First Community Land

EIN 85-1098163 • 501(c)3 • San Jose, CA

Profile

To benefit and support first community housing (fch), a california nonprofit public benefit corporation, by facilitating the relief of the poor and underprivileged, the lessening of the burdens of government, and the combating of community deterioration, by developing and providng quality, affordable housing for low and moderate income households, and serving as a "community land trust".

75 E Santa Clara Street 1175San Jose, CA 95113

www.firsthousing.org

Siviq Scores

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

2.04x

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

501(c)3 • $5M-$10M nonprofits • Source year 2024

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

106%

Higher net margin than 100% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

No value available

No filing with officer rows is available for this organization yet.

-28%

Faster asset growth than 4% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2024

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2022 to 2024

Balance Sheet

Liabilities / Assets99th percentile

Assets

Down

$9,599,459

Down $7,053,499 (-42%) from 2023

Liabilities

$19,620,633

Up $340,837 (+1.8%) from 2023

Net Assets

Down

-$10,021,174

Down $7,394,336 (-281%) from 2023

Operations

Liabilities / RevenueScore unavailable Net Margin100th percentile

Revenue

Down

-$6,952,118

Down $6,953,718 (-434607%) from 2023

Expenses

Down

$442,218

Down $2,078,439 (-82%) from 2023

Net Income

Down

-$7,394,336

Down $4,875,279 (-194%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth4th percentile

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

Highlighted filing

2024

Assets$9,599,459

Liabilities$19,620,633

Net Assets-$10,021,174

Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

Highlighted filing

2024

Revenue-$6,952,118

Expenses$442,218

Net Income-$7,394,336

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: $9,599,459
Liabilities: $19,620,633
Net assets: -$10,021,174
Revenue: -$6,952,118
Expenses: $442,218
Net income: -$7,394,336

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.	$9.60	$19.6	$10.0	$6.95	$0.44	$7.39
2023Detailed filing. Detailed filing data is available for this year.	$16.7	$19.3	$2.63	$0.00	$2.52	$2.52
2022Detailed filing. Detailed filing data is available for this year.	$18.4	$18.5	$0.11	$0.00	$0.03	$0.03
2021Detailed filing. Detailed filing data is available for this year.	$17.7	$17.8	$0.08	$0.00	$0.06	$0.06
2020Detailed filing. Detailed filing data is available for this year.	$8.97	$8.99	$0.02	$0.00	$0.02	$0.02

Latest Filing Detail

Jump To

Filing Snapshot

Filing Period: Jan 1, 2024 to Dec 31, 2024
Signed: Sep 8, 2025
Return Version: 2024v5.2
Gross Receipts: $1,600

Mission and Program Overview

Mission

Creates and maintains permanently affordable single family or multifamily residences

Balance Sheet Detail

Line	Beginning	End	Change
Assets
Land, Buildings, and Equipment, Net	$16,560,938	$2,750,000	▼ $13,810,938
Prepaid Expenses and Deferred Charges	$75,032	$35,711	▼ $39,321
Cash and Non-Interest-Bearing Accounts	$16,988	$9,748	▼ $7,240
Total Assets	$16,652,958	$9,599,459	▼ $7,053,499
Other Assets Total	$0	$6,804,000	▲ $6,804,000
Liabilities
Mortgage Notes Payable Secured by Investment Property	$18,496,196	$18,585,597	▲ $89,401
Other Liabilities	$713,524	$1,008,375	▲ $294,851
Accounts Payable and Accrued Expenses	$70,076	$26,661	▼ $43,415
Total Liabilities	$19,279,796	$19,620,633	▲ $340,837
Net Assets / Fund Balance
Net Assets Without Donor Restrictions	$-2,626,838	$-10,021,174	▼ $7,394,336
Total Net Assets Fund Balance	$-2,626,838	$-10,021,174	▼ $7,394,336
Total Liabilities and Net Assets / Fund Balance	$16,652,958	$9,599,459	▼ $7,053,499

Asset Categories

Asset	Book Value	Depreciation	Basis
Other Land Buildings	$2,750,000	-	$2,750,000
Other Assets Org	$6,804,000	-	-

Compensation and Service Providers

Top Officer PayScore unavailable

Employees

Name	Title	Other	Total
David Munson	Director of Finance (thru 02/24)	$49,295	$49,295

Board Members and Trustees

Name	Title
Richard L Conniff	Chairman & CEO
Ru Weerakoon	Vice President
Bill Anderson	Director
Gerry Deyoung	Director
Jeff Gee	Director
Josh Cross	Director
Joyce Rodger	Director
Kermit Conley	Director
Matthew James	Director
Preston Prince	Director
Susan Muysenberg	Director
Bianey Martinez	Director of Asset Manager
Kathie Lee	Interim Director of Finance (start 02/24)
Michael P Santero	COO
Dunia Noel	Secretary
Robert Sherrard	Treasurer

Revenue and Support

Revenue Composition

Contributions and Grants: $1,600
Program Service Revenue: $0
Investment Income: $-6,953,718
Other Revenue: $0
All Other Contributions: $1,600
Change in Net Assets: $-7,394,336

Expenses and Functional Allocation

Major Expense Lines

Line Item	Amount
Other Expenses	$442,218
Grants and Similar Amounts Paid	$0
Professional Fundraising Fees	$0
Salaries, Compensation, and Employee Benefits	$0
Total Fundraising Expense	$0

Functional Expense Allocation

Line Item	Program	Management	Fundraising	Total
Interest	-	$390,877	-	$390,877
Insurance	-	$29,013	-	$29,013
Fees for Services Accounting	-	$7,392	-	$7,392
Fees for Services Legal	-	$-656	-	$-656
Other Expenses	$-137,486	$1,625	-	$-137,486
Total Functional Expenses	$-137,486	$579,704	$0	$442,218

Fundraising, Events, and Gaming

Fundraising activities: No
Gaming activities: No
Professional fundraiser used: No

Fundraising and Gaming Totals

Line Item	Amount
Professional Fundraising Fees	$0

Political and Lobbying Activity

Political campaign activity: No
Lobbying activity: No
Subject to proxy tax: No

Related Organizations and Partnerships

Related Tax-Exempt Organizations

Organization	Location	Activity	Code	Public Charity	Controlled
Betty Anne Gardens Inc	San Jose, CA	General Partner for Affordable Housing	501(c)(3)	Line 12a, I	No
Craig Gardens Inc	San Jose, CA	General Partner for Affordable Housing	501(c)(3)	Line 12a, I	No
El Paseo Apartments Inc	San Jose, CA	General Partner for Affordable Housing	501(c)(3)	Line 12a, I	No
First Community Housing	San Jose, CA	Developer of Affordable Housing	501(c)(3)	Line 7	No
First Housing Services Inc	San Jose, CA	Service Provider for Affordable Housing	501(c)(3)	Line 12a, I	No
Guadalupe Inc	San Jose, CA	General Partner for Affordable Housing	501(c)(3)	Line 12a, I	No
Paula Apartments Inc	San Jose, CA	Owns and Manages Apartments for Low Income Families	501(c)(3)	Line 12a, I	No
Rincon De Los Esteros Inc	San Jose, CA	General Partner for Affordable Housing	501(c)(3)	Line 12a, I	No
Troy Apartments Inc	San Jose, CA	Owns and Manages Apartments for Low Income Families	501(c)(3)	Line 12a, I	No

Related Partnerships and Joint Ventures

Organization	Location	Activity	Income	Assets	Ownership	Managing Partner
1585 Studios Lp	San Jose, CA	Affordable Housing for Low Income Families and Individuals	-	-	-	No
Bay Avenue Senior Housing Lp	San Jose, CA	Affordable Housing for Low Income Families and Individuals	-	-	-	No
Betty Anne Gardens Lp	San Jose, CA	Affordable Housing for Low Income Families and Individuals	-	-	-	No
Casa Feliz Lp	San Jose, CA	Affordable Housing for Low Income Families and Individuals	-	-	-	No
Craig Gardens Lp	San Jose, CA	Affordable Housing for Low Income Families and Individuals	-	-	-	No
Curtner Studios Lp	San Jose, CA	Affordable Housing for Low Income Families and Individuals	-	-	-	No
Dupont Street Lp	San Jose, CA	Affordable Housing for Low Income Families and Individuals	-	-	-	No
El Paseo Apartments Lp	San Jose, CA	Affordable Housing for Low Income Families and Individuals	-	-	-	No
Fourth Street Apartments Lp	San Jose, CA	Affordable Housing for Low Income Families and Individuals	-	-	-	No
Gish Apartments Lp	San Jose, CA	Affordable Housing for Low Income Families and Individuals	-	-	-	No
Guadalupe Associates	San Jose, CA	Affordable Housing for Low Income Families and Individuals	-	-	-	No
Japantown Apartments Lp	San Jose, CA	Affordable Housing for Low Income Families and Individuals	-	-	-	No
King Road Associates	San Jose, CA	Affordable Housing for Low Income Families and Individuals	-	-	-	No
Leigh Avenue Apartments Lp	San Jose, CA	Affordable Housing for Low Income Families and Individuals	-	-	-	No
Murphy Ranch Ii Lp	San Jose, CA	Affordable Housing for Low Income Families and Individuals	-	-	-	No
Murphy Ranch Lp	San Jose, CA	Affordable Housing for Low Income Families and Individuals	-	-	-	No
North San Pedro Apartments Lp	San Jose, CA	Affordable Housing for Low Income Families and Individuals	-	-	-	No
Orchard Gardens Ii Lp	San Jose, CA	Affordable Housing for Low Income Families and Individuals	-	-	-	No
Pacific Station North Lp	San Jose, CA	Affordable Housing for Low Income Families and Individuals	-	-	-	No
Parkview Apartments Associates	San Jose, CA	Affordable Housing for Low Income Families and Individuals	-	-	-	No
Salinas Gateway Lp	San Jose, CA	Affordable Housing for Low Income Families and Individuals	-	-	-	No
Second Street Studios Lp	San Jose, CA	Affordable Housing for Low Income Families and Individuals	-	-	-	No
The Magnolias Lp	San Jose, CA	Affordable Housing for Low Income Families and Individuals	-	-	-	No
Villa Montgomery Lp	San Jose, CA	Affordable Housing for Low Income Families and Individuals	-	-	-	No

Disregarded Entities

Entity	Location	Activity	Income	Assets	Controller
Buen Camino Apartments LLC	San Jose, CA	Provision of Affordable Housing	$800	$3,753,370	First Community Land
Lighthouse at Grace LLC	San Jose, CA	Provision of Affordable Housing	$800	$3,081,298	First Community Land

Debt and Bond Financing

Other Reported Liabilities

Liability	Amount
Accrued Interest	$609,305
Cash Advance From Related Organization Fch	$224,912
Construction Advance	$174,158

Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant: No
Annual disclosure for covered persons: Yes
Audit committee: 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: Yes
Audited financial statements prepared: Yes
Key decisions subject to board approval: No
Management duties delegated: No

Governance Explanations

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

“A copy of the form 990 is provided to the board members, and the finance committee and management review the form 990 before filing it.”

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

“Conflict of interest annual disclosure forms are completed by all officers, directors, and key employees. These disclosures include any potential conflict of interest and are reviewed by the executive committee of the board of directors. The executive committee evaluates the potential conflicts and takes appropriate actions described in the conflict of interest policy.”

Form 990, Part VI, Section B, Line 15

“The organization's ceo was a volunteer and not compensated. Other key employees of the organization were compensated by first community housing (fch), a related california non-profit organization through end of the year. On november 18, 2024, fch contracts with avenida espana hdc inc. To provide asset management and administrative services. Fch contracts with ravix financial to provide outsourced finance and accounting support.”

Form 990, Part VI, Section C, Line 19

“The governing documents, conflict of interest policy,and financial statements are available upon request.”

Form 990 Part VII Section A Column (B)

“All board members attend board meetings of other related organizations. The ceo works 15 hours/week for first community housing, a related non-profit organization.”

Filing and Contact Details

Filer

Filer Name: First Community Land
EIN: 85-1098163
Phone: 4082918650
Address: 75 E SANTA CLARA STREET 1175, SAN JOSE, CA 95113

Signing Officer

Name: Richard Conniff
Title: Chairman & CEO
Phone: 4082918650
Signed: 2025-09-08
Discuss with paid preparer: Yes

Organization Details

Principal Officer: Richard Conniff
Formed: 2020
Legal Domicile: CA
Voting Board Members: 13
Independent Board Members: 13
Employees: 0
Volunteers: 13

Preparer

Firm: Armanino Advisory LLC
Address: 50 W SAN FERNANDO ST STE 500, SAN JOSE, CA 95113
Preparer: Wanwan Zhang
Phone: 4082006400

Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“Accounting principles generally accepted in the united states of america provide accounting and disclosure guidance about positions taken by an organization in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken by the organization in its federal and state tax returns are more-likely-than-not to be sustained upon examination. The organization files information returns in the u.s. Federal jurisdiction and state of california. The organization's federal returns for the tax years 2021 and beyond remain subject to examination by the internal revenue service. The organization's california returns for the tax years 2020 and beyond remain subject to examination by the franchise tax board.”

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IRS990/Form990PartVIISectionAGrp/TitleTxt	1	DIRECTOR OF FINANCE (THRU 02/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt	2	INTERIM DIRECTOR OF FINANCE (START 02/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt	3	CHAIRMAN & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt	4	DIRECTOR OF ASSET MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt	5	VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt	6	SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt	7	TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt	8	DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt	9	DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt	10	DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt	11	DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt	12	DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt	13	DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt	14	DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt	15	DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt	16	DIRECTOR
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IRS990/GrantsToOrganizationsInd	0	0
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IRS990/InfoInScheduleOPartVIIInd	0	X
IRS990/InfoInScheduleOPartVIInd	0	X
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IRS990/MissionDesc	0	SUPPORT THE MISSION OF FIRST COMMUNITY HOUSING (FCH), A CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION, BY FACILITATING THE PURCHASE AND OWNERSHIP OF REAL PROPERTY FOR THE FUTURE DEVELOPMENT OF SUBSIDIZED AFFORDABLE HOUSING BY FCH.
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IRS990/OtherExpensesGrp/Desc	2	PROJECTS WRITTEN OFF
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IRS990/PrincipalOfficerNm	0	RICHARD CONNIFF
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IRS990ScheduleA/SupportedOrganizationsTotalCnt	0	1
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt	0	0
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IRS990ScheduleA/SupportingOrganization509a3Ind	0	X
IRS990ScheduleA/SupportingOrgType2Ind	0	X
IRS990ScheduleA/SupportSumAmt	0	0
IRS990/ScheduleBRequiredInd	0	0
IRS990ScheduleD/FootnoteTextInd	0	X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt	0	6804000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc	0	ASSETS HELD FOR SALE
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt	0	2750000
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt	0	2750000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt	0	609305
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt	1	224912
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt	2	174158
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc	0	ACCRUED INTEREST
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc	1	CASH ADVANCE FROM RELATED ORGANIZATION FCH
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc	2	CONSTRUCTION ADVANCE
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt	0	ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ORGANIZATION IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES THAT ALL OF THE POSITIONS TAKEN BY THE ORGANIZATION IN ITS FEDERAL AND STATE TAX RETURNS ARE MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION. THE ORGANIZATION FILES INFORMATION RETURNS IN THE U.S. FEDERAL JURISDICTION AND STATE OF CALIFORNIA. THE ORGANIZATION'S FEDERAL RETURNS FOR THE TAX YEARS 2021 AND BEYOND REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE ORGANIZATION'S CALIFORNIA RETURNS FOR THE TAX YEARS 2020 AND BEYOND REMAIN SUBJECT TO EXAMINATION BY THE FRANCHISE TAX BOARD.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc	0	PART X, LINE 2:
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt	0	6804000
IRS990ScheduleD/TotalLiabilityAmt	0	1008375
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IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd	0	0
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd	0	0
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd	0	0
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd	0	0
IRS990ScheduleJ/EquityBasedCompArrngmInd	0	0
IRS990ScheduleJ/InitialContractExceptionInd	0	0
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt	1	218248
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt	0	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt	1	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt	0	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt	1	0
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt	1	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt	0	5576
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt	1	6053
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt	1	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt	0	39150
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt	1	46980
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt	0	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt	1	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt	0	67707
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt	1	96458
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm	0	BIANEY MARTINEZ
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm	1	MICHAEL P SANTERO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt	0	DIRECTOR OF ASSET MANAGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt	1	COO
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt	1	0
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt	1	367739
IRS990ScheduleJ/SeverancePaymentInd	0	1
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt	0	A RELATED ORGANIZATION, FIRST COMMUNITY HOUSING (FCH) DID NOT COMPENSATE ITS CEO IN CALENDAR YEAR 2024. ON NOVEMBER 18, 2024, FCH CONTRACTS WITH AVENIDA ESPANA HDC INC. TO PROVIDE ASSET MANAGEMENT AND ADMINISTRATIVE SERVICES. FCH CONTRACTS WITH RAVIX FINANCIAL TO PROVIDE OUTSOURCED FINANCE AND ACCOUNTING SUPPORT.

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