Nonprofit · EIN 45-0961157
LOWELL COMMUNITY DEVELOPMENT CORPORATION
Tax-exempt (reinstated) · FRESNO, CA 93701
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $249,741 | $301,453 | -$51,712 | $2,070,221 | $462,951 | $1,607,270 |
| December 31, 2024 | 990 | $231,262 | $248,194 | -$16,932 | $1,945,435 | $328,727 | $1,616,708 |
| December 31, 2023 | 990 | $1,090,500 | $237,009 | $853,491 | $2,590,840 | $56,074 | $2,534,766 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $296,935
- Program service revenue
- $0
- Investment income
- $8,325
- Net rental income
- -$55,519
- Other revenue
- -$55,519
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $194,570
- Salaries, compensation and benefits (total)
- $211,668
- Professional fundraising fees
- $0
- Accounting fees
- $3,240
- Occupancy
- $2,329
- Travel
- $14,281
- Program services (functional)
- $220,248
- Management and general (functional)
- $81,205
Balance sheet and other
- Total assets, start of year
- $1,945,435
- Total assets, end of year
- $2,070,221
- Total liabilities, end of year
- $462,951
- Net assets, end of year
- $1,607,270
- Land, buildings and equipment
- $652,665
- Net assets without donor restrictions
- $1,607,270
- Gross receipts
- $339,050
- Employees
- 4
- Year formed
- 2011
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHAD REEDER | Treasurer Trustee or director, Officer | 0 | $0 |
| ALICE GREEN | Director Trustee or director, Officer | 0 | $0 |
| MICHAEL GONZALES | Director Trustee or director, Officer | 0 | $0 |
| MONICA SO | Director Trustee or director, Officer | 0 | $0 |
| DESIRAE WASHINGTON | Director Trustee or director, Officer | 0 | $0 |
| CHRISTIAN GONZALEZ | Secretary Trustee or director, Officer | 0 | $0 |
| JEFF ZIMMERMAN | Director Trustee or director, Officer | 0 | $0 |
| KELSEY MCVEY | Vice Chair Trustee or director, Officer | 0 | $0 |
| VERONICA STUMPF | Director Trustee or director, Officer | 0 | $0 |
| CAROLYN FLORES | Board Chair Trustee or director, Officer | 0 | $0 |
| ESTHER CARVER | EXECUTIVE DIRECTOR | 40 | $0 |
| SAMAI MUNOZ BELLO | ENGAGEMENT COORDINATOR | 40 | $0 |
| CHRIS ROCHA | PROJECT COORDINATOR | 40 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHAD REEDER | Treasurer Trustee or director, Officer | 0 | $0 |
| DESIRAE WASHINGTON | Director Trustee or director, Officer | 0 | $0 |
| CHRISTIAN GONZALEZ | Secretary Trustee or director, Officer | 0 | $0 |
| LAZARO SALAZAR | Director Trustee or director, Officer | 0 | $0 |
| KELSEY MCVEY | Vice Chair Trustee or director, Officer | 0 | $0 |
| VERONICA STUMPF | Director Trustee or director, Officer | 0 | $0 |
| CAROLYN FLORES | Board Chair Trustee or director, Officer | 0 | $0 |
| ESTHER CARVER | EXECUTIVE DIRECTOR | 40 | $0 |
| SAMAI MUNOZ BELLO | ENGAGEMENT COORDINATOR | 40 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHAD REEDER | Secretary Trustee or director, Officer | 0 | $0 |
| DES WASHINGTON | Director Trustee or director, Officer | 0 | $0 |
| CHRISTIAN GONZALEZ | Director Trustee or director, Officer | 0 | $0 |
| LAZARO SALAZAR | Treasurer Trustee or director, Officer | 0 | $0 |
| KELSEY MCVEY | Vice Chair Trustee or director, Officer | 0 | $0 |
| VERONICA STUMPF | Director Trustee or director, Officer | 0 | $0 |
| KIM HEROLD | Director Trustee or director, Officer | 0 | $0 |
| CAROLYN FLORES | Board Chair Trustee or director, Officer | 0 | $0 |
| ESTHER CARVER | EXECUTIVE DIRECTOR | 30 | $0 |
Address and contacts
- Address (IRS master file)
- 234 N BROADWAY ST, FRESNO, CA 93701-0000
- In care of
- % ESTHER DELAHAY
- Mailing address (990-N for 2015)
- 1130 E Franklin Ave, Fresno CA 93701
- Principal officer (990-N for 2015)
- Esther Delahay, 1130 E Franklin Ave, Fresno CA 93701
- Signed the 990
- ESTHER CARVER, Executive Dir.
- Phone
- (559) 916-1247
- Website
- lowellcdc.org
- Return prepared by
- ROOS AND MCNABB CPAS A PROFESSIONAL CORPORATION
California records
California keeps its own records of charities and corporations. Search them by EIN 45-0961157 or by the name LOWELL COMMUNITY DEVELOPMENT CORPORATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
The Lowell Community Development Corporation exists to improve the quality of life in the Lowell neighborhood through community engagement, equitable housing and historic diversity.
Program accomplishments
- VAROUS SERVICE/PROGRAM ACTIVITIESExpenses $220,248
- TENANT EDUCATION
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 45-0961157
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2014
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Housing and shelter (L25)
- Assets (IRS master file)
- $2,070,221
- Income (IRS master file)
- $339,050
Revocation and reinstatement
- Exemption revoked
- May 15, 2014
- Posted by the IRS
- August 11, 2014
- Reinstated
- Effective May 15, 2014
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $249,741 | $301,453 | $2,070,221 | XML |
| 990 | December 2024 | $231,262 | $248,194 | $1,945,435 | XML |
| 990 | December 2023 | $1,090,500 | $237,009 | $2,590,840 | XML |
| 990 | December 2022 | $1,301,554 | $259,964 | $1,571,323 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2015 Officer: Esther Delahay | December 31, 2015 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 45-0961157).
Questions about LOWELL COMMUNITY DEVELOPMENT CORPORATION
- What is the EIN of LOWELL COMMUNITY DEVELOPMENT CORPORATION?
- The employer identification number (EIN) of LOWELL COMMUNITY DEVELOPMENT CORPORATION is 45-0961157.
- Is LOWELL COMMUNITY DEVELOPMENT CORPORATION tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2014 and reinstated it effective May 15, 2014.
- Are donations to LOWELL COMMUNITY DEVELOPMENT CORPORATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LOWELL COMMUNITY DEVELOPMENT CORPORATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LOWELL COMMUNITY DEVELOPMENT CORPORATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LOWELL COMMUNITY DEVELOPMENT CORPORATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of LOWELL COMMUNITY DEVELOPMENT CORPORATION?
- The 990-N for 2015 names Esther Delahay.
- Who are the officers and directors of LOWELL COMMUNITY DEVELOPMENT CORPORATION?
- The 990 for the year ended December 31, 2025 lists 13 people; 0 received compensation from the organization.
- How much revenue does LOWELL COMMUNITY DEVELOPMENT CORPORATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $249,741, expenses of $301,453 and total assets of $2,070,221 at year end.
Other nonprofits in FRESNO
- POVERELLO HOUSE EIN 77-0007985 · last filed 990 for 2025
- FRESNO RESCUE MISSION EIN 94-1279785 · last filed 990 for 2025
- SILVERCREST INC EIN 77-0490711 · last filed 990 for 2024
- HOUSING RELINQUISHED FUND CORPORATION EIN 77-0166414 · last filed 990 for 2024
- SENIOR CITIZENS VILLAGE EIN 94-1524033 · last filed 990 for 2025
- HABITAT FOR HUMANITY FRESNO INC EIN 77-0076649 · last filed 990 for 2025
- HARRISON BRYANT KEARNEY BLVD PLAZA INC EIN 23-7129472 · last filed 990 for 2025
- OLDER AMERICANS SATELLITE HOUSING INC EIN 94-2514924 · last filed 990 for 2026