Civic Intelligence

Catholic Charities Housing Services Diocese of Yakima

990 • Fiscal year 2021 • EIN 91-1955616

Jul 01, 2020 to Jun 30, 2021 • Filed on May 12, 2022

5301 Tieton Drive Suite GYakima, WA 98908-3479

(509) 853-2800

Siviq Scores

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

Liabilities / Assets

78th percentile

0.56x

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

2021 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2021

Liabilities / Revenue

89th percentile

2.39x

Higher debt load relative to revenue than 89% of similar nonprofits.

2021 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2021

Net Margin

41st percentile

8.3%

Higher net margin than 41% of similar nonprofits.

2021 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2021

Top Officer Pay

44th percentile

$220,778

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

2021 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2021

Asset Growth

17th percentile

-1.3%

Faster asset growth than 17% of similar nonprofits.

2021 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2020 to 2021

Revenue Growth

66th percentile

25%

Faster revenue growth than 66% of similar nonprofits.

2021 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2020 to 2021

Assets

Down

$29,693,210

Down $380,865 (-1.3%) from 2020

Net Assets

Up

$13,036,125

Up $578,619 (+4.6%) from 2020

Liabilities

Down

$16,657,085

Down $959,484 (-5.4%) from 2020

Revenue

Up

$6,976,540

Up $1,404,891 (+25%) from 2020

Expenses

Up

$6,397,921

Up $1,095,596 (+21%) from 2020

Net Income

Up

$578,619

Up $309,295 (+115%) from 2020

Historical Trend

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2010: $19,426,906Liabilities 2010: $9,858,133Net Assets 2010: $9,568,7732010Assets 2011: $20,802,431Liabilities 2011: $8,289,527Net Assets 2011: $12,512,9042011Assets 2012: $21,573,615Liabilities 2012: $9,467,687Net Assets 2012: $12,105,9282012Assets 2013: $22,089,494Liabilities 2013: $9,422,226Net Assets 2013: $12,667,2682013Assets 2014: $23,677,916Liabilities 2014: $10,957,217Net Assets 2014: $12,720,6992014Assets 2015: $23,913,181Liabilities 2015: $10,958,261Net Assets 2015: $12,954,9202015Assets 2016: $23,584,329Liabilities 2016: $11,184,310Net Assets 2016: $12,400,0192016Assets 2017: $23,619,528Liabilities 2017: $11,141,137Net Assets 2017: $12,478,3912017Assets 2018: $23,978,128Liabilities 2018: $12,010,042Net Assets 2018: $11,968,0862018Assets 2019: $27,157,909Liabilities 2019: $15,429,805Net Assets 2019: $11,728,1042019Assets 2020: $30,074,075Liabilities 2020: $17,616,569Net Assets 2020: $12,457,5062020Assets 2021: $29,693,210Liabilities 2021: $16,657,085Net Assets 2021: $13,036,1252021Assets 2022: $36,981,616Liabilities 2022: $19,967,869Net Assets 2022: $17,013,7472022Assets 2023: $36,688,593Liabilities 2023: $20,172,626Net Assets 2023: $16,515,9672023

Highlighted filing

2021

Assets$29,693,210
Liabilities$16,657,085
Net Assets$13,036,125

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2010: $1,429,8222010Expenses 2011: $2,161,3482011Expenses 2012: $2,211,8772012Expenses 2013: $2,171,9822013Revenue 2014: $2,502,442Expenses 2014: $2,449,011Net Income 2014: $53,4312014Revenue 2015: $2,793,132Expenses 2015: $2,558,911Net Income 2015: $234,2212015Revenue 2016: $4,340,857Expenses 2016: $4,723,179Net Income 2016: -$382,3222016Revenue 2017: $3,511,817Expenses 2017: $3,433,445Net Income 2017: $78,3722017Revenue 2018: $3,801,517Expenses 2018: $4,311,822Net Income 2018: -$510,3052018Revenue 2019: $4,554,821Expenses 2019: $4,794,803Net Income 2019: -$239,9822019Revenue 2020: $5,571,649Expenses 2020: $5,302,325Net Income 2020: $269,3242020Revenue 2021: $6,976,540Expenses 2021: $6,397,921Net Income 2021: $578,6192021Revenue 2022: $7,045,338Expenses 2022: $6,835,331Net Income 2022: $210,0072022Revenue 2023: $7,784,020Expenses 2023: $8,281,800Net Income 2023: -$497,7802023

Highlighted filing

2021

Revenue$6,976,540
Expenses$6,397,921
Net Income$578,619
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 12, 2022
Return Version
2020v4.0
Gross Receipts
$6,976,540
Mission and Program Overview

Mission

To provide low and moderate income, elderly and handicapped persons with housing and services to meet their physical, social and psychological needs and to promote their health, security and usefulness in longer living.

To provide low & moderate income and handicap persons with housing facilities and services designed to meet their physical, social and psychological needs. See schedule o.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$18,122,573$17,568,717▼ $553,856
Savings and Temporary Cash Investments$3,537,932$4,323,153▲ $785,221
Other Notes and Loans Receivable, Net$4,552,416$3,962,054▼ $590,362
Cash and Non-Interest-Bearing Accounts$1,879,358$1,596,913▼ $282,445
Pledges and Grants Receivable$543,000$652,356▲ $109,356
Inventories for Sale or Use-$398,741-
Accounts Receivable$180,740--
Intangible Assets$47,756$31,214▼ $16,542
Prepaid Expenses and Deferred Charges$51,101$1,101▼ $50,000
Total Assets$30,074,075$29,693,210▼ $380,865
Other Assets Total$1,159,199$1,158,961▼ $238
Liabilities
Mortgage Notes Payable Secured by Investment Property$16,240,525$15,650,810▼ $589,715
Other Liabilities$461,068$549,362▲ $88,294
Deferred Revenue$767,992$369,313▼ $398,679
Accounts Payable and Accrued Expenses$146,984$87,600▼ $59,384
Total Liabilities$17,616,569$16,657,085▼ $959,484
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,780,980$9,349,377▲ $568,397
Net Assets With Donor Restrictions$3,676,526$3,686,748▲ $10,222
Total Net Assets Fund Balance$12,457,506$13,036,125▲ $578,619
Total Liabilities and Net Assets / Fund Balance$30,074,075$29,693,210▼ $380,865

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$13,285,598$5,257,559$18,543,157
Land$3,776,842-$3,776,842
Other Land Buildings$506,277-$506,277
Equipment-$219,036$219,036
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Darlene DarnellPresident anFT-$220,778$220,778
Bryan KetchamVice PresideFT$108,181$25,850$134,031

Board Members and Trustees

NameTitle
Thomas M SlimanChair
Darlene DarnellPresident and CEO
Tim FloodVice Chair
Adam CoeDirector
Jake JundtDirector
Maria Cruz-diazDirector
Teri SanchezDirector
Tom KunkelDirector
Anita QuintanaAssistant Di
Paul PalmerTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Precision Remodeling INCConstruction1212 S 37TH AVE, PO BOX 35143 1019, Yakima, WA 98902$671,391
Beacon DevelopmentConsulting1221 EAST PIKE ST SUITE 300, SUNNYSIDE, Seattle, WA 98122$369,016
Builders FirstsourceConstructionPO BOX 35143 1019, 80 POND ROAD, Seattle, WA 98124$304,131
Zarco's Construction LLCConstructionPO BOX 1273, Sunnyside, WA 98944$233,896
Granite Construction CompanyConstruction80 POND ROAD, Yakima, WA 98901$157,170
Revenue and Support

Revenue Composition

Contributions and Grants
$1,462,746
Program Service Revenue
$4,916,623
Investment Income
$597,171
Other Revenue
$0
All Other Contributions
$69,404
Change in Net Assets
$578,619

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,976,540
Total Revenue per Audited Statements
$6,976,540
Total Revenue per Form 990
$6,976,540
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,556,195
Salaries, Compensation, and Employee Benefits$1,841,726
Total Fundraising Expense$1,113
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,163,659$329,157-$1,492,816
Depreciation Depletion$499,941$23,520-$523,461
All Other Expenses$331,991$990-$332,981
Other Expenses$64,546$250,342$1,013$315,901
Other Employee Benefits$190,368$28,655-$219,023
Fees for Services Other$142,225$17,933-$160,158
Interest$126,555$10,769-$137,324
Insurance$123,350$252-$123,602
Occupancy$95,538$21,081-$116,619
Fees for Services Accounting$69,179$22,500-$91,679
Office Expenses$62,989$25,642$100$88,731
Payroll Taxes$58,927$24,075-$83,002
Pension Plan Contributions$31,229$15,656-$46,885
Travel$22,276$773-$23,049
Conferences and Meetings$7,159$1,746-$8,905
Advertising$5,246--$5,246
Fees for Services Legal-$3,878-$3,878
Total Functional Expenses$5,574,370$822,438$1,113$6,397,921

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,397,921
Total Expenses per Audited Statements$6,397,921
Total Expenses per Form 990$6,397,921
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
Deposits Payable$456,703
Accrued Expenses$128,773
Accrued Interest$22,861
Unamortized Cost of Financing$-58,975
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 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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

Cchs contracts with a real estate management group, coast real estate services, to oversee the management of all housing projects developed and acquired by cchs,including george family housing llc and cchs holding company llc. They provide on-site managers, a portfolio manager and property accountants for these properties.

Form 990, Page 6, Part VI, Line 6

The organization has one corporate member which is catholic charities board of trustees. The corporate member shall have and is authorized to exercise all of the authority of the membership in the corporation except as otherwise fixed by law. The corporate member shall have the authority to elect and remove, without cause or for cause, a director of the corporation and shall have the authority to appoint replacement or successor directors.

Form 990, Page 6, Part VI, Line 7A

Catholic charities board of trustees are the sole member of catholic charities housing services. They elect all board members.

Form 990, Page 6, Part VI, Line 7B

Catholic charities board of trustees are the sole member of catholic charities housing services. They elect all board members.

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

The form 990 is sent to all of the finance and board members for their review before the form 990 is filed.

Form 990, Page 6, Part VI, Line 12C

Conflict of interest policies must be reviewed and signed every year.

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

Wage surveys are conducted every two to four years as a contracted professional service through the catholic charities dioceses of yakima human resources department.

Form 990, Page 6, Part VI, Line 19

Request is made to the director of catholic charities housing services diocese of yakima. If approved by the director, a copy is then sent to the person/organization who requested it. Form 990 is also available on guidestar website.

Filing and Contact Details

Filer

Filer Name
Catholic Charities Housing Services
EIN
91-1955616
Phone
5098532800
Address
5301 TIETON DRIVE SUITE G, YAKIMA, WA 98908-3479

Signing Officer

Name
Bryan Ketcham
Title
Vice President
Phone
5098532800
Signed
2022-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Darlene Darnell
Formed
1998
Legal Domicile
Wa
Voting Board Members
9
Independent Board Members
8
Employees
25

Preparer

Firm
LOVERIDGE HUNT & CO CPA'S
Address
14725 SE 36TH ST STE 401, BELLEVUE, WA 98006-1682
Preparer
Jie Klemm
Phone
4254532088
Supplemental Narrative

Additional Explanations

Form 990

Form 990 - organization's mission (continued): to provide low and moderate income persons, elderly persons, and handicapped persons with housing facilities and services specially designed to meet their physical, social and psychological needs, and to promote their health, security, happiness and usefulness in longer living.

Form 990, Part III

Line 4b. Our mutual self-help housing program requires families to contribute sixty-five percent of the labor component to build their homes (30 hours per week) and that they agree to a group labor agreement where each family in a build group commits to helping each other build their homes. No family can move in until all homes have been completed. Once completed families have approximately 20,000 - 25,000 of equity in their home. Line 4c. In 2018, at 10 of our housing sites we had a 93% graduation rate and a 90% post-secondary enrollment rate among our high school seniors. In addition, we promote high school completion among our youth residents by providing on-site after school activities such as assistance with homework and activities that address academic skills, gang and bullying prevention, teamwork, creativity and self-esteem. Staff also supports college preparedness by offering college access programming to address the achievement gap in higher education in our resident population, as well as college campus (and vocational school) tours and college mentoring programs.

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 1B

In the u.s. Department of agriculture (usda) section 523 mutual self-help housing program, low-income borrowers work together under the guidance of a nonprofit public housing entity (self-help grantee) to build each others' homes. With a construction supervisor on site, these building groups perform at least 65 percent of the construction work required (known as "sweat equity") to build their homes. As each build group is approved by usda, a custodial bank account is opened (per group). Construction loan draw requests are submitted monthly to usda. Once usda approves the request the draw proceeds are deposited into the custodial account. All construction costs are paid from this custodial account. Individual family ledgers are kept to track proceeds and construction costs for each individual home.

Schedule D, Page 4, Part XIII

Part x - fin 48 footnote the organization is exempt from federal income taxes as an entity described in section 501(c)(3) of the internal revenue code, except for net income from unrelated business activities. As a result, there is no provision for federal income taxes in these financial statements and no federal income taxes were paid. Management believes that the organization has adequately addressed all relevant tax positions and there are no unrecorded tax liabilities. Generally, the organization's tax returns remain open for three years for federal tax examination. In addition, the wholly-owned llcs are considered disregarded entities under federal tax law, and, therefore, do not file separate returns. Information for the llcs is reported as part of the federal return for the organization.

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IRS990/ProgSrvcAccomActy2Grp/Desc0SINGLE FAMILY DEVELOPMENT: CCHS HAS DISTINCT HOME OWNERSHIP PROGRAMS FOR FIRST-TIME HOME BUYERS WITH VERY-LOW TO MODERATE INCOMES. THE INDIVIDUAL SELF-HELP MODEL REQUIRES FAMILIES CONTRIBUTE 250 HOURS OF SWEAT EQUITY ON THEIR HOMES AND PROVIDES A CREDIT AT CLOSING THAT ALLOWS FAMILIES TO ACHIEVE THEIR DREAM OF HOME OWNERSHIP WITH LITTLE TO NO DOWN PAYMENT. SEE SCHEDULE O.
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IRS990/ProgSrvcAccomActy3Grp/Desc0RESIDENT SERVICES: RESIDENT SERVICES (RS) PROGRAM PROVIDES OUR RESIDENTS WITH ACCESS TO SOCIAL AND EDUCATIONAL PROGRAMS FOCUSING ON EMBRACING PEOPLE, STRENGTHENING FAMILIES AND EMPOWERING ALL TO THRIVE. THE AREAS OF FOCUS FOR THE RS PROGRAM INCLUDE: EDUCATION, CRIMEPREVENTION, HEALTH/NUTRITION, COMMUNITY ENGAGEMENT, AND ECONOMIC OPPORTUNITIES. CCHS'RS PROGRAM SEEKS TO PROVIDE ALL RESIDENTS WITH THE OPPORTUNITY TO LEARN, DEVELOP INDIVIDUALLY AND COMMUNALLY, AND BREAK CYCLES OF EDUCATIONAL INEQUALITY AMONG IMMIGRANT AND FARM WORKER FAMILIES. AS PART OF THIS VISION, THE PROGRAM OFFERS EDUCATIONAL OPPORTUNITIES FROM CRADLE THROUGH COLLEGE. SEE SCHEDULE O.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$36.7$20.2$16.5$7.78$8.28$0.50
2022Summary only. Only limited summary data is available for this year.$37.0$20.0$17.0$7.05$6.84$0.21
2021Detailed filing. Detailed filing data is available for this year.$29.7$16.7$13.0$6.98$6.40$0.58
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$30.1$17.6$12.5$5.57$5.30$0.27
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$27.2$15.4$11.7$4.55$4.79$0.24
2018Summary only. Only limited summary data is available for this year.$24.0$12.0$12.0$3.80$4.31$0.51
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$23.6$11.1$12.5$3.51$3.43$0.08
2016Detailed filing. Detailed filing data is available for this year.$23.6$11.2$12.4$4.34$4.72$0.38
2015Detailed filing. Detailed filing data is available for this year.$23.9$11.0$13.0$2.79$2.56$0.23
2014Detailed filing. Detailed filing data is available for this year.$23.7$11.0$12.7$2.50$2.45$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.1$9.42$12.7$2.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.6$9.47$12.1$2.21
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.8$8.29$12.5$2.16
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.4$9.86$9.57$1.43
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2021 filings • 501(c)3 • $25M-$50M nonprofits