Civic Intelligence

Chapel Court Housing Corporation

EIN 77-0012545 • 501(c)3 • San Luis Obispo, CA

Profile

Provide housing for low-income farm workers

1060 Kendall RoadSan Luis Obispo, CA 93401

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

78th percentile

0.38x

Higher debt load relative to assets than 78% of similar nonprofits.

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

Liabilities / Revenue

94th percentile

2.52x

Higher debt load relative to revenue than 94% of similar nonprofits.

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

Net Margin

23rd percentile

-9.4%

Higher net margin than 23% of similar nonprofits.

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.

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

Asset Growth

33rd percentile

-1.9%

Faster asset growth than 33% of similar nonprofits.

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

Revenue Growth

48th percentile

6.1%

Faster revenue growth than 48% of similar nonprofits.

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

Assets

Down

$2,648,229

Down $50,972 (-1.9%) from 2023

Liabilities

Down

$996,192

Down $13,653 (-1.4%) from 2023

Net Assets

Down

$1,652,037

Down $37,319 (-2.2%) from 2023

Revenue

Up

$395,903

Up $22,827 (+6.1%) from 2023

Expenses

Up

$433,222

Up $24,949 (+6.1%) from 2023

Net Income

Down

-$37,319

Down $2,122 (-6.0%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2011: $1,055,082Liabilities 2011: $411,098Net Assets 2011: $643,9842011Assets 2012: $1,067,136Liabilities 2012: $404,368Net Assets 2012: $662,7682012Assets 2013: $2,098,003Liabilities 2013: $1,445,838Net Assets 2013: $652,1652013Assets 2014: $2,075,782Liabilities 2014: $1,438,686Net Assets 2014: $637,0962014Assets 2015: $2,023,212Liabilities 2015: $1,420,533Net Assets 2015: $602,6792015Assets 2016: $1,957,445Liabilities 2016: $1,386,215Net Assets 2016: $571,2302016Assets 2017: $2,988,694Liabilities 2017: $2,150,079Net Assets 2017: $838,6152017Assets 2018: $2,908,478Liabilities 2018: $1,447,584Net Assets 2018: $1,460,8942018Assets 2019: $2,886,917Liabilities 2019: $1,460,477Net Assets 2019: $1,426,4402019Assets 2020: $2,843,330Liabilities 2020: $1,432,058Net Assets 2020: $1,411,2722020Assets 2021: $2,802,409Liabilities 2021: $1,055,723Net Assets 2021: $1,746,6862021Assets 2022: $2,755,656Liabilities 2022: $1,031,103Net Assets 2022: $1,724,5532022Assets 2023: $2,699,201Liabilities 2023: $1,009,845Net Assets 2023: $1,689,3562023Assets 2024: $2,648,229Liabilities 2024: $996,192Net Assets 2024: $1,652,0372024

Highlighted filing

2024

Assets$2,648,229
Liabilities$996,192
Net Assets$1,652,037

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2011: $261,511Expenses 2011: $245,796Net Income 2011: $15,7152011Revenue 2012: $257,921Expenses 2012: $239,137Net Income 2012: $18,7842012Revenue 2013: $254,729Expenses 2013: $265,332Net Income 2013: -$10,6032013Revenue 2014: $300,514Expenses 2014: $315,583Net Income 2014: -$15,0692014Revenue 2015: $283,626Expenses 2015: $310,260Net Income 2015: -$26,6342015Revenue 2016: $279,299Expenses 2016: $310,748Net Income 2016: -$31,4492016Revenue 2017: $531,686Expenses 2017: $264,301Net Income 2017: $267,3852017Revenue 2018: $958,644Expenses 2018: $336,365Net Income 2018: $622,2792018Revenue 2019: $310,490Expenses 2019: $344,944Net Income 2019: -$34,4542019Revenue 2020: $336,798Expenses 2020: $351,966Net Income 2020: -$15,1682020Revenue 2021: $697,482Expenses 2021: $362,068Net Income 2021: $335,4142021Revenue 2022: $356,052Expenses 2022: $378,185Net Income 2022: -$22,1332022Revenue 2023: $373,076Expenses 2023: $408,273Net Income 2023: -$35,1972023Revenue 2024: $395,903Expenses 2024: $433,222Net Income 2024: -$37,3192024

Highlighted filing

2024

Revenue$395,903
Expenses$433,222
Net Income-$37,319

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.65$1.00$1.65$0.40$0.43$0.04
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.70$1.01$1.69$0.37$0.41$0.04
2022Detailed filing. Detailed filing data is available for this year.$2.76$1.03$1.72$0.36$0.38$0.02
2021Detailed filing. Detailed filing data is available for this year.$2.80$1.06$1.75$0.70$0.36$0.34
2020Detailed filing. Detailed filing data is available for this year.$2.84$1.43$1.41$0.34$0.35$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.89$1.46$1.43$0.31$0.34$0.03
2018Detailed filing. Detailed filing data is available for this year.$2.91$1.45$1.46$0.96$0.34$0.62
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.99$2.15$0.84$0.53$0.26$0.27
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.96$1.39$0.57$0.28$0.31$0.03
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.02$1.42$0.60$0.28$0.31$0.03
2014Summary only. Only limited summary data is available for this year.$2.08$1.44$0.64$0.30$0.32$0.02
2013Summary only. Only limited summary data is available for this year.$2.10$1.45$0.65$0.25$0.27$0.01
2012Summary only. Only limited summary data is available for this year.$1.07$0.40$0.66$0.26$0.24$0.02
2011Summary only. Only limited summary data is available for this year.$1.06$0.41$0.64$0.26$0.25$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 16, 2025
Return Version
2024v5.0
Gross Receipts
$395,903
Mission and Program Overview

Mission

Provide housing for low-income farm workers

Housing for low-income farm workers

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,166,977$2,091,597▼ $75,380
Rtn Earn Endowment Incm Other Fnds$1,689,356$1,652,037▼ $37,319
Savings and Temporary Cash Investments$399,508$501,603▲ $102,095
Cash and Non-Interest-Bearing Accounts$118,290$36,026▼ $82,264
Prepaid Expenses and Deferred Charges$12,607$15,788▲ $3,181
Accounts Receivable$1,819$3,215▲ $1,396
Total Assets$2,699,201$2,648,229▼ $50,972
Liabilities
Mortgage Notes Payable Secured by Investment Property$979,298$961,339▼ $17,959
Other Liabilities$18,700$18,700→ $0
Accounts Payable and Accrued Expenses$11,747$16,148▲ $4,401
Deferred Revenue$100$5▼ $95
Total Liabilities$1,009,845$996,192▼ $13,653
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,689,356$1,652,037▼ $37,319
Total Liabilities and Net Assets / Fund Balance$2,699,201$2,648,229▼ $50,972

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,690,327$2,134,332$3,824,659
Land$401,270-$401,270
Compensation and Service Providers

Board Members and Trustees

NameTitle
Paula JohnsonChairperson
Ken TrigueiroPresident
Vito GioioelloVice Chairpe
Sister Kathleen PatriceDirector
Anna MillerAssistant Se
Gabrielle MillerSecretary
Griffin MooreTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$388,426
Investment Income
$7,477
Other Revenue
$0
Change in Net Assets
$-37,319
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$334,792
Salaries, Compensation, and Employee Benefits$98,430
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$78,694--$78,694
Depreciation Depletion$75,381--$75,381
Fees for Services Management-$29,232-$29,232
Other Expenses$23,009--$23,009
Insurance$20,579--$20,579
Other Employee Benefits$14,406--$14,406
Fees for Services Accounting-$10,500-$10,500
Fees for Services Other$5,781--$5,781
Payroll Taxes$5,330--$5,330
Interest$4,518--$4,518
Office Expenses$2,745--$2,745
Fees for Services Legal-$11-$11
Total Functional Expenses$393,479$39,743$0$433,222
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
Tenant Deposits Held in Trust$18,700
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

A copy of the 990 is mailed to all members of the governing body for review prior to filing

Form 990, Page 6, Part VI, Line 15A

Chapel court housing corporation does not currently pay any salary to any officers or key employees.

Form 990, Page 6, Part VI, Line 15B

Chapel court housing corporation does not currently pay any salary to any officers or key employees.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Chapel Court Housing Corporation
EIN
77-0012545
Phone
8057813088
Address
1060 KENDALL ROAD, SAN LUIS OBISPO, CA 93401

Signing Officer

Name
Ken Trigueiro
Title
President
Phone
8055402476
Signed
2025-10-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ken Trigueiro
Formed
1980
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Firm
Covell Jani & Pasch Llp
Address
345 W 9TH AVE STE 100, ESCONDIDO, CA 92025-5055
Preparer
Joyce E Rethmeier CPA
Phone
7607370700
Supplemental Narrative

Additional Explanations

Form 990, Part V

All salaries and wages paid by the corporation are reimbursements to the management company. All employees are employees of the management company so that there were no payroll tax returns filed in the name of the chapel court housing corporation.

Form 990, Part XI, Line 9

Book / tax depreciation difference 75,381 depreciation -75,381

Raw XML Appendix373 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.

Path#Value
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IRS990/AuditCommitteeInd0false
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IRS990/BooksInCareOfDetail/PhoneNum08057813088
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01060 KENDALL ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0SAN LUIS OBISPO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd093401
IRS990/BusinessRlnWith35CtrlEntInd0false
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IRS990/ChangeToOrgDocumentsInd0false
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IRS990/CreditCounselingInd0false
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IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0395903
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IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt075381
IRS990/DepreciationDepletionGrp/TotalAmt075381
IRS990/Desc0CHAPEL COURT PROVIDED 27 AFFORDABLE HOUSING APARTMENTS TO LOW AND MODERATE INCOME FARM WORKERS AND THEIR FAMILIES IN CARPENTERIA, CALIFORNIA.
IRS990/DescribedInSection501c3Ind0true
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IRS990/ForeignFinancialAccountInd0false
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IRS990/Form990PartVIISectionAGrp/OfficerInd2X
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IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
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IRS990/Form990PartVIISectionAGrp/PersonNm2SISTER KATHLEEN PATRICE
IRS990/Form990PartVIISectionAGrp/PersonNm3ANNA MILLER
IRS990/Form990PartVIISectionAGrp/PersonNm4GABRIELLE MILLER
IRS990/Form990PartVIISectionAGrp/PersonNm5GRIFFIN MOORE
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
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IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIRPERSON
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3ASSISTANT SE
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01980
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IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
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IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0395903
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt03
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InfoInScheduleOPartXIInd0X
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IRS990/IRPDocumentCnt00
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IRS990/MethodOfAccountingAccrualInd0X
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IRS990/MoreThan5000KToIndividualsInd0false
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IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0401270
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TENANT DEPOSITS HELD IN TRUST
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL SALARIES AND WAGES PAID BY THE CORPORATION ARE REIMBURSEMENTS TO THE MANAGEMENT COMPANY. ALL EMPLOYEES ARE EMPLOYEES OF THE MANAGEMENT COMPANY SO THAT THERE WERE NO PAYROLL TAX RETURNS FILED IN THE NAME OF THE CHAPEL COURT HOUSING CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE 990 IS MAILED TO ALL MEMBERS OF THE GOVERNING BODY FOR REVIEW PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CHAPEL COURT HOUSING CORPORATION DOES NOT CURRENTLY PAY ANY SALARY TO ANY OFFICERS OR KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CHAPEL COURT HOUSING CORPORATION DOES NOT CURRENTLY PAY ANY SALARY TO ANY OFFICERS OR KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOOK / TAX DEPRECIATION DIFFERENCE 75,381 DEPRECIATION -75,381
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART V
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990/UponRequestInd0X
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IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KEN TRIGUEIRO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08055402476
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHAPEL COURT HOUSING CORPORATION
ReturnHeader/Filer/BusinessNameControlTxt0CHAP
ReturnHeader/Filer/EIN0770012545
ReturnHeader/Filer/PhoneNum08057813088
ReturnHeader/Filer/USAddress/AddressLine1Txt01060 KENDALL ROAD
ReturnHeader/Filer/USAddress/CityNm0SAN LUIS OBISPO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd093401
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383730777
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0COVELL JANI & PASCH LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0345 W 9TH AVE STE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ESCONDIDO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0920255055
ReturnHeader/PreparerPersonGrp/PhoneNum07607370700
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOYCE E RETHMEIER CPA
ReturnHeader/ReturnTs02025-10-21T13:48:08-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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