2022-11-11T09:31:35-06:00 2021-12-31 910189318 MOSS ADAMS LLP 4747 EXECUTIVE DR SUITE 1300 SAN DIEGO CA 92121 990 2021-01-01 330683658 JACOBS CENTER FOR NEIGHBORHOOD INNOVATION JACO 6195276161 404 EUCLID AVENUE SAN DIEGO CA 92114 SELENA ELLIS-VIZCARRA SENIOR VP OF OPERATIONS 6195276161 2022-11-10 1 SELENA ELLIS-VIZCARRA 999009999 PATRICIA J MAYER P00188643 8586271400 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z SELENA ELLIS-VIZCARRA 404 EUCLID AVENUE SAN DIEGO CA 92114 5832317 0 X WWW.JACOBSCENTER.ORG X 1995 CA JCNI WORKS TO IMPROVE THE LIVES OF PEOPLE LIVING WITHIN SAN DIEGO, CALIFORNIA'S MOST HISTORICALLY DISINVESTED NEIGHBORHOODS IN SOUTHEASTERN SAN DIEGO WHILE ENGAGING IN COMMUNITY REDEVELOPMENT, COMMUNITY PLANNING AND PARTICIPATION AND STRATEGIC PARTNERS. 9 8 15 0 0 0 2864024 1300560 118477 324193 218468 1314956 768688 1327458 3969657 4267167 223110 85925 0 0 1647125 1461140 0 0 0 4715068 5546664 6585303 7093729 -2615646 -2826562 60390021 67799135 8088467 22143828 52301554 45655307 X THE MISSION OF JCNI IS TO FOSTER A THRIVING COMMUNITY ENVISIONED AND REALIZED BY ITS RESIDENTS. 0 0 5176782 85925 1651651 ALL OF JCNI'S ACTIVITIES CONTRIBUTE TO THE FURTHERANCE OF A NEIGHBORHOOD INNOVATION DISTRICT WITHIN SAN DIEGO'S DIAMOND NEIGHBORHOODS. SPECIFIC ACTIVITIES INCLUDE: 1) WORK RELATED TO PHYSICAL INFRASTRUCTURE AND PHYSICAL ASSETS WITHIN THE COMMUNITY. (EXAMPLES INCLUDE: CONSTRUCTION OF THE TROLLEY PARK TERRACE AFFORDABLE HOUSING COMPLEX, SECURING AN ACTIVE TRANSPORTATION PROGRAM GRANT TO EFFECT OVER $4 MILLION IN IMPROVEMENTS TO CREATE COMPLETE STREETS IN THE NEIGHBORHOOD SURROUNDING MARKET STREET AND EUCLID AVENUE, AND COMPLETING A RIVER PARKWAY ADJOINING CHOLLAS CREEK); CONTINUED AT SCHEDULE O2) WORK RELATED TO PROMOTING THE ARTS WITHIN THE DIAMOND NEIGHBORHOODS, AND USING ARTS AS A TOOL FOR ECONOMIC DEVELOPMENT AND COMMUNITY COHESION. (EXAMPLES INCLUDE: SECURING FUNDS FROM THE NATIONAL ENDOWMENT FOR THE ARTS, THE CITY ARTS COMMISSION, AS WELL AS FUNDS FROM PRIVATE AND CORPORATE DONORS TO SUPPORT AN ARTIST IN RESIDENCE, PUBLIC ART PROJECTS, AND A POP-UP ART GALLERY FOR LOCAL ARTISTS TO DISPLAY AND SELL THEIR WORK); 3) PROMOTING IMPROVEMENTS TO LOCAL EDUCATION, THROUGH ACTIVITIES THAT SUPPORT THE SUCCESS OF PUBLIC SCHOOLS, CHARTER SCHOOLS, AND ORGANIZATIONS WITH AN EDUCATION-SERVING MISSION LOCATED THROUGHOUT THE DIAMOND NEIGHBORHOODS. (EXAMPLES INCLUDE: SUPPORTING THE DIAMOND EDUCATIONAL EXCELLENCE PARTNERSHIP; CREATING CURRICULA WHICH BENEFIT STUDENTS ATTENDING THE LOCAL PUBLIC SCHOOLS; PARTNERSHIP WITH KIPP CHARTER SCHOOLS TO BRING ADDITIONAL EDUCATIONAL OPPORTUNITIES TO FAMILIES; OPERATING ACADEMIC ENRICHMENT PROGRAMS ON-SITE IN PARTNERSHIP WITH THE LOCAL YMCA); 4) PROMOTION OF AN ECO-DISTRICT WITHIN JCNI'S SERVICE AREA. THIS INCLUDES NOT ONLY JCNI'S HISTORIC COMMITMENT TO LEED PRINCIPLES, BUT ALSO A PROJECT DESIGNED TO CONNECT LOW INCOME RESIDENTS WITH ENERGY-SAVING PUBLIC ASSISTANCE PROGRAMS, INCLUDING UTILITY-RUN PROGRAMS, FOR WHICH THEY MAY BE ELIGIBLE; THE ECO-DISTRICT WILL ALSO INCLUDE A CREEK STEWARDSHIP PROGRAM TO SUPPORT THE SUSTAINABILITY OF RESTORATION WORK DONE ON CHOLLAS CREEK THROUGH RESIDENT VOLUNTEERISM 5) CREATION OF AN URBAN ENTREPRENEURSHIP PARK, ALONG WITH PROGRAMS DESIGNED TO PROVIDE TECHNICAL ASSISTANCE AND STARTUP FUNDING FOR LOCAL ENTREPRENEURS. (COMPONENTS WILL INCLUDE OPERATION OF A LOCAL SMALL BUSINESS RESOURCE CENTER, OPERATION OF A BUSINESS ACCELERATOR PROGRAM, SPONSORSHIP OF PERIODIC BUSINESS PLAN COMPETITIONS, AS WELL AS MENTORING ACTIVITIES); 6) CONTRIBUTING TO CAPACITY BUILDING ACTIVITIES AMONG NEIGHBORHOOD COMMUNITY BASED ORGANIZATIONS AND ARTISTS BY CONVENING AND NURTURING CROSS-SECTOR COALITIONS TO INCREASE INVESTMENT INTO THE COMMUNITY AND TO DRIVE COMMUNITY CHANGE AROUND A SHARED VISION AND AGENDA.JCNI EMPLOYS A NEIGHBORHOOD INNOVATION DISTRICT (NID) METHODOLOGY, AS DESCRIBED BY THE BROOKINGS INSTITUTION (SEE: HTTP://WWW.BROOKINGS.EDU/ABOUT/PROGRAMS/METRO/INNOVATION-DISTRICTS). THE NID FRAMEWORK PROMOTES INCLUSIVE INNOVATION, AND EQUITABLE ACCESS TO COMMUNITY RESOURCES, COUPLED WITH INFORMATION SHARING AND ACTIVITIES THAT PROMOTE CITIZEN ENGAGEMENT, AS WELL AS THE STRENGTHENING OF LOCAL NONPROFITS. NIDS PROMOTE AN INNOVATION ECOSYSTEM AT THE INTERSECTION OF A REGION'S ECONOMIC ASSETS, PHYSICAL ASSETS, AND NETWORKING ASSETS. TO MAXIMIZE ITS EFFECTIVENESS, JCNI HAS FORGED A PUBLIC PRIVATE PARTNERSHIP WITH THE CITY OF SAN DIEGO, AND PARTNERS WITH OTHER ENTITIES SUCH AS THE SAN DIEGO ASSOCIATION OF GOVERNMENTS, THE SAN DIEGO UNIFIED SCHOOL DISTRICT, AND THE METROPOLITAN TRANSIT SYSTEM TO ACHIEVE ITS MISSION. 5176782 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 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 1 1 1 0 0 0 1 27 0 15 0 1 1 0 0 0 0 0 0 0 0 0 0 0 X 9 8 1 0 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X SELENA ELLIS-VIZCARRA 6195276161 404 EUCLID AVENUE SAN DIEGO CA 92114 NORMAN F HAPKE JR DIRECTOR 5.00 X 0 0 0 CLAIRE HAPKE VICE CHAIR 5.00 X X 0 0 0 VALERIE JACOBS HAPKE CHAIRMAN 5.00 X X 0 0 0 ANDREW HAPKE DIRECTOR 5.00 X 0 0 0 REGINALD JONES PRESIDENT & CEO 50.00 X X 290945 0 82345 PAUL ROBINSON SECRETARY 5.00 X X 0 0 0 JUAN CARLOS HERNANDEZ TREASURER 5.00 X X 0 0 0 LOUIS NGUYEN DIRECTOR 5.00 X 0 0 0 LAILA AZIZ DIRECTOR 5.00 X 0 0 0 CHRISTIE MARCELLA THRU 921 DIRECTOR OF ECONOMIC DEVELOPMENT & INNOVATION 40.00 X 146929 0 14650 437874 0 96995 2 0 1 0 SHEPPARD MULLIN RICHTER & HAMPTON LLP 333 SOUTH HOPE STREET 43RD FLOOR LOS ANGELES CA 90071 LEGAL 143410 MOSS ADAMS LLP PO BOX 101822 PASADENA CA 91189 AUDIT/TAX SERVICES 120714 CONNECT 4110 CAMPUS POINT COURT SAN DIEGO CA 92121 PROGRAMING MANAGEMENT 113181 3 550000 550517 200043 1300560 TRUEROOTS REVENUE 561499 310361 310361 13832 13832 324193 103217 103217 1327458 0 1327458 1327458 1327458 241929 2534960 54508 1510642 187421 1024318 1211739 1211739 4267167 1651651 0 1314956 85925 85925 373290 263889 109401 896570 243272 653298 185 50 135 92822 25186 67636 98273 26665 71608 131398 26387 105011 382276 261562 120714 44645 44645 364064 298869 65195 159572 159572 169032 135226 33806 40153 441 39712 753801 603041 150760 22769 22769 12117 12117 679232 543386 135846 2002703 2002703 263679 17035 246644 SECURITY 211521 211521 REPAIRS AND MAINTENANCE 174015 174015 EQUIPMENT RENTAL 42967 431 42536 DUES & SUBSCRIPTIONS 35065 19630 15435 57655 43090 14565 7093729 5176782 1916947 0 502545 270346 192309 193624 74949 13931 4117560 4117560 59440 128705 71690214 20631690 26833028 51058524 6273789 4622439 1266982 1608194 2232116 2241576 18837303 3544236 60390021 67799135 706899 1024299 3031527 3031527 4066165 18073398 283876 14604 8088467 22143828 X 52011533 44551465 290021 1103842 52301554 45655307 60390021 67799135 X -2826562 13300 -3832985 X 0 1 X 1 0 X 7763491 4092154 3574600 2864024 1300560 19594829 7763491 4092154 3574600 2864024 1300560 19594829 14235013 5359816 668287 432480 240747 150100 103217 1594831 21189660 6590511 0.25290 0.26210 X PURSUANT TO REGULATION 1.170A-9(E) (3) THE ORGANIZATION NORMALLY RECEIVES A SUBSTANTIAL PART OF ITS SUPPORT DIRECTLY OR INDIRECTLY FROM THE GENERAL PUBLIC AND IT IS ACTIVELY ENGAGED IN THE ATTRACTION OF PUBLIC SUPPORT. THE ORGANIZATION IS PUBLICLY SUPPORTED UNDER THE FACTS AND CIRCUMSTANCES TEST AS FOLLOWS:(I) TEN PERCENT-OF-SUPPORT LIMITATION: THE PERCENTAGE OF SUPPORT NORMALLY RECEIVED BY THE ORGANIZATION FROM CONTRIBUTIONS MADE BY GOVERNMENT UNITS, FROM CONTRIBUTIONS MADE DIRECTLY OR INDIRECTLY BY THE GENERAL PUBLIC, OR FROM A COMBINATION OF THESE SOURCES EQUALS AT LEAST 10 PERCENT.(II) ATTRACTION OF PUBLIC SUPPORT: THE ORGANIZATION IS ORGANIZED AND OPERATED TO CONTINUOUSLY ATTRACT NEW AND ADDITIONAL PUBLIC SUPPORT. THE BOARD OF DIRECTORS MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC AND SURROUNDING COMMUNITY. THE BOARD AND VOLUNTEERS ACTIVELY PURSUE PUBLIC FUNDS AND CORPORATESPONSORSHIPS IN SAN DIEGO COUNTY.(III) PERCENTAGE OF FINANCIAL SUPPORT: FOR THE YEAR ENDED 12/31/21, PUBLIC SUPPORT NORMALLY RECEIVED EQUALED 25.29%, WHICH SATISFIES THE TEN PERCENT REQUIREMENT. FOR THE YEAR ENDED 12/31/20, PUBLIC SUPPORT NORMALLY RECEIVED EQUALED 26.21%, WHICH SATISFIES THE TEN PERCENT REQUIREMENT. (IV) SOURCES OF SUPPORT: THE ORGANIZATION RECEIVES SUPPORT FROM A LARGE REPRESENTATIVE NUMBER OF PERSONS. IT DOES NOT RECEIVE ALMOST ALL OF ITS SUPPORT FROM THE MEMBERS OF A SINGLE FAMILY. (V) REPRESENTATIVE GOVERNING BODY: THE ORGANIZATION'S BOARD OF DIRECTORS IS COMPRISED OF A DIVERSE MIXTURE OF DEDICATED PEOPLE FROM DIFFERENT INDUSTRIES AND BACKGROUNDS. SUCH PERSONS REPRESENT A BROAD CROSS-SECTION OF THE VIEWS AND INTERESTS OF THE COMMUNITY. THE GOVERNING BODY DOES NOT COMPRISE THE PERSONAL AND PRIVATE INTERESTS OF A LIMITED NUMBER OF DONORS.(VI) AVAILABILITY OF PUBLIC SERVICES: THE SERVICES AND PROGRAMS PROVIDED BY THE ORGANIZATION ARE AVAILABLE TO THE PUBLIC ON A CONTINUOUS BASIS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7709462 7709462 63477127 20469287 43007840 439804 141822 297982 63821 20581 43240 51058524 DEFERRED TAXES 100000 INTERCOMPANY RECEIVABLES 2120248 OTHER ASSETS 512301 OTHER RECEIVABLES 687105 CONSTRUCTION IN PROCESS 124582 3544236 OTHER LIABILITIES 14604 14604 X PART X, LINE 2: CURRENT AND DEFERRED TAX ASSETS AND LIABILITIES ARE RECOGNIZED BASED ON THE TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN JCNI'S INCOME TAX RETURNS. JCNI HAS NO UNRECOGNIZED TAX BENEFITS OR LIABILITIES AS OF DECEMBER 31, 2021 AND 2020. JCNI FILES AN EXEMPT ORGANIZATION RETURN AND APPLICABLE UNRELATED BUSINESS INCOME TAX RETURN IN THE U.S. FEDERAL JURISDICTION AND WITH THE CALIFORNIA FRANCHISE TAX BOARD. 1 LOGAN HEIGHTS COMMUNITY DEVELOPMENT CORPORATION 3040 IMPERIAL AVENUE SAN DIEGO CA 92102 330677938 501C3 26750 0 GENERAL OPERATIONS SOUTHWESTERN COMMUNITY COLLEGE DISTRICT 900 OTAY LAKES RD CHULA VISTA CA 91910 GOVT 9375 0 GENERAL OPERATIONS ACCESSITY 404 EUCLIDE AVENUE STE 271 SAN DIEGO CA 92114 330620415 501C3 21000 0 GENERAL OPERATIONS UNION OF PAN ASIAN COMMUNITIES 1031 25TH STREET SAN DIEGO CA 92102 237279074 501C3 12600 0 GENERAL OPERATIONS FIRST GEN SCHOLARS 1531 MASTERSON LN SAN DIEGO CA 92154 842846880 501C3 15000 0 GENERAL OPERATIONS 5 PART I, LINE 2: GRANTS ARE APPROVED BY THE BOARD OF DIRECTORS AND MONITORED BY THE ORGANIZATION'S ACCOUNTING DEPARTMENT. X 0 0 X X X X 1 0 0 0 0 0 0 0 0 REGINALD JONES PRESIDENT & CEO 245000 0 0 0 45945 0 44314 0 38031 0 373290 0 0 0 CHRISTIE MARCELLA THRU 921 DIRECTOR OF ECONOMIC DEVELOPMENT & I 128188 0 0 0 18741 0 1663 0 12987 0 161579 0 0 0 PART I, LINE 1A THE PRESIDENT & CEO RECEIVES HOUSING ALLOWANCE AND IT IS INCLUDED IN OTHER COMPENSATION AS TAXABLE COMPENSATION. PART I, LINE 4A CHRISTIE MARCELLA, HIGHEST COMPENSATED EMPLOYEE, RECEIVED SEVERANCE OF $18,000 DURING 2021. FORM 990, PART VI, SECTION A, LINE 2 NORMAN F. HAPKE JR., CLAIRE HAPKE, ANDREW HAPKE AND VALERIE JACOBS HAPKE HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION'S BYLAWS WERE AMENDED ON JUNE 17, 2021 TO RESTATE THE TITLES AND RESPONSIBILITIES OF THE OFFICERS. FORM 990, PART VI, SECTION A, LINE 6 THE JOE & VI JACOBS FAMILY LEGACY LLC, A CALIFORNIA LIMITED LIABILITY COMPANY, SHALL BE THE SOLE MEMBER OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A THE SOLE MEMBER SHALL HAVE THE FOLLOWING POWERS, WHICH ARE ALSO POWERS OF THE BOARD: - TO FILL VACANCIES ON THE BOARD - TO REMOVE DIRECTORS UNDER - TO FIX THE NUMBER OF DIRECTORS FORM 990, PART VI, SECTION A, LINE 7B THE SOLE MEMBER SHALL HAVE THE FOLLOWING SPECIFIC RIGHTS TO APPROVE MATTERS APPROVED BY OR UNDER THE AUTHORITY OF THE BOARD, DIRECTLY OR INDIRECTLY, WHICH APPROVALS MAY BE IN ANY SEQUENCE, AND ANY ACTION OF THE BOARD ON ANY OF THESE SHALL NOT BE EFFECTIVE UNLESS AND UNTIL SUCH APPROVAL IS OBTAINED, IF OBTAINED, WHICH MAY BE GRANTED OR WITHHELD IN THE SOLE DISCRETION OF THE SOLE MEMBER. - APPROVE THE ELECTION OF DIRECTORS. - APPROVE OF ANY DECISION TO COMMENCE OR CONTINUE AN ACTIVITY THAT WOULD NOT BE IN FURTHERANCE OF THE CHARITABLE OBJECTIVES OF THE CORPORATION OR THAT WOULD SUBJECT THE CORPORATION TO UNRELATED BUSINESS INCOME TAX OR LOSS OF ITS TAX EXEMPT STATUS WITH THE STATE OF CALIFORNIA OR THE INTERNAL REVENUE SERVICE. - APPROVE ANY DECISION TO DISPOSE OF OR SUBSTANTIALLY ALTER THE USE OF THE JOE AND VI JACOBS COMMUNITY CENTER, INCLUDING WITHOUT LIMITATION ANY USE THAT WOULD RESULT IN THE LOSS OF ITS EXEMPTION FROM REAL PROPERTY TAXES. - APPROVE THE AMENDMENT OF THE BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY MANAGEMENT. A COMPLETE COPY OF THE FORM 990 AND SUPPORTING SCHEDULES IS PROVIDED TO THE BOARD FOR REVIEW PRIOR TO THE FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED AT THE BOARD OF DIRECTORS MEETING. IF A CONFLICT ARISES, THE PERSON WITH THE CONFLICT IS NOT ALLOWED TO VOTE ON THE TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 SALARY FOR THE ORGANIZATION'S CEO AND OTHER OFFICERS AND KEY EMPLOYEES ARE REVIEWED ANNUALLY BY THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS. COMPENSATION IS DETERMINED BY USING COMPARABLE DATA, BENCHMARKING ANALYSIS AND INDEPENDENT COMPENSATION STUDIES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON REQUEST. FORM 990, PART XI, LINE 9: BOOK ADJUSTMENT FOR INTERCOMPANY ACCOUNTS -3,832,985. 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