2024-02-12T18:52:10-06:00 2023-03-31 910189318 MOSS ADAMS LLP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 990 2022-04-01 942264235 COMMUNITY HOUSING INC COMM 9259567370 2185 N CALIFORNIA BLVD 215 WALNUT CREEK CA 94596 EDUARDO SALVADOR CFO 9259567370 2024-02-10 1 EDUARDO SALVADOR 999009999 0 LESLIE VAN P01294411 4159561500 2024-02-10 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z EDUARDO SALVADOR 800 NORTH BRAND BLVD 19TH FL GLENDALE CA 91203 10071435 0 X WWW.COVIA.ORG X 1970 CA PROVIDE SENIOR COMMUNITIES WITH QUALITY HOUSING, ASSISTED LIVING, SOCIAL & HEALTH CARE SERVICES. 6 6 25 214 0 0 0 0 9602288 9923388 2161 56117 78151 91930 9682600 10071435 1784067 2715651 0 0 1757696 1658122 0 0 0 7330125 4982816 10871888 9356589 -1189288 714846 132549844 133855717 1334463 1925490 131215381 131930227 TO PROVIDE QUALITY SENIOR COMMUNITIES, ENCOMPASSING HOUSING, ASSISTED LIVING, AND SOCIAL AND HEALTH CARE SERVICES. TO ENABLE SENIORS WITH DIFFERENT NEEDS AND ABILITIES TO AGE WITH DIGNITY, REGARDLESS OF THEIR MEANS. 0 0 8426846 2715651 9098942 COMMUNITY HOUSING, INC. (CHI) WAS INCORPORATED IN 1970 TO PROVIDE HOUSING AND PERSONAL CARE PROGRAMS FOR THE ELDERLY. IN 1975, CHI OPENED A 220-UNIT APARTMENT COMPLEX, LYTTON GARDENS I - ARBOR APARTMENTS IN PALO ALTO, CALIFORNIA. IN 1979, CHI OPENED ANOTHER 100-UNIT APARTMENT COMPLEX, CONSISTING OF 50 RESIDENTIAL CARE UNITS AND 50 INDEPENDENT LIVING UNITS, LYTTON GARDENS II - THE COMMONS IN PALO ALTO, CALIFORNIA. THESE PROJECTS ARE REGULATED BY THE UNITED STATES DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT (HUD) AS TO RENT CHARGES, OPERATING METHODS AND OTHER MATTERS. GENERAL OPERATION - TO PROVIDE AFFORDABLE HOUSING TO LOW INCOME SENIORS TO ENABLE THEM TO REMAIN IN THEIR COMMUNITY AS THEY GROW OLDER. THERE ARE TOTAL OF 320 UNITS. TOTAL OF 566 PEOPLE WERE SERVED DURING THE YEAR. 497523 824446 FOOD & NURSING SERVICE - FOOD SERVICE FOR LYTTON GARDENS I & IIRESIDENTS AND NURSING CARE FOR RESIDENTS IN LYTTON GARDENS II. TOTAL OF 79 PEOPLE WERE SERVED. 8924369 1 0 0 0 0 0 0 0 1 0 1 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 20 0 1 25 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 1 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 0 0 0 CA X X EDUARDO SALVADOR 9259567400 800 NORTH BRAND BLVD 19TH FL GLENDALE CA 91203 WOODWARD JOHN CEO 0.10 39.90 X 0 1350533 11125 SALVADOR EDUARDO CFO 0.10 39.90 X 0 747748 56823 OLSON KARI CHIEF INNOV & TECH OFFICER 0.10 39.90 X 0 673752 69468 JAMISON DIANA - CHIEF CAPITAL STRATEGIES OFFICER (THRU 09/22) 0.10 39.90 X 0 631683 59169 BURTON DESIREE CHIEF HR OFFICER 0.10 39.90 X 0 648592 11704 MCMULLIN MARY CHIEF STRATEGY/ADV. OFFICER 0.10 39.90 X 0 560809 89253 SCHAEFER RONALD COO (THRU 02/22) 0.10 39.90 X 0 549894 7519 BUTLER JOSEPH CHIEF LEGAL OFFICER (THRU 08/22) 0.10 39.90 X 0 458339 10550 DIAZ SORAYA PRESIDENT OF AFFORDABLE HOUSING 6.00 34.00 X 0 341229 57204 VRANICH RACHEL CHIEF LEGAL OFFICER 0.10 39.90 X 0 343947 25915 CASEY JONATHAN SECRETARY/VP OF FINANCE 6.00 34.00 X 0 210262 50878 DONNELLY KEN CHAIR 1.00 7.00 X X 0 0 0 EMSLIE STEPHEN CHAIR (THRU 02/23) 1.00 7.00 X X 0 0 0 MCGOVERN MARION VICE CHAIR 1.00 7.00 X X 0 0 0 JIMENEZ CARLOS DIRECTOR 1.00 7.00 X 0 0 0 KENNISON MARGOL DIRECTOR 1.00 7.00 X 0 0 0 KROEKER KEVIN DIRECTOR 1.00 7.00 X 0 0 0 PETERS WILLIAM DIRECTOR 1.00 7.00 X 0 0 0 0 6516788 449608 0 0 1 0 MORRISON MGMT SPECIALISTS PO BOX 102289 ATLANTA GA 303682289 DINING SERVICE 434203 XIN XIN CONSTRUCTION 1666 26TH AVE SAN FRANCISCO CA 94122 CONSTRUCTION 354909 VIMLESH NANDS-RAV MECHANICAL CORP 26622 WAUCHULA WAY HAYWARD CA 94545 REPAIR SERVICES 127426 3 HUD ASSISTANCE INCOME 531390 7835004 7835004 RENTAL INCOME 531110 1789668 1789668 FOOD SERVICE 722513 298716 298716 9923388 56117 56117 OTHER REVENUE 561000 85225 85225 LAUNDRY/VENDING 561000 6705 6705 91930 10071435 9923388 0 148047 2715651 2715651 1432740 1432740 48366 48366 103786 103786 73230 73230 308052 308052 124168 124168 24496 24496 422 422 204096 204096 78169 78169 1896611 1896611 7822 7822 2144635 2144635 181359 181359 ACTIVITIES AND EVENTS 12833 12833 FOOD SUPPLIES 153 153 9356589 8924369 432220 0 5389703 8047729 90815 95519 0 20729 117864 9057 118926642 4230495 116415257 114696147 10536205 10986536 132549844 133855717 977987 906696 89310 95519 267166 923275 1334463 1925490 X 131215381 131930227 131215381 131930227 132549844 133855717 714846 0 X 0 1 X 1 1 1 X 7737650 7811806 8686072 9309335 9624672 43169535 394488 402582 393613 365982 383941 1940606 8132138 8214388 9079685 9675317 10008613 45110141 0 0 0 45110141 15612 24066 4546 2161 56117 102502 15612 24066 4546 2161 56117 102502 6679 7181 3903 5121 6705 29589 8154429 8245635 9088134 9682599 10071435 45242232 0.99710 0.99800 0.00230 0.00130 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2018 AMOUNT: $ 6,679. 2019 AMOUNT: $ 7,181. 2020 AMOUNT: $ 3,903. 2021 AMOUNT: $ 5,121. 2022 AMOUNT: $ 6,705. 0 1 X 61202458 61202458 57608096 4229392 53378704 18680 1103 17577 97408 97408 114696147 REPLACEMENT RESERVES 7637576 RESIDUAL RECEIPTS 165271 PREDEVELOPMENT 3183689 10986536 DUE TO AFFILIATES 923275 923275 X 10071435 0 10071435 0 10071435 9356589 0 9356589 0 9356589 PART IV, LINE 2B: RESIDENT SECURITY DEPOSITS ARE COLLECTED AND MAINTAINED BY COMMUNITY HOUSING, INC. PER HUD REGULATIONS. IF A RESIDENT LEAVES, THE BALANCE REMAINING IN THE FUND IS RETURNED. ASSETS HELD, INCLUDED IN SAVINGS AND TEMPORARY CASH INVESTMENTS, AMOUNTED TO APPROXIMATELY $89,310 AND $95,519 AS OF MARCH 31, 2022 AND 2023, RESPECTIVELY. AS THESE FUNDS DO NOT REPRESENT ASSETS OF COMMUNITY HOUSING, INC., A CORRESPONDING TRUST ACCOUNT LIABILITY IS REPORTED IN ESCROW OR CUSTODIAL ACCOUNT LIABILITY. PART X, LINE 2: THE PROJECT APPLIES THE PROVISIONS OF FASB ASC 740-10, INCOME TAXESOVERALL, RELATING TO ACCOUNTING FOR UNCERTAIN TAX POSITIONS. THE PROJECT RECOGNIZES THE TAX BENEFIT FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON EXAMINATION BY THE TAX AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT IS MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE PROJECT RECOGNIZES INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS IN OPERATING EXPENSES. AT MARCH 31, 2023, THE PROJECT HAD NO UNSETTLED TAX MATTERS. 1 COVIA AFFORDABLE COMMUNITIES 2185 N CALIFORNIA BLVD 215 WALNUT CREEK CA 94596 943382412 501(C)(3) 0 2715651 TO PROVIDE SUPPORT TO AFFILIATE FOR EXPANSION OF LOW INCOME AFFORDABLE HOUSING 1 0 PART I, LINE 2: COVIA AFFORDABLE COMMUNITIES ("AFFORDABLE COMMUNITIES") IS A SUPPORTING ORGANIZATION AS DEFINED BY IRC 509(A)(3). ALL ACTIVITIES OF THE AFFORDABLE COMMUNITIES ARE IN FURTHERANCE OF ITS STATED PURPOSE IN ITS ARTICLES OF INCORPORATION. 1 1 0 0 0 0 0 0 0 WOODWARD JOHN CEO 0 669284 0 632809 0 48440 0 9150 0 1975 0 1361658 0 0 SALVADOR EDUARDO CFO 0 381659 0 346956 0 19133 0 54948 0 1875 0 804571 0 0 OLSON KARI CHIEF INNOV & TECH OFFICER 0 347055 0 307222 0 19475 0 50255 0 19213 0 743220 0 0 JAMISON DIANA - CHIEF CAPITAL STRATEGIES OFFICER (THRU 09/22) 0 284265 0 330246 0 17172 0 50334 0 8835 0 690852 0 0 BURTON DESIREE CHIEF HR OFFICER 0 295740 0 334178 0 18674 0 9150 0 2554 0 660296 0 0 MCMULLIN MARY CHIEF STRATEGY/ADV. OFFICER 0 315662 0 225250 0 19897 0 37703 0 51550 0 650062 0 0 SCHAEFER RONALD COO (THRU 02/22) 0 113256 0 32641 0 403997 0 3316 0 4203 0 557413 0 0 BUTLER JOSEPH CHIEF LEGAL OFFICER (THRU 08/22) 0 219223 0 211973 0 27143 0 9150 0 1400 0 468889 0 0 DIAZ SORAYA PRESIDENT OF AFFORDABLE HOUSING 0 221978 0 91414 0 27837 0 36031 0 21173 0 398433 0 0 VRANICH RACHEL CHIEF LEGAL OFFICER 0 327911 0 0 0 16036 0 9150 0 16765 0 369862 0 0 CASEY JONATHAN SECRETARY/VP OF FINANCE 0 193200 0 14131 0 2931 0 10591 0 40287 0 261140 0 0 PART I, LINES 4A-B LINE 4A - RONALD SCHAEFER RECEIVED A SEVERANCE PAYMENT OF $400,000 DURING THE 2022 CALENDAR YEAR. THE PAYMENT HAS BEEN REPORTED WITHIN "OTHER REPORTABLE COMPENSATION" ON SCHEDULE J, PART II, PAYMENTS HAVE BEEN REPORTED AS TAXABLE COMPENSATION TO THE INDIVIDUALS AND COLUMN (B)(III). LINE 4B - FRONT PORCH COMMUNITIES AND SERVICES HAS A 457F PLAN FOR THE FOLLOWING INDIVIDUALS. THE PARTICIPANTS OF THE PLAN ARE THOSE EMPLOYEES WHO ARE ADMINISTRATORS AND OFFICERS OF FRONT PORCH COMMUNITIES AND SERVICES AND ITS AFFILIATES. ADMINISTRATORS ARE THE EXECUTIVE DIRECTORS OF THE COMMUNITIES. FROM TIME TO TIME THE BOARD MAY DESIGNATE ADDITIONAL OFFICERS AND ADMINISTRATORS. RONALD SCHAEFER DIANA JAMISON MARY MCMULLIN JONATHAN CASEY EDUARDO SALVADOR KARI OLSON SCHEDULE J, PART I ALL OF THE EMPLOYEES LISTED ON FORM 990 PART VII SECTION A--OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES AND HIGHEST COMPENSATED EMPLOYEES--ARE EMPLOYED AND COMPENSATED BY FRONT PORCH COMMUNITIES AND SERVICES. THE ORGANIZATION RELIED ON FRONT PORCH COMMUNITIES AND SERVICES USING 3 METHODS DESCRIBED ON PART I, LINE 3 TO ESTABLISH OFFICER'S COMPENSATION. THE METHODS USED ARE: COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. FRONT PORCH COMMUNITIES AND SERVICES REPORTS 100% OF THE INDIVIDUAL'S COMPENSATION ON W-2'S ISSUED BY FRONT PORCH COMMUNITIES AND SERVICES. HOWEVER, SOME OF THESE EMPLOYEES ARE ASSIGNED DUTIES FOR OTHER RELATED ORGANIZATIONS (SEE SCHEDULE R FOR ADDITIONAL INFORMATION REGARDING THE RELATED ORGANIZATIONS). THE SALARIES REPORTED ON PART VII OF THE 990 AND SCHEDULE J ARE IN PART SUPPORTED THROUGH MANAGEMENT FEES REMITTED TO COVIA AFFORDABLE COMMUNITIES. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION CONTRACTED WITH COVIA AFFORDABLE COMMUNITIES TO PROVIDE PROPERTY MANAGEMENT, OPERATIONAL, AND ACCOUNTING SERVICES. FORM 990, PART VI, SECTION A, LINE 6 COVIA AFFORDABLE COMMUNITIES, A CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION IS THE SOLE MEMBER OF COMMUNITY HOUSING, INC. FORM 990, PART VI, SECTION A, LINE 7A COVIA AFFORDABLE COMMUNITIES HAS THE RIGHT TO VOTE WITH RESPECT TO ELECTING AND REMOVING THE DIRECTORS OF THE COMMUNITY HOUSING, INC. BOARD. THE DIRECTORS SHALL AT ALL TIMES CONSIST OF THOSE PERSONS WHO ARE SERVING AS MEMBERS OF THE BOARD OF DIRECTORS OF COVIA AFFORDABLE COMMUNITIES. FORM 990, PART VI, SECTION A, LINE 7B COVIA AFFORDABLE COMMUNITIES SHALL HAVE VOTING RIGHTS WITH RESPECT TO (I) THE ELECTION AND REMOVAL OF DIRECTORS, (II) THE DISSOLUTION, LIQUIDATION, MERGER OR SALE OF THE SUBSTANTIAL ASSETS OF THE CORPORATION, (III) ADOPTING, AMENDING OR REPEALING THE ARTICLES OF INCORPORATION OF THE CORPORATION OR BYLAWS, AND (IV) SUCH OTHER MATTERS AS MAY BE PROVIDED IN THE BYLAWS OR THE NONPROFIT CORPORATION LAW OF CALIFORNIA. FORM 990, PART VI, SECTION B, LINE 11B THE CFO AND MANAGEMENT PERSONNEL OF COMMUNITY HOUSING, INC. REVIEW THE 990 INFORMATION RETURN BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS AND BOARD MEMBERS ARE ASKED ON AN ANNUAL BASIS IF THERE ARE ANY ACTIVITIES AND/OR AFFILIATIONS THAT WOULD POSE A CONFLICT WITH THEIR ABILITY TO SERVE ON THE BOARD OR ITEMS THAT THEY WILL NEED TO RECUSE THEMSELVES FROM VOTING. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF ALL EMPLOYEES OF COMMUNITY HOUSING, INC. (CHI) IS PAID BY ITS ULTIMATE OWNER, FRONT PORCH COMMUNITIES AND SERVICES. W2S/W3S ARE ISSUED BY FRONT PORCH COMMUNITIES AND SERVICES. SENIOR MANAGEMENT EMPLOYEES LISTED IN PART VII ARE EMPLOYEES OF FRONT PORCH COMMUNITIES AND SERVICES, A RELATED ORGANIZATION. THEY ARE PAID AND ISSUED W-2S BY FRONT PORCH COMMUNITIES AND SERVICES. THE SALARIES REPORTED ON PART VII OF THE 990 AND SCHEDULE J ARE IN PART SUPPORTED THROUGH MANAGEMENT FEES REMITTED TO COVIA AFFORDABLE COMMUNITIES. FRONT PORCH COMMUNITIES AND SERVICES USES AN INDEPENDENT CONSULTANT WHO ANALYZES AND REPORTS ON REASONABILITY OF COMPENSATION EVERY TWO YEARS. THE CONSULTANT IS INDEPENDENT OF MANAGEMENT AND REPORTS DIRECTLY TO THE CHAIRMAN OF THE BOARD. THE CONSULTANT REVIEWS AND PROVIDES A REPORT ON ANY ISSUES WITH THE COMPENSATION THE CEO AND/OR THE CFO RECEIVE INCLUDING ANY ISSUES AROUND EXCESS COMPENSATION. ADDITIONALLY, ALL KEY EXECUTIVES COMPENSATION ARE REVIEWED BY THE CONSULTANT. THIS REVIEW INCLUDES TOTAL CASH COMPENSATION AND BENEFITS INCLUDING RETIREMENT PLANS. EVERY YEAR, THE CHIEF HR OFFICER REVIEWS THE COMPENSATION FOR ALL MANAGEMENT AGAINST MARKET ANALYSIS GUIDELINES AND RECOMMENDS CHANGES. THIS REVIEW ALSO INCLUDES A TEST OF BENEFITS AGAINST SIMILAR COMPANIES. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FRONT PORCH COMMUNITIES AND SERVICES 800 NORTH BRAND BLVD 19TH FL GLENDALE CA 91203 954538269 AFFORDABLE SENIOR HOUSING CA 501(C)(3) LINE 10 N/A 0 FRONT PORCH COMMUNITIES FOUNDATION 800 NORTH BRAND BLVD 19TH FL GLENDALE CA 91203 953862907 PROVIDE FINANCIAL SUPPORT TO RESIDENTS IN RETIREMENT COMMUNITIES CA 501(C)(3) LINE 7 FRONT PORCH COMMUNITIES AND SERVICES 0 CARING HOUSING MINISTRIES 800 NORTH BRAND BLVD 19TH FL GLENDALE CA 91203 954540601 MANAGEMENT OF AFFORDABLE SENIOR HOUSING CA 501(C)(3) LINE 10 FRONT PORCH COMMUNITIES AND SERVICES 0 SUNNY VIEW LUTHERAN HOME 22445 CUPERTINO ROAD CUPERTINO CA 95014 941542379 AFFORDABLE SENIOR HOUSING CA 501(C)(3) LINE 10 FRONT PORCH COMMUNITIES AND SERVICES 0 COVIA AFFORDABLE COMMUNITIES 2185 N CALIFORNIA BLVD STE 215 WALNUT CREEK CA 94596 943382412 PROVIDE DIRECTION, SUPPORT SERVICES & ACTIVITIES FOR SUPPORTED ORG'N CA 501(C)(3) LINE 12B, II FRONT PORCH COMMUNITIES AND SERVICES 0 LYTTON IV HOUSING CORPORATION 2185 N CALIFORNIA BLVD STE 215 WALNUT CREEK CA 94596 770324027 AFFORDABLE SENIOR HOUSING CA 501(C)(3) LINE 10 COVIA AFFORDABLE COMMUNITIES 0 OAK CENTER TOWERS 2185 N CALIFORNIA BLVD STE 215 WALNUT CREEK CA 94596 942148270 AFFORDABLE SENIOR HOUSING CA 501(C)(3) LINE 10 COVIA AFFORDABLE COMMUNITIES 0 JENNINGS SENIOR HOUSING INC 2185 N CALIFORNIA BLVD STE 215 WALNUT CREEK CA 94596 113754507 PROVIDE AFFORDABLE HOUSING TO ELDERLY AND DISABLED PERSONS CA 501(C)(3) LINE 10 COVIA AFFORDABLE COMMUNITIES 0 PRESIDIO GATE APARTMENTS 2185 N CALIFORNIA BLVD STE 215 WALNUT CREEK CA 94596 680012837 PROVIDE AFFORDABLE HOUSING TO ELDERLY AND DISABLED PERSONS CA 501(C)(3) LINE 7 COVIA AFFORDABLE COMMUNITIES 0 LYTTON GARDENS INC 2185 N CALIFORNIA BLVD STE 215 WALNUT CREEK CA 94596 942670036 DORMANT CA 501(C)(3) LINE 3 FRONT PORCH COMMUNITIES AND SERVICES 0 SHIRES MEMORIAL CENTER 2185 N CALIFORNIA BLVD STE 215 WALNUT CREEK CA 94596 941558214 PROVIDE AFFORDABLE HOUSING TO ELDERLY PERSONS CA 501(C)(3) LINE 10 COVIA AFFORDABLE COMMUNITIES 0 BETHANY CENTER SENIOR HOUSING INC 2185 N CALIFORNIA BLVD STE 215 WALNUT CREEK CA 94596 952593423 PROVIDE AFFORDABLE HOUSING TO ELDERLY AND DISABLED PERSONS CA 501(C)(3) LINE 10 COVIA AFFORDABLE COMMUNITIES 0 OAK CENTERS LP 2185 N CALIFORNIA BLVD STE 215 WALNUT CREEK CA 94596 522456294 PROVIDE AFFORDABLE HOUSING TO ELDERLY CA N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0