Monday, November 18, 2013

Money that may be due to the CVCBD

The following is a presentation by Stephen J. Gewirtz, who made this presentation at the CVCBD Board Meeting on November 12, 2013.  Mr. Gewirtz is a community member, surtax-payer and is the Head of the Court Watch Program.  At the end is a shortened version of this issue but it is important to read Mr. Gewirtz's presentation which more fully explains the situation about the building on the corner of 23rd and North Charles St., the second location of the CVCBD offices.

On March 29, 1996, officers of CVCBD formed the Charles Village Community Foundation (CVCF).  On March 27, 1997, the building was sold to the Construction Industry Educational Foundation, Inc. for $32,500.  On November 25, 1997, the building was sold to CVCF for $130,000, and the purchase by CVCF was financed with a seller provided mortgage for $115,000.  Thus, there was a down payment of $15,000, and I do not know the source of the down payment.  The president of CVCBD and CVCF had an architectural firm, but I do not know whether he had an association with the Construction Industry Education Foundation (later renamed as the Building Congress and Exchange Foundation, Inc.).  At the same time, I should note that I have been told that some people raised questions at the time about whether CVCF might have paid way too much for the building.  I should note too that before acquiring the building, CVCBD had operated out of a storefront which was accessible to people who are physically challenged, but that the first floor of the new building was accessible only to someone who could climb very steep steps (and I was in fairly good shape then and had difficulty ascending to the first floor).  In fact, CVCBD had to hold its board meetings at Future Care to make them accessible.

Nonetheless, CVCBD and CVCF signed a lease under which CVCBD would make the mortgage payments (principal and interest), while CVCF would own the increase in equity as the mortgage was paid down plus any capital gains on the building.  CVCBD was also responsible for maintenance of the building, and I have been told that CVCBD spent quite a bit making the building usable.  After that, maintenance was minimal.  The same owner of an architectural firm signed the lease on behalf of both parties to the lease (CVCBD and CVCF), and he was also the one who had signed the agreement to purchase the building.

Let me note too that when the building was acquired by CVCF and leased to CVCBD, all CVCBD committees operated in secret, and times and locations of committee meetings were not revealed to the public.  In addition, CVCF has always operated in secret except for some past joint audits with CVCBD and except for the annual filing of form 990 with the IRS.  By law, the 990 is public information.  Thus, it is difficult to gather information about what occurred at that time.

On December 9, 2008, about a year after the building had been vacated by CVCBD when it had moved to its present location, CVCF sold the building at auction for $210,000, and CVCF received $200,000 (the other $10,000 presumably being the commission on the sale collected by the auctioneer).

As of June 30, 2008, according to the 990 filed by CVCF, the amount of the mortgage on the building was $54,489.  Thus, the profit on the sale by CVCF can be calculated as the purchase price ($130,000) minus the down payment whose source I do not know ($15,000) minus the balance of the mortgage (less than $55,000, to use a round number), i.e. the profit is approximately $130,000.

It is my belief that some members of an earlier board set up CVCF so that they and those they would appoint as their successors controlling CVCF would control any eventual profit on the sale of the building.  It is also my belief that the conflict of interest on the part of those board members is such that CVCBD would be able to convince a court of law that it should be able to recover that money.  It is clear that the people controlling CVCBD and CVCF did not look out for the interests of the taxpayers who pay for CVCBD.  We can certainly use more money for public safety, and public safety is what we were told at the time of the 1994 referendum would be the primary purpose of CVCBD.

Therefore, I am urging the board of CVCBD to sue CVCF to recover whatever is left of the $130,000 profit on the sale of the building.  Unfortunately, I have doubts that the money given away when the building was acquired at an excessive price can be recovered.

Thus, my recommendation to the board of CVCBD is that you request that the CVCF  provide the $130,000 to the CVCBD.
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Condensed version of the actions explained above:

Construction Industry Educational Foundation, Inc. (CIEF) purchased the bldg. on 3/27/97 for $32,500.

8 months later 
the CVCF purchased the bldg. from the CIEF for $130,000. with a $115,000. mortgage
                                                                                                        + 15,000. down paym. from.?

    CVCBD agreed to pay for the mortgage, including principal and interest
    CVCBD spent a large sum of money to make necessary repairs to the building to make it habitable
    CVCBD paid for all maintenance on the building (possibly including a new roof)

In 2008 the CVCF sold the building for $210,000. - $200,000 less $10,000. sales commission
                       The balance left on the mortgage was $- 55,000.
                        Repayment of down payment was      -  15,000.

                                        CVCF makes a profit of   $130,000.                 

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