ERV COMMUNITY CENTER FOUNDATION: Form 990PF, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- ERV COMMUNITY CENTER FOUNDATION (EIN 84-3720436)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-03
- IRS object ID
- 202523079349101572
- Schema version
- 2024v5.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990-PF
- Schedule B
- Accounting Fees Schedule
- Depreciation Schedule
- Investments Corp Bonds Schedule
- Investments Corp Stock Schedule
- Investments Other Schedule2
- Land Etc Schedule2
- Legal Fees Schedule
- Mortgages And Notes Payable Sch
- Other Assets Schedule
- Other Decreases Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Other Increases Schedule
- Other Liabilities Schedule
- Substantial Contributors Sch
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-03T14:20:25-08:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 941167235 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AndersonLucasSomerville & Borges | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1338 Main Street | AddressLine1Txt |
| City | Fortuna | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95540 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 843720436 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ERV Community Center Foundation | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ERVC | BusinessNameControlTxt |
| Phone | 7077251722 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3000 Newburg Road | AddressLine1Txt |
| City | Fortuna | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95540 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Dennis Scott | PersonNm |
| Person Title | Treasurer | PersonTitleTxt |
| Signature | 2025-11-03 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Keith D Borges | PreparerPersonNm |
| PTIN | P00183935 | PTIN |
| Phone | 7077254442 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Initial Return Former Pub Chrty | Yes (X) | InitialReturnFormerPubChrtyInd |
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $33,167,921 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $523,938 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $120,124 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $120,124 | InterestOnSavNetInvstIncmAmt |
| Interest On Savings Adj Net Incm | $120,124 | InterestOnSavingsAdjNetIncmAmt |
| Dividends Rev And Expnss | $298,359 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $298,359 | DividendsNetInvstIncmAmt |
| Dividends Adj Net Incm | $298,359 | DividendsAdjNetIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $206,456 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $2,736,061 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $206,456 | CapGainNetIncmNetInvstIncmAmt |
| Net ST Capital Gain Adj Net Incm | $4,782 | NetSTCapitalGainAdjNetIncmAmt |
| Other Income Rev And Expnss | $415,445 | OtherIncomeRevAndExpnssAmt |
| Total Rev And Expnss | $1,564,322 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $624,939 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $423,265 | TotalAdjNetIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $71,857 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $35,929 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Adj Net Incm | $35,929 | CompOfcrDirTrstAdjNetIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $35,928 | CompOfcrDirTrstDsbrsChrtblAmt |
| Oth Empl Slrs Wgs Rev And Expnss | $177,309 | OthEmplSlrsWgsRevAndExpnssAmt |
| Oth Empl Slrs Wgs Net Invst Incm | $23,019 | OthEmplSlrsWgsNetInvstIncmAmt |
| Oth Empl Slrs Wgs Adj Net Incm | $23,019 | OthEmplSlrsWgsAdjNetIncmAmt |
| Oth Empl Slrs Wgs Dsbrs Chrtbl | $154,290 | OthEmplSlrsWgsDsbrsChrtblAmt |
| Legal Fees Rev And Expnss | $1,983 | LegalFeesRevAndExpnssAmt |
| Legal Fees Dsbrs Chrtbl | $1,983 | LegalFeesDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $55,428 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $39,178 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Adj Net Incm | $39,178 | AccountingFeesAdjNetIncmAmt |
| Accounting Fees Chrtbl Prps | $16,250 | AccountingFeesChrtblPrpsAmt |
| Interest Rev And Expnss | $329,811 | InterestRevAndExpnssAmt |
| Interest Dsbrs Chrtbl | $329,811 | InterestDsbrsChrtblAmt |
| Taxes Rev And Expnss | $26,287 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $4,704 | TaxesNetInvstIncmAmt |
| Taxes Adj Net Incm | $4,704 | TaxesAdjNetIncmAmt |
| Taxes Dsbrs Chrtbl | $21,583 | TaxesDsbrsChrtblAmt |
| Deprec And Dpltn Rev And Expnss | $609,172 | DeprecAndDpltnRevAndExpnssAmt |
| Deprec And Dpltn Net Invst Incm | $575 | DeprecAndDpltnNetInvstIncmAmt |
| Deprec And Dpltn Adj Net Incm | $575 | DeprecAndDpltnAdjNetIncmAmt |
| Trav Conf Meeting Rev And Expnss | $629 | TravConfMeetingRevAndExpnssAmt |
| Trav Conf Meeting Dsbrs Chrtbl | $629 | TravConfMeetingDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $341,762 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $78,969 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Adj Net Incm | $78,969 | OtherExpensesAdjNetIncmAmt |
| Other Expenses Dsbrs Chrtbl | $262,793 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $1,614,238 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $182,374 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Adj Net Incm | $182,374 | TotOprExpensesAdjNetIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $823,267 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $0 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $0 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $1,614,238 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $182,374 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Adj Net Incm | $182,374 | TotalExpensesAdjNetIncmAmt |
| Total Expenses Dsbrs Chrtbl | $823,267 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$49,916 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $442,565 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $240,891 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $265,418 | CashBOYAmt |
| Cash EOY | $84,653 | CashEOYAmt |
| Cash EOYFMV | $84,653 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $995,826 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $1,064,131 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $1,064,131 | SavAndTempCashInvstEOYFMVAmt |
| Corporate Stock BOY | $3,741,183 | CorporateStockBOYAmt |
| Corporate Stock EOY | $4,471,970 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $4,471,970 | CorporateStockEOYFMVAmt |
| Corporate Bonds BOY | $2,263,538 | CorporateBondsBOYAmt |
| Corporate Bonds EOY | $2,039,079 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $2,039,079 | CorporateBondsEOYFMVAmt |
| Other Investments BOY | $5,444,350 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $5,819,548 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $5,819,548 | OtherInvestmentsEOYFMVAmt |
| Land Bldg Equip Cost Or Other Bss | $19,543,520 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,256,396 | LandBldgEquipAccumDeprecAmt |
| Land BOY | $17,879,857 | LandBOYAmt |
| Land EOY | $17,287,124 | LandEOYAmt |
| Land EOYFMV | $19,543,610 | LandEOYFMVAmt |
| Other Assets BOY | $146,446 | OtherAssetsBOYAmt |
| Other Assets EOY | $144,930 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $144,930 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $30,736,618 | TotalAssetsBOYAmt |
| Total Assets EOY | $30,911,435 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $33,167,921 | TotalAssetsEOYFMVAmt |
| Mortgages And Notes Payable BOY | $11,156,477 | MortgagesAndNotesPayableBOYAmt |
| Mortgages And Notes Payable EOY | $10,688,173 | MortgagesAndNotesPayableEOYAmt |
| Other Liabilities BOY | $87,707 | OtherLiabilitiesBOYAmt |
| Other Liabilities EOY | $101,156 | OtherLiabilitiesEOYAmt |
| Total Liabilities BOY | $11,244,184 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $10,789,329 | TotalLiabilitiesEOYAmt |
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
| No Donor Rstr Net Assests BOY | $19,492,434 | NoDonorRstrNetAssestsBOYAmt |
| No Donor Rstr Net Assests EOY | $20,122,106 | NoDonorRstrNetAssestsEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $19,492,434 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $20,122,106 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $30,736,618 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $30,911,435 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $19,492,434 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$49,916 | ExcessRevenueOverExpensesAmt |
| Other Increases | $685,740 | OtherIncreasesAmt |
| Subtotal | $20,128,258 | SubtotalAmt |
| Other Decreases | $6,152 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $20,122,106 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (9 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|---|
| Edward Jones ST noncovered | P | 2024-01-01 | 2024-12-31 | $112,000 | $112,000 | ||
| Edward Jones LT noncovered | P | 2020-01-01 | 2024-12-31 | $200,000 | $200,000 | ||
| Edward Jones ST noncovered | P | 2024-01-01 | 2024-12-31 | $43,632 | $38,928 | $4,704 | $4,704 |
| Edward Jones LT noncovered | P | 2020-01-01 | 2024-12-31 | $404,125 | $345,059 | $59,066 | $59,066 |
| schwab - ST noncovered | P | 2024-01-01 | 2024-12-31 | $179,338 | $185,660 | -$6,322 | -$6,322 |
| schwab - LT noncovered | P | 2020-01-01 | 2024-12-31 | $695,697 | $719,893 | -$24,196 | -$24,196 |
| Edward Jones LT noncovered | P | 2020-01-01 | 2024-12-31 | $153,787 | $154,000 | -$213 | -$213 |
| Edward Jones ST covered | P | 2024-01-01 | 2024-12-31 | $103,175 | $96,775 | $6,400 | $6,400 |
| Edward Jones LT noncovered | P | 2020-01-01 | 2024-12-31 | $844,307 | $677,290 | $167,017 | $167,017 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $206,456 | CapitalGainNetIncomeAmt |
| Net Short Term Capital Gain Loss | $4,782 | NetShortTermCapitalGainLossAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $6,152 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $6,152 | SubtotalAmt |
| Tax Based On Investment Income | $6,152 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $6,000 | EstimatedPlusOvpmtIncmTxAmt |
| Total Payments And Credits | $6,000 | TotalPaymentsAndCreditsAmt |
| Form2220 Attached | Yes (X) | Form2220AttachedInd |
| Tax Due | $152 | TaxDueAmt |
| Applied To ES Tax | $0 | AppliedToESTaxAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (true) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | Yes (true) | PrivateOperatingFoundationInd |
| New Substantial Contributors | Yes (true) | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Dennis Scott | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7077251722 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3000 Newburg Road | AddressLine1Txt |
| City | FORTUNA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95540 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | false | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | Yes (true) | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | Yes (true) | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | false | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Business Holdings | false | BusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|---|---|---|---|
| Justin Walker | ||||||
| 100 Deer Creek Rd | Hydesville | CA | 95547 | Chairman | 5.00 | $0 |
| Chris Broadstock | ||||||
| 565 Guido Avenue | Fortuna | CA | 95540 | Secretary | 5.00 | $0 |
| Chris Hopper | ||||||
| 703 Elizabeth Barcus Way | Fortuna | CA | 95540 | MEMBER AT LARGE | 5.00 | $0 |
| Dennis Scott | ||||||
| 14 Pinecrest Drive | Fortuna | CA | 95540 | Treasurer | 15.00 | $71,857 |
| Trina Pockett | ||||||
| 921 Fernwood Drive | Fortuna | CA | 95540 | MEMBER AT LARGE | 5.00 | $0 |
Compensation Highest Paid Empl CompensationHighestPaidEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Lauren E Correll | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1727 Clara Avenue | AddressLine1Txt |
| City | Fortuna | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95540 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Title | Dir. of Operations | TitleTxt |
| Average Hrs Per Wk Devoted To Pos | 32.00 | AverageHrsPerWkDevotedToPosRt |
| Compensation | $86,026 | CompensationAmt |
Compensation Of Hghst Pd Cntrct CompensationOfHghstPdCntrctGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EDWARD JONES | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 PROGRESS PARKWAY | AddressLine1Txt |
| City | MARYLAND HEIGHTS | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 630433042 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Service Type | Investment Service | ServiceTypeTxt |
| Compensation | $51,131 | CompensationAmt |
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | The ERV Community Center Foundation was formed to run and manage all aspects of the Gene Lucas Community Center (GLC) and campus including outside space with walking trails. ERV Foundation is responsible for bringing services to enrich the local community by providing space, classes, and events. We offer space to our nonprofit tenants and community partners at free and reduced rates. We work with community partners to bring needed services, events and activities to the community and provide outside space for the public to access. We run programs including a First 5 Playgroup that promotes an environment in which children and their families can learn and be connected with needed resources.Mission Statement: The GLC is dedicated to supporting people of all ages in the Eel River Valley in the pursuit of art, education, health and wellness.Vision Statement: The GLC will cultivate a healthier community by providing programs, services and natural spaces that foster human connections and expa | Description1Txt |
| Expenses1 | $823,267 | Expenses1Amt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $12,063,655 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $1,200,558 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $13,264,213 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Adjusted Total FMV Of Unused Ast | $13,264,213 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $198,963 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $13,065,250 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $653,263 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sect4942j3j5 Fndtn And Frgn Org | Yes (X) | Sect4942j3j5FndtnAndFrgnOrgInd |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $823,267 | ExpensesAndContributionsAmt |
| Charitable Assets Acquis Paid | $16,439 | CharitableAssetsAcquisPaidAmt |
| Qualifying Distributions | $839,706 | QualifyingDistributionsAmt |
Private Operating Foundations PrivateOperatingFoundationsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Section4942j3 | Yes (X) | Section4942j3Ind |
Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $240,891 | CurrentYearAmt |
| Total | $240,891 | TotalAmt |
Pct85 Lessor Adj Incm Or Min Ret Pct85LessorAdjIncmOrMinRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $204,757 | CurrentYearAmt |
| Total | $204,757 | TotalAmt |
Qualifying Distributions QualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $839,706 | CurrentYearAmt |
| Total | $839,706 | TotalAmt |
Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $839,706 | CurrentYearAmt |
| Total | $839,706 | TotalAmt |
Two Thirds Minimum Invst Ret TwoThirdsMinimumInvstRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $435,509 | CurrentYearAmt |
| Total | $435,509 | TotalAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Program Service Revenue Dtl ProgramServiceRevenueDtl (4 entries)
| DescDesc | Related Or Exempt Function IncmRelatedOrExemptFunctionIncmAmt |
|---|---|
| Event/Program Income | $7,305 |
| Norcan Conference Income | $39,962 |
| Other Income | $5,788 |
| Rental Income & CAM Reimb | $362,390 |
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $120,124 | ExclusionAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $298,359 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $206,456 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $624,939 | ExclusionAmt |
| Related Or Exempt Function Incm | $415,445 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $1,040,384 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | false | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | false | RelationshipsNonchrtblEOInd |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp (2 entries)
| ContributorContributorNum | Address Line1ContributorUSAddress/AddressLine1Txt | CityContributorUSAddress/CityNm | State AbbreviationContributorUSAddress/StateAbbreviationCd | ZIPContributorUSAddress/ZIPCd | Total ContributionsTotalContributionsAmt | Person ContributionPersonContributionInd |
|---|---|---|---|---|---|---|
| The Mel Grace McLean Foundation | ||||||
| 1 | 3000 Newburg Road | Fortuna | CA | 95540 | $500,000 | Yes (X) |
| First 5 Humboldt | ||||||
| 2 | 325 2nd Street Suite 201 | Eureka | CA | 95501 | $15,516 | Yes (X) |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amt | $55,428 | Amt |
| Net Investment Income | $39,178 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $39,178 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $16,250 | DisbursementsCharitablePrpsAmt |
Depreciation Schedule DepreciationSchedule
Depreciation Property DepreciationPropertyGrp (33 entries)
| PropertyPropertyDesc | AcquiredAcquiredDt | Cost Or Other BasisCostOrOtherBasisAmt | Prior Year DepreciationPriorYearDepreciationAmt | Computation MethodComputationMethodTxt | RtRt | Current Year ExpenseCurrentYearExpenseAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|---|---|---|---|---|
| Computer | 2021-02-01 | $82 | $40 | SL | 0.2000 | $16 | $4 |
| Computer/Mon.-Front Desk | 2021-02-01 | $981 | $564 | SL | 0.2000 | $196 | $49 |
| Laptop - Dennis | 2021-02-01 | $628 | $362 | SL | 0.2000 | $126 | $32 |
| Desks | 2021-02-01 | $9,563 | $3,928 | SL | 0.1429 | $1,367 | $342 |
| Land Improve.-Sewer/Water | 2021-02-01 | $492,139 | $82,040 | SL | 0.0667 | $32,826 | |
| Land Improve.-Electrical | 2021-02-01 | $248,282 | $41,388 | SL | 0.0667 | $16,560 | |
| Building #1-GLC | 2021-02-01 | $7,943,297 | $585,818 | SL | 0.0256 | $203,666 | |
| Building #2-HSRC | 2021-02-01 | $5,889,051 | $434,317 | SL | 0.0256 | $150,995 | |
| Kitchen Equip.-Bldg #1 | 2021-02-01 | $199,084 | $33,187 | SL | 0.0667 | $13,279 | |
| Bldg #1-Security,Tech,Ph | 2021-02-01 | $271,957 | $135,978 | SL | 0.2000 | $54,391 | |
| Bldg.#1-Flooring | 2021-02-01 | $8,571 | $4,285 | SL | 0.2000 | $1,714 | |
| Bldg#1-Landscaping | 2021-02-01 | $2,691 | $448 | SL | 0.0667 | $179 | |
| Parking Lot | 2021-02-01 | $1,569,865 | $261,697 | SL | 0.0667 | $104,710 | |
| Ship.container & install - storage | 2021-02-01 | $6,457 | $3,228 | SL | 0.2000 | $1,291 | |
| Golf Cart | 2021-02-01 | $2,458 | $878 | SL | 0.1428 | $351 | |
| Additional Parking lot costs | 2021-04-30 | $64,413 | $10,737 | SL | 0.0667 | $4,296 | |
| Newburg Road Improvements | 2021-11-01 | $248,116 | $41,360 | SL | 0.0667 | $16,549 | |
| Copier | 2021-10-12 | $3,575 | $1,788 | SL | 0.2000 | $715 | |
| Riding Lawnmower | 2022-02-11 | $3,689 | $1,107 | SL | 0.2000 | $738 | |
| Copier | 2022-03-22 | $3,575 | $1,073 | SL | 0.2000 | $715 | |
| Printer - front lobby | 2022-11-17 | $2,664 | $799 | SL | 0.2000 | $533 | |
| Bose Video Bar, Mirco PC | 2023-06-14 | $1,384 | $138 | SL | 0.2000 | $277 | |
| Aluminum Fish Sculpture | 2023-07-06 | $1,275 | $91 | SL | 0.1429 | $182 | |
| Vehicle Barrier | 2023-03-29 | $3,300 | $110 | SL | 0.0667 | $220 | |
| BLDG #1 - Earthquake Repairs | 2023-03-30 | $11,110 | $226 | SL | 0.0256 | $285 | |
| BLDG #1 - Misc Repairs | 2023-08-21 | $6,167 | $59 | SL | 0.0256 | $158 | |
| BLDG #1 - ACOUSTICS | 2022-12-31 | $16,515 | $1,102 | SL | 0.0667 | $1,102 | |
| Parking Lot | 2023-09-18 | $14,281 | $476 | SL | 0.0667 | $953 | |
| PICNIC TABLE | 2024-02-21 | $1,400 | SL | 0.0714 | $100 | ||
| TRAIL BENCH | 2024-12-31 | $2,300 | SL | 0.0714 | $164 | ||
| (8) 72x24 TABLES | 2024-03-27 | $2,483 | SL | 0.0714 | $177 | ||
| PARKING LOT | 2024-04-06 | $7,690 | SL | 0.0333 | $256 | ||
| PARKING LOT LIGHTS | 2024-04-06 | $2,566 | SL | 0.0333 | $85 |
Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule
Investments Corporate Bonds InvestmentsCorporateBondsGrp (2 entries)
| BondBondNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| Schwab | $1,500,960 | $1,500,960 |
| Edward Jones - Seiler | $538,119 | $538,119 |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp (2 entries)
| StockStockNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| Edward Jones - Seiler | $2,893,672 | $2,893,672 |
| Schwab | $1,578,298 | $1,578,298 |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp (7 entries)
| Category Or ItemCategoryOrItemTxt | Listed At Cost Or FMVListedAtCostOrFMVCd | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| Purchased Interest Receivable | AT COST | $382 | $382 |
| Edward Jones - Wood | FMV | $1,845,456 | $1,845,456 |
| Schwab | FMV | $487,973 | $487,973 |
| Schwab | FMV | $428,309 | $428,309 |
| Schwab | FMV | $35,239 | $35,239 |
| Edward Jones - Wood | FMV | $2,452,967 | $2,452,967 |
| Edward Jones - Seiler | FMV | $569,222 | $569,222 |
Land Etc Schedule2 LandEtcSchedule2
Land Etc LandEtcGrp (5 entries)
| Category Or ItemCategoryOrItemTxt | Cost Or Other BasisCostOrOtherBasisAmt | Accumulated DepreciationAccumulatedDepreciationAmt | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|---|
| Furniture and Fixtures | $9,564 | $5,295 | $4,269 | $9,654 |
| Machinery and Equipment | $232,035 | $62,115 | $169,920 | $232,035 |
| Buildings | $14,146,668 | $1,574,096 | $12,572,572 | $14,146,668 |
| Improvements | $2,653,343 | $614,890 | $2,038,453 | $2,653,343 |
| Land | $2,501,910 | $2,501,910 | $2,501,910 |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legal Fees | $1,983 | LegalFeesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $1,983 | DisbursementsCharitablePrpsAmt |
Mortgages And Notes Payable Sch MortgagesAndNotesPayableSch
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mortgage | $10,688,173 | MortgageAmt |
Note Payable NotePayableGrp
Lender Name LenderNameGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Coast Central Credit Union | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Balance Due | $10,688,173 | BalanceDueAmt |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp (2 entries)
| DescDesc | BOY Book ValueBOYBookValueAmt | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| Bldg. Site #3 | $118,923 | $118,923 | $118,923 |
| Net Intangible Assets | $27,523 | $26,007 | $26,007 |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | 2024 federal tax | Desc |
| Amt | $6,152 | Amt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (25 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|---|
| Amortization bond discount/premium | -$11,748 | -$11,748 | -$11,748 | |
| Amortization Expense | $1,515 | $1,515 | ||
| Cellphone Stipend | $1,100 | $1,100 | ||
| Event/Program Expenses | $882 | $882 | ||
| First Five Playgroup Expense | $7,298 | $7,298 | ||
| Foreign Tax - EDJ - Seiler | $4,891 | $4,891 | $4,891 | |
| Foreign Tax - EDJ - Wood | $2,635 | $2,635 | $2,635 | |
| Foreign Tax - Schwab | $705 | $705 | $705 | |
| Health Expense reimb. Dennis | $2,500 | $1,250 | $1,250 | $1,250 |
| Health Expense reimb. Lauren | $5,000 | $1,250 | $1,250 | $3,750 |
| Insurance | $25,101 | $2,510 | $2,510 | $22,591 |
| Investment expenses | $73,624 | $73,624 | $73,624 | |
| Kitchen Supplies | $149 | $149 | ||
| Marketing Expenses | $263 | $263 | ||
| Meals & Entertainment | $4,511 | $4,511 | ||
| Mileage Reimbursement | $923 | $923 | ||
| MISCELLANEOUS-ERV | $2,385 | $2,385 | ||
| Norcan Expenses | $32,792 | $32,792 | ||
| Operating supplies-ERV | $18,703 | $18,703 | ||
| Promotion Expense | $3,246 | $3,246 | ||
| Repairs & Maintenance | $115,622 | $115,622 | ||
| Security expense | $6,298 | $6,298 | ||
| TECHNICAL SUPPORT | $3,305 | $826 | $826 | $2,479 |
| Utilities & Telephone | $36,450 | $2,266 | $2,266 | $34,184 |
| worker's compensation | $3,612 | $760 | $760 | $2,852 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail (4 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt |
|---|---|
| Event/Program Income | $7,305 |
| Norcan Conference Income | $39,962 |
| Other Income | $5,788 |
| Rental Income & CAM Reimb | $362,390 |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail (5 entries)
| DescDesc | AmtAmt |
|---|---|
| Change in FMV - Edward Jones Seiler | $176,193 |
| Change in FMV - Edward Jones Wood | $253,602 |
| Change in FMV - Schwab | $253,436 |
| Non dividend Distributions (Return of Capital) | $570 |
| wash sales on securities | $1,939 |
Other Liabilities Schedule OtherLiabilitiesSchedule
Other Liabilities Detail OtherLiabilitiesDetail (4 entries)
| DescDesc | BOY Book ValueBOYBookValueAmt | EOY Book ValueEOYBookValueAmt |
|---|---|---|
| Community Center donations | $73,414 | $73,414 |
| Rental Deposits | $8,393 | $15,793 |
| Payroll liabilities | $5,900 | $5,597 |
| Attorney Gen'l. | $200 |
Substantial Contributors Sch SubstantialContributorsSch
Substantial Contributor Detail SubstantialContributorDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | THE MEL AND GRACE MCLEAN FOUNDATION | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3000 NEWBURG ROAD | AddressLine1Txt |
| City | FORTUNA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95540 | ZIPCd |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (3 entries)
| CategoryCategoryTxt | AmtAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt |
|---|---|---|---|---|
| Attorney General | $200 | $200 | ||
| Payroll Taxes | $20,356 | $15,652 | $4,704 | $4,704 |
| Taxes, Licenses & Fees | $5,731 | $5,731 |