COMMUNITY HOUSING IMPROVEMENT SYSTEMS AND PLANNING ASSN INC: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- COMMUNITY HOUSING IMPROVEMENT SYSTEMS AND PLANNING ASSN INC (EIN 94-2631608)
- Tax period
- 2009-10-01 to 2010-09-30
- Filed
- 2011-08-11
- IRS object ID
- 201122239349302532
- Schema version
- 2009v1.7
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-08-11T16:35:42-05:00 | Timestamp |
| Tax Period End Date | 2010-09-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NOVOGRADAC & COMPANY LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 7833 | AddressLine1 |
| City | SAN FRANCISCO | City |
| State | CA | State |
| ZIP Code | 941207833 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2009-10-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 942631608 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COMMUNITY HOUSING IMPROVEMENT SYSTEMS & | BusinessNameLine1 |
| Business Name Line2 | PLANNING ASSOCIATION | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | COMM | NameControl |
| Phone | 8317576251 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 295 MAIN STREET SUITE 100 | AddressLine1 |
| City | SALINAS | City |
| State | CA | State |
| ZIP Code | 93901 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | norm kolpin | Name |
| Title | cfo | Title |
| Phone | 8317576251 | Phone |
| Date Signed | 2011-08-11 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | ROBERT S THESMAN | Name |
| Phone | 4153568000 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | norm kolpin | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 295 MAIN STREET SUITE 100 | AddressLine1 |
| City | SALINAS | City |
| State | CA | State |
| ZIP Code | 93901 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 5135709 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.CHISPAHOUSING.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1979 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | DEVELOPING and operating LOW-INCOME HOUSING PROJECTS | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 9 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 9 | NbrIndependentVotingMembers |
| Total Nbr Employees | 2 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 661131 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 209226 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 2362124 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 4265767 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 153516 | InvestmentIncomePriorYear |
| Investment Income Current Year | 92893 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | -312103 | OtherRevenuePriorYear |
| Other Revenue Current Year | 341481 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 2864668 | TotalRevenuePriorYear |
| Total Revenue Current Year | 4909367 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 1589370 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1586514 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 132247 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 2602325 | OtherExpensePriorYear |
| Other Expenses Current Year | 1801646 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 4191695 | TotalExpensesPriorYear |
| Total Expenses Current Year | 3388160 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -1327027 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 1521207 | RevenuesLessExpensesCY |
| Total Assets BOY | 32152408 | TotalAssetsBOY |
| Total Assets EOY | 30896476 | TotalAssetsEOY |
| Total Liabilities BOY | 8267117 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 7818595 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 23885291 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 23077881 | NetAssetsOrFundBalancesEOY |
| Mission Description | DEVELOPING and operating LOW-INCOME HOUSING PROJECTS | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 2883492 | Expense |
| Revenue | 4607248 | Revenue |
| Description | PLANNING, DEVELOPING AND OPERATING LOW-INCOME HOUSING PROJECTS. | Description |
| Total Program Service Expense | 2883492 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Balance Sheet Amounts Reported | 1 | BalanceSheetAmountsReported |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 1 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 1 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 42 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 2 | NumberOfEmployees |
| Employment Tax Returns Filed | 0 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Nbr Voting Governing Body Members | 9 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 9 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Organization | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 8317576251 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 295 MAIN STREET SUITE 100 | AddressLine1 |
| City | salinas | City |
| State | CA | State |
| ZIP Code | 93901 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (11 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| steve holett | ||||||
| boARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| esther l rubio | ||||||
| chair | 2.00 | X | 0 | 0 | 0 | |
| alonzo goNZALEZ | ||||||
| boARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| sheri l cline | ||||||
| vice chair | 2.00 | X | 0 | 0 | 0 | |
| james h claypool Jr | ||||||
| secretary | 2.00 | X | 0 | 0 | 0 | |
| kalah renwick bumba | ||||||
| boARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| tom huffman | ||||||
| treasurer | 2.00 | X | 0 | 0 | 0 | |
| hilda lopez | ||||||
| board MEMBER | 2.00 | X | 0 | 0 | 0 | |
| rodney evans | ||||||
| boARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| alfred diaz-INFANTE | ||||||
| president/ceo | 40.00 | 143073 | 0 | 20712 | X | |
| norm kolpin | ||||||
| cfo | 40.00 | 121680 | 0 | 16109 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 264753 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 36821 | TotalOtherCompensation |
| Number Individuals GT100 K | 2 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation
Name Of Contractor NameOfContractor
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Paul Davis Partnership | BusinessNameLine1 |
Address Of Contractor AddressOfContractor
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 286 El Dorado | AddressLine1 |
| City | monterey | City |
| State | CA | State |
| ZIP Code | 93940 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | architectural | DescriptionOfServices |
| Compensation | 112364 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
| Government Grants | 157313 | GovernmentGrants |
| All Other Contributions | 51913 | AllOtherContributions |
| Total Contributions | 209226 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Rental Income | 532000 | 1112734 | 1112734 |
| Management & Consultin | 541610 | 1105771 | 1105771 |
| Interest Income | 900099 | 1086110 | 1086110 |
| Developer fee | 531390 | 858361 | 858361 |
| Other Rental Income | 532000 | 102791 | 102791 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 4265767 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 92893 | TotalRevenueColumn |
| Exclusion | $92,893 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 567823 | GrossSalesOfInventory |
| Cost Of Goods Sold | 226342 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 341481 | TotalRevenueColumn |
| Related Or Exempt Function Income | 341481 | RelatedOrExemptFunctionIncome |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 4909367 | TotalRevenueColumn |
| Related Or Exempt Function Income | 4607248 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $92,893 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 260825 | Total |
| Program Services | 211268 | ProgramServices |
| Management And General | 31299 | ManagementAndGeneral |
| Fundraising | 18258 | Fundraising |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 944980 | Total |
| Program Services | 765433 | ProgramServices |
| Management And General | 113398 | ManagementAndGeneral |
| Fundraising | 66149 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 43340 | Total |
| Program Services | 35105 | ProgramServices |
| Management And General | 5201 | ManagementAndGeneral |
| Fundraising | 3034 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 230592 | Total |
| Program Services | 186780 | ProgramServices |
| Management And General | 27671 | ManagementAndGeneral |
| Fundraising | 16141 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 106777 | Total |
| Program Services | 86490 | ProgramServices |
| Management And General | 12813 | ManagementAndGeneral |
| Fundraising | 7474 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3018 | Total |
| Program Services | 2656 | ProgramServices |
| Management And General | 362 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 30787 | Total |
| Management And General | 30787 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5614 | Total |
| Program Services | 4547 | ProgramServices |
| Management And General | 674 | ManagementAndGeneral |
| Fundraising | 393 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 44558 | Total |
| Program Services | 36092 | ProgramServices |
| Management And General | 5347 | ManagementAndGeneral |
| Fundraising | 3119 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 109224 | Total |
| Program Services | 88471 | ProgramServices |
| Management And General | 13107 | ManagementAndGeneral |
| Fundraising | 7646 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16527 | Total |
| Program Services | 16527 | ProgramServices |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 70035 | Total |
| Program Services | 70035 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 321822 | Total |
| Program Services | 209184 | ProgramServices |
| Management And General | 112638 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 63435 | Total |
| Program Services | 63435 | ProgramServices |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices |
|---|---|---|
| repairs and maintenance | 178584 | 178584 |
| utilities | 176835 | 176835 |
| ground contract and mai | 127683 | 127683 |
| program expense | 122666 | 122666 |
| mgmt fee and consulting | 86466 | 86466 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 444392 | Total |
| Program Services | 415235 | ProgramServices |
| Management And General | 19124 | ManagementAndGeneral |
| Fundraising | 10033 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3388160 | Total |
| Program Services | 2883492 | ProgramServices |
| Management And General | 372421 | ManagementAndGeneral |
| Fundraising | 132247 | Fundraising |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7876205 | BOY |
| EOY | 8402506 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1980901 | BOY |
| EOY | 1966391 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4855191 | BOY |
| EOY | 4505017 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23007 | BOY |
| EOY | 318889 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 10073423 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 6449772 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3844181 | BOY |
| EOY | 3623651 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 104408 | BOY |
| EOY | 417071 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13352334 | BOY |
| EOY | 11596566 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 116181 | BOY |
| EOY | 66385 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 32152408 | BOY |
| EOY | 30896476 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 273693 | BOY |
| EOY | 399659 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7931567 | BOY |
| EOY | 7357539 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 61857 | BOY |
| EOY | 61397 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8267117 | BOY |
| EOY | 7818595 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23885291 | BOY |
| EOY | 23077881 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23885291 | BOY |
| EOY | 23077881 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 32152408 | BOY |
| EOY | 30896476 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | 1 | FederalGrantAuditRequired |
| Federal Grant Audit Performed | 1 | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 576922 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 689328 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 919909 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 661131 | CurrentTaxYearMinus1Year |
| Current Tax Year | 209226 | CurrentTaxYear |
| Total | 3056516 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 576922 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 689328 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 919909 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 661131 | CurrentTaxYearMinus1Year |
| Current Tax Year | 209226 | CurrentTaxYear |
| Total | 3056516 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | 3056516 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 253861 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 267596 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 332909 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 153516 | CurrentTaxYearMinus1Year |
| Current Tax Year | 92893 | CurrentTaxYear |
| Total | 1100775 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 4157291 | TotalSupport |
| Gross Receipts From Admissions Etc | 13129518 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.73520 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.82010 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 1605261 | InvestmentCostOrOtherBasis |
| Book Value | 1605261 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 6876149 | InvestmentCostOrOtherBasis |
| Depreciation | 5284641 | Depreciation |
| Book Value | 1591508 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 738318 | InvestmentCostOrOtherBasis |
| Depreciation | 324262 | Depreciation |
| Book Value | 414056 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 707074 | InvestmentCostOrOtherBasis |
| Depreciation | 703635 | Depreciation |
| Book Value | 3439 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 146621 | InvestmentCostOrOtherBasis |
| Depreciation | 137234 | Depreciation |
| Book Value | 9387 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 3623651 | TotalOfBookValueLandBuildings |
Investments Program Related InvestmentsProgramRelated (4 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| equity investments | 227231 | C |
| Notes receivable from operating partnerships | 5155742 | C |
| Interest receivable from operating partnerships | 5556394 | C |
| due from related parties | 657199 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Program Related | 11596566 | TotalOfBookValueProgramRelated |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | SECURITY DEPOSITS | Description |
| Amount | $61,397 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 61397 | TotalOfAmounts |
| Total Revenue | 4909367 | TotalRevenue |
| Total Expenses | 3388160 | TotalExpenses |
| Excess Or Deficit For Year | 1521207 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | -2328617 | NetUnrealizedGLOnInvestments |
| Other | -$98,074 | OtherAmount |
| Total Adjustments | -2426691 | TotalAdjustments |
| Excess Or Deficit Per FS | -905484 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 12846542 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | -2328617 | NetUnrealizedGainsInvestments |
| Other Revenues | 10265792 | OtherRevenues |
| Revenue Not Rptd F990 | 7937175 | RevenueNotRptdF990 |
| Revenue Subtotal | 4909367 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 4909367 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 16512824 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 13124664 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 13124664 | ExpensesNotRptdF990 |
| Expenses Subtotal | 3388160 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 3388160 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Part X: | Description of Uncertain Tax Positions Under FIN 48: | CHISPA's current accounting policy is to evaluate uncertain tax positions. Accordingly, a loss contingency is recognized when it is probable that a liability has been incurred as of the date of the financial statements and the amount of the loss can be reasonably estimated. The amount recognized is subject to estimate and management judgment with respect to the likely outcome of each uncertain tax position. Management believes that there are no uncertain tax positions. |
| Part XI, Line 8 - Other Adjustments: | activity reported on subsidiary tax returns: -5361389. activity eliminated in consolidated financial statements: 2502517. minority interest in partnerships' losses: 2760798. | |
| Part XII, Line 2d - Other Adjustments: | aCTIVITY REPORTED ON SUBSIDIARY TAX RETURNS: 11979554. revenues eliminated in consolidated financial statements: -1713762. | |
| Part XIII, Line 2d - Other Adjustments: | ACTIVITY REPORTED ON SUBSIDIARY TAX RETURNS: 17340943. Expenses eliminated in consolidated financial statements: -4216279. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Independent Consultant | X | IndependentConsultant |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | alfred diaz-INFANTE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Base Compensation Filing Org | 143073 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 5706 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 15006 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 163785 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| 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 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. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part I Form990ScheduleRPartI
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | central coast development llc | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 295 main street suite 100 | AddressLine1 |
| City | salinas | City |
| State | CA | State |
| ZIP Code | 93901 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 753045224 | EIN |
| Primary Activities | rental housing development | PrimaryActivities |
| Legal Domicile State | CA | LegalDomicileState |
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | el estero senior housing inc | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 295 main street suite 100 | AddressLine1 |
| City | salinas | City |
| State | CA | State |
| ZIP Code | 93901 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 942875799 | EIN |
| Primary Activities | TO OPERATE affordable ELDERLY HOUSING | PrimaryActivities |
| Legal Domicile State | CA | LegalDomicileState |
| Exempt Code Section | 501(c)3 | ExemptCodeSection |
| Public Charity Status | 7 | PublicCharityStatus |
Form990 Schedule R Part III Form990ScheduleRPartIII (19 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivityPrimaryActivity | Legal Domicile StateLegalDomicileState | Predominant Income TypePredominantIncomeType | Share Of Total IncomeShareOfTotalIncome | Share Of EOY AssetsShareOfEOYAssets | Disproportionate AllocationsDisproportionateAllocations | General Or Managing PartnerGeneralOrManagingPartner | Business Name Line1DirectControllingEntityName/BusinessNameLine1 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| marina seniors housing partners lp | ||||||||||||
| 295 main street suite 100 | salinas | CA | 93901 | 770359756 | low income housing project | CA | Related | -139908 | -45883 | 0 | 1 | |
| qm affordable housing partners lp | ||||||||||||
| 295 main street suite 100 | salinas | CA | 93901 | 770359754 | low income housing project | CA | related | -38770 | -38458 | 0 | 1 | |
| villa san miguel partners lp | ||||||||||||
| 295 main street suite 100 | salinas | CA | 93901 | 770370764 | low income housing project | CA | related | -201 | 3704 | 0 | 1 | |
| tyler park townhomes lp | ||||||||||||
| 295 main street suite 100 | salinas | CA | 93901 | 770379671 | low income housing project | CA | related | -723347 | -747106 | 0 | 1 | |
| gabilan hills apartments partners lp | ||||||||||||
| 295 main street suite 100 | salinas | CA | 93901 | 770370763 | low income housing project | CA | related | -600490 | -669832 | 0 | 1 | |
| moro lindo townhomes lp | ||||||||||||
| 295 main street suite 100 | salinas | CA | 93901 | 770397510 | low income housing project | CA | related | -438 | 19952 | 0 | 1 | |
| roosevelt street townhomes lp | ||||||||||||
| 295 main street suite 100 | salinas | CA | 93901 | 770397514 | low income housing project | CA | related | -143083 | -97480 | 0 | 1 | |
| 100 harden parkway lp | ||||||||||||
| 295 main street suite 100 | salinas | CA | 93901 | 770239655 | low income housing project | CA | related | -502149 | -538344 | 0 | 1 | |
| roosevelt street townhomes II lp | ||||||||||||
| 295 main street suite 100 | salinas | CA | 93901 | 770476940 | low income housing project | CA | related | -154 | 55673 | 0 | 1 | |
| williams ranch Housing partners I Lp | ||||||||||||
| 295 main street suite 100 | salinas | CA | 93901 | 770535543 | low income housing project | CA | related | -29 | 985698 | 0 | 1 | |
| market street townhomes lp | ||||||||||||
| 295 main street suite 100 | salinas | CA | 93901 | 043699191 | low income housing project | CA | related | -320 | 538710 | 0 | 1 | |
| canyon creek townhomes lp | ||||||||||||
| 295 main street suite 100 | salinas | CA | 93901 | 870691250 | low income housing project | CA | related | -231 | -286 | 0 | 1 | |
| los abuelitos lp | ||||||||||||
| 295 main street suite 100 | salinas | CA | 93901 | 542156765 | low income housing project | CA | related | -14 | 891925 | 0 | 1 | |
| walnut place townhomes lp | ||||||||||||
| 295 main street suite 100 | salinas | CA | 93901 | 202238579 | low income housing project | CA | related | -28 | -73 | 0 | 1 | |
| sherwood village lp | ||||||||||||
| 295 main street suite 100 | salinas | CA | 93901 | 205283970 | low income housing project | CA | related | -61 | -109 | 0 | 1 | |
| vineyard green townhomes lp | ||||||||||||
| 295 main street suite 100 | salinas | CA | 93901 | 208351574 | low income housing project | CA | related | -186962 | -186962 | 0 | 1 | chispa vineyard gp llc |
| la gloria lp | ||||||||||||
| 295 main street suite 100 | salinas | CA | 93901 | 800394141 | low income housing project | CA | related | -35 | -35 | 0 | 0 | |
| Villa santa clara Partners | ||||||||||||
| 295 main street suite 100 | salinas | CA | 93901 | 770277495 | low income housing project | CA | related | 26481 | 0 | 0 | ||
| villa la posada housing partners | ||||||||||||
| 295 main street suite 100 | salinas | CA | 93901 | 770303650 | low income housing project | CA | related | 29663 | 0 | 0 | ||
Form990 Schedule R Part IV Form990ScheduleRPartIV (4 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivityPrimaryActivity | Legal Domicile StateLegalDomicileState | Type Of EntityTypeOfEntity | Share Of Total IncomeShareOfTotalIncome | Share Of EOY AssetsShareOfEOYAssets | Percentage OwnershipPercentageOwnership |
|---|---|---|---|---|---|---|---|---|---|---|
| CHISPA HOUSING MANAGEMENT INC | ||||||||||
| 295 MAIN STREET SUITE 100 | salinas | CA | 93901 | 942892838 | management service to low income housing projects | CA | C | 47202 | 201364 | 1.00000 |
| SPARK DEVELOPMENT | ||||||||||
| 295 MAIN STREET SUITE 100 | salinas | CA | 93901 | 770164502 | developer to low income housing projects | CA | C | -364361 | -1027051 | 1.00000 |
| chispa vineyard gp llc | ||||||||||
| 295 MAIN STREET SUITE 100 | salinas | CA | 93901 | 943466618 | general partner to low income housing projects | CA | C | -1458 | 1542 | 1.00000 |
| la gloria gp llc | ||||||||||
| 295 MAIN STREET SUITE 100 | salinas | CA | 93901 | 010934632 | general partner to low income housing projects | CA | C | 1.00000 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 1 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 1 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 1 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 1 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (6 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved |
|---|---|
| CHISPA provides various loans to its affiliate organizations | |
| D | 5155742 |
| chispa provides lease of facilities to its affilate organizations | |
| I | 26448 |
| chispa provides management and consulting fees to its affilate | |
| organizations | |
| K | 1105771 |
| chispa receives reimbusement for administrative services from affiliated | |
| P | 183696 |
| organizations | |
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