2022-08-15T14:27:58-05:00 2021-09-30 943108253 NOVOGRADAC & COMPANY LLP 1435 N MCDOWELL BLVD SUITE 350 PETALUMA CA 94954 990 2020-10-01 942631608 COMMUNITY HOUSING IMPROVEMENT SYSTEMS & PLANNING ASSOCIATION COMM 8317576251 295 MAIN STREET SUITE 100 SALINAS CA 93901 ANDREW SIMER CFO 8317576251 2022-08-15 1 ANDREW SIMER 999009999 LANCE SMITH P00696626 4152236130 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z ANDREW SIMER 295 MAIN STREET SUITE 100 SALINAS CA 93901 5419335 0 X WWW.CHISPAHOUSING.ORG X 1979 CA DEVELOPING AND OPERATING LOW-INCOME HOUSING PROJECTS 9 9 18 0 0 0 1609698 1248491 5907851 4043890 120078 126954 10225 -7500 7647852 5411835 609471 705540 0 0 1740348 1749231 0 0 165184 2159412 2395272 4509231 4850043 3138621 561792 41743437 43403631 14386354 14974088 27357083 28429543 DEVELOPING AND OPERATING LOW-INCOME HOUSING PROJECTS 0 0 4354678 705540 4036390 PLANNING, DEVELOPING AND OPERATING LOW-INCOME HOUSING PROJECTS. 4354678 1 1 0 0 0 0 0 0 0 0 1 0 1 0 1 1 1 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 1 60 0 18 0 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X THE ORGANIZATION 8317576251 295 MAIN STREET SUITE 100 SALINAS CA 93901 PATTY PADILLA-SALSBERG CHAIR 2.00 X 0 0 0 PFIANNA CLINE VICE-CHAIR 2.00 X 0 0 0 ELSA MENDOZA JIMENEZ TREASURER 2.00 X 0 0 0 ADORACION DORIS LOPEZ SECRETARY 2.00 X 0 0 0 BERKLEY BRANNON BOARD MEMBER 2.00 X 0 0 0 MANUEL T GONZALEZ BOARD MEMBER 2.00 X 0 0 0 JESUS LOPEZ BOARD MEMBER 2.00 X 0 0 0 SABINO LOPEZ BOARD MEMBER 2.00 X 0 0 0 HUGO ALAMEDA BOARD MEMBER 2.00 X 0 0 0 NORM KOLPIN CFO 40.00 X 148759 0 6958 ALFRED DIAZ-INFANTE PRESIDENT/CEO 40.00 X 186012 0 22184 ANDREW SIMER CFO 40.00 X 0 0 0 DANA CLEARY DIRECTOR OF RE DEVELOPMENT 40.00 X 108236 0 21687 PAUL TRAN PROJECT MANAGER 40.00 X 118372 0 18105 561379 0 68934 4 0 1 0 THE PAUL DAVIS PARTNERSHIPLLP 286 EL DORADO MONTEREY CA 93940 ARCHITECT SERVICES 114119 1 279080 969411 1248491 MANAGEMENT & CONSULTIN 541610 1920582 1920582 RENTAL INCOME 532000 1787731 1787731 INTEREST INCOME 900099 262242 262242 OTHER RENTAL INCOME 532000 73335 73335 4043890 126954 126954 7500 -7500 -7500 5411835 4036390 0 126954 X 552490 552490 153050 153050 316228 256145 37947 22136 1012430 820068 121492 70870 49345 39970 5921 3454 287749 233077 34530 20142 83479 67618 10017 5844 2437 2145 292 36100 36100 102488 83015 12299 7174 144429 116988 17331 10110 529 529 170107 170107 306127 296727 9400 106911 106911 REPAIRS AND MAINTENANCE 275678 275678 MISCELLANEOUS 275161 222881 33019 19261 UTILITIES 254683 254683 GROUNDS CONTRACT AND MA 178473 178473 542149 524123 11833 6193 4850043 4354678 330181 165184 9574608 8642806 4093658 3055611 3823272 7029058 128694 162085 19816788 10062132 9817167 9754656 2391522 2629365 11825044 12021486 89472 108564 41743437 43403631 963608 1291413 13310685 13567008 112061 115667 14386354 14974088 X 27357083 28429543 27357083 28429543 41743437 43403631 561792 510668 0 X X 0 1 X 1 1 1 X 701887 2991711 2382096 1609698 1248491 8933883 701887 2991711 2382096 1609698 1248491 8933883 8933883 93196 95181 184982 120078 126954 620391 9554274 20068861 0.93510 0.93310 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3147574 3147574 13934784 8371668 5563116 1177625 787185 390440 754603 721532 33071 802202 181747 620455 9754656 EQUITY INVESTMENTS -2041752 C NOTES RECEIVABLE FROM OPERATING PARTNERSHIPS 8158919 C INTEREST RECEIVABLE FROM OPERATING PARTNERSHIPS 1873452 C DUE FROM RELATED PARTIES 4030867 C 12021486 SECURITY DEPOSITS 115667 115667 X 19986095 510668 14063592 14574260 5411835 0 5411835 22233409 17383366 17383366 4850043 0 4850043 PART X, LINE 2: CHISPA IS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND FROM CALIFORNIA INCOME AND FRANCHISE TAXES UNDER REVENUE AND TAXATION CODE SECTION 23701(D). INCOME TAXES ON PARTNERSHIP INCOME ARE LEVIED ON THE PARTNERS IN THEIR INDIVIDUAL CAPACITY. ACCORDINGLY, ALL PROFITS AND LOSSES OF THE OPERATING PARTNERSHIPS ARE RECOGNIZED BY EACH PARTNER ON ITS RESPECTIVE TAX RETURN. THE PREPARATION OF FINANCIAL STATEMENTS IN CONFORMITY WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRES CHISPA TO REPORT INFORMATION REGARDING ITS EXPENSES TO VARIOUS TAX POSITIONS TAKEN. MANAGEMENT HAS DETERMINED WHETHER ANY TAX POSITIONS HAVE MET THE RECOGNITION THRESHOLD AND HAS MEASURED ITS EXPOSURE TO THOSE TAX POSITIONS. MANAGEMENT BELIEVES THAT CHISPA HAS ADEQUATELY ADDRESSED ALL RELEVANT TAX POSITIONS AND THAT THERE ARE NO UNRECORDED TAX LIABILITIES. FEDERAL TAX AUTHORITIES GENERALLY HAVE THE RIGHT TO EXAMINE THE AUDIT THE PREVIOUS THREE YEARS OF TAX RETURNS FILED. CALIFORNIA TAX AUTHORITIES GENERALLY HAVE THE RIGHT TO EXAMINE AND AUDIT THE PREVIOUS FOUR YEARS OF TAX RETURNS FILED. ANY INTEREST OR PENALTIES ASSESSED TO CHISPA ARE RECORDED IN OPERATING EXPENSES. NO INTEREST OR PENALTIES FROM FEDERAL OR STATE TAX AUTHORITIES WERE RECORDED IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: ACTIVITY REPORTED ON SUBSIDIARY TAX RETURNS 19,949,007. REVENUES ELIMINATED IN CONSOLIDATED FINANCIAL STATEMENTS -5,885,415. PART XII, LINE 2D - OTHER ADJUSTMENTS: ACTIVITY REPORTED ON SUBSIDIARY TAX RETURNS 23,116,174. EXPENSES ELIMINATED IN CONSOLIDATED FINANCIAL STATEMENTS -5,732,808. 0 SOL TREASURES INC 519 BROADWAY KING CITY CA 93930 261764855 501(C)(3) 34592 FMV N/A GENERAL SUPPORTGENERAL SUPPORT CASTROVILLE TEEN LEADERSHIP COUNCIL 8142 MOSS LANDING ROAD MOSS LANDING CA 95039 371738496 501(C)(3) 5165 FMV N/A GENERAL SUPPORT CENTRAL COAST YMCA 500 LINCOLN AVENUE SALINAS CA 93901 770202335 501(C)(3) 48481 FMW N/A GENERAL SUPPORT SALINAS REGIONAL SPORTS AUTHORITY 1188 PADRE DR STE 101 SALINAS CA 93901 800291222 501(C)(3) 400000 FMV N/A GENERAL SUPPORT VNA COMMUNITY SERVICES INC 341 TRES PINOS RD 103A HOLLISTER CA 95023 020396549 501(C)(3) 42001 FMV N/A GENERAL SUPPORT ARTS COUNCIL FOR MONTEREY COUNTY 1123 FREMONT BLVD SEASIDE CA 93955 942805076 501(C)(3) 7750 FMV N/A GENERAL SUPPORT COMMUNITY FOUNDATION FOR MONTEREY COUNTY 2354 GARDEN RD MONTEREY CA 93940 941615897 501(C)(3) 7500 FMV N/A GENERAL SUPPORT HARTNELL COLLEGE FOUNDATION 411 CENTRAL AVE SALINAS CA 93901 942781664 501(C)(3) 7000 FMV N/A GENERAL SUPPORT PAYMENTS FOR COMMUNITY SERVICES 8 153050 FMV SCHEDULE I - PART I, LINE 2 GRANT PROCEEDS ARE RECEIVED BY CHISPA AND DISTRIBUTED TO THE ORGANIZATIONS IN ACCORDANCE WITH THE GRANT AGREEEMENT. CHISPA'S CEO MEETS WITH THE ORGANIZATIONS AND THE GRANT MAKER REGULARLY TO MONITOR COMPLIANCE. X X X 0 0 0 0 0 0 0 0 0 ALFRED DIAZ-INFANTE PRESIDENT/CEO 186012 0 0 0 0 0 7600 0 14584 0 208196 0 0 0 NORM KOLPIN CFO 148759 0 0 0 0 0 5519 0 1439 0 155717 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PROVIDED TO THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C EMPLOYEES ARE ENCOURAGED TO RAISE ANY QUESTIONS REGARDING SPECIFIC ACTIVITIES OR QUESTIONS INVOLVING THIS POLICY WITH THEIR SUPERVISOR, DEPARTMENT MANAGER, OR THE DIRECTOR OF ADMINISTRATION BEFORE ENTERING INTO CONTRACTS OR AGREEMENTS THAT MAY VIOLATE CHISPA'S CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 A SALARY SURVEY IS CONDUCTED EVERY 5 YEARS BY A THIRD PARTY. FORM 990, PART VI, SECTION C, LINE 19 CHISPA MAKES THE FORM 990, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. ALL DOCUMENTS ARE AVAILABLE FOR REVIEW AT THE MAIN OFFICE LOCATED IN SALINAS, CA. FORM 990, PART IX, LINE 24E MANAGEMENT FEES: PROGRAM SERVICE EXPENSES 115,872. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 115,872. MANAGEMENT UNIT: PROGRAM SERVICE EXPENSES 107,652. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 107,652. PROGRAM EXPENSES: PROGRAM SERVICE EXPENSES 100,103. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 100,103. PROPERTY TAX: PROGRAM SERVICE EXPENSES 51,490. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 51,490. TELEPHONE: PROGRAM SERVICE EXPENSES 38,913. MANAGEMENT AND GENERAL EXPENSES 5,765. FUNDRAISING EXPENSES 3,363. TOTAL EXPENSES 48,041. CLEANING SERVICES: PROGRAM SERVICE EXPENSES 46,566. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 46,566. DEVELOPMENT EXPENSES: PROGRAM SERVICE EXPENSES 23,367. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 23,367. PRINTING AND REPRODUCTION: PROGRAM SERVICE EXPENSES 10,652. MANAGEMENT AND GENERAL EXPENSES 2,130. FUNDRAISING EXPENSES 533. TOTAL EXPENSES 13,315. DUES AND SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 8,618. MANAGEMENT AND GENERAL EXPENSES 1,277. FUNDRAISING EXPENSES 745. TOTAL EXPENSES 10,640. VEHICLE EXPENSES: PROGRAM SERVICE EXPENSES 8,476. MANAGEMENT AND GENERAL EXPENSES 1,256. FUNDRAISING EXPENSES 732. TOTAL EXPENSES 10,464. POSTAGE: PROGRAM SERVICE EXPENSES 8,038. MANAGEMENT AND GENERAL EXPENSES 1,191. FUNDRAISING EXPENSES 695. TOTAL EXPENSES 9,924. TRAINING: PROGRAM SERVICE EXPENSES 2,930. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,930. PUBLIC RELATIONS: PROGRAM SERVICE EXPENSES 823. MANAGEMENT AND GENERAL EXPENSES 122. FUNDRAISING EXPENSES 71. TOTAL EXPENSES 1,016. DISPOSAL: PROGRAM SERVICE EXPENSES 623. MANAGEMENT AND GENERAL EXPENSES 92. FUNDRAISING EXPENSES 54. TOTAL EXPENSES 769. FORM 990, PART XII, LINE 2C: FORM 990, PART XI, LINE 2C: THE AUDIT COMMITTEE ASSUMES THE RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF THE INDEPENDENT ACCOUNTANT. CENTRAL COAST DEVELOPMENT LLC 295 MAIN STREET SUITE 100 SALINAS CA 93901 753045224 RENTAL HOUSING DEVELOPMENT CA 0 0 MHSA LLC 295 MAIN STREET SUITE 100 SALINAS CA 93901 LOW INCOME HOUSING DEVELOPMENT CA -18016 -148561 PROPERTIES LLC 295 MAIN STREET SUITE 100 SALINAS CA 93901 LOW INCOME HOUSING DEVELOPMENT CA -48582 694703 AFFORDABLE APTS LLC 295 MAIN STREET SUITE 100 SALINAS CA 93901 LOW INCOME HOUSING DEVELOPMENT CA 0 0 CHISPA GP LLC 295 MAIN STREET SUITE 100 SALINAS CA 93901 823159425 LOW INCOME HOUSING DEVELOPMENT CA 0 2000 EL ESTERO SENIOR HOUSING INC 295 MAIN STREET SUITE 100 SALINAS CA 93901 942875799 TO OPERATE AFFORDABLE ELDERLY HOUSING CA 501(C)3 7 0 MARINA SENIORS HOUSING PARTNERS LP 295 MAIN STREET SUITE 100 SALINAS CA 93901 770359756 LOW INCOME HOUSING PROJECT CA RELATED 169742 1277152 0 1 0.00100 QM AFFORDABLE HOUSING PARTNERS LP 295 MAIN STREET SUITE 100 SALINAS CA 93901 770359754 LOW INCOME HOUSING PROJECT CA RELATED -40632 -855850 0 1 0.01000 VILLA SAN MIGUEL PARTNERS 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HOUSING MANAGEMENT INC 295 MAIN STREET SUITE 100 SALINAS CA 93901 942892838 MANAGEMENT SERVICE TO LOW INCOME HOUSING PROJECTS CA C 1.00000 0 SPARK DEVELOPMENT 295 MAIN STREET SUITE 100 SALINAS CA 93901 770164502 DEVELOPER TO LOW INCOME HOUSING PROJECTS CA C 1.00000 0 CHISPA VINEYARD GP LLC 295 MAIN STREET SUITE 100 SALINAS CA 93901 943466618 GENERAL PARTNER TO LOW INCOME HOUSING PROJECTS CA C 1.00000 0 CHISPA LA GLORIA GP LLC 295 MAIN STREET SUITE 100 SALINAS CA 93901 010934632 GENERAL PARTNER TO LOW INCOME HOUSING PROJECTS CA C 1.00000 0 CHISPA SEA GARDEN GP LLC 295 MAIN STREET SUITE 100 SALINAS CA 93901 454150504 GENERAL PARTNER TO LOW INCOME HOUSING PROJECTS CA C 1.00000 0 CHISPA BV GP LLC 295 MAIN STREET SUITE 100 SALINAS CA 93901 474715988 GENERAL PARTNER TO LOW INCOME HOUSING PROJECTS CA C 1.00000 0 0 0 0 1 0 0 0 0 0 1 0 1 0 0 0 0 1 0 0 CHISPA PROVIDES VARIOUS LOANS TO ITS AFFILIATE ORGANIZATIONS D 8741869 CHISPA PROVIDES MANAGEMENT AND CONSULTING FEES TO ITS AFFILATE ORGANIZATIONS L 1920582 CHISPA RECEIVES REIMBUSEMENT FOR ADMINISTRATIVE SERVICES FROM AFFILIATED ORGANIZATIONS Q 117217