Civic Intelligence

Avenida Guadalupe Development Inc.

990 • Fiscal year 2014 • EIN 74-2941191

Oct 01, 2013 to Sep 30, 2014 • Filed on Jan 14, 2015

1314 Guadalupe Street Room 20178207

(210) 223-3151

Siviq Scores

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

Liabilities / Assets

95th percentile

1.32x

Higher debt load relative to assets than 95% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

98th percentile

11.50x

Higher debt load relative to revenue than 98% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

9th percentile

-34%

Higher net margin than 9% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

28th percentile

-2.8%

Faster asset growth than 28% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$2,607,163

Down $76,168 (-2.8%) from 2013

Net Assets

Down

-$823,189

Down $100,244 (-14%) from 2013

Liabilities

Up

$3,430,352

Up $24,076 (+0.7%) from 2013

Revenue

$298,380

No earlier filing loaded for comparison.

Expenses

Up

$398,624

Up $121,906 (+44%) from 2013

Net Income

-$100,244

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$4.0M$2.0M$0-$2.0MAssets 2010: $2,905,575Liabilities 2010: $3,403,591Net Assets 2010: -$498,0162010Assets 2011: $2,809,307Liabilities 2011: $3,405,532Net Assets 2011: -$596,2252011Assets 2012: $2,743,895Liabilities 2012: $3,405,132Net Assets 2012: -$661,2372012Assets 2013: $2,683,331Liabilities 2013: $3,406,276Net Assets 2013: -$722,9452013Assets 2014: $2,607,163Liabilities 2014: $3,430,352Net Assets 2014: -$823,1892014Assets 2015: $2,542,215Liabilities 2015: $3,443,218Net Assets 2015: -$901,0032015Assets 2016: $2,454,981Liabilities 2016: $3,462,251Net Assets 2016: -$1,007,2702016Assets 2017: $2,366,618Liabilities 2017: $3,432,900Net Assets 2017: -$1,066,2822017Assets 2018: $2,295,909Liabilities 2018: $3,443,868Net Assets 2018: -$1,147,9592018Assets 2019: $2,203,756Liabilities 2019: $3,431,179Net Assets 2019: -$1,227,4232019Assets 2020: $2,120,617Liabilities 2020: $3,421,144Net Assets 2020: -$1,300,5272020Assets 2021: $2,041,944Liabilities 2021: $3,423,614Net Assets 2021: -$1,381,6702021Assets 2022: $1,994,775Liabilities 2022: $3,413,031Net Assets 2022: -$1,418,2562022Assets 2023: $1,968,702Liabilities 2023: $3,414,108Net Assets 2023: -$1,445,4062023Assets 2025: $1,701,720Liabilities 2025: $3,417,619Net Assets 2025: -$1,715,8992025

Highlighted filing

2014

Assets$2,607,163
Liabilities$3,430,352
Net Assets-$823,189

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $281,1282010Expenses 2011: $305,4642011Expenses 2012: $276,3762012Expenses 2013: $276,7182013Revenue 2014: $298,380Expenses 2014: $398,624Net Income 2014: -$100,2442014Revenue 2015: $375,591Expenses 2015: $453,405Net Income 2015: -$77,8142015Revenue 2016: $439,178Expenses 2016: $545,445Net Income 2016: -$106,2672016Revenue 2017: $454,346Expenses 2017: $513,358Net Income 2017: -$59,0122017Revenue 2018: $491,569Expenses 2018: $573,246Net Income 2018: -$81,6772018Revenue 2019: $503,533Expenses 2019: $582,996Net Income 2019: -$79,4632019Revenue 2020: $517,773Expenses 2020: $572,409Net Income 2020: -$54,6362020Revenue 2021: $511,634Expenses 2021: $592,777Net Income 2021: -$81,1432021Revenue 2022: $516,415Expenses 2022: $553,001Net Income 2022: -$36,5862022Revenue 2023: $513,671Expenses 2023: $561,228Net Income 2023: -$47,5572023Revenue 2025: $514,881Expenses 2025: $709,222Net Income 2025: -$194,3412025

Highlighted filing

2014

Revenue$298,380
Expenses$398,624
Net Income-$100,244
Jump To
Filing Snapshot
Filing Period
Oct 1, 2013 to Sep 30, 2014
Signed
Jan 14, 2015
Return Version
2013v4.0
Gross Receipts
$298,380
Mission and Program Overview

Mission

59 Unit HUD 202 Supportive Housing Project for the Elderly

59 unit HUD 202 Supportive Housing Project for the Elderly.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,515,247$2,429,445▼ $85,802
Savings and Temporary Cash Investments$129,247$155,890▲ $26,643
Prepaid Expenses and Deferred Charges$23,612$16,197▼ $7,415
Cash and Non-Interest-Bearing Accounts$15,077$5,631▼ $9,446
Pledges and Grants Receivable$148--
Total Assets$2,683,331$2,607,163▼ $76,168
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,378,295$3,378,295→ $0
Accounts Payable and Accrued Expenses$7,874$31,705▲ $23,831
Other Liabilities$20,107$20,352▲ $245
Total Liabilities$3,406,276$3,430,352▲ $24,076
Net Assets / Fund Balance
Unrestricted Net Assets$-722,945$-823,189▼ $100,244
Total Net Assets Fund Balance$-722,945$-823,189▼ $100,244
Total Liabilities and Net Assets / Fund Balance$2,683,331$2,607,163▼ $76,168

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,403,135$1,006,251$3,409,386
Land$26,310-$26,310
Compensation and Service Providers

Board Members and Trustees

NameTitle
Gabriel VelasquezChairman
J Oscar RamirezPresident
Janice KaplesVice-Chairman
Amanda RamirezDirector
G O EspinosaDirector
Leticia CantuDirector
Lourdes GalvanDirector
Sonia CanalesDirector
Terry HartmanDirector
Wendy StilesDirector
Yolanda SosaSecretary
Mary Helen GonzalezTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$175,582
Program Service Revenue
$122,703
Investment Income
$95
Other Revenue
$0
Change in Net Assets
$-100,244

Audited Revenue Reconciliation

Revenue per Audited Statements
$298,380
Total Revenue per Audited Statements
$298,380
Total Revenue per Form 990
$298,380
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$253,462
Salaries, Compensation, and Employee Benefits$145,162
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$110,416--$110,416
Depreciation Depletion$96,774--$96,774
Fees for Services Management$35,262--$35,262
Other Expenses$31,245--$31,245
Other Employee Benefits$24,278--$24,278
Insurance$17,717--$17,717
Office Expenses$13,341--$13,341
Payroll Taxes$10,468--$10,468
Advertising$10,044--$10,044
Fees for Services Accounting$6,500--$6,500
Travel$2,418--$2,418
All Other Expenses$1,995--$1,995
Fees for Services Legal$447--$447
Total Functional Expenses$398,624$0$0$398,624

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$398,624
Total Expenses per Audited Statements$398,624
Total Expenses per Form 990$398,624
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$10,352
Tenant security deposits$10,000
Advances from Owner-
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 family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

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

The 990 and the audited financial statements are reviewed with the Finance Committee of the Board. A copy of the 990 is provided to all Board members before filing.

Form 990, Part VI, Section C, Line 19

The Organization makes its governing documents, conflict of interest policy, and audited financial statements available to the public upon request.

Filing and Contact Details

Filer

EIN
74-2941191
Phone
2102233151

Signing Officer

Name
J Oscar Ramirez
Title
President
Signed
2015-01-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
J Oscar Ramirez
Formed
2002
Legal Domicile
TX
Voting Board Members
11
Independent Board Members
11
Employees
4

Preparer

Preparer
Roger D Harrison
Phone
2105453075
Supplemental Narrative

Additional Explanations

Form 990, Part V, Line 2A

The Organization contracts with a related property management company Avenida Guadalupe Association. W-2s for the four employees and 1099s for the independent contractors are issued by Avenida Guadalupe Association.

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IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0148
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt023612
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt016197
IRS990/PrincipalOfficerNm0J Oscar Ramirez
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0531110
IRS990/ProgramServiceRevenueGrp/Desc0Rental income
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0119963
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0119963
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt096236
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0136
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0221650
IRS990/PYProgramServiceRevenueAmt0118638
IRS990/PYRevenuesLessExpensesAmt0-61708
IRS990/PYSalariesCompEmpBnftPaidAmt055068
IRS990/PYTotalExpensesAmt0276718
IRS990/PYTotalRevenueAmt0215010
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-100244
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0129247
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0155890
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0175582
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt096236
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt085935
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt082582
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt083774
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0524109
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0122828
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0118774
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0125429
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0124673
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0130933
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0622637
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.45700
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportPY170Pct00.40590
IRS990ScheduleA/PublicSupportTotal170Amt0524109
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0175582
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt096236
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt085935
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt082582
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt083774
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0524109
IRS990ScheduleA/TotalSupportAmt01146746
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt02403135
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01006251
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03409386
IRS990ScheduleD/ExpensesSubtotalAmt0398624
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt026310
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt026310
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt010352
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt110000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Tenant security deposits
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Advances from Owner
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueSubtotalAmt0298380
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02429445
IRS990ScheduleD/TotalExpensesPerForm990Amt0398624
IRS990ScheduleD/TotalLiabilityAmt020352
IRS990ScheduleD/TotalRevenuePerForm990Amt0298380
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0298380
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0398624
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Organization contracts with a related property management company Avenida Guadalupe Association. W-2s for the four employees and 1099s for the independent contractors are issued by Avenida Guadalupe Association.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The 990 and the audited financial statements are reviewed with the Finance Committee of the Board. A copy of the 990 is provided to all Board members before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Organization makes its governing documents, conflict of interest policy, and audited financial statements available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part V, Line 2a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10Avenida Guadalupe Association
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0742148804
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501c3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0TX
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Development Agency
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0Qualifies
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine101314 Guadalupe Street
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0San Antonio
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State0TX
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode078207
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0true
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0145162
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt135262
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0cost
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1HUD
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine10Avenida Guadalupe Association
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine11Avenida Guadalupe Association
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0p
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1r
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0true

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.70$3.42$1.72$0.51$0.71$0.19
2023Detailed filing. Detailed filing data is available for this year.$1.97$3.41$1.45$0.51$0.56$0.05
2022Detailed filing. Detailed filing data is available for this year.$1.99$3.41$1.42$0.52$0.55$0.04
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.04$3.42$1.38$0.51$0.59$0.08
2020Detailed filing. Detailed filing data is available for this year.$2.12$3.42$1.30$0.52$0.57$0.05
2019Detailed filing. Detailed filing data is available for this year.$2.20$3.43$1.23$0.50$0.58$0.08
2018Detailed filing. Detailed filing data is available for this year.$2.30$3.44$1.15$0.49$0.57$0.08
2017Detailed filing. Detailed filing data is available for this year.$2.37$3.43$1.07$0.45$0.51$0.06
2016Detailed filing. Detailed filing data is available for this year.$2.45$3.46$1.01$0.44$0.55$0.11
2015Detailed filing. Detailed filing data is available for this year.$2.54$3.44$0.90$0.38$0.45$0.08
2014Detailed filing. Detailed filing data is available for this year.$2.61$3.43$0.82$0.30$0.40$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.68$3.41$0.72$0.28
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.74$3.41$0.66$0.28
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.81$3.41$0.60$0.31
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.91$3.40$0.50$0.28