2015-08-05T16:01:20-05:00 2014-09-30 943108253 NOVOGRADAC & COMPANY LLP PO BOX 7833 SAN FRANCISCO CA 941207833 990 2013-10-01 942631608 COMMUNITY HOUSING IMPROVEMENT SYSTEMS & PLANNING ASSOCIATION COMM 8317576251 295 MAIN STREET SUITE 100 SALINAS CA 93901 NORM KOLPIN CFO 8317576251 2015-08-05 1 LANCE SMITH P00696626 4153568000 2013 2016-03-07 17:11:31Z NORM KOLPIN 295 MAIN STREET SUITE 100 SALINAS CA 93901 5634251 0 X WWW.CHISPAHOUSING.ORG X 1979 CA DEVELOPING AND OPERATING LOW-INCOME HOUSING PROJECTS 9 9 17 0 0 0 1881732 364046 4111709 4960533 46898 64672 -31626 34936 6008713 5424187 159192 139866 0 0 1599096 1588041 0 0 134550 1698918 1948556 3457206 3676463 2551507 1747724 33086628 35930858 11518760 11824229 21567868 24106629 DEVELOPING AND OPERATING LOW-INCOME HOUSING PROJECTS 0 0 3259506 139866 4995469 PLANNING, DEVELOPING AND OPERATING LOW-INCOME HOUSING PROJECTS. 3259506 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 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 1 26 0 17 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 KALAH BUMBA BOARD MEMBER 2.00 X 0 0 0 NANCY VALDEZ VICE CHAIR 2.00 X 0 0 0 DON CLINE SECRETARY 2.00 X 0 0 0 JAMES EARHART TREASURER 2.00 X 0 0 0 STEVE HOLETT CHAIR 2.00 X 0 0 0 AL ESPINOSA BOARD MEMBER 2.00 X 0 0 0 AURELIO GONZALEZ BOARD MEMBER 2.00 X 0 0 0 RODNEY EVANS BOARD MEMBER 2.00 X 0 0 0 MIKE GARCIA BOARD MEMBER 2.00 X 0 0 0 TOM HUFFMAN BOARD MEMBER 2.00 X 0 0 0 NORM KOLPIN CFO 40.00 X 122850 0 15369 ALFRED DIAZ-INFANTE PRESIDENT/CEO 40.00 X 144455 0 23507 DANA CLEARY DIRECTOR OF RE DEVELOPMENT 40.00 X 100847 0 24945 368152 0 63821 3 0 1 0 0 299556 64490 364046 DEVELOPER FEE 531390 2350753 2350753 RENTAL INCOME 532000 1472262 1472262 MANAGEMENT & CONSULTIN 541610 782437 782437 INTEREST INCOME 900099 242797 242797 OTHER RENTAL INCOME 532000 112284 112284 4960533 64672 64672 245000 210064 34936 34936 5424187 4995469 0 64672 X 139866 139866 322510 261233 38701 22576 843784 683465 101254 59065 43632 35342 5236 3054 285429 231198 34251 19980 92686 75076 11122 6488 94339 94339 13026 11463 1563 30500 30500 3385 2742 406 237 91287 73943 10954 6390 106762 86478 12811 7473 12790 12790 123165 123165 295137 277087 18050 91538 91538 REPAIRS AND MAINTENANCE 258359 258359 GROUNDS CONTRACT AND MA 140964 140964 UTILITIES 139973 139973 PROGRAM EXPENSES 127393 127393 419938 393092 17559 9287 3676463 3259506 282407 134550 5282099 8197276 2056364 2595963 7856127 5501810 76181 23938 18238024 7506466 6286433 10731558 567891 676758 10099509 7626607 862024 576948 33086628 35930858 1643811 689217 9797362 11045996 77587 89016 11518760 11824229 X 21567868 24106629 21567868 24106629 33086628 35930858 1747724 791037 0 X X 0 1 X 1 1 1 X 209226 1257964 530518 1881732 364046 4243486 209226 1257964 530518 1881732 364046 4243486 4243486 92893 56678 43132 46898 64672 304273 4547759 19913669 0.93310 0.92030 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2504884 2504884 13699071 6098773 7600298 1147216 480052 667164 721532 779461 -57929 165321 148180 17141 10731558 EQUITY INVESTMENTS -818841 C NOTES RECEIVABLE FROM OPERATING PARTNERSHIPS 4510901 C INTEREST RECEIVABLE FROM OPERATING PARTNERSHIPS 2704750 C DUE FROM RELATED PARTIES 1229797 C 7626607 SECURITY DEPOSITS 89016 89016 X 18605740 791037 12390516 13181553 5424187 0 5424187 16536085 12859622 12859622 3676463 0 3676463 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 15,673,840. REVENUES ELIMINATED IN CONSOLIDATED FINANCIAL STATEMENTS -3,283,324. PART XII, LINE 2D - OTHER ADJUSTMENTS: ACTIVITY REPORTED ON SUBSIDIARY TAX RETURNS 16,391,862. EXPENSES ELIMINATED IN CONSOLIDATED FINANCIAL STATEMENTS -3,532,240. 0 CENTER FOR COMMUNITY ADVOCACY 22 WEST GABILAN STREET SALINAS CA 93901 770192068 501(C)(3) 14000 FMV N/A GENERAL SUPPORTGENERAL SUPPORT COMMUNITIES ORGANIZED FOR RELATIONAL POWER IN ACTION 95 ALTA VISTA AVENUE WATSONVILLE CA 95076 770557460 501(C)(3) 46000 FMV N/A GENERAL SUPPORT ALISAL CENTER FOR THE FINE ARTS 745 N SANBORN ROAD SALINAS CA 93905 770194560 501(C)(3) 15936 FMV N/A GENERAL SUPPORT CENTRAL COAST YMCA 500 LINCOLN AVENUE SALINAS CA 93901 770202335 501(C)(3) 43330 FMW N/A GENERAL SUPPORT ARTS COUNCIL FOR MONTEREY COUNTY PO BOX 7495 CARMEL CA 93921 942805076 501(C)(3) 6100 FMV N/A GENERAL SUPPORT SOL TREASURES INC 519 BROADWAY KING CITY CA 93930 261764855 501(C)(3) 14500 FMV N/A GENERAL SUPPORT GENERAL SUPPORT 6 0 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 144455 0 0 0 0 0 6078 0 17429 0 167962 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 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 UNIT: PROGRAM SERVICE EXPENSES 90,452. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 90,452. SUBSIDY PAYBACK: PROGRAM SERVICE EXPENSES 78,808. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 78,808. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 39,951. MANAGEMENT AND GENERAL EXPENSES 5,089. FUNDRAISING EXPENSES 2,969. TOTAL EXPENSES 48,009. SITE MANAGEMENT PERSONNEL: PROGRAM SERVICE EXPENSES 44,258. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 44,258. ANNUAL EVENT EXPENSES: PROGRAM SERVICE EXPENSES 20,943. MANAGEMENT AND GENERAL EXPENSES 3,103. FUNDRAISING EXPENSES 1,810. TOTAL EXPENSES 25,856. CLEANING SERVICES: PROGRAM SERVICE EXPENSES 23,914. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 23,914. DEVELOPMENT EXPENSES: PROGRAM SERVICE EXPENSES 22,854. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22,854. PUBLIC RELATION: PROGRAM SERVICE EXPENSES 16,564. MANAGEMENT AND GENERAL EXPENSES 2,454. FUNDRAISING EXPENSES 1,431. TOTAL EXPENSES 20,449. PRINTING AND REPRODUCTION: PROGRAM SERVICE EXPENSES 14,323. MANAGEMENT AND GENERAL EXPENSES 2,864. FUNDRAISING EXPENSES 716. TOTAL EXPENSES 17,903. TELEPHONE: PROGRAM SERVICE EXPENSES 13,069. MANAGEMENT AND GENERAL EXPENSES 1,936. FUNDRAISING EXPENSES 1,129. TOTAL EXPENSES 16,134. POSTAGE: PROGRAM SERVICE EXPENSES 7,775. MANAGEMENT AND GENERAL EXPENSES 1,152. FUNDRAISING EXPENSES 672. TOTAL EXPENSES 9,599. DUES AND SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 6,484. MANAGEMENT AND GENERAL EXPENSES 961. FUNDRAISING EXPENSES 560. TOTAL EXPENSES 8,005. PAINTING AND DECORATING: PROGRAM SERVICE EXPENSES 7,791. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,791. PROPERTY TAXES: PROGRAM SERVICE EXPENSES 5,906. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,906. 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. 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