Civic Intelligence

Community Home Builders Associates

990 • Fiscal year 2016 • EIN 68-0203295

Oct 01, 2015 to Sep 30, 2016 • Filed on Aug 08, 2017

151 Kalmus DrCosta Mesa, CA 92626

(714) 549-4100

Siviq Scores

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

Liabilities / Assets

61st percentile

0.10x

Higher debt load relative to assets than 61% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

69th percentile

0.14x

Higher debt load relative to revenue than 69% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

94th percentile

61%

Higher net margin than 94% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

75th percentile

$66,023

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 11.0% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

92nd percentile

74%

Faster asset growth than 92% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

94th percentile

107%

Faster revenue growth than 94% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$874,401

Up $371,392 (+74%) from 2015

Net Assets

Up

$787,331

Up $363,175 (+86%) from 2015

Liabilities

Up

$87,070

Up $8,217 (+10%) from 2015

Revenue

Up

$600,800

Up $310,202 (+107%) from 2015

Expenses

Up

$233,541

Up $45,750 (+24%) from 2015

Net Income

Up

$367,259

Up $264,452 (+257%) from 2015

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MAssets 2011: $26,728Liabilities 2011: $67,115Net Assets 2011: -$40,3872011Assets 2012: $68,476Liabilities 2012: $74,654Net Assets 2012: -$6,1782012Assets 2015: $503,009Liabilities 2015: $78,853Net Assets 2015: $424,1562015Assets 2016: $874,401Liabilities 2016: $87,070Net Assets 2016: $787,3312016Assets 2017: $4,646,305Liabilities 2017: $3,404,375Net Assets 2017: $1,241,9302017Assets 2018: $6,307,437Liabilities 2018: $5,028,764Net Assets 2018: $1,278,6732018Assets 2019: $5,567,027Liabilities 2019: $4,263,730Net Assets 2019: $1,303,2972019Assets 2020: $4,508,051Liabilities 2020: $3,265,853Net Assets 2020: $1,242,1982020Assets 2021: $6,005,095Liabilities 2021: $4,725,480Net Assets 2021: $1,279,6152021Assets 2022: $3,792,682Liabilities 2022: $2,511,796Net Assets 2022: $1,280,8862022Assets 2023: $3,905,917Liabilities 2023: $2,540,903Net Assets 2023: $1,365,0142023Assets 2024: $4,098,186Liabilities 2024: $2,662,376Net Assets 2024: $1,435,8102024

Highlighted filing

2016

Assets$874,401
Liabilities$87,070
Net Assets$787,331

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $97,561Expenses 2011: $117,737Net Income 2011: -$20,1762011Revenue 2012: $172,695Expenses 2012: $139,460Net Income 2012: $33,2352012Revenue 2015: $290,598Expenses 2015: $187,791Net Income 2015: $102,8072015Revenue 2016: $600,800Expenses 2016: $233,541Net Income 2016: $367,2592016Revenue 2017: $404,121Expenses 2017: $297,898Net Income 2017: $106,2232017Revenue 2018: $422,145Expenses 2018: $310,082Net Income 2018: $112,0632018Revenue 2019: $270,067Expenses 2019: $314,527Net Income 2019: -$44,4602019Revenue 2020: $239,785Expenses 2020: $303,658Net Income 2020: -$63,8732020Revenue 2021: $409,286Expenses 2021: $266,770Net Income 2021: $142,5162021Revenue 2022: $289,978Expenses 2022: $202,848Net Income 2022: $87,1302022Revenue 2023: $273,778Expenses 2023: $216,297Net Income 2023: $57,4812023Revenue 2024: $319,711Expenses 2024: $227,474Net Income 2024: $92,2372024

Highlighted filing

2016

Revenue$600,800
Expenses$233,541
Net Income$367,259
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Aug 8, 2017
Return Version
2015v3.0
Gross Receipts
$600,800
Mission and Program Overview

Mission

Dedicated to building, purchasing, and operating affordable housing communities and providing life enhancing services to low and moderate income households and thereby lessen the burdens of government. See schedule o for more detail.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$233,956$567,700▲ $333,744
Accounts Receivable$252,768$295,304▲ $42,536
Prepaid Expenses and Deferred Charges$16,285$9,717▼ $6,568
Intangible Assets-$1,680-
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$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-
Inventories for Sale or Use-$0-
Total Assets$503,009$874,401▲ $371,392
Other Assets Total-$0-
Liabilities
Other Liabilities$77,203$80,064▲ $2,861
Accounts Payable and Accrued Expenses$1,650$7,006▲ $5,356
Total Liabilities$78,853$87,070▲ $8,217
Net Assets / Fund Balance
Unrestricted Net Assets$424,156$787,331▲ $363,175
Total Net Assets Fund Balance$424,156$787,331▲ $363,175
Total Liabilities and Net Assets / Fund Balance$503,009$874,401▲ $371,392
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Graham Espley-jonesPresidentPT$66,023$66,023
Sandra GibbonsVice PresidentPT$19,323$19,323
LEANNE TRuofrehSec/treasurerPT$13,271$13,271

Board Members and Trustees

NameTitle
John McalisterDirector
Kent DavisDirector
Peter BarkerDirector
Vicki ClarkDirector
Wing LamDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$589,185
Investment Income
$11,615
Other Revenue
$0
Change in Net Assets
$367,259
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$133,164
Salaries, Compensation, and Employee Benefits$100,377
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$88,755$9,862-$98,617
Fees for Services Other$55,956$6,217-$62,173
Insurance$6,188$687-$6,875
Occupancy$4,820$536-$5,356
Fees for Services Accounting-$2,880-$2,880
Fees for Services Legal-$1,853-$1,853
Other Salaries and Wages$1,584$176-$1,760
Other Expenses$1,054$117-$1,171
Advertising$472$52-$524
Depreciation Depletion-$420-$420
Total Functional Expenses$199,182$34,359$0$233,541
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Katelyn JanewaySee BelowEmployee-asset MgrNo$17,748

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
Investment in Partnerships$80,064
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with family members
Yes
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, Line 11B: Form 990 Review Process

Management is required to distribute a draft of the form 990 to the entire governing body at least 10 days prior to its filing. During this period the governing body has an opportunity to review the form 990 and add comments or ask questions prior to filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The conflict of interest policy is circulated annually to community home builders and associates board of directors and key employees. Community home builders and associates asks that all directors and key employees certify in writing by signing an annual statement and confirm the following:- receives a copy of community home builders and associates conflict of interest policy (the "policy").- reads and understands the policy- agrees to comply with the policy- understands that community home builders and associates is a charitable organization and that in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax- exempt purposes.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

THE CORPORATION HAS A CONFLICT OF INTEREST AND COMPENSATION POLICY. Pursuant to this policy:a. No Interested Person shall vote on any matter relating to his or her compensation, irrespective of whether said compensation is received directly or indirectly, from the Corporation.b. The Corporation shall endeavor to ensure that all compensation arrangements affecting Interested Persons are objectively reasonable, based on the relevant market for persons of comparable skills, training, education and experience and performing similar duties for comparable organizations under similar conditions and circumstances. The Corporation shall consider and give due weight to ANALYSIS published by third parties regarding rates of compensation whenever and, to the extent that, such ANALYSIS are reliable and available.In addition to the above, the Board of Directors of the Corporation annually nominates a Compensation Committee whose members are comprised of two independent Directors. The Compensation Committee is guided by their Board approved Charter as well as a Compensation Philosophy Statement.Both the Board of Directors and the Compensation Committee have relied on input from information provided by the Economic Research Institute that provides compensation information drawn from Form 990's of comparable organizations. This third party information is first reviewed and deliberated by the Compensation Committee for both the President and other officers of the Corporation. Following these deliberations, the Compensation Committee presents an annual Compensation and Benefit Plan to the Board of Directors that is reviewed in conjunction with the annual budget for the Corporation.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The organization makes copies of its governing documents, conflict of interest policy, and financial statements and provides them to the public when requested.

Filing and Contact Details

Filer

Filer Name
Community Home Builders and Associates
EIN
68-0203295
Phone
7145494100
Address
151 KALMUS DR, COSTA MESA, CA 92626

Signing Officer

Name
Sandra Gibbons
Title
VP/treasurer
Signed
2017-08-08
Discuss with paid preparer
Yes

Organization Details

Formed
1989
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
5
Employees
0

Preparer

Firm
Boggeln & Company Inc
Address
215 1/2 Main Street, Huntington Beach, CA 92648
Preparer
Cheri L Boggeln
Phone
7143747434
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

Bad debt recoveries = -$8957

Other Changes In Net Assets Or Fund Balances - Other Increases

Gaap adjustments to k-1 investments = $4873

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IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt011559
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1117
IRS990/OtherExpensesGrp/ProgramServicesAmt040353
IRS990/OtherExpensesGrp/ProgramServicesAmt11054
IRS990/OtherExpensesGrp/TotalAmt040353
IRS990/OtherExpensesGrp/TotalAmt111559
IRS990/OtherExpensesGrp/TotalAmt21171
IRS990/OtherLiabilitiesGrp/BOYAmt077203
IRS990/OtherLiabilitiesGrp/EOYAmt080064
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0176
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01584
IRS990/OtherSalariesAndWagesGrp/TotalAmt01760
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt016285
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt09717
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0531390
IRS990/ProgramServiceRevenueGrp/BusinessCd1531390
IRS990/ProgramServiceRevenueGrp/BusinessCd2531390
IRS990/ProgramServiceRevenueGrp/BusinessCd3531390
IRS990/ProgramServiceRevenueGrp/BusinessCd4531390
IRS990/ProgramServiceRevenueGrp/Desc0CONSULTING FEES
IRS990/ProgramServiceRevenueGrp/Desc1DEVELOPER FEE INCOME
IRS990/ProgramServiceRevenueGrp/Desc2MGP FEES
IRS990/ProgramServiceRevenueGrp/Desc3RENTAL INCOME FROM K-1
IRS990/ProgramServiceRevenueGrp/Desc4TAX REFUND
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1433580
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2118049
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt332541
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt415
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1433580
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2118049
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt332541
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt415
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt08692
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0121103
IRS990/PYProgramServiceRevenueAmt0281906
IRS990/PYRevenuesLessExpensesAmt0102807
IRS990/PYSalariesCompEmpBnftPaidAmt066688
IRS990/PYTotalExpensesAmt0187791
IRS990/PYTotalRevenueAmt0290598
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0367259
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0589185
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt011615
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt08692
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt08429
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt019376
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt010841
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt058953
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0589185
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0281906
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0361616
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0257438
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0123576
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01613721
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt011615
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt08692
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt08429
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt019376
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt010841
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt058953
IRS990ScheduleA/InvestmentIncomeCYPct00.03520
IRS990ScheduleA/InvestmentIncomePYPct00.04880
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.33940
IRS990ScheduleA/PublicSupportPY509Pct00.35680
IRS990ScheduleA/PublicSupportTotal509Amt0567685
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt0388300
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0157646
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt0247544
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0184340
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt068206
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt01046036
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt0388300
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt0157646
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt0247544
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt0184340
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt068206
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt01046036
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0589185
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0281906
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0361616
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0257438
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0123576
IRS990ScheduleA/Total509Grp/TotalAmt01613721
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0600800
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0290598
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0370045
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0276814
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0134417
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01672674
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt080064
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0INVESTMENT IN PARTNERSHIPS
IRS990ScheduleD/TotalLiabilityAmt080064
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0KATELYN JANEWAY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0SEE BELOW
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt017748
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0EMPLOYEE-ASSET MGR
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0SCHEDULE L, PART IV, ITEM B KATELYN JANEWAY IS THE DAUGHTER OF THE PRESIDENT OF THE ENTITY.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule L, Part V Supplemental Information
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT IS REQUIRED TO DISTRIBUTE A DRAFT OF THE FORM 990 TO THE ENTIRE GOVERNING BODY AT LEAST 10 DAYS PRIOR TO ITS FILING. DURING THIS PERIOD THE GOVERNING BODY HAS AN OPPORTUNITY TO REVIEW THE FORM 990 AND ADD COMMENTS OR ASK QUESTIONS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST POLICY IS CIRCULATED ANNUALLY TO COMMUNITY HOME BUILDERS AND ASSOCIATES BOARD OF DIRECTORS AND KEY EMPLOYEES. COMMUNITY HOME BUILDERS AND ASSOCIATES ASKS THAT ALL DIRECTORS AND KEY EMPLOYEES CERTIFY IN WRITING BY SIGNING AN ANNUAL STATEMENT AND CONFIRM THE FOLLOWING:- RECEIVES A COPY OF COMMUNITY HOME BUILDERS AND ASSOCIATES CONFLICT OF INTEREST POLICY (THE "POLICY").- READS AND UNDERSTANDS THE POLICY- AGREES TO COMPLY WITH THE POLICY- UNDERSTANDS THAT COMMUNITY HOME BUILDERS AND ASSOCIATES IS A CHARITABLE ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX- EXEMPT PURPOSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CORPORATION HAS A CONFLICT OF INTEREST AND COMPENSATION POLICY. Pursuant to this policy:a. No Interested Person shall vote on any matter relating to his or her compensation, irrespective of whether said compensation is received directly or indirectly, from the Corporation.b. The Corporation shall endeavor to ensure that all compensation arrangements affecting Interested Persons are objectively reasonable, based on the relevant market for persons of comparable skills, training, education and experience and performing similar duties for comparable organizations under similar conditions and circumstances. The Corporation shall consider and give due weight to ANALYSIS published by third parties regarding rates of compensation whenever and, to the extent that, such ANALYSIS are reliable and available.In addition to the above, the Board of Directors of the Corporation annually nominates a Compensation Committee whose members are comprised of two independent Directors. The Compensation Committee is guided by their Board approved Charter as well as a Compensation Philosophy Statement.Both the Board of Directors and the Compensation Committee have relied on input from information provided by the Economic Research Institute that provides compensation information drawn from Form 990's of comparable organizations. This third party information is first reviewed and deliberated by the Compensation Committee for both the President and other officers of the Corporation. Following these deliberations, the Compensation Committee presents an annual Compensation and Benefit Plan to the Board of Directors that is reviewed in conjunction with the annual budget for the Corporation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES COPIES OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AND PROVIDES THEM TO THE PUBLIC WHEN REQUESTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BAD DEBT RECOVERIES = -$8957
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GAAP ADJUSTMENTS TO K-1 INVESTMENTS = $4873
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Changes In Net Assets Or Fund Balances - Other Decreases
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Changes In Net Assets Or Fund Balances - Other Increases
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt0COMMUNITY HOME BUILDERS AND ASSOC
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt1COMMUNITY HOME BUILDERS AND ASSOC
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt2COMMUNITY HOME BUILDERS AND ASSOC

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.10$2.66$1.44$0.32$0.23$0.09
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.91$2.54$1.37$0.27$0.22$0.06
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.79$2.51$1.28$0.29$0.20$0.09
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.01$4.73$1.28$0.41$0.27$0.14
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.51$3.27$1.24$0.24$0.30$0.06
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.57$4.26$1.30$0.27$0.31$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.31$5.03$1.28$0.42$0.31$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.65$3.40$1.24$0.40$0.30$0.11
2016Detailed filing. Detailed filing data is available for this year.$0.87$0.09$0.79$0.60$0.23$0.37
2015Detailed filing. Detailed filing data is available for this year.$0.50$0.08$0.42$0.29$0.19$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.07$0.01$0.17$0.14$0.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.03$0.07$0.04$0.10$0.12$0.02