural integrity of the home and residents health will be prioritized:  roof repair/replacement;  HVAC repair/replacement;  septic or plumbing repairs to restore clean drinking water and waste disposal;  wall/window/door/floor repair/replacement to improve heating and cooling efficiency and to eliminate access by vermin;  replacement of nonfunctioning household appliances;  pest control when bedbugs or other pests prevent safe entry by WARM volunteers. Just since 1/1/2022, WARM has repaired or replaced 19 roofs, 20 heat/air systems, repaired plumbing problems from leaking pipes to overflowing septic system for 17 New Hanover County households. Our waiting list in New Hanover County is 50 households long. Timely repairs make homes more storm resilient. The cost to repair an aging roof before it experiences hurricane force winds is significantly less than the cost to replace the roof and repair the damage resulting from leaks throughout the home. Before Hurricane Florence made landfall, North Carolina had a shortage of 190,000 affordable housing units, in its WHSP – 8/8/2022 Wilmington Area Rebuilding Ministry, Inc. page 3 of 9 wake there’s a shortage of 300,000 units. Since 9/1/2018, WARM served 226 NHC households damaged by Hurricane Florence; in 2022, 18 NHC households still have lingering damage from Hurricane Florence urgently requiring repair. These families purchased homes or remained in the family home for years, even for generations. Equity in the home sustains wealth for the current owner and their heirs. Strong community bonds formed through childhood experiences, marriages, births, and deaths, shared worship, and shared support during times of trouble create stable environments for children to grow and thrive. The City of Wilmington has approximately 230 active cases, including 30-60 owner occupants, that are at risk of demolition or foreclosure that could still be salvaged. Homes that are severely deteriorating; privately-owned or under life-time rights by low-income residents; single-family homes will qualify for this funding.  Healthy North Carolina 2030, pp. 56-58, described severe housing conditions: untreated wastewater (effluent) surfacing outdoors or backing up into a home is a pathogen exposure concern and may also contaminate drinking water, wells and nearby surface water; lack of kitchen facilities and inability to cook within the home has been connected to food insecurity and poor nutrition; environmental triggers, such as exposure to mold, pests (cockroaches, mice, dust mites), chemicals, dust, pet dander, secondhand smoke and thirdhand smoke - which lingers in carpets, drapes and other surfaces and can re-aerate - can exacerbate asthma and may be worsened by overcrowding, which increases risk of respiratory infections and psychological stressors that impact chronic conditions. Project Narrative Please provide a description of the project. Project Design: WARM will implement the WSHP project utilizing standards and procedures that meet high home construction standards, ensuring these units will pass relevant inspections and last for decades. WARM will model the WHSP on NC Housing Finance Agency's Essential Single-Family Rehabilitation Loan Pool (ESFR) program.* WARM has successfully managed six county-wide ESFR contracts including over 70 single family rebuilds costing up to $40,000 each. In 2022 WARM was awarded two new ESFR contracts – New Hanover County and Duplin County. In 2021, NCHFA honored WARM with the Housing North Carolina Award, honoring the best in affordable housing development, in the Home Ownership Impact category. NCHFA provided a Letter of Support for WARM’s application to WHSP. The flexibility of the WHSP funds will enable WARM to assist those who fall through the cracks of ESFR and other funding sources, such as young families, and allow us to overcome barriers that other grants don't cover, such as treating bed bugs. WHSP – 8/8/2022 Wilmington Area Rebuilding Ministry, Inc. page 4 of 9  Applicants must meet the basic criteria of household income less than 80% of the area median income (AMI) for the county, own a home in New Hanover County for at least (3) years and reside in it, and all household members, aged 18 and older, must pass a criminal background check.  WARM mobilizes hundreds of volunteers who donate labor valued at over $300,000 per year, allowing us to complete repairs at a substantial discount off the standard market rate. Volunteers will participate in the WHSP program. Volunteers always work under the direct supervision of a trained construction supervisor, who ensures the work will meet market standards and pass relevant inspections.  WARM will act as the General Contractor for each unit and invite bids from licensed contractors who are part of an “Approved Contractor/Vendor Registry.”  WARM’s Procurement and Disbursement Policy is available upon request, and outlines a fair and open bidding process for interested subcontractors.  Site-built and off frame modular units listed as real property are eligible for WHSP funding. Manufactured housing is eligible for assistance if the foundation and utility hookups are permanently affixed including removal of all transporting equipment (e.g. wheels, axles, tongue) and installation of a masonry foundation and tie-downs.  The property must be free of environmental hazards and other nuisances as defined by all applicable codes or regulations, or any such hazards or nuisances must be corrected as part of the rehabilitation of the home. Qualified WARM construction staff will determine the presence of any known environmental hazards/nuisances on the site and if they can be removed through rehabilitation.  Properties cannot be located in the right-of-way of any impending or planned public improvements. WARM’s staff will assist in making this determination.  The property cannot be located on a site that is endangered by mudslides, landslides or other natural or environmental hazards. If needed, qualified WARM construction staff will work with the owner to make this determination.  The property may be located in the 100-year flood plain if the lowest finished floor level (verified by an elevation certificate provided by the owner) is above the base flood elevation and the property will be covered by flood insurance. The property must comply with New Hanover County’s flood plain ordinance. All things considered equal, properties located outside the 100 year flood plain will be given priority over properties located in the 100 year flood plain. (WARM will verify whether the home is in the flood plain.)  A lead hazard evaluation must be performed on every home selected for rehabilitation that was built before 1978.  Sub-contractors, such as roofing contractors, HVAC contractors, and electrical or plumbing contractors, performing work funded under WHSP are responsible for meeting all local requirements for permits and inspections. All work done under the program must be performed to meet NC State Residential Building Code standards.  During a post construction conference, qualified WARM personnel will deliver all owner's manuals and warranties on equipment and materials, review operating and maintenance requirements for the new equipment, materials and appliances, and discuss general WHSP – 8/8/2022 Wilmington Area Rebuilding Ministry, Inc. page 5 of 9 maintenance of the home. The owner will have the opportunity to ask final questions about the work. 1. Project timeline: Sites are being evaluated now. Specific sites will be chosen after receipt of funding. Repairs will begin in January 2023. WARM has 19 sites owned by low-wage working adults with an average 33.29% AMI that qualify for WSHP and simply need the funding to start construction. WARM accepts applications year round and will review new applications for WHSP eligibility as funds allow. Improving existing workforce housing stock is the quickest, most cost-effective, efficient strategy available to address our community’s affordable housing crisis. Time-consuming pre-construction issues will delay the start of new housing projects well into 2023. Built homes already have expensive infrastructure in place – streets, sewers, power lines, streetlights. Neighborhoods are already zoned for single-family housing. Schools and grocery stores are already in place. Every day, WARM begins the approval process for new applications from low-income (50% or less AMI) homeowners in New Hanover County whose homes need urgent, safety-related repairs or accessibility modifications. Households move efficiently through our program from application through completed rebuild over a period of weeks or months, with new applications coming in daily. Date Milestone Activity October 2022 Board makes funding allocation decision WARM is selected to receive funding November 2022 WARM is notified of the actual award and prepares a final Project Budget Directors review funding available and make the initial selection of projects that fit the goals of WHSP and fit within final budgetary constraints Volunteers are scheduled for WHSP rebuilds January 2023 First WHSP repair project is underway WARM construction supervisors and volunteers make emergency repairs to a home for an income-eligible homeowner. Project expenses are tracked throughout the repair process for accurate reporting. 1/1/2023 – 12/31/2023 Materials, contractors, and volunteers are assigned to new WHSP projects Repairs continue 25-30 homes are repaired, improving stock of affordable housing WHSP – 8/8/2022 Wilmington Area Rebuilding Ministry, Inc. page 6 of 9 New applications accepted 1/1/2024 - 12/31/2024 Materials, contractors, and volunteers are assigned to new WHSP projects Repairs continue 25-30 homes are repaired, improving stock of affordable housing UPON REQUEST FINAL REPORT PROJECT IS CLOSED OUT 2. Number of Units/Households to be Assisted: Over a period of two years of WHSP funding, WARM will make emergency repairs for 55-60 single-family homes with income-qualifying, working adult homeowners. In NHC’s 2021/2022 fiscal year, WARM served 59 households, leveraging funding from sources including NC Department of Emergency Management (for hurricane damage), AARP, NC Office of State Budget Management’s Disaster Recovery Act, Disabled American Veterans Charitable Trust, and NCHFA’s ESFR and URP programs. Significant funding has already been leveraged for 60-70 homes in NHC; new funding from WSHP increases that total by 60 homes, and allows low-wage, working poor adults who don’t qualify for ESFR or URP funding to be served through new WHSP programming. 3. Strategic Goal Addressed: Improving affordable housing stock by making emergency repairs for income-qualifying homeowners. For WHSP, “affordable” means housing that can be purchased and owned by working adults. Low-wage working adults, many with families, are the essential workers we all came to value more highly during the worst of the Covid-19 epidemic. The North Carolina Housing Coalition’s (NCHC) 2021 NHC profile says 26% of homeowners have difficulty affording their housing costs. The people least able to afford housing are the most essential workers: childcare and health care workers; teachers; police; food prep workers; construction workers. The average salary of these positions is less than NHC’s AMI ($76,200). Police officers ($46,900) and teachers ($47,620), earn 61% AMI or less, and would qualify for home repairs under the WHSP program. Since these critical, hard-working individuals are already struggling to pay their mortgage and utilities, expensive home repairs including regular maintenance are put off. If too much time goes by, the home falls increasingly into disrepair, developing severe housing problems, becoming substandard, unsafe, and considered “unfit” according to the City of Wilmington Code Enforcement. (In our response to question #7 under Project Type, unfit housing is described in detail, including the impact on physical health.) Workforce housing is home to residents with babies, young children, teenagers, and elderly grandparents. The AMI increases for each additional household member, but wages do not WHSP – 8/8/2022 Wilmington Area Rebuilding Ministry, Inc. page 7 of 9 increase according to family size. Thus, the police officer with two children at home is even more cost-burdened than the one who is single. In the first three years of life, children can experience developmental harm that lasts a lifetime due to poor housing quality. The result can be emotional and behavioral problems, which manifest themselves through anxiety, depression, and other internalizations in some children, and more outwardly aggressive behaviors and rule breaking in others. Poor-quality housing may create stress for parents, increase their own mental health problems, and limit their ability to regulate family activities. (Housing Matters, 2017) Frail elderly household members are especially vulnerable to extremes of heat or cold resulting from inadequate or nonexistent HVAC. Leaks around doors and windows reduce efficiency of heat and air conditioning, causing harmful temperature extremes that can result in death. Buckling floors are dangerous trip hazards for individuals of any age with disabling conditions, poor balance, or overall weakness. By improving existing affordable housing stock, WHSP will improve life long outcomes for children, their parents, the elderly, and the surrounding community. 4. All households/units served have an Area Median Income of 80% or less: Yes. Anticipated household/unit mix:  Are any households/units to be served at a lower Area Median Income target? Please describe the household/unit mix. For example, 10 units at or below 80%, 10 units at or below 60%, and 5 units at or below 30%. Since 1/1/2022, in New Hanover County, WARM has served 51% with AMI 30% or less; 35% with AMI of 31% - 50%; and 14% with AMI of 51%-80%. We estimate, based on past experience, 60 houses = 30 AMI 30% or less; 21 AMI 30-50%; 8 AMI 51-80%. WARM will improve the stock of affordable single-family homes unless NHC decides to include mobile homes or semi-detached town homes in the Workforce Housing Services Program. Households will have a mix of incomes, from a maximum of 80% AMI, to households with less than 30% AMI. Some of our households have no income at all. The owner/applicant must own and live in the home and have lived there a minimum of three years. 5. Is the project anticipated to accept household/units with vouchers: N/A 6. Will the units be preserved in affordability beyond 15 years: Yes. New appliances and systems will have a manufacturer’s warranty; exterior and structural repairs will extend the life of the home. Major systems in WARM’s scope include: structural support, roofing, cladding and weatherproofing, plumbing, electrical, and heating/cooling systems. Many of the homes WARM has repaired were built in the 1920s and have remained in the family since then. Others were built in the 1970s or later, survived more than one hurricane, then reached a point of deterioration that must be addressed before the home is declared unfit WHSP – 8/8/2022 Wilmington Area Rebuilding Ministry, Inc. page 8 of 9 and risks being demolished. Over 50% of WARM homeowners have paid off their mortgage and look forward to providing their heirs with a valuable asset. Some families share this asset by offering lifetime rights to a family member who has few financial resources. 7. How WHSP funding will expand existing program and/or projects (if applicable): Eligibility requirements for many of WARM’s government grants focus on household members who are 62 years of age or older, handicapped, disabled, and frail elderly homeowners who need essential accessibility modifications to remain in their homes. This can mean low-wage working homeowners are too young to qualify, even when their income is less than 50% AMI and their home is not safe. WHSP funding only comes with income limitations, which will mean projects for younger working families living in substandard housing will have a source of funding. Additional Information 1. Project/Program Budget – See attachment #7 2. Resume of staff who will manage the project: see attachments 10a-10d for resumes for the Executive Director, Director of Construction, Construction Manager (ESFR), Director of Homeowner Services, and Director of Finance. Summary of expertise:  JC Lyle, Executive Director: 13 years directing WARM; nine years residential/commercial design and permitting experience; Board Member, Housing Partnership, State of North Carolina; Chair, Planning Commission, City of Wilmington  Tom Burns, Director of Construction: North Carolina General Contractor, #69399; RRP Lead Certification #173524; Certified Rehabilitation Specialist, PHRANC; 42 years construction experience, including 11 years with WARM  Phil Godshall, Construction Manager, ESFR projects: RRP certified and RRP certified trainer; CAPS certified; 23 years owner/builder/contractor for residential properties; 4 years with WARM  Kim Gore, Director of Homeowner Services: post-disaster case management experience since 2018; two years with WARM qualifying homeowners and assessing properties  Sheryl Byrd, Director of Finance: 34 years accounting experience, including 6 years with WARM 3. Three examples of past experience, including project title, description, number of units/households assisted, project year, and location: 1- North Carolina Department of Public Safety-Emergency Management - $400,000 Hurricane Florence disaster recovery funding in New Hanover, Pender, and Brunswick Counties; 98 units served; Project Year – 2019-2022 WHSP – 8/8/2022 Wilmington Area Rebuilding Ministry, Inc. page 9 of 9 2- North Carolina Housing Finance Agency – Essential Single-Family Rehab Loan Pool 1027 – $190,000 initial award, $543,739 after accessing loan pool funding Urgent, safety-related, accessibility home repairs for special needs populations with income of 80% AMI or less; 17 units; Project Year – 2019-2022 (extended because additional funding became available) 3- North Carolina Housing Finance Agency Urgent Repair Program 2037 - $200,000 Urgent, safety related repairs and accessibility modifications for special needs homeowners at 50% or less AMI, 50% of units must be at 30% or less AMI; Project Year – 2020-2021 4- City of Wilmington - $85,506 Urgent, safety-related repairs and accessibility modifications for homeowners at 50% or less AMI, living in home minimum 3 years; Project Year - FY 2020/2021 and 2020/2022 (amount renews every two years) 4. Letters of support from other funding sources: see attached letters from North Carolina Housing Finance Agency, NC Dept of Public Safety-Emergency Management, the City of Wilmington, and the United Way of the Cape Fear Area. 5. Evidence site is suitable for proposal, and is not impacted by environmental problems (if applicable): N/A WARM will be working on existing units 6. Evidence of appropriate zoning for proposed project (if applicable) – N/A – existing housing already within appropriate zoning 7. Approved site plan for project site (if applicable) – N/A – all repairs will be completed on existing housing stock – see attached maps of WARM’s waiting list for New Hanover County *North Carolina Housing Finance Agency - Essential Single-Family Rehabilitation Loan Pool: The North Carolina Housing Finance Agency is a self-supporting public agency that finances affordable housing opportunities for North Carolinians whose needs are not met by the market. Since its creation in 1973 by the General Assembly, the Agency has financed more than 318,830 affordable homes and apartments, totaling $30.1 billion. Essential Single-Family Rehabilitation Loan Pool (ESFRLP) funds are available to qualified organizations during each funding cycle to finance moderate home rehabilitations for low- and moderate-income homeowners who are elderly or have other special needs. The Notice of Funding Availability (NOFA) is announced in the last quarter of each calendar year. The Agency serves 33–34 counties annually on a three-year rotating basis, pending the availability of HOME program funds. Nonprofit organizations, local governments or a regional council of governments may be eligible to apply for the ESFRLP during each funding cycle. Successful applicants are currently awarded a set-aside of $162,000 for three home rehabilitation projects, with the potential of receiving additional funds on a first-come, first-served basis. Last First Beginning of board service End of current 2- year term Limit (three 2- year terms)Office in 2022 Armour Jermaine 4/27/2020 12/31/2023 12/31/2025 Beakes Jeremy 1/1/2018 12/31/2023 12/31/2023 Bunn Jackson 4/1/2021 12/31/2022 12/31/2026 Chambers Charles 3/23/2022 12/31/2023 12/31/2027 Dixon Brenda 5/18/2022 12/31/2023 12/31/2027 Friedman Carl 5/1/2019 12/31/2022 12/31/2026 Heath Drew 1/1/2018 12/31/2023 12/31/2023 Jones Murray 9/16/2020 12/31/2022 12/31/2026 Lysik Alexandra 1/1/2017 12/31/2022 12/31/2022 Mattox Mandy 5/1/2019 12/31/2022 12/31/2024 President- Elect Newkirk Tracey 1/1/2018 12/31/2023 12/31/2023 President Richardson Alisha 1/1/2021 12/31/2022 12/31/2026 Secretary Robinson Lisa 1/1/2022 12/31/2023 12/31/2027 Skipper Brooke 1/1/2018 12/31/2023 12/31/2023 Immediate Past President Suozzi Samantha 3/1/2019 12/31/2022 12/31/2024 Treasurer Zalob Michael 4/11/2022 12/31/2023 12/31/2027 WARM Board of Directors with Terms - 2022 WA R M , I n c . 20 2 2 ( A p p r o v e d 1 1 / 2 2 / 2 0 2 1 ) O p e r a t i n g B u d g e t b y F u n d i n g S o u r c e Lo c a l Mu n i c i p a l i t i e s (A ) NC H F A - E S F R (A ) NC H F A U R P (i n c l u d i n g H C H ) (A ) HO P P ( P ) NC Em e r g e n c y Mg m t ( A ) In c o m e Ch u r c h / C i v i c G i v i n g $9 5 , 0 0 0 $9 5 , 0 0 0 Ch u r c h / C i v i c G i v i n g Co r p o r a t e G i v i n g * $2 7 2 , 5 0 0 $2 7 2 , 5 0 0 Co r p o r a t e G i v i n g * In d i v i d u a l G i v i n g $1 3 0 , 0 0 0 $1 3 0 , 0 0 0 In d i v i d u a l G i v i n g Ev e n t s $8 0 , 0 0 0 $8 0 , 0 0 0 Ev e n t s Gr a n t s & C o n t r a c t s $0 $1 1 2 , 7 5 3 $6 0 0 , 0 0 0 $4 0 0 , 0 0 0 $4 6 8 , 3 1 6 $5 0 , 0 0 0 $3 3 0 , 1 0 0 $1 , 9 6 1 , 1 6 9 Gr a n t s & C o n t r a c t s To t a l f u n d i n g a v a i l a b l e $5 7 7 , 5 0 0 $1 1 2 , 7 5 3 $6 0 0 , 0 0 0 $4 0 0 , 0 0 0 $4 6 8 , 3 1 6 $5 0 , 0 0 0 $3 3 0 , 1 0 0 $2 , 5 3 8 , 6 6 9 To t a l I n c o m e Ex p e n s e s Fa c i l i t i e s & E q u i p m e n t $3 6 , 3 6 0 $2 1 , 3 8 0 $9 , 6 0 0 $9 , 6 0 0 $3 9 , 9 9 0 $3 , 2 9 5 $1 2 0 , 2 2 5 Fa c i l i t i e s & E q u i p m e n t Op e r a t i o n s $2 5 , 6 8 0 $6 0 , 2 4 0 $4 , 8 0 0 $4 , 8 0 0 $5 0 , 1 8 6 $1 9 , 1 3 8 $1 6 4 , 8 4 4 Op e r a t i o n s In s u r a n c e $1 9 , 1 2 0 $4 , 6 9 3 $1 6 , 8 0 0 $1 6 , 8 0 0 $5 , 8 6 0 $4 , 7 2 7 $6 8 , 0 0 0 In s u r a n c e Sa l a r i e s / B e n e f i t s - A d m i n / D e v $2 8 8 , 4 4 0 $2 2 6 , 6 6 0 $5 1 5 , 1 0 0 Sa l a r i e s & B e n e f i t s - A d m i n / D e v Sa l a r i e s / B e n e f i t s - P r o g r a m $1 6 1 , 4 4 0 $9 , 7 2 0 $1 9 4 , 4 0 0 $1 9 4 , 4 0 0 $2 9 4 , 4 2 0 $4 4 , 5 2 0 $8 9 8 , 9 0 0 Sa l a r i e s / B e n e f i t s - P r o g r a m Ma t e r i a l s & C o n t r a c t o r s $1 1 , 0 0 0 $1 6 , 0 0 0 $3 6 0 , 0 0 0 $1 6 0 , 0 0 0 $5 4 , 0 0 0 $5 0 , 0 0 0 $2 9 , 6 0 0 $6 8 0 , 6 0 0 Ma t e r i a l s & C o n t r a c t o r s Ot h e r P r o j e c t C o s t s $1 0 , 4 6 0 $7 2 0 $1 4 , 4 0 0 $1 4 , 4 0 0 $2 3 , 8 6 0 $2 , 1 6 0 $6 6 , 0 0 0 Ot h e r P r o j e c t C o s t s To t a l E x p e n s e B u d g e t $5 5 2 , 5 0 0 $1 1 2 , 7 5 3 $6 0 0 , 0 0 0 $4 0 0 , 0 0 0 $4 6 8 , 3 1 6 $5 0 , 0 0 0 $3 3 0 , 1 0 0 $2 , 5 1 3 , 6 6 9 To t a l E x p e n s e s Ne t t o R e s e r v e s $2 5 , 0 0 0 $0 $0 $0 $0 $0 $0 $2 5 , 0 0 0 Ne t t o R e s e r v e s Ke y : NC H F A = N o r t h C a r o l i n a H o u s i n g F i n a n c e A g e n c y (A ) = A p p r o v e d ES F R = E s s e n t i a l S i n g l e F a m i l y R e h a b i l i t a t i o n (P ) = P e n d i n g / O n g o i n g F u n d r a i s i n g UR P = U r g e n t R e p a i r P r o g r a m HO P P = H e a l t h y O p p o r t u n i t i e s P i l o t P r o g r a m HC H = H o p e C o m e s H o m e * C o r p o r a t e G i v i n g i n c l u d e s C o r p o r a t e F o u n d a t i o n s ( f o r m e r l y i n c l u d e d i n Pr i v a t e F o u n d a t i o n G r a n t s ) Ca t e g o r y Ge n e r a l Fu n d s ( P ) GO V E R N M E N T C O N T R A C T S Pr i v a t e Fo u n d a t i o n Gr a n t s ( P ) TO T A L S Ca t e g o r y ( R e p e a t e d f o r co n v e n i e n c e ) Pa g e 1 WILMINGTON AREA REBUILDING MINISTRY, INC. Audited Financial Statements for the year ended December 31, 2021 (with comparative totals for 2020) Table of Contents Independent Auditor’s Report ......................................................................................... 3-4 Financial Statements Statement of Financial Position ............................................................................. 5 Statement of Activities ........................................................................................... 6 Statement of Functional Expenses ......................................................................... 7 Statement of Cash Flows ........................................................................................ 8 Notes to the Financial Statements .................................................................... 9-16 Independent Auditor’s Reports on Internal Control and Compliance Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards .................. 17-18 Schedule of Expenditures of Federal and State Awards ...................................... 19 Notes to the Schedule of Expenditures of Federal and State Awards ................. 20 3 4918 Oleander Drive Wilmington, NC 28403 (910) 508 0630 nbearman@bearmancpa.com INDEPENDENT AUDITOR’S REPORT To the Board of Directors Wilmington Area Rebuilding Ministry, Inc. Wilmington, North Carolina Opinion We have audited the accompanying financial statements of Wilmington Area Rebuilding Ministry, Inc. (WARM), a nonprofit organization, which comprise the statement of financial position as of December 31, 2021, and the related statements of activities, functional expenses, and cash flows, for the year then ended, and the related notes to the financial statements. In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of WARM as of December 31, 2021, and the changes in its net assets and its cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America. Basis for Opinion We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of WARM and to meet our other ethical responsibilities in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about WARM’s ability to continue as a going concern within one year after the date that the financial statements are available to be issued. Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements, including omissions, are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. 4 (910) 508 0630 nbearman@bearmancpa.com 4918 Oleander Drive Wilmington, NC 28403 In performing an audit in accordance with generally accepted auditing standards, we: Exercise professional judgment and maintain professional skepticism throughout the audit. Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of WARM’s internal control. Accordingly, no such opinion is expressed. Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about WARM’s ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control related matters if we identified any during the audit. Prior Year Summarized Comparative Information We have previously audited WARM’s 2020 financial statements and our report dated April 28, 2021 expressed an unmodified opinion on those audited financial statements. In our opinion, the summarized comparative information presented herein as of and for the year ended December 31, 2020, is consistent, in all material respects, with the audited financial statements from which it has been derived. Other Matters Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. The accompanying Schedule of Expenditures of Federal and State Awards is presented for purposes of additional analysis as required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and is not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the Schedule of Expenditures of Federal and State Awards is fairly stated in all material respects in relation to the financial statements as a whole. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated May 11, 2022, on our consideration of WARM’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering WARM’s internal control over financial reporting and compliance. Wilmington, North Carolina May 11, 2022 Wilmington Area Rebuilding Ministry, Inc. Statement of Financial Position as of December 31, 2021 (with comparative totals for 2020) 2021 2020 Assets Cash and Cash Equivalents (Note 3c) 729,428$ 708,262$ Accounts Receivable (Note 5) 260,026 272,075 Due from Related Party (Note 13) 39,169 13,827 Prepaid Expenses 22,327 776 Property & Equipment, net (Note 6) 871,909 868,867 Total Assets 1,922,859$ 1,863,807$ Liabilities & Net Assets Liabilities Accounts Payable & Accrued Liabilities (Note 7) 205,959$ 196,019$ Notes Payable (Note 9) 405,138 423,489 Total Liabilities 611,097 619,508 Net Assets Without Donor Restrictions (Note 3b) 1,157,104 1,043,823 With Donor Restrictions (Note 3b and 11) 154,658 200,476 Total Net Assets 1,311,762 1,244,299 Total Liabilities & Net Assets 1,922,859$ 1,863,807$ The accompanying notes are an integral part of these financial statements. - 5 - Wilmington Area Rebuilding Ministry, Inc. Statement of Activities for the year ended December 31, 2021 (with comparative totals for 2020) Without Donor Restrictions With Donor Restrictions 2021 Total 2020 Total Revenue Grants and Contributions (Note 5 and 11) 548,487$ 149,700$ 698,187$ 362,545$ Government Grants & Contracts (Note 5 and 11) 289,560 817,028 1,106,588 900,317 Disaster Recovery Funds (Note 5 and 11) - 1,234,933 1,234,933 779,156 Other Income 20,268 - 20,268 11,153 Net Assets Released from Restriction for Operations 990,831 (990,831) - - Net Assets Released from Restriction for Disaster Recovery 1,256,648 (1,256,648) - - Total Revenue 3,105,794 (45,818) 3,059,976 2,053,171 Expense Program (Note 3e) 2,533,317 - 2,533,317 1,554,535 Management & General (Note 3e) 156,910 - 156,910 129,359 Fundraising (Note 3e) 302,286 - 302,286 228,896 Total Expense 2,992,513 - 2,992,513 1,912,790 Change in Net Assets 113,281 (45,818) 67,463 140,381 Net Assets Beginning of Year 1,043,823 200,476 1,244,299 1,103,918 Net Assets End of Year 1,157,104$ 154,658$ 1,311,762$ 1,244,299$ The accompanying notes are an integral part of these financial statements. - 6 - Wilmington Area Rebuilding Ministry, Inc. Statement of Functional Expenses for the year ended December 31, 2021 (with comparative totals for 2020) Expense Type Program Management & General Fundraising 2021 Total 2020 Total Wages and Benefits 917,947$ 113,842$ 176,502$ 1,208,291$ 1,026,357$ Rebuilding Contracted Services 715,278 - - 715,278 402,046 Rebuilding Project Materials 679,841 - - 679,841 179,810 Professional Services 1,948 22,546 51,186 75,680 16,894 Facilities & Equipment 56,110 5,875 8,665 70,650 84,819 Office & General 84,010 7,598 56,034 147,642 115,001 Insurance 42,351 5,015 8,359 55,725 41,513 Interest (Note 9) 11,341 1,120 1,540 14,001 14,644 Depreciation (Note 6) 24,491 914 - 25,405 31,706 2,533,317$ 156,910$ 302,286$ 2,992,513$ 1,912,790$ Total Expenses The accompanying notes are an integral part of these financial statements. - 7 - Wilmington Area Rebuilding Ministry, Inc. Statement of Cash Flows for the year ended December 31, 2021 (with comparative totals for 2020) 2021 2020 Cash Flows from Operating Activity Change in Net Assets 67,463$ 140,381$ Adjustments to reconcile the change in net assets to net cash used in operating activities: Depreciation 25,405 31,706 Changes in certain assets and liabilities: Accounts Receivable 12,049 (38,919) Due from Related Party (25,342) 7,479 Prepaid Expenses (21,551) 6,500 Accounts Payable & Accrued Expenses 9,940 18,713 Net Cash Provided by Operating Activities 67,964 165,860 Cash Flows from Investing Activities Property & Equipment Purchases (28,447) (3,518) Net Cash Used in Investing Activities (28,447) (3,518) Cash Flows from Financing Activities Payments on Long-term Debt (18,351) (25,035) Net Cash Used in Financing Activities (18,351) (25,035) Net Increase in Cash 21,166 137,307 Cash and Cash Equivalents, beginning of year 708,262 570,955 Cash and Cash Equivalents, end of year 729,428$ 708,262$ The accompanying notes are an integral part of these financial statements. - 8 - Wilmington Area Rebuilding Ministry, Inc. Notes to the Financial Statements December 31, 2021 See Independent Auditor’s Report - 9 - 1. Organization Wilmington Area Rebuilding Ministry, Inc. (WARM) is a North Carolina nonprofit organization incorporated in March 1998. The organization is exempt from income taxes under the Internal Revenue Service Code Section 501(c)(3). As such, contributions to the organization are tax deductible. 2. Mission WARM repairs, rebuilds, and makes homes accessible; and inspires service, generosity and hope. WARM envisions a community where all homeowners are safe in their homes. WARM serves Brunswick, New Hanover, Onslow and Pender Counties of North Carolina. To qualify for WARM services, homeowners must have a household income at or below 50% of the area median income for their county of residence and must reside in their homes and have owned them for at least three years. In 2021, WARM volunteers performed home repair projects for 185 households. 3. Summary of Significant Accounting Policies The organization prepares its financial statements in accordance with generally accepted accounting principles promulgated in the United States of America (U.S. GAAP) for not-for-profit organizations using the accrual basis of accounting. As such, revenues are recorded when earned and expenses are recorded when incurred. The significant accounting and reporting policies used by the organization are described below to enhance the usefulness and understandability of the financial statements. 3a. Use of Estimates The preparation of financial statements requires management to make estimates and assumptions that affect the reported amounts of revenues and expenses during the reporting period and the reported amounts of assets and liabilities at the date of the financial statements. On an ongoing basis, the organization’s management evaluates the estimates and assumptions based upon historical experience and various other factors and circumstances. The organization’s management believes that the estimates and assumptions are reasonable in the circumstances; however, the actual results could differ from those estimates. 3b. Net Asset Classes The Financial Accounting Standards Board Accounting Standards Codification (FASB ASC) topic 958, “Not-for-Profit Entities,” requires the reporting of an organization’s activities by net asset class. The financial statements report net assets and changes in net assets based upon the existence or absence of restrictions on use that are placed by its donors, as follows: Wilmington Area Rebuilding Ministry, Inc. Notes to the Financial Statements December 31, 2021 See Independent Auditor’s Report - 10 - Net assets without donor restrictions are resources available for use in general operations and not subject to donor (or certain grantor) restrictions. The only limits on their use are the broad limits resulting from the nature of the organization, the environment in which it operates, the purposes specified in its corporate documents and its application for tax-exempt status, and any limits resulting from contractual agreements with creditors and others that are entered into in the course of its operations. Net assets with donor restrictions are resources that are subject to donor (or certain grantor) - imposed restrictions. Some donor-imposed restrictions are temporary in nature, such as those that will be met by the passage of time or other events specified by the donor. Other donor- imposed restrictions are permanent in nature, where the donor stipulates that resources be maintained in perpetuity. Donor-imposed restrictions are released when a restriction expires, that is, when the stipulated time has elapsed, when the stipulated purpose for which the resource was restricted has been fulfilled, or both. As of December 31, 2021, the organization held no net assets with permanent donor restrictions. See Note 11 for a discussion of other donor- restricted net assets held as of December 31. 3c. Cash and Cash Equivalents WARM considers short-term, interest bearing, highly liquid investments with original maturities of three months or less to be cash equivalents for purposes of financial statement presentation. At various times during the year, WARM’s cash balance in financial institutions exceeded the Federal Deposit Insurance Corporation (FDIC) insurance limit of $250,000 per depositor. These financial institutions have strong credit ratings and management believes that the credit risks related to these deposits are minimal. 3d. Contributions, Grant and Contracts Contributions, including unconditional promises to give, are recognized when received. All contributions are reported as increases in unrestricted net assets unless the use of the contributed assets is specifically restricted by the donor (see Note 3b, previously). Also see Note 11, Restrictions on Net Assets. Contributed services are only recorded if they meet the requirements for recognition (such as if they require specialized skills). These requirements are outlined in FASB ASC 958-605-25-16, “Contributed Services.” While the many members of WARM’s volunteer workforce are a critical element of its operating success, their services do not meet the criteria for recognition and are, therefore, not reflected in the financial statements. Wilmington Area Rebuilding Ministry, Inc. Notes to the Financial Statements December 31, 2021 See Independent Auditor’s Report - 11 - 3e. Functional Allocation of Expenses The Statement of Activities presents expenses by functional classification (program, management and general, and fundraising). Expenses that can be identified with a specific program or support service are charged directly to that program or support service. Costs common to multiple functions have been allocated among the various functions benefited using an objective basis for these expense categories: Expense Category Method of Allocation by Function Wages & Benefits Time and effort (e.g. staff members’time tracking) Office & General Time and effort Facilities & Equipment Usage of space (e.g. square footage by function) The Statement of Functional Expenses presents these same expenses by both the functional category (program, management and general, and fundraising) and by natural classification (e.g. wages, contracted services). Management and General activities include the functions necessary to provide support for the organization’s program. These include those that provide governance (Board of Directors), oversight, business management, financial recordkeeping, budgeting, legal services, human resource management, and similar activities that ensure an adequate working environment and an equitable employment program. Fundraising activities include publicizing and conducting fundraising campaigns; maintaining donor lists; conducting special fundraising events; and other activities involved with soliciting contributions from corporations, foundations, individuals, and others. WARM sponsors occasional special events to raise awareness of its mission and to raise funds for the organization. In recognizing special events revenue, WARM follows the guidance provided by FASB ASC-958-605, Revenue Recognition. WARM considers its events to be on- going and central to its operations and therefore records revenues at the gross amount. All costs of the events appear within the fundraising category on the Statement of Functional Expenses. 3f. Property & Equipment WARM capitalizes property and equipment costing more than $5,000. Lesser amounts are expensed. Purchased property and equipment is capitalized at cost. Donations of property and equipment are recorded as contributions at their estimated fair value. Such donations are reported as unrestricted contributions unless the donor specifically restricts the asset’s use. Also see Note 6, Property & Equipment. Wilmington Area Rebuilding Ministry, Inc. Notes to the Financial Statements December 31, 2021 See Independent Auditor’s Report - 12 - 3g. Operating Lease Commitments WARM has elected, as allowed by ASC 842-20-25-2, not to recognize right-of-use assets and lease liabilities for short-term leases (that is, leases with terms of 12 months or less). As such, future scheduled payments under short-term lease arrangements, or the corresponding rights-of- use, are not displayed on the Statement of Financial Position. 3h. Prior Year Information The financial statements display prior-year, summarized information for comparative purposes. The prior year information is presented in total but not by net asset class (with and without donor restrictions). Such information does not include sufficient detail to constitute a presentation in conformity with generally accepted accounting principles. Accordingly, such information should be read in conjunction with WARM’s financial statements for the year then ended, from which the summarized information is derived. 4. Liquidity and Availability As of December 31, 2021, WARM’s financial assets that will become available within one year for general expenditure totaled $988,923 as shown in the table below: Total Cash & Cash Equivalents $ 729,428 Accounts Receivable 299,195 less Building Fund donations 39,700 Total Available $ 988,923 WARM has not reduced the available amount by $114,958 of other restricted net assets because the specific restrictions relate to budgeted initiatives in 2022 and therefore will be available for general expenditures such as payroll. In 2021, the organization had average daily expenses of $8,129, excluding depreciation. Therefore, the $988,923 of available financial assets could theoretically fund operations for 122 days at 2021 expenditure levels. As part of WARM’s liquidity management plan, cash in excess of daily requirements may be invested in short-term investments and money market funds. 5. Grants & Contributions WARM receives its funding from a wide base of support that includes many individuals, businesses, churches, civic organizations, and foundations. During 2021, it received $698,187 of private grants and contributions for regular operations. Wilmington Area Rebuilding Ministry, Inc. Notes to the Financial Statements December 31, 2021 See Independent Auditor’s Report - 13 - Additionally, WARM continued to receive significant support for its disaster relief efforts related to 2018’s Hurricane Florence which created widespread damage to the region. During 2021, it received an additional $1,234,933 of donations for disaster recovery, including $1,163,577 of NC State emergency funding, which brought the total since September 2018 to $3,162,946. In addition, it recorded $1,035,233 of government grants and contracts for its regular operations including: $284,905 from the State-appropriated North Carolina Housing Trust Funds through the North Carolina Housing Finance Agency (NCHFA). The funds are to be used by WARM to provide urgent repairs to homes in the local region during 2021 and 2022. Also see Note 11, Restrictions on Net Assets. $396,794 from the U.S. Department of Housing and Urban Development (HUD) administered by the NCHFA to provide essential single-family home rehabilitation and disaster recovery. These grants are reimbursement-based. $189,856 from the U.S. Small Business Administration through the Paycheck Protection Program (PPP). The loan proceeds were received by WARM in April 2021 and were used to cover payroll costs and other eligible expenses over a 24-week period ending in September 2021. As such, following the guidance provided by ASC 958-605, Not-for- Profit Entities: Revenue Recognition, WARM has recorded the funding as grant revenue since all conditions for forgiveness had been met as of December 31,2021. Accounts Receivable The accounts receivable balance of $260,026 consists primarily of grants awarded prior to year- end for which the organization had yet to receive payment as of December 31. Management believes all amounts are fully collectible. Accordingly, no provision is made for uncollectible amounts. 6. Property and Equipment The property and equipment balance of $871,909 is stated at cost and consists of the categories in the following table. Depreciation is computed on a straight-line basis over the useful lives of the assets (5 years for equipment, 15 to 39 years for buildings and improvements). Depreciation expense totaled $25,405 and appears as a line item on the Statement of Functional Expenses. Wilmington Area Rebuilding Ministry, Inc. Notes to the Financial Statements December 31, 2021 See Independent Auditor’s Report - 14 - Property & Equipment Summary Land $ 590,973 Land Improvements 85,664 Building 117,094 Building Improvements 77,701 Machinery & Equipment 139,904 $ 1,011,336 Less accumulated depreciation (139,427) Total $ 871,909 7. Accounts Payable and Accrued Liabilities The accounts payable and accrued liabilities balance of $205,959 consists of operational accounts payable of $126,746 and payroll and related liabilities of $79,213. 8. Line of Credit WARM maintains a line of credit with First Citizens Bank to assist with seasonal cash flow needs. The line has a credit limit of $30,000. There was no outstanding balance as of December 31, 2021. 9. Long-Term Debt WARM’s debt totals $405,138 and consists of the following notes payable: First Citizen’s Bank loan with a principal balance of $299,133 to assist in the purchase of real estate at 6955 Market Street in Wilmington, North Carolina (see Note 6). The loan has an interest-only payment provision at a fixed rate of 3.25% per annum. After the interest-only period, monthly payments of $2,938 are due until the loan matures in August 2022, when a final balloon payment of $258,395 is due. South State Bank loan with a principal balance of 99,122 due in monthly installments of $1,259, including interest at a fixed rate of 3.6% per annum. The loan is secured by the property at 5058 Wrightsville Avenue, Wilmington, NC. The loan matures in November 2025, when a final balloon payment of $51,526 is due. Two loans from local banks for the purchase of program vehicles and equipment with outstanding balances totaling $6,882. The loans are due to be paid in full between 2022 and 2023 and are at a fixed rate of 3.25%. Wilmington Area Rebuilding Ministry, Inc. Notes to the Financial Statements December 31, 2021 See Independent Auditor’s Report - 15 - Future scheduled maturities of long-term debt are as follows: FY 2022 $ 316,822 FY 2023 13,090 FY 2024 12,608 FY 2025 62,618 FY 2026 Total $ 405,138 10. Retirement Plan WARM provides a simplified employee retirement plan to its employees. It matches employee contributions to the plan up to three percent of each participant’s qualified wages for the fiscal year. In 2021, WARM contributed $25,621 and this expense is included in the line item “Payroll” on the Statement of Functional Expenses. 11. Restrictions on Net Assets During the year, funds totaling $2,247,479 that were initially restricted for a variety of uses were expended for their intended purposes and released from restriction. These appear as the two “Net Assets Released from Restriction” line items on the Statement of Activities. The following table summarizes the restricted activity by type for 2021: Restriction Type Prior Year Balance 12/31/20 Current Year Contributions Released from Restriction Restricted Fund Balance 12/31/21 Disaster Relief 21,715 1,234,933 (1,256,648) 0 Urgent Repair & Rehabilitation Programs 148,203 771,974 (863,778) 56,399 Building Fund 25,000 89,700 (75,000) 39,700 Other Restricted 5,558 105,054 (52,053) 58,559 Total Restricted 200,476 2,201,661 (2,247,479) 154,658 Wilmington Area Rebuilding Ministry, Inc. Notes to the Financial Statements December 31, 2021 See Independent Auditor’s Report - 16 - 12. Income Taxes The organization is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code. Additionally, it does not generate business income unrelated to its exempt purpose and therefore has made no provision for income taxes or uncertain tax positions in the financial statements. There are no federal or state tax audits of the organization in progress and WARM believes it is not subject to tax examinations for fiscal years prior to 2018. 13. Related Party Transactions During the year 2021, WARM provided contracted services to its sister organization, Hope Comes Home, a nonprofit corporation, in the amount of $167,619. A total of $39,169 of this amount was outstanding at year-end and is reported as the line item “Due from Related Party” on the Statement of Financial Position. WARM and Hope Comes Home have separate boards of directors but share one executive director and common facilities. However, the financial statements of the two entities are not consolidated based on the guidance provided by Financial Accounting Standards Board Accounting Standards Codification (FASB ASC) topic 810, “Consolidation.” Presentation of consolidated financial statements is required when one entity controls and has an economic interest in the other entity. Since Hope Comes Home receives independent funding from the North Carolina Housing Finance Agency (NCHFA), an economic interest does not exist and therefore consolidation is not required. 14. Subsequent Events In March 2022, WARM entered into an agreement with Monteith Construction Corporation to design and build a new facility for future program and administrative needs, consisting of two structures on 3.5 acres located at 6955 Market Street in Wilmington, NC – a two-story, 10,000 square-foot office building and a one-story, 14,000 square-foot pre-engineered building – and accompanying site work. WARM’s budget for the project is approximately $4 million. WARM has evaluated events that have occurred subsequent to the statement of financial position date (December 31, 2021) and through the date that the Independent Auditor’s Report was available to be issued (May 11, 2022). No other events have occurred during that period that would require adjustments to the audited financial statements or disclosures in these notes. 4918 Oleander Dr. Wilmington, NC 28403 - 17 - (910) 508-0630 nbearman@bearmancpa.com INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS To the Board of Directors Wilmington Area Rebuilding Ministry, Inc. Wilmington, North Carolina We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of Wilmington Area Rebuilding Ministry, Inc. (WARM), a nonprofit organization, which comprise the statement of financial position as December 31, 2021, and the related statements of activities, functional expenses, and cash flows, for the year then ended, and the related notes to the financial statements, and have issued our report thereon dated May 11, 2022. INTERNAL CONTROL OVER FINANCIAL REPORTING In planning and performing our audit of the financial statements, we considered WARM’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of WARM’s internal control. Accordingly, we do not express an opinion on the effectiveness of WARM’s internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet is important enough to merit attention by those charged with governance. Our consideration of the internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. 4918 Oleander Dr. Wilmington, NC 28403 - 18 - (910) 508-0630 nbearman@bearmancpa.com COMPLIANCE AND OTHER MATTERS As part of obtaining reasonable assurance about whether WARM’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. PURPOSE OF THIS REPORT The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the organization’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the organization’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose. Wilmington, North Carolina May 11, 2022 Wilmington Area Rebuilding Ministry, Inc. Schedule of Expenditures of Federal and State Awards for the year ended December 31, 2021 Federal Grantor/ Program Title U.S. Department of Housing and Urband Development (HUD) HOME Investment Partnerships Program Passed through the N.C. Housing Finance Agency Single Family Rehab Program (SFR)14.239 396,794$ Total Federal Expenditures 396,794$ North Carolina State Grantor/ Program Title State Ref. Number Expenditures Housing Trust Fund State Appropriation Passed through N.C. Housing Finance Agency Single Family Rehab Program (Disaster Relief)SFRLPDR1719 89,123 Urgent Repair Program (URP)URP 20 1,123 Urgent Repair Program (URP)URP 21 100,000 N.C. Office of State Budget and Management Brunswick County Hurricane Florence Critical Needs 13624-T 436,950 New Hanover County Hurricane Florence Disaster Recovery DRA_FLO_13624-G 97,173 Onslow County Hurricane Florence Disaster Recovery DRA_FLO_13624-G 184,049 Pender County Hurricane Florence Disaster Recovery DRA_FLO_13624-G 305,367 N.C. Department of Public Safety - Emergency Management N.C. Voluntary Organization Assisting with Disasters (VOAD)VOAD 2019 140,038 Total State Expenditures 1,353,823$ Total Federal and State Expenditures 1,750,617$ Federal CFDA Number Expenditures The accompanying notes are an integral part of this schedule. - 19 - Wilmington Area Rebuilding Ministry, Inc. Notes to the Schedule of Expenditures of Federal and State Awards for the year ended December 31, 2021 See the accompanying Schedule of Expenditures of Federal and State Awards - 20 - 1. Basis of Presentation The accompanying Schedule of Expenditures of Federal and State Awards (“the Schedule”) includes the federal and state grant activities of WARM, primarily under the programs “Single Family Rehab Program” and “Urgent Repair Program” for the year ended December 31, 2021, as well as NC State appropriated disaster relief funding. The information in the Schedule is presented in accordance with the requirements of the applicable sections of Title 2 U.S. Code of Federal Regulations (CFR), Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of WARM, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the organization. WARM received its federal funding indirectly as it was initially awarded to the State of North Carolina and passed through its agencies. It also received State funding which is presented in a separate section of the Schedule. 2. Summary of Significant Accounting Policies Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations, Part 230, Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. 3. Subrecipients WARM spent the federal and state funds presented in the Schedule directly and did not make awards to subrecipients. 4. Indirect Cost Rate WARM did not elect to use the 10% de minimis indirect cost rate for reimbursement of overhead costs that non-federal entities may use if they have never received a negotiated indirect cost rate. Wilmington Area Rebuilding Ministry, Inc. New Hanover County Waiting List - 2022 Working Age Low-Wage Homeowners Wi l m i n g t o n A r e a R e b u i l d i n g M i n i s t r y , I n c . Wa i t i n g L i s t – 8/ 8 / 20 2 2 Ne w H a n o v e r C o u n t y Year 1 Year 2 INCOME City of Wilmington 27,500.00 27,500.00 New Hanover County 50,000.00 50,000.00 NCHFA - URP 132,000.00 132,000.00 NCHFA - ESFR 150,000.00 150,000.00 Community Care of Lower Cape Fear - NHHS Healthy Opportunity Pilot 150,000.00 150,000.00 Workforce Housing Services Program (see below)250,000.00 302,000.00 Other grants and donations 290,500.00 319,550.00 Total Income Reserved for New Hanover County 1,050,000.00 1,131,050.00 EXPENSES Facilities & Equipment 40,075.00 44,083.00 Operations 54,948.00 60,443.00 Insurance 22,667.00 24,934.00 Salaries & Benefits - Admin, Fundraising, Accounting 171,700.00 188,870.00 Salaries & Benefits - Applications, Casework, Construction 349,633.00 381,596.00 Materials, Contractors & Other Project Cost 400,000.00 429,050.00 Reserves 10,977.00 2,074.00 Total Expenses 1,050,000.00 1,131,050.00 Workforce Housing Services Program - Income 250,000.00 302,000.00 Cost of rebuilds (materials, permits, skilled trades, mileage)134,000.00 177,000.00 Case working and application processing 46,000.00 48,000.00 New Hanover County construction supervisor 50,000.00 52,000.00 Critical insfrastructure costs 20,000.00 25,000.00 WHSP - Expenses 250,000.00 302,000.00 New Hanover County Allocation of WARM Organizational Budget WORKFORCE HOUSING SERVICES PROGRAM BUDGET August 2, 2022 New Hanover County Finance Department 230 Government Center Drive, Suite 165 Wilmington, NC 28403 Re: WORKFORCE HOUSING SERVICES PROGRAM – Letter of Support To Whom It May Concern: Please accept my wholehearted support for Wilmington Area Rebuilding Ministry, Inc.’s (WARM) application for funding from New Hanover County’s Workforce Housing Services Program. In September 2019, NCEM entered a $400,000 contract (VOAD Grant) with WARM to provide disaster-related home repairs for low-income homeowners affected by Hurricane Florence in New Hanover, Pender, and Brunswick Counties. WARM has been professional and reliable in their administration of NCEM funds. Since work under this contract began, WARM has completed 96 projects serving 142 individuals, including 78 who are over 60 years old. Working with WARM on the VOAD grant has been my pleasure. The timely response to all inquiries and requests exemplifies their commitment to serving the citizens of North Carolina. If selected for funding from the Workforce Housing Services Program, I can confidently state that WARM will complete all the projects they propose, on time and on budget. Please feel free to contact me directly if you have any questions about NCEM, WARM, or the work we have accomplished together to restore lives and homes damaged by Hurricane Florence, work that continues to this day. Sincerely, Bradley Garrett Grant Administrator North Carolina Department of Public Safety Division of Emergency Management 4105 Reedy Creek Drive Raleigh, NC 27607 Make an IMPACT! LIVE UNITED. TM 5919 Oleander Drive, Suite 115 Arboretum Center Building II Wilmington, NC 28403 910.798.3900 (p) 910.798.3917 (f) www.uwcfa.org August 3, 2022 New Hanover County Finance Department 230 Government Center Drive, Suite 165 Wilmington, NC 28403 Re: WORKFORCE HOUSING SERVICES PROGRAM – Letter of Support To Whom It May Concern: Please accept the United Way of the Cape Fear Area’s (UWCFA) strong support for Wilmington Area Rebuilding Ministry, Inc.’s (WARM) application for funding from New Hanover County’s Workforce Housing Services Program. UWCFA has partnered with WARM to repair and make accessible the homes of low-income homeowners in New Hanover, Brunswick, and Pender counties since 2010. During that time, we have seen the positive impact their work has on the lives of hundreds of low-income working families, the elderly, people with disabilities, and any household whose home has fallen into disrepair due to limited resources. WARM stepped up when Hurricanes Matthew and Florence tore through our area, joining several Long Term Recovery Groups, including The New Hanover County Readiness, Response, and Recovery Network (NHCR3). Their work to repair storm-damaged homes and help guide people through the FEMA process was critical to our county and region’s recovery. If selected for funding from the Workforce Housing Services Program, I can confidently state that WARM will complete all the projects they propose, on time and on budget, improving New Hanover County’s affordable housing stock and avoiding loss of housing to condemnation. Please feel free to contact me directly if you have any questions about UWCFA, WARM, or the work we have accomplished together to restore lives and homes damaged by Hurricane Florence, as well as substandard housing resulting from severely limited financial resources. Sincerely, Tommy Taylor, CEO United Way of the Cape Fear Area 127 Grace St Wilmington, NC 28401 August 3, 2022 New Hanover County Finance Department 230 Government Center Drive, Suite 165 Wilmington, NC 28403 Re: WORKFORCE HOUSING SERVICES PROGRAM – WARM Letter of Support To Whom It May Concern: Please accept the City of Wilmington’s strong support for Wilmington Area Rebuilding Ministry, Inc.’s (WARM) application for funding from New Hanover County’s Workforce Housing Services Program. Since 2009, the City of Wilmington has funded urgent, safety-related home repairs and accessibility modifications performed by WARM. As a result, hundreds of low-income homeowners are living safely in well-maintained homes, providing stability for their family, a safe place to age for seniors, and an accessible home for people with disabilities. The City has retained affordable housing that otherwise would have been lost to deterioration and ultimately condemnation. If selected for funding from the Workforce Housing Services Program, I can confidently state that WARM will complete all the projects they propose, on time and on budget. Please feel free to contact me directly if you have any questions about WARM or the work we have accomplished together since 2009. Sincerely, Suzanne Rogers, Community Developer and Housing Planner City of Wilmington Community Services Department 305 Chestnut Street Wilmington, NC 28402-1810 910-341-5809 Community Services Community Development & Housing 305 Chestnut Street PO Box 1810 Wilmington, NC 28402-1810 910 341-3238 wilmingtonnc.gov Dial 711 TTY/Voice Suzanne E. Rogers JC Lyle, MBA 910.540.5326 (m) JCLyle@warmnc.org PROFESSIONAL EXPERIENCE Executive Director, Wilmington Area Rebuilding Ministry, Inc. (WARM) January 2009‐present • Create vision, develop policies and programs, facilitate strategic planning, ensure financial sustainability, and oversee execution of nonprofit mission to rebuild owner-occupied homes in the Cape Fear Region due to hurricane damage and deferred maintenance • Serve as spokesperson through media and public relations, coalition building, and relationships with community and business leaders, partners, elected officials, and other stakeholders • Identify and recruit influential board members to help grow network of support • Supervise leadership team responsible for application review, construction, marketing and fundraising, finance, grant writing and reporting, and legal compliance • Key achievements: o Grew annual revenue from $143,000 to over $3 million o Increased staff size from three to 26 with high employee retention rate o Led transition from operations board to governance/fundraising board o Expanded from three counties to seven Senior Land Designer, McKim & Creed, PA Wilmington NC August 2000 – April 2008 • Worked with residential and commercial developers throughout coastal North Carolina • Responsibilities included environmental permitting, stormwater plan design, rezoning applications, due diligence research, site layout, and coordination of engineering drawings Site Designer, Zimmer Development Company Wilmington NC June 1999 – August 2000 • Worked with site selectors to determine highest and best use for commercial property • Completed due diligence research and preliminary site plans FORMAL EDUCATION Master of Business Administration, University of North Carolina Wilmington, Wilmington NC Graduate Certificate, Nonprofit Management, Duke University, Durham NC Graduate Certificate, Conflict Management & Resolution, UNC Wilmington, Wilmington NC Bachelor of Arts, Mary Washington College, Fredericksburg VA PROFESSIONAL AWARDS 2022 Leaders in Service, Nonprofit Category, Wilmington Rotary (first year of award) 2022 Women of Achievement, Public Service Category, Wilmington YWCA 2019 Hurricane Florence Recovery Partner, AARP 2018 Outstanding Fundraising Executive, Association of Fundraising Professionals, Cape Fear Chapter 2014 Coastal Entrepreneur, Nonprofit Category, Greater Wilmington Business Journal 2012 Woman to Watch, Nonprofit Category, Wilma Magazine (first year of award) P a g e | 2 NOTABLE SPEAKING ENGAGEMENTS 2022 Keynote, National Reframe Conference for home repair programs, Kingsport, TN 2020 Keynote, Leadership Wilmington Graduation hosted by Wilmington Chamber of Commerce 2019 Panelist, The H Word, June POWER Breakfast hosted by Greater Wilmington Business Journal 2019 Keynote, Cameron School of Business Honor Society Awards Reception, UNC Wilmington 2018 Keynote, North Carolina Housing Finance Agency Legislative Breakfast, Raleigh NC 2017 Presenter, Hurricane Matthew Recovery, North Carolina Housing Conference, Raleigh NC 2014 Presenter, Productive Board Committees, North Carolina Nonprofit Conference, Raleigh NC 2013 Presenter, Impactful Housing Coalitions, North Carolina Housing Conference, Raleigh NC SELECTED BOARDS & COMMISSIONS Board Member, Housing Partnership, State of North Carolina April 2019 – present • Oversee Housing Trust Fund of NC Chair, Planning Commission, City of Wilmington March 2018 – present • Review petitions and make recommendations to City Council regarding approval of rezoning requests, land development code amendments, and special use permits. • Advised staff on overhaul of Land Development Code (published December 2021) and revisions to shoreline stabilization regulations • Wrote Housing Your Workforce, (Op-Ed) published in Greater Wilmington Business Journal Magazine, June 2021 Co-Chair, Construction Committees, Long Term Recovery Groups October 2018 – September 2019 • Held this position in three counties (Brunswick, New Hanover, Pender) to establish county-wide groups of nonprofits, churches, governments, and businesses that coordinate resources to repair owner-occupied homes after Hurricane Florence Chair, Cape Fear Housing Coalition July 2012 – June 2014 • Organized representatives from nonprofits, government entities, and businesses to promote affordable housing in Southeastern NC • Co-hosted first annual Housing Summit with City of Wilmington • Led strategic planning and rebranding efforts Advisory Council, QENO at UNC Wilmington June 2010 – May 2013 • Quality Enhancement for Nonprofit Organizations (QENO); Provided input on vision and goals for university’s program to build capacity of local nonprofits and connect nonprofits to university resources Chair, Outreach Committee, Wrightsville United Methodist Church January 2003 – December 2011 • Hurricane Katrina disaster response team, disaster recovery team leader • Engaged church members in disaster recovery and home repair ministry locally and on trips to other impacted areas Exhibit III.C. Thomas P. Burns 910-512-9862 EXPERIENCE 2011-Present WARM Director of Construction Responsible for inspecting potential home repair and accessibility projects, developing material takeoffs, assessing manpower needs, developing and managing project budgets, determining applicable financial resources, scheduling volunteer work crews and handling the bid process. During project construction, I provide technical oversight to volunteers, serve as the point of contact with the homeowner, and ensure quality control. 1999-2010 Dilsheimer Communities of NC Construction Manager I was responsible for all aspects of construction of tract type single family and multi- family homes from raw land to finished product and customer service throughout the warranty period. Monitored contractor performance for scheduling, costs and quality control. I oversaw one subdivision each in Brunswick and Pender counties. 1992-1999 Dovetail Construction Managing Partner Sales, estimating and chief operations officer of a general contracting firm specializing in commercial and residential remodeling. Responsible for all aspects of construction from design, architect liaisons, point of sale contact with homeowners, plan drawing reviews, scheduling, customer relations and direct supervision. Responsible for all accounts payable and receivable. Prior to 1992 Served as supervisor for two different production builders, Ryland Homes and Wittman Development Co. for 7 years each, running single and multifamily jobsites. LICENSURE & CERTIFICATIONS North Carolina General Contractor, #69399 RRP Lead Certification #173524 Certified Rehabilitation Specialist, PHRANC Exhibit III.C. Thomas P. Burns 910-512-9862 TRAINING Thoro Products Inc.- Hydraulic concrete applications PHRANC 2013 Fall Conference – HpwES 2 ½ day course with combustion safety testing PHRANC 2014 Spring Conference – NCSU Entomology course PHRANC 2014 Fall Conference – Work write-ups and cost estimating 2 ½ day course PHRANC 2015 Spring Conference – UPCS inspections and Universal design seminars PHRANC 2016 Spring Conference – The Essential Property Standard PHRANC 2016 Spring Conference – Designing a knockout punchlist PHRANC 2016 Spring Conference – Low slope roofing solutions PHRANC 2017 Spring Conference – Rehab Tools Trade Off – continuing education PHRANC 2017 Spring Conference – Rehab Project Management – certification training PHRANC 2017 Spring Conference – Inspections certification training PHRANC 2017 Fall Conference – Mold Remediation – continuing education PHRANC 2017 Fall Conference – Building Structure & Science – certification training PHRANC 2017 Fall Conference – Codes & Standards – certification training EI Group 2018 – Asbestos Inspector Training EI Group 2019 – Asbestos Inspector refresher EI Group 2018 – Asbestos O&M Class III initial 16-hour training course OSHA – 10-hour certification CPR and basic first aid Currently a member of the City of Wilmington Loan Review Board GENERAL I have basic computer skills. I am proficient in Excel, Works and Word programs. I am able to develop and maintain spreadsheets to track schedules, contracts and costs. I have good customer relation skills. I learned construction by beginning as a laborer, progressing to punch-out/warranty work and then supervision/management. I can use my hands and am capable of doing almost any trade. I have my own tools and truck. I enjoy being a team leader and have always worked well with others. III.C - Resumes Sheryl Jones Byrd 910-228-7698 Byrd Resume - Page 1 of 3 Professional Experience Wilmington Area Rebuilding Ministry, Inc. (WARM) │ Wilmington, Aug 2016 - present Director of Finance ● Reporting to the executive director and serving as a member of the leadership team, this position's primary responsibility is ensuring organizational effectiveness by providing leadership for WARM’s financial and operations functions. The position also contributes to the development and implementation of organizational strategies, policies and practices. ● All bookkeeping, payables, and payroll functions; monthly reconciliations and reporting ● Serve on Finance Committee, prepare and manage budget ● Grant & legal compliance, prepare grant reports & interact with funding agencies as needed ● Project cost accounting and reports ● Review and renew licenses, certifications, insurance policies, etc Miller & Company, CPAs, P.C. │ Wilmington, NC 2005– Aug 2016 Public accounting firm specializing in tax and consulting Staff Accountant ● Prepare individual, partnership, corporate, fiduciary and nonprofit tax returns for CPA review and signature; Communications with clients regarding tax return issues and missing information. ● General ledger analysis identification and correction of variances, monthly and year end journal entries, account reconciliations, preparation of financial statements ● Consulting and assistance throughout the year regarding bookkeeping, tax and payroll related issues, etc. ● Assist with nonprofit audits and internal control testing. ● Maintain fixed assets and depreciation accounts for business clients. Prepare county business personal property tax listings. ● Use project management software to track due dates and work statuses for large client base. ● Write various office and software procedures. Troy’s Electrical, Inc │ Wilmington, NC 2004 Small electrical contracting business serving commercial and individual client base. Controller ● Full charge bookkeeper ● Accounts payable, receivable and collections. ● Payroll preparation and reporting, tax deposits Biberstein & Nunalee, Attorneys at Law │ Burgaw, NC 1998 - 2003 Law office providing real estate, financial planning, estate, and accounting services Staff Accountant ● Preparation of business and individual income tax returns for review and signature by the partner CPA ● Accounting services for small business bookkeeping, payroll ● Preparation of estate tax returns (form 706) after gathering and compiling information needed III.C - Resumes Sheryl Jones Byrd 910-228-7698 Byrd Resume - Page 2 of 3 ● Administration of estates and preparation of probate reports for county clerk ● Maintain attorney trust accounts handled deposits, distributions and monthly reconciliations Jimmy Robinson Truck Brokers, Inc. │ Rose Hill, NC 1992 - 1997 Truck broker for produce industry Bookkeeper ● Full charge bookkeeper for truck broker business; also kept books for insurance company and travel agency owned by the shareholder. Preparation of year end work which was forwarded to CPA for completion of tax returns ● Accounts receivable and billing ● Accounts payable including settlements with contract truckers ● Assistance with filling orders from suppliers for contracted trucks ● Some assistance with operations of travel agency Goodwin & Page, CPAs│ Wilmington, NC 1988 - 1993 Staff Accountant ● Prepared business and individual tax returns for CPA review and signature ● Monthly bookkeeping and account reconciliations ● Payroll reporting Education Accounting Two year degree MillerMotte Business College, Wilmington, NC 1988 High Honors Recognized in Who’s Who in Nationally Accredited Private Career Schools Workshops, Licenses, Certificates September 2016, Financial Accountability for Nonprofits, UNCW/QENO March 2017, Employment Law for Nonprofits, Duke University May 2017, NCACPA Nonprofit Conference June 2017, URP 17 Workshop, NCHFA June 2017, ESFR 17 Workshop, NCHFA Junes 2017, Fair Housing certificate of completion November 2017, Certificate in Project Management, UNCW May 2018, NCACPA Nonprofit Conference June 2018, URP 18 Workshop, NCHFA June 2018, ESFR 18 Workshop, NCHFA November 2018, Golden LEAF Grant Workshop July 2019, City of Wilmington Grant Funding Workshop September 2019, American Heart Association CPR Training Certificate May 2020, Duke University, Certificate in Nonprofit Management October 2021, Uniform Grants Guidance Fundamentals Volunteer Experience ● First Fruits Ministries – Assisted with street feeds for homeless III.C - Resumes Sheryl Jones Byrd 910-228-7698 Byrd Resume - Page 3 of 3 ● Salvation Army Toys for Tots – Worked in warehouse organizing and preparing toys for distribution. Also assisted parents when they came in to pick up toys for their children ● YMCA - Worked at Camp Kirkwood preparing it for summer campers. Also volunteered at fundraiser race events ● Sharon Baptist Church – Worked in various children’s ministries ● Kids Run the Nation – Assisted with running program for children • Cape Fear Triathletes Club – Special Events committee (current) III.C - Resumes Gore Resume - Page 1 of 3 Kim B. Gore 1185 Herrings Chapel Road Burgaw, NC 28425 PROFESSIONAL SUMMARY Results driven, operational and client services leader supporting the needs of senior citizen and low- income homeowners who have been impacted by natural disasters. Shifted into the non-profit sector in 2018 after 20+ years in the nuclear industry. Applies strong organization, inter-personal, and follow- through skills to ensure applicants receive quality service. CASE MANAGEMENT SKILLS Disaster Case Management, Problem Resolution, Resource Planning, Staff Supervision, Client Interface, Public Relations, Grant Writing. CASE MANAGEMENT EXPERIENCE WILMINGTON AREA REBUILDING MINISTRY Director of Homeowner Services.................................................................................February 2022 – present Oversee application process from outreach / homeowner inquiry to hand-off to Construction Team; evaluate and strengthen homeowner services; serve on WARM Leadership Team; build strong relationships with community partners to support the mission of WARM and comprehensively address barriers to self-sufficiency and independence. Homeowner Services Coordinator…………………………………………....…February 2020 to February 2022 Responsible for processing homeowner applications in need of deferred maintenance or hurricane damage repairs; 150+ applications in 2020. Conduct homeowner interviews in preparation for site assessments with the WARM Construction Manager. Ensure full compliance with identified funding sources to adhere to program requirements. Make referrals when appropriate for additional services. Engaged in community outreach projects to attract new applications. GREATER CURRIE COMMUNITY ACTION GROUP Volunteer Disaster Case Coordinator…………………….....……………………………………….….2018 - 2020 Responsible for processing all homeowner applications related to Hurricane recovery and repair assistance. Conducted in person homeowner interviews and performed home damage assessments. Prepared scope of work documents packages for submittals with vendors. Met with contractors, vendors, and partner organization to assist with funding and labor to complete projects. Developed a network of partners to support rebuilding efforts. Prepared and submitted grant requests totaling $250,000 for recovery efforts. Prepared monthly reports to submit to board members and grantors. (Currently an active board member for this 501 c 3 organization) EDUCATION Leeward Community College, (University of Hawaii), A.S. Degree in Supervisory Management 1984 III.C - Resumes Gore Resume - Page 2 of 3 PROFESSIONAL DEVELOPMENT Catholic Charities: Disaster Case Management certificate Reframe Seminars: Keeping Data Healthy Home Engagement - it all starts with the application Understanding Racial Component of Substandard Housing Mold remediation Compassion Fatigue Housing & health Care The Non-Profit Sector Three Pillars of a Healthy Home Home Repair Grants for Veterans Coronavirus Round table discussion Anti-Racism Grant Writing Faith Based – Workshop Building the confidence & Courage of Leaders A&D Consulting: Grant Writing Legal Aid: Disaster Recovery Information Sessions University of South Florida: Diversity, Equity, Inclusion Certification Emotional Intelligence Stereotypes & Biases Understanding Your Organization Future of Your Org Through Diversity & Inclusion Recruitment & Retention Community Outreach Sustainable Business Model Tennessee Health & Housing Summit: The Urgency of Now - Healthy Housing’s Role in Addressing Health and Racial Equity Embracing the Changing Tides: Preparing for Aging Health + Housing Data-Driven Solutions: Critical Research that Catalyzes Community Change The Urgency of Now - Healthy Housing’s role in addressing health and racial equity. Spotlight on Age-Friendly States: Health + Housing Interventions and Policies An Essential Piece: The Health Care Case for Age- Friendly Housing Interventions Making The Case Showing up for Seniors: A Call to Action COMMUNITY INVOLVEMENT AND VOLUNTEERISM Member of Pender County Long Term Recovery Group – Hurricane Florence (supporting unmet needs, construction, and community advocate at large – 2018 to present) Director of Administration for Greater Currie Community Action Group (Community 501(c)3) Featured on Reveal News (Al Letson) “The Storm after the Storm” – Hurricane Florence. Featured on WWAY TV3 - Hurricane Florence – Rebuilding Currie, NC National Association of Professional Women Cape Fear Community College Nuclear Advisory Board (past member) III.C - Resumes Gore Resume - Page 3 of 3 NUCLEAR INDUSTRY EXPERIENCE Prior to moving into the affordable housing sector, I enjoyed a successful career in the nuclear industry, working in a highly regulated, complex environment. Below is a summary of my professional experience. I honed interpersonal skills in these positions that I use each day when interacting with WARM’s applicants. RENUKE SERVICES Technical Recruiter………………...……………………………………………….….…………………….2018-2019 Responsible for recruiting positions supporting Newport News Naval Shipyard. Perform pre-screening calls and interviews to analyze applicants’ abilities. Networking to develop employee pipeline. Contacted community services, colleges, social media, job boards. EXCELSIOR DIVERSIFIED SERVICES Compliance Officer…………………………….……………………………………...………….…........2016 to 2020 Responsible for monitoring and managing Minority and Women Business Enterprise and Equal Opportunity Programs. Evaluate "Affirmative Action" plans submitted by contractors. GRANITE SERVICES INTERNATIONAL (GENERAL ELECTRIC) Nuclear Services Director ............................................................................................................... 2003 to 2016 Responsible for contract staffing for Nuclear Refueling activities supporting Field & Engineering scopes of work in the US and 8 countries. Daily job posting, screening, sourcing, interviewing and final selection of candidates. Ensured legal compliance under NRC guidelines for 350 employees. Developed and managed the Cape Fear Community College Nuclear Maintenance Program for Nuclear Maintenance Technicians and recruited students for enrollment into the program. CAMERON & BARKELY, Wilmington, NC Strategic Direct Material Buyer ..................................................................................................... 2001 to 2003 Executed the purchase orders for goods and services (direct materials) to support manufacturing at Global Nuclear Fuels-Americas (with joint efforts for Global Nuclear Fuels-Japan). CORNING GLASS WORKS, Wilmington, NC Strategic Raw Material Buyer ........................................................................................................ Prior to 2001 Managed strategic supplier database for the Supplier Total Value Process program for all Corning Optical Fiber location (including 3 overseas facilities). General Professional Development ISO Audit Training - Certificate Certified Purchasing Manager Certification Courses Employee Relations Conflict Resolution National Association of Purchasing Managers Series Purchasing Negotiation Uniform Commercial Code Fundamental of Purchasing Legal Aspect of Purchasing III.C - Resumes Godshall Resume - Page 1 of 2 PHIL GODSHALL 215-272-0522(C) 3038 Braewood Court, Leland NC 28451 Waterford of the Carolinas 2018- Wilmington Area Rebuilding Ministries, Inc. (WARM) Wilmington, NC ● Construction Manager – Responsible for initial home assessments to final completion of rehabilitation and modifications for qualified homeowners for large HUD funded programs, delivering safe, healthy, and sustainable environments. Coordination and delivery of expectations with homeowner, construction coordinator and the workforce to meet the program guidelines and the satisfaction of the homeowner. And any other duties as requested by and in support of the Director of Construction. 2009-2017 Coaching 4 Contractors / Safety Beyond Compliance Traveled Nationally ● Safety Awareness coaching workshops for all industries, all cultures; coaching a highly effective cognitive-based approach for sustainable safety excellence ● Leadership Development coaching workshops in core skills for all levels of management including Communications, Teambuilding, Roles and Responsibilities, Conflict Management yielding a safety culture with lower incident rates, higher employee retention, morale and caring ● Compliance Trainer for Community Colleges o OSHA Outreach Construction Industry o EPA/HUD/NCHCCU RRP Rule - Lead Paint Renovator Certification o NCCER Core Curriculum, Your Role in Safety, Your Role in Green Environment 2007 – 2009 Design Build Custom Remodeling Company Harleysville, PA Business Development Manager / Marketing and Sales ● Created business and organizational alliances for new revenue sources and growth ● Marketing company brand through community educational presentations ● Sales, Marketing and Project Development Team Manager 2003 – 2007 Design Build Custom Remodeling Company Annapolis, MD Director of Operations and Sales ● Directed Production Department Reorganization ● Developed Internal Training Programs for Employee Development ● Created, trained, and facilitated In-house Safety Committee for OSHA Compliant Field Operations 1980 -2003 P. M. Godshall, LTD. Builder/General Contractor/Owner Norristown, PA ● Residential - custom homes, multifamily developments; Light Commercial ● General Contractor to Insurance Companies for disaster restorations ● Extensive Land acquisition, Zoning Changes and Site Development Projects III.C - Resumes Godshall Resume - Page 2 of 2 Continuing Education: History of Trainings, Continuing Education, Certifications • Certified Aging in Place Specialist (6/2022) • University of Southern California Leonard Davis School of Gerontology, Executive Certificate in Home Modification Program (12/2021)OSHA Trainer for the Construction Industry (12/2021) • NCDOL OSHA 10-Hour Construction Industry Awareness Course (12/2021) • BPI Certificate for Healthy Housing Principles and Practices {10/2021) • HUD Lead Safe Housing Rule (LSHR) Training Series (10/2021) • Healthy Homes and Lead Hazard Control Visual Assessment Course Certificate (10/2021) • EPA/HUD /NCHHCU RRP Certified Renovator /Refresher (2/19/2020 – 2/19/2025} • NC Health Hazard Management Program for Renovate, Repair, Painting (RRP) Lead-based Paint Principal Instructor • EPA/HUD /NCHHCU RRP Certified Renovator (CR) • OSHA Health Hazard Awareness • OSHA Accident Investigation Course • NCSU Safety and Health Management Systems for Small Business Certificate • Wainwright Global Inc, Certified Professional Coaching Certification • National Center for Construction Education and Resources (NCCER) Authorized Craft Instructor & Curriculum Proctor • Department of Energy (DOE) – Authorized Instructor for the Lead Safe Weatherization training course • Member of American Society of Home Inspectors (ASHI) Inspector • PA Department of Environmental Resources (PADER) - Certified Radon Testing • Eastern PA Mediation Services – Train the Trainer for Mediators • AAA Appointed Mediator and Arbitrator • National Academy of Conciliators Certificate in Dispute Resolution • Delta Mu Delta National Honor Society in Business Administration Gamma Pi Chapter, Eastern College • Sigma Phi Epsilon Fraternity, Temple University • Naval Defense Language Institute of Monterrey CA Spanish Linguistic Interpreter Graduate Education ● George Mason University, Fairfax, VA, Graduate Studies in Conflict Analysis and Resolution ● Eastern University, St. David’s, PA, BA Organizational Management, High Honors ● Temple University, Philadelphia, PA, AA Architectural Design & Building Construction Technology Military Service ● US Navy, CTI Naval Security Group, Intercept and Crypto Specialist Hobbies ● Fishing, Singing – ‘Bassman’ for Shades of Grey - doowop songs of the 50s, early 60s’