Workforce Housing Services Program - Request for Proposals FY23-24 - WARM NCWilmington Area Rebuilding Ministry, Inc. WHSP page 1 of 8
Workforce Housing Services Program - Request for Proposals FY23-24
1. Applicant Information
Corporate/Entity Name*
Wilmington Area Rebuilding Ministry, Inc.
Type of Applicant*
Private Incorporated Non-Profit Agency with IRS 501(c)(3) Designation
Established Date & State*
March 18, 1998, North Carolina
Organization Principal Name and Title*
JC Lyle, Executive Director
Principal Email Address*
jclyle@warmnc.org
Principal Phone Number*
910-399-7563
Please include the name, phone number, and email address of the person that should receive
updates about the status of your proposal.
Contact Name: Beth Ann Scisco
Contact email: grants@warmnc.org
Contact phone number: 910-399-7563
Preferred contact method: email
In addition to the above, non-profit organizations must provide (attached after narrative):
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, Audit, and 990
2. Project Summary
Project/Program Name* - Comprehensive Opportunities for NHC Workforce Housing
Number of Units/Households to be Assisted* - 40
Estimated Total Project/Program Cost* - $2,103,000
WHSP Funding Requested (Maximum $1.5 Million)* - $920,000
Project Location/Address* - scattered throughout NHC – see attached map
Earliest Project/Program Start Date* - January 1, 2024
Anticipated completion date of sale/ rental/ occupancy* - December 31, 2025
Are you requesting an award in the form of a low-interest loan or a grant?*
Grant
Wilmington Area Rebuilding Ministry, Inc. WHSP page 2 of 8
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
3. Project Narrative
Strategic Goals Addressed*
Increasing Housing Stock
Improving Housing Stock
Increasing Housing Access
Describe how your project will address the strategic goal(s) listed above. *
WARM NC will address the strategic goal of Improving Workforce Housing Stock by providing emergency
repair of single-family units for income eligible clients. Earnings of no more than 120% AMI is confirmed
through tax returns, pay stubs, disability or Social Security payments, or veteran’s benefits.
Types of emergency repairs and accessibility modifications that will be supported by the proposed
program include flooring repairs, plumbing improvements, installation of essential appliances, stairs and
landing construction, roof repair/replacement, and heating and air conditioning repairs. Wheelchair
ramp construction, grab bar installation, ADA toilets and tub-to-shower upgrades will be provided as
needed to make the home safe and accessible for current and future residents of varying abilities.
Every property that WARM NC accepts for repairs is zoned appropriately for residential housing;
properties have access to existing water and sewer service, as well as other infrastructure such as roads,
electricity, and amenities such as schools and parks. Housing to receive emergency repairs will consist of
a range of housing types, opportunities, and choices to help ensure that residents do not become
overburdened with the costs or availability of housing. Housing types include owner-occupied single-
family homes (including mobile homes with permanent foundations) and rental properties (including
single-family homes and apartments). Units will be scattered throughout New Hanover County to
maximize the range of housing sizes and price points, locations near employment opportunities,
convenience needs, community facilities, and support services, and will provide access and opportunity
for all New Hanover County citizens.
By targeting properties on the City of Wilmington Code Enforcement list, and violations referred by New
Hanover County Zoning, WARM NC will serve households not already committed to funding by NHC. This
will increase the number of rebuilds completed by WARM NC over and above the numbers already
committed to existing funding contracts with NHC.
These properties, either at risk of condemnation or considered unsuitable for human habitation, will
require active outreach to owners who occupy the units, or approved landlords with or without current
tenants, to gain access for emergency repairs. The intensity of outreach will require an investment in the
time required to reach agreement with the owner. The return on this investment is removal of these
properties from long-established lists of blighted properties, restoration to the tax base, and for owner-
Wilmington Area Rebuilding Ministry, Inc. WHSP page 3 of 8
occupied homes, no future costs in subsidized housing. Landlord-owned properties will agree to 15
years affordable rental housing pricing, to “fix the cost of dwelling accommodations for persons of low
income at the lowest possible rates consistent with … providing decent, safe, and sanitary dwelling
accommodations.” Units for rent must be rented at a rate not to exceed HUD’s Fair Market Rent as
described in HUD’s Fair Market Documentation System that determines standard payment amounts
for Section 8 housing, Housing Choice Voucher program, and other government housing assistance
programs). Landlords will agree to accept Housing Choice vouchers and abide by the Fair Housing Act.
A second key source of unduplicated properties and associated revenue is Healthy Opportunities Pilot
Program (HOPP). These properties, both owner-occupied and tenant-occupied, require health-related
repairs and modifications for household residents on Medicaid, many of whom are children suffering
from asthma. Since 2021, WARM NC has built its capacity to respond to a high volume of referrals from
this source. At the time of this application, there are approximately 50 projects in the queue. Of those,
20 or more will need repairs beyond the scope of HOPP reimbursements.
A third source of referrals for unduplicated properties WARM NC will target for WHSP is WaterwayNC
(WWNC), a nonprofit dedicated to identifying and repairing expensive water leaks for low-income
households. Since our partnership began in 2022, WARM NC has learned that some leak repairs cost
over $15,000. To put this cost in perspective, the average annual income of households served by
WARM NC is $17,000. One WWNC household actually made the expensive repair but was left with
insufficient income to afford their water bill, leaving them at risk of losing clean water to drink and
bathe. Some of these repair costs are included in the Leak Repair Pilot Project (LRPP), funded by New
Hanover Community Endowment, but many of these projects need additional repairs beyond fixing the
water leak.
Shovel Ready/Operational by July 2024*
The properties on the Code Enforcement list, HOPP, and WWNC are shovel-ready. They have been
identified and await repairs. They are substandard or dangerous and not suitable for habitation.
Properties on the Code Enforcement list house owners or tenants who struggle with mental health
around hoarding. Landlords may not be low-income; the income-qualifying individual will be the tenant.
Current work with HOPP has given WARM NC experience and procedures to work with landlords and
maintain the property for a period of affordability.
Current staffing is adequate to begin the project upon receipt of funding. Given the likelihood of intense
outreach and case management, an additional program staff person with a social work background may
be needed to complete the project. When the project is suitable for volunteer assistance, WARM NC will
utilize their donated labor, offsetting some of the cost of additional program staffing.
Twenty projects per year from 1/1/2024 – 12/31/2025 (40 units total) will be completed unit-by-unit
over the project timeline. Units on the Code Enforcement list will begin construction within six months,
allowing time for outreach and consensus from the owners to begin repairs. HOPP and WWNC repairs
will begin upon receipt of funding. The repairs will pass inspection within 60 days of completion. All 40
units will be under contract by October 30, 2025 and completed within 60 days of that date.
Wilmington Area Rebuilding Ministry, Inc. WHSP page 4 of 8
Leverage of Funding*
WARM NC leverages over $300,000 annually from NCHFA’s Urgent Repair Program and Essential Single-
Family Rehab program, providing NHC with approximately 30 rehabbed housing units per year. The City
of Wilmington also contributes up to $40,000 per year toward housing rehab. Since its launch in 2021,
HOPP has provided over $400,000 in capacity building funding to serve New Hanover and five
surrounding counties. Now, WARM NC is reimbursed for three housing services - Inspection for Housing
Safety and Quality, Home Remediation Services, and Home Accessibility and Safety Modifications - at
reimbursement levels from $250 to $10,000. Small local foundations that target working families, such
as the Eshelman Foundation, provide critical financial support inside New Hanover County. Volunteers
have contributed approximately 3,373 hours of labor to New Hanover County rebuilds since 1/1/2022,
for a value of $93,195 (*Independent Sector, 2022 - $27.63/hour).
A revenue source that is easy to overlook is the investment owners have made in their property. Owners
who live in their property made downpayments and mortgage payments over many years, bringing tens
of thousands of dollars in equity to the table and providing a steady source of revenue for New Hanover
County. Landlords have done the same, many while providing housing for low-income residents and
accepting Housing Choice vouchers. WARM NC’s investment approach to management and the
investment aspect of our mission enabled us to spend $3.4 million to preserve 177 homes with a total
tax value of $16 million – a 370% return on investment – in just one year.
In FY2022-2023, New Hanover Community Endowment provided capacity building funds that enhanced
WARM NC’s ability to accept and manage more complex government funding for home repair and
modification that improves life for residents of New Hanover County. Since receiving these funds,
WARM NC has increased the number of households served in 2023 by 55% compared to this time last
year.
Period of Affordability*
Describe the anticipated period of affordability.
Owner-occupied housing will be maintained at affordability as long as the owner remains in the
property. Since these properties have been owned by low-income homeowners for many years, they
currently meet affordability standards. To help maintain affordability and protect NHC’s investment in
their home, the cost of repairs will be forgiven by a set amount over a 15-year period. If the owner
chooses to sell in less than 15 years, they are obligated to return any funds not forgiven at the time of
the sale. A deed of trust between the owner and New Hanover County will be placed on the home and
recorded with the Register of Deeds spelling out this requirement.
Landlord owned properties will be required to “fix the cost of dwelling accommodations for persons of
low income at the lowest possible rates consistent with … providing decent, safe, and sanitary dwelling
accommodations” as defined in the RFP: “…units for rent must be rented at a rate not to exceed
HUD’s Fair Market Rent as described in HUD’s Fair Market Documentation System…” Units may not
cost the low-income tenant more than 30% of their monthly income. Low-income for WHSP projects is
defined as not to exceed 120% AMI (HUD Income Limits for Wilmington, NC HUD Metro Area), limits
determined annually. Landlords will be required to accept tenants regardless of the source of rent
Wilmington Area Rebuilding Ministry, Inc. WHSP page 5 of 8
payment and will accept Housing Choice vouchers for 15 years after their property is repaired. A deed of
trust between the landlord and New Hanover County will be placed on their property requiring future
purchasers to abide by the 15-year affordability requirement [“…must be sold to an income eligible
household, having a maximum sales price as described in HUD’s HOME and Housing Trust Fund
Homeownership Sales Price Limits Table…”].
Target AMI 60% to 120%*
Describe the number of units expected to be served by income level. Include number of units under
120%, under 80%, under 50%, and under 30%.
5 units – Under 30%
10 units – Under 50%
3 units – Under 80%
2 units – Under 120%
Acceptance of Housing Choice Vouchers*
Describe any relevant experience with previous projects which have accepted vouchers
WARM NC does not rent units and has no experience working with tenants who utilize Housing Choice
Vouchers. Landlords will be required to accept tenants regardless of the source of rent payment and will
accept Housing Choice vouchers for 15 years after their property is repaired.
.
Describe how WHSP funding will expand existing programs and/or projects, if
applicable.
WARM NC focuses on three guiding principles to sustainable homeownership:
1. Impactful home rehabilitation - people thrive after home repairs and modifications address threats
to health, improve accessibility, conserve water and electricity, and extend the life of their home.
2. Skills building - education prepares families to purchase, protect, and build equity in their home.
3. Advocacy - purposeful communication galvanizes the community around solutions to the affordable
housing crisis.
Impactful home rehabilitation is our first principle because home maintenance extracts wealth and
damages health from some low-income owners. Nearly a third of homeowners who earn less than
$32,000 spent nothing on maintenance or improvements (Harvard’s Joint Center for Housing Studies,
2022). Disrepair can force people to leave their homes because they cannot afford repairs. The high cost
of home maintenance and improvements puts a strain on lower-income household finances and may
limit their opportunities to build wealth. Wealth is a major determining factor of health. Free home
maintenance preserves wealth, improves health, and strengthens communities, especially those where
incomes do not keep pace with the rising costs of housing.
WHSP funding will expand WARM NC’s reach to low-income working families who own or rent their
homes, who may face the loss of their housing, and for whom existing funding is inadequate to fully
restore their dwelling unit to safe and healthy conditions. WHSP funding has fewer restrictions than
NCHFA, giving WARM NC flexibility to repair additional homes and make more extensive repairs. Most of
Wilmington Area Rebuilding Ministry, Inc. WHSP page 6 of 8
our other funders, including NCHFA, only accept owner-occupied properties. Since WHSP will fund
landlord-owned rental properties, WARM NC will supply affordable units over and above the homes we
have already committed to in NHC. HOPP funding is limited to a maximum of $10,000 for certain types
of repairs or modifications. In our experience, few homes can be brought to complete restoration at that
funding level. Many of the anticipated repair projects, especially housing on the Condemnation List, will
be beyond capacity to safely engage volunteer labor; WHSP funding is sufficient to cover construction
staff and licensed contractors for entire projects when necessary.
Tell us how your proposal supports New Hanover County's commitment to diversity,
equity, and inclusion.*
WARM NC’s clientele receive free home repairs regardless of race, color, religion, national origin, sex,
familial status and disability. The homes we repair are located in every neighborhood in New Hanover
County, from areas around the Impact Zone schools, to Historic Downtown, to Pleasure Island. Our
board, staff, volunteers, donors, and clients reflect the diversity of New Hanover County’s community.
Describe how your development will comply with the Federal Fair Housing Act.*
WARM NC’s Assistance Policy includes a clear process for clients to file complaints if they believe they
have experienced discrimination during the application and rebuilding process. There is a mechanism to
investigate these complaints, involving the Director of Construction and the Executive Director. An
impartial third-party can be called in to assist in resolving complaints. WARM NC is committed to
operating fully under the Fair Housing Act.
WARM NC has a consistent process for qualifying applicants, vendors, and landlords. We have the same
qualifying standards for every applicant; follow the same exact practices for every prospective applicant
(including landlords and tenants), and we require the same documents, referrals, and other information
from every prospective applicant (landlord, tenant, owner) and vendor. All activities, including reviewing
applications, inviting bids, selecting vendors and resolving complaints, are conducted in a fair, open and
non-discriminatory manner, entirely without regard to race, color, religion, sexual orientation, gender,
national origin, familial status and/or disability.
4. Additional Information
Project Budget/Pro Forma (must be the spreadsheet provided)* - see attached
Tell us if/how the project is supported by any other New Hanover County grant, funding,
or contribution. Please include the type and amount of funding, contribution, etc.*
As of 8/4/2023, WARM NC has been awarded the following funding from New Hanover County sources
that support Workforce Housing. No other funding sources have been approached for this project at this
time. If NHC does award WARM NC the requested funding, that grant could help leverage funding from
state level foundations like Z. Smith Reynolds, or national funding sources focused on workforce
housing, including HUD.
Wilmington Area Rebuilding Ministry, Inc. WHSP page 7 of 8
New Hanover County Government
Non-County Agency Funding, $45,000 – general operations
Capacity-Building Grant, $75,000 – operations for projects in the Impact Zone School
neighborhoods
City of Wilmington
Housing Repair for Low-Income Homeowners in the City of Wilmington - $27,500 – independent
contractor, supplement operational expenses for FY23/24
Resume of staff who will manage the project.* - attached after narrative
Kim Gore, Director of Homeowner Services
Tom Burns, Director of Construction
Three examples of past experience, including project title, description, number of
units/households assisted, project year, and location.*
NCHFA Urgent Repair Program 2020, urgent repairs for qualifying low-income households throughout
New Hanover County; 26 units, 2020-2021
NCHFA Urgent Repair Program 2021, urgent repairs for qualifying low-income households throughout
New Hanover County; 20 units, 2021-2022
NCHFA Urgent Repair Program 2022, urgent repairs for qualifying low-income households throughout
New Hanover County; 22 units, 2022-2023
Site/Eligibility Criteria – map attached
Evidence the site is not impacted by environmental problems such as a brownfield
and flood hazard, if applicable
Evidence of appropriate zoning for proposed project, if applicable
Preliminary site plan for project site, if applicable
Evidence of water and sewer accessibility and availability, if applicable
Fair Housing policies/procedures
Describe how your policies and procedures give access to housing for residents with
credit challenges or who may have been involved with the legal system (or upload to the
right, if applicable).*
N/A WARM NC’s program does not offer units directly to residents seeking to rent.
Letters of support from other funding sources. – see attached letters
Additional Uploads - NCHFA
Additional Uploads – City of Wilmington
Is there anything else you'd like to tell us about your proposal?
Wilmington Area Rebuilding Ministry, Inc. WHSP page 8 of 8
WARM NC’s mission to repair, rebuild, and make homes accessible includes the vision of lifting families
out of poverty through homeownership. WARM NC families are not looking for a home; they have spent
tens of thousands of dollars to purchase, insure, furnish, and maintain their home over many years.
They are seeking assistance to protect and preserve their family’s most significant asset and build their
family’s wealth. With a sound home, they have choices and become less dependent on public
assistance.
When we talk about our program in terms of affordability, we do not guarantee affordability of the
house through deed restrictions on the sale of the home. This would equate to taking away choices that
they have earned through homeownership. We are more focused on affordability for the family. The
benefit of the investment follows the family, not the house itself, if the heirs end up selling the property.
In fact, through a sale, the family would pay back all or some of the WHSP award. Those funds would be
used to help another family stay in their home. So, the investment made by one family, plus assistance
from WHSP, could help multiple families get out of poverty and afford a home that is not subsidized.
Our vision includes reducing the need for affordable housing programs over the next few generations
while preserving the housing itself. These are two critical strategies that complement production of new
workforce housing as we seek to address the affordable housing crisis as a community.
List of 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, Audit, and 990
7. Project Location/Address* - scattered throughout NHC -see attached map
8. Project Budget/Pro Forma (must be the spreadsheet provided)* - see attached
9. Resumes
10. Three examples of past experience,
11. Site/Eligibility Criteria – map attached
12. Letter from City of Wilmington
13. Letter from NCHFA
14. Addendum 1 – signed by JC
Term Title Salutation First Name Last Name
1/1/2023 - second term WARM Board Member Rev.Jermaine Armour
1/1/2023 - third term ends WARM Board Member Mr.Jeremy Beakes
1/1/2023 - first term
WARM Board President-
Elect Mr. Jackson Bunn
1/1/2023 - first term WARM Board Member Mr.Charles Chambers
1/1/2023 - first term WARM Board Member Mr.Rickman Davis
1/1/2023 - first term WARM Board Member Mr.George DeLisle
1/1/2023 - first term WARM Board Member Ms.Brenda Dixon
1/1/2023 - third term ends
2026 WARM Board Member Mr.Carl Friedman
1/1/2023 - First term WARM Board Member Mr.Daniel Goodwin
1/1/2023 - first term WARM Board Member Mr.William Hayes
1/1/2023 - third term ends WARM Board Member Mr.Drew Heath
1/1/2023 - third term ends WARM Board Member Mr.Murray Jones
1/1/2023 - third term ends WARM Board President Ms.Mandy Mattox
12/31/2023 - end of third
term
WARM Board Immediate
Past President Ms. Tracey Newkirk
1/1/2023 - third term ends WARM Board Secretary Ms.Alisha Richardson
1/1/2023 - third term ends WARM Board Member Ms.Brooke Skipper
1/1/2023 - third term ends WARM Board Treasurer Ms.Samantha Suozzi
4/11/2022 - first term ends
12/31/2023 WARM Board Member Dr.Michael Zalob
WARM Board of Directors 2023
Income
Government Contracts $2,604,835
Private Foundations $637,800
Philanthropy & Events $907,500
Social Enterprise $175,000
TOTAL INCOME $4,325,135
Expenses
Materials and Contractors $1,515,600
Salaries and Benefits $2,155,000
Operations $220,100
Facilities $256,200
Insurance $75,000
Other Project Costs $67,422
TOTAL EXPENSES $4,289,322
Net to Reserves $35,813
TOTAL $4,325,135
WARM OPERATING BUDGET 2023
WILMINGTON AREA
REBUILDING MINISTRY, INC.
Audited Financial Statements
for the year ended
December 31, 2022
(with comparative totals for 2021)
Table of Contents
Independent Auditor’s Report ....................................................................................... 3‐4
Financial Statements
Statement of Financial Position ............................................................................ 5
Statement of Activities ......................................................................................... 6
Statement of Functional Expenses ........................................................................ 7
Statement of Cash Flows ...................................................................................... 8
Notes to the Financial Statements ................................................................... 9‐16
Independent Auditor’s Reports on Internal Control and Compliance
Report on Internal Control over Financial Reporting and on
Compliance and Other Matters Based on an Audit of Financial Statements
Performed in Accordance with Government Auditing Standards .................. 17‐18
Schedule of Expenditures of Federal and State Awards ...................................... 19
Notes to the Schedule of Expenditures of Federal and State Awards ................. 20
3
4918 Oleander Drive
Wilmington, NC 28403
(910) 508‐0630
nbearman@bearmancpa.com
INDEPENDENT AUDITOR’S REPORT
To the Board of Directors
Wilmington Area Rebuilding Ministry, Inc.
Wilmington, North Carolina
Opinion
We have audited the accompanying financial statements of Wilmington Area Rebuilding Ministry, Inc. (WARM), a
nonprofit organization, which comprise the statement of financial position as of December 31, 2022, 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, 2022, and the changes in its net assets and its cash flows for the year then
ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinion
We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Our
responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the
Financial Statements section of our report. We are required to be independent of WARM and to meet our other ethical
responsibilities in accordance with the relevant ethical requirements relating to our audit. We believe that the audit
evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of the financial statements in accordance with
accounting principles generally accepted in the United States of America, and for the design, implementation, and
maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free
from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events,
considered in the aggregate, that raise substantial doubt about WARM’s ability to continue as a going concern within
one year after the date that the financial statements are available to be issued.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from
material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion.
Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an
audit conducted in accordance with generally accepted auditing standards will always detect a material misstatement
when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting
from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal
control. Misstatements, including omissions, are considered material if there is a substantial likelihood that,
individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial
statements.
4
(910)508‐0630
nbearman@bearmancpa.com
4918 Oleander Drive
Wilmington, NC 28403
In performing an audit in accordance with generally accepted auditing standards, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error,
and design and perform audit procedures responsive to those risks. Such procedures include examining, on a
test basis, evidence regarding the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are
appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of
WARM’s internal control. Accordingly, no such opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting
estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise
substantial doubt about WARM’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned
scope and timing of the audit, significant audit findings, and certain internal control related matters if we identified any
during the audit.
Prior Year Summarized Comparative Information
We have previously audited WARM’s 2021 financial statements and our report dated May 11, 2022 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, 2021, 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 April 26, 2023, on
our consideration of WARM’s internal control over financial reporting and on our tests of its compliance with
certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that
report is to describe the scope of our testing of internal control over financial reporting and compliance and the
results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance.
That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering
WARM’s internal control over financial reporting and compliance.
Wilmington, North Carolina
April 26, 2023
Wilmington Area Rebuilding Ministry, Inc.
Statement of Financial Position
as of December 31, 2022
(with comparative totals for 2021)
2022 2021
Assets
Cash and Cash Equivalents (Note 3c) 784,339$ 729,428$
Accounts Receivable (Note 5) 567,057 260,026
Due from Related Party (Note 13) 4,462 39,169
Prepaid Expenses 14,134 22,327
Assets Held for Sale (Note 6) 877,751 842,118
Property & Equipment, net (Note 6) 139,563 29,791
Total Assets 2,387,306$ 1,922,859$
Liabilities & Net Assets
Liabilities
Accounts Payable & Accrued Liabilities (Note 7)189,878$ 203,159$
Deferred Revenue (Note 5)329,075 2,800
Notes Payable (Note 9)88,359 405,138
Total Liabilities 607,312 611,097
Net Assets
Without Donor Restrictions (Note 3b)996,790 1,157,104
With Donor Restrictions (Note 3b and 11)783,204 154,658
Total Net Assets 1,779,994 1,311,762
Total Liabilities & Net Assets 2,387,306$ 1,922,859$
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, 2022
(with comparative totals for 2021)
Without
Donor
Restrictions
With
Donor
Restrictions
2022
Total
2021
Total
Revenue
Private Grants and Contracts (Note 5 and 11) 441,790$ 557,131$ 998,921$ 698,187$
Government Grants & Contracts (Note 5 and 11) 560,538 1,354,932 1,915,470 1,106,588
Disaster Recovery Funds (Note 5 and 11) - 841,659 841,659 1,234,933
Special Events Revenue (Note 3e) 121,530 - 121,530 -
Interest & Other Income 10,357 - 10,357 20,268
Net Assets Released from Restriction 2,125,176 (2,125,176) - -
Total Revenue 3,259,391 628,546 3,887,937 3,059,976
Expense
Program (Note 3e)2,732,631 - 2,732,631 2,533,317
Management & General (Note 3e)270,605 - 270,605 156,910
Fundraising (Note 3e)416,469 - 416,469 302,286
Total Expense 3,419,705 - 3,419,705 2,992,513
Change in Net Assets (160,314) 628,546 468,232 67,463
Net Assets Beginning of Year 1,157,104 154,658 1,311,762 1,244,299
Net Assets End of Year 996,790$ 783,204$ 1,779,994$ 1,311,762$
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, 2022
(with comparative totals for 2021)
Expense Type Program
Management
& General Fundraising
2022
Total
2021
Total
Wages and Benefits 1,044,806$ 221,251$ 243,951$ 1,510,008$ 1,208,291$
Rebuilding Contracted Services 634,219 - - 634,219 715,278
Rebuilding Project Materials 738,960 - - 738,960 679,841
Professional Services 6,934 9,750 5,000 21,684 75,680
Facilities & Equipment 125,009 14,910 21,771 161,690 70,650
Office & General 92,860 14,212 60,077 167,149 147,642
Insurance 45,635 9,641 8,999 64,275 55,725
Advertising & Promotion - - 27,444 27,444 -
Special Events (Note 3e) - - 48,753 48,753 -
Interest (Note 9) 12,217 344 474 13,035 14,001
Depreciation (Note 6) 31,991 497 - 32,488 25,405
2,732,631$ 270,605$ 416,469$ 3,419,705$ 2,992,513$ 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, 2022
(with comparative totals for 2021)
2022 2021
Cash Flows from Operating Activity
Change in Net Assets 468,232$ 67,463$
Adjustments to reconcile the change in net assets
to net cash used in operating activities:
Depreciation 32,488 25,405
Changes in certain assets and liabilities:
Accounts Receivable (307,031) 12,049
Due from Related Party 34,707 (25,342)
Prepaid Expenses 8,193 (21,551)
Accounts Payable & Accrued Expenses (13,281) 9,940
Deferred Revenue 326,275 -
Net Cash Provided by Operating Activities 549,583 67,964
Cash Flows from Investing Activities
Property & Equipment Purchases (177,893) (28,447)
Net Cash Used in Investing Activities (177,893) (28,447)
Cash Flows from Financing Activities
Payments on Long-term Debt (316,779) (18,351)
Net Cash Used in Financing Activities (316,779) (18,351)
Net Increase in Cash 54,911 21,166
Cash and Cash Equivalents, beginning of year 729,428 708,262
Cash and Cash Equivalents, end of year 784,339$ 729,428$
The accompanying notes are an integral part of these financial statements.
- 8 -
Wilmington Area Rebuilding Ministry, Inc.
Notes to the Financial Statements
December 31, 2022
See Independent Auditor’s Report
- 9 -
1. Organization
Wilmington Area Rebuilding Ministry, Inc. (WARM) is a North Carolina nonprofit organization
incorporated in March 1998. The organization is exempt from income taxes under the Internal
Revenue Service Code Section 501(c)(3). As such, contributions to the organization are tax
deductible.
2. Mission
WARM repairs, rebuilds, and makes homes accessible; and inspires service, generosity and hope.
WARM envisions a community where all homeowners are safe in their homes. WARM serves
Bladen, Brunswick, Columbus, Duplin, 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 2022, WARM performed home repair projects for 177
households.
3. Summary of Significant Accounting Policies
The organization prepares its financial statements in accordance with generally accepted
accounting principles promulgated in the United States of America (U.S. GAAP) for not-for-profit
organizations using the accrual basis of accounting. As such, revenues are recorded when earned
and expenses are recorded when incurred. The significant accounting and reporting policies
used by the organization are described below to enhance the usefulness and understandability
of the financial statements.
3a. Use of Estimates
The preparation of financial statements requires management to make estimates and assumptions
that affect the reported amounts of revenues and expenses during the reporting period and the
reported amounts of assets and liabilities at the date of the financial statements. On an ongoing
basis, the organization’s management evaluates the estimates and assumptions based upon
historical experience and various other factors and circumstances. The organization’s
management believes that the estimates and assumptions are reasonable in the circumstances;
however, the actual results could differ from those estimates.
3b. Net Asset Classes
The Financial Accounting Standards Board Accounting Standards Codification (FASB ASC)
topic 958, “Not-for-Profit Entities,” requires the reporting of an organization’s activities by net
asset class. The financial statements report net assets and changes in net assets based upon the
existence or absence of restrictions on use that are placed by its donors, as follows:
Wilmington Area Rebuilding Ministry, Inc.
Notes to the Financial Statements
December 31, 2022
See Independent Auditor’s Report
- 10 -
Net assets without donor restrictions are resources available for use in general operations and
not subject to donor (or certain grantor) restrictions. The only limits on their use are the broad
limits resulting from the nature of the organization, the environment in which it operates, the
purposes specified in its corporate documents and its application for tax-exempt status, and any
limits resulting from contractual agreements with creditors and others that are entered into in
the course of its operations.
Net assets with donor restrictions are resources that are subject to donor (or certain grantor) -
imposed restrictions. Some donor-imposed restrictions are temporary in nature, such as those
that will be met by the passage of time or other events specified by the donor. Other donor-
imposed restrictions are permanent in nature, where the donor stipulates that resources be
maintained in perpetuity. Donor-imposed restrictions are released when a restriction expires,
that is, when the stipulated time has elapsed, when the stipulated purpose for which the resource
was restricted has been fulfilled, or both. As of December 31, 2022, the organization held no
net assets with permanent donor restrictions. See Note 11 for a discussion of other donor-
restricted net assets held as of December 31.
3c. Cash and Cash Equivalents
WARM considers short-term, interest bearing, highly liquid investments with original maturities
of three months or less to be cash equivalents for purposes of financial statement presentation.
At various times during the year, WARM’s cash balance in financial institutions exceeded the
Federal Deposit Insurance Corporation (FDIC) insurance limit of $250,000 per depositor. These
financial institutions have strong credit ratings and management believes that the credit risks
related to these deposits are minimal.
3d. Contributions, Grant and Contracts
Contributions, including unconditional promises to give, are recognized when received. All
contributions are reported as increases in unrestricted net assets unless the use of the contributed
assets is specifically restricted by the donor (see Note 3b, previously). Also see Note 11,
Restrictions on Net Assets.
Contributed services are only recorded if they meet the requirements for recognition (such as if
they require specialized skills). These requirements are outlined in FASB ASC 958-605-25-16,
“Contributed Services.” While the many members of WARM’s volunteer workforce are a
critical element of its operating success, their services do not meet the criteria for recognition
and are, therefore, not reflected in the financial statements.
Wilmington Area Rebuilding Ministry, Inc.
Notes to the Financial Statements
December 31, 2022
See Independent Auditor’s Report
- 11 -
3e. Functional Allocation of Expenses
The Statement of Activities presents expenses by functional classification (program,
management and general, and fundraising). Expenses that can be identified with a specific
program or support service are charged directly to that program or support service. Costs
common to multiple functions have been allocated among the various functions benefited using
an objective basis for these expense categories:
Expense Category Method of Allocation by Function
Wages & Benefits Time and effort (e.g. staff members’ time tracking)
Office & General Time and effort
Facilities & Equipment Usage of space (e.g. square footage by function)
The Statement of Functional Expenses presents these same expenses by both the functional
category (program, management and general, and fundraising) and by natural classification (e.g.
wages, contracted services).
Management and General activities include the functions necessary to provide support for the
organization’s program. These include those that provide governance (Board of Directors),
oversight, business management, financial recordkeeping, budgeting, legal services, human
resource management, and similar activities that ensure an adequate working environment and
an equitable employment program.
Fundraising activities include publicizing and conducting fundraising campaigns; maintaining
donor lists; conducting special fundraising events; and other activities involved with soliciting
contributions from corporations, foundations, individuals, and others.
WARM sponsors occasional special events to raise awareness of its mission and to raise funds
for the organization. In recognizing special events revenue, WARM follows the guidance
provided by FASB ASC-958-605, Revenue Recognition. WARM considers its events to be on-
going and central to its operations and therefore records revenues at the gross amount. All costs
of the events appear within the fundraising category on the Statement of Functional Expenses.
3f. Property & Equipment
WARM capitalizes property and equipment costing more than $5,000. Lesser amounts are
expensed. Purchased property and equipment is capitalized at cost. Donations of property and
equipment are recorded as contributions at their estimated fair value. Such donations are reported
as unrestricted contributions unless the donor specifically restricts the asset’s use. Also see Note
6, Property & Equipment.
Wilmington Area Rebuilding Ministry, Inc.
Notes to the Financial Statements
December 31, 2022
See Independent Auditor’s Report
- 12 -
3g. Operating Lease Commitments
WARM has elected, as allowed by ASC 842-20-25-2, not to recognize right-of-use assets and
lease liabilities for short-term leases (that is, leases with terms of 12 months or less). As such,
future scheduled payments under short-term lease arrangements, or the corresponding rights-of-
use, are not displayed on the Statement of Financial Position.
3h. Prior Year Information
The financial statements display prior-year, summarized information for comparative purposes.
The prior year information is presented in total but not by net asset class (with and without donor
restrictions). Such information does not include sufficient detail to constitute a presentation in
conformity with generally accepted accounting principles. Accordingly, such information
should be read in conjunction with WARM’s financial statements for the year then ended, from
which the summarized information is derived.
4. Liquidity and Availability
As of December 31, 2022, WARM’s financial assets that will become available within one year
for general expenditure totaled $732,898 as shown in the table below:
Cash & Cash Equivalents $ 784,339
Accounts Receivable & Due from Related Party 571,519
less Building Fund donations ‐622,960
Total Available $ 732,898
WARM has not reduced the available amount by $160,245 of other restricted net assets because
the specific restrictions relate to budgeted initiatives in 2023 and therefore will be available for
general expenditures such as payroll. In 2022, the organization had average daily expenses of
$9,280, excluding depreciation. Therefore, the $732,898 of available financial assets could
theoretically fund operations for 79 days at 2022 expenditure levels.
As part of WARM’s liquidity management plan, cash in excess of daily requirements may be
invested in short-term investments and money market funds.
5. Grants & Contributions
WARM receives its funding from a wide base of support that includes many individuals,
businesses, churches, civic organizations, and foundations. During 2022, it received $998,921 of
private grants and contributions for regular operations.
Wilmington Area Rebuilding Ministry, Inc.
Notes to the Financial Statements
December 31, 2022
See Independent Auditor’s Report
- 13 -
Additionally, WARM continued to receive significant support for its disaster relief efforts related
to 2018’s Hurricane Florence which created widespread damage to the region. During 2022, it
received an additional $841,659 of disaster recovery funding from the State of North Carolina,
which brought the total of disaster recovery funds received from all sources since September 2018
to $4,004,605.
In addition, it recorded $1,915,470 of government grants and contracts for its regular operations.
Of this amount, $1,053,280 were restricted federal and state funds that are described on page 19 of
this report in the Schedule of Expenditures of Federal and State Awards, along with the $841,659
of disaster recovery funding described above.
Accounts Receivable
The accounts receivable balance of $567,057 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 and so no provision is made for uncollectible amounts.
Deferred Revenue
Following the guidance of FASB ASC 958-605, Not-for-Profit Entities Revenue Recognition,
WARM has deferred recognition of $329,075 of revenue received in 2022 that will be earned in
2023. WARM has determined that the associated grant agreements are conditional and limit
WARM’s discretion on how it may spend the funds. Additionally, any unused funds are to be
returned to the grantor. WARM intends to use the funds for various program purposes in 2023 and
will recognize the revenue as the underlying conditions are met.
6. Property and Equipment
The property and equipment balance of $139,563 is stated at cost less accumulated depreciation
and consists of vehicles and other equipment. Depreciation is computed on a straight-line basis
over a five-year useful life.
Program Property Held for Sale
In September 2019, WARM acquired a 3.5 acre property located at 6955 Market Street in
Wilmington, NC and over the next three years began the design phase of a project to build a new
program facility at that location. In September 2022, the board of directors decided not to move
forward with the project due to the escalation of projected construction costs. In December 2022,
WARM listed the property for sale with Maus, Warwick, Matthews & Co., commercial realtors.
Additionally, in February 2023, WARM sold its administrative and program offices at 5058
Wrightsville Avenue for $386,500 and will recognize a gain on sale of approximately $108,000 in
2023. Also see Note 9, Long-Term Debt.
Wilmington Area Rebuilding Ministry, Inc.
Notes to the Financial Statements
December 31, 2022
See Independent Auditor’s Report
- 14 -
Following the guidance of FASB ASC 360-10-45-9, Long-lived Assets Held for Sale, WARM has
segregated the assets held for sale on the Statement of Financial Position. A summary of those
assets, which are stated at historical cost less accumulated depreciation, follows:
Long‐Lived Assets Held for Sale
Land $ 590,972
Land Improvements 125,462
Building 117,094
Building Improvements 80,890
$ 914,418
Less accumulated depreciation (36,667)
Total $ 877,751
7. Accounts Payable and Accrued Liabilities
The accounts payable and accrued liabilities balance of $189,878 consists of operational accounts
payable of $96,349 and payroll and related liabilities of $93,529.
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, 2022.
9. Long-Term Debt
WARM’s debt totaled $88,359 and consisted of two loans from South State Bank which were paid
in full in February 2023. See Note 6, Property & Equipment.
In November 2022, WARM repaid in full its First Citizen’s Bank loan with a final payment of
$299,619.
10. Retirement Plan
WARM provides a simplified employee retirement plan to its employees. It matches employee
contributions to the plan up to three percent of each participant’s qualified wages for the fiscal
year. In 2022, WARM contributed $30,476 and this expense is included in the line item “Wages
& Benefits” on the Statement of Functional Expenses.
11. Restrictions on Net Assets
During the year, funds totaling $2,125,176 that were initially restricted for a variety of uses were
expended for their intended purposes and released from restriction. These appear as the line item
“Net Assets Released from Restriction” on the Statement of Activities.
Wilmington Area Rebuilding Ministry, Inc.
Notes to the Financial Statements
December 31, 2022
See Independent Auditor’s Report
- 15 -
The following table summarizes the restricted activity by type for 2022:
Restriction Type
Prior Year
Balance
12/31/21
Current Year
Contributions
Released from
Restriction
Restricted
Fund Balance
12/31/22
Disaster Relief ‐
841,659
(841,659) ‐
Urgent Repair & Rehabilitation Programs
56,398
1,061,491
(998,645)
119,244
Building Fund
39,700
590,651
(7,391)
622,960
Other Restricted
58,560
259,921
(277,481)
41,000
Total Restricted
154,658
2,753,722
(2,125,176)
783,204
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 2020.
13. Related Party Transactions
During 2022, WARM provided contracted services to its sister organization, Hope Comes Home,
a nonprofit corporation, in the amount of $224,824. A total of $4,462 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.
Wilmington Area Rebuilding Ministry, Inc.
Notes to the Financial Statements
December 31, 2022
See Independent Auditor’s Report
- 16 -
14. Subsequent Events
WARM has evaluated events that have occurred subsequent to the statement of financial position
date (December 31, 2022) and through the date that the Independent Auditor’s Report was
available to be issued (April 26, 2023). No events have occurred during that period that would
require adjustments to the audited financial statements or disclosures in these notes other than as
described in Notes 6 and 9, above.
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, 2022,
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 April 26, 2023.
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
April 26, 2023
Wilmington Area Rebuilding Ministry, Inc.
Schedule of Expenditures of Federal and State Awards
for the year ended December 31, 2022
Federal Grantor/ Program Title
U.S. Department of Housing and Urban Development (HUD)
HOME Investment Partnerships Program
Passed through the N.C. Housing Finance Agency
Single Family Rehab Program (SFR)14.239 247,285$
U.S. Department of Health & Human Services/LIHEAP
Low-Income Home Energy Assistance Program
Passed through N.C. Department of Environmental Quality
Low-Income Home Energy Assistance 93.568 132,000$
Total Federal Expenditures 379,285$
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 229,256
Urgent Repair Program (URP)URP 21 100,000
Urgent Repair Program (URP)URP 22 244,739
N.C. Office of State Budget and Management
Brunswick County Hurricane Florence Critical Needs 13624-T 526,301
New Hanover County Hurricane Florence Disaster Recovery DRA_FLO_13624-G 226,820
Pender County Hurricane Florence Disaster Recovery DRA_FLO_13624-G 13,184
N.C. Department of Public Safety - Emergency Management
N.C. Voluntary Organization Assisting with Disasters (VOAD) VOAD 2019 75,354
General Assembly
State Appropriation
Passed through N.C. Department of Health & Human Services
Directed Grant S.L. 2022-74 100,000
Total State Expenditures 1,515,654$
Total Federal and State Expenditures 1,894,939$
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, 2022
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, 2022, 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.
https://www.google.com/maps/d/edit?mid=1MRNeh_W_ztmUc5Q59YRi3RLHgpdfe6Y&usp=sharing
Locations of properties tagged by City of Wilmington Code Enforcement
- Tenant occupied
- Owner-occupied
Workforce Housing Services Program Budget Worksheet (Services a
Programs)
GENERAL INSTRUCTIONS
1) This worksheet consist of 2 pages for you to fill out (excluding instructions): Sheet 1: RevenueSheet 2: Expenditures
2) YOU WILL ONLY INPUT DATA IN YELLOW CELLS. All other cells are protected (locked) to avoid the deletion of formulas. You can unlock them by selecting "Unprotect Sheet" under the "Format Cell" options on the "Home" tab. There is NO password.
3) In general, fill in the worksheets in the order they are numbered.
4) Be sure to complete all worksheets.
Note: Do not use this worksheet for constructions projects or for projects requiring complex fina
proformas.
Agency Name:
Project Name:
List of Potential Funding Sources Status Current Year Amount FY
2023-2024
Estimated Amount FY
2024-2025
New Hanover County:
Workforce Housing Services Program S $460,000 $460,000
American Rescue Plan $0 $0
Non-County Agency Funding (include in-kind
donations of property)A - FY23-24 $45,000 $45,000
Other (explain)$0 $0
NHC Capacity-Building Grant A $75,000 $0
Federal Funds (list Federal agencies)
$0 $0
State Government (list State agencies)
NCHFA - URP A $132,000 $132,000
NCHFA - ESFR A $162,000 $184,000
HOPP A $150,000 $200,000
Other Local Government Funds (City or County)
City of Wilmington A - FY23/24 $27,500 $0
City of Wilmington P - FY24/25 $0 $30,000
$0 $0
Foundations (list Foundation names)
$0 $0
$0 $0
Private Donations (monetary)$0 $0
Fundraising $0 $0
Client Fees $0 $0
Other Sources (list)$0 $0
$0 $0
Total Revenues $1,051,500 $1,051,000
Complete the following table to show all funds anticipated to be received by your agency in fiscal years for this program
or project. When completing the table, indicate status as follows: P = Proposed; S = Application Submitted; A =
Approved. For "Approved Funding Sources," please attach commitment letters. This worksheet is for your RFP project,
not your agency total operating budget.
Wilmington Area Rebuilding Ministry, Inc.
Comprehensive Opportunities for NHC Workforce Housing
Agency Name:
Project Name:
List of Expenditures Current Year Amount FY
2023-2024
Estimated Amount FY
2024-2025
Programs
Rehabilitation of Existing Units
Down Payment Assistance $0 $0
Tenant-based Rental Assistance $0 $0
Emergency Repair***$943,600 $953,100
Other (explain)$0 $0
$0 $0
Operations
Grants $0 $0
Fundraising $0 $0
Personnel (include travel/training) **$15,000 $15,000
Contract/Professional Services $0 $0
Supplies & Materials $1,918 $1,918
Utilities $0 $0
Equipment Capital Outlay or Lease $27,000 $14,000
Maintenance $3,238 $3,238
Insurance $3,041 $3,041
IT/Communications $13,303 $11,303
Printing/Postage $0 $0
Other*$44,400 $49,400
$0 $0
$0 $0
Total Expenditures $1,051,500 $1,051,000
Explanation of Expenditures:
Complete the following table to show all estimated expenditures in fiscal years for this program or
project.
Wilmington Area Rebuilding Ministry, Inc.
Comprehensive Opportunities for NHC Workforce Housing
***average cost per project is $50,000 - total units will be a minimum of 40
***WARM Program and Construction Staff
***WARM Social Worker - 80% time on Emergency Repair Program
***Licensed contractors
***Construction Materials
***Construction costs - permits, etc.
***Deed registration fees, etc.
**Social Worker - 20% spent on general admin
**WARM NC administrative staff time
*Other administrative costs normally allowed in government grants
Resume - 1 of 2
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
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.
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 citizens 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
Serve on WARM Leadership Team; oversee application process from outreach / homeowner inquiry to
hand-off to Construction Team; oversee preparation of environmental review documentation to submit
to North Carolina State Historic Preservation Office or North Carolina Housing Finance Agency; evaluate
and strengthen homeowner services; 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
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)
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
https://www.google.com/maps/d/edit?mid=1MRNeh_W_ztmUc5Q59YRi3RLHgpdfe6Y&usp=sharing
Every property that WARM NC accepts for repairs is zoned appropriately for residential housing;
properties have access to existing water and sewer service, as well as other infrastructure such as
roads, electricity, and amenities such as schools and parks.
Sites of properties tagged by City of Wilmington Code Enforcement - scope of work to be determined
All sites are in compliance with zoning laws
All sites have ready access to water/sewer lines
-Tenant occupied
-Owner-occupied
July 31, 2023
New Hanover County Planning Department
Workforce Housing Programs
To Whom It May Concern:
The City of Wilmington strongly supports approval of funding for WARM NC from New Hanover County’s
Workforce Housing Services Program. The City and County will jointly benefit from the use of these funds in areas
of NHC that overlap the City, and each of our investments in WARM NC’s work will have a higher return.
Since 2009, the City of Wilmington has provided matching funds for North Carolina Housing Finance Agency’s
Urgent Repair Program and Essential Single-Family Rehab in New Hanover County. Our contribution has helped
leverage over $3,000,000 in URP and ESFR funding. Several hundred New Hanover County low-income
homeowners received the type of expensive home repair that keeps a home in habitable condition: roofs, floors,
windows, doors, kitchen appliances, accessible bathroom modifications, plumbing repairs, and HVAC systems.
The high cost of home maintenance and improvements puts a strain on lower-income household finances and
limits opportunities to build financial independence and wealth, a major determining factor of health. According
to a 2022 analysis of federal census data by Harvard’s Joint Center for Housing Studies, nearly a third of
homeowners who earn less than $32,000 spent nothing on maintenance or improvements. Disrepair can force
people to leave their homes simply because they cannot afford repairs. Free home maintenance preserves wealth,
improves health, and strengthens New Hanover County communities.
Joint funding by the City of Wilmington, New Hanover County’s Workforce Housing Services Program, NCHFA, and
other potential funders retains affordable housing that otherwise will be lost to deterioration and ultimately
condemnation. By focusing on referrals from the City’s Code Enforcement program and other local agencies,
WARM NC will use WHSP funds for new, unduplicated projects not already committed to existing funding from
either the City or the County.
Please feel free to contact me directly if you have any questions about WARM NC or the work we have
accomplished together since 2009.
Sincerely,
Suzanne Rogers
Suzanne Rogers
Community Developer and Housing Planner
Community Services Community Development & Housing 305 Chestnut Street PO Box 1810 Wilmington, NC 28402-1810 910 341-3238 wilmingtonnc.gov Dial 711 TTY/Voice