Skip to content
Nonprofiteer
← GARDEN PARK APARTMENTS COMMUNITY A CALIFORNIA NONPROFIT PUBLIC BENEFI

Form 990 for tax year 2023

Filed by GARDEN PARK APARTMENTS COMMUNITY A CALIFORNIA NONPROFIT PUBLIC BENEFI.

Totals

Total revenue
$880,337
Total expenses
$1,097,716
Contributions and grants received
$707,897
Grants paid
$0
Program service revenue
$133,680
Investment income
$34,572
Other revenue
$4,188
Total assets, end of year
$4,148,798
Total liabilities, end of year
$4,725,358
Net assets or fund balances, end of year
-$576,560
Program services expenses (Part IX)
$1,073,497
Management and general expenses
$24,219
Fundraising expenses
$0
Program service expenses (Part III)
$1,073,497

Program services were 97.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $707,897

  • 2a · Program service revenue: NET RENTAL REVENUE

    total $133,680 · related or exempt $133,680

  • 3 · Investment income

    total $15,682 · excluded $15,682

  • 7a · Gross sales of assets other than inventory

    securities $18,890

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

    securities $0

  • 7c · Gain or loss

    securities $18,890

  • 7d · Net gain or loss

    total $18,890 · excluded $18,890

  • 11a · Other revenue: LAUNDRY AND VENDING

    total $4,052 · related or exempt $4,052

  • 11d · All other revenue

    total $136 · related or exempt $136

  • 11e · Other revenue, total

    $4,188

Functional expenses

Part IX, the statement of functional expenses.

  • 11a · Fees: management

    total $30,576 · program services $18,576 · management and general $12,000

  • 11b · Fees: legal

    total $6,562 · program services $6,562

  • 11c · Fees: accounting

    total $12,219 · management and general $12,219

  • 11g · Fees: other

    total $179,816 · program services $179,816

  • 12 · Advertising and promotion

    total $416 · program services $416

  • 13 · Office expenses

    total $15,187 · program services $15,187

  • 16 · Occupancy

    total $293,966 · program services $293,966

  • 19 · Conferences, conventions and meetings

    total $1,360 · program services $1,360

  • 22 · Depreciation, depletion and amortization

    total $197,871 · program services $197,871

  • 24a · Other expenses: NURSING HOME/ASSISTED L

    total $353,043 · program services $353,043

  • 24b · Other expenses: BAD DEBTS

    total $5,700 · program services $5,700

  • 24e · All other expenses

    total $1,000 · program services $1,000

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $227,677 · end of year $195,381

  • 4 · Accounts receivable

    beginning of year $7,136 · end of year $2,860

  • 9 · Prepaid expenses and deferred charges

    beginning of year $10,271 · end of year $11,266

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

    $5,974,089

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

    $3,149,220

  • 10c · Land, buildings and equipment, net

    beginning of year $2,982,766 · end of year $2,824,869

  • 15 · Other assets

    beginning of year $1,058,797 · end of year $1,114,422

  • 17 · Accounts payable and accrued expenses

    beginning of year $67,367 · end of year $76,989

  • 19 · Deferred revenue

    beginning of year $12,031 · end of year $1,665

  • 21 · Escrow or custodial account liability

    end of year $6,988

  • 23 · Secured mortgages and notes payable

    beginning of year $4,413,732 · end of year $4,493,046

  • 24 · Unsecured notes and loans payable

    beginning of year $146,670

  • 25 · Other liabilities

    beginning of year $6,028 · end of year $146,670

  • 27 · Net assets without donor restrictions

    beginning of year -$359,181 · end of year -$576,560

Mission and programs · 2023

Mission

THE PURPOSE OF GARDEN PARK APARTMENT COMMUNITY IS TO MANAGE OR DIRECT ENTITIES WHICH ARE ORGANIZED FOR THE PURPOSE OF CREATING STABLE, VIBRANT AND HEALTHY COMMUNITIES BY DEVELOPING, FINANCING AND OPERATING AFFORDABLE, PROGRAM-ENRICHED HOUSING FOR FAMILIES, SENIORS AND PEOPLE WITH SPECIAL NEEDS WHO LACK THE ECONOMIC RESOURCES TO ACCESS QUALITY, SAFE HOUSING OPPORTUNITIES.

Activities or mission (Part I)

TO DEVELOP, OWN, AND OPERATE LOW-INCOME HOUSING AND PROVIDE SERVICES TO LOW-INCOME FAMILIES, ELDERLY, HANDICAPPED, HOMELESS, OR OTHERWISE DISADVANTAGED PERSONS

  • GARDEN PARK APARTMENT COMMUNITY, A CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION WAS ORGANIZED ON OCTOBER 3, 2001 UNDER THE CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION LAW FOR CHARITABLE PURPOSES. THE SPECIFIC CHARITABLE AND PUBLIC PURPOSES FOR WHICH THE CORPORATION IS ORGANIZED ARE TO PROVIDE TRANSITIONAL HOUSING FOR HOMELESS FAMILIES AND TO CONTRIBUTE TO THE FULFILLMENT OF THE PURPOSES OF THE CONTRA COSTA INTERFAITH TRANSITIONAL HOUSING, INC. AND MERCY HOUSING CALIFORNIA, WHICH ARE BOTH EXEMPT FROM FEDERAL INCOME TAX ORGANIZATIONS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE CORPORATION OPERATES A LOW-INCOME RENTAL HOUSING PROJECT CONSISTING OF 28 RESIDENTIAL UNITS LOCATED IN PLEASANT HILL, CALIFORNIA.

    Expenses $1,073,497 · Revenue $137,868

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • LILLIAN LEW-HAILER

    VICE PRESIDENT/DIRECTOR

    Total calculated
    $237,530
    From this org
    $0
    From related orgs
    $219,710
    Other
    $17,820
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $219,710 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $6,814 related
    Nontaxable benefits
    $0 + $11,006 related
    Filer's total
    $0 + $237,530 related

  • RICK SPRAGUE

    VICE PRESIDENT/DIRECTOR

    Total calculated
    $183,401
    From this org
    $0
    From related orgs
    $168,803
    Other
    $14,598
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $168,803 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $3,420 related
    Nontaxable benefits
    $0 + $11,178 related
    Filer's total
    $0 + $183,401 related

  • BETH LIMBERG

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • KARA DOUGLAS

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • LESLIE POLGAR

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • MARIA ACUNA-FELDMAN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • SHANA HUROWITZ

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • ALVIN TUVILLA

    VICE PRESIDENT

    Total calculated
    $180,748
    From this org
    $0
    From related orgs
    $169,078
    Other
    $11,670
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $168,188 related
    Bonus
    $0 + $890 related
    Other
    $0
    Deferred
    $0 + $10,162 related
    Nontaxable benefits
    $0 + $1,508 related
    Filer's total
    $0 + $180,748 related

  • AMY BAYLEY

    ASSISTANT SECRETARY

    Total calculated
    $0
    Hours/week
    1 + 40 related

  • CHAD PAYNE

    TREASURER

    Total calculated
    $200,685
    From this org
    $0
    From related orgs
    $192,189
    Other
    $8,496
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $191,289 related
    Bonus
    $0 + $900 related
    Other
    $0
    Deferred
    $0 + $7,670 related
    Nontaxable benefits
    $0 + $826 related
    Filer's total
    $0 + $200,685 related

  • DOUG SHOEMAKER

    PRESIDENT

    Total calculated
    $321,446
    From this org
    $0
    From related orgs
    $296,251
    Other
    $25,195
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $295,251 related
    Bonus
    $0 + $1,000 related
    Other
    $0
    Deferred
    $0 + $13,723 related
    Nontaxable benefits
    $0 + $11,472 related
    Filer's total
    $0 + $321,446 related

  • ED HOLDER

    VICE PRESIDENT

    Total calculated
    $293,494
    From this org
    $0
    From related orgs
    $255,109
    Other
    $38,385
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $255,109 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $11,520 related
    Nontaxable benefits
    $0 + $26,865 related
    Filer's total
    $0 + $293,494 related

  • ELIZABETH KUWADA

    VICE PRESIDENT

    Total calculated
    $220,151
    From this org
    $0
    From related orgs
    $197,417
    Other
    $22,734
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $196,847 related
    Bonus
    $0 + $570 related
    Other
    $0
    Deferred
    $0 + $10,028 related
    Nontaxable benefits
    $0 + $12,706 related
    Filer's total
    $0 + $220,151 related

  • ERIKA VILLABLANCA

    VICE PRESIDENT

    Total calculated
    $205,960
    From this org
    $0
    From related orgs
    $177,291
    Other
    $28,669
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $176,721 related
    Bonus
    $0 + $570 related
    Other
    $0
    Deferred
    $0 + $10,961 related
    Nontaxable benefits
    $0 + $17,708 related
    Filer's total
    $0 + $205,960 related

  • JOSEPH ROSENBLUM

    SECRETARY

    Total calculated
    $232,549
    From this org
    $0
    From related orgs
    $222,348
    Other
    $10,201
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $217,884 related
    Bonus
    $0 + $4,464 related
    Other
    $0
    Deferred
    $0 + $9,375 related
    Nontaxable benefits
    $0 + $826 related
    Filer's total
    $0 + $232,549 related

  • MELISSA CLAYTON

    VICE PRESIDENT

    Total calculated
    $299,519
    From this org
    $0
    From related orgs
    $265,721
    Other
    $33,798
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $249,467 related
    Bonus
    $0 + $16,254 related
    Other
    $0
    Deferred
    $0 + $16,135 related
    Nontaxable benefits
    $0 + $17,663 related
    Filer's total
    $0 + $299,519 related

  • RAMIE DARE

    VICE PRESIDENT

    Total calculated
    $250,355
    From this org
    $0
    From related orgs
    $229,391
    Other
    $20,964
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $228,821 related
    Bonus
    $0 + $570 related
    Other
    $0
    Deferred
    $0 + $10,627 related
    Nontaxable benefits
    $0 + $10,337 related
    Filer's total
    $0 + $250,355 related

  • RICHARD CIRAULO

    VICE PRESIDENT

    Total calculated
    $199,072
    From this org
    $0
    From related orgs
    $165,016
    Other
    $34,056
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $164,446 related
    Bonus
    $0 + $570 related
    Other
    $0
    Deferred
    $0 + $10,470 related
    Nontaxable benefits
    $0 + $23,586 related
    Filer's total
    $0 + $199,072 related

  • TIMOTHY DUNN

    VICE PRESIDENT

    Total calculated
    $201,896
    From this org
    $0
    From related orgs
    $168,637
    Other
    $33,259
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $168,067 related
    Bonus
    $0 + $570 related
    Other
    $0
    Deferred
    $0 + $10,728 related
    Nontaxable benefits
    $0 + $22,531 related
    Filer's total
    $0 + $201,896 related

  • BRUCE SAAB

    VICE PRESIDENT (UNTIL 10/23)

    Total calculated
    $98,303
    From this org
    $0
    From related orgs
    $84,979
    Other
    $13,324
    Hours/week
    1 + 40 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
ANNUALLY THE EXECUTIVE COMMITTEE WITHIN THE MERCY HOUSING, INC. BOARD OF TRUSTEES WILL REVIEW EXECUTIVE SALARIES TO ENSURE COMPETITIVENESS WITH EXTERNAL MARKETS AND FOR INTERNAL EQUITY IN RELATION TO GENERAL EMPLOYEE WAGES AND BENEFITS, INDIVIDUAL AND ORGANIZATIONAL PERFORMANCE, AND THE FINANCIAL RESOURCES OF THE ORGANIZATION.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related partnerships

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

Related corporations and trusts

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

Provenance

Return type
form_990
Tax year
2023
Filed
30 October 2024
IRS schema version
2023v5.1
Source object
202423099349300402

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.