Civic Intelligence

Shadetree Historical Artisan Development Engine

EIN 82-1271323 • 501(c)3 • Oakland, CA

Pub. 78 Eligible

Profile

To provide and promote affordable housing to low-income residents

48 5th AvenueOakland, CA 94606

www.shadetreeartisans.org

Siviq Scores

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

Liabilities / Assets

95th percentile

1.24x

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

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

Liabilities / Revenue

99th percentile

17.13x

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

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

Net Margin

7th percentile

-43%

Higher net margin than 7% of similar nonprofits.

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

Top Officer Pay

55th percentile

$71,250

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 22.0% of source-year revenue.

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

Asset Growth

71st percentile

13%

Faster asset growth than 71% of similar nonprofits.

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

Revenue Growth

37th percentile

0.1%

Faster revenue growth than 37% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets95th percentile

Assets

Up

$4,457,387

Up $507,233 (+13%) from 2023

Liabilities

Up

$5,537,127

Up $666,778 (+14%) from 2023

Net Assets

Down

-$1,079,740

Down $159,545 (-17%) from 2023

Operations
Liabilities / Revenue99th percentileNet Margin7th percentile

Revenue

Up

$323,323

Up $262 (+0.1%) from 2023

Expenses

Up

$463,432

Up $185,378 (+67%) from 2023

Net Income

Down

-$140,109

Down $185,116 (-411%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth71st percentile

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2017: $2,782,260Liabilities 2017: $2,827,492Net Assets 2017: -$45,2322017Assets 2018: $2,796,662Liabilities 2018: $2,829,092Net Assets 2018: -$32,4302018Assets 2019: $2,943,497Liabilities 2019: $2,949,092Net Assets 2019: -$5,5952019Assets 2020: $3,139,065Liabilities 2020: $3,030,136Net Assets 2020: $108,9292020Assets 2021: $3,025,892Liabilities 2021: $3,841,996Net Assets 2021: -$816,1042021Assets 2022: $3,184,897Liabilities 2022: $3,933,521Net Assets 2022: -$748,6242022Assets 2023: $3,950,154Liabilities 2023: $4,870,349Net Assets 2023: -$920,1952023Assets 2024: $4,457,387Liabilities 2024: $5,537,127Net Assets 2024: -$1,079,7402024

Highlighted filing

2024

Assets$4,457,387
Liabilities$5,537,127
Net Assets-$1,079,740
Open 2024 Filing

Operations Trend

Revenue Growth37th percentile

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

$2.0M$1.0M$0-$1.0MRevenue 2017: $144,296Expenses 2017: $191,335Net Income 2017: -$47,0392017Revenue 2018: $346,779Expenses 2018: $332,160Net Income 2018: $14,6192018Revenue 2019: $368,956Expenses 2019: $342,123Net Income 2019: $26,8332019Revenue 2020: $335,521Expenses 2020: $224,227Net Income 2020: $111,2942020Revenue 2021: $337,358Expenses 2021: $1,262,821Net Income 2021: -$925,4632021Revenue 2022: $335,540Expenses 2022: $217,143Net Income 2022: $118,3972022Revenue 2023: $323,061Expenses 2023: $278,054Net Income 2023: $45,0072023Revenue 2024: $323,323Expenses 2024: $463,432Net Income 2024: -$140,1092024

Highlighted filing

2024

Revenue$323,323
Expenses$463,432
Net Income-$140,109
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$4,457,387
Liabilities
$5,537,127
Net assets
-$1,079,740
Revenue
$323,323
Expenses
$463,432
Net income
-$140,109
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.46$5.54$1.08$0.32$0.46$0.14
2023Detailed filing. Detailed filing data is available for this year.$3.95$4.87$0.92$0.32$0.28$0.05
2022Detailed filing. Detailed filing data is available for this year.$3.18$3.93$0.75$0.34$0.22$0.12
2021Detailed filing. Detailed filing data is available for this year.$3.03$3.84$0.82$0.34$1.26$0.93
2020Detailed filing. Detailed filing data is available for this year.$3.14$3.03$0.11$0.34$0.22$0.11
2019Detailed filing. Detailed filing data is available for this year.$2.94$2.95$0.01$0.37$0.34$0.03
2018Detailed filing. Detailed filing data is available for this year.$2.80$2.83$0.03$0.35$0.33$0.01
2017Detailed filing. Detailed filing data is available for this year.$2.78$2.83$0.05$0.14$0.19$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 4, 2025
Return Version
2024v5.2
Gross Receipts
$323,323
Mission and Program Overview

Mission

To provide and promote affordable housing to low-income residents

Mission:To provide and promote affordable housing to low-income residents of California, to manage and steward artist live-work spaces, and improve and preserve local cultural heritage.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,197,191$2,180,419▼ $16,772
Intangible Assets$291,394$207,598▼ $83,796
Cash and Non-Interest-Bearing Accounts$33,825$164,758▲ $130,933
Loans From Officers Directors$141,188--
Accounts Receivable$100,000$100,000→ $0
Savings and Temporary Cash Investments$227$10,029▲ $9,802
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-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Cap Stk Tr Prin Current Funds$-924,385$-1,079,740▼ $155,355
Total Assets$3,945,964$4,457,387▲ $511,423
Other Assets Total$1,323,327$1,794,583▲ $471,256
Liabilities
Mortgage Notes Payable Secured by Investment Property$4,042,235$4,800,000▲ $757,765
Other Liabilities$291,394$548,343▲ $256,949
Unsecured Notes Loans Payable$236,258--
Accounts Payable and Accrued Expenses$159,274$182,706▲ $23,432
Escrow Account Liability-$6,078-
Total Liabilities$4,870,349$5,537,127▲ $666,778
Net Assets / Fund Balance
Total Net Assets Fund Balance$-924,385$-1,079,740▼ $155,355
Total Liabilities and Net Assets / Fund Balance$3,945,964$4,457,387▲ $511,423

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,756,890$172,437$1,929,327
Leasehold Improvements$423,529$49,445$472,974
Other Assets Org$2--
Compensation and Service Providers
Top Officer Pay55th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Donna SmitheyPresidentFT$71,250$71,250

Board Members and Trustees

NameTitle
Marcus GuillardPresident
Paul ArevaloDirector
Pauline Anne DukeDirector
Phillip ChristopherDirector
Teri SageSecretary
Andrea IngrahamTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,000
Program Service Revenue
$318,321
Investment Income
$2
Other Revenue
$0
All Other Contributions
$5,000
Change in Net Assets
$-140,109
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$463,432
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest-$184,627-$184,627
Occupancy$112,862--$112,862
Insurance$79,744--$79,744
Depreciation Depletion$70,143--$70,143
Fees for Services Legal-$6,280-$6,280
Fees for Services Accounting-$5,000-$5,000
Office Expenses-$3,859-$3,859
Advertising$847--$847
Other Expenses-$70-$70
Total Functional Expenses$263,596$199,836$0$463,432
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
Loans from Officers, Directors, Trustees, and Key Employees$141,188--
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease liability-net$293,343
Accrued interest-COO loan$255,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
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, Part VI, Section B, Line 11B

“No review was or will be conducted.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Shadetree Historical Artisan
EIN
82-1271323
Phone
5105756202
Address
48 5th Avenue, Oakland, CA 94606

Signing Officer

Name
Donna Smithey
Title
President
Signed
2025-09-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donna Smithey
Formed
2017
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
0
Employees
0

Preparer

Firm
David Carrillo CPA
Address
1740 WALNUT ST APT 2, BERKELEY, CA 94709
Preparer
David Carrillo
Phone
5105484940
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Covid loan forgiveness = $30180”

Form 990, Part XI, Line 9

“Prior years' depreciation adjustments = -$5252”

Form 990, Part XI, Line 9

“Prior years' loan fee amortization = -$43513”

Form 990, Part XI, Line 9

“Unreconciled difference = $3339”

Consolidation of two entities for reporting 2024 operations

“This Form 990 contains the combined accounting for two related entities:1. Shadetree Historical Artisian Development Engine FIN 82-1271323 and,2. Shadetree Affordable Housing LP FIN 87-1145383Shadetree Affordable Housing LP is a one-partner partnership and is being treated as a federal disregarded entity for tax purposes for tax year 2024 in accordance with FTB Notice 2019-06. Both entities share same address and management.”

Raw XML AppendixShowing 400 of 474 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0159274
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0182706
IRS990/AccountsReceivableGrp/BOYAmt0100000
IRS990/AccountsReceivableGrp/EOYAmt0100000
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0Mission:To provide and promote affordable housing to low-income residents of California, to manage and steward artist live-work spaces, and improve and preserve local cultural heritage.
IRS990/AdvertisingGrp/ProgramServicesAmt0847
IRS990/AdvertisingGrp/TotalAmt0847
IRS990/AllOtherContributionsAmt05000
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Andrea Ingraham
IRS990/BooksInCareOfDetail/PhoneNum05105756202
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt048 5th Avenue 21
IRS990/BooksInCareOfDetail/USAddress/CityNm0Oakland
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd094606
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt0-924385
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt0-1079740
IRS990/CashNonInterestBearingGrp/BOYAmt033825
IRS990/CashNonInterestBearingGrp/EOYAmt0164758
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0true
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt05000
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt02
IRS990/CYOtherExpensesAmt0463432
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0318321
IRS990/CYRevenuesLessExpensesAmt0-140109
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0463432
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0323323
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt070143
IRS990/DepreciationDepletionGrp/TotalAmt070143
IRS990/Desc0provide and promote affordable housing and manage artist live-work
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0true
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountLiabilityGrp/EOYAmt06078
IRS990/ExpenseAmt0263596
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt05000
IRS990/FeesForServicesAccountingGrp/TotalAmt05000
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt06280
IRS990/FeesForServicesLegalGrp/TotalAmt06280
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt26.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt510.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt65.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0Donna Smithey
IRS990/Form990PartVIISectionAGrp/PersonNm1Pauline Anne Duke
IRS990/Form990PartVIISectionAGrp/PersonNm2Paul Arevalo
IRS990/Form990PartVIISectionAGrp/PersonNm3Phillip Christopher
IRS990/Form990PartVIISectionAGrp/PersonNm4Marcus Guillard
IRS990/Form990PartVIISectionAGrp/PersonNm5Andrea Ingraham
IRS990/Form990PartVIISectionAGrp/PersonNm6Teri Sage
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt071250
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4President
IRS990/Form990PartVIISectionAGrp/TitleTxt5Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt6Secretary
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02017
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0323323
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ProgramServicesAmt079744
IRS990/InsuranceGrp/TotalAmt079744
IRS990/IntangibleAssetsGrp/BOYAmt0291394
IRS990/IntangibleAssetsGrp/EOYAmt0207598
IRS990/InterestGrp/ManagementAndGeneralAmt0184627
IRS990/InterestGrp/TotalAmt0184627
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt02
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt02
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt05
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0221882
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02197191
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02180419
IRS990/LandBldgEquipCostOrOtherBssAmt02402301
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt0141188
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0false
IRS990/MissionDesc0Mission:To provide and promote affordable housing to low-income residents of California, to manage and steward artist live-work spaces, and improve and preserve local cultural heritage.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt04042235
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt04800000
IRS990/NetAssetsOrFundBalancesBOYAmt0-924385
IRS990/NetAssetsOrFundBalancesEOYAmt0-1079740
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt0112862
IRS990/OccupancyGrp/TotalAmt0112862
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03859
IRS990/OfficeExpensesGrp/TotalAmt03859
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01323327
IRS990/OtherAssetsTotalGrp/EOYAmt01794583
IRS990/OtherChangesInNetAssetsAmt0-15246
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Postage and Shipping
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt070
IRS990/OtherExpensesGrp/TotalAmt070
IRS990/OtherLiabilitiesGrp/BOYAmt0291394
IRS990/OtherLiabilitiesGrp/EOYAmt0548343
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Donna Smithey
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0531110
IRS990/ProgramServiceRevenueGrp/Desc0Rental income
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0318321
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0318321
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt071
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt019
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0278054
IRS990/PYProgramServiceRevenueAmt0322971
IRS990/PYRevenuesLessExpensesAmt045007
IRS990/PYTotalExpensesAmt0278054
IRS990/PYTotalRevenueAmt0323061
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-140109
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0227
IRS990/SavingsAndTempCashInvstGrp/EOYAmt010029
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt093831
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt0134463
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt080361
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt0116009
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0424664
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Form 990 Schedule A Part VIFacts & circumstances to support taxpayers claim as a pubic charity:Facts & circumstances #1 Although failing the support test in Part III, the taxpayer wishes to be considered a public charity based on facts and circumstances stated below:#1 -In preparing Form 990 Schedule A on behalf of my public charity client ( a low-income housing cooperative) I ran into a problem with the support calculations of Schedule A Part III. Following the instructions for Form 990 Schedule A Part III my client fails to meet the support test which eliminates it from qualifying as a public charity. The support calculations seem to be aimed at eliminating contributions of from disqualified persons and contribution exceeding $5000. Contribution are defined ( I think) as more or less gifts but the taxpayer's gross receipts are entirely composed of rents- on a standard quid pro quo basis. Rents are not gifts. The $5000 limitation doesn't make sense in this case i.e. $5000 represents monthly rent of $417 and which has the affect of eliminating all my clients income as public support and therefore disqualifying my client as a public charity Under the facts and circumstances above the taxpayer requests to be considered a qualified public charity for 2023.#2 The entity got its charity status as a 501(c)(3) organization with its 509(a)(2)public charity status per IRS Letter 947 dated October 23, 2017 based on the identical revenue sources it has been reporting since its inception i.e. nothing has changed so the taxpayer respectfully requests that the IRS confirm its status as a public charity.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Part I: Additional Information
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1Part I, Line 12f: Supported Org Not Named in Organizing Documents
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt05000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt071
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0199
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt075
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt089
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt05434
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt02
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt02
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt0318321
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt0322971
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt0335335
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt0337281
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt0336948
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt01650856
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt02
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt02
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.41800
IRS990ScheduleA/PublicSupportPY509Pct00.30100
IRS990ScheduleA/PublicSupportTotal509Amt0692285
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0311754
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt0241553
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0247275
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt0163423
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0964005
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt0217923
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt0107090
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt0166914
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt047414
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt0539341
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0323321
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0323042
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0335534
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0337356
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0337037
IRS990ScheduleA/Total509Grp/TotalAmt01656290
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0323323
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0323042
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0335534
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0337356
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0337037
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01656292
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01756890
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0172437
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01929327
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0true
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0423529
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt049445
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0472974
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01501238
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1293343
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt22
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Development costs
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Loan fees
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Right of lease
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3Rounding
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0255000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1293343
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Accrued interest-COO loan
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Lease liability-net
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02180419
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01794583
IRS990ScheduleD/TotalLiabilityAmt0548343
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Covid loan forgiveness = $30180
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Prior years' depreciation adjustments = -$5252
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Prior years' loan fee amortization = -$43513
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Unreconciled difference = $3339
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6This Form 990 contains the combined accounting for two related entities:1. Shadetree Historical Artisian Development Engine FIN 82-1271323 and,2. Shadetree Affordable Housing LP FIN 87-1145383Shadetree Affordable Housing LP is a one-partner partnership and is being treated as a federal disregarded entity for tax purposes for tax year 2024 in accordance with FTB Notice 2019-06. Both entities share same address and management.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part XI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Consolidation of two entities for reporting 2024 operations
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt0Shadetree Historical Artisan Development
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt0Shadetree Affordable Housing LP
IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN0871145383
IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt04453135
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt0Provide affordable housing to low-income CA residents
IRS990ScheduleR/IdDisregardedEntitiesGrp/TotalIncomeAmt0318321
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt048 5th Street
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm0Oakland
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd094606
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.