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
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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 AUDITORS 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 Auditors 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.
Managements 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 WARMs ability to continue as a going concern within
one year after the date that the financial statements are available to be issued.
Auditors 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 auditors 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
WARMs 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 WARMs 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 WARMs 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 WARMs 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 WARMs 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 Auditors 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 organizations management evaluates the estimates and assumptions based upon
historical experience and various other factors and circumstances. The organizations
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 organizations 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 Auditors 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, WARMs 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 WARMs 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 Auditors 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 memberstime 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
organizations 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 assets use. Also see Note
6, Property & Equipment.
Wilmington Area Rebuilding Ministry, Inc.
Notes to the Financial Statements
December 31, 2021
See Independent Auditors 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 WARMs financial statements for the year then ended, from
which the summarized information is derived.
4. Liquidity and Availability
As of December 31, 2021, WARMs 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 WARMs 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 Auditors Report
- 13 -
Additionally, WARM continued to receive significant support for its disaster relief efforts related
to 2018s 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 Auditors 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
WARMs debt totals $405,138 and consists of the following notes payable:
First Citizens 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 Auditors 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 participants 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 Auditors 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. WARMs 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 Auditors 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
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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’