Community Housing Assistance Program INC FY2020 filing

Tax-deductible

Santa Ana, CA501(c)(3)HousingEIN 95-4346258Revenue $878K in FY2020

On file with the IRSchapausa.org10911 Lake Court Rd, 92705-2524 · Santa Ana, CATax-exempt since Mar 1993Publicly supported — 509(a)(2)

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To foster the creation, management, and preservation of social and educational services and affordable Housing for people of lower income. To reduce the burdent of government and help those who cannot afford the necessities of life.

501(c)(3) charity; gifts are tax-deductible.
86¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2022
latest Form 990
Worth a look: the latest return is for FY2022, 4 tax years back; more than 3 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 4
filings with a surplus
Average deficit $519K a year · 48% of revenue · last 4 filings
Worth a look: a surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
6 mo
of spending, in cash
Looks good: 5.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$1.4M
29% of total assets
Looks good: liabilities are 29% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$878K
-36% vs prior year
Spent
$870K
To programs
86%
Net assets
$3.4M
By yearFY2019–FY2022
Revenue
$878K
FY2020▼ -36%
Tap a bar for its year
Revenue by fiscal year
FY2019$1.4M
FY2020$878K
FY2021$1.4M
FY2022$695K
Expenses
$870K
FY2020▼ -23%
Tap a bar for its year
Expenses by fiscal year
FY2019$1.1M
FY2020$870K
FY2021$2.0M
FY2022$2.5M
Net assets
$3.4M
FY2020+0.2%
Tap a bar for its year
Net assets by fiscal year
FY2019$3.4M
FY2020$3.4M
FY2021$2.9M
FY2022$420K

From the FY2020 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2022. IRS ruling in Mar 1993.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

86 cents of each dollar spent went to programs.

Program services 86% · $745K Management & general 14% · $125K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

4 people listed on the 990.

Part VII, Section A · reportable compensation
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A

Ken Robertson’s $150K as President is at the 92nd percentile of top reported officer pay among 142 <$100K housing nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Builds and preserves affordable housing and social services for low-income individuals.

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Provided by the organization

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1 program · $745K · in their own filed words · FY2020
01

Amounts incurred were for amounts expended in connection with the construction, development, and maintenence of low income housing, including social services and educational services.

$745Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking
Grants paid · 4 grants · $70K · 2022–2022
Oc School of Arts FoundationFY2022$28,045
Idaho Veterans NetworkID · FY2022$20,000
LifestepsFY2022$11,423

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$878K
Ln 12
Fees for servicesLn 2g$657K
Gifts and grantsLn 1h$213K
Other incomeLn 4–11$7K
Money outPt IX
$870K
Ln 25
Programscol B$745K
Managementcol C$125K
Owns and owesPt X
$3.4M
net assets · Ln 32
Cash and savingsLn 1–2$426K
Total assetsLn 16$4.8M
LiabilitiesLn 26$1.4M
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$213K
Government grantsLn 1e$213K
Fees for servicesLn 2g$657K
Investment incomeLn 3$998
Other incomeLn 4–11$7K
Gains on assetsLn 7$0
Total revenueLn 12$878K
Assets in detailPt X, end of year
CashLn 1$426K
SavingsLn 2$0
Cash and savings togetherLn 1–2$426K
InvestmentsLn 11–13$248K
Land, buildings, equipmentLn 10c$1.6M
Other assetsLn 15$2.1M
Total assetsLn 16$4.8M
LiabilitiesLn 26$1.4M
Net assetsLn 32$3.4M
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$603K$426K
InvestmentsLn 11–13$85K$248K
Land, buildings, equipmentLn 10c$1.7M$1.6M
Total assetsLn 16$4.9M$4.8M
LiabilitiesLn 26$1.4M$1.4M
Net assetsLn 32$3.4M$3.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$9K$9K
Management feesLn 11a$22K$22K
Legal feesLn 11b$3K$3K
Accounting feesLn 11c$4K$4K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$96K$96K
Other fees for servicesLn 11g$4K$4K
Advertising and promotionLn 12$0
Office expensesLn 13$34K$34K
Information technologyLn 14$4K$4K
RoyaltiesLn 15$0
OccupancyLn 16$33K$33K
TravelLn 17$853$853
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$24K$24K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$59K$59K
InsuranceLn 23$39K$28K$11K
Other expenses (24a–d)Ln 24$482K$465K$17K
All other expensesLn 24e$56K$34K$22K
Total functional expensesLn 25$870K$745K$125K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2022 Latest $695K$2.5M−$1.8M$420K 990 PDF
FY2021 $1.4M$2.0M−$555K$2.9M 990 PDF
FY2020 Viewing $878K$870K$8K$3.4M 990 PDF
FY2019 $1.4M$1.1M$229K$3.4M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (6 parts)
Part I · Summary $877,513 revenue, 12 lines filed
I-8 Contributions and grants$212,551
I-9 Program service revenuePrior year $1,358,152$657,456
I-10 Investment incomePrior year $2,163$998
I-11 Other revenuePrior year $2,709$6,508
I-12 Total revenuePrior year $1,363,024$877,513
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $238,006$8,539
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $895,863$861,407
I-18 Total expensesPrior year $1,133,869$869,946
I-19 Revenue less expensesPrior year $229,155$7,567
Part VI · Governance 4 of 4 board members independent, no flags
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $877,513 across 10 lines filed
VIII-1e Government grants$212,551
VIII-1h Total contributions, gifts and grants$212,551
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $657,456$657,456
VIII-3 Investment incomeRelated to mission $998$998
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $6,508$6,508
VIII-12 Total revenueRelated to mission $658,454 · Excluded from tax $6,508$877,513
Part IX · Statement of functional expenses $869,946 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesManagement $8,539$8,539
IX-11a Management feesPrograms $22,132$22,132
IX-11b Legal feesPrograms $3,191$3,191
IX-11c Accounting feesPrograms $4,189$4,189
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management feesPrograms $96,000$96,000
IX-11g Other fees for servicesPrograms $3,825$3,825
IX-12 Advertising and promotion$0
IX-13 Office expensesManagement $34,347$34,347
IX-14 Information technologyPrograms $4,263$4,263
IX-15 Royalties$0
IX-16 OccupancyManagement $32,790$32,790
IX-17 TravelPrograms $853$853
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestPrograms $23,578$23,578
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $58,702$58,702
IX-23 InsurancePrograms $28,173 · Management $10,758$38,931
IX-24 Other expenses (24a–d)Programs $465,420 · Management $16,754$482,174
IX-24e All other expensesPrograms $34,338 · Management $22,094$56,432
IX-25 Total functional expensesPrograms $744,664 · Management $125,282 · Fundraising $0$869,946
Part X · Balance sheet $4,821,218 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $603,059$425,636
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $247,045$401,624
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $1,676,122$1,636,088
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investmentsStart of year $85,000$247,665
X-14 Intangible assets$0
X-15 Other assetsStart of year $2,243,707$2,110,205
X-16 Total assetsStart of year $4,854,933$4,821,218
X-17 Accounts payable and accrued expensesStart of year $34,393$35,656
X-25 Other liabilitiesStart of year $4,726$4,210
X-26 Total liabilitiesStart of year $1,422,755$1,381,473
X-27 Net assets without donor restrictionsStart of year $3,432,178$3,439,745
X-32 Total net assets or fund balancesStart of year $3,432,178$3,439,745
X-33 Total liabilities and net assetsStart of year $4,854,933$4,821,218
Part XI · Reconciliation of net assets $3,439,745 net assets at year end
XI-1 Total revenue$877,513
XI-2 Total expenses$869,946
XI-3 Revenue less expenses$7,567
XI-4 Net assets at start of year$3,432,178
XI-10 Net assets at end of year$3,439,745

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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