Civic Intelligence

Concord-Plaza Tower Inc

EIN 94-2984887 • 501(c)3 • Walnut Creek, CA

Profile

To provide elderly persons with housing, facilities and services especially designed to meet their physical, social and psychological needs and to promote their health, security, happiness and usefulness in longer living; and to engage in any other charitable activity.

590 Lennon Lane Suite 110Walnut Creek, CA 94598

n/A

Siviq Scores

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

Liabilities / Assets

96th percentile

1.45x

Higher debt load relative to assets than 96% of similar nonprofits.

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

Liabilities / Revenue

96th percentile

4.26x

Higher debt load relative to revenue than 96% of similar nonprofits.

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

Net Margin

13th percentile

-23%

Higher net margin than 13% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

23rd percentile

-4.9%

Faster asset growth than 23% of similar nonprofits.

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

Revenue Growth

47th percentile

5.7%

Faster revenue growth than 47% of similar nonprofits.

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

Assets

Down

$3,873,892

Down $199,557 (-4.9%) from 2023

Liabilities

Up

$5,606,924

Up $60,606 (+1.1%) from 2023

Net Assets

Down

-$1,733,032

Down $260,163 (-18%) from 2023

Revenue

Up

$1,315,548

Up $70,975 (+5.7%) from 2023

Expenses

Up

$1,616,445

Up $184,467 (+13%) from 2023

Net Income

Down

-$300,897

Down $113,492 (-61%) from 2023

Trend Graphs

Balance Sheet Trend

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

$20M$10M$0-$10MAssets 2011: $473,819Liabilities 2011: $0Net Assets 2011: $473,8192011Assets 2012: $473,561Liabilities 2012: $0Net Assets 2012: $473,5612012Assets 2013: $473,264Liabilities 2013: $0Net Assets 2013: $473,2642013Assets 2014: $4,710,809Liabilities 2014: $14,253,124Net Assets 2014: -$9,542,3152014Assets 2015: $6,373,394Liabilities 2015: $8,848,149Net Assets 2015: -$2,474,7552015Assets 2016: $6,110,472Liabilities 2016: $8,598,557Net Assets 2016: -$2,488,0852016Assets 2017: $5,148,870Liabilities 2017: $6,610,583Net Assets 2017: -$1,461,7132017Assets 2018: $4,913,170Liabilities 2018: $6,086,261Net Assets 2018: -$1,173,0912018Assets 2019: $4,821,464Liabilities 2019: $6,190,800Net Assets 2019: -$1,369,3362019Assets 2020: $4,621,333Liabilities 2020: $5,924,249Net Assets 2020: -$1,302,9162020Assets 2021: $4,401,894Liabilities 2021: $5,826,469Net Assets 2021: -$1,424,5752021Assets 2022: $4,208,810Liabilities 2022: $5,504,512Net Assets 2022: -$1,295,7022022Assets 2023: $4,073,449Liabilities 2023: $5,546,318Net Assets 2023: -$1,472,8692023Assets 2024: $3,873,892Liabilities 2024: $5,606,924Net Assets 2024: -$1,733,0322024

Highlighted filing

2024

Assets$3,873,892
Liabilities$5,606,924
Net Assets-$1,733,032

Operations Trend

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

$30M$20M$10M$0-$10MRevenue 2011: $1,268Expenses 2011: $1,500Net Income 2011: -$2322011Revenue 2012: $0Expenses 2012: $258Net Income 2012: -$2582012Revenue 2013: $0Expenses 2013: $297Net Income 2013: -$2972013Revenue 2014: $28,748,481Expenses 2014: $2,432,851Net Income 2014: $26,315,6302014Revenue 2015: $5,795,742Expenses 2015: $1,819,786Net Income 2015: $3,975,9562015Revenue 2016: $1,274,895Expenses 2016: $1,299,723Net Income 2016: -$24,8282016Revenue 2017: $2,373,212Expenses 2017: $1,366,180Net Income 2017: $1,007,0322017Revenue 2018: $1,683,177Expenses 2018: $1,376,480Net Income 2018: $306,6972018Revenue 2019: $1,080,004Expenses 2019: $1,307,757Net Income 2019: -$227,7532019Revenue 2020: $1,421,934Expenses 2020: $1,361,899Net Income 2020: $60,0352020Revenue 2021: $1,295,964Expenses 2021: $1,451,791Net Income 2021: -$155,8272021Revenue 2022: $1,575,582Expenses 2022: $1,405,917Net Income 2022: $169,6652022Revenue 2023: $1,244,573Expenses 2023: $1,431,978Net Income 2023: -$187,4052023Revenue 2024: $1,315,548Expenses 2024: $1,616,445Net Income 2024: -$300,8972024

Highlighted filing

2024

Revenue$1,315,548
Expenses$1,616,445
Net Income-$300,897

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.87$5.61$1.73$1.32$1.62$0.30
2023Detailed filing. Detailed filing data is available for this year.$4.07$5.55$1.47$1.24$1.43$0.19
2022Detailed filing. Detailed filing data is available for this year.$4.21$5.50$1.30$1.58$1.41$0.17
2021Detailed filing. Detailed filing data is available for this year.$4.40$5.83$1.42$1.30$1.45$0.16
2020Detailed filing. Detailed filing data is available for this year.$4.62$5.92$1.30$1.42$1.36$0.06
2019Detailed filing. Detailed filing data is available for this year.$4.82$6.19$1.37$1.08$1.31$0.23
2018Detailed filing. Detailed filing data is available for this year.$4.91$6.09$1.17$1.68$1.38$0.31
2017Detailed filing. Detailed filing data is available for this year.$5.15$6.61$1.46$2.37$1.37$1.01
2016Detailed filing. Detailed filing data is available for this year.$6.11$8.60$2.49$1.27$1.30$0.02
2015Detailed filing. Detailed filing data is available for this year.$6.37$8.85$2.47$5.80$1.82$3.98
2014Detailed filing. Detailed filing data is available for this year.$4.71$14.3$9.54$28.7$2.43$26.3
2013Detailed filing. Detailed filing data is available for this year.$0.47$0.00$0.47$0.00$0.00$0.00
2012Summary only. Only limited summary data is available for this year.$0.47$0.00$0.47$0.00$0.00$0.00
2011Summary only. Only limited summary data is available for this year.$0.47$0.00$0.47$0.00$0.00$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 23, 2025
Return Version
2024v5.1
Gross Receipts
$1,315,548
Mission and Program Overview

Mission

To provide elderly persons with housing, facilities and services especially designed to meet their physical, social and psychological needs and to promote their health, security, happiness and usefulness in longer living; and to engage in any other charitable activity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,447,280$2,212,889▼ $234,391
Savings and Temporary Cash Investments$972,771$1,102,797▲ $130,026
Investments in Publicly Traded Securities$335,739$314,827▼ $20,912
Prepaid Expenses and Deferred Charges$98,631$140,472▲ $41,841
Cash and Non-Interest-Bearing Accounts$218,150$92,864▼ $125,286
Accounts Receivable$878$10,043▲ $9,165
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$4,073,449$3,873,892▼ $199,557
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$5,268,379$5,237,878▼ $30,501
Accounts Payable and Accrued Expenses$179,375$268,288▲ $88,913
Other Liabilities$95,611$98,248▲ $2,637
Deferred Revenue$2,953$2,510▼ $443
Total Liabilities$5,546,318$5,606,924▲ $60,606
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-1,472,869$-1,733,032▼ $260,163
Total Net Assets Fund Balance$-1,472,869$-1,733,032▼ $260,163
Total Liabilities and Net Assets / Fund Balance$4,073,449$3,873,892▼ $199,557

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,323,961$8,673,036$9,996,997
Other Land Buildings$113,858$732,094$845,952
Land$775,070-$775,070
Compensation and Service Providers

Board Members and Trustees

NameTitle
Frank FribleyPresident
Marilyn WollenweberVice President
Claudia MaciasMember
Trudy MeigsSecretary
Wayne MatzenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,301,713
Investment Income
$13,835
Other Revenue
$0
Change in Net Assets
$-300,897

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,315,548
Revenue Not Reported on Form 990
$40,734
Total Revenue per Audited Statements
$1,356,282
Total Revenue per Form 990
$1,315,548
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,255,234
Salaries, Compensation, and Employee Benefits$361,211
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$733,057--$733,057
Depreciation Depletion$309,408--$309,408
Other Salaries and Wages$302,732--$302,732
Fees for Services Management-$69,120-$69,120
Other Employee Benefits$35,846--$35,846
Office Expenses$26,833--$26,833
Payroll Taxes$22,443--$22,443
Information Technology$16,642--$16,642
Fees for Services Accounting-$10,883-$10,883
Other Expenses$6,724--$6,724
All Other Expenses$6,473--$6,473
Conferences and Meetings-$950-$950
Insurance$578--$578
Fees for Services Legal$275--$275
Pension Plan Contributions$190--$190
Total Functional Expenses$1,535,492$80,953$0$1,616,445

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,616,445
Total Expenses per Audited Statements$1,616,445
Total Expenses per Form 990$1,616,445
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$98,248
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

The project is managed by barcelon associates management corporation (bamc). Bamc is responsible for the day to day operations of the low-income housing project, including maintenance of accounting records, rent collection, facility maintenance, etc.

Form 990, Part VI, Section A, Line 8B

There are no subcommittees of the board of directors.

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

The management agent reviews the form 990 prior to presenting to the board member for signature.

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Concord-Plaza Tower Inc
EIN
94-2984887
Phone
9259510762
Address
590 Lennon Lane Suite 110, Walnut Creek, CA 94598

Signing Officer

Name
Frank Fribley
Title
President
Signed
2025-06-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Frank Fribley
Formed
1985
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Aprio Advisory Group LLC
Address
2002 Summit Blvd Ste 120, Atlanta, GA 30319
Preparer
James W Godbee Jr
Phone
2292456040
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The corporation has been granted tax-exempt status by the internal revenue service under code section 501(c)(3) and by the california franchise tax board under code section 23701(d). The organization believes that it does not have any uncertain tax positions that are material to the financial statements. The federal and state information returns for the years ending december 31, 2023, 2022, 2021, and 2020 are subject to examination by regulatory agencies, generally for three years and four years after they were filed for the federal and state returns, respectively.

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IRS990/NetUnrlzdGainsLossesInvstAmt040734
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IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-1733032
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt0733057
IRS990/OccupancyGrp/TotalAmt0733057
IRS990/OfficeExpensesGrp/ProgramServicesAmt026833
IRS990/OfficeExpensesGrp/TotalAmt026833
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt035846
IRS990/OtherEmployeeBenefitsGrp/TotalAmt035846
IRS990/OtherExpensesGrp/Desc0TENANT RELOCATION EXPENSE
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS EXPENSES
IRS990/OtherExpensesGrp/Desc2WORKERS COMPENSATION
IRS990/OtherExpensesGrp/Desc3MORTGAGE INSURANCE PREMIUM
IRS990/OtherExpensesGrp/ProgramServicesAmt047112
IRS990/OtherExpensesGrp/ProgramServicesAmt120048
IRS990/OtherExpensesGrp/ProgramServicesAmt27131
IRS990/OtherExpensesGrp/ProgramServicesAmt36724
IRS990/OtherExpensesGrp/TotalAmt047112
IRS990/OtherExpensesGrp/TotalAmt120048
IRS990/OtherExpensesGrp/TotalAmt27131
IRS990/OtherExpensesGrp/TotalAmt36724
IRS990/OtherLiabilitiesGrp/BOYAmt095611
IRS990/OtherLiabilitiesGrp/EOYAmt098248
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0302732
IRS990/OtherSalariesAndWagesGrp/TotalAmt0302732
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt022443
IRS990/PayrollTaxesGrp/TotalAmt022443
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0190
IRS990/PensionPlanContributionsGrp/TotalAmt0190
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt098631
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0140472
IRS990/PrincipalOfficerNm0FRANK FRIBLEY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0531110
IRS990/ProgramServiceRevenueGrp/BusinessCd1531110
IRS990/ProgramServiceRevenueGrp/BusinessCd2531190
IRS990/ProgramServiceRevenueGrp/BusinessCd3531110
IRS990/ProgramServiceRevenueGrp/Desc0CABLE CHARGES
IRS990/ProgramServiceRevenueGrp/Desc1LAUNDRY & TENANT CHARGES
IRS990/ProgramServiceRevenueGrp/Desc2MISCELLANEOUS INCOME
IRS990/ProgramServiceRevenueGrp/Desc3TENANT RENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt039154
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt110656
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2409
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt31251494
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt039154
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt110656
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2409
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31251494
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt012008
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01102968
IRS990/PYProgramServiceRevenueAmt01232565
IRS990/PYRevenuesLessExpensesAmt0-187405
IRS990/PYSalariesCompEmpBnftPaidAmt0329010
IRS990/PYTotalExpensesAmt01431978
IRS990/PYTotalRevenueAmt01244573
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-300897
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01301713
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0972771
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01102797
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0463522
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0200000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0337725
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01001247
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt013835
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt012008
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt019080
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt09304
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt09639
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt063866
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01301713
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01232565
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01092980
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01086660
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01074570
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt05788488
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt013835
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt012008
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt019080
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt09304
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt09639
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt063866
IRS990ScheduleA/InvestmentIncomeCYPct00.00930
IRS990ScheduleA/InvestmentIncomePYPct00.00910
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.97950
IRS990ScheduleA/PublicSupportPY509Pct00.98020
IRS990ScheduleA/PublicSupportTotal509Amt06713153
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt038833
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt037749
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt076582
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt038833
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt037749
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt076582
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01301713
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01232565
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01556502
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01286660
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01412295
IRS990ScheduleA/Total509Grp/TotalAmt06789735
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01315548
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01244573
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01575582
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01295964
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01421934
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt06853601
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01323961
IRS990ScheduleD/BuildingsGrp/DepreciationAmt08673036
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt09996997
IRS990ScheduleD/ExpensesSubtotalAmt01616445
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0775070
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0775070
IRS990ScheduleD/NetUnrealizedGainsInvstAmt040734
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0113858
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0732094
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0845952
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt098248
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TENANT SECURITY DEPOSITS
IRS990ScheduleD/RevenueNotReportedAmt040734
IRS990ScheduleD/RevenueSubtotalAmt01315548
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CORPORATION HAS BEEN GRANTED TAX-EXEMPT STATUS BY THE INTERNAL REVENUE SERVICE UNDER CODE SECTION 501(C)(3) AND BY THE CALIFORNIA FRANCHISE TAX BOARD UNDER CODE SECTION 23701(D). THE ORGANIZATION BELIEVES THAT IT DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE FEDERAL AND STATE INFORMATION RETURNS FOR THE YEARS ENDING DECEMBER 31, 2023, 2022, 2021, AND 2020 ARE SUBJECT TO EXAMINATION BY REGULATORY AGENCIES, GENERALLY FOR THREE YEARS AND FOUR YEARS AFTER THEY WERE FILED FOR THE FEDERAL AND STATE RETURNS, RESPECTIVELY.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02212889
IRS990ScheduleD/TotalExpensesPerForm990Amt01616445
IRS990ScheduleD/TotalLiabilityAmt098248
IRS990ScheduleD/TotalRevenuePerForm990Amt01315548
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01356282
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01616445
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PROJECT IS MANAGED BY BARCELON ASSOCIATES MANAGEMENT CORPORATION (BAMC). BAMC IS RESPONSIBLE FOR THE DAY TO DAY OPERATIONS OF THE LOW-INCOME HOUSING PROJECT, INCLUDING MAINTENANCE OF ACCOUNTING RECORDS, RENT COLLECTION, FACILITY MAINTENANCE, ETC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE ARE NO SUBCOMMITTEES OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MANAGEMENT AGENT REVIEWS THE FORM 990 PRIOR TO PRESENTING TO THE BOARD MEMBER FOR SIGNATURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt01ST PRESBYTERIAN CHURCH OF CONCORD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CONCORD HOMES INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0237071540
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0LOW-INCOME HOUSING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt07
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0590 Lennon Lane Suite 110
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0WALNUT CREEK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd094598
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false

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