2024-11-15T11:31:06-08:00 2023-12-31 680199099 SND Partners LLP 3470 Mt Diablo Blvd Suite A300 Lafayette CA 94549 990 2023-01-01 943142001 Bernal Heights Housing Corporation BERN 4152062140 515 Cortland Avenue San Francisco CA 94110 GINA DACUS Executive Dir. 2024-11-15 true true Claude A Persons P00011016 9253762195 2023 2024-10-15 13:58:12Z GINA DACUS 515 Cortland Avenue San Francisco CA 94110 6564168 false X N/A X 1991 CA THE ORGANIZATION WAS INCORPORATED IN 1991 TO PRESERVE AND DEVELOP AFFORDABLE HOUSING FOR LOW AND MODERATE INCOME INDIVIDUALS AND TO DEVELOP OR REHABILITATE NEW AND EXISTING HOUSING PROJECTS. 5 5 0 0 786591 5443587 939663 917429 1492481 203152 0 3218735 6564168 1496410 1767648 0 154539 220754 0 0 1566932 1778981 3217881 3767383 854 2796785 44355908 46930863 11709448 11487618 32646460 35443245 THE ORGANIZATION WAS INCORPORATED IN 1991 TO PRESERVE AND DEVELOP AFFORDABLE HOUSING FOR LOW AND MODERATE INCOME INDIVIDUALS AND TO DEVELOP OR REHABILITATE NEW AND EXISTING HOUSING PROJECTS. false false 1853665 1624358 103168 THE ORGANIZATION WORKED TOWARD DEVELOPING AFFORDABLE HOUSING THROUGHOUT SAN FRANCISCO, CALIFORNIA. 1273117 143290 458860 THE ORGANIZATION OPERATED 36 UNITS OF LOW-INCOME HOUSING IN SAN FRANCISCO, CA. 359462 355401 THE ORGANIZATION SERVES AS A LIMITED PARTNER IN THREE PARTNERSHIPS ALL OF WHICH OWN AND OPERATE LOW-INCOME HOUSING. THE ORGANIZATION ALSO SERVES AS THE SOLE OWNER OF ONE LIMITED LIABILITY COMPANY AND THE MANAGING MEMBER ONE LIMITED LIABILITY COMPANY WHICH SERVE AS THE GENERAL PARTNER IN TWO LIMITED PARTNERSHIPS AND CO-MEMBER IN TWO OTHER LIMITED LIABILITY COMPANIES ALL OF WHICH OWN AND OPERATE LOW-INCOME HOUSING. 3486244 true true false false false false false false false false true false true false true true true false false false false false false false false false false true false true false false false false false false false false false false false false true true true true false false true 26 0 true 0 false false false false false false false 0 false false false false false false false X 5 5 true true false false false true false true false false false true true true true true true true true false CA X THE ORGANIZATION 4152062140 515 CORTLAND AVENUE SAN FRANCISCO CA 94110 GINA DACUS Executive Dir. 10.00 40.00 X 0 175323 13111 LAUREL MUNIZ President 5.00 10.00 X X 0 0 0 ROBERT CROCKRON Secretary 5.00 8.00 X X 0 0 0 MICHAEL SMITH Vice President 5.00 5.00 X X 0 0 0 BUCK BAGOT Director 5.00 0.00 X 0 0 0 BARBARA BAGOT Director 5.00 5.00 X 0 0 0 175323 13111 0 false true false 0 4758772 684815 5443587 ALLOCABLE SHARE PS RENTS 531110 355401 355401 DEVELOPER FEES 531110 55000 55000 MANAGEMENT SERVICES FEES 531110 48168 48168 MISCELLANEOUS INCOME 531110 12602 12602 RESIDENTIAL RENTAL INCOME 531110 446258 446258 917429 203152 203152 0 0 0 0 0 0 0 0 6564168 917429 203152 1767648 1767648 0 0 0 0 0 218722 204472 14250 0 0 2032 2032 126880 126880 17930 17930 48768 48768 0 0 0 1200 1200 0 37254 36543 711 0 0 613307 598017 15290 0 0 0 0 0 267071 252869 14202 0 ALLOCABLE SHARE PS EXPENSES 359462 359462 PROGRAM SUBCONTRACTOR EXPENSE 188807 188807 BAD DEBTS 65794 65794 MISCELLANEOUS EXPENSE 28579 3921 24658 23929 6679 17250 3767383 3486244 281139 0 5391690 1779134 1031457 7424901 59601 96475 157952 49099 0 0 0 0 73959 109278 9530304 5369265 4392328 4161039 0 0 31528733 31461304 0 1720188 1849633 44355908 46930863 1861208 2067012 6393272 6376353 3454968 3044253 11709448 11487618 X 32646460 35443245 32646460 35443245 44355908 46930863 2796785 X false true X true true true X 2421089 770848 732430 786591 5443587 10154545 3036293 2160592 967026 939660 899002 8002573 0 0 0 5457382 2931440 1699456 1726251 6342589 18157118 4699203 4699203 1269237 1129097 105456 113734 12376 2629900 1269237 1129097 105456 113734 4711579 7329103 10828015 412212 1550782 1401910 1492481 203152 5060537 0 412212 1550782 1401910 1492481 203152 5060537 0 0 5869594 4482222 3101366 3218732 6545741 23217655 0.46640 0.60870 0.21800 0.22160 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1678332 1678332 7778187 5299698 2478489 73785 69567 4218 4161039 31461304 DUE TO AFFILIATE 2941691 N/P - BOOMERANG HSG CORP. 90483 Tenant Security Deposits 12079 3044253 X 6204706 6204706 359462 359462 6564168 3407921 3407921 359462 359462 3767383 Part X : FIN48 Footnote THE ORGANIZATION HAS RECEIVED TAX EXEMPT STATUS UNDER IRC SECTION 501(C)(3) AND THE CALIFORNIA FRANCHISE TAX BOARD UNDER THE REVENUE AND TAXATION CODE 23701(D). THE ORGANIZATION BELIEVES THAT IT DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE FEDERAL AND STATE INFORMATION RETURNS FOR THE YEARS ENDING DECEMBER 31, 2022, 2021, 2020 AND 2018 ARE SUBJECT TO EXAMINATION 9BY REGULATORY AGENCIES, GENERALLY FOR THREE YEARS AND FOUR YEARS AFTER THEY WERE FILED FOR THE FEDERAL AND STATE RETURNS, RESPECTIVELY.NO INCOME TAX PROVISION HAS BEEN INCLUDED IN THE COMBINED FINANCIAL STATEMENTS FOR THE CONSOLIDATED SINGLE MEMBER LIMITED LIABILITY COMPANY WHICH IS CONSIDERED A DISREGARDED ENTITY. THE INCOME AND LOSS OF THE LLC IS INCLUDED IN THE TAX RETURNS OF BHHC, THE SOLE MEMBER. ONLY THE ANNUAL CALIFORNIA LIMITED LIABILITY COMPANY MIMIMUM TAX AND THE ANNUAL FEE APPEAR AS EXPENSE IN THE COMBINED FINANCIAL STATEMENTS. Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Allocable share Ptnrshp exp net w/Rev $359462 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Allocable share Ptnrshp exp net w/Rev $359462 true BERNAL HGHTS NEIGHBORHOOD CTR 515 CORTLAND AVENUE SAN FRANCISCO CA 94110 942536500 501(C)(3) 1767648 0 GENRL SUPPORT:LOW INC HSG 1 0 Grantmaker's Description of How Grants are Used BERNAL HEIGHTS HOUSING CORPORATION HAS VARIOUS DIRECTORS/OFFICERS IN COMMON WITH THE RECEIPIENT 501(C)(3) ORGANIZATION, BERNAL HEIGHTS NEIGHBORHOOD CENTER (BHNC). THEREFORE, THERE IS DIRECT OVERSIGHT OF THE GRANT FUNDS CONTRIBUTED TO BHNC. false false false false false false false false false GINA DACUS Executive Dir. 175323 13111 188434 Form 990, Part VI, Section A, Line 2 Buck and Barbara Bagot - Family relationship Form 990, Part VI, Section A, Line 3 Caritas Management Corporation was engaged to perform various property management services. Form 990, Part VI, Section A, Line 8b THERE ARE NO SUBCOMMITTEES OF THE BOARD OF DIRECTORS. Form 990, Part VI, Section B, Line 11b THE FORM 990 IS REVIEWED BY THE AFFILIATED BOARD OF DIRECTORS BEFORE IT IS FILED. Form 990, Part VI, Section B, Line 12c THE GOAL OF THE PROCEDURES IS TO ENSURE THAT BHNC'S BOARD RECEIVES PROMPT, ACCURATE AND THOROUGH RESPONSES TO DISCLOSURE OF ANY ACTUAL OR PERCEIVED CONFLICT OF INTEREST. CONFLICTS ARE ANNUALLY DISCLOSED, AND ANY DISCLOSURES PREVIOUSLY MADE ARE PROMPTLY UPDATED TO THE BOARD CHAIR ON AN ANNUAL CONFLICT DISCLOSURE QUESTIONNAIRE THAT ASKS FOR IDENTIFICATION OF THEIR INTERESTS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST. ADVANCE DISCLOSURE IS EXPECTED FOR CONFLICTS AS THEY ARISE SO THAT A DETERMINATION MAY BE MADE AS TO THE APPROPRIATE PLAN OF ACTION TO MANAGE THE CONFLICT. STAFF MUST DISCLOSE CONFLICTS TO THEIR SUPERVISORS, AND EXECUTIVE DIRECTORS/BOARD MEMBERS MUST DISCLOSE CONFLICTS TO THE BOARD CHAIR. THE EXECUTIVE COMMITTEE OF THE BOARD WILL REVIEW ALL ACTUAL OR PERCEIVED CONFLICTS. IF THE COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF DETERMINED THAT THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. THE REVIEW OF PROTOCOL IS DONE ANNUALLY FOR DIRECTORS, OFFICERS, EMPLOYEES AND VOLUNTEERS WHEN COMPLETING THE ANNUAL CONFLICT DISCLOSURE QUESTIONNAIRE. Form 990, Part VI, Section B, Line 15a THE CORPORATION DOES NOT PAY COMPENSATION, EITHER AS AN EMPLOYEE OR INDEPENDENT CONTRACTOR, TO ANYONE.THE EXECUTIVE DIRECTOR OF THE CORPORATION IS AN EMPLOYEE OF BERNAL HEIGHTS NEIGHBORHOOD CENTER (BHNC), A RELATED 501(C)(3) EXEMPT ORGANIZATION. THE EXECUTIVE DIRECTOR'S SALARY FROM BHNC IS DETERMINED BASED ON BHNC'S COMPENSATION POLICY WHICH IS A STEP SYSTEM THAT IS UPDATED EVERY 3 YEARS BASED ON MARKET STUDIES PROVIDED BY LISC AND NORTHERN CALIFORNIA COMPENSATION NON-PROFIT SALARY SURVEY. THE POLICY IS MANAGED BY THE ADMINISTRATIVE DEPARTMENT, REVIEWED BY THE EXECUTIVE COMMITTEE, AND APPROVED BY BHNC'S BOARD OF DIRECTORS. Form 990, Part VI, Section B, Line 15b THE CORPORATION DOES NOT PAY COMPENSATION, EITHER AS AN EMPLOYEE OR INDEPENDENT CONTRACTOR, TO ANYONE.THE EXECUTIVE DIRECTOR OF THE CORPORATION IS AN EMPLOYEE OF BERNAL HEIGHTS NEIGHBORHOOD CENTER (BHNC), A RELATED 501(C)(3) EXEMPT ORGANIZATION. THE EXECUTIVE DIRECTOR'S SALARY FROM BHNC IS DETERMINED BASED ON BHNC'S COMPENSATION POLICY WHICH IS A STEP SYSTEM THAT IS UPDATED EVERY 3 YEARS BASED ON MARKET STUDIES PROVIDED BY LISC AND NORTHERN CALIFORNIA COMPENSATION NON-PROFIT SALARY SURVEY. THE POLICY IS MANAGED BY THE ADMINISTRATIVE DEPARTMENT, REVIEWED BY THE EXECUTIVE COMMITTEE, AND APPROVED BY BHNC'S BOARD OF DIRECTORS. Form 990, Part VI, Section C, Line 19 AVAILABLE UPON REQUEST. BERNAL HOUSING LLC 515 CORTLAND AVENUE SAN FRANCISCO CA 94110 900783249 SERVES AS GP OR MEMBER IN 3 PARTNERSHIPS, SEE PART III CA BERNAL HEIGHTS HOUSING CORPORATION BOOMERANG HOUSING CORPORATION 515 CORTLAND AVENUE SAN FRANCISCO CA 94110 943190802 GP IN FEIN 94-3190803, SEE PART III CA 501(C)(3) 12A BERNAL HEIGHTS HOUSING CORPORATION true BERNAL GATEWAY HOUSING CORPORATION 515 CORTLAND AVENUE SAN FRANCISCO CA 94110 943327191 GP IN FEIN 94-3342946, SEE PART III CA 501(C)(3) 12A BERNAL HEIGHTS HOUSING CORPORATION true 5199 MISSION STREET SENIOR HOUSING INC 515 CORTLAND AVENUE SAN FRANCISCO CA 94110 030384913 LOW-INCOME HOUSING CA 501(C)(3) 7 BERNAL HEIGHTS HOUSING CORPORATION true ST PETERS SUPPORTIVE HOUSING INC 515 CORTLAND AVENUE SAN FRANCISCO CA 94110 900354205 LOW-INCOME HOUSING CA 501(C)(3) 10 BERNAL HEIGHTS HOUSING CORPORATION true BERNAL HEIGHTS NEIGHBORHOOD CENTER 515 CORTLAND AVENUE SAN FRANCISCO CA 94110 942536500 LOW-INCOME HOUSING CA 501(C)(3) 10 NA false BOOMERANG HOUSING ASSOCIATES 515 CORTLAND AVENUE SAN FRANCISCO CA 94110 943190803 LOW-INCOME HOUSING CA 94-3142001 RELATED 4680 13334879 false false 0.95937 BERNAL GATEWAY HOUSING ASSOCIATES 515 CORTLAND AVENUE SAN FRANCISCO CA 94110 943342946 LOW-INCOME HOUSING CA 94-3142001 RELATED 5340 18056764 false false 1.00000 BERNAL SENIOR HOUSING PARTNERS 600 CALIFORNIA STREET SUITE 900 SAN FRANCISCO CA 94108 943068355 LOW-INCOME HOUSING CA 94-3142001 RELATED -534405 1226032 true false 0.70000 1100 OCEAN AVENUE LP 515 CORTLAND AVENUE SAN FRANCISCO CA 94110 454437017 LOW-INCOME HOUSING CA 90-0783249 RELATED -41 558458 false true 0.00005 BERNAL GATEWAY 2 LP 515 CORTLAND AVENUE SAN FRANCISCO CA 94110 320595460 LOW-INCOME HOUSING CA N/A false false MARKET HEIGHTS 2 LP 515 CORTLAND AVENUE SAN FRANCISCO CA 94110 320583183 LOW-INCOME HOUSING CA N/A false false TABERNAL ALLIANCE LLC 515 CORTLAND AVENUE SAN FRANCISCO CA 94110 931437853 LOW-INCOME HOUSING CA 94-3142001 RELATED false true 0.50000 RPBG LLC 515 CORTLAND AVENUE SAN FRANCISCO CA 94110 833928177 LOW-INCOME HOUSING CA Bernal Gateway Hsg C C CORP 0.55000 false RPMH LLC 515 CORTLAND AVENUE SAN FRANCISCO CA 94110 832421957 LOW-INCOME HOUSING CA Boomerang Hsg Corp C CORP 0.55000 false false true true true true false false false false true false true true false false true false false false BOOMERANG HOUSING CORPORATION c 59569 CASH REC'D BOOMERANG HOUSING CORPORATION e 90483 ACCRD PRINC&INT BERNAL GATEWAY HOUSING CORPORATION c 4699203 CASH REC'D