Civic Intelligence

Housing Development & Neighborhood

EIN 94-2583924 • 501(c)3 • Orinda, CA

Profile

Development & maintenance of low-income housing projects & related activities.

50 Vashell Way 400Orinda, CA 94563

n/A

Siviq Scores

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

Liabilities / Assets

95th percentile

1.13x

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

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

Liabilities / Revenue

93rd percentile

2.34x

Higher debt load relative to revenue than 93% of similar nonprofits.

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

Net Margin

22nd percentile

-10%

Higher net margin than 22% of similar nonprofits.

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

Top Officer Pay

96th percentile

$399,729

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 19.7% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

40th percentile

0.6%

Faster asset growth than 40% of similar nonprofits.

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

Revenue Growth

13th percentile

-23%

Faster revenue growth than 13% of similar nonprofits.

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

Assets

Up

$4,217,271

Up $26,449 (+0.6%) from 2023

Liabilities

Up

$4,757,144

Up $215,617 (+4.7%) from 2023

Net Assets

Down

-$539,873

Down $189,168 (-54%) from 2023

Revenue

Down

$2,036,323

Down $616,409 (-23%) from 2023

Expenses

Up

$2,249,772

Up $40,335 (+1.8%) from 2023

Net Income

Down

-$213,449

Down $656,744 (-148%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2010: $5,554,051Liabilities 2010: $5,474,355Net Assets 2010: $79,6962010Assets 2011: $5,323,848Liabilities 2011: $5,465,031Net Assets 2011: -$141,1832011Assets 2012: $5,222,145Liabilities 2012: $5,423,550Net Assets 2012: -$201,4052012Assets 2013: $5,151,732Liabilities 2013: $5,455,559Net Assets 2013: -$303,8272013Assets 2014: $4,809,690Liabilities 2014: $5,333,678Net Assets 2014: -$523,9882014Assets 2015: $4,782,033Liabilities 2015: $5,189,842Net Assets 2015: -$407,8092015Assets 2016: $4,633,137Liabilities 2016: $5,345,957Net Assets 2016: -$712,8202016Assets 2017: $4,786,739Liabilities 2017: $5,438,271Net Assets 2017: -$651,5322017Assets 2018: $4,624,503Liabilities 2018: $5,265,042Net Assets 2018: -$640,5392018Assets 2019: $4,633,447Liabilities 2019: $5,148,576Net Assets 2019: -$515,1292019Assets 2020: $4,623,855Liabilities 2020: $5,047,294Net Assets 2020: -$423,4392020Assets 2021: $4,569,249Liabilities 2021: $5,085,931Net Assets 2021: -$516,6822021Assets 2022: $4,284,792Liabilities 2022: $5,078,792Net Assets 2022: -$794,0002022Assets 2023: $4,190,822Liabilities 2023: $4,541,527Net Assets 2023: -$350,7052023Assets 2024: $4,217,271Liabilities 2024: $4,757,144Net Assets 2024: -$539,8732024

Highlighted filing

2024

Assets$4,217,271
Liabilities$4,757,144
Net Assets-$539,873

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $1,640,575Expenses 2010: $1,700,540Net Income 2010: -$59,9652010Revenue 2011: $1,585,011Expenses 2011: $1,805,890Net Income 2011: -$220,8792011Expenses 2012: $1,813,8752012Revenue 2013: $1,820,312Expenses 2013: $1,922,734Net Income 2013: -$102,4222013Revenue 2014: $1,921,839Expenses 2014: $1,785,557Net Income 2014: $136,2822014Revenue 2015: $1,921,909Expenses 2015: $1,805,730Net Income 2015: $116,1792015Revenue 2016: $1,971,155Expenses 2016: $2,009,749Net Income 2016: -$38,5942016Revenue 2017: $2,022,411Expenses 2017: $1,961,123Net Income 2017: $61,2882017Revenue 2018: $2,090,818Expenses 2018: $2,075,285Net Income 2018: $15,5332018Revenue 2019: $2,194,256Expenses 2019: $2,068,846Net Income 2019: $125,4102019Revenue 2020: $2,198,492Expenses 2020: $2,106,802Net Income 2020: $91,6902020Revenue 2021: $2,030,206Expenses 2021: $2,123,449Net Income 2021: -$93,2432021Revenue 2022: $2,016,578Expenses 2022: $2,293,896Net Income 2022: -$277,3182022Revenue 2023: $2,652,732Expenses 2023: $2,209,437Net Income 2023: $443,2952023Revenue 2024: $2,036,323Expenses 2024: $2,249,772Net Income 2024: -$213,4492024

Highlighted filing

2024

Revenue$2,036,323
Expenses$2,249,772
Net Income-$213,449

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.22$4.76$0.54$2.04$2.25$0.21
2023Detailed filing. Detailed filing data is available for this year.$4.19$4.54$0.35$2.65$2.21$0.44
2022Detailed filing. Detailed filing data is available for this year.$4.28$5.08$0.79$2.02$2.29$0.28
2021Detailed filing. Detailed filing data is available for this year.$4.57$5.09$0.52$2.03$2.12$0.09
2020Detailed filing. Detailed filing data is available for this year.$4.62$5.05$0.42$2.20$2.11$0.09
2019Detailed filing. Detailed filing data is available for this year.$4.63$5.15$0.52$2.19$2.07$0.13
2018Detailed filing. Detailed filing data is available for this year.$4.62$5.27$0.64$2.09$2.08$0.02
2017Detailed filing. Detailed filing data is available for this year.$4.79$5.44$0.65$2.02$1.96$0.06
2016Detailed filing. Detailed filing data is available for this year.$4.63$5.35$0.71$1.97$2.01$0.04
2015Detailed filing. Detailed filing data is available for this year.$4.78$5.19$0.41$1.92$1.81$0.12
2014Detailed filing. Detailed filing data is available for this year.$4.81$5.33$0.52$1.92$1.79$0.14
2013Detailed filing. Detailed filing data is available for this year.$5.15$5.46$0.30$1.82$1.92$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.22$5.42$0.20$1.81
2011Summary only. Only limited summary data is available for this year.$5.32$5.47$0.14$1.59$1.81$0.22
2010Summary only. Only limited summary data is available for this year.$5.55$5.47$0.08$1.64$1.70$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.2
Gross Receipts
$2,036,323
Mission and Program Overview

Mission

Development & maintenance of low - income housing projects & related activities.

Development & maintenance of low-income housing projects & related activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,778,667$2,405,494▼ $373,173
Cash and Non-Interest-Bearing Accounts$650,169$652,936▲ $2,767
Other Notes and Loans Receivable, Net$568,076$568,076→ $0
Investments Program Related-$80,120-
Prepaid Expenses and Deferred Charges$49,090$50,903▲ $1,813
Accounts Receivable$140,820$543▼ $140,277
Savings and Temporary Cash Investments-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$4,190,822$4,217,271▲ $26,449
Other Assets Total$4,000$459,199▲ $455,199
Liabilities
Mortgage Notes Payable Secured by Investment Property$4,129,597$4,299,803▲ $170,206
Other Liabilities$97,484$255,536▲ $158,052
Accounts Payable and Accrued Expenses$314,446$201,805▼ $112,641
Total Liabilities$4,541,527$4,757,144▲ $215,617
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,131,736$-539,873▼ $1,671,609
Net Assets With Donor Restrictions$-1,482,441--
Total Net Assets Fund Balance$-350,705$-539,873▼ $189,168
Total Liabilities and Net Assets / Fund Balance$4,190,822$4,217,271▲ $26,449

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,290,733$5,878,565$7,169,298
Land$1,050,800-$1,050,800
Equipment$63,961$26,259$90,220
Other Land Buildings-$10,739$10,739
Other Assets Org$167,091--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Al BorviceCEOPT$261,989$29,074$291,063
Francisco BorviceExecutive DirectorPT$120,943$46,883$167,826

Board Members and Trustees

NameTitle
Roberto RiveraPresident
Chris GilesVice President
Ramon Iniquez IiiSecretary
Ramiro CastroTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Libey LLCproject construction4015 Eastern Avenue B2, Baltimore, MD 21224$604,158
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,036,319
Investment Income
$4
Other Revenue
$0
Change in Net Assets
$-213,449
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,372,024
Salaries, Compensation, and Employee Benefits$782,083
Grants and Similar Amounts Paid$95,665
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$315,361$143,528-$458,889
Other Salaries and Wages$188,740$85,899-$274,639
Insurance$183,662--$183,662
All Other Expenses$47,099$119,276-$166,375
Interest$131,851--$131,851
Grants to Domestic Orgs$95,665--$95,665
Other Expenses$78,257--$78,257
Office Expenses-$47,740-$47,740
Payroll Taxes$4,210$36,869-$41,079
Occupancy-$40,550-$40,550
Fees for Services Management-$30,300-$30,300
Fees for Services Accounting-$14,700-$14,700
Other Employee Benefits$766$6,710-$7,476
Fees for Services Legal-$5,247-$5,247
Conferences and Meetings-$4,203-$4,203
Advertising-$4,100-$4,100
Total Functional Expenses$1,710,650$539,122$0$2,249,772
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
gabreila apartments ltdOrinda, CA-Low Income Housing$95,665
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tenant Security Deposits$165,120
Recourse Debt From K-1$33,704
Operating Lease$32,734
Qnr Debt From K-1$22,853
Prepaid Rent$1,125
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
Yes
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

REVIEW AT BOARD MEETING.

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

AT BOARD MEETINGS.

Form 990, Part VI, Section B, Line 15B

Compensation committee compares data for similarly qualified persons in functionallycomparable positions at similarly situated organizations. Final decision is subjectto board approval.

Form 990, Part VI, Section C, Line 19

Documents are made available to the public based on request.

Filing and Contact Details

Filer

Filer Name
Housing Development & Neighborhood
EIN
94-2583924
Phone
9254380016
Address
50 VASHELL WAY 400, ORINDA, CA 94563

Signing Officer

Name
Roberto Rivera
Title
President
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roberto Rivera
Formed
1978
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
12

Preparer

Firm
Boggeln & Company Inc
Address
215 1/2 Main Street, Huntington Beach, CA 92648
Preparer
Cheri L Boggeln
Phone
7143747434
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Adjustment to correct fund balance = $24281

Financial Statement Notes

Part X : FIN48 Footnote

Part x,line 2: housing development & neighborhood is exempt from federal income taxes under section 501(c)(3) of the internal revenue code (the "code"), and is exempt from state income taxes under the comparable state tax code, as charitable organizations whereby only unrelated income, as defined by section 512(a)(1) of the code, is subject to federal income tax. The organization files an exempt organization return in the u.s. Federal jurisdiction and the state of california. The organization follows the accounting standard for contingencies in evaluating uncertain tax positions. The guidance prescribes recognition threshold principles for finanical statement recognition of tax positions taken or expected to be taken on a tax return that are not certain to be realized. No liability has been recognized by the organization for uncertain tax positions as of december 31, 2024 and 2023.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/InsuranceGrp/TotalAmt0183662
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IRS990/InterestGrp/ProgramServicesAmt0131851
IRS990/InterestGrp/TotalAmt0131851
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IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt05915563
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt02405494
IRS990/LandBldgEquipCostOrOtherBssAmt08321057
IRS990/LegalDomicileStateCd0CA
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IRS990/LocalChaptersInd0false
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IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0DEVELOPMENT & MAINTENANCE OF LOW-INCOME HOUSING PROJECTS & RELATED ACTIVITIES.
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IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt04129597
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IRS990/NetAssetsOrFundBalancesBOYAmt0-350705
IRS990/NetAssetsOrFundBalancesEOYAmt0-539873
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
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IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-539873
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt040550
IRS990/OccupancyGrp/TotalAmt040550
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt047740
IRS990/OfficeExpensesGrp/TotalAmt047740
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IRS990/OperateHospitalInd0false
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IRS990/OtherExpensesGrp/Desc1REPAIR AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/Desc3TRASH
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IRS990/OtherExpensesGrp/ProgramServicesAmt1223140
IRS990/OtherExpensesGrp/ProgramServicesAmt2181694
IRS990/OtherExpensesGrp/ProgramServicesAmt378257
IRS990/OtherExpensesGrp/TotalAmt0260205
IRS990/OtherExpensesGrp/TotalAmt1223140
IRS990/OtherExpensesGrp/TotalAmt2181694
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IRS990/PrincipalOfficerNm0ROBERTO RIVERA
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IRS990/ProgramServiceRevenueGrp/BusinessCd1531110
IRS990/ProgramServiceRevenueGrp/Desc0asset management fee
IRS990/ProgramServiceRevenueGrp/Desc1other income
IRS990/ProgramServiceRevenueGrp/Desc2property management fees
IRS990/ProgramServiceRevenueGrp/Desc3RENT - COMMERICAL
IRS990/ProgramServiceRevenueGrp/Desc4RENT - RESIDENTIAL
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt115020
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt275520
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3483321
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt41423268
IRS990/ProgSrvcAccomActy2Grp/Desc0UNDER PLANNING AND DEVELOPMENT, WE ARE WORKING IN IMPLEMENTING ECONOMIC DEVELOPMENTTHROUGH SEVERAL PROPOSED HOUSING SITES, AND WE ARE CURRENTLY WORKING TOWARD ANAYLZING A BEST USE FOR THOSE PROJECT SITES. RESEARCH FOR THOSE SITES INCLUDES HOUSING, EDUCATIONAL FACILITY, MEDICAL FACILITY OR OTHER BEST USE FOR THE BENEFIT OF THE GENERAL AREA AND ITS SURROUNDING POPULATION. SOME OF THESE AREAS INCLUDE BALTIMORE, MD. AND SELMA, AL. IN BALTIMORE, WE ARE DEVELOPING AN ENTIRE CITY BLOCK AND BLIGHTED ROW HOUSES TO BE SOLD TO FIRST TIME HOME OWNERS. IN SELMA, WE ARE STUDYING THE REHABILITATION DEVELOPMENT OF A HISTORIC HOSPITAL AND ITS BEST USE AS AN APARTMENT COMPLEX. ADDITIONALLY, HDNPC IS A MEMBER OF SEVERAL INTERNATIONAL EDUCATIONAL AND HOUSING INDUSTRY GROUPS IN ORDER TO CONTINUE TO BRING BEST IDEALS, IMPLEMENTING THEM INTO OUR PLANNING, DEVELOPMENT AND MANAGEMENT PRACTICES.
IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/PYProgramServiceRevenueAmt02606023
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IRS990/PYTotalRevenueAmt02652732
IRS990/QuidProQuoContributionsInd0false
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IRS990/RevenueAmt02282690
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt09424708
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0178
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
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IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/PublicSupportCY509Pct00.78510
IRS990ScheduleA/PublicSupportPY509Pct00.77960
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IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt02025331
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt14000
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CONSTRUCTION IN PROGRESS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1OTHER DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2RIGHT OF USE ASSET
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3TENANT SECURITY DEPOSITS
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt010739
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt222853
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt333704
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PREPAID RENT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2QNR DEBT FROM K-1
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3RECOURSE DEBT FROM K-1
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4TENANT SECURITY DEPOSITS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PART X,LINE 2: HOUSING DEVELOPMENT & NEIGHBORHOOD IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "CODE"), AND IS EXEMPT FROM STATE INCOME TAXES UNDER THE COMPARABLE STATE TAX CODE, AS CHARITABLE ORGANIZATIONS WHEREBY ONLY UNRELATED INCOME, AS DEFINED BY SECTION 512(A)(1) OF THE CODE, IS SUBJECT TO FEDERAL INCOME TAX. THE ORGANIZATION FILES AN EXEMPT ORGANIZATION RETURN IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF CALIFORNIA. THE ORGANIZATION FOLLOWS THE ACCOUNTING STANDARD FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THE GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR FINANICAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY THE ORGANIZATION FOR UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2024 AND 2023.

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