HOUSING DEVELOPMENT PARTNERS OF SAN DIEGO: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- HOUSING DEVELOPMENT PARTNERS OF SAN DIEGO (EIN 33-0427639)
- Tax period
- 2019-01-01 to 2019-12-31
- Filed
- 2020-11-09
- IRS object ID
- 202023149349303792
- Schema version
- 2019v5.1
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-11-09T18:42:54-06:00 | ReturnTs |
| Tax Period End | 2019-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 221478099 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COHNREZNICK LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 400 CAPITOL MALL SUITE 1200 | AddressLine1Txt |
| City | SACRAMENTO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95814 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 330427639 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HOUSING DEVELOPMENT PARTNERS | BusinessNameLine1Txt |
| Business Name Line2 | OF SAN DIEGO | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | HOUS | BusinessNameControlTxt |
| Phone | 6198218178 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 701 B STREET NO 530 | AddressLine1Txt |
| City | SAN DIEGO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92101 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TRACEY MCDERMOTT | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 6198218178 | PhoneNum |
| Signature | 2020-11-05 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LISA M CUMMINGS CPA | PreparerPersonNm |
| PTIN | P00043433 | PTIN |
| Phone | 9164429100 | PhoneNum |
| Preparation | 2020-11-04 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 209.59.242.37 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-11-05 | IPDt |
| IP Tm | 07:52:03 | IPTm |
| IP Timezone | ES | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | AC9C47BB66A4442C9C14FAA30E68BA916E7F30C8 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | TRACEY MCDERMOTT | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 701 B STREET NO 530 | AddressLine1Txt |
| City | SAN DIEGO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92101 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,246,995 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.HDPARTNERS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1990 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | PRESERVE & INCREASE AFFORDABLE HOUSING OPPORTUNITIES FOR LOW- AND MODERATE-INCOME RESIDENTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 4 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 3 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 4 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $215,335 | PYContributionsGrantsAmt |
| CY Contributions Grants | $52,371 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,824,702 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,458,768 | CYProgramServiceRevenueAmt |
| PY Investment Income | $422,668 | PYInvestmentIncomeAmt |
| CY Investment Income | $735,856 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $3,462,705 | PYTotalRevenueAmt |
| CY Total Revenue | $4,246,995 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $10,000 | 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 | $300,731 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $326,299 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,527,500 | PYOtherExpensesAmt |
| CY Other Expenses | $4,378,001 | CYOtherExpensesAmt |
| PY Total Expenses | $2,838,231 | PYTotalExpensesAmt |
| CY Total Expenses | $4,704,300 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $624,474 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$457,305 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $38,523,960 | TotalAssetsBOYAmt |
| Total Assets EOY | $52,969,020 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $20,765,132 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $35,653,761 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $17,758,828 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $17,315,259 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PRESERVE AND INCREASE AFFORDABLE HOUSING OPPORTUNITIES FOR LOW- AND MODERATE-INCOME RESIDENTS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $3,542,020 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $3,458,768 | RevenueAmt |
| Desc | HDP IS ORGANIZED FOR THE PURPOSE OF PROVIDING LOW AND MODERATE INCOME PERSONS, ELDERLY PERSONS, AND HANDICAPPED PERSONS WITH AFFORDABLE HOUSING BY ACQUIRING OR DEVELOPING PUBLICLY FINANCED LOW- AND MODERATE-INCOME HOUSING AND RENTING SUCH HOUSING TO THESE PERSONS. | Desc |
| Total Program Service Expenses | $3,542,020 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | 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 | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | 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 | Yes (1) | 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 | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 11 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| 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 | 4 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 3 | 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 | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | Yes (1) | InvestmentInJointVentureInd |
| Written Policy Or Procedure | Yes (1) | WrittenPolicyOrProcedureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TRACEY MCDERMOTT | PersonNm |
| Phone | 6198218178 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1122 BROADWAY SUITE 300 | AddressLine1Txt |
| City | SAN DIEGO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92101 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| GARY GRAMLING | |||||||
| DIRECTOR | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| RICHARD C GENTRY | |||||||
| PRESIDENT & CEO | 0.50 | 39.50 | Yes (X) | $0 | $389,557 | $45,275 | Yes (X) |
| ROBERTA SPOON | |||||||
| ASSISTANT SECRETARY | 0.50 | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| STEPHANIE BENVENUTO | |||||||
| SECRETARY | 0.50 | 1.50 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| TIM WALSH | |||||||
| DIRECTOR (OUTGOING) | 0.50 | 1.50 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL PAVCO | |||||||
| SENIOR VICE PRESIDENT | 23.50 | 16.50 | $0 | $250,058 | $13,438 | Yes (X) | |
| TRACEY MCDERMOTT | |||||||
| SENIOR VP & CFO | 5.00 | 35.00 | $0 | $196,138 | $16,486 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $835,753 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $75,199 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| BASIS ARCHITECTURE | |||||
| PO BOX 150539 2130 4TH ST SUITE | SAN RAFAEL | CA | 94915 | ARCHITECTURAL SERVICES | $121,327 |
| HR & A ADVISORS INC | |||||
| 99 HUDSON STREET 3RD FLOOR | NEW YORK | NY | 10013 | AFFORDABLE HOUSING STUDIES | $113,050 |
| NATHAN SIMPSON | |||||
| 6850 MISSION GORGE RD 1147 | SAN DIEGO | CA | 92120 | ASSET MANAGEMENT CONSULTING | $101,824 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $52,371 | RelatedOrganizationsAmt |
| Total Contributions | $52,371 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| RENTAL REVENUE | 531110 | $2,459,235 | $2,459,235 |
| DEVELOPER FEE | 531390 | $1,125,058 | $1,125,058 |
| MANAGEMENT FEES | 531390 | $125,664 | $125,664 |
| MISCELLANEOUS REVENUE | 900099 | $2,901 | $2,901 |
| PARTNERSHIP LOSSES | 900099 | -$254,090 | -$254,090 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,458,768 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $735,856 | TotalRevenueColumnAmt |
| Exclusion | $735,856 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,246,995 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,458,768 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $735,856 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $236,744 | TotalAmt |
| Program Services | $236,744 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,486 | TotalAmt |
| Program Services | $55,486 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,069 | TotalAmt |
| Program Services | $34,069 | ProgramServicesAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $131,893 | TotalAmt |
| Management And General | $131,893 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $78,686 | TotalAmt |
| Program Services | $71,909 | ProgramServicesAmt |
| Management And General | $6,777 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,275 | TotalAmt |
| Management And General | $60,275 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,357 | TotalAmt |
| Management And General | $1,357 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,383,878 | TotalAmt |
| Program Services | $840,203 | ProgramServicesAmt |
| Management And General | $543,675 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $413 | TotalAmt |
| Program Services | $413 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $72,674 | TotalAmt |
| Program Services | $19,793 | ProgramServicesAmt |
| Management And General | $52,881 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68,776 | TotalAmt |
| Program Services | $30,907 | ProgramServicesAmt |
| Management And General | $37,869 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,503 | TotalAmt |
| Management And General | $40,503 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,241 | TotalAmt |
| Program Services | $6,454 | ProgramServicesAmt |
| Management And General | $28,787 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $542,459 | TotalAmt |
| Program Services | $542,459 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $841,104 | TotalAmt |
| Program Services | $836,766 | ProgramServicesAmt |
| Management And General | $4,338 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $133,417 | TotalAmt |
| Program Services | $125,944 | ProgramServicesAmt |
| Management And General | $7,473 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | Program ServicesProgramServicesAmt |
|---|---|---|---|
| ADMIN OVERHEAD | $215,472 | $215,472 | |
| UTILITIES | $199,699 | $199,699 | |
| REPAIRS & MAINTENANCE | $140,834 | $5,865 | $134,969 |
| ABANDONED PROJECTS | $122,208 | $122,208 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $309,112 | TotalAmt |
| Program Services | $283,997 | ProgramServicesAmt |
| Management And General | $25,115 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,704,300 | TotalAmt |
| Program Services | $3,542,020 | ProgramServicesAmt |
| Management And General | $1,162,280 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,266,136 | BOYAmt |
| EOY | $2,250,906 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,522,032 | BOYAmt |
| EOY | $6,721,146 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,253,039 | BOYAmt |
| EOY | $176,858 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,512,345 | BOYAmt |
| EOY | $15,508,202 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,622 | BOYAmt |
| EOY | $72,197 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $10,234,401 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,294,279 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,956,891 | BOYAmt |
| EOY | $8,940,122 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,954,895 | BOYAmt |
| EOY | $19,299,589 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,523,960 | BOYAmt |
| EOY | $52,969,020 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,245,373 | BOYAmt |
| EOY | $278,475 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,300,338 | BOYAmt |
| EOY | $2,600,909 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,855,833 | BOYAmt |
| EOY | $20,345,967 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,363,588 | BOYAmt |
| EOY | $12,428,410 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,765,132 | BOYAmt |
| EOY | $35,653,761 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,758,828 | BOYAmt |
| EOY | $17,315,259 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,758,828 | BOYAmt |
| EOY | $17,315,259 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,523,960 | BOYAmt |
| EOY | $52,969,020 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$457,305 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | $13,736 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| 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 | SAN DIEGO HOUSING COMMISSION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 953390896 | EIN |
| Organization Type | 6 | OrganizationTypeCd |
| Governing Document Listed | Yes (1) | GoverningDocumentListedInd |
| Support | $52,371 | SupportAmt |
| Other Support | $0 | OtherSupportAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 1 | SupportedOrganizationsTotalCnt |
| Support Sum | $52,371 | 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) |
|---|---|---|
| Governmental Entity | Yes (X) | GovernmentalEntityInd |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I ADDITIONAL SUPPLEMENTAL INFORMATION | HOUSING DEVELOPMENT PARTNERS OF SAN DIEGO HAS A MEMORANDUM OF UNDERSTANDING WITH THE SAN DIEGO HOUSING COMMISSION TO USE THE STAFF OF THE SAN DIEGO HOUSING COMMISSION TO CARRY OUT THE ACTIVITIES OF HOUSING DEVELOPMENT PARTNERS OF SAN DIEGO. WAGES ARE PAID TO EMPLOYEES BY THE SAN DIEGO HOUSING COMMISSION AND BILLED TO HOUSING DEVELOPMENT PARTNERS OF SAN DIEGO. |
| PART IV, SECTION D, LINE 3: | THE ORGANIZATION SERVES AS THE PRIMARY DEVELOPMENT ARM OF THE SAN DIEGO HOUSING COMMISSION. EMPLOYEES ARE SHARED BY THE ENTITIES AND THE COMMISSION HAS A SIGNIFICANT VOICE IN THE INVESTMENTS AND DIRECTION OF THE ASSETS HELD BY HOUSING DEVELOPMENT PARTNERS. |
| PART IV, SECTION E, LINE 1C: | HOUSING DEVELOPMENT PARTNERS SERVES AS THE PRIMARY DEVELOPMENT ARM OF THE SAN DIEGO HOUSING COMMISSION. ALL OF THE ACTIVITIES OF HOUSING DEVELOPMENT PARTNERS ARE SOLELY IN SUPPORT OF THE COMMISSION. |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,771,586 | OtherCostOrOtherBasisAmt |
| Depreciation | $154,333 | DepreciationAmt |
| Book Value | $4,617,253 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,308,475 | OtherCostOrOtherBasisAmt |
| Depreciation | $545,868 | DepreciationAmt |
| Book Value | $1,762,607 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,154,340 | OtherCostOrOtherBasisAmt |
| Depreciation | $594,078 | DepreciationAmt |
| Book Value | $2,560,262 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $8,940,122 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (7 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| DUE DILIGENCE | $669,729 |
| ESCROW DEPOSITS | $9,998,951 |
| OTHER DEPOSITS | $130,751 |
| RESERVES | $1,120,086 |
| RELATED PARTY ADVANCES | $433,003 |
| SECURITY DEPOSITS | $153,246 |
| DEVELOPER FEES RECEIVABLE | $6,793,823 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $19,299,589 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| DUE TO RELATED PARTY | $10,559,528 |
| GROUND LEASE PAYABLE | $110,567 |
| SECURITY DEPOSITS | $152,059 |
| INVESTMENT IN PARTNERSHIPS | $1,606,256 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $12,428,410 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | HDP AND HDP MASON HAVE APPLIED FOR AND RECEIVED A DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE ("IRS") TO BE TREATED AS A TAX-EXEMPT ENTITY PURSUANT TO SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. HDP AND HDP MASON DID NOT HAVE ANY UNRELATED BUSINESS INCOME FOR THE YEARS ENDED DECEMBER 31, 2019 AND 2018. DUE TO THEIR TAX-EXEMPT STATUS, THESE ENTITIES ARE NOT SUBJECT TO INCOME TAXES. THESE ENTITIES ARE REQUIRED TO FILE TAX RETURNS WITH THE IRS AND OTHER TAXING AUTHORITIES. ACCORDINGLY, THESE CONSOLIDATED FINANCIAL STATEMENTS DO NOT REFLECT A PROVISION FOR INCOME TAXES AND THESE ENTITIES HAVE NO OTHER TAX POSITIONS WHICH MUST BE CONSIDERED FOR DISCLOSURE. THE REMAINING OPERATING ENTITIES ARE PASS-THROUGH ENTITIES FOR INCOME TAX PURPOSES AND ARE NOT SUBJECT TO INCOME TAXES. ALL ITEMS OF TAXABLE INCOME, DEDUCTIONS AND TAX CREDITS ARE PASSED THROUGH TO AND ARE REPORTED BY THEIR OWNERS ON THEIR RESPECTIVE INCOME TAX RETURNS. THE OPERATING ENTITIES' FEDERAL TAX STATUS AS PASS-THROUGH ENTITIES IS BASED ON THEIR LEGAL STATUS AS A PARTNERSHIP OR LLC. THE OPERATING ENTITIES ARE REQUIRED TO FILE TAX RETURNS WITH THE INTERNAL REVENUE SERVICE ("IRS") AND OTHER TAXING AUTHORITIES. ACCORDINGLY, THESE CONSOLIDATED FINANCIAL STATEMENTS DO NOT REFLECT A PROVISION FOR INCOME TAXES AND THE ENTITIES HAVE NO OTHER TAX POSITIONS WHICH MUST BE CONSIDERED FOR DISCLOSURE. INCOME TAX RETURNS FILED BY THE ENTITIES ARE SUBJECT TO EXAMINATION BY THE IRS FOR A PERIOD OF THREE YEARS. WHILE NO INCOME TAX RETURNS ARE CURRENTLY BEING EXAMINED BY THE IRS, TAX YEARS SINCE 2016 REMAIN OPEN. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| RICHARD C GENTRY | ||||||||||||||
| PRESIDENT & CEO | $0 | $389,557 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $45,275 | $0 | $434,832 | $0 | $0 |
| MICHAEL PAVCO | ||||||||||||||
| SENIOR VICE PRESIDENT | $0 | $250,058 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $13,438 | $0 | $263,496 | $0 | $0 |
| TRACEY MCDERMOTT | ||||||||||||||
| SENIOR VP & CFO | $0 | $196,138 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $16,486 | $0 | $212,624 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | NO REVIEW WAS OR WILL BE CONDUCTED. |
| FORM 990, PART VI, SECTION B, LINE 12C | DIRECTORS ARE REQUIRED TO DISCLOSE ANY POSSIBLE CONFLICTS OF INTEREST TO THE BOARD ANNUALLY AND IF ANY ARISE DURING THE YEAR. MOST DIRECTORS ALSO COMPLETE A CALIFORNIA FAIR POLITICAL PRACTICES COMMISSION FORM 700. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE ORGANIZATION SETS EXECUTIVE COMPENSATION LEVELS COMMENSURATE WITH SIMILAR POSITIONS AT THE SAN DIEGO HOUSING COMMISSION, A PUBLIC AGENCY THAT WAS FORMED UNDER THE PROVISIONS OF STATE LAW, HEALTH & SAFETY CODE, BY ORDINANACE OF THE CITY OF SAN DIEGO, SDMC SECTION 98.0301. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE PROVIDED UPON REQUEST. |
| SALARIES AND COMPENSATION | ALL EMPLOYEES ARE PAID ONLY BY THE SAN DIEGO HOUSING COMMISSION (SDHC), A GOVERNMENTAL UNIT AND RELATED ORGANIZATION, AS LISTED ON SCHEDULE R OF THIS FORM 990. THERE IS NO SEPARATE PAYMENT FROM HOUSING DEVELOPMENT PARTNERS OF SAN DIEGO (HDP) TO ANY EMPLOYEES OF THE SDHC, INCLUDING, PRESIDENT & CEO OF THE COMMISSION, THE EXECUTIVE VICE PRESIDENT & CSO, THE SR. VICE-PRESIDENT, VICE-PRESIDENT, DIRECTOR AND OTHERS. HDP REIMBURSES SDHC FOR THE PORTION OF THE SDHC EMPLOYEES' SALARIES AND OTHER COMPENSATION THAT IS PAID TO THOSE EMPLOYEES BY THE SDHC. |
| FORM 990, PART IX, LINE 11G | CONSULTING FEES: PROGRAM SERVICE EXPENSES 673,744. MANAGEMENT AND GENERAL EXPENSES 543,675. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,217,419. CLEANING & JANITORIAL CONTRACT: PROGRAM SERVICE EXPENSES 2,320. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,320. SECURITY CONTRACT: PROGRAM SERVICE EXPENSES 79,120. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 79,120. ELEVATOR CONTRACT: PROGRAM SERVICE EXPENSES 16,532. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,532. EXTERMINATION CONTRACT: PROGRAM SERVICE EXPENSES 40,386. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 40,386. ELECTRICAL CONTRACT: PROGRAM SERVICE EXPENSES 3,090. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,090. LANDSCAPE & GROUND CONTRACT: PROGRAM SERVICE EXPENSES 19,497. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,497. PLUMBING CONTRACT: PROGRAM SERVICE EXPENSES 5,514. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,514. |
| FORM 990, PART XII, LINE 2C: | THE ORGANIZATION'S PROCESSES FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAVE NOT CHANGED FROM THE PREVIOUS YEAR |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (8 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|
| HDP ADU LLC | |||||||||
| 701 B STREET SUITE 530 | SAN DIEGO | CA | 92101 | 843287197 | AFFORDABLE HOUSING | CA | $0 | $0 | HOUSING DEVELOPMENT PARTNERS SAN DIEGO |
| HDP CASA COLINA MANAGEMENT LLC | |||||||||
| 701 B STREET SUITE 530 | SAN DIEGO | CA | 92101 | 843191422 | AFFORDABLE HOUSING | CA | $0 | $0 | HOUSING DEVELOPMENT PARTNERS SAN DIEGO |
| HDP ISLAND VILLAGE LLC | |||||||||
| 701 B STREET SUITE 530 | SAN DIEGO | CA | 92101 | 475158722 | AFFORDABLE HOUSING | CA | $30,005 | $40,017 | HOUSING DEVELOPMENT PARTNERS SAN DIEGO |
| HDP MARINER'S VILLAGE MANAGEMENT LLC | |||||||||
| 701 B STREET SUITE 530 | SAN DIEGO | CA | 92101 | 842599080 | AFFORDABLE HOUSING | CA | $0 | $0 | HOUSING DEVELOPMENT PARTNERS SAN DIEGO |
| HDP PARKER KIER LLC | |||||||||
| 701 B STREET SUITE 530 | SAN DIEGO | CA | 92101 | 463375220 | AFFORDABLE HOUSING | CA | $405,210 | $233,274 | HOUSING DEVELOPMENT PARTNERS SAN DIEGO |
| HDP QUALITY INN LLC | |||||||||
| 701 B STREET SUITE 530 | SAN DIEGO | CA | 92101 | 823132308 | AFFORDABLE HOUSING | CA | $798,781 | $12,272,260 | HOUSING DEVELOPMENT PARTNERS SAN DIEGO |
| HDP TOWN & COUNTRY LLC | |||||||||
| 701 B STREET SUITE 530 | SAN DIEGO | CA | 92101 | 820697063 | AFFORDABLE HOUSING | CA | $5,150 | $10,315 | HOUSING DEVELOPMENT PARTNERS SAN DIEGO |
| HDP VILLAGE NORTH LLC | |||||||||
| 701 B STREET SUITE 530 | SAN DIEGO | CA | 92101 | 822856855 | AFFORDABLE HOUSING | CA | $1,309,558 | $11,091,966 | HOUSING DEVELOPMENT PARTNERS SAN DIEGO |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd | Direct Controlling NADirectControllingNACd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| HDP MASON HOUSING CORPORATION | |||||||||||
| 1122 BROADWAY SUITE 300 | SAN DIEGO | CA | 92101 | 453183751 | AFFORDABLE HOUSING | CA | 501(C)(3) | LINE 7 | HOUSING DEV PARTNERS OF SAN DIEGO | 0 | |
| SAN DIEGO HOUSING COMMISSION | |||||||||||
| 1122 BROADWAY | SAN DIEGO | CA | 92101 | 953390896 | GOVERNMENTAL AGENCY | CA | GOVT. | 0 | N/A | ||
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (12 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Direct Controlling NADirectControllingNACd | Predominant Income TypePredominantIncomeTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | Disproportionate AllocationsDisproportionateAllocationsInd | General Or Managing PartnerGeneralOrManagingPartnerInd | OwnershipOwnershipPct |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CASA COLINA LP | |||||||||||||
| 701 B STREET SUITE 530 | SAN DIEGO | CA | 92101 | 200407091 | AFFD HOUSING | CA | N/A | RELATED | $13 | $466 | 0 | Yes (1) | 0.00010 |
| HDP BROADWAY LP | |||||||||||||
| 701 B STREET SUITE 530 | SAN DIEGO | CA | 92101 | 901022998 | AFFD HOUSING | CA | N/A | ||||||
| HDP BROADWAY MANAGEMENT LLC | |||||||||||||
| 701 B STREET SUITE 530 | SAN DIEGO | CA | 92101 | 463982509 | AFFD HOUSING | CA | N/A | RELATED | $9,896 | $109,735 | 0 | Yes (1) | 0.79000 |
| HDP CHURCHILL LP | |||||||||||||
| 701 B STREET SUITE 530 | SAN DIEGO | CA | 92101 | 364777616 | AFFD HOUSING | CA | N/A | RELATED | -$479,848 | $18,429,544 | 0 | Yes (1) | 0.99990 |
| HDP MARINER'S VILLAGE LP | |||||||||||||
| 701 B STREET SUITE 530 | SAN DIEGO | CA | 92101 | 842588613 | AFFD HOUSING | CA | N/A | RELATED | 0 | 0 | 0.99990 | ||
| HDP NEW PALACE MANAGEMENT LLC | |||||||||||||
| 701 B STREET SUITE 530 | SAN DIEGO | CA | 92101 | 813525385 | AFFD HOUSING | CA | N/A | RELATED | $4,339 | $1,569,272 | 0 | Yes (1) | 0.79000 |
| HDP NEW PALACE LP | |||||||||||||
| 701 B STREET SUITE 530 | SAN DIEGO | CA | 92101 | 611799881 | AFFD HOUSING | CA | N/A | ||||||
| HDP TOWN & COUNTRY LP | |||||||||||||
| 701 B STREET SUITE 530 | SAN DIEGO | CA | 92101 | 814979046 | AFFD HOUSING | CA | N/A | RELATED | -$89 | $3,607,803 | 0 | Yes (1) | |
| HDP WEST PARK MANAGEMENT LLC | |||||||||||||
| 701 B STREET SUITE 530 | SAN DIEGO | CA | 92101 | 823106634 | AFFD HOUSING | CA | N/A | RELATED | -$79,480 | $1,391,965 | 0 | Yes (1) | 0.79000 |
| HDP WEST PARK LP | |||||||||||||
| 701 B STREET SUITE 530 | SAN DIEGO | CA | 92101 | 823106951 | AFFD HOUSING | CA | N/A | RELATED | 0 | 0 | |||
| LOGAN DEVELOPMENT II LP | |||||||||||||
| 701 B STREET SUITE 530 | SAN DIEGO | CA | 92101 | 461307003 | AFFD HOUSING | CA | N/A | ||||||
| LOGAN DEVELOPMENT MANAGEMENT LLC | |||||||||||||
| 701 B STREET SUITE 530 | SAN DIEGO | CA | 92101 | 461303499 | AFFD HOUSING | CA | N/A | RELATED | $9,730 | $76,174 | 0 | Yes (1) | 0.79000 |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HDP CHURCHILL LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 701 B STREET SUITE 530 | AddressLine1Txt |
| City | SAN DIEGO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92101 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 463525956 | EIN |
| Primary Activities | AFFORDABLE HOUSING | PrimaryActivitiesTxt |
| Legal Domicile State | CA | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HOUSING DEV PARTNERS OF SAN DIEGO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C | EntityTypeTxt |
| Share Of Total Income | $24,982 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $243,329 | ShareOfEOYAssetsAmt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | Yes (1) | 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 | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (1) | 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 | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (1) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (6 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| HDP BROADWAY LP | ||
| D | $473,321 | CASH |
| HDP NEW PALACE LP | ||
| D | $167,583 | CASH |
| LOGAN DEVELOPMENT II LP | ||
| D | $72,938 | CASH |
| HDP WEST PARK LP | ||
| D | $5,220,000 | CASH |
| HDP WEST PARK LP | ||
| Q | $1,189,322 | CASH |
| HDP TOWN & COUNTRY LP | ||
| S | $68,061 | CASH |