Community Housing Partners Corporation in Christiansbrg, Virginia (VA)

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Community Housing Partners Corporation
Employer Identification Number (EIN)541023025
Name of OrganizationCommunity Housing Partners Corporation
Address448 Depot St Ne, Christiansbrg, VA 24073-2050
ActivitiesLow and moderate income housing, Described in section 170(b)1)(a)(vi) of the Code
SubsectionCharitable Organization
Ruling Date05/1980
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2012
Assets$50,000,000 to greater
Income$50,000,000 to greater
Filing Requirement990 (all other) or 990EZ return
Asset Amount$101,776,762
Amount of Income$55,299,592
Form 990 Revenue Amount$55,299,592
National Taxonomy of Exempt Entities (NTEE)Housing, Shelter: Housing Development, Construction, Management


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Amount of income in 2012: $55,299,592
Community Housing Partners Corporation: 

 $55,299,592
Other organizations performing similar types of work: 

 $929,550

Assets in 2012: $101,776,762
This organization: 

 $101,776,762
Other organizations performing similar types of work: 

 $2,622,114

Expenses in 2007: $34,720,505
Community Housing Partners Corporation: 

 $34,720,505
Other organizations performing similar types of work: 

 $951,207

Income to expenses ratio in 2007: 1.0
This organization: 

 1.0
Other organizations performing similar types of work: 

 1.0

Expenses allocated to program services in 2007: 88.4%
Community Housing Partners Corporation: 

 88.4%
Other organizations performing similar types of work: 

 90.8%

Number of employees in 2007: 253
This organization: 

 253
Other organizations performing similar types of work: 

 8

Employees paid over $50,000 in 2007: 12.3%
This organization: 

 12.3%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2007: 11.4%
Community Housing Partners Corporation: 

 11.4%
Other organizations performing similar types of work: 

 0.0%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
20012002200520062007
Total revenue$15,462,011$18,793,993$27,439,412$31,080,941$36,178,056
Contributions, gifts, grants, and similar amounts received$4,354,191$3,396,607$5,810,215$3,452,602$4,128,782
Contributions to donor advised funds$0$0
Direct public support$1,707,935$293,437$847,444$115,021$531,851
Indirect public support$36,265$25,112$0$0$0
Government contributions (grants)$2,609,991$3,078,058$4,962,771$3,337,581$3,596,931
Program service revenue including government fees and contracts$10,497,954$14,654,365$21,756,333$24,858,853$29,586,437
Membership dues and assessments$0$0$0$0$0
Interest on savings and temporary cash investments$0$0$269,393$0$490,037
Dividends and interest from securities$135,283$175,932$0$0$0
Net rental income or (loss)$0$0$0$0$0
Gross rents$0$0$0$0$0
Less: rental expenses$0$0$0$0$0
Other investment income$0$0$0$379,436$0
Gain or (loss) from sales of assets other than inventory$-21,763$-42,139$0$0$0
Gross amount from sales of assets other than inventory$0$0$0$0$0
Less: cost or other basis and sales expenses$21,763$42,139$0$0$0
Net income or (loss) from special events and activities$0$0$0$0$0
Gross revenue$0$0$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0$0$0
Gross profit or (loss) from sales of inventory$0$0$-396,529$0$1,972,800
Gross sales of inventory, less returns and allowances$0$0$1,478,038$0$1,972,800
Less: cost of goods sold$0$0$1,874,567$0$0
Other revenue$496,346$609,228$0$2,390,050$0
Total expenses$13,574,964$17,566,059$25,947,140$29,317,678$34,720,505
Program services$12,215,419$15,798,114$23,408,062$26,926,495$30,705,284
Management and general$1,359,545$1,730,677$2,486,719$2,329,446$3,958,121
Fundraising$0$37,268$52,359$61,737$57,100
Payments to affiliates$0$0$0$0$0
Net assets or fund balances at end of year$7,931,007$9,158,941$19,194,970$21,216,692$22,674,243
Excess or (deficit) for the year$1,887,047$1,227,934$1,492,272$1,763,263$1,457,551
Net assets or fund balances at beginning of year$6,043,960$7,931,007$17,961,156$19,194,970$21,216,692
Other changes in net assets or fund balances$0$0$-258,458$258,459$0
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$34,720,505$30,705,284$3,958,121$57,100
Grants paid from donor advised funds$0
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$582,107$0$582,107$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$2,183,087$1,406,980$742,073$34,034
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$190,100$110,104$77,237$2,759
Payroll taxes$203,848$118,732$82,282$2,834
Professional fundraising fees$0$0$0$0
Accounting fees$27,860$0$27,860$0
Legal fees$11,497$5,386$6,111$0
Supplies$81,165$34,369$46,120$676
Telephone$60,382$21,839$38,296$247
Postage and shipping$0$0$0$0
Occupancy$2,593,717$2,593,717$0$0
Equipment rental and maintenance$0$0$0$0
Printing and publications$0$0$0$0
Travel$0$0$0$0
Conferences, conventions, and meetings$0$0$0$0
Interest$1,927,107$1,690,617$236,490$0
Depreciation, depletion, etc.$1,148,475$866,113$282,362$0
Other expenses not covered above$25,711,160$23,857,427$1,837,183$16,550
Balance Sheets
20012002200520062007
Total assets$32,363,754$36,809,953$53,788,115$67,246,526$81,384,062
Cash - non-interest-bearing$1,157,328$1,880,768$4,868,803$0$0
Savings and temporary cash investments$0$0$0$4,376,174$5,061,830
Accounts receivable less allowance for doubtful accounts$1,852,941$1,476,347$4,038,424$3,670,631$2,641,804
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0
Grants receivable$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$4,700,144$5,920,230$14,544,446$3,053,368$1,771,315
Inventories for sale or use$2,366,945$2,912,669$1,504,357$1,288,619$2,267,131
Prepaid expenses and deferred charges$558,011$1,152,310$2,113,932$1,609,381$1,728,729
Investments - publicly-traded securities$0$0
Investments - other securities$0$0$0$0$22,653,088
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0
Investments - other$2,246,532$2,139,946$974,263$22,143,276$829,928
Land, buildings, and equipment less accumulated depreciation$19,126,051$21,070,162$23,421,198$28,829,647$42,076,236
Other assets, including program-related investments$355,802$257,521$2,322,692$2,275,430$2,354,001
Total liabilities$24,432,747$27,651,012$34,593,145$46,029,834$58,709,819
Accounts payable and accrued expenses$1,191,373$1,184,705$2,195,363$1,698,059$1,779,157
Grants payable$0$0$200,526$201,899$203,547
Deferred revenue$3,332,292$3,823,298$7,776,657$13,569,651$14,752,549
Loans from officers, directors, trustees, and key employees$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0
Mortgages and other notes payable$19,387,310$22,105,251$23,647,918$29,378,674$40,124,373
Other liabilities$521,772$537,758$772,681$1,181,551$1,850,193
Total liabilities and net assets/fund balances$32,363,754$36,809,953$53,788,115$67,246,526$81,384,062
Total net assets or fund balances$7,931,007$9,158,941$19,194,970$21,216,692$22,674,243
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20012002200520062007
Total revenue$15,462,011$18,793,993$27,439,412$31,080,941$36,178,056
Total revenue, gains, and other support per audited financial statements$15,462,011$18,793,993$27,439,412$31,080,941$36,178,056
Other expenses$0$0$0$0$0
Net unrealized gains on investments$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0
Other$0$0$0$0$0
Other revenue$0$0$0$0$0
Investment expenses$0$0$0$0$0
Other$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20012002200520062007
Total expenses$13,574,964$17,566,059$25,947,140$29,317,678$34,720,505
Total expenses and losses per audited financial statements$13,574,964$17,566,059$25,947,140$29,317,678$34,720,505
Other revenue$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0
Prior year adjustments$0$0$0$0$0
Losses$0$0$0$0$0
Other$0$0$0$0$0
Other expenses$0$0$0$0$0
Investment expenses$0$0$0$0$0
Other$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
0$132,937$9,095$0
0$179,391$8,790$0
0$241,402$10,492$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings12
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?Yes
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?Yes
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?Yes
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?Yes
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 2006253
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$82,760$490,037$31,476,477
Program service revenue
Program service revenue 1000000$000$0$21,113,090
Program service revenue 2000000$000$0$6,019,799
Program service revenue 3000000$000$0$1,243,263
Program service revenue 4000000$000$0$774,400
Program service revenue 5Architectural, engineering, and related services$82,76000$0$353,125
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$490,037$0
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$000$0$1,972,800
Other revenue000000$000$0$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$97,634$7,329$0
$89,545$7,832$0
$82,594$7,922$0
$82,082$6,383$0
$81,860$5,383$0
Total number of other employees paid over $50,00023
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that receives a substantial part of its support from a governmental unit or from the general public
Support Schedule
20002001200420052006
Total$19,617,119$15,462,011$26,839,594$29,385,607$31,170,941
Gifts, grants, and contributions received$3,239,109$4,354,191$5,867,094$5,810,215$3,542,602
Membership fees received$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$12,335,651$6,672,947$15,871,290$21,756,333$24,858,853
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$162,537$135,283$231,564$269,393$379,436
Net income from unrelated business activities not included above$0$0$0$71,628$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0
Other income$3,879,822$4,299,590$4,869,646$1,478,038$2,390,050
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Statements Regarding Other IRS Filings and Tax Compliance (for 2011)
Did the organization have unrelated business gross income of $1,000 or more during the year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2011)
Total revenue$55,392,884
Contributions, Gifts, Grants and Other Similar Amounts$13,654,939
Program Service Revenue$40,722,715
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$253,481
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$0
Net loss from sales of assets other than inventory$-101,071
Gross amount from sales of assets other than inventory (Securities / Other)$0 / $0
Less: cost or other basis and sales expenses (Securities / Other)$0 / $101,071
Gain or (loss) (Securities / Other)$0 / $-101,071
Net income from fundraising events$0
Net income from gaming activities$0
Net income from sales of inventory$862,820
Gross sales of inventory, less returns and allowances$862,820
Less: cost of goods sold$0
Miscellaneous Revenue$0
Statement of Functional Expenses (for 2011)
Total functional expenses$52,607,280
Compensation of current officers, directors, trustees, and key employees$947,863
Other salaries and wages$6,377,835
Payroll taxes$796,392
Professional fundraising services$0
Other$44,485,190
Balance Sheet (for 2011)
Total assets$95,455,599
Total liabilities$62,235,158
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$39,348,694
Unsecured notes and loans payable to unrelated third parties$0
Other$22,886,464
Total net assets or fund balances$33,220,441
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2011)
The organization is not a private foundation because it is:An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2011)
2007 - 2011 Total
Total Support$41,894,739
Gifts, grants, contributions, and membership fees received$40,072,465
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$1,822,274
Gross receipts from related activities, etc.$0
Unrelated Trade or Business Income (for 2008)
IncomeExpensesNet
Total$500,081$0$50,008
Gross receipts or sales less returns and allowances$70,644$0$0
Cost of goods sold$206,361$0$0
Gross profit$500,081$0$50,008
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$0$0$0
Rent income$0$0$0
Unrelated debt-financed income$0$0$0
Interest, annuities, royalties, and rents from controlled organizations$0$0$0
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$0$0$0
Advertising income$0$0$0
Other income$0$0$0
Deductions Not Taken Elsewhere (for 2008)
Total deductions$35,538
Compensation of officers, directors, and trustees$0
Salaries and wages$0
Repairs and maintenance$0
Bad debts$0
Interest$0
Taxes and licenses$0
Charitable contributions$0
Depreciation$0
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$0
Excess exempt expenses$0
Excess readership costs$0
Other deductions$35,538
Unrelated business taxable income$0
Unrelated business taxable income before net operating loss deduction$14,470
Net operating loss deduction$14,470
Unrelated business taxable income before specific deduction$0
Specific deduction$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Ndc Housing And Economic Development Corporation, Group Return708 Third Ave Ste 710, New York, NY 10017-4201NY1988-11$161,545,140
2Community Housing Partners Corporation448 Depot St Ne, Christiansbrg, VA 24073-2050VA1980-05$55,299,592
3Act V Inc, Colonial Village Apartments5515 Cherokee Ave Ste 204, Alexandria, VA 22312-2309VA1993-05$12,910,329
4Volunteers Of America Inc, Voa New Orleans Affordable Housing Corp Ii1660 Duke Street, Alexandria, VA 22314VA1965-05$12,314,128
5Virginia Equal Housing Foundation626 E Broad St Ste 400, Richmond, VA 23219-1890VA2000-04$10,913,027
6Our Lady Of Peace Inc3333 Peters Crk Rd Nw, Roanoke, VA 24019-2719VA1946-03$8,569,418
7Virginia Nonproit Housing Coalition1111 E Main St Ste 1100, Richmond, VA 23219-3520VA1990-06$6,777,724
8Wesley Housing Development Corporation Of Northern Virginia5515 Cherokee Ave Ste 200, Alexandria, VA 22312-2309VA1975-09$4,360,238
9Habitat For Humanity International Inc, Peninsula And Greater WilliamsburgPO BOX 1443, Newport News, VA 23601-0443VA1987-01$3,221,158
10American Village Communities Inc, Daniel Housing Corporation Inc3937 University Dr Ste C, Fairfax, VA 22030-2576VA1993-02$3,158,496
11Tulsa American Housing Foundation IncFairfax, VA 22030VA$2,489,849
12Warm Hearth Inc2607 Warm Hearth Dr Ste 100, Blacksburg, VA 24060-6247VA1974-05$1,287,181
13Olde Towne-American Housing Fdn IncFairfax, VA 22030VA$1,046,218
14Perry S Hall Inc5515 Cherokee Ave Ste 204, Alexandria, VA 22312-2309VA1987-03$636,173
15Habitat For Humanity International Inc, Danville & Pittsylvania Co HfhPO BOX 718, Danville, VA 24543-0718VA1987-01$268,901
16Habitat For Humanity International Inc, Fluvanna County Hfh36618 Lake Monticello Road, Palmyra, VA 22963VA1987-01$152,198
17Belleville Widows & Orphans Home Incorporated3927 Bridge Rd, Suffolk, VA 23435-1910VA1970-01$97,804
18Ahc Inc, Lee Gardens Housing Corporation2230 N Fairfax Dr Ste 100, Arlington, VA 22201VA$5,880,837
19Affordable Housing Corporation9605 Clarks Crossing Rd, Vienna, VA 22182-1929VA1997-08$1,581,924
20Community Lodgings Inc3912 Elbert Ave, Alexandria, VA 22305-2047VA1988-09$961,774
Number of organizations performing similar types of work
Alaska2
Alabama2
Arkansas9
Arizona7
California116
Colorado16
Connecticut18
District of Columbia5
Delaware5
Florida40
Georgia22
Hawaii2
Iowa7
Idaho2
Illinois33
Indiana13
Kansas4
Kentucky12
Louisiana13
Massachusetts40
Maryland22
Maine6
Michigan31
Minnesota30
Missouri11
Mississippi3
Montana3
North Carolina24
North Dakota1
Nebraska3
New Hampshire7
New Jersey14
New Mexico3
Nevada6
New York109
Ohio33
Oklahoma2
Oregon11
Pennsylvania34
Rhode Island6
South Carolina4
South Dakota2
Tennessee21
Texas43
Utah6
Virginia25
Vermont8
Washington15
Wisconsin16
West Virginia7
International2
Total876

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