2026-08-13T15:05:25-05:00 2025-12-31 943108253 NOVOGRADAC & COMPANY LLP 3780 KILROY AIRPORT WAY SUITE 330 LONG BEACH CA 90806 990 2025-01-01 860427342 COMITE DE BIEN ESTAR INC COMI 9286278559 PO BOX 7170 SAN LUIS AZ 85349 MARCO REYES EXECUTIVE DIRECTOR 9286278559 2026-08-13 1 JUSTIN CHUBB LURYA P01989897 5624329482 2026-07-02 2025 2025-03-06 01:10:19Z MARCO REYES PO BOX 7170 SAN LUIS AZ 85349 22727049 0 X WWW.COMITEAZ.COM X 1980 AZ COMITE DE BIEN ESTAR, INC. STRIVES TO ENHANCE THE ECONOMIC AND SOCIAL WELL-BEING OF THE COMMUNITY THROUGH COOPERATIVE LAND DEVELOPMENT, HOUSING, LENDING AND SERVICE PROGRAMS. 9 9 75 0 0 0 5752207 6192132 353017 1993891 742419 421077 3296404 204742 10144047 8811842 0 0 0 0 2517287 2580452 0 0 0 6169496 6491811 8686783 9072263 1457264 -260421 43062001 41416740 23170700 21805567 19891301 19611173 X COMITE DE BIEN ESTAR, INC. STRIVES TO ENHANCE THE ECONOMIC AND SOCIAL WELL-BEING OF THE COMMUNITY THROUGH COOPEARTIVE LAND DEVELOPMENT, HOUSING, LENDING AND SERVICE PROGRAMS. 0 0 893717 940643 LAND DEVELOPMENT PROJECTS, LOW INCOME HOUSING, COMMUNITY CLASSES AND ACTIVITIES, AND RURAL DEVELOPMENT SELF-HELP HOUSING PROGRAM. HOUSING COUNSELING AND FINANCIAL LITERACY CLASSES - IMPORTANT, WE ARE A HUD-APPROVED COUNSELING AGENCY. 4089837 4180824 CHILD NUTRITION PROGRAM PROVIDES TRAINING IN NUTRITION AND REIMBURSES PARTICIPATING HOME DAYCARE PROVIDERS FOR MEALS SERVED TO THE CHILDREN WHILE IN THEIR CARE. 266479 671653 PROGRAM FUNDS CONSTRUCTION OF SINGLE-FAMILY HOMES FOR SALE TO LOW-INCOME PERSONS. 2558887 2365489 COMITE PROVIDES A VARIETY OF PROGRAMS, INCLUDING LAND DEVELOPMENT FOR USE IN PROJECTS AND PROGRAMS CONSISTENT WITH THEIR MISSION; COMMUNITY SERVICES SUCH AS CLASSES, CLUBS, AND ACTIVITIES; HOUSING COUNSELING SERVICES; AND A CHILD DEVELOPMENT CENTER 2558887 2365489 7808920 1 1 0 1 0 0 0 0 1 0 1 1 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 1 75 1 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AZ X COMITE DE BIEN ESTAR INC 9286278559 963 EAST B STREET SAN LUIS AZ 85349 GEORGE GUERRERO CHAIRMAN 3.00 X X 0 2650 0 ANNA COVARRUBIAS VICE-CHAIRMAN 3.00 X 0 2691 0 JOSE I GONZALEZ TREASURER 3.00 X X 0 2650 0 EDNA LOPEZ SECRETARY 3.00 X X 0 2688 0 JOSE L MADRIGAL DIRECTOR 3.00 X 0 2472 0 MARIA GOMEZ DIRECTOR 3.00 X 0 1753 0 CARLOS SANCHEZ DIRECTOR 3.00 X 0 1942 0 VICENTE ZAMORA DIRECTOR 3.00 X 0 2250 0 FIDEL MUNOZ DIRECTOR 3.00 X 0 1541 0 MARCO ANTONIO REYES EXECUTIVE DIRECTOR 40.00 X 0 254169 0 0 274806 0 0 1 1 0 DPE CONSTRUCTION INC 1636 E 20TH ST A YUMA AZ 85365 GENERAL CONTRACTOR 2451492 AJG CONTRACTING GROUP LLC DBA INNOV-R 670 E 32ND ST SUITE 11 YUMA AZ 85365 GENERAL CONSTRACTOR 460539 KLD CONSTRUCTION LLC 4592 30TH PL YUMA AZ 85365 GENERAL CONTRACTOR 423507 VIZLO CONSTRUCTION 20534 SOUTH HWY 95 SOMERTON AZ 85350 GENERAL CONTRACTOR 316850 V&V ELECTRIC 1157 S MAIN ST SAN LUIS AZ 85349 ELECTRIC 307772 5 120 6174017 17995 6192132 AFFORDABLE APARTMENTS MGMT FEES 230000 925959 925959 DEVELOPER FEES 230000 666923 666923 RENTAL INCOME 531110 248387 248387 OTHER INCOME 900099 152622 152622 1993891 452292 452292 31215 -31215 -31215 -31215 14088734 13883992 204742 204742 8811842 2167418 0 452292 1981370 1398244 583126 52844 46906 5938 498742 299745 198997 47496 52 47444 1527 323 1204 58894 39969 18925 85205 52738 32467 177022 146316 30706 109704 67396 42308 151525 144246 7279 110806 89110 21696 490610 490151 459 218982 188692 30290 281371 216566 64805 DIRECT COST OF CHILD NU 3500687 3500687 0 LEASING EMPLOYEE EXPENS 677997 677997 0 REPAIRS AND MAINTENANCE 252368 220524 31844 OTHER PROFESSIONAL FEES 238712 102875 135837 136401 126383 10018 9072263 7808920 1263343 0 83912 736869 11436126 6639188 865584 567946 1179817 1109216 52542 0 11034959 13090077 50228 80206 4881704 1236263 2659507 3645441 6375254 5900055 9324072 9647742 43062001 41416740 2337907 3162188 1426698 1311691 19288700 17252268 117395 79420 23170700 21805567 X 17101731 17510887 2789570 2100286 19891301 19611173 43062001 41416740 -260421 0 X 1 X 1 X 1 1 1 X 5026203 8079536 8143332 5752207 6192132 33193410 16374179 13613337 13672630 23750932 16068488 83479566 21400382 21692873 21815962 29503139 22260620 116672976 0 0 0 116672976 2241 3063 7250 129537 46895 188986 2241 3063 7250 129537 46895 188986 21402623 21695936 21823212 29632676 22307515 116861962 0.99840 0.99860 0.00160 0.00140 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 0 1 0 0 0 PART II-B, LINE 1: COMITE IS REQUIRED TO OBTAIN ZONING APPROVAL AND OTHER PERMITS FROM THE CITY. MANAGEMENT MUST MAKE PRESENTATIONS AT PUBLIC CITY COUNCIL MEETINGS. THE EXECUTIVE DIRECTOR ALSO MEETS WITH VARIOUS STATE, LOCAL AND COUNTY REPRESENTATIVES TO COMMUNICATE THE HEALTH, SAFETY, AND HOUSING NEEDS OF THE ARIZONA/MEXICO BORDER COMMUNITY RESIDENTS. 0 0 1597421 1597421 2712045 1199597 1512448 572238 36666 535572 3645441 INVESTMENT IN BORDER FINANCIAL RESOURCES, INC. 777013 C INVESTMENT IN LAS CASITAS APARTMENTS 149100 C INVESTMENT IN BIENESTAR APARTMENTS II 2109749 C INVESTMENT IN BIENESTAR APARTMENTS, LLC -2549846 C INVESTMENT IN TIERRA DEL CIELO -120516 C INVESTMENT IN LAS BRISAS APARTMENTS -356 C INVESTMENT IN CDB VALLEY VIEW -289 C INVESTMENT IN CHC LEVERAGE II, LLC 5535200 C 5900055 RELATED ENTITIES RECEIVABLE 8813276 DEVELOPER FEE RECEIVABLE 537951 DEFERRED CHARGES, NET 296515 9647742 OTHER CURRENT LIABILITIES 20553 ACCRUED INTEREST PAYABLE 58867 79420 X 28751683 0 28751683 -19939841 -19939841 8811842 28956255 19883992 19883992 9072263 0 9072263 PART X, LINE 2: COMITE IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND THE RELATED ARIZONA CODE SECTIONS. INCOME TAXES ON PARTNERSHIP INCOME ARE LEVIED ON THE PARTNERS AT THE PARTNER LEVEL. ACCORDINGLY, ALL PROFITS AND LOSSES OF THE PARTNERSHIPS ARE RECOGNIZED BY PARTNERS ON THEIR RESPECTIVE TAX RETURNS. THE PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS IN ACCORDANCE WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRES COMITE AND SUBSIDIARIES TO REPORT INFORMATION REGARDING THEIR EXPOSURE TO VARIOUS TAX POSITIONS TAKEN. MANAGEMENT HAS DETERMINED WHETHER ANY TAX POSITIONS HAVE MET THE RECOGNITION THRESHOLD AND HAS MEASURED THEIR EXPOSURE TO THOSE TAX POSITIONS. MANAGEMENT BELIEVES THAT COMITE AND SUBSIDIARIES HAVE ADEQUATELY ADDRESSED ALL RELEVANT TAX POSITIONS AND THAT THERE ARE NO UNRECORDED TAX LIABILITIES. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF IMPROVED LAND AND HOMES SOLD FLOW-THROUGH LOSS FROM RELATED ENTITY - BAI FLOW-THROUGH LOSS FROM RELATED ENTITY - TDC FLOW-THROUGH LOSS FROM RELATED ENTITY - CDBVV FLOW-THROUGH LOSS FROM RELATED ENTITY - LBA PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF IMPROVED LAND AND HOMES SOLD 0 0 0 1 0 0 0 0 0 MARCO ANTONIO REYES EXECUTIVE DIRECTOR 0 254169 0 0 0 0 0 0 0 0 0 254169 0 0 FORM 990, PART VI, SECTION A, LINE 6 ANYONE CAN BECOME A MEMBER BY PAYING AN INITIAL DEPOSIT, A MEMBERSHIP FEE, AND A MONTHLY MEMBERSHIP FEE THEREAFTER. MEMBERS CONTINUE MAKING PAYMENTS UNTIL DEVELOPMENT OF THE LAND IS COMPLETE. WHEN THE MEMBER IS ELIGIBLE TO CHOOSE A LOT, THEN FINANCING IS ARRANGED. COMITE PROVIDES THE MAJORITY OF THE HOUSING AND SERVICES TO ALLEVIATE FINANCIAL DURESS AND OTHER IMPEDIMENTS TO AFFORDABLE HOUSING. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE DIRECTOR AND THE EXECUTIVE DIRECTOR REVIEW THE RETURN FIRST THEN IT IS REVIEWED BY THE AUDIT COMMITTEE AND BOARD OF DIRECTOR AND SUBMITTED FOR APPROVAL AT THE NEXT MEETING. FORM 990, PART VI, SECTION B, LINE 12C WHEN A CONFLICT OF INTEREST ARISES A MEMO OF DISCLOSURE AND RATIONALE MUST BE PROVIDED BY THE EMPLOYEE OR BOARD MEMBER. THE MEMO IS ADDRESSED TO THE EXECUTIVE COMMITTEE. WHO WILL REVIEW IT AND MAKE A RECOMMENDATION TO THE BOARD OF DIRECTORS. THE MEMO MUST CONTAIN A DESCRIPTION OF THE CIRCUMSTANCES, THE KIND OF ASSISTANCE, SOURCE OF THE ASSISTANCE, AND AVAILABILITY OF THE PRODUCT OR SERVICE ELSEWHERE, AND THE RATIONALE FOR PROVIDING THE ASSISTANCE, PRODUCT OR SERVICE, OR HIRING THE RELATIVE. IF THE POTENTIAL CONFLICT INVOLVES FEDERAL FUNDS, THEN THE FUNDING AGENCY IS CONTACTED TO REQUEST PERMISSION AND A CONFLICT OF INTEREST FORM IS DISCLOSED. FORM 990, PART VI, SECTION B, LINE 15 15A THE EXECUTIVE DIRECTORS CONTRACT IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS USING THE "REBUTTABLE COMPENSATION CHECKLIST" WHICH IS SUBMITTED TO THE HUMAN RESOURCES DEPARTMENT. 15B OTHER OFFICERS AND KEY EMPLOYEES SALARY IS DETERMINED BY THE HUMAN RESOURCE DEPARTMENTS SURVEY OF COMPARABLE DATA, THE EMPLOYEES LENGTH OF SERVICE, EMPLOYEE EVALUATION, AND EDUCATION. THEY ARE APPROVED BY THE EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION C, LINE 19 A WRITTEN REQUEST FOR COPIES MUST BE MADE TO THE ADMINISTRATION OFFICE OF COMITE DE BIEN ESTAR. THE IRS FORM 990 IS ALSO AVAILABLE TO THE PUBLIC ON GU1DESTAR. FORM 990, PART XII, LINE 2C THE ORGANIZATION ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED. SL BIENESTAR DEVELOPMENT IV LLC 963 EAST B STREET SAN LUIS AZ 85349 202948765 APARTMENT CONSTRUCTION AZ COMITE DE BIEN ESTAR INC LAS BRISAS GP LLC 963 EAST B STREET SAN LUIS AZ 85349 814348439 RENTAL HOUSING DEVELOPMENT AZ -22 74077 COMITE DE BIEN ESTAR INC BIENESTAR APARTMENTS PHASE II LLC 963 EAST B STREET SAN LUIS AZ 85349 200402488 TAX CREDIT HOUSING AZ -261355 2686689 COMITE DE BIEN ESTAR INC BORDER FINANCIAL RESOURCES 963 EAST B STREET SAN LUIS AZ 85349 043835569 LOANS FOR LOW INCOME PEOPLE AND SMALL BUSINESSES AZ 501(C)(3) LINE 9 COMITE DE BIEN ESTAR INC 1 TIERRA DEL CIELO LIMITED PARTNERSHIP 963 EAST B STREET SAN LUIS AZ 85349 743011837 FARM LABOR MULTI-HOUSING PROJECT AZ N/A RELATED -95057 877418 0 0 0.00010 BIENESTAR APARTMENTS LLC 690 N 10TH AVENUE SAN LUIS AZ 85349 860933746 RENTAL HOUSING AZ COMITE DE BIEN ESTAR INC RELATED -505309 1201734 0 0 0.99000 BMG PROPERTY MANAGEMENT INC 963 EAST B STREET SAN LUIS AZ 85349 860957740 PROPERTY MANAGEMENT AZ COMITE DE BIEN ESTAR INC C -43520 331990 1.00000 0 LAS CASITAS APARTMENTS LLC 963 EAST B STREET SAN LUIS AZ 85349 475309083 AFFORDABLE HOUSING AZ COMITE DE BIEN ESTAR INC C -53401 2407653 1.00000 0 CDBVVA GP LLC 963 EAST B STREET SAN LUIS AZ 85349 871580520 RENTAL HOUSING DEVELOPMENT AZ COMITE DE BIEN ESTAR INC C -73 2675318 1.00000 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 BMG PROPERTY MANAGEMENT O 213046 AUDITED FINANCIAL STATEMENTS BORDER FINANCIAL RESOURCES D 537595 AUDITED FINANCIAL STATEMENTS BORDER FINANCIAL RESOURCES O 216605 AUDITED FINANCIAL STATEMENTS LAS CASITAS APARTMENTS O 109403 AUDITED FINANCIAL STATEMENTS