Civic Intelligence

Napa Housing Foundation DBA Napa Creek Manor

990 • Fiscal year 2017 • EIN 94-2814442

Oct 01, 2016 to Sep 30, 2017 • Filed on Nov 20, 2017

1300 Jefferson StNapa, CA 94559

(916) 561-0323

Siviq Scores

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

Liabilities / Assets

94th percentile

1.18x

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

93rd percentile

3.44x

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

78th percentile

21%

Higher net margin than 78% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

54th percentile

4.3%

Faster asset growth than 54% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

43rd percentile

1.7%

Faster revenue growth than 43% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$3,016,374

Up $125,578 (+4.3%) from 2016

Net Assets

Up

-$553,594

Up $216,889 (+28%) from 2016

Liabilities

Down

$3,569,968

Down $91,311 (-2.5%) from 2016

Revenue

Up

$1,038,987

Up $17,025 (+1.7%) from 2016

Expenses

Down

$822,098

Down $169,834 (-17%) from 2016

Net Income

Up

$216,889

Up $186,859 (+622%) from 2016

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2011: $3,909,581Liabilities 2011: $4,055,585Net Assets 2011: -$146,0042011Assets 2012: $4,021,426Liabilities 2012: $3,983,249Net Assets 2012: $38,1772012Assets 2013: $3,452,400Liabilities 2013: $4,052,450Net Assets 2013: -$600,0502013Assets 2014: $2,943,290Liabilities 2014: $3,841,355Net Assets 2014: -$898,0652014Assets 2015: $2,994,248Liabilities 2015: $3,794,761Net Assets 2015: -$800,5132015Assets 2016: $2,890,796Liabilities 2016: $3,661,279Net Assets 2016: -$770,4832016Assets 2017: $3,016,374Liabilities 2017: $3,569,968Net Assets 2017: -$553,5942017Assets 2018: $3,150,793Liabilities 2018: $3,470,150Net Assets 2018: -$319,3572018Assets 2019: $3,281,085Liabilities 2019: $3,378,381Net Assets 2019: -$97,2962019Assets 2020: $3,350,530Liabilities 2020: $3,260,981Net Assets 2020: $89,5492020Assets 2021: $3,328,796Liabilities 2021: $3,158,959Net Assets 2021: $169,8372021Assets 2022: $3,362,341Liabilities 2022: $3,031,080Net Assets 2022: $331,2612022Assets 2023: $3,383,638Liabilities 2023: $2,918,608Net Assets 2023: $465,0302023Assets 2024: $3,500,741Liabilities 2024: $2,834,235Net Assets 2024: $666,5062024

Highlighted filing

2017

Assets$3,016,374
Liabilities$3,569,968
Net Assets-$553,594

Operations Trend

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

$1.5M$1.0M$500K$0-$500K-$1.0MRevenue 2011: $951,210Expenses 2011: $806,699Net Income 2011: $144,5112011Revenue 2012: $959,709Expenses 2012: $775,528Net Income 2012: $184,1812012Revenue 2013: $412,110Expenses 2013: $1,050,337Net Income 2013: -$638,2272013Revenue 2014: $839,546Expenses 2014: $1,137,561Net Income 2014: -$298,0152014Revenue 2015: $997,748Expenses 2015: $900,196Net Income 2015: $97,5522015Revenue 2016: $1,021,962Expenses 2016: $991,932Net Income 2016: $30,0302016Revenue 2017: $1,038,987Expenses 2017: $822,098Net Income 2017: $216,8892017Revenue 2018: $1,065,455Expenses 2018: $853,974Net Income 2018: $211,4812018Revenue 2019: $1,084,269Expenses 2019: $862,208Net Income 2019: $222,0612019Revenue 2020: $1,111,330Expenses 2020: $924,485Net Income 2020: $186,8452020Revenue 2021: $1,131,993Expenses 2021: $1,051,705Net Income 2021: $80,2882021Revenue 2022: $1,142,928Expenses 2022: $981,504Net Income 2022: $161,4242022Revenue 2023: $1,201,019Expenses 2023: $1,067,251Net Income 2023: $133,7682023Revenue 2024: $1,273,106Expenses 2024: $1,071,630Net Income 2024: $201,4762024

Highlighted filing

2017

Revenue$1,038,987
Expenses$822,098
Net Income$216,889
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Nov 20, 2017
Return Version
2016v3.0
Gross Receipts
$1,038,987
Mission and Program Overview

Mission

To provide quality living for qualified low-income senior citizens in napa california.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,247,903$2,150,271▼ $97,632
Cash and Non-Interest-Bearing Accounts$157,678$274,761▲ $117,083
Prepaid Expenses and Deferred Charges$21,655$21,965▲ $310
Intangible Assets$17,285$16,355▼ $930
Accounts Receivable$346$2,413▲ $2,067
Savings and Temporary Cash Investments-$0-
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-
Total Assets$2,890,796$3,016,374▲ $125,578
Other Assets Total$445,929$550,609▲ $104,680
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,578,122$3,484,497▼ $93,625
Accounts Payable and Accrued Expenses$57,680$57,187▼ $493
Other Liabilities$25,477$28,257▲ $2,780
Deferred Revenue-$27-
Total Liabilities$3,661,279$3,569,968▼ $91,311
Net Assets / Fund Balance
Temporarily Rstr Net Assets$420,452$522,351▲ $101,899
Unrestricted Net Assets$-1,190,935$-1,075,945▲ $114,990
Total Net Assets Fund Balance$-770,483$-553,594▲ $216,889
Total Liabilities and Net Assets / Fund Balance$2,890,796$3,016,374▲ $125,578

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,010,271$3,252,390$5,262,661
Land$140,000-$140,000
Equipment-$30,391$30,391
Other Assets Org$550,609--
Compensation and Service Providers

Board Members and Trustees

NameTitle
David FeuryPresident
Bruce KetronVice President
Dorothy NortheyDirector
Doug ClevelandDirector
Jan LantermanDirector
Joan KrumenackerDirector
Larry PaseroDirector
Jean HasserSecretary
Michael ArcherTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$697,279
Program Service Revenue
$339,091
Investment Income
$2,617
Other Revenue
$0
Change in Net Assets
$216,889

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,038,987
Total Revenue per Audited Statements
$1,038,987
Total Revenue per Form 990
$1,038,987
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$666,420
Salaries, Compensation, and Employee Benefits$155,678
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$188,738--$188,738
Other Salaries and Wages$112,374--$112,374
Depreciation Depletion$98,562--$98,562
Fees for Services Other$61,095--$61,095
Fees for Services Management$55,716--$55,716
Insurance$37,562--$37,562
Office Expenses$33,135--$33,135
Other Employee Benefits$25,883--$25,883
Fees for Services Accounting-$17,486-$17,486
Payroll Taxes$17,421--$17,421
Occupancy$15,630--$15,630
Other Expenses$11,190--$11,190
All Other Expenses-$6,262-$6,262
Total Functional Expenses$798,350$23,748$0$822,098

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$822,098
Total Expenses per Audited Statements$822,098
Total Expenses per Form 990$822,098
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
Security Deposit$28,257
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 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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

BOARD REVIEW

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Napa Housing Foundation
EIN
94-2814442
Phone
9165610323
Address
1300 JEFFERSON ST, NAPA, CA 94559

Signing Officer

Name
David Feury
Title
President
Signed
2017-11-20
Discuss with paid preparer
Yes

Organization Details

Formed
1984
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
2

Preparer

Firm
Coughlan Napa CPA Company Inc
Address
1250 MAIN ST SUITE 290, NAPA, CA 94559-2621
Preparer
Constance Coughlan
Phone
7072550677
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IRS990/OtherAssetsTotalGrp/EOYAmt0550609
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt025883
IRS990/OtherEmployeeBenefitsGrp/TotalAmt025883
IRS990/OtherExpensesGrp/Desc0Payroll
IRS990/OtherExpensesGrp/Desc1VEHICLE AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc2GARBAGE AND TRASH
IRS990/OtherExpensesGrp/Desc3Contract services
IRS990/OtherExpensesGrp/ProgramServicesAmt063873
IRS990/OtherExpensesGrp/ProgramServicesAmt153863
IRS990/OtherExpensesGrp/ProgramServicesAmt223308
IRS990/OtherExpensesGrp/ProgramServicesAmt311190
IRS990/OtherExpensesGrp/TotalAmt063873
IRS990/OtherExpensesGrp/TotalAmt153863
IRS990/OtherExpensesGrp/TotalAmt223308
IRS990/OtherExpensesGrp/TotalAmt311190
IRS990/OtherLiabilitiesGrp/BOYAmt025477
IRS990/OtherLiabilitiesGrp/EOYAmt028257
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0112374
IRS990/OtherSalariesAndWagesGrp/TotalAmt0112374
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt017421
IRS990/PayrollTaxesGrp/TotalAmt017421
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt021655
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt021965
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0531110
IRS990/ProgramServiceRevenueGrp/BusinessCd1531110
IRS990/ProgramServiceRevenueGrp/BusinessCd2531110
IRS990/ProgramServiceRevenueGrp/Desc0LAUNDRY & VENDING
IRS990/ProgramServiceRevenueGrp/Desc1MISCELLANEOUS
IRS990/ProgramServiceRevenueGrp/Desc2TENANT RENT
IRS990/ProgramServiceRevenueGrp/Desc3Vacancy
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05242
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1291
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2346273
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3-12715
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05242
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1291
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2346273
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3-12715
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0687202
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01319
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0845954
IRS990/PYProgramServiceRevenueAmt0333441
IRS990/PYRevenuesLessExpensesAmt030030
IRS990/PYSalariesCompEmpBnftPaidAmt0145978
IRS990/PYTotalExpensesAmt0991932
IRS990/PYTotalRevenueAmt01021962
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0216889
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0697279
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0687202
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0676637
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0443242
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0108729
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02613089
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt02617
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01319
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0785
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt03439
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02570
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt010730
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99590
IRS990ScheduleA/PublicSupportPY170Pct00.99590
IRS990ScheduleA/PublicSupportTotal170Amt02613089
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0697279
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0687202
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0676637
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0443242
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0108729
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02613089
IRS990ScheduleA/TotalSupportAmt02623819
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt02010271
IRS990ScheduleD/BuildingsGrp/DepreciationAmt03252390
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt05262661
IRS990ScheduleD/EquipmentGrp/DepreciationAmt030391
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt030391
IRS990ScheduleD/ExpensesSubtotalAmt0822098
IRS990ScheduleD/LandGrp/BookValueAmt0140000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0140000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0550609
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt028257
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SECURITY DEPOSIT
IRS990ScheduleD/RevenueSubtotalAmt01038987
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02150271
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0550609
IRS990ScheduleD/TotalExpensesPerForm990Amt0822098
IRS990ScheduleD/TotalLiabilityAmt028257
IRS990ScheduleD/TotalRevenuePerForm990Amt01038987
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01038987
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0822098
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD REVIEW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0420452
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0522351
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02890796
IRS990/TotalAssetsEOYAmt03016374
IRS990/TotalAssetsGrp/BOYAmt02890796
IRS990/TotalAssetsGrp/EOYAmt03016374
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0697279
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt023748
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0798350

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.50$2.83$0.67$1.27$1.07$0.20
2023Detailed filing. Detailed filing data is available for this year.$3.38$2.92$0.47$1.20$1.07$0.13
2022Detailed filing. Detailed filing data is available for this year.$3.36$3.03$0.33$1.14$0.98$0.16
2021Detailed filing. Detailed filing data is available for this year.$3.33$3.16$0.17$1.13$1.05$0.08
2020Detailed filing. Detailed filing data is available for this year.$3.35$3.26$0.09$1.11$0.92$0.19
2019Detailed filing. Detailed filing data is available for this year.$3.28$3.38$0.10$1.08$0.86$0.22
2018Detailed filing. Detailed filing data is available for this year.$3.15$3.47$0.32$1.07$0.85$0.21
2017Detailed filing. Detailed filing data is available for this year.$3.02$3.57$0.55$1.04$0.82$0.22
2016Detailed filing. Detailed filing data is available for this year.$2.89$3.66$0.77$1.02$0.99$0.03
2015Detailed filing. Detailed filing data is available for this year.$2.99$3.79$0.80$1.00$0.90$0.10
2014Summary only. Only limited summary data is available for this year.$2.94$3.84$0.90$0.84$1.14$0.30
2013Summary only. Only limited summary data is available for this year.$3.45$4.05$0.60$0.41$1.05$0.64
2012Summary only. Only limited summary data is available for this year.$4.02$3.98$0.04$0.96$0.78$0.18
2011Summary only. Only limited summary data is available for this year.$3.91$4.06$0.15$0.95$0.81$0.14