Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 1d · Related organizations

  $818,362

• 1e · Government grants (contributions)

  $7,347,841

• 1f · All other contributions, gifts and grants

  $924,190

• 2a · Program service revenue: DEVELOPMENT FEE REVENUE

  total $5,741,521 · related or exempt $5,741,521

• 2b · Program service revenue: MISCELLANEOUS

  total $578,609 · related or exempt $578,609

• 2c · Program service revenue: PROGRAM REVENUE

  total $312,659 · related or exempt $312,659

• 2d · Program service revenue: INTEREST LOANS AFFORDABLE

  total $176,316 · related or exempt $176,316

• 2e · Program service revenue: INCOME FROM AFFORDABLE HOUSING OP

  total $106,625 · related or exempt $106,625

• 3 · Investment income

  total $15,386 · related or exempt $15,386

• 6a · Gross rents

  real property $1,123,130

• 6b · Less rental expenses

  real property $1,432,319

• 6c · Rental income or loss

  real property -$309,189

• 6d · Net rental income or loss

  total -$309,189 · related or exempt -$309,189

• 7a · Gross sales of assets other than inventory

  other assets $63,886

• 7b · Less cost or other basis and sales expenses

  other assets $0

• 7c · Gain or loss

  other assets $63,886

• 7d · Net gain or loss

  total $63,886 · excluded $63,886

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $961,564 · program services $961,564

• 2 · Grants to domestic individuals

  total $91,700 · program services $91,700

• 5 · Compensation of officers, directors and key employees

  total $900,458 · program services $638,848 · management and general $234,339 · fundraising $27,271

• 7 · Other salaries and wages

  total $1,143,853 · program services $813,687 · management and general $295,254 · fundraising $34,912

• 9 · Other employee benefits

  total $207,772 · program services $145,005 · management and general $57,755 · fundraising $5,012

• 10 · Payroll taxes

  total $125,244 · program services $83,818 · management and general $37,285 · fundraising $4,141

• 11b · Fees: legal

  total $248,121 · program services $225,099 · management and general $22,156 · fundraising $866

• 11c · Fees: accounting

  total $127,295 · program services $10,495 · management and general $116,800

• 12 · Advertising and promotion

  total $33,947 · program services $7,223 · management and general $26,724

• 13 · Office expenses

  total $46,575 · program services $7,755 · management and general $38,820

• 16 · Occupancy

  total $107,094 · program services $26,926 · management and general $80,168

• 20 · Interest

  total $1,983 · program services $65 · management and general $1,918

• 22 · Depreciation, depletion and amortization

  total $75,425 · program services $75,425

• 23 · Insurance

  total $66,002 · program services $27,148 · management and general $38,854

• 24a · Other expenses: PROGRAM SERVICES

  total $831,005 · program services $726,396 · management and general $104,609

• 24b · Other expenses: CONTRACTED SERVICES

  total $468,470 · program services $116,997 · management and general $351,473

• 24c · Other expenses: ADMINISTRATIVE

  total $107,832 · program services $17,603 · management and general $89,679 · fundraising $550

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $2,929,930 · end of year $2,938,579

• 4 · Accounts receivable

  beginning of year $3,512,347 · end of year $882,017

• 9 · Prepaid expenses and deferred charges

  beginning of year $24,073 · end of year $28,860

• 10a · Land, buildings and equipment: cost or other basis

  $15,329,909

• 10b · Land, buildings and equipment: accumulated depreciation

  $5,351,154

• 10c · Land, buildings and equipment, net

  beginning of year $10,941,733 · end of year $9,978,755

• 11 · Investments: publicly traded securities

  beginning of year $791,976 · end of year $340,989

• 12 · Investments: other securities

  beginning of year $710,924 · end of year $368,634

• 15 · Other assets

  beginning of year $20,217,631 · end of year $31,959,129

• 17 · Accounts payable and accrued expenses

  beginning of year $1,169,065 · end of year $874,686

• 19 · Deferred revenue

  beginning of year $67,248 · end of year $0

• 23 · Secured mortgages and notes payable

  beginning of year $7,101,407 · end of year $7,093,280

• 25 · Other liabilities

  beginning of year $2,590,303 · end of year $96,540

• 27 · Net assets without donor restrictions

  beginning of year $28,200,591 · end of year $38,432,457

The filer's explanations (Part III)

PART I, LINE 3

THE BOARD APPOINTS THE CHIEF EXECUTIVE OFFICER AND SETS HIS OR HER COMPENSATION. THERE WAS NO TURNOVER IN THIS POSITION IN THE PAST YEAR. THE CHIEF EXECUTIVE OFFICER RECEIVED A COST OF LIVING INCREASE THAT WAS THE SAME PERCENTAGE AS OTHER EMPLOYEES OF THE ORGANIZATION. AT THE TIME THE CHIEF EXECUTIVE OFFICER WAS INITIALLY HIRED, THE RESPONSIBLE MEMBERS OF THE BOARD OF DIRECTORS CONSULTED WITH THE ASSOCIATED: JEWISH COMMUNITY FEDERATION OF BALTIMORE ON SETTING AN APPROPRIATE SALARY THAT WAS COMMENSURATE WITH THE POSITION'S DUTIES AND RESPONSIBILITIES AND WITHIN A RELEVANT RANGE OF OTHER AGENCIES AND ORGANIZATIONS OF THE ASSOCIATED. THE CHIEF EXECUTIVE OFFICER (CEO) IS RESPONSIBLE FOR HIRING OTHER EXECUTIVES AND TOP MANAGEMENT OFFICIALS. WHEN THERE IS TURNOVER IN A TOP MANAGEMENT POSITION, THE CEO UTILIZES ONE OR MORE SALARY SURVEYS AND OTHER INFORMATION ABOUT SIMILAR POSITIONS (IF SUCH SIMILAR POSITIONS EXIST) AT AGENCIES AND ORGANIZATIONS OF THE ASSOCIATED TO DETERMINE AN APPROPRIATE LEVEL OF COMPENSATION.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

• HARRY AND JEANETTE WEINBERG VILLAGE II

  SENIOR LIVING · MD · income -$254,785 · assets $6,142,577

  Directly controlled by COMPREHENSIVE HOUSING ASSISTANCE INC

• HARRY AND JEANETTE WEINBERG VILLAGE IV

  SENIOR LIVING · MD

• CHAI-FALLSTAFF LLC

  AFFORDABLE FA · MD

• CHAI-FALLSTAFF LP

  LOWINCOME HOU · MD · income -$64,402 · assets $2,771,460

  Directly controlled by COMPREHENSIVE HOUSING ASSISTANCE INC

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

• COMMUNITY LIFE MANAGEMENT LLC

  PROPERTY MGMT · MD

  Directly controlled by CHAI

• NEW PARKMAN HOUSING LP

  LOWINCOME HOU · MD

• MANHATTAN PARK APARTMENTS LP

  LOWINCOME HOU · MD

• H & J WEINBERG VILLAGE IV

  LOWINCOME HOU · MD

• H & J WEINBERG VILLAGE V

  LOWINCOME HOU · MD

• MANOR WEST LIMITED PARTNERSHIP

  LOWINCOME HOU · MD

• MANOR SOUTH LIMITED PARTNERSHIP

  LOWINCOME HOU · MD

  Directly controlled by CHAI

• MANOR EAST LIMITED PARTNERSHIP

  LOWINCOME HOU · MD

• NEW WEINBERG PLACE LP

  LOWINCOME HOU · MD

• WOODLAND GARDENS I LIMITED PARTNERSHIP

  LOWINCOME HOU · MD

• WOODLAND GARDENS II LIMITED PARTNERSHIP

  LOWINCOME HOU · MD

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

• HARRY AND JEANETTE WEINBERG VILLAGE V

  C · LOWINCOME HOU · MD · 100% owned · share of income -$50 · share of assets $5,254,964 · controlled entity

  Directly controlled by CHAI

• MANOR SOUTH LLC

  C · LOWINCOME HOU · MD · 100% owned · share of income -$64 · share of assets $500,676 · controlled entity

  Directly controlled by CHAI

• BALTIMORE MANHATTAN CORPORATION

  C · LOWINCOME HOU · MD · 100% owned · share of income $11 · share of assets $7,261,505 · controlled entity

  Directly controlled by CHAI

• MANOR WEST LLC

  C · LOWINCOME HOU · MD

• WOODLAND GARDENS GP LLC

  C · LOWINCOME HOU · MD · 100% owned · share of assets $1,493,430 · controlled entity

  Directly controlled by CHAI

• WOODLAND GARDENS II GP LLC

  C · LOWINCOME HOU · MD · 100% owned · share of assets $2,778,556 · controlled entity

  Directly controlled by CHAI