UCA DEVELOPMENT: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization: UCA DEVELOPMENT (EIN 83-1709857)
Tax period: 2020-01-01 to 2020-12-31
Filed: 2021-09-13
IRS object ID: 202142569349301469
Schema version: 2020v4.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2021-09-13T14:01:11-05:00	ReturnTs
Tax Period End	2020-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	202253063	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	TANNER LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	36 S STATE STREET SUITE 600	AddressLine1Txt
City	SALT LAKE CITY	CityNm
State Abbreviation	UT	StateAbbreviationCd
ZIP	84111	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2020-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	831709857	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	UCA DEVELOPMENT	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	UCAD	BusinessNameControlTxt
Phone	8014105706	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1307 SOUTH 900 WEST	AddressLine1Txt
City	SALT LAKE CITY	CityNm
State Abbreviation	UT	StateAbbreviationCd
ZIP	84104	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	KAREN CROMPTON	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	8014105706	PhoneNum
Signature	2021-09-10	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	KAREN	PersonFirstNm
Person Last	CROMPTON	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JODIE HEWITSON	PreparerPersonNm
PTIN	P00180502	PTIN
Phone	8015327444	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2020	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	KAREN CROMPTON	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1307 S 900 W	AddressLine1Txt
City	SALT LAKE CITY	CityNm
State Abbreviation	UT	StateAbbreviationCd
ZIP	84104	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$164,715	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	UTAHCA.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2018	FormationYr
Legal Domicile State	UT	LegalDomicileStateCd
Activity Or Mission	TO EMPOWER INDIVIDUALS, STRENGTHEN FAMILIES AND BUILD COMMUNITIES THROUGH SELF-RELIANCE AND EDUCATION PROGRAMS WITH A FOCUS ON COMBATTING POVERTY. UCA DEVELOPMENT, A UTAH NONPROFIT CORPORATION ("DEVELOPMENT"), HAS BEEN FORMED AS A SUPPORTING ORGANIZATION FOR SALT LAKE COMMUNITY ACTION PROGRAM D/B/A UTAH COMMUNITY ACTION, A UTAH NONPROFIT CORPORATION ("UCA").	ActivityOrMissionDesc
Voting Members Governing Body	5	VotingMembersGoverningBodyCnt
Voting Members Independent	5	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$81,369	PYInvestmentIncomeAmt
CY Investment Income	$164,715	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$81,369	PYTotalRevenueAmt
CY Total Revenue	$164,715	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$198,610	PYOtherExpensesAmt
CY Other Expenses	$209,609	CYOtherExpensesAmt
PY Total Expenses	$198,610	PYTotalExpensesAmt
CY Total Expenses	$209,609	CYTotalExpensesAmt
PY Revenues Less Expenses	-$117,241	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$44,894	CYRevenuesLessExpensesAmt
Total Assets BOY	$9,936,554	TotalAssetsBOYAmt
Total Assets EOY	$9,353,643	TotalAssetsEOYAmt
Total Liabilities BOY	$10,062,693	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$9,524,676	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$126,139	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$171,033	NetAssetsOrFundBalancesEOYAmt
Mission	TO EMPOWER INDIVIDUALS, STRENGTHEN FAMILIES AND BUILD COMMUNITIES THROUGH SELF-RELIANCE AND EDUCATION PROGRAMS WITH A FOCUS ON COMBATTING POVERTY.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$199,716	ExpenseAmt
Desc	UCA DEVELOPMENT WORKED TO CONSTRUCT A NEW FACILITY THAT WILL ENABLE UCA TO REACH THOSE MOST IN NEED IN THE COMMUNITY AND SUPPORT THEM ON THE ROAD TO SELF-RELIANCE. THIS FACILITY WILL CREATE A HOME BASE THAT WILL CONNECT THE INDIVIDUALS TO THEIR COMMUNITY, EMPOWERING THEM TOWARD STABILITY AND ULTIMATE SELF-RELIANCE - CULTIVATING A LOVE OF HOME AND NEIGHBORHOOD.	Desc
Total Program Service Expenses	$199,716	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	5	GoverningBodyVotingMembersCnt
Independent Voting Member	5	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	UT	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	STACY WEIGHT	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8014105706	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1307 SOUTH 900 WEST	AddressLine1Txt
City	SALT LAKE CITY	CityNm
State Abbreviation	UT	StateAbbreviationCd
ZIP	84104	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
KAREN CROMPTON
PRESIDENT	1.00	Yes (X)	$0	$0	$0
TARA ROLLINS
DIRECTOR	1.00	Yes (X)	$0	$0	$0
MIKE GALLEGOS
DIRECTOR	1.00	Yes (X)	$0	$0	$0
BRENDA RACCUIA
DIRECTOR	1.00	Yes (X)	$0	$0	$0
JENNIFER GODFREY
DIRECTOR	1.00	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$164,715	TotalRevenueColumnAmt
Exclusion	$164,715	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$164,715	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$164,715	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$1,417	TotalAmt
Management And General	$1,417	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$42,008	TotalAmt
Program Services	$33,532	ProgramServicesAmt
Management And General	$8,476	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$11,192	TotalAmt
Program Services	$11,192	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$100,190	TotalAmt
Program Services	$100,190	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$49,186	TotalAmt
Program Services	$49,186	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$5,616	TotalAmt
Program Services	$5,616	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$209,609	TotalAmt
Program Services	$199,716	ProgramServicesAmt
Management And General	$9,893	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$50,072	BOYAmt
EOY	$32,670	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$605,519	BOYAmt
EOY	$191,107	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$8,500	BOYAmt
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$7,578	BOYAmt
EOY	$38,192	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$662,010	BOYAmt
EOY	$653,386	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$82,398	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$36,621	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$73,443	BOYAmt
EOY	$45,777	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$126,703	BOYAmt
EOY	$104,982	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$8,402,729	BOYAmt
EOY	$8,287,529	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$9,936,554	BOYAmt
EOY	$9,353,643	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$373,301	BOYAmt
EOY	$0	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$7,215,000	BOYAmt
EOY	$7,215,000	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$2,474,392	BOYAmt
EOY	$2,309,676	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$10,062,693	BOYAmt
EOY	$9,524,676	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	-$126,139	BOYAmt
EOY	-$171,033	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$126,139	BOYAmt
EOY	-$171,033	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$9,936,554	BOYAmt
EOY	$9,353,643	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$44,894	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Supporting Organization509a3	Yes (X)	SupportingOrganization509a3Ind
Supporting Org Type3 Func Int	Yes (X)	SupportingOrgType3FuncIntInd
Supported Organizations	1	SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	SALT LAKE COMMUNITY ACTION PROGRAM	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
EIN	870269683	EIN
Organization Type	7	OrganizationTypeCd
Governing Document Listed	Yes (1)	GoverningDocumentListedInd
Support	$0	SupportAmt
Other Support	$0	OtherSupportAmt

Field	Value	IRS element (for citing)
Supported Organizations Total	1	SupportedOrganizationsTotalCnt
Support Sum	$0	SupportSumAmt
Other Support Sum	$0	OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

Field	Value	IRS element (for citing)
Listed By Name Governing Doc	Yes (1)	ListedByNameGoverningDocInd
Suprt Org No IRS Determination	0	SuprtOrgNoIRSDeterminationInd
Supported Org Section C456	0	SupportedOrgSectionC456Ind
Supported Org Not Organized US	0	SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org	0	OrganizationChangeSuprtOrgInd
Support Non Supported Org	0	SupportNonSupportedOrgInd
Payment Substantial Contribtr	0	PaymentSubstantialContribtrInd
Loan Disqualified Person	0	LoanDisqualifiedPersonInd
Controlled Disqualified Prsn	0	ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int	0	DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int	0	DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules	0	ExcessBusinessHoldingsRulesInd
Contribution Controller	0	ContributionControllerInd
Contribution Family	0	ContributionFamilyInd
Contribution35 Controlled	0	Contribution35ControlledInd

Form990 Sch A Type3 Sprt Org All Form990SchAType3SprtOrgAllGrp

Field	Value	IRS element (for citing)
Timely Provided Documents	Yes (1)	TimelyProvidedDocumentsInd
Officers Close Relationship	Yes (1)	OfficersCloseRelationshipInd
Supported Org Voice Investment	Yes (1)	SupportedOrgVoiceInvestmentInd

Form990 Sch A Type3 Func Int Form990SchAType3FuncIntGrp

Field	Value	IRS element (for citing)
Activities Test	Yes (X)	ActivitiesTestInd
Activities Further Exempt Prps	Yes (1)	ActivitiesFurtherExemptPrpsInd
Activities Engaged Org Invlmnt	Yes (1)	ActivitiesEngagedOrgInvlmntInd

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART IV, SECTION D, LINE 3:

UCA DEVELOPMENT WAS ORGANIZED TO OPERATE EXCLUSIVELY FOR THE BENEFIT OF, TO PERFORM THE FUNCTION OF, AND/OR TO CARRY OUT THE PURPOSES OF SALT LAKE COMMUNITY ACTION PROGRAM. THE SUPPORTED ORGANIZATION, SALT LAKE COMMUNITY ACTION PROGRAM, ACQUIRED THE PROPERTY UPON WHICH A FACILITY WAS CONSTRUCTED AND HAS LEASED THE PROPERTY TO UCA DEVELOPMENT FOR APPROXIMATELY 60 YEARS TO CONSTRUCT AND RUN THE FACILITY. IN CONNECTION WITH THE CONSTRUCTION OF THE FACILITY, UCA DEVELOPMENT ENTERED INTO A DEVELOPMENT SERVICE AGREEMENT WITH SALT LAKE COMMUNITY ACTION PROGRAM PURSUANT TO WHICH SALT LAKE COMMUNITY ACTION PROGRAM PROVIDED DEVELOPMENT AND CONSTRUCTION MANAGEMENT SERVICES TO UCA DEVELOPMENT.

PART IV, SECTION E, LINE 2A AND 2B:

IN 2015, SALT LAKE COUNTY (THE "COUNTY") INITIATED A STUDY TO DETERMINE WHAT COMMUNITY WITHIN THE COUNTY WOULD BENEFIT THE MOST FROM A PLACE-BASED INITIATIVE (THE "INITIATIVE"). AN INITIATIVE STUDY EXAMINED ECONOMIC WELL-BEING, HEALTH INDICATORS, EDUCATION OUTCOMES AND COMMUNITY DEMOGRAPHICS IN EACH OF THE COMMUNITIES IN THE COUNTY. KEARNS, A TOWNSHIP IN THE COUNTY, WAS SELECTED TO RECEIVE THE INITIATIVE. KEARNS HAD THE HIGHEST UNEMPLOYMENT RATE IN THE COUNTY, LOWER MEDIAN INCOMES, SIGNIFICANT HEALTH ISSUES AND AN INSUFFICIENCY IN PUBLIC AND PRIVATE CAPITAL INVESTMENTS. IN COLLABORATION WITH THE COUNTY, UCA CONSTRUCTED A NEW MULTI-USE FACILITY (THE "FACILITY") IN KEARNS WHICH WILL ENABLE UCA TO REACH THOSE MOST IN NEED IN THE COMMUNITY AND SUPPORT THEM ON THE ROAD TO SELF-SUFFICIENCY. AS THE FACILITY COMPLETELY ALIGNS WITH THE COUNTY'S INITIATIVE IN KEARNS, THE COUNTY WORKED WITH UCA TO SECURE THE LAND ADJACENT TO THE KEARNS LIBRARY, WHICH IS IDEAL TO THE ADMINISTRATION OF SERVICES AND IS CONSISTENT WITH THE INITIATIVE TO BEST RESPOND TO THE NEEDS OF THE KEARNS COMMUNITY. SERVICES FROM ONE MULTI-PURPOSE LOCATION WILL RESPOND TO THE NEEDS OF THE ENTIRE FAMILY, CREATING A HOME BASE THAT WILL CONNECT THE INDIVIDUALS TO THEIR COMMUNITY, EMPOWERING THEM TOWARD STABILITY AND ULTIMATE SELF-SUFFICIENCY - CULTIVATING A LOVE OF HOME AND NEIGHBORHOOD. THE FACILITY SUPPORTS: 6 HEAD START (4 HEAD START AND 2 EARLY HEAD START) CLASSROOMS, 1 COMMUNITY MULTIPURPOSE ROOM, 6 ROOMS FOR ONSITE MENTAL HEALTH SERVICES, OFFICE SPACE FOR UCA HEAT UTILITY ASSISTANCE, WEATHERIZATION AND THE CASE MANAGEMENT AND HOUSING PROGRAM (PROVIDING COMPREHENSIVE CASE MANAGEMENT AND HOMELESS PREVENTION AND IN COLLABORATION, EDUCATION AND TRAINING AND EMPLOYMENT SERVICES). SPECIFIC TO THE HEAD START CLASSROOMS, DEVELOPMENTAL EDUCATION IS PROVIDED FOR CHILDREN AGES 0-5. HEAD START EMPHASIZES THE IMPORTANCE OF EARLY IDENTIFICATION, PREVENTION AND INTERVENTION OF HEALTH AND DEVELOPMENTAL NEEDS. BECAUSE PARENTS ARE THE PRIMARY EDUCATORS OF THEIR CHILDREN, UCA ENCOURAGES THEM TO BECOME ACTIVELY INVOLVED IN THE PROGRAM. ACCORDINGLY, BASED ON NEED, UCA HEAD START WILL OFFER PARENTS ONE-ON-ONE CASE MANAGEMENT, JOB-FINDING SKILLS, AND VOLUNTEER OPPORTUNITIES THAT EQUIP PARENTS WITH THE SKILLS TO HELP THEIR FAMILIES SUCCEED. THE HEAD START HEALTH PROGRAM INCLUDES IMMUNIZATIONS, MEDICAL, DENTAL, MENTAL HEALTH, AND NUTRITIONAL SERVICES. EACH CHILD IS SCREENED TO DETERMINE HIS OR HER OVERALL PHYSICAL HEALTH AND APPROPRIATE DEVELOPMENTAL SKILLS LEVELS. IF HEALTH OR DEVELOPMENTAL CONCERNS ARE IDENTIFIED, HEAD START ASSISTS FAMILIES IN ACCESSING CARE AND ESTABLISHING LONG-TERM SOLUTIONS. UCA HAS ENTERED INTO AN AGREEMENT WITH FRIENDS OF THE CHILDREN TO PROVIDE SERVICES FROM THE FACILITY FOR CHILDREN IN THE KEARNS COMMUNITY. THE FACILITY WILL ENABLE UCA TO EXPAND ITS ABILITY TO MEET THE NEEDS OF INDIVIDUALS LIVING IN POVERTY: 95% OF HEAD START CHILDREN WILL MAKE GAINS IN PHYSICAL HEALTH AND DEVELOPMENT; 95% OF HEAD START CHILDREN WILL MAKE ACADEMIC GAINS IN LITERACY, MATHEMATICS, SCIENCE, AND APPROACHES IN LEARNING; 95% OF HEAD START CHILDREN WILL MAKE GAINS IN THE AREA OF SOCIAL AND EMOTIONAL DEVELOPMENT; 90% OF HEAD START FAMILIES WILL ENTER INTO A GOAL-SETTING PROCESS WITH AN ADVOCATE, AND INDIVIDUALS SERVED BY THE ADULT ED, HEAT, WEATHERIZATION AND CASE MANAGEMENT/HOUSING PROGRAMS WILL MAKE GAINS TOWARD SELF-SUFFICIENCY. UCA HAS ACQUIRED THE PROPERTY (THE "PROPERTY") IN KEARNS UPON WHICH THE FACILITY WAS CONSTRUCTED. UNDER A GROUND LEASE, UCA IS LEASING THE PROPERTY TO UCA DEVELOPMENT FOR APPROXIMATELY 60 YEARS AND UCA DEVELOPMENT AGREED TO (1) MAKE LEASE PAYMENTS OF $1 PER YEAR, (2) AT ITS EXPENSE, TO DEMOLISH THE EXISTING BUILDINGS AND (3) AT ITS EXPENSE, CONSTRUCT THE FACILITY. UCA DEVELOPMENT UTILIZED A NEW MARKET TAX CREDIT TO FINANCE THE CONSTRUCTION OF THE FACILITY. UCA WILL LEASE OF THE FACILITY FROM DEVELOPMENT FOR UP TO 20 YEARS AND, UPON COMPLETION OF THE FACILITY, WILL MAKE LEASE PAYMENTS IN THE AMOUNT OF $115,200 FOR SIX YEARS, APPROXIMATELY $307,000 IN YEAR SEVEN AND APPROXIMATELY $412,600 FOR THE SUBSEQUENT YEARS AND PAY ALL THE OPERATING EXPENSES ASSOCIATED WITH THE FACILITY. THE TERMS OF THE LEASE WERE SET BASED ON THE FUNDS NECESSARY TO SERVICE THE LOANS TO CONSTRUCT THE FACILITY [AND AN INDEPENDENT APPRAISAL PROJECTING THE VALUE OF THE FACILITY SO THAT THE LEASE PAYMENTS DO NOT EXCEED FAIR RENTAL VALUE]. IN CONNECTION WITH THE CONSTRUCTION OF THE FACILITY, UCA DEVELOPMENT ENTERED INTO A DEVELOPMENT SERVICES AGREEMENT WITH UCA PURSUANT TO WHICH UCA WILL PROVIDE DEVELOPMENT AND CONSTRUCTION MANAGEMENT SERVICES TO DEVELOPMENT. UCA DEVELOPMENT PAID UCA A FEE OF APPROXIMATELY $500,000 FOR THESE SERVICES. THE UCA BOARD OF DIRECTORS WILL APPOINT TWO (2) OF ITS DIRECTORS TO THE DEVELOPMENT BOARD OF DIRECTORS. THE REMAINING THREE (3) DIRECTORS WILL BE APPOINTED BY THE DEVELOPMENT BOARD OF DIRECTORS; PROVIDED THAT THEY ARE NOT EXECUTIVE OFFICERS OR DIRECTORS OF UCA.

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$82,398	OtherCostOrOtherBasisAmt
Depreciation	$36,621	DepreciationAmt
Book Value	$45,777	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$45,777	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

Field	Value	IRS element (for citing)
Desc	LEASE RECEIVABLE	Desc
Book Value	$8,287,529	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$8,287,529	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	UNEARNED INTEREST	Desc
Amt	$2,309,676	Amt

Field	Value	IRS element (for citing)
Total Liability	$2,309,676	TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	UCA DEVELOPMENT'S IRS FORM 990 IS PREPARED BY A PROFESSIONAL TAX PREPARER. ONCE IT IS COMPLETE, THE DRAFT IS PRESENTED BY THE PROFESSIONAL TAX PREPARER TO THE BOARD, WHICH THEN CAREFULLY REVIEWS THE DOCUMENT.
FORM 990, PART VI, SECTION B, LINE 12C	THE ORGANIZATION CONSISTENTLY ENFORCES THEIR CONFLICT OF INTEREST POLICY.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 11G	CONSULTING: PROGRAM SERVICE EXPENSES 33,532. MANAGEMENT AND GENERAL EXPENSES 8,383. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 41,915. BANK FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 93. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 93.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	SALT LAKE COMMUNITY ACTION PROGRAM	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1307 SOUTH 900 WEST	AddressLine1Txt
City	SALT LAKE CITY	CityNm
State Abbreviation	UT	StateAbbreviationCd
ZIP	84104	ZIPCd

Field	Value	IRS element (for citing)
EIN	870269683	EIN
Primary Activities	SERVICES FOR LOW-INCOME FAMILIES	PrimaryActivitiesTxt
Legal Domicile State	UT	LegalDomicileStateCd
Exempt Code Section	501(C)(3)	ExemptCodeSectionTxt
Public Charity Status	LINE 7	PublicCharityStatusTxt
Controlled Organization	0	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	Yes (1)	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	Yes (1)	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
SALT LAKE COMMUNITY ACTION PROGRAM
J	$115,200	LEASE AGREEMENT
SALT LAKE COMMUNITY ACTION PROGRAM
K	$11,192	LEASE AGREEMENT