Civic Intelligence

Community First Lending

990 • Fiscal year 2024 • EIN 45-4715883

Jan 01, 2024 to Dec 31, 2024 • Filed on Nov 17, 2025

1535 Fred Jackson WayRichmond, CA 94801

(510) 412-9290

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

87th percentile

0.59x

Higher debt load relative to assets than 87% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

99th percentile

19.48x

Higher debt load relative to revenue than 99% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

2nd percentile

-126%

Higher net margin than 2% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

70th percentile

13%

Faster asset growth than 70% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

2nd percentile

-70%

Faster revenue growth than 2% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,588,924

Up $301,567 (+13%) from 2023

Net Assets

Down

$1,056,286

Down $99,219 (-8.6%) from 2023

Liabilities

Up

$1,532,638

Up $400,786 (+35%) from 2023

Revenue

Down

$78,693

Down $185,082 (-70%) from 2023

Expenses

Up

$177,912

Up $60,657 (+52%) from 2023

Net Income

Down

-$99,219

Down $245,739 (-168%) from 2023

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0-$2.0MAssets 2013: $166,301Liabilities 2013: $177,859Net Assets 2013: -$11,5582013Assets 2014: $236,756Liabilities 2014: $243,5702014Assets 2015: $5,140,395Liabilities 2015: $4,770,172Net Assets 2015: $370,2232015Assets 2016: $4,850,413Liabilities 2016: $4,336,043Net Assets 2016: $514,3702016Assets 2017: $4,549,989Liabilities 2017: $3,877,611Net Assets 2017: $672,3782017Assets 2018: $1,663,171Liabilities 2018: $966,333Net Assets 2018: $696,8382018Assets 2019: $762,068Liabilities 2019: $56,937Net Assets 2019: $705,1312019Assets 2020: $1,528,421Liabilities 2020: $837,245Net Assets 2020: $691,1762020Assets 2021: $1,734,329Liabilities 2021: $612,440Net Assets 2021: $1,121,8892021Assets 2022: $2,704,680Liabilities 2022: $1,695,695Net Assets 2022: $1,008,9852022Assets 2023: $2,287,357Liabilities 2023: $1,131,852Net Assets 2023: $1,155,5052023Assets 2024: $2,588,924Liabilities 2024: $1,532,638Net Assets 2024: $1,056,2862024

Highlighted filing

2024

Assets$2,588,924
Liabilities$1,532,638
Net Assets$1,056,286

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2013: $1,445Expenses 2013: $4,223Net Income 2013: -$2,7782013Revenue 2014: $10,746Expenses 2014: $12,425Net Income 2014: -$1,6792014Revenue 2015: $268,625Expenses 2015: $131,250Net Income 2015: $137,3752015Revenue 2016: $473,366Expenses 2016: $329,219Net Income 2016: $144,1472016Revenue 2017: $491,987Expenses 2017: $333,979Net Income 2017: $158,0082017Revenue 2018: $2,940,495Expenses 2018: $2,916,035Net Income 2018: $24,4602018Revenue 2019: $960,139Expenses 2019: $951,846Net Income 2019: $8,2932019Revenue 2020: $22,469Expenses 2020: $36,424Net Income 2020: -$13,9552020Revenue 2021: $234,940Expenses 2021: $123,889Net Income 2021: $111,0512021Revenue 2022: $77,682Expenses 2022: $190,586Net Income 2022: -$112,9042022Revenue 2023: $263,775Expenses 2023: $117,255Net Income 2023: $146,5202023Revenue 2024: $78,693Expenses 2024: $177,912Net Income 2024: -$99,2192024

Highlighted filing

2024

Revenue$78,693
Expenses$177,912
Net Income-$99,219
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$78,693
Mission and Program Overview

Mission

The Corporation is organized exclusively to benefit and support Community Housing Development Corporation of North Richmond ("CHDC"), in carrying out its purposes, in accordance with the provisions of IRS 509(a)(3) by securing capital from federal, state and local governments and from private sources to assist in providing financing for low and moderate income housing and establishing a revolving loan fund which will provide loans to low and moderate income households for the purpose of assisting in the purchase of affordable housing and/or communities, in furtherance of one of CHDC's charitable purposes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,425,908$1,450,823▲ $24,915
Other Notes and Loans Receivable, Net$840,236$1,109,839▲ $269,603
Prepaid Expenses and Deferred Charges$538$5,527▲ $4,989
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$2,287,357$2,588,924▲ $301,567
Other Assets Total$20,675$22,735▲ $2,060
Liabilities
Other Liabilities$895,415$1,518,537▲ $623,122
Accounts Payable and Accrued Expenses$236,437$14,101▼ $222,336
Total Liabilities$1,131,852$1,532,638▲ $400,786
Net Assets / Fund Balance
Net Assets With Donor Restrictions$716,757$716,757→ $0
Net Assets Without Donor Restrictions$438,748$339,529▼ $99,219
Total Net Assets Fund Balance$1,155,505$1,056,286▼ $99,219
Total Liabilities and Net Assets / Fund Balance$2,287,357$2,588,924▲ $301,567

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$1,217$1,217
Compensation and Service Providers

Board Members and Trustees

NameTitle
Leslie StewartPresident
Fred LambrightVice President
Annie King- MeredithMember
Marena BrownMember
Maria BenjaminSecretary
Darlene WilliamsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$78,693
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-99,219

Audited Revenue Reconciliation

Revenue per Audited Statements
$78,693
Total Revenue per Audited Statements
$78,693
Total Revenue per Form 990
$78,693
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$92,716
Other Expenses$85,196
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$85,000--$85,000
Fees for Services Other$52,017$4,242-$56,259
Fees for Services Accounting-$10,100-$10,100
Insurance$1,562$5,655-$7,217
Payroll Taxes$6,513--$6,513
Conferences and Meetings$3,692--$3,692
Fees for Services Legal$2,703--$2,703
Other Employee Benefits$1,203--$1,203
Travel$748--$748
Office Expenses$643--$643
Other Expenses$2,612$215-$215
Total Functional Expenses$156,693$21,219$0$177,912

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$177,912
Total Expenses per Audited Statements$177,912
Total Expenses per Form 990$177,912
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliate$1,044,682
Recoverable Grant$407,447
Due to City of Oakland$66,408
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The tax return will be reviewed by the Board Secretary.

Form 990, Part VI, Section B, Line 12C

Officers, directors and key employees are required to complete a form and/or to disclose possible conflicts of interest and review by the board of directors.

Form 990, Part VI, Section B, Line 15A

The Board of Directors review and approve compensation.

Form 990, Part VI, Section B, Line 15B

The Board of Directors review and approve compensation.

Form 990, Part VI, Section C, Line 19

Only upon request.

Filing and Contact Details

Filer

Filer Name
Community First Lending
EIN
45-4715883
Phone
5104129290
Address
1535 Fred Jackson Way, Richmond, CA 94801

Signing Officer

Name
Donald Gilmore
Title
Executive Director
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
0

Preparer

Firm
Meseret Y Zeleke CPA
Address
521 EL CERRITO PLAZA STE 521, EL CERRITO, CA 94530
Preparer
Meseret Y Zeleke
Phone
5105271910
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

Management has evaluated their tax positions and related income tax contingencies. Management does not believe that any material uncertain tax positions exist.

Raw XML AppendixShowing 400 of 413 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt14531
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt27155
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt314164
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IRS990/PYContributionsGrantsAmt0170000
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IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt087005
IRS990/PYProgramServiceRevenueAmt093775
IRS990/PYRevenuesLessExpensesAmt0146520
IRS990/PYSalariesCompEmpBnftPaidAmt030250
IRS990/PYTotalExpensesAmt0117255
IRS990/PYTotalRevenueAmt0263775
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-99219
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
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IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd0false
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IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd0false
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IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind0false
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IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd0true
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0Community Housing Development Corpo
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01217
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01217
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt166408
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2407447
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to Affiliate
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Due to City of Oakland
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Recoverable Grant
IRS990ScheduleD/RevenueSubtotalAmt078693
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Management has evaluated their tax positions and related income tax contingencies. Management does not believe that any material uncertain tax positions exist.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleD/TotalLiabilityAmt01518537
IRS990ScheduleD/TotalRevenuePerForm990Amt078693
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0177912
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The tax return will be reviewed by the Board Secretary.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Officers, directors and key employees are required to complete a form and/or to disclose possible conflicts of interest and review by the board of directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board of Directors review and approve compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Board of Directors review and approve compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Only upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02287357
IRS990/TotalAssetsEOYAmt02588924
IRS990/TotalAssetsGrp/BOYAmt02287357
IRS990/TotalAssetsGrp/EOYAmt02588924
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt021219
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0177912
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01131852
IRS990/TotalLiabilitiesEOYAmt01532638
IRS990/TotalLiabilitiesGrp/BOYAmt01131852
IRS990/TotalLiabilitiesGrp/EOYAmt01532638
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01155505
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01056286
IRS990/TotalProgramServiceExpensesAmt0156693
IRS990/TotalProgramServiceRevenueAmt078693
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt078693
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt078693
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02287357
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02588924
IRS990/TravelGrp/ProgramServicesAmt0748
IRS990/TravelGrp/TotalAmt0748
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01535 Fred Jackson Way
IRS990/USAddress/CityNm0Richmond
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094801
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Donald Gilmore
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Community First Lending
ReturnHeader/Filer/BusinessNameControlTxt0COMM
ReturnHeader/Filer/EIN0454715883
ReturnHeader/Filer/PhoneNum05104129290
ReturnHeader/Filer/USAddress/AddressLine1Txt01535 Fred Jackson Way
ReturnHeader/Filer/USAddress/CityNm0Richmond
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094801
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0204723449

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