COMMUNITY VISION CAPITAL & CONSULTING: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- COMMUNITY VISION CAPITAL & CONSULTING (EIN 94-3032394)
- Tax period
- 2011-10-01 to 2012-09-30
- Filed
- 2013-05-02
- IRS object ID
- 201301229349300975
- Schema version
- 2011v1.5
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule G
- Schedule J
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-05-02T16:31:19-05:00 | Timestamp |
| Tax Period End Date | 2012-09-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 941254756 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HOOD & STRONG LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 FIRST STREET 14TH FLOOR | AddressLine1 |
| City | SAN FRANCISCO | City |
| State | CA | State |
| ZIP Code | 94105 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-10-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 943032394 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NORTHERN CALIFORNIA COMMUNITY LOAN FUND | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | NORT | NameControl |
| Phone | 4153928216 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 870 MARKET STREET NO 677 | AddressLine1 |
| City | SAN FRANCISCO | City |
| State | CA | State |
| ZIP Code | 94102 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MARY A ROGIER | Name |
| Title | PRESIDENT | Title |
| Phone | 4153928216 | Phone |
| Date Signed | 2013-04-30 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | ROBERT A DOCILI | Name |
| PTIN | P00303463 | PTIN |
| Phone | 4157810793 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | MARY A ROGIER | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 870 MARKET STREET NO 677 | AddressLine1 |
| City | SAN FRANCISCO | City |
| State | CA | State |
| ZIP Code | 94102 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 27815540 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.NCCLF.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1987 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | NCCLF PROVIDES FINANCING AND FINANCIAL EXPERTISE TO STRENGTHEN LOW-INCOME COMMUNITIES. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 13 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 10 | NbrIndependentVotingMembers |
| Total Nbr Employees | 32 | TotalNbrEmployees |
| Total Nbr Volunteers | 30 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 1640319 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 4073475 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 1884444 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 2614699 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 549052 | InvestmentIncomePriorYear |
| Investment Income Current Year | 1032155 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 208771 | OtherRevenuePriorYear |
| Other Revenue Current Year | -54638 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 4282586 | TotalRevenuePriorYear |
| Total Revenue Current Year | 7665691 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 1856772 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 2364576 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 244492 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1458229 | OtherExpensePriorYear |
| Other Expenses Current Year | 2461315 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 3315001 | TotalExpensesPriorYear |
| Total Expenses Current Year | 4825891 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 967585 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 2839800 | RevenuesLessExpensesCY |
| Total Assets BOY | 40614532 | TotalAssetsBOY |
| Total Assets EOY | 45042986 | TotalAssetsEOY |
| Total Liabilities BOY | 29422220 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 30489156 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 11192312 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 14553830 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | THE NORTHERN CALIFORNIA COMMUNITY LOAN FUND PROMOTES ECONOMIC JUSTICE AND ALLEVIATES POVERTY BY INCREASING THE FINANCIAL RESILIENCE AND SUSTAINABILITY OF COMMUNITY-BASED NONPROFITS AND ENTERPRISES.THROUGH FLEXIBLE FINANCIAL PRODUCTS AND SOUND ADVICE, WE CREATE OPPORTUNITIES TO MAKE SOCIALLY RESPONSIBLE INVESTMENTS THAT REVITALIZE NORTHERN CALIFORNIA COMMUNITIES. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 2661733 | Expense |
| Revenue | 1353623 | Revenue |
| Description | DIRECT LENDING: SINCE 1987, NCCLF HAS MADE 290 LOANS TOTALING $91.7 MILLION TO NONPROFITS SERVING LOW-INCOME COMMUNITIES IN NORTHERN CALIFORNIA, LEVERAGING OVER $1 BILLION IN ADDITIONAL PROJECT FUNDING. THESE LOANS HAVE HELPED CREATE OR PRESERVE 5,742 AFFORDABLE HOUSING UNITS FOR LOW-INCOME FAMILIES AND INDIVIDUALS, AND FINANCED OVER 1.5 MILLION SQUARE FEET OF NEIGHBORHOOD-SERVING NONPROFIT AND RETAIL SPACE. THESE LOANS HAVE ALSO HELPED CREATE OR PRESERVE 14,459 PERMANENT AND CONSTRUCTION JOBS, AND HELPED FINANCE PROJECTS BY ORGANIZATIONS THAT SERVE OVER 703,000 INDIVIDUALS. AT THE END OF FY12, NCCLF MANAGED A PORTFOLIO OF 40 LOANS WORTH $20.8 MILLION TO 37 NONPROFIT AND COMMUNITY-ORIENTED ORGANIZATIONS. DURING THE COURSE OF FY12, NCCLF CLOSED 19 LOANS TOTALING $13,520,374. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 974021 | Expense |
| Revenue | 231171 | Revenue |
| Description | CONSULTING AND TRAINING: SINCE THE INCEPTION OF OUR CONSULTING AND TRAINING PROGRAM, NCCLF HAS PROVIDED 311 CONSULTING ENGAGEMENTS IN REAL ESTATE AND NONPROFIT FINANCIAL MANAGEMENT, AND SERVED 1,420 ORGANIZATIONS THROUGH WORKSHOPS ON THESE TOPICS. DURING FY12, THE PROGRAM COMPLETED 44 CONSULTING ENGAGEMENTS, AND REACHED 159 ORGANIZATIONS THROUGH WORKSHOPS. IN ADDITION, THE CONSULTING & TRAINING PROGRAM HOSTS ORGSPACES.ORG, ITS ONLINE REAL ESTATE RESOURCE AND MATCHMAKING SERVICE. THIS PROGRAM ALSO MANAGES SEVERAL TARGETED GRANT PROGRAMS FOR VARIOUS THIRD PARTIES AND DISBURSED GRANTS TOTALING $11,363 IN FY12. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 302166 | Expense |
| Description | CAPITALIZATION: NCCLF WAS FOUNDED BY COMMUNITY RESIDENTS AS A VEHICLE TO CHANNEL CAPITAL FROM SOCIALLY RESPONSIBLE AND MISSION MOTIVATED INVESTORS TO PROJECTS THAT BENEFIT LOW INCOME PEOPLE. AT THE END OF FY12 INVESTMENTS MADE BY BANKS, FOUNDATIONS, GOVERNMENT ENTITIES, INDIVIDUALS, RELIGIOUS ORGANIZATIONS, NONPROFIT ORGANIZATIONS AND HOSPITAL SYSTEMS INTO OUR REVOLVING LOAN FUND TOTALED $27,842,063. | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 418771 | Expense |
| Revenue | 1029905 | Revenue |
| Description | NEW MARKETS TAX CREDIT: NCCLF HAS $60 MILLION IN NEW MARKETS TAX CREDIT (NMTC) ALLOCATIONS FOR USE IN OUR 46 NORTHERN AND CENTRAL CALIFORNIA COUNTIES. THE TAX CREDITS ALLOW US TO MAKE INVESTMENT CAPITAL AVAILABLE TO BUSINESSES AND NONPROFITS IN QUALIFYING LOW-INCOME COMMUNITIES, CREATING JOBS AND SPURRING ADDITIONAL ECONOMIC DEVELOPMENT. DURING FY12, NCCLF PROVIDED $25.5M OF ALLOCATION TO FINANCE THREE SEPARATE PROJECTS. NCCLF'S $60M IN ALLOCATION HAS HELPED TO CREATE OR PRESERVE 2,294 JOBS, CREATED 167,000 SQUARE FEET OF COMMUNITY FACILITY SPACE, HELPED TO DEVELOP 36 UNITS OF AFFORDABLE HOUSING AND LEVERAGED AN ADDITIONAL $105M IN PRIVATE INVESTMENT. OVER 176,000 WILL BE SERVED BY THE PROJECTS DEVELOPMENT WITH THESE FUNDS. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 418771 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Rev | 1029905 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 4356691 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 1 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 1 | RelatedOrgControlledEntity |
| Transaction Related Entity | 1 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 136 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 32 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 13 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 10 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | C LEA SALEM | NamePerson |
| Telephone Number | 4153928216 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 870 MARKET ST SUITE 677 | AddressLine1 |
| City | SAN FRANCISCO | City |
| State | CA | State |
| ZIP Code | 94102 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (18 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| KIRKE WILSON | |||||||
| BOARD CHAIR | 2.00 | X | X | 0 | 0 | 0 | |
| ANN CAMERON | |||||||
| BOARD VICE-CHAIR | 2.00 | X | X | 0 | 0 | 0 | |
| LYDIA TAN | |||||||
| TREASURER | 2.00 | X | X | 0 | 0 | 0 | |
| MARGARET STONE | |||||||
| SECRETARY | 2.00 | X | X | 0 | 0 | 0 | |
| ELIZABETH BOARDMAN | |||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | ||
| ANDRE MADIERA | |||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | ||
| AMY RASSEN | |||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | ||
| ANN HATCH | |||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | ||
| PATRICIA GOPAUL | |||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | ||
| REGINA DAVIS | |||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | ||
| ILANA SCHATZ | |||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | ||
| ANNA YEE | |||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | ||
| JOHN SEDLANDER | |||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | ||
| MOY ENG | |||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | ||
| LINDA BOESSENECKER | |||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | ||
| MARY ROGIER | |||||||
| PRESIDENT | 40.00 | X | 141353 | 0 | 18514 | ||
| C LEA SALEM | |||||||
| DIRECTOR OF FINANCE & ADMINISTRATION | 40.00 | X | 100524 | 0 | 13012 | ||
| JOANNE LEE | |||||||
| DIRECTOR OF FINANCIAL CONSULTING | 40.00 | 100109 | 0 | 5170 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 341986 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 36696 | TotalOtherCompensation |
| Number Individuals GT100 K | 3 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Fundraising Events | 86725 | FundraisingEvents |
| Government Grants | 1240521 | GovernmentGrants |
| All Other Contributions | 2746229 | AllOtherContributions |
| Noncash Contributions | 70774 | NoncashContributions |
| Total Contributions | 4073475 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| INTEREST ON COMMUNITY | 522200 | 1093165 | 1093165 |
| NMTC PROGRAM FEES | 522200 | 1027344 | 1027344 |
| LOAN FEES | 522200 | 260458 | 260458 |
| CONSULTING AND FISCAL | 541900 | 233732 | 233732 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 2614699 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 425893 | TotalRevenueColumn |
| Exclusion | $425,893 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 19698532 | Securities |
| Other | 991566 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 19482948 | Securities |
| Other | 600888 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 215584 | Securities |
| Other | 390678 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 606262 | TotalRevenueColumn |
| Exclusion | $606,262 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 11375 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 86725 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 66013 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -54638 | TotalRevenueColumn |
| Exclusion | -$54,638 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 7665691 | TotalRevenueColumn |
| Related Or Exempt Function Income | 2614699 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $977,517 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 304040 | Total |
| Program Services | 214774 | ProgramServices |
| Management And General | 65490 | ManagementAndGeneral |
| Fundraising | 23776 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1640262 | Total |
| Program Services | 1471613 | ProgramServices |
| Management And General | 40328 | ManagementAndGeneral |
| Fundraising | 128321 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 87026 | Total |
| Program Services | 75622 | ProgramServices |
| Management And General | 4623 | ManagementAndGeneral |
| Fundraising | 6781 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 186961 | Total |
| Program Services | 162661 | ProgramServices |
| Management And General | 9837 | ManagementAndGeneral |
| Fundraising | 14463 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 146287 | Total |
| Program Services | 126871 | ProgramServices |
| Management And General | 7973 | ManagementAndGeneral |
| Fundraising | 11443 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21012 | Total |
| Program Services | 19170 | ProgramServices |
| Management And General | 1842 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 37529 | Total |
| Program Services | 32411 | ProgramServices |
| Management And General | 1986 | ManagementAndGeneral |
| Fundraising | 3132 | Fundraising |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 41732 | Total |
| Management And General | 41732 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 146966 | Total |
| Program Services | 136699 | ProgramServices |
| Management And General | 7153 | ManagementAndGeneral |
| Fundraising | 3114 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 48321 | Total |
| Program Services | 41405 | ProgramServices |
| Management And General | 1933 | ManagementAndGeneral |
| Fundraising | 4983 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 95551 | Total |
| Program Services | 77666 | ProgramServices |
| Management And General | 10424 | ManagementAndGeneral |
| Fundraising | 7461 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 47823 | Total |
| Program Services | 41177 | ProgramServices |
| Management And General | 2579 | ManagementAndGeneral |
| Fundraising | 4067 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 210818 | Total |
| Program Services | 183919 | ProgramServices |
| Management And General | 10437 | ManagementAndGeneral |
| Fundraising | 16462 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 33101 | Total |
| Program Services | 26870 | ProgramServices |
| Management And General | 3221 | ManagementAndGeneral |
| Fundraising | 3010 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 46862 | Total |
| Program Services | 32088 | ProgramServices |
| Management And General | 8622 | ManagementAndGeneral |
| Fundraising | 6152 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 633642 | Total |
| Program Services | 633642 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 32232 | Total |
| Program Services | 27753 | ProgramServices |
| Management And General | 1738 | ManagementAndGeneral |
| Fundraising | 2741 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 38802 | Total |
| Program Services | 34059 | ProgramServices |
| Management And General | 4120 | ManagementAndGeneral |
| Fundraising | 623 | Fundraising |
Other Expenses OtherExpenses (2 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| PROVISION FOR LOAN LOSS | 952209 | 952209 | ||
| FEES AND LICENSES | 67665 | 66082 | 670 | 913 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7050 | Total |
| Fundraising | 7050 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4825891 | Total |
| Program Services | 4356691 | ProgramServices |
| Management And General | 224708 | ManagementAndGeneral |
| Fundraising | 244492 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 144173 | BOY |
| EOY | 352805 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9135300 | BOY |
| EOY | 9098772 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 150000 | BOY |
| EOY | 75000 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 263669 | BOY |
| EOY | 310216 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15247928 | BOY |
| EOY | 18708918 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 55491 | BOY |
| EOY | 70078 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 213946 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 177806 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 52613 | BOY |
| EOY | 36140 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12708258 | BOY |
| EOY | 13765961 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 454107 | BOY |
| EOY | 696388 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3778 | BOY |
| EOY | 6488 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2399215 | BOY |
| EOY | 1922220 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 40614532 | BOY |
| EOY | 45042986 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 153423 | BOY |
| EOY | 342512 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 384385 | BOY |
| EOY | 599132 | EOY |
Loans From Officers Directors LoansFromOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 139000 | BOY |
| EOY | 140314 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 27001500 | BOY |
| EOY | 27703063 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1743912 | BOY |
| EOY | 1704135 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 29422220 | BOY |
| EOY | 30489156 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10960509 | BOY |
| EOY | 14325748 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 231803 | BOY |
| EOY | 228082 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11192312 | BOY |
| EOY | 14553830 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 40614532 | BOY |
| EOY | 45042986 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 2839800 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 521718 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 1 | FederalGrantAuditRequired |
| Federal Grant Audit Performed | 1 | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2052027 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 2620814 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1883370 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1640319 | CurrentTaxYearMinus1Year |
| Current Tax Year | 4073475 | CurrentTaxYear |
| Total | 12270005 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2052027 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 2620814 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1883370 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1640319 | CurrentTaxYearMinus1Year |
| Current Tax Year | 4073475 | CurrentTaxYear |
| Total | 12270005 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amounts Subst Contributors Total | 2850073 | AmountsSubstContributorsTotal |
| Public Support Total170 | 9419932 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 473674 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 596394 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 436732 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 496882 | CurrentTaxYearMinus1Year |
| Current Tax Year | 425893 | CurrentTaxYear |
| Total | 2429575 | Total |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 87550 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus2 Years | 13106 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 249196 | CurrentTaxYearMinus1Year |
| Current Tax Year | 11375 | CurrentTaxYear |
| Total | 361227 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 15060807 | TotalSupport |
| Gross Receipts From Admissions Etc | 8159217 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.62550 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.64420 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
| General Explanation | SCHEDULE A, PART IV, SUPPLEMENTAL INFORMATION: PART II, SECTION B, LINE 10, COLUMN (E) 2011: OTHER INCOME COMPRISES FUNDRAISING EVENT REVENUE OF $11,375. | GeneralExplanation |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 13745 | OtherCostOrOtherBasis |
| Depreciation | 5266 | Depreciation |
| Book Value | 8479 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 200201 | OtherCostOrOtherBasis |
| Depreciation | 172540 | Depreciation |
| Book Value | 27661 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 36140 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| FUNDS HELD IN TRUST | $1,474,481 |
| ACCRUED INTEREST PAYABLE | $229,654 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 1704135 | TotalOfAmounts |
| Total Revenue | 7665691 | TotalRevenue |
| Total Expenses | 4825891 | TotalExpenses |
| Excess Or Deficit For Year | 2839800 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 521718 | NetUnrealizedGLOnInvestments |
| Total Adjustments | 521718 | TotalAdjustments |
| Excess Or Deficit Per FS | 3361518 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 7692745 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 521718 | NetUnrealizedGainsInvestments |
| Donated Srvc And Use Of Facilities | 178975 | DonatedSrvcAndUseOfFacilities |
| Other Revenues | -633642 | OtherRevenues |
| Revenue Not Rptd F990 | 67051 | RevenueNotRptdF990 |
| Revenue Subtotal | 7625694 | RevenueSubtotal |
| Investment Expenses Not Included | 39997 | InvestmentExpensesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 39997 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 7665691 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 4331227 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 178975 | DonatedServicesUseOfFacilities |
| Expenses Not Rptd F990 | 178975 | ExpensesNotRptdF990 |
| Expenses Subtotal | 4152252 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 39997 | InvestmentExpensesNotIncluded2 |
| Other Expenses Not Included | 633642 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 673639 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 4825891 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X: | NCCLF IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND THE RELATED CALIFORNIA CODE SECTIONS. WITH FEW EXCEPTIONS, NCCLF IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE INTERNAL REVENUE SERVICE FOR TAX YEARS ENDING SEPTEMBER 30, 2008 AND BEFORE. SIMILARLY, NCCLF IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE CALIFORNIA FRANCHISE TAX BOARD FOR YEARS ENDING SEPTEMBER 30, 2007 AND BEFORE. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | INTEREST EXPENSE -633,642. | |
| PART XIII, LINE 4B - OTHER ADJUSTMENTS: | INTEREST EXPENSE 633,642. |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | 25TH ANNIV. | NameOfEvent1 |
| Gross Receipts Event1 | 98100 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 86725 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 11375 | GrossRevenueEvent1 |
| Rent Facility Costs Event1 | 15179 | RentFacilityCostsEvent1 |
| Food And Beverage Event1 | 21716 | FoodAndBeverageEvent1 |
| Entertainment Event1 | 13124 | EntertainmentEvent1 |
| Other Direct Expenses Event1 | 15994 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 98100 | GrossReceiptsTotal |
| Charitable Contributions Total | 86725 | CharitableContributionsTotal |
| Gross Revenue Total Events | 11375 | GrossRevenueTotalEvents |
| Rent Facility Costs Total Events | 15179 | RentFacilityCostsTotalEvents |
| Food And Beverage Total Events | 21716 | FoodAndBeverageTotalEvents |
| Entertainment Total Events | 13124 | EntertainmentTotalEvents |
| Other Direct Expenses Total Events | 15994 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 66013 | DirectExpenseSummaryEvents |
| Net Income Summary | -54638 | NetIncomeSummary |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | MARY ROGIER | NamePerson |
| Base Compensation Filing Org | 135853 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 5500 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 5741 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 12773 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 159867 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule L IRS990ScheduleL
Loan Table LoanTable (4 entries)
| Loan To OrganizationLoanToOrganization | Original PrincipalOriginalPrincipalAmount | Balance DueBalanceDue | DefaultDefault | Approved By BoardApprovedByBoard | Written AgreementWrittenAgreement |
|---|---|---|---|---|---|
| MARY A ROGIER | |||||
| X | $3,000 | 3000 | 0 | 1 | 1 |
| ILANA SCHATZ | |||||
| X | $75,000 | 75000 | 0 | 1 | 1 |
| PATRICIA GOPAUL | |||||
| X | $5,000 | 5075 | 0 | 1 | 1 |
| ELIZABETH BOARDMAN | |||||
| X | $56,000 | 57239 | 0 | 1 | 1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | 140314 | TotalBalanceDue |
Form990 Schedule L Part V Form990ScheduleLPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | SCHEDULE L, PART II, LOANS FROM INTERESTED PERSONS: | Identifier |
| Explanation | THE NORTHERN CALIFORNIA COMMUNITY LOAN FUND OPERATES A REVOLVING LOAN FUND THAT PROVIDES SOCIALLY MOTIVATED INVESTORS WITH AN OPPORTUNITY TO HELP NONPROFIT ORGANIZATIONS PROVIDE AFFORDABLE HOUSING, ESSENTIAL COMMUNITY FACILITIES AND VITAL HUMAN SERVICES. QUALIFIED INSTITUTIONS AND INDIVIDUALS INVEST IN THE FORM OF FIXED RATE LOANS. NCCLF AGGREGATES THESE LOANS INTO A CAPITAL POOL WHICH WE USE TO FINANCE APPROPRIATE COMMUNITY AND ECONOMIC DEVELOPMENT PROJECTS.AT THE END OF FY2012, NCCLF HAD 214 LOANS IN THIS POOL FROM BANKS, CORPORATIONS, INDIVIDUALS, RELIGIOUS GROUPS, HEALTH SYSTEMS AND NONPROFIT ORGANIZATIONS. THE PRESIDENT AND THREE DIRECTORS CHOSE TO SUPPORT NCCLF'S MISSION BY LENDING MONEY TO THE ORGANIZATION'S CAPITAL POOL. THESE LOANS WERE ACCEPTED ON TERMS THAT CONFORM TO NCCLF'S STANDARD POLICIES FOR ACCEPTING LOANS INTO THE INVESTMENT POOL; THEY DID NOT REQUIRE SPECIAL APPROVAL FROM THE BOARD OF DIRECTORS. DURING FY2012, NCCLF HAD OUTSTANDING NOTES AS FOLLOWS:MARY A. ROGIERPRESIDENTLOAN MADE TO NCCLF: $3,000 AT 0%ILANA SCHATZBOARD MEMBERLOAN MADE TO NCCLF: $75,000 AT 0%ELIZABETH BOARDMANBOARD MEMBERLOANS MADE TO NCCLF: $50,000 AT 3%, $6,000 AT 2.5%PATRICIA GOPAULBOARD MEMBERLOAN MADE TO NCCLF: $5,000 AT 2% | Explanation |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 4903 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FMV-DATE OF CONTRIBUTION | MethodOfDeterminingRevenues |
Food Inventory FoodInventory
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 3 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 17448 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FMV-DATE OF CONTRIBUTION | MethodOfDeterminingRevenues |
Other Non Cash Contributions Table OtherNonCashContributionsTable (2 entries)
| Non Cash CheckboxNonCashCheckbox | DescriptionDescription | Number Of ContributionsNumberOfContributions | Noncash Contribs Rptd F990NoncashContribsRptdF990 | Method Of Determining RevenuesMethodOfDeterminingRevenues |
|---|---|---|---|---|
| X | SOFTWARE LICENSES | 5 | 47823 | FMV-DATE OF CONTRIBUTION |
| X | PHOTOBOOTH | 1 | 600 | FMV-DATE OF CONTRIBUTION |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 1 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Form990 Schedule M Part II Form990ScheduleMPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | METHOD FOR DETERMINING NUMBER OF CONTRIBUTORS: | Identifier |
| Return Reference | PART I, COLUMN (B): | ReturnReference |
| Explanation | COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTORS. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | ALL BOARD MEMBERS RECEIVE A COPY OF THE FORM 990 BEFORE IT IS FILED. BOARD MEMBERS ARE ENCOURAGED TO REVIEW THE FORM 990 AND FORWARD THEIR QUESTIONS TO THE DIRECTOR OF FINANCE & ADMINISTRATION OR TO NCCLF'S ACCOUNTING FIRM WHO ADDRESSES THESE QUESTIONS. THE FINANCE COMMITTEE REVIEWS THE FORM IN DETAIL PRIOR TO FILING AND RECOMMENDS THE FILING OF THE RETURN TO THE FULL BOARD OF DIRECTORS. | |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL STAFF AND BOARD MEMBERS COMPLETE A DISCLOSURE FORM ANNUALLY. DISCUSSION AND DISCLOSURE ARE INCLUDED IN REGULAR BOARD AND COMMITTEE MEETINGS, AS APPROPRIATE. IF AN ACTUAL CONFLICT EXISTS, THE PERSON INVOLVED IS TO RECUSE THEMSELVES FROM TAKING ACTION ON THE TRANSACTION. | |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD OF DIRECTORS CONDUCTS A REVIEW OF THE PRESIDENT'S PERFORMANCE. THE BOARD REVIEWS COMPARABLE SALARY DATA REGARDING PAY FOR NONPROFIT EXECUTIVE DIRECTORS AT OTHER COMMUNITY LOAN FUNDS. THE FINANCE COMMITTEE REVIEWS COMPARABLE SALARY DATA REGARDING PAY FOR CHIEF FINANCIAL OFFICERS AT OTHER NONPROFIT AND COMMUNITY DEVELOPMENT ORGANIZATIONS. | |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. | |
| FORM 990, PART XI, LINE 5: | NET UNREALIZED GAINS ON INVESTMENTS: 521,718. | CHANGES IN NET ASSETS OR FUND BALANCES: |
Schedule R IRS990ScheduleR
Form990 Schedule R Part III Form990ScheduleRPartIII (7 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivityPrimaryActivity | Legal Domicile StateLegalDomicileState | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Predominant Income TypePredominantIncomeType | Share Of Total IncomeShareOfTotalIncome | Share Of EOY AssetsShareOfEOYAssets | Disproportionate AllocationsDisproportionateAllocations | General Or Managing PartnerGeneralOrManagingPartner | Percentage OwnershipPercentageOwnership |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| NORTHERN CALIFORNIA COMMUNITY LOAN FUND NMTC SUB-CDE I LLC | |||||||||||||
| 870 MARKET STREET SUITE 677 | SAN FRANCISCO | CA | 94102 | 263763872 | NEW MARKETS TAX CREDIT | CA | NORTHERN CALIFORNIA COMMUNITY LOAN FUND | RELATED | 102030 | 2541 | 0 | 1 | 0.00010 |
| NORTHERN CALIFORNIA COMMUNITY LOAN FUND NMTC SUB-CDE II LLC | |||||||||||||
| 870 MARKET STREET SUITE 677 | SAN FRANCISCO | CA | 94102 | 263764098 | NEW MARKETS TAX CREDIT | CA | NORTHERN CALIFORNIA COMMUNITY LOAN FUND | RELATED | 44375 | 889 | 0 | 1 | 0.00010 |
| NORTHERN CALIFORNIA COMMUNITY LOAN FUND NMTC SUB-CDE III LLC | |||||||||||||
| 870 MARKET STREET SUITE 677 | SAN FRANCISCO | CA | 94102 | 263764155 | NEW MARKETS TAX CREDIT | CA | NORTHERN CALIFORNIA COMMUNITY LOAN FUND | RELATED | 225900 | 736 | 0 | 1 | 0.00010 |
| NORTHERN CALIFORNIA COMMUNITY LOAN FUND NMTC SUB-CDE IV LLC | |||||||||||||
| 870 MARKET STREET SUITE 677 | SAN FRANCISCO | CA | 94102 | 263764212 | NEW MARKETS TAX CREDIT | CA | NORTHERN CALIFORNIA COMMUNITY LOAN FUND | RELATED | 181093 | 761 | 0 | 1 | 0.00010 |
| NORTHERN CALIFORNIA COMMUNITY LOAN FUND NMTC SUB-CDE V LLC | |||||||||||||
| 870 MARKET STREET SUITE 677 | SAN FRANCISCO | CA | 94102 | 263764429 | NEW MARKETS TAX CREDIT | CA | NORTHERN CALIFORNIA COMMUNITY LOAN FUND | RELATED | 320694 | 1065 | 0 | 1 | 0.00010 |
| NORTHERN CALIFORNIA COMMUNITY LOAN FUND NMTC SUB-CDE VI LLC | |||||||||||||
| 870 MARKET STREET SUITE 677 | SAN FRANCISCO | CA | 94102 | 263765259 | NEW MARKETS TAX CREDIT | CA | NORTHERN CALIFORNIA COMMUNITY LOAN FUND | RELATED | -800 | 0 | 1 | 0.99000 | |
| CHASE NMTC RICHMOND MARITIME INV FD LLC | |||||||||||||
| 870 MARKET STREET SUITE 677 | SAN FRANCISCO | CA | 94102 | 273428752 | NEW MARKETS TAX CREDIT | CA | NORTHERN CALIFORNIA COMMUNITY LOAN FUND | RELATED | -4 | 886 | 0 | 1 | 0.00010 |
Form990 Schedule R Part IV Form990ScheduleRPartIV
Name Of Related Org NameOfRelatedOrg
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NCCLF MEMBERCO LLC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 870 MARKET STREET SUITE 677 | AddressLine1 |
| City | SAN FRANCISCO | City |
| State | CA | State |
| ZIP Code | 94102 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 263779521 | EIN |
| Primary Activity | NEW MARKETS TAX CREDIT | PrimaryActivity |
| Legal Domicile State | CA | LegalDomicileState |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NORTHERN CALIFORNIA COMMUNITY LOAN FUND | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Entity | C | TypeOfEntity |
| Share Of Total Income | -800 | ShareOfTotalIncome |
| Share Of EOY Assets | 800 | ShareOfEOYAssets |
| Percentage Ownership | 1.00000 | PercentageOwnership |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 1 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 1 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 1 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable
Name Of Other Organization NameOfOtherOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NCCLF NMTC SUB-CDE I LLC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | K | TransactionType |
| Amount Involved | 102000 | AmountInvolved |
| Method Of Amt Determination | CONTRACT | MethodOfAmtDetermination |
Form990 Schedule R Part VII Form990ScheduleRPartVII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | SCHEDULE R, PART III | ReturnReference |
| Explanation | NORTHERN CALIFORNIA COMMUNITY LOAN FUND ("NCCLF") IS A CALIFORNIA NONPROFIT PUBLIC BENEFIT ORGANIZATION, A CERTIFIED COMMUNITY DEVELOPMENT FINANCIAL INSTITUTION ("CDFI") AND A CERTIFIED COMMUNITY DEVELOPMENT ENTITY ("CDE"). THE CDE APPLIED FOR AND RECEIVED AN ALLOCATION OF NEW MARKETS TAX CREDIT ("NMTC") AUTHORITY UNDER SECTION 45D OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED (THE "CODE"), IN ROUNDS 6, 7 AND 8 TOTALING $60,000,00 (THE "ALLOCATION"). THE CDE AWARDEE (THE "ALLOCATEE") ENTERED INTO ALLOCATION AGREEMENTS WITH THE CDFI FUND WITH EFFECTIVE DATES OF FEBRUARY 2009, DECEMBER 2009 AND MARCH 2011, RESPECTIVELY. UNDER THE RULES OF THE NMTC PROGRAM, NCCLF AS A NONPROFIT CORPORATION MUST CREATE AND CONDUCT ITS NEW MARKETS PROGRAM THROUGH ONE OR MORE FOR-PROFIT CORPORATIONS OR LIMITED LIABILITY COMPANIES (HEREINAFTER THE "LLC"). THE LLC IS TYPICALLY REFERRED TO AS A "SUBSIDIARY", HOWEVER THE TERM "SUBSIDIARY" IS USED VERY DIFFERENTLY IN THE NEW MARKETS CREDIT PROGRAM THAN IT IS IN NORMAL CORPORATE FINANCE AND ACCOUNTING. IN THE NMTC PROGRAM, THE ECONOMIC INVESTMENT IN THIS "SUBSIDIARY" LLC IS MADE 99.99% BY A THIRD PARTY INVESTOR; AND THAT INVESTOR WILL RECEIVE ALL OF THE TAX BENEFITS. THE TERM "SUBSIDIARY" IS USED BY THE CDFI FUND TO SIGNIFY A RELATIONSHIP WHERE THE NEW FOR-PROFIT LLC IS MANAGED BY THE ALLOCATEE (NCCLF) AND WHERE THE ALLOCATEE HAS SUFFICIENT CONTROL OVER THE OPERATIONS AND INVESTMENTS OF THE FOR-PROFIT LLC TO KEEP THE LLC IN COMPLIANCE WITH THE NEW MARKETS PROGRAM RULES. THE CDFI FUND HAS ESTABLISHED RULES TO DETERMINE WHAT CONSTITUTES CONTROL BUT, IN GENERAL, CONTROL MEANS (I) MAINTAINING MANAGEMENT CONTROL BY EITHER ACTING AS MANAGER OR OWNING A MAJORITY INTEREST AND (II) MAINTAINING INVESTMENT CONTROL (VETO POWER) OVER THE QUALIFIED LOW-INCOME COMMUNITY INVESTMENTS ("QLICIS") MADE BY THE SUBSIDIARY CDE. IT IS COMMON IN COMMUNITY DEVELOPMENT FINANCING, SUCH AS IN FINANCING OF AFFORDABLE HOUSING, NEW MARKETS LENDING, AND HISTORIC PRESERVATION, FOR NONPROFITS TO BE MANAGING MEMBERS OR GENERAL PARTNERS OF A FOR-PROFIT ENTITY. THE LLC HAS BEEN FORMED WITH A MISSION CONSISTENT WITH THE NONPROFIT'S EXEMPT PURPOSE, AND WILL OPERATE WITHIN THE CONSTRAINTS OF THE FEDERAL NMTC PROGRAM. IN ADDITION, THE LLC CREATED TO ACT AS CONDUIT LENDER UNDER THE NMTC PROGRAM DOES NOT HAVE A SEPARATE BOARD OF DIRECTORS. ALL DECISIONS FOR THE LLC ARE MADE BY THE MEMBERS. NCCLF IS THE MANAGING MEMBER OF THE LLC, AND ALL ACTIONS OF THE LLC IN MAKING AND HOLDING LOANS TO BORROWERS ARE MANAGED BY NCCLF UNDER THE LLC'S OPERATING AGREEMENT WITH AN INVESTOR. ACTIONS BY NCCLF IN THIS CAPACITY, LIKE ALL ITS OTHER LOAN ACTIVITY TO BORROWERS, ARE MANAGED BY THE STAFF AND OFFICERS OF NCCLF UNDER THE DIRECTION OF THE BOARD OF DIRECTORS OF NCCLF. | Explanation |