Liabilities / Assets
80th percentile
Higher debt load relative to assets than 80% of similar nonprofits.
990 • Fiscal year 2019 • EIN 33-0427639
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
80th percentile
Higher debt load relative to assets than 80% of similar nonprofits.
Liabilities / Revenue
96th percentile
Higher debt load relative to revenue than 96% of similar nonprofits.
Net Margin
14th percentile
Higher net margin than 14% of similar nonprofits.
Top Officer Pay
62nd percentile
Higher top officer pay than 62% of similar nonprofits.
Top officer pay equals 10.2% of source-year revenue.
Asset Growth
94th percentile
Faster asset growth than 94% of similar nonprofits.
Revenue Growth
83rd percentile
Faster revenue growth than 83% of similar nonprofits.
Assets
Up$52,969,020
Up $14,445,060 (+37%) from 2018
Net Assets
Down$17,315,259
Down $443,569 (-2.5%) from 2018
Liabilities
Up$35,653,761
Up $14,888,629 (+72%) from 2018
Revenue
Up$4,246,995
Up $784,290 (+23%) from 2018
Expenses
Up$4,704,300
Up $1,866,069 (+66%) from 2018
Net Income
Down-$457,305
Down $1,081,779 (-173%) from 2018
To preserve and increase affordable housing opportunities for low- and moderate-income residents
Preserve & increase affordable housing opportunities for low- and moderate-income residents.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Other Notes and Loans Receivable, Net | $10,512,345 | $15,508,202 | ▲ $4,995,857 |
| Land, Buildings, and Equipment, Net | $8,956,891 | $8,940,122 | ▼ $16,769 |
| Savings and Temporary Cash Investments | $4,522,032 | $6,721,146 | ▲ $2,199,114 |
| Cash and Non-Interest-Bearing Accounts | $1,266,136 | $2,250,906 | ▲ $984,770 |
| Accounts Receivable | $1,253,039 | $176,858 | ▼ $1,076,181 |
| Prepaid Expenses and Deferred Charges | $58,622 | $72,197 | ▲ $13,575 |
| Total Assets | $38,523,960 | $52,969,020 | ▲ $14,445,060 |
| Other Assets Total | $11,954,895 | $19,299,589 | ▲ $7,344,694 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $8,855,833 | $20,345,967 | ▲ $11,490,134 |
| Other Liabilities | $7,363,588 | $12,428,410 | ▲ $5,064,822 |
| Deferred Revenue | $2,300,338 | $2,600,909 | ▲ $300,571 |
| Accounts Payable and Accrued Expenses | $2,245,373 | $278,475 | ▼ $1,966,898 |
| Total Liabilities | $20,765,132 | $35,653,761 | ▲ $14,888,629 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $17,758,828 | $17,315,259 | ▼ $443,569 |
| Total Net Assets Fund Balance | $17,758,828 | $17,315,259 | ▼ $443,569 |
| Total Liabilities and Net Assets / Fund Balance | $38,523,960 | $52,969,020 | ▲ $14,445,060 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $4,617,253 | $154,333 | $4,771,586 |
| Equipment | $2,560,262 | $594,078 | $3,154,340 |
| Leasehold Improvements | $1,762,607 | $545,868 | $2,308,475 |
| Other Assets Org | $6,793,823 | - | - |
| Name | Title |
|---|---|
| Richard C Gentry | President & CEO |
| Michael Pavco | Senior Vice President |
| Gary Gramling | Director |
| Tim Walsh | Director (outgoing) |
| Roberta Spoon | Assistant Secretary |
| Stephanie Benvenuto | Secretary |
| Tracey Mcdermott | Senior VP & CFO |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Basis Architecture | Architectural Services | PO BOX 150539 2130 4TH ST SUITE, San Rafael, CA 94915 | $121,327 |
| Hr & A Advisors INC | Affordable Housing Studies | 99 HUDSON STREET 3RD FLOOR, New York, NY 10013 | $113,050 |
| - | Asset Management Consulting | 6850 MISSION GORGE RD 1147, San Diego, CA 92120 | $101,824 |
| Line Item | Amount |
|---|---|
| Other Expenses | $4,378,001 |
| Salaries, Compensation, and Employee Benefits | $326,299 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $840,203 | $543,675 | - | $1,383,878 |
| Depreciation Depletion | $836,766 | $4,338 | - | $841,104 |
| Interest | $542,459 | - | - | $542,459 |
| All Other Expenses | $283,997 | $25,115 | - | $309,112 |
| Other Salaries and Wages | $236,744 | - | - | $236,744 |
| Insurance | $125,944 | $7,473 | - | $133,417 |
| Fees for Services Management | - | $131,893 | - | $131,893 |
| Other Expenses | $122,208 | $5,865 | - | $122,208 |
| Fees for Services Legal | $71,909 | $6,777 | - | $78,686 |
| Office Expenses | $19,793 | $52,881 | - | $72,674 |
| Information Technology | $30,907 | $37,869 | - | $68,776 |
| Fees for Services Accounting | - | $60,275 | - | $60,275 |
| Other Employee Benefits | $55,486 | - | - | $55,486 |
| Occupancy | - | $40,503 | - | $40,503 |
| Travel | $6,454 | $28,787 | - | $35,241 |
| Payroll Taxes | $34,069 | - | - | $34,069 |
| Fees for Service Investment Mgmnt Fees | - | $1,357 | - | $1,357 |
| Advertising | $413 | - | - | $413 |
| Total Functional Expenses | $3,542,020 | $1,162,280 | $0 | $4,704,300 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Due to Related Party | $10,559,528 |
| Investment in Partnerships | $1,606,256 |
| Security Deposits | $152,059 |
| Ground Lease Payable | $110,567 |
“No review was or will be conducted.”
“Directors are required to disclose any possible conflicts of interest to the board annually and if any arise during the year. Most directors also complete a california fair political practices commission form 700.”
“The organization sets executive compensation levels commensurate with similar positions at the san diego housing commission, a public agency that was formed under the provisions of state law, health & safety code, by ordinanace of the city of san diego, sdmc section 98.0301.”
“Governing documents and financial statements are provided upon request.”
“All employees are paid only by the san diego housing commission (sdhc), a governmental unit and related organization, as listed on schedule r of this form 990. There is no separate payment from housing development partners of san diego (hdp) to any employees of the sdhc, including, president & ceo of the commission, the executive vice president & cso, the sr. Vice-president, vice-president, director and others. Hdp reimburses sdhc for the portion of the sdhc employees' salaries and other compensation that is paid to those employees by the sdhc.”
“Consulting fees: program service expenses 673,744. Management and general expenses 543,675. Fundraising expenses 0. Total expenses 1,217,419. Cleaning & janitorial contract: program service expenses 2,320. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,320. Security contract: program service expenses 79,120. Management and general expenses 0. Fundraising expenses 0. Total expenses 79,120. Elevator contract: program service expenses 16,532. Management and general expenses 0. Fundraising expenses 0. Total expenses 16,532. Extermination contract: program service expenses 40,386. Management and general expenses 0. Fundraising expenses 0. Total expenses 40,386. Electrical contract: program service expenses 3,090. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,090. Landscape & ground contract: program service expenses 19,497. Management and general expenses 0. Fundraising expenses 0. Total expenses 19,497. Plumbing contract: program service expenses 5,514. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,514.”
“The organization's processes for oversight of the audit of its financial statements and selection of an independent accountant have not changed from the previous year”
“Hdp and hdp mason have applied for and received a determination letter from the internal revenue service ("irs") to be treated as a tax-exempt entity pursuant to section 501 (c)(3) of the internal revenue code and section 23701(d) of the california revenue and taxation code. Hdp and hdp mason did not have any unrelated business income for the years ended december 31, 2019 and 2018. Due to their tax-exempt status, these entities are not subject to income taxes. These entities are required to file tax returns with the irs and other taxing authorities. Accordingly, these consolidated financial statements do not reflect a provision for income taxes and these entities have no other tax positions which must be considered for disclosure. The remaining operating entities are pass-through entities for income tax purposes and are not subject to income taxes. All items of taxable income, deductions and tax credits are passed through to and are reported by their owners on their respective income tax returns. The operating entities' federal tax status as pass-through entities is based on their legal status as a partnership or llc. The operating entities are required to file tax returns with the internal revenue service ("irs") and other taxing authorities. Accordingly, these consolidated financial statements do not reflect a provision for income taxes and the entities have no other tax positions which must be considered for disclosure. Income tax returns filed by the entities are subject to examination by the irs for a period of three years. While no income tax returns are currently being examined by the irs, tax years since 2016 remain open.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 2245373 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 278475 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 1253039 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 176858 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | PRESERVE & INCREASE AFFORDABLE HOUSING OPPORTUNITIES FOR LOW- AND MODERATE-INCOME RESIDENTS. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 413 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 413 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 25115 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 283997 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 309112 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | TRACEY MCDERMOTT |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6198218178 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1122 BROADWAY SUITE 300 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SAN DIEGO |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 92101 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 1266136 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 2250906 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 3 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 121327 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 113050 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 2 | 101824 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | PO BOX 150539 2130 4TH ST SUITE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 1 | 99 HUDSON STREET 3RD FLOOR |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 2 | 6850 MISSION GORGE RD 1147 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | SAN RAFAEL |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | NEW YORK |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 2 | SAN DIEGO |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | NY |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 2 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 94915 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 1 | 10013 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 2 | 92120 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | BASIS ARCHITECTURE |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | HR & A ADVISORS INC |
| IRS990/ContractorCompensationGrp/ContractorName/PersonNm | 0 | NATHAN SIMPSON |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | ARCHITECTURAL SERVICES |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | AFFORDABLE HOUSING STUDIES |
| IRS990/ContractorCompensationGrp/ServicesDesc | 2 | ASSET MANAGEMENT CONSULTING |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 52371 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 735856 |
| IRS990/CYOtherExpensesAmt | 0 | 4378001 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 3458768 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -457305 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 326299 |
| IRS990/CYTotalExpensesAmt | 0 | 4704300 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 4246995 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 2300338 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 2600909 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 4338 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 836766 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 841104 |
| IRS990/Desc | 0 | HDP IS ORGANIZED FOR THE PURPOSE OF PROVIDING LOW AND MODERATE INCOME PERSONS, ELDERLY PERSONS, AND HANDICAPPED PERSONS WITH AFFORDABLE HOUSING BY ACQUIRING OR DEVELOPING PUBLICLY FINANCED LOW- AND MODERATE-INCOME HOUSING AND RENTING SUCH HOUSING TO THESE PERSONS. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 1 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 3542020 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 60275 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 60275 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 6777 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 71909 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 78686 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 131893 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 131893 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 543675 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 840203 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 1383878 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 1357 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 1357 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 39.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 1.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 1.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 16.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 35.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 23.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 45275 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 13438 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 16486 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | GARY GRAMLING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | RICHARD C GENTRY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ROBERTA SPOON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | STEPHANIE BENVENUTO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | TIM WALSH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | MICHAEL PAVCO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | TRACEY MCDERMOTT |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 389557 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 250058 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 196138 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT & CEO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | ASSISTANT SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR (OUTGOING) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | SENIOR VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | SENIOR VP & CFO |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 1990 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GrantAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 4246995 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 3 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 37869 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 30907 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 68776 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 7473 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 125944 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 133417 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 542459 |
| IRS990/InterestGrp/TotalAmt | 0 | 542459 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 735856 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 735856 |
| IRS990/InvestmentInJointVentureInd | 0 | 1 |
| IRS990/IRPDocumentCnt | 0 | 11 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1294279 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 8956891 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 8940122 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 10234401 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO PRESERVE AND INCREASE AFFORDABLE HOUSING OPPORTUNITIES FOR LOW- AND MODERATE-INCOME RESIDENTS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 8855833 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 20345967 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 17758828 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 17315259 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 17758828 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 17315259 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 40503 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 40503 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 52881 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 19793 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 72674 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 11954895 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 19299589 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 55486 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 55486 |
| IRS990/OtherExpensesGrp/Desc | 0 | ADMIN OVERHEAD |
| IRS990/OtherExpensesGrp/Desc | 1 | UTILITIES |
| IRS990/OtherExpensesGrp/Desc | 2 | REPAIRS & MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 3 | ABANDONED PROJECTS |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 215472 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 5865 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 199699 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 134969 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 122208 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 215472 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 199699 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 140834 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 122208 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 7363588 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 12428410 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 236744 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 236744 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 10512345 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 15508202 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 34069 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 34069 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 58622 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 72197 |
| IRS990/PrincipalOfficerNm | 0 | TRACEY MCDERMOTT |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 13736 |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 531110 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 531390 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 531390 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 4 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | RENTAL REVENUE |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | DEVELOPER FEE |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | MANAGEMENT FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | MISCELLANEOUS REVENUE |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | PARTNERSHIP LOSSES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2459235 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 1125058 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 125664 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 2901 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | -254090 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 2459235 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 1125058 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 125664 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 2901 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | -254090 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 215335 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 10000 |
| IRS990/PYInvestmentIncomeAmt | 0 | 422668 |
| IRS990/PYOtherExpensesAmt | 0 | 2527500 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2824702 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 624474 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 300731 |
| IRS990/PYTotalExpensesAmt | 0 | 2838231 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 3462705 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -457305 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 1 |
| IRS990/RelatedOrganizationsAmt | 0 | 52371 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 3458768 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 4522032 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 6721146 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd | 0 | 1 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd | 0 | 0 |
| IRS990ScheduleA/Form990SchAType3FuncIntGrp/GovernmentalEntityInd | 0 | X |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd | 0 | 1 |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd | 0 | 1 |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd | 0 | 1 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | HOUSING DEVELOPMENT PARTNERS OF SAN DIEGO HAS A MEMORANDUM OF UNDERSTANDING WITH THE SAN DIEGO HOUSING COMMISSION TO USE THE STAFF OF THE SAN DIEGO HOUSING COMMISSION TO CARRY OUT THE ACTIVITIES OF HOUSING DEVELOPMENT PARTNERS OF SAN DIEGO. WAGES ARE PAID TO EMPLOYEES BY THE SAN DIEGO HOUSING COMMISSION AND BILLED TO HOUSING DEVELOPMENT PARTNERS OF SAN DIEGO. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 1 | THE ORGANIZATION SERVES AS THE PRIMARY DEVELOPMENT ARM OF THE SAN DIEGO HOUSING COMMISSION. EMPLOYEES ARE SHARED BY THE ENTITIES AND THE COMMISSION HAS A SIGNIFICANT VOICE IN THE INVESTMENTS AND DIRECTION OF THE ASSETS HELD BY HOUSING DEVELOPMENT PARTNERS. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 2 | HOUSING DEVELOPMENT PARTNERS SERVES AS THE PRIMARY DEVELOPMENT ARM OF THE SAN DIEGO HOUSING COMMISSION. ALL OF THE ACTIVITIES OF HOUSING DEVELOPMENT PARTNERS ARE SOLELY IN SUPPORT OF THE COMMISSION. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART I ADDITIONAL SUPPLEMENTAL INFORMATION |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 1 | PART IV, SECTION D, LINE 3: |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 2 | PART IV, SECTION E, LINE 1C: |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrganizationsCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 953390896 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 0 | 6 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 52371 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | SAN DIEGO HOUSING COMMISSION |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType3FuncIntInd | 0 | X |
| IRS990ScheduleA/SupportSumAmt | 0 | 52371 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 4617253 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 154333 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 4771586 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 2560262 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 594078 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 3154340 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 1762607 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 545868 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 2308475 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 669729 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 9998951 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 2 | 130751 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 3 | 1120086 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 4 | 433003 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 5 | 153246 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 6 | 6793823 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | DUE DILIGENCE |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | ESCROW DEPOSITS |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 2 | OTHER DEPOSITS |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 3 | RESERVES |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 4 | RELATED PARTY ADVANCES |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 5 | SECURITY DEPOSITS |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 6 | DEVELOPER FEES RECEIVABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 10559528 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 110567 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 152059 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 1606256 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DUE TO RELATED PARTY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | GROUND LEASE PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | SECURITY DEPOSITS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | INVESTMENT IN PARTNERSHIPS |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | HDP AND HDP MASON HAVE APPLIED FOR AND RECEIVED A DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE ("IRS") TO BE TREATED AS A TAX-EXEMPT ENTITY PURSUANT TO SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. HDP AND HDP MASON DID NOT HAVE ANY UNRELATED BUSINESS INCOME FOR THE YEARS ENDED DECEMBER 31, 2019 AND 2018. DUE TO THEIR TAX-EXEMPT STATUS, THESE ENTITIES ARE NOT SUBJECT TO INCOME TAXES. THESE ENTITIES ARE REQUIRED TO FILE TAX RETURNS WITH THE IRS AND OTHER TAXING AUTHORITIES. ACCORDINGLY, THESE CONSOLIDATED FINANCIAL STATEMENTS DO NOT REFLECT A PROVISION FOR INCOME TAXES AND THESE ENTITIES HAVE NO OTHER TAX POSITIONS WHICH MUST BE CONSIDERED FOR DISCLOSURE. THE REMAINING OPERATING ENTITIES ARE PASS-THROUGH ENTITIES FOR INCOME TAX PURPOSES AND ARE NOT SUBJECT TO INCOME TAXES. ALL ITEMS OF TAXABLE INCOME, DEDUCTIONS AND TAX CREDITS ARE PASSED THROUGH TO AND ARE REPORTED BY THEIR OWNERS ON THEIR RESPECTIVE INCOME TAX RETURNS. THE OPERATING ENTITIES' FEDERAL TAX STATUS AS PASS-THROUGH ENTITIES IS BASED ON THEIR LEGAL STATUS AS A PARTNERSHIP OR LLC. THE OPERATING ENTITIES ARE REQUIRED TO FILE TAX RETURNS WITH THE INTERNAL REVENUE SERVICE ("IRS") AND OTHER TAXING AUTHORITIES. ACCORDINGLY, THESE CONSOLIDATED FINANCIAL STATEMENTS DO NOT REFLECT A PROVISION FOR INCOME TAXES AND THE ENTITIES HAVE NO OTHER TAX POSITIONS WHICH MUST BE CONSIDERED FOR DISCLOSURE. INCOME TAX RETURNS FILED BY THE ENTITIES ARE SUBJECT TO EXAMINATION BY THE IRS FOR A PERIOD OF THREE YEARS. WHILE NO INCOME TAX RETURNS ARE CURRENTLY BEING EXAMINED BY THE IRS, TAX YEARS SINCE 2016 REMAIN OPEN. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 8940122 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 19299589 |
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Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.