THE HOUSING COMPANY: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- THE HOUSING COMPANY (EIN 82-0439164)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-08-15
- IRS object ID
- 201402279349301020
- Schema version
- 2013v3.0
- 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 | 2014-08-15T10:47:12-05:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 450250958 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EIDE BAILLY LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 877 W MAIN ST STE 800 | AddressLine1 |
| City | BOISE | City |
| State | ID | State |
| ZIP Code | 83702 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 820439164 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE HOUSING COMPANY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | HOUS | BusinessNameControlTxt |
| Phone | 2083314811 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 6943 | AddressLine1 |
| City | BOISE | City |
| State | ID | State |
| ZIP Code | 83707 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DOUGLAS PETERSON | PersonNm |
| Person Title | DIRECTOR | PersonTitleTxt |
| Phone | 2083314765 | PhoneNum |
| Signature | 2014-08-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DEB NELSON CPA | PreparerPersonNm |
| PTIN | P01264758 | PTIN |
| Phone | 2083447150 | PhoneNum |
| Preparation | 2014-08-12 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | GERALD HUNTER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 6943 | AddressLine1 |
| City | BOISE | City |
| State | ID | State |
| ZIP Code | 83707 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $7,959,950 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.THEHOUSINGCOMPANY.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1990 | FormationYr |
| Legal Domicile State | ID | LegalDomicileStateCd |
| Activity Or Mission | TO DEVELOP, ACQUIRE, AND OPERATE REAL ESTATE FOR THE BENEFIT OF ELDERLY, DISADVANTAGED, LIMITED-INCOME OR OTHERWISE NEEDY PERSONS THROUGHOUT THE STATE OF IDAHO. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 57 | TotalEmployeeCnt |
| Total Volunteers | 7 | TotalVolunteersCnt |
| Total Gross UBI | $60,700 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$11,939 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $435,000 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $5,705,969 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $6,953,783 | CYProgramServiceRevenueAmt |
| PY Investment Income | $72,891 | PYInvestmentIncomeAmt |
| CY Investment Income | $50,005 | CYInvestmentIncomeAmt |
| PY Other Revenue | $310,605 | PYOtherRevenueAmt |
| CY Other Revenue | $442,740 | CYOtherRevenueAmt |
| PY Total Revenue | $6,524,465 | PYTotalRevenueAmt |
| CY Total Revenue | $7,446,528 | 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 | $1,585,064 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,787,705 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,562,618 | PYOtherExpensesAmt |
| CY Other Expenses | $5,544,548 | CYOtherExpensesAmt |
| PY Total Expenses | $6,147,682 | PYTotalExpensesAmt |
| CY Total Expenses | $7,332,253 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $376,783 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $114,275 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $26,291,745 | TotalAssetsBOYAmt |
| Total Assets EOY | $29,104,469 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $18,089,028 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $20,943,298 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $8,202,717 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $8,161,171 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | HOUSING WAS FORMED TO ADDRESS THE CONCERN OF AN INADEQUATE SUPPLY OF AFFORDABLE, DECENT RENTAL HOUSING WITHIN THE STATE OF IDAHO AND OTHER SIMILAR AREAS OF NEED. HOUSING WAS CREATED TO ENCOURAGE THE DEVELOPMENT AND PRESERVATION OF PERMANENTLY AFFORDABLE RENTAL HOUSING FOR ELDERLY, DISADVANTAGED, LOW-INCOME OR OTHERWISE NEEDY PERSONS. HOUSING INTENDS TO ACQUIRE EXISTING LOW-INCOME HOUSING PROJECTS, MAKING THEM PERPETUALLY AFFORDABLE, AND TO ENCOURAGE THE DEVELOPMENT OF NEW HOUSING PROJECTS. HOUSING EXPECTS THAT THE OCCUPANTS OF NEW HOUSING PROJECTS MAY ALSO INCLUDE A LIMITED NUMBER OF PERSONS OF MODERATE OR HIGHER INCOMES TO ENCOURAGE ECONOMICALLY INTEGRATED HOUSING AS A MEANS OF PREVENTING COMMUNITY DETERIORATION. HOUSING INTENDS TO PURSUE PARTNERSHIPS WITH OTHER AFFORDABLE HOUSING ORGANIZATIONS, IF APPROPRIATE, AS A MEANS OF ACHIEVING ITS OBJECTIVES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $6,215,979 | ExpenseAmt |
| Revenue | $7,335,823 | RevenueAmt |
| Desc | AS OF DECEMBER 31, 2013, HOUSING HAD ACQUIRED AND WAS OPERATING FIFTEEN MULTIFAMILY HOUSING COMPLEXES; HAD CONSTRUCTED AND WAS OPERATING TEN MULTIFAMILY HOUSING COMPLEXES; HAD CONSTRUCTED TWO ADDITIONAL PHASES OF HOUSING TO EXISTING DEVELOPMENTS; HAD COMPLETED RENOVATION OF A HOTEL AND TURNED IT INTO A NEW MULTIFAMILY COMPLEX; HAD BUILT A SINGLE FAMILY HOME KNOWN AS THE COTTAGE WITH HOME FUNDS; HAD PURCHASED LAND IN COEUR D'ALENE, MONTPELIER, AND TWIN FALLS FOR THE PURPOSE OF DEVELOPING AND SELLING WORKFORCE HOUSING UNITS AND/OR MULTI-FAMILY PROJECTS; HAD PURCHASED A SINGLE FAMILY HOME IN CANYON COUNTY WITH FEDERAL NSP FUNDS WITH INTENTIONS OF TURNING IT INTO SPECIAL NEEDS HOUSING AS INTENDED BY THE PROGRAM; AND HAD PURCHASED THREE DUPLEXES IN CANYON COUNTY WITH FEDERAL NSP FUNDS TO RENT AS AFFORDABLE HOUSING. AS OF SEPTEMBER 1, 2013, HOUSING ENTERED INTO AGREEMENTS WITH PACIFIC COMPANIES FOR THE MANAGEMENT OF SIX LOW INCOME HOUSING TAX CREDIT MULTI-FAMILY PROPERTIES LOCATED IN IDAHO.IN ADDITION, HOUSING IS PROCESSING AND PAYING VENDOR INVOICES FOR A CONDO PROJECT, VALLEY CENTER TOWNHOMES, OWNED BY IHFA. IHFA REIMBURSES HOUSING FOR NET AMOUNTS PAID AND RECEIVED OR HOUSING PAYS IHFA IF THE AMOUNT OF INCOME RECEIVED EXCEEDS EXPENSES PAID ON A QUARTERLY BASIS. HOUSING WAS GIVEN THE MANAGEMENT RESPONSIBILITY OF LEASING AND MANAGING SOME 74 SINGLE FAMILY HOMES (REO) THAT ARE OWNED AND WERE FORECLOSED UPON BY IHFA. IHFA REIMBURSES HOUSING FOR THE AMOUNTS PAID FOR THE HOMES NET INCOME RECEIVED OR HOUSING REPAYS IHFA IF THE INCOME RECEIVED IS GREATER THAN THE EXPENSES PAID.HOUSING IS PROCESSING AND PAYING VENDOR INVOICES FOR A CONDO PROJECT, VALLEY CENTER TOWNHOMES, OWNED BY IHFA. IHFA REIMBURSES HOUSING FOR NET AMOUNTS PAID AND RECEIVED OR HOUSING PAYS IHFA IF THE AMOUNT OF INCOME RECEIVED EXCEEDS EXPENSES PAID ON A QUARTERLY BASIS. HOUSING RECEIVES $200 MANAGEMENT FEES PER QUARTER FOR MANAGING VALLEY CENTER TOWNHOMES. HOUSING WAS GIVEN THE MANAGEMENT RESPONSIBILITY OF LEASING AND MANAGING SOME 74 SINGLE FAMILY HOMES (REO) THAT ARE OWNED AND WERE FORECLOSED UPON BY IHFA. IHFA REIMBURSES HOUSING FOR THE AMOUNTS PAID FOR THE HOMES NET INCOME RECEIVED OR HOUSING REPAYS IHFA IF THE INCOME RECEIVED IS GREATER THAN THE EXPENSES PAID. HOUSING RECEIVES $100 MANAGEMENT FEE PER MONTH FOR EACH REO HOME MANAGED. | Desc |
| Total Program Service Expenses | $6,215,979 | 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 | Yes (1) | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| 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 | Yes (1) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| 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 | 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 | 43 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 57 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | 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 | 0 | 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 | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TRACIE DEHAAS ACCOUNTING MANAGER | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2083314750 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 6943 565 W MYRTLE STE 250 | AddressLine1 |
| City | BOISE | City |
| State | ID | State |
| ZIP Code | 83707 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt |
|---|---|---|---|---|---|---|---|
| DALE BABBITT | |||||||
| CHAIRMAN OF THE BOARD | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| GERALD HUNTER | |||||||
| PRESIDENT | 4.00 | Yes (X) | Yes (X) | $0 | $248,100 | $45,886 | 41.00 |
| DARLENE BRAMON | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | 1.30 | |
| BESSIE KATSILOMETES | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JOHN PARRISH | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JACK BEEBE | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | 1.30 | |
| MARK DUNHAM | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | 1.00 | |
| JOHN SAGER | |||||||
| TREASURER | 1.00 | Yes (X) | $0 | $184,859 | $36,169 | 40.00 | |
| RICHARD SKINNER | |||||||
| SECRETARY | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DOUGLAS PETERSON | |||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $117,025 | $0 | $5,400 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $117,025 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $432,959 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $87,455 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| TENANT RENT | 624200 | $3,144,173 | $3,144,173 | |
| HOUSING ASSISTANCE PYM | 624200 | $2,651,602 | $2,651,602 | |
| PROPERTY MANAGEMENT SE | 624200 | $665,236 | $604,536 | $60,700 |
| LAUNDRY AND OTHER INCO | 624100 | $274,916 | $274,916 | |
| DEVELOPER FEES | 624200 | $217,856 | $217,856 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $6,953,783 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $63,427 | TotalRevenueColumnAmt |
| Exclusion | $63,427 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $500,000 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $500,000 | SecuritiesAmt |
| Other | $13,422 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
| Other | -$13,422 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$13,422 | TotalRevenueColumnAmt |
| Exclusion | -$13,422 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| DEBT FORGIVENESS - HOU | 900099 | $310,605 | $310,605 |
| SUBSIDIARY INCOME | 624200 | $132,135 | $132,135 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $442,740 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,446,528 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,335,823 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $60,700 | UnrelatedBusinessRevenueAmt |
| Exclusion | $50,005 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $123,143 | TotalAmt |
| Management And General | $123,143 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,261,902 | TotalAmt |
| Program Services | $784,575 | ProgramServicesAmt |
| Management And General | $477,327 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,345 | TotalAmt |
| Program Services | $4,345 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $273,112 | TotalAmt |
| Program Services | $147,180 | ProgramServicesAmt |
| Management And General | $125,932 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $125,203 | TotalAmt |
| Program Services | $65,768 | ProgramServicesAmt |
| Management And General | $59,435 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $561,449 | TotalAmt |
| Program Services | $561,449 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,961 | TotalAmt |
| Program Services | $11,108 | ProgramServicesAmt |
| Management And General | $9,853 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $89,493 | TotalAmt |
| Management And General | $89,493 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,138 | TotalAmt |
| Program Services | $69,868 | ProgramServicesAmt |
| Management And General | $12,270 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,653 | TotalAmt |
| Program Services | $8,464 | ProgramServicesAmt |
| Management And General | $189 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $124,589 | TotalAmt |
| Program Services | $46,520 | ProgramServicesAmt |
| Management And General | $78,069 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,061 | TotalAmt |
| Program Services | $8,026 | ProgramServicesAmt |
| Management And General | $6,035 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,259,937 | TotalAmt |
| Program Services | $1,236,193 | ProgramServicesAmt |
| Management And General | $23,744 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,735 | TotalAmt |
| Program Services | $10,053 | ProgramServicesAmt |
| Management And General | $28,682 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,527 | TotalAmt |
| Management And General | $2,527 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $794,559 | TotalAmt |
| Program Services | $792,233 | ProgramServicesAmt |
| Management And General | $2,326 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,539,958 | TotalAmt |
| Program Services | $1,530,041 | ProgramServicesAmt |
| Management And General | $9,917 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $220,551 | TotalAmt |
| Program Services | $216,532 | ProgramServicesAmt |
| Management And General | $4,019 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| MAINTENANCE & REPAIRS | $601,223 | $600,487 | $736 |
| BAD DEBT | $96,024 | $96,024 | |
| OTHER ADMINISTRATIVE EX | $32,399 | $11,963 | $20,436 |
| TRAINING & RECRUITING | $30,790 | $30,790 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,501 | TotalAmt |
| Program Services | $15,150 | ProgramServicesAmt |
| Management And General | $11,351 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,332,253 | TotalAmt |
| Program Services | $6,215,979 | ProgramServicesAmt |
| Management And General | $1,116,274 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,890,149 | BOYAmt |
| EOY | $2,070,947 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,390,964 | BOYAmt |
| EOY | $1,729,678 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $141,530 | BOYAmt |
| EOY | $145,877 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $45,660,105 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $24,856,558 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,356,345 | BOYAmt |
| EOY | $20,803,547 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,300,772 | BOYAmt |
| EOY | $1,300,504 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,211,985 | BOYAmt |
| EOY | $3,053,916 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,291,745 | BOYAmt |
| EOY | $29,104,469 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $688,152 | BOYAmt |
| EOY | $1,265,488 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $184,919 | BOYAmt |
| EOY | $262,114 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,975,080 | BOYAmt |
| EOY | $18,318,393 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $240,877 | BOYAmt |
| EOY | $1,097,303 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,089,028 | BOYAmt |
| EOY | $20,943,298 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,202,717 | BOYAmt |
| EOY | $8,161,171 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,202,717 | BOYAmt |
| EOY | $8,161,171 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,291,745 | BOYAmt |
| EOY | $29,104,469 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $114,275 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$155,821 | 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 | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,038,744 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $500,714 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus1 Year | $435,000 | CurrentTaxYearMinus1YearAmt |
| Total | $1,974,458 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,620,416 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,051,663 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,090,467 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,705,969 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,953,783 | CurrentTaxYearAmt |
| Total | $27,422,298 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,659,160 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,552,377 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,090,467 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,140,969 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,953,783 | CurrentTaxYearAmt |
| Total | $29,396,756 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $29,396,756 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $97,398 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $91,361 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $86,613 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $81,050 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $63,427 | CurrentTaxYearAmt |
| Total | $419,849 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $97,398 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $91,361 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $86,613 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $81,050 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $63,427 | CurrentTaxYearAmt |
| Total | $419,849 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $310,605 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $310,605 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $442,740 | CurrentTaxYearAmt |
| Total | $1,063,950 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,756,558 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,643,738 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,487,685 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,532,624 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,459,950 | CurrentTaxYearAmt |
| Total | $30,880,555 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.95200 | PublicSupportCY509Pct |
| Public Support PY509 | 0.96110 | PublicSupportPY509Pct |
| Investment Income CY | 0.01360 | InvestmentIncomeCYPct |
| Investment Income PY | 0.01700 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part IV Form990ScheduleAPartIVGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART II, LINE 12, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | DEBT FORGIVENESS - 2011 AMOUNT: $ 310,605. 2012 AMOUNT: $ 310,605. 2013 AMOUNT: $ 310,605. SUBSIDIARY INCOME - 2013 AMOUNT: $ 132,135. | ExplanationTxt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,383,456 | OtherCostOrOtherBasisAmt |
| Book Value | $4,383,456 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $41,276,649 | OtherCostOrOtherBasisAmt |
| Depreciation | $24,856,558 | DepreciationAmt |
| Book Value | $16,420,091 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $20,803,547 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| ESCROW AND RESERVE DEPOSITS | $1,106,881 |
| FINANCING COSTS, NET OF AMORTIZATION | $143,516 |
| INVESTMENTS IN SUBSIDIARIES | $900,687 |
| NEIGHBORHOOD STABILIZATION HOMES HELD FOR SALE | $902,832 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $3,053,916 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | NEIGHBORHOOD STABILIZATION LIABILITY | Desc |
| Amt | $1,097,303 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,097,303 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $7,327,815 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $7,327,815 | RevenueSubtotalAmt |
| Other Revenues Not Included | $118,713 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $118,713 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $7,446,528 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $7,345,675 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $13,422 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $13,422 | ExpensesNotReportedAmt |
| Expenses Subtotal | $7,332,253 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $7,332,253 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, LINE 2B: | THE ORGANIZATION INCLUDED AN ESCROW ACCOUNT LIABILITY AMOUNT ON FORM 990, PART X, (BALANCE SHEET) LINE 21 IN THE AMOUNT OF SECURITY DEPOSITS PAYABLE OF $262,114 |
| PART X, LINE 2: | HOUSING IS AN IDAHO NONPROFIT ENTITY AND IS EXEMPT FROM INCOME TAX UNDER U.S. INTERNAL REVENUE CODE SECTION 501(C)(3). HOUSING IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, HOUSING IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS NOT DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THEIR EXEMPT PURPOSES. FOR THE YEAR ENDED DECEMBER 31, 2013, HOUSING WILL FILE AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS TO REPORT ITS UNRELATED BUSINESS TAXABLE INCOME. FOR THE YEAR ENDED DECEMBER 31, 2012, HOUSING DETERMINED THAT IT WAS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND DID NOT FILE A 990-T. CARRIAGE, CHUBBUCK, TETON, MOSCOW, DOWNTOWN, AND ROSE PARK ARE ENTITLED TO THEIR SHARE OF THE INCOME TAX BENEFITS OR LOSSES INCURRED AND TAX CREDITS RECEIVED BY LIMITED PARTNERSHIP INVESTMENTS. EACH TAXABLE ENTITY IS CURRENTLY OPERATING AT A LOSS. NO BENEFITS OR CREDITS ARE REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS AS THESE NET OPERATING LOSSES HAVE BEEN FULLY RESERVED. HOUSING AND ALL SUBSIDIARIES WILL RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IF INCURRED. AS OF DECEMBER 31, 2013 AND 2012, THE UNRECOGNIZED TAX BENEFIT ACCRUAL WAS ZERO. HOUSING AND ALL SUBSIDIARIES ARE NO LONGER SUBJECT TO FEDERAL TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2010 AND STATE EXAMINATIONS FOR YEARS BEFORE 2010 |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | GAIN/LOSS ON DISPOSAL OF FIXED ASSETS -13,422. GAIN/LOSS FROM SUBSIDIARIES 132,135. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | GAIN/LOSS ON DISPOSAL OF FIXED ASSETS 13,422. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| 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 (2 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| GERALD HUNTER | ||||||||||||||
| PRESIDENT | $0 | $228,983 | $0 | $7,361 | $0 | $11,756 | $0 | $30,358 | $0 | $16,044 | $0 | $294,502 | $0 | $0 |
| JOHN SAGER | ||||||||||||||
| TREASURER | $0 | $159,774 | $0 | $20,830 | $0 | $4,255 | $0 | $18,108 | $0 | $18,555 | $0 | $221,522 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | GERALD HUNTER, PRESIDENT AND JOHN SAGER, TREASURER ARE EMPLOYEES COMPENSATED BY THE RELATED ORGANIZATION IDAHO HOUSING AND FINANCE ASSOCIATION. | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RICHARD SKINNER | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | PARTNERSHIP MORE THAN 5% OWNED BY OFFICER | RelationshipDescriptionTxt |
| Transaction | $10,384 | TransactionAmt |
| Transaction | THE FIRM, SKINNER FAWCETT LLP, PROVIDED LEGAL SERVICES TO THE HOUSING COMPANY IN EXCESS OF $10,000 DURING CALENDAR YEAR 2013. | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | BUSINESS RELATIONSHIP - RELATED TAX EXEMPT ORGANIZATION, IDAHO HOUSING & FINANCE ASSOCATION: GERALD HUNTER, DARLENE BRAMON, JACK BEEBE, JOHN SAGER, DOUGLAS PETERSON & MARK DUNHAM |
| FORM 990, PART VI, SECTION A, LINE 8B | THERE ARE NO COMMITTEES WITH BROAD AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11 | A PDF COPY OF THE FORM 990 IS EMAILED TO EACH MEMBER OF THE BOARD FOR REVIEW PRIOR TO FILING. THE CEO AND ACCOUNTING MANAGER OF THE HOUSING COMPANY REVIEW THE FORM 990 IN CONJUNCTION WITH THE CONSOLIDATED FINANCIAL STATEMENTS PRIOR TO PROVIDING THE FORM 990 TO THE BOARD FOR REVIEW. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL EMPLOYEES AND MEMBERS OF THE HOUSING COMPANY ARE COVERED BY THE WRITTEN CONFLICT OF INTEREST POLICY AND ARE REQUIRED TO DISCLOSE ANNUALLY ANY INTERESTS THAT COULD GIVE RISE TO CONFLICT. POTENTIAL CONFLICTS OF INTEREST ARE REVIEWED BY THE PRESIDENT AND CHAIRMAN OF THE BOARD; ANY BOARD MEMBERS WITH A CONFLICT OF INTEREST ABSTAIN FROM VOTING ON THE ISSUE. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE HOUSING COMPANY CONTRACTS WITH THE HUMAN RESOURCE DEPARTMENT OF IDAHO HOUSING & FINANCE TO OBTAIN ANNUAL COMPENSATION REVIEW COMPARISONS FOR THE AREA. THE HOUSING COMPANY COMPENSATES THE EXECUTIVE DIRECTOR, WHOSE COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD PRESIDENT ON AN ANNUAL BASIS IN CONJUNCTION WITH HIS ANNUAL PERFORMANCE REVIEW AND HUMAN RESOURCES. ALL OTHER OFFICERS AND BOARD MEMBERS ARE NOT COMPENSATED BY THE HOUSING COMPANY. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE HOUSING COMPANY'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | NET ASSET ADJUSTMENT - HOUSING COMPLEX DISTRIBUTIONS -155,821. |
| FORM 990, PART XII, LINE 2C: | NO CHANGE IN OVERSIGHT OR SELECTION PROCESS FROM PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Exempt Code SectionExemptCodeSectionTxt |
|---|---|---|---|---|---|---|---|---|---|---|
| IDAHO HOUSING AND FINANCE ASSOCIATION | ||||||||||
| PO BOX 7899 | BOISE | ID | 83707 | 820302333 | HOUSING FINANCE AGENCY | ID | N/A | N/A | 0 | |
| THE HOME PARTNERSHIP FOUNDATION | ||||||||||
| PO BOX 7899 | BOISE | ID | 83707 | 753162969 | HOUSING FINANCE AGENCY | ID | LINE 7 | N/A | 0 | 501(C)(3) |
| IDAHO PARTNERS FOR HOME BUYERS EDUCATION | ||||||||||
| PO BOX 7899 | BOISE | ID | 83707 | 820511087 | HOUSING FINANCE AGENCY | ID | LINE 7 | N/A | 0 | 501(C)(3) |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (6 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Predominant Income TypePredominantIncomeTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | Disproportionate AllocationsDisproportionateAllocationsInd | General Or Managing PartnerGeneralOrManagingPartnerInd | OwnershipOwnershipPct |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CARRIAGE LANE DEVELOPMENT LIMITED PS | |||||||||||||
| PO BOX 6943 | BOISE | ID | 83707 | 820496544 | LOW INCOME HOUSING | ID | CARRIAGE LANE INC | RELATED | -$934 | $191,986 | 0 | Yes (1) | 0.01000 |
| TETON DEVELOPMENT LIMITED PARTNERSHIP | |||||||||||||
| PO BOX 6943 | BOISE | ID | 83707 | 820525141 | LOW INCOME HOUSING | ID | TETON ONE INC | RELATED | -$132 | $329,794 | 0 | Yes (1) | 0.00100 |
| MOSCOW DEVELOPMENT LIMITED PARTNERSHIP | |||||||||||||
| PO BOX 6943 | BOISE | ID | 83707 | 830404665 | LOW INCOME HOUSING | ID | MOSCOW INC | RELATED | -$127 | $50,401 | 0 | Yes (1) | 0.00100 |
| CHUBBUCK DEVELOPMENT LIMITED PARTNERSHIP | |||||||||||||
| PO BOX 6943 | BOISE | ID | 83707 | 820494688 | LOW INCOME HOUSING | ID | CHUBBUCK ONE INC | RELATED | $126,818 | 0 | Yes (1) | ||
| DOWNTOWN HOUSING DEVELOPMENT LIMITED PS | |||||||||||||
| PO BOX 6943 | BOISE | ID | 83707 | 202406533 | LOW INCOME HOUSING | ID | DOWNTOWN HOUSING INC | RELATED | -$120 | $251,731 | 0 | Yes (1) | 0.00100 |
| ROSE PARK PLACE LIMITED PARTNERSHIP | |||||||||||||
| PO BOX 6943 | BOISE | ID | 83707 | 208622487 | LOW INCOME HOUSING | ID | ROSE PARK INC | RELATED | -$125 | $418,755 | 0 | Yes (1) | 0.00100 |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (10 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Entity TypeEntityTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| BLACKFOOT ONE INC | ||||||||||||
| PO BOX 6943 | BOISE | ID | 83707 | 820481013 | LOW INCOME HOUSING | ID | THE HOUSING COMPANY | C | -$620 | $847 | 1.00000 | Yes (1) |
| CARRIAGE LANE INC | ||||||||||||
| PO BOX 6943 | BOISE | ID | 83707 | 820496541 | LOW INCOME HOUSING | ID | THE HOUSING COMPANY | C | -$1,554 | $114,844 | 1.00000 | Yes (1) |
| NORTH IDAHO THREE INC | ||||||||||||
| PO BOX 6943 | BOISE | ID | 83707 | 820453028 | LOW INCOME HOUSING | ID | THE HOUSING COMPANY | C | -$119 | $810 | 1.00000 | Yes (1) |
| PANHANDLE ONE INC | ||||||||||||
| PO BOX 6943 | BOISE | ID | 83707 | 820466665 | LOW INCOME HOUSING | ID | THE HOUSING COMPANY | C | -$620 | $785 | 1.00000 | Yes (1) |
| POCATELLO ONE INC | ||||||||||||
| PO BOX 6943 | BOISE | ID | 83707 | 820453612 | LOW INCOME HOUSING | ID | THE HOUSING COMPANY | C | -$119 | $730 | 1.00000 | Yes (1) |
| TETON ONE INC | ||||||||||||
| PO BOX 6943 | BOISE | ID | 83707 | 820504692 | LOW INCOME HOUSING | ID | THE HOUSING COMPANY | C | -$751 | $259,846 | 1.00000 | Yes (1) |
| MOSCOW INC | ||||||||||||
| PO BOX 6943 | BOISE | ID | 83707 | 680505919 | LOW INCOME HOUSING | ID | THE HOUSING COMPANY | C | -$747 | -$363 | 1.00000 | Yes (1) |
| CHUBBUCK ONE INC | ||||||||||||
| PO BOX 6943 | BOISE | ID | 83707 | 820493648 | LOW INCOME HOUSING | ID | THE HOUSING COMPANY | C | $872 | 1.00000 | Yes (1) | |
| DOWNTOWN HOUSING INC | ||||||||||||
| PO BOX 6943 | BOISE | ID | 83707 | 202406451 | LOW INCOME HOUSING | ID | THE HOUSING COMPANY | C | -$740 | $200,360 | 1.00000 | Yes (1) |
| ROSE PARK INC | ||||||||||||
| PO BOX 6943 | BOISE | ID | 83707 | 820451604 | LOW INCOME HOUSING | ID | THE HOUSING COMPANY | C | -$745 | $321,956 | 1.00000 | Yes (1) |
| 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 | 0 | 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 | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |