2025-10-30T16:09:28-05:00 2024-12-31 582487348 APRIO ADVISORY GROUP LLC 2185 N CALIFORNIA BLVD SUITE 350 WALNUT CREEK CA 94596 990 2024-01-01 943327191 BERNAL GATEWAY HOUSING CORPORATION BERN 4152062140 515 CORTLAND AVENUE SAN FRANCISCO CA 94110 GINA DACUS EXECUTIVE DIRECTOR 4152062140 2025-10-30 1 1 JAMES W GODBEE JR P00346450 9252102180 2025-10-30 2024 2025-03-06 01:10:19Z GINA DACUS 515 CORTLAND AVENUE SAN FRANCISCO CA 94110 1049033 0 X N/A X 1999 CA TO PROVIDE HOUSING FOR LOW INCOME PERSONS, WHERE NO ADEQUATE HOUSING EXISTS FOR SUCH GROUPS AND TO SERVE AS A GENERAL PARTNER IN A LIMITED PARTNERSHIP WHICH OWNS AND OPERATES HOUSING FOR THE BENEFIT OF LOW INCOME PERSONS WHO ARE IN THE NEED OF AFFORDABLE, DECENT, SAFE AND SANITARY HOUSING AND RELATED SERVICES. 3 3 0 0 0 0 0 0 27100 27916 1019633 1019564 -1862 1553 1044871 1049033 4699202 0 0 0 0 0 0 0 0 32722 32549 4731924 32549 -3687053 1016484 1116465 2161012 16727388 16755451 -15610923 -14594439 X TO PROVIDE HOUSING FOR LOW INCOME PERSONS, WHERE NO ADEQUATE HOUSING EXISTS FOR SUCH GROUPS AND TO SERVE AS A GENERAL PARTNER IN A LIMITED PARTNERSHIP WHICH OWNS AND OPERATES HOUSING FOR THE BENEFIT OF LOW INCOME PERSONS WHO ARE IN THE NEED OF AFFORDABLE, DECENT, SAFE AND SANITARY HOUSING AND RELATED SERVICES. 0 0 32549 29469 THE CORPORATION SERVES AS A GENERAL PARTNER IN A LIMITED PARTNERSHIP THAT PREVIOUSLY PROVIDED LOW-INCOME HOUSING TO PERSONS IN SAN FRANCISCO, CA. THE CORPORATION ALSO SERVES AS AN OWNER OF A CORPORATION THAT SERVES AS THE GENERAL PARTNER IN A LIMITED PARTNERSHIP WHICH PROVIDES 55 UNITS OF LOW-INCOME HOUSING IN SAN FRANCISCO, CA. 32549 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 3 3 0 1 0 0 0 1 0 1 0 0 0 1 1 1 1 1 1 1 1 0 CA X BERNAL HEIGHTS HOUSING CORP 4152062140 515 CORTLAND AVENUE SAN FRANCISCO CA 94110 LAUREL MUNIZ PRESIDENT 1.00 14.00 X X 0 0 0 ROBERT CROCKRON SECRETARY 1.00 12.00 X X 0 0 0 MICHAEL SMITH TREASURER 1.00 9.00 X X 0 0 0 GINA DACUS EXECUTIVE DIR. 2.00 48.00 X 0 232686 14681 0 232686 14681 0 0 1 0 0 ASSET MGMT FEES 531110 13958 13958 PARTNERSHIP ADMIN FEES 531110 13958 13958 27916 1019564 1019564 SUBSID INC-EQUITY BASIS 531110 1553 1553 1553 1049033 29469 0 1019564 3034 3034 ASSET MGMT FEES 13958 13958 PARTNERSHIP ADMIN FEES 13958 13958 MISCELLANEOUS TAXES & L 1599 1599 32549 32549 0 0 1021735 2038366 94730 122646 1116465 2161012 5 5 16727383 16755446 16727388 16755451 X -15610923 -14594439 -15610923 -14594439 1116465 2161012 1016484 0 X 0 0 0 X X 1 BERNAL HEIGHTS HOUSING CORPORATION 943142001 7 0 32549 0 1 32549 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 PART IV, SECTION A, LINE 1 DESCRIPTION OF HOW SUPPORTED ORGANIZATIONS ARE DESIGNATED THE ORGANIZATION MEETS THE REQUIREMENTS OF REGULATION SECTION 1.509(A)-4(D)(2)(IV). AS DOCUMENTED BELOW, THERE HAS BEEN A HISTORIC AND CONTINUING RELATIONSHIP BETWEEN BERNAL GATEWAY HOUSING CORPORATION ("BGHC") AND BERNAL HEIGHTS HOUSING CORPORATION (BHHC), A SECTION 170(B)(1)(A)(VI) CHARITABLE NONPROFIT PUBLIC BENEFIT ORGANIZATION, AND BY REASON OF SUCH RELATIONSHIP, THERE IS A SUBSTANTIAL IDENTITY OF INTERESTS BETWEEN SUCH ORGANIZATIONS. AT BHHC'S DIRECTION, BGHC WAS FORMED FOR THE CHARITABLE PURPOSE OF "PROVIDING HOUSING FOR LOW INCOME PERSONS, WHERE NO ADEQUATE HOUSING EXISTS FOR SUCH GROUPS BY SERVING AS A GENERAL PARTNER IN A LIMITED PARTNERSHIP WHICH OWNS AND OPERATES HOUSING FOR THE BENEFIT OF SUCH LOW INCOME PERSONS" WHICH DIRECTLY ASSISTS IN THE FURTHERANCE OF BHHC'S STATED EXEMPT PURPOSE WHICH IS TO DEVELOP LOW COST HOUSING. THE BOARD OF DIRECTORS OF BGHC IS APPOINTED BY BHHC AND CONSISTS SOLELY OF OFFICERS AND DIRECTORS OF BHHC. BGHC HAS NO EMPLOYEES AND PAYS NO COMPENSATION OR BENEFITS TO ANY OFFICER OR MEMBER OF THE BOARD OF DIRECTORS. UNDER CONTRACT, BHHC MANAGES THE LOW INCOME HOUSING PROJECT IN WHICH BGHC IS THE GENERAL PARTNER. BHHC CONTRIBUTED TO BGHC THE FUNDS NECESSARY FOR BGHC TO, AS GENERAL PARTNER, INVEST IN AND DEVELOP THE LOW INCOME HOUSING PROJECT OWNED BY BGHC. THE LEGAL ADDRESS FOR BGHC IS THAT OF BHHC. THE PRECEDING FACTS CONCLUSIVELY ESTABLISH THAT THERE HAS ALWAYS BEEN A SUBSTANTIAL CONTINUING RELATIONSHIP AND IDENTITY OF INTERESTS BETWEEN THE TWO ORGANIZATIONS. PART I, LINE 12G, COLUMN IV: DESCRIPTION OF HOW SUPPORTED ORGANIZATIONS ARE DESIGNATED THE ORGANIZATION MEETS THE REQUIREMENTS OF REGULATION SECTION 1.509(A)-4(D)(2)(IV). AS DOCUMENTED BELOW, THERE HAS BEEN A HISTORIC AND CONTINUING RELATIONSHIP BETWEEN BERNAL GATEWAY HOUSING CORPORATION ("BGHC") AND BERNAL HEIGHTS HOUSING CORPORATION (BHHC), A SECTION 170(B)(1)(A)(VI) CHARITABLE NONPROFIT PUBLIC BENEFIT ORGANIZATION, AND BY REASON OF SUCH RELATIONSHIP, THERE IS A SUBSTANTIAL IDENTITY OF INTERESTS BETWEEN SUCH ORGANIZATIONS. AT BHHC'S DIRECTION, BGHC WAS FORMED FOR THE CHARITABLE PURPOSE OF "PROVIDING HOUSING FOR LOW INCOME PERSONS, WHERE NO ADEQUATE HOUSING EXISTS FOR SUCH GROUPS BY SERVING AS A GENERAL PARTNER IN A LIMITED PARTNERSHIP WHICH OWNS AND OPERATES HOUSING FOR THE BENEFIT OF SUCH LOW INCOME PERSONS" WHICH DIRECTLY ASSISTS IN THE FURTHERANCE OF BHHC'S STATED EXEMPT PURPOSE WHICH IS TO DEVELOP LOW COST HOUSING. THE BOARD OF DIRECTORS OF BGHC IS APPOINTED BY BHHC AND CONSISTS SOLELY OF OFFICERS AND DIRECTORS OF BHHC. BGHC HAS NO EMPLOYEES AND PAYS NO COMPENSATION OR BENEFITS TO ANY OFFICER OR MEMBER OF THE BOARD OF DIRECTORS. UNDER CONTRACT, BHHC MANAGES THE LOW INCOME HOUSING PROJECT IN WHICH BGHC IS THE GENERAL PARTNER. BHHC CONTRIBUTED TO BGHC THE FUNDS NECESSARY FOR BGHC TO, AS GENERAL PARTNER, INVEST IN AND DEVELOP THE LOW INCOME HOUSING PROJECT OWNED BY BGHC. THE LEGAL ADDRESS FOR BGHC IS THAT OF BHHC. THE PRECEDING FACTS CONCLUSIVELY ESTABLISH THAT THERE HAS ALWAYS BEEN A SUBSTANTIAL CONTINUING RELATIONSHIP AND IDENTITY OF INTERESTS BETWEEN THE TWO ORGANIZATIONS. 0 INVESTMENT IN PARTNERSHIP 2038366 C 2038366 ASSET MGMT FEES RECEIVABLE 56808 PARTNERSHIP ADMIN FEE RECEIVABLE 65838 122646 ASSET MGMT FEES PAYABLE 56808 INVESTMENT IN CORP-NEGATIVE EQUITY 16631100 PARTNERSHIP ADMIN FEE PAYABLE 65838 DUE TO BHHC 1700 16755446 0 0 0 0 0 0 0 0 0 GINA DACUS EXECUTIVE DIR. 0 232686 0 0 0 0 0 0 0 14681 0 247367 0 0 PART I, LINE 3 THE EXECUTIVE DIRECTOR OF THE CORPORATION IS A COMPENSATED 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 A, LINE 3 THE CORPORATION IS MANAGED BY BERNAL HEIGHTS HOUSING CORPORATION, A NONPROFIT PUBLIC BENEFIT CORPORATION RELATED TO THE CORPORATION BY COMMON MEMBERS OF THE BOARD OF DIRECTORS AND/OR THE POWER TO APPOINT DIRECTORS. BHHC IS RESPONSIBLE FOR THE DAY TO DAY OPERATIONS OF THE CORPORATION, INCLUDING MAINTENANCE OF ACCOUNTING RECORDS. FORM 990, PART VI, SECTION A, LINE 7A THE AUTHORIZED NUMBER OF DIRECTORS SHALL BE THREE. THE INITIAL DIRECTORS SHALL BE APPOINTED BY THE CORPORATION'S INCORPORATOR. ALL SUBSEQUENT DIRECTORS SHALL BE APPOINTED BY THE BOARD OF DIRECTORS OF BERNAL HEIGHTS HOUSING CORPORATION (BHHC). EACH DIRECTOR MUST BE A DIRECTOR, OFFICER OR EMPLOYEE OF BHHC. 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 THE BOARD OF BERNAL HEIGHTS NEIGHBORHOOD CENTER, A RELATED CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION, 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 INTERST, IT SHALL TAKE APPRORIATE 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 15 LINE 15A EXPLANATION - THE CORPORATION DOES NOT PAY COMPENSATION, EITHER AS AN EMPLOYEE OR INDEPENDENT CONTRACTOR, TO ANYONE. ONE OF THE CORPORATIONS OFFICERS IS AN EMPLOYEE OF BERNAL HEIGHTS NEIGHBORHOOD CENTER (BHNC), A RELATED 501(C)(3) EXEMPT ORGANIZATION. THAT PERSONS 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. LINE 15B EXPLANATION - THE CORPORATION DOES NOT PAY COMPENSATION, EITHER AS AN EMPLOYEE OR INDEPENDENT CONTRACTOR, TO ANYONE. ONE OF THE CORPORATIONS OFFICERS IS AN EMPLOYEE OF BERNAL HEIGHTS NEIGHBORHOOD CENTER (BHNC), A RELATED 501(C)(3) EXEMPT ORGANIZATION. THAT PERSONS 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 HEIGHTS NEIGHBORHOOD CENTER 515 CORTLAND AVENUE SAN FRANCISCO CA 94110 942536500 SERVE NEEDS OF LOW/MODERATE INCOM PEOPLE CA 501(C)(3) 10 N/A 0 BERNAL HEIGHTS HOUSING CORPORATION 515 CORTLAND AVENUE SAN FRANCISCO CA 94110 943142001 DEVELOPER OF AFFORDABLE HOUSING PROPERTY CA 501(C)(3) 7 BERNAL HEIGHTS NEIGHBORHOOD CENTER 0 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 0 ST PETERS SUPPORTIVE HOUSING INC 515 CORTLAND AVENUE SAN FRANCISCO CA 94110 900354205 DEVELOP, OWN & OPERATE LOW INC HSG CA 501(C)(3) 10 BERNAL HEIGHTS HOUSING CORPORATION 0 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 0 BERNAL GATEWAY HOUSING ASSOCIATES 515 CORTLAND AVENUE SAN FRANCISCO CA 94110 943342946 LOW-INCOME HOUSING CA 94-3327191 RELATED 547617 0 1 0.99000 BOOMERANG HOUSING ASSOCIATES 515 CORTLAND AVENUE SAN FRANCISCO CA 94110 943190803 LOW-INCOME HOUSING CA 0 0 BERNAL SENIOR HOUSING PARTNERS LTD 600 CALIFORNIA STREET SUITE 900 SAN FRANCISCO CA 94108 943068355 LOW-INCOME HOUSING CA 0 0 1100 OCEAN AVENUE LP 515 CORTLAND AVENUE SAN FRANCISCO CA 94110 454437017 LOW-INCOME HOUSING CA 0 0 BERNAL GATEWAY 2 LP 515 CORTLAND AVENUE SAN FRANCISCO CA 94110 320595460 LOW-INCOME HOUSING CA 0 0 MARKET HEIGHTS 2 LP 515 CORTLAND AVENUE SAN FRANCISCO CA 94110 320583183 LOW-INCOME HOUSING CA 0 0 TABERNAL ALLIANCE LLC 515 CORTLAND AVENUE SAN FRANCISCO CA 94110 931437853 LOW-INCOME HOUSING CA 0 0 RPBG LLC 515 CORTLAND AVENUE SAN FRANCISCO CA 94110 833928177 LOW-INCOME HOUSING CA 94-3327191 C -1561 125709 0.55000 1 RPMH LLC 515 CORTLAND AVENUE SAN FRANCISCO CA 94110 832421957 LOW-INCOME HOUSING CA N/A C 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 PART III - PARTNERSHIP FULL NAME, ADDRESS, FEIN BERNAL GATEWAY HOUSING ASSOCIATES 94-3342946 515 CORTLAND AVENUE SAN FRANCISCO, CA 94110 BOOMERANG HOUSING ASSOCIATES 94-3190803 515 CORTLAND AVENUE SAN FRANCISCO, CA 94110 BERNAL SENIOR HOUSING PARTNERS, LTD. 94-3068355 600 CALIFORNIA STREET, SUITE 900 SAN FRANCISCO, CA 94108 1100 OCEAN AVENUE, LP 45-4437017 515 CORTLAND AVENUE SAN FRANCISCO, CA 94110 BERNAL GATEWAY 2, LP 32-0595460 515 CORTLAND AVENUE SAN FRANCISCO, CA 94110 MARKET HEIGHTS 2, LP 32-0583183 515 CORTLAND AVENUE SAN FRANCISCO, CA 94110 TABERNAL ALLIANCE LLC 93-1437853 515 CORTLAND AVENUE SAN FRANCISCO, CA 94110