2013-11-13T10:38:41-06:00 2012-12-31 911194016 CLARK NUBER PS 10900 NE 4TH STREET SUITE 1700 BELLEVUE WA 98004 990 2012-01-01 910578229 COMPASS HOUSING ALLIANCE COMP 2063573100 77 S WASHINGTON STREET SEATTLE WA 98104 JANET POPE 2063573100 2013-11-12 1 SARA ELIZABETH J HYRE P00235495 4254544919 2013-11-12 2012 2016-02-25 16:41:14Z JANET POPE 77 S WASHINGTON STREET SEATTLE WA 98104 13561084 0 X WWW.COMPASSHOUSINGALLIANCE.ORG X 1928 WA COMPASS HOUSING ALLIANCE PROVIDES HOUSING AND SERVICES TO HOMELESS AND VERY LOW INCOME MEN, WOMEN AND FAMILIES, INCLUDING SHELTER AND TRANSITIONAL HOUSING, MEALS, MAIL AND PAYEE SERVICES, COUNSELING, AND HYGIENE FACILITIES. 24 24 260 1424 18095 10194 7921877 7733296 2673854 3097300 117767 1181400 120136 640915 10833634 12652911 23400 4098400 0 0 6386521 6674048 6000 36000 336869 4744033 5025951 11159954 15834399 -326320 -3181488 44247038 40681744 20873929 20430097 23373109 20251647 X IN THE LUTHERAN TRADITION OF CARING THROUGH SERVICE, COMPASS HOUSING ALLIANCE (CHA) DEVELOPS AND PROVIDES ESSENTIAL SERVICES AND AFFORDABLE HOUSING FOR HOMELESS AND LOW-INCOME PEOPLE IN THE GREATER PUGET SOUND REGION. 0 0 1643766 123851 HOMELESS AND VERY LOW INCOME PEOPLE ARE SUPPORTED BY COMPASS HOUSING ALLIANCE. THESE SURVIVAL SERVICES INCLUDE A MAILING ADDRESS TO STAY IN TOUCH WITH FAMILY MEMBERS AND TO RECEIVE CORRESPONDENCE FROM STATE AND FEDERAL GOVERNMENTS TO ESTABLISH OR MAINTAIN SNAP BENEFITS (FOOD STAMPS), TANF, MEDICARE AND MEDICAID BENEFITS, VETERANS AND SOCIAL SECURITY BENEFITS (10,580 INDIVIDUALS DURING 2012). CLIENT SAVINGS ACCOUNTS AND PROTECTIVE PAYEE SERVICES ARE PROVIDED TO LOW-WAGE WORKERS AND DISABLED PEOPLE RECEIVING DISABILITY BENEFITS (1,038 INDIVIDUALS DURING 2012). BASIC TOILET, SHOWER AND LAUNDRY SERVICES ARE PROVIDED FOR HOMELESS PEOPLE LIVING ON THE STREETS OR IN SHELTERS WITHOUT HYGIENE SERVICES ON SITE. (3,373 UNDUPLICATED INDIVIDUALS RECEIVED 45,604 SHOWERS, 13,237 LAUNDRY LOADS, 72,047 TOILETS, SINKS AND OTHER SERVICES IN 2012). 9097838 2085592 TRANSITIONAL HOUSING: IN 2012, 547 PEOPLE (UNDUPLICATED COUNT) WERE PROVIDED TRANSITIONAL HOUSING AND WERE GIVEN THE OPPORTUNITY TO ADDRESS MENTAL AND PHYSICAL HEALTH, AND SUBSTANCE ABUSE ISSUES, INCREASE INCOME AND WORK TOWARD PERMANENT HOUSING. WITH THE OPPORTUNITY PROVIDED BY CASE MANAGEMENT, SAFETY AND A CARING COMMUNITY, 210 MEN AND WOMEN IN THIS PROGRAM MOVED TO STABLE HOUSING. OUR 176 TRANSITIONAL BEDS REPRESENT 15% OF THE 1,057 BEDS AVAILABLE IN KING AND SNOHOMISH COUNTIES.COMMUNITY TRANSITIONAL HOUSING: 59 SINGLE ADULTS AND 42 FAMILIES LIVE IN 57 HOUSES OR APARTMENTS LOCATED THROUGHOUT THE SEATTLE/KING COUNTY AREA. CASE MANAGERS PROVIDE ACCESS TO RESOURCES AND LIFE SKILLS COACHING TO THESE HOUSEHOLDS AS THEY TRANSITION FROM HOMELESSNESS TO HOUSING. 1879680 363393 EMERGENCY SHELTER: COMPASS SHELTERS PROVIDED 75,411 BED NIGHTS FOR 1,968 HOMELESS MEN AND WOMEN IN SEATTLE. THREE OF THE FOUR COMPASS SHELTERS PROVIDE MEALS AND CASE MANAGEMENT SERVICES EVERY NIGHT. WITH THE HELP OF OUR CASE MANAGERS, 91 SHELTER GUESTS MOVED TO MORE STABLE HOUSING. COMPASS OFFERS 220 BEDS EACH NIGHT, WHICH REPRESENTS 12% OF THE 1,893 SHELTER BEDS AVAILABLE IN KING AND SNOHOMISH COUNTIES. 1736824 1192076 PERMANENT HOUSING: COMPASS PROVIDES PERMANENT HOUSING TO FORMERLY HOMELESS AND LOW INCOME HOUSEHOLDS IN 7 APARTMENT BUILDINGS LOCATED THROUGHOUT KING COUNTY. IN 2012, COMPASS PROVIDED HOUSING TO 580 PEOPLE IN 278 APARTMENTS. ALL OF OUR UNITS SERVE HOUSEHOLDS WITH INCOMES OF LESS THAN 50% OF MEDIAN INCOME. 4098400 FUNDING THE CONSTRUCTION OF BUILDINGS USED BY CLIENTS: COMPASS PROVIDED A LOAN TO A RELATED PARTNERSHIP THAT CONSTRUCTED A BUILDING USED FOR TRANSITIONAL HOUSING. IN 2012 COMPASS FORGAVE THE LOAN TO THE RELATED ORGANIZATION AND RECOGNIZED GRANT EXPENSE IN THE AMOUNT OF THE LOAN. 1736824 4098400 1192076 14358108 1 1 0 0 0 0 0 0 1 0 1 0 0 1 0 0 0 1 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 1 38 0 1 260 1 1 1 0 0 0 0 1 1 0 0 0 0 X 24 24 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X KRISTINE L BRETON 2063573118 77 S WASHINGTON STREET SEATTLE WA 98104 PETER STRUCK 5.00 0.30 X X 0 0 0 JOHN TARRANT 5.00 0.30 X X 0 0 0 KRISTI CARPINE-TABER 5.00 0.30 X X 0 0 0 STEVE NELSON 5.00 0.30 X X 0 0 0 DANA HENDERSON 5.00 0.30 X X 0 0 0 JIM BORROW 2.00 X 0 0 0 DAVID FOSTER-KOTH 2.00 X 0 0 0 JOHN GIENAPP 2.00 X 0 0 0 VIRGINIA HANSEN 2.00 X 0 0 0 DICK HEINE 2.00 X 0 0 0 RICK HULING 2.00 X 0 0 0 SCOTT INGHAM 2.00 X 0 0 0 MARVIN JONASEN 2.00 X 0 0 0 TIM JORVE 2.00 X 0 0 0 KACEY KROGER 2.00 X 0 0 0 BOB KUEHN 2.00 X 0 0 0 RON LYNCH 2.00 X 0 0 0 PETER SHAPIRO 2.00 X 0 0 0 MAGGIE SMITH 2.00 X 0 0 0 GEORGE TAMBLYN 2.00 X 0 0 0 SALLY THOMPSON 2.00 X 0 0 0 DANA VISSER 2.00 X 0 0 0 MARTHA WARD 2.00 X 0 0 0 PAUL WINTERSTEIN 2.00 X 0 0 0 WILLIAM R FRIEDHOFF JR 35.00 5.00 X 87349 0 6627 KRISTINE L BRETON 35.00 5.00 X 75221 0 7746 MELLISSA KISER 35.00 5.00 X 80721 0 7746 243291 0 22119 0 0 0 0 GGLO 1301 FIRST AVE SEATTLE WA 98101 ARCHITECTURE SERVICES 358739 1 419585 202963 5122100 1988648 669026 7733296 PROGRAM SERVICE FEES 531390 2425712 2425712 MANAGEMENT FEES 531390 688727 688727 PARTNERSHIP INVTS. 531110 -17139 -17139 3097300 72629 72629 18008 15837 2171 2171 2171 1835382 726611 1108771 1108771 1108771 105175 202963 165725 -60550 -60550 PROPERTY DVLP FEES 900099 667612 667612 PARKING REVENUE 900099 15924 15924 VENDING/LAUNDRY 900099 15758 15758 699294 12652911 3764912 18095 1136608 X 4098400 4098400 265410 106165 159245 4894842 4273094 474457 147291 44984 39897 3856 1231 984955 885739 79747 19469 483857 416596 54426 12835 49612 49612 12880 3530 9350 90714 11601 79113 36000 36000 201013 154936 40323 5754 18546 3228 15318 289368 184449 55757 49162 114220 46455 60150 7615 1555501 1502675 43522 9304 73392 57189 15429 774 23118 14660 6926 1532 95524 95519 5 893866 890572 3294 PROGRAM EXPENSES 992486 979194 13292 MAINTENANCE & REPAIRS 468045 444897 23114 34 EMPLOYEE RECRUITMENT 27761 24262 3499 MEMBERSHIP DUES 23590 7001 16364 225 96315 68437 10845 17033 15834399 14358108 1139422 336869 128468 145998 1746802 3569981 816411 816348 5906973 2983877 288858 222851 36737936 7107770 32531414 29630166 670512 775624 111108 106682 2046492 2430217 44247038 40681744 991126 1104745 449428 386784 19433375 18938568 20873929 20430097 X 22626091 19471226 747018 780421 23373109 20251647 44247038 40681744 X -3181488 -62 60088 X 0 1 X 1 1 1 X 5119029 7422677 14340061 7921877 7733296 42536940 5119029 7422677 14340061 7921877 7733296 42536940 42536940 150284 119781 117220 133087 72629 593001 43129941 12827607 0.98630 0.98280 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 8267188 8267188 25042479 5631980 19410499 2280753 776064 1504689 1064226 674107 390119 83290 25619 57671 29630166 INTERCOMPANY INTEREST RECEIVABLE 625819 RESTRICTED RESERVES & CONSTRUCTION FUNDS 1224662 INTERCOMPANY RECEIVABLE 579736 2430217 13197006 96 353005 95102 448203 12748803 -95892 -95892 12652911 14562676 353005 158 2450114 2803277 11759399 4075000 4075000 15834399 PART IV, LINE 2B: COMPASS HOUSING ALLIANCE HOLDS CASH ON BEHALF OF INDIVIDUALS THAT PARTICIPATE IN ITS PROGRAMS. THESE INDIVIDUALS WOULD NORMALLY FACE DIFFICULTIES IN OBTAINING THEIR OWN BANK ACCOUNTS SO COMPASS HOUSING AUTHORITY ACTS AS AN AGENT ON THEIR BEHALF. SEPARATE ACCOUNTING IS KEPT FOR THESE FUNDS AND AMOUNTS ARE HELD IN A SEPARATE BANK ACCOUNT. PART XI, LINE 2D - OTHER ADJUSTMENTS: INTERCOMPANY ELIMINATIONS -940,878. REVENUE FROM AFFILIATES 5,840,150. IMPAIRMENT LOSSES -729,170. DEBT FORGIVENESS GROUPED WITH REVENUE ON THE FINANCIAL STATEMENTS -4,075,000. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES REPORTED ON PART VIII -80,055. RENTAL EXPENSES REPORTED ON PART VIII -15,837. PART XII, LINE 2D - OTHER ADJUSTMENTS: INTERCOMPANY ELIMINATIONS -940,858. EXPENSES FROM AFFILIATES 3,318,480. SPECIAL EVENT EXPENSES REPORTED ON PART VIII 80,055. RENTAL EXPENSES REPORTED ON PART VIII 15,837. CONTRIBUTION TO CCHD NOT RECORDED ON THE FINANCIAL STATEMENTS -23,400. PART XII, LINE 4B - OTHER ADJUSTMENTS: DEBT FORGIVENESS GROUPED WITH REVENUE ON THE FINANCIAL STATEMENTS 4,075,000. X X X X X 1 ALISON NESMITH 1808 NOB HILL AVE NORTH SEATTLE WA 98109 GRANT WRITING 0 0 36000 -36000 36000 -36000 WA ANNUAL AUCTION 308138 202963 105175 5400 27905 4000 128420 308138 202963 105175 5400 27905 4000 128420 165725 -60550 0 COMPASS CENTER HOUSING DEVELOPMENT 77 S WASHINGTON STREET SEATTLE WA 98104 911459445 501(C)(3) 23400 4075000 BOOK LOAN FORGIVENESS OF $4,075,000 GRANT FOR MAINTENANCE RESERVE ACCOUNT AND TO FORGIVE DEBT RELATED TO NEW MARKET TAX CREDIT (SEE DISCLOSURE IN SCHEDULE O). 1 X 176070 FMV X 3 6777 FMV X 133503 400509 FMV X AUCTION ITEMS 493 85670 COST/SELLING PRICE 0 0 1 0 METHOD FOR DETERMINING NUMBER OF CONTRIBUTORS: PART I, COLUMN (B): FOR STOCK CONTRIBUTIONS, THE NUMBER OF CONTRUBUTIONS WERE TRACKED. FOR ITEMS LIKE AUCTION ITEMS AND MEALS FOR SERVICES, THE NUMBER OF ITEMS WERE TRACKED. FORM 990, PART I, LINE 6: 1,424 VOLUNTEERS PREPARE AND SERVE MEALS AT OUR LOCATIONS; HAND OUT SUPPLIES; DO LAUNDRY AND CLEAN FACILITIES; TEACH CLASSES; CUT HAIR; SORT AND DISTRIBUTE MAIL. IN ADDITION, THERE ARE 24 VOLUNTEER BOARD MEMBERS. FORM 990, PART VI, SECTION A, LINE 6 A MEMBER SHALL BE ANY CHURCH THAT (A) SUPPORTS THE MISSION OF BUILDING SAFE AND NURTURING COMMUNITIES THAT RECOGNIZE THE RIGHT TO AFFORDABLE HOUSING, THE IMPORTANCE OF SELF-DETERMINATION, THE VALUE OF MUTUAL RESPECT, AND (B) COMMITS TO SUPPORT THE CORPORATION THROUGH THE PAYMENT OF ANNUAL DUES IN AN AMOUNT SET BY THE BOARD FROM TIME TO TIME. CHURCHES MAY APPLY FOR MEMBERSHIP IN THE CORPORATION AT ANY TIME. MEMBERS MAY HAVE SUCH OTHER QUALIFICATIONS AS THE BOARD MAY PRESCRIBE BY AMENDMENT TO THESE BYLAWS. FORM 990, PART VI, SECTION A, LINE 7A EACH MEMBER IS ENTITLED TO DESIGNATE ONE (1) REPRESENTATIVE TO SERVE AS ITS DELEGATE TO CAST ITS VOTE ON MATTERS FOR WHICH SUCH MEMBER IS ENTITLED TO VOTE (EACH SUCH PERSON, A "DELEGATE"). EXCEPT FOR THE SOLE RIGHT TO ELECT DIRECTORS, MEMBERS SHALL HAVE NO OTHER VOTING RIGHTS, INCLUDING, WITHOUT LIMITATION, NO VOTING RIGHTS TO (A) AMEND THE ARTICLES OF INCORPORATION, AS AMENDED (THE "ARTICLES") OR THESE BYLAWS OR (B) APPROVE MERGERS, CONSOLIDATIONS, ACQUISITIONS, REORGANIZATIONS OR LIQUIDATIONS OR SALES, LEASES, EXCHANGES OR OTHER DISPOSITIONS OF ASSETS. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS REVIEWED IN DETAIL BY THE CONTROLLER AND THE DIRECTOR OF FINANCE & OPERATIONS, ALONG WITH THE EXECUTIVE DIRECTOR. AFTER REVIEW AND APPROVAL BY THE EXECUTIVE DIRECTOR, THE FORM 990 IS PRESENTED TO THE FINANCE COMMITTEE FOR FINAL QUESTIONS AND REVIEW PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS AND EMPLOYEES ARE REQUIRED TO DISCLOSE ANYTHING THAT MAY GIVE RISE TO A CONFLICT OF INTEREST ANNUALLY. THE DEVELOPMENT ASSISTANT REVIEWS THE DISCLOSURES AND WOULD DETERMINE IF A CONFLICT EXISTS AND SHOULD BE REVIEWED. IF A CONFLICT IS FOUND, IT IS REVIEWED BY THE DIRECTOR OF FINANCE AND OPERATIONS WHO DETERMINES HOW TO MOVE FORWARD. IF A BOARD MEMBER HAS A CONFLICT OF INTEREST, THE MEMBER MUST RECUSE HIM/HERSELF FROM VOTING AND DISCUSSION. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED BY A SUB-COMMITTEE OF THE BOARD OF DIRECTORS, WHO CONSIDER COMPENSATION DATA AND THE SUCCESSION PLANNING NEEDS OF THE ORGANIZATION TO MAKE THEIR DECISION. THE DIRECTOR OF FINANCE AND OPERATIONS' SALARY IS DETERMINED BY THE EXECUTIVE DIRECTOR, WHO CONSIDERS COMPENSATION DATA IN THE UNITED WAY COMPENSATION SURVEY AND THE SALARY STRUCTURE WITHIN THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 1 AND SCHEDULE I, PART II: DURING 2012, A NEW MARKET TAX CREDIT PARTNERSHIP TRANSACTION DISSVOLVED, CAUSING COMPASS HOUSING ALLIANCE TO FORGIVE $4.075 MILLION OF DEBT OWED BY COMPASS CENTER HOUSING DEVELEOPMENT (A RELATED ORGANIZATION). CHA AND THE INVESTOR MEMBER IN THE NEW MARKET TAX CREDIT PARTNERSHIP HAD ENTERED INTO PUT AND CALL OPTION AGREEMENTS TO TAKE PLACE AT THE END OF THE SEVEN-YEAR PERIOD IN 2012. UNDER THE AGREEMENTS, THE INVESTOR MEMBER CAN EXERCISE A PUT OPTION TO SELL ALL INTEREST FOR $100 TO CHA. MANAGEMENT EXERCISED THE PUT OPTION DURING 2012 AND COMPASS HOUSING ALLIANCE BECAME THE SOLE OWNER OF NDC LP (THE CDE). THE NEW MARKET TAX CREDIT PARTNERSHIP'S ACTIVITIES CONSISTED SOLELY OF A LOAN MADE TO COMPASS CENTER HOUSING DEVELOPMENT (A RELATED ORGANIZATION). DURING 2012, THE PARTNERSHIP DISTRIBUTED TO COMPASS HOUSING ALLIANCE THE $4.075 MILLION LOAN RECEIVABLE FROM CCHD AND THEN COMPASS HOUSING ALLIANCE FORGAVE THE LOAN. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: PRIOR PERIOD ADJUSTMENT FOR NET ASSETS FROM A RELATED ORGANIZATION -80,560. CHANGE IN NET ASSETS FROM COMPASS INVESTMENT FUND, LLC 869,818. IMPAIRMENT LOSSES -729,170. COMPASS ON DEXTER LLC 77 S WASHINGTON STREET SEATTLE WA 98104 460768397 PROPERTY DESIGNATED FOR FUTURE DEVELOPMENT OF LOW INCOME HOUSING WA 15924 3263472 COMPASS HOUSING ALLIANCE COMPASS CENTER HOUSING DEVELOPMENT 77 S WASHINGTON STREET SEATTLE WA 98104 911459445 TRANSITIONAL HOUSING FOR HOMELESS MEN AND WOMEN WA 501(C)(3) 7-509(A)(1) COMPASS HOUSING ALLIANCE 1 9TH & STEWART LLC 77 S WASHINGTON STREET SEATTLE WA 98104 261726684 LOW INCOME HOUSING WA N/A RELATED -45 359831 0 1 0.00010 LATCH-SEATAC LP 77 S WASHINGTON STREET SEATTLE WA 98104 912059986 HOUSING FOR LOW-INCOME ELDERLY PEOPLE WA N/A RELATED -13 958724 0 1 0.00010 COMPASS CENTER - PIONEER SQUARE LLC 77 S WASHINGTON STREET SEATTLE WA 98104 912190483 LOW INCOME HOUSING WA N/A RELATED -17 2658627 0 1 0.00010 COMPASS INVESTMENT FUND LLC 77 S WASHINGTON STREET SEATTLE WA 98104 202504345 LOW INCOME HOUSING FINANCING WA N/A RELATED -17 0 1 0.00010 LATCH-ROXBURY LP 77 S WASHINGTON STREET SEATTLE WA 98104 911977568 HOUSING FOR LOW INCOME SINGLES AND FAMILIES WA N/A RELATED -19 412771 0 1 0.00010 COMPASS CENTER BALLARD LLC 77 S WASHINGTON STREET SEATTLE WA 98104 271968398 DEVELOPMENT OF FUTURE LOW INCOME HOUSING WA N/A RELATED 106169 0 1 0.00010 COMPASS RENTON CONDOMINIUM ASSOCIATON 77 S WASHINGTON STREET SEATTLE WA 98104 273958708 MAINTENANCE OF RENTON PROPERTY WA N/A C 26613 95089 0.85000 1 GETHSEMENE CONDO ASSOCIATION 77 S WASHINGTON STREET SEATTLE WA 98104 273958708 MAINTENANCE OF 9TH & STEWART PROPERTY WA N/A C -3883 8066 0.54000 1 1 1 0 1 0 0 0 0 0 0 1 1 0 1 1 1 1 1 0 COMPASS CENTER HOUSING DEVELOPMENT A 28296 BOOK COMPASS RENTON CONDOMINIUM ASSOCIATION R 90755 BOOK COMPASS CENTER HOUSING DEVELOPMENT B 4098400 BOOK