2024-11-15T14:00:31-06:00 2023-12-31 221478099 COHNREZNICK LLP 621 CAPITOL MALL SUITE 2150 SACRAMENTO CA 95814 990 2023-01-01 453183751 HDP MASON HOUSING CORPORATION HDPM 6198218178 1122 BROADWAY 300 SAN DIEGO CA 92101 SUKET DAYAL CFO 6198218178 2024-11-13 1 1 JOLANTA TUCK CPA P01340068 9164429100 2024-11-11 2023 2024-10-15 13:58:12Z LISA JONES 1122 BROADWAY 300 SAN DIEGO CA 92101 394969 0 X N/A X 2011 CA TO PROVIDE LOW- AND MODERATE-INCOME PERSONS WITH AFFORDABLE HOUSING. 4 3 0 5 0 0 185924 320595 105416 41106 369 1099 0 32169 291709 394969 0 0 0 0 0 0 0 0 0 470616 451144 470616 451144 -178907 -56175 4636221 4653220 6682328 6755502 -2046107 -2102282 TO PROVIDE LOW- AND MODERATE-INCOME PERSONS WITH AFFORDABLE HOUSING AND FACILITIES AND SERVICES RELATED TO HOUSING 0 0 426639 42675 THE CORPORATION WAS ORGANIZED FOR THE NON-PROFIT PURPOSE OF PROVIDING 17 RENTAL HOUSING UNITS TO LOW-INCOME AND MODERATE-INCOME FAMILIES. 426639 1 1 0 0 0 0 0 0 1 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 4 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 4 3 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 0 0 0 CA X SUKET DAYAL 6198218178 1122 BROADWAY SUITE 300 SAN DIEGO CA 92101 JEFF DAVIS DEPUTY CEO (UNTIL 12/23) 0.50 39.50 X 0 387536 52752 SUKET DAYAL CFO 5.00 35.00 X 0 291742 24668 EMILY JACOBS EXEC. VP OF REAL ESTATE 0.50 39.50 X 0 305980 7769 LISA JONES PRESIDENT & CEO 0.50 39.50 X X 0 273080 8447 EMMANUEL ARELLANO VP OF ASSET MANAGEMENT 0.50 39.50 X 0 194326 8969 NATHAN SIMPSON HOUSING PROGRAMS MANAGER 2.50 37.50 X 0 127164 13708 STEPHANIE BENVENUTO SECRETARY (UNTIL 7/23) 0.50 1.50 X X 0 0 0 RYAN CLUMPNER DIRECTOR 0.50 1.50 X 0 0 0 GARY GRAMLING DIRECTOR 0.50 0.50 X 0 0 0 MITCH MITCHELL DIRECTOR 0.50 1.50 X 0 0 0 JUSTINE NIELSEN DIRECTOR (UNTIL 12/23) 0.50 1.50 X 0 0 0 0 1579828 116313 0 0 1 0 0 320595 320595 RENTAL REVENUE, NET 531110 41106 41106 41106 1099 1099 30600 0 30600 30600 30600 LAUNDRY AND VENDING 531110 1238 1238 331 331 1569 394969 42675 0 31699 11937 11937 1748 1748 12568 12568 34981 34981 12570 12570 251550 251550 122067 122067 18 18 TAXES, LICENSES AND PER 3290 3290 BAD DEBT EXPENSE 415 415 451144 426639 24505 0 69171 201961 4414 2376 6342 6940 5783555 1444218 4456104 4339337 100190 102606 4636221 4653220 27463 25045 2848 3 14403 3289608 3364932 3362409 3351119 6682328 6755502 X -2046107 -2102282 -2046107 -2102282 4636221 4653220 -56175 0 X 0 1 X 1 1 1 X 154181 165812 180440 185924 320595 1006952 154181 165812 180440 185924 320595 1006952 1006952 762 493 201 369 31699 33524 1569 1569 1042045 466976 0.96630 0.98980 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: LAUNDRY AND VENDING - 2023 AMOUNT: $ 1,238. OTHER REVENUE - 2023 AMOUNT: $ 331. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 856991 856991 4819861 1345524 3474337 106703 98694 8009 4339337 DUE TO RELATED PARTY 3351119 3351119 X 417813 22844 22844 394969 0 394969 473988 22844 22844 451144 0 451144 PART IV, LINE 2B: THE ESCROW LIABILITY AMOUNTS ON FORM 990, PART X, LINE 21 CONSIST OF TENANT SECURITY DEPOSITS, WHICH ARE HELD IN A SEPARATE BANK ACCOUNT. THE DEPOSITS ARE REFUNDED TO THE TENANT UPON TERMINATION OF THE LEASE. PART X, LINE 2: THE ORGANIZATION HAS APPLIED FOR AND RECEIVED A DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE ("IRS") TO BE TREATED AS A TAX-EXEMPT ENTITY PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND DID NOT HAVE ANY UNRELATED BUSINESS INCOME FOR THE YEAR ENDED DECEMBER 31, 2023. DUE TO ITS TAX-EXEMPT STATUS, THE ORGANIZATION IS NOT SUBJECT TO INCOME TAXES. THE ORGANIZATION IS REQUIRED TO FILE AND DOES FILE TAX RETURNS WITH THE IRS AND OTHER TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE CORPORATION AND HAS CONCLUDED THAT, AS OF DECEMBER 31, 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT, AS OF DECEMBER 31, 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. ACCORDINGLY, THESE FINANCIAL STATEMENTS DO NOT REFLECT A PROVISION FOR INCOME TAXES AND THE ORGANIZATION HAS NO OTHER TAX POSITIONS WHICH MUST BE CONSIDERED FOR DISCLOSURE. INCOME TAX RETURNS FILED BY THE ORGANIZATION ARE SUBJECT TO EXAMINATION BY THE IRS FOR A PERIOD OF THREE YEARS. WHILE NO INCOME TAX RETURNS ARE CURRENTLY BEING EXAMINED BY THE IRS, TAX YEARS SINCE 2019 REMAIN OPEN. 0 0 0 0 0 0 0 0 0 JEFF DAVIS DEPUTY CEO (UNTIL 12/23) 0 387536 0 0 0 0 0 25213 0 27539 0 440288 0 0 SUKET DAYAL CFO 0 291742 0 0 0 0 0 5782 0 18886 0 316410 0 0 EMILY JACOBS EXEC. VP OF REAL ESTATE 0 305980 0 0 0 0 0 4371 0 3398 0 313749 0 0 LISA JONES PRESIDENT & CEO 0 273080 0 0 0 0 0 8447 0 0 0 281527 0 0 EMMANUEL ARELLANO VP OF ASSET MANAGEMENT 0 194326 0 0 0 0 0 2754 0 6215 0 203295 0 0 PART I, LINE 3 ALL WAGES ARE PAID BY THE SAN DIEGO HOUSING COMMISSION, WHICH IS A GOVERNMENTAL UNIT AND LISTED AS A RELATED ORGANIZATION ON SCHEDULE R. THE SAN DIEGO HOUSING COMMISSION IS A PUBLIC AGENCY THAT WAS FORMED UNDER THE PROVISIONS OF STATE LAW, HEALTH, & SAFETY CODE, BY ORDINANCE OF THE CITY OF SAN DIEGO, SDMC SECTION 98.0301. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION HAS NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B NO REVIEW WAS OR WILL BE CONDUCTED. FORM 990, PART VI, SECTION B, LINE 12C DIRECTORS ARE REQUIRED TO DISCLOSE ANY POSSIBLE CONFLICTS OF INTEREST TO THE BOARD ANNUALLY AND IF ANY ARISE DURING THE YEAR. MOST DIRECTORS ALSO COMPLETE A CALIFORNIA FAIR POLITICAL PRACTICES COMMISSION FORM 700. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE PROVIDED UPON REQUEST. HOUSING DEVELOPMENT PARTNERS OF SAN DIEGO 1122 BROADWAY SUITE 300 SAN DIEGO CA 92101 330427639 AFFORDABLE HOUSING CA 501(C)(3) LINE 12C, III-FI N/A 0 SAN DIEGO HOUSING COMMISSION 1122 BROADWAY SUITE 300 SAN DIEGO CA 92101 953390896 GOVERNMENTAL AGENCY CA GOVT. N/A 0 CASA COLINA LP 1122 BROADWAY SUITE 300 SAN DIEGO CA 92101 200407091 AFFORDABLE HOUSING CA N/A 0 0 HDP BROADWAY LP 1122 BROADWAY SUITE 300 SAN DIEGO CA 92101 901022998 AFFORDABLE HOUSING CA N/A 0 0 HDP BROADWAY MANAGEMENT LLC 1122 BROADWAY SUITE 300 SAN DIEGO CA 92101 463982509 AFFORDABLE HOUSING CA N/A 0 0 HDP CHURCHILL LP 1122 BROADWAY SUITE 300 SAN DIEGO CA 92101 364777616 AFFORDABLE HOUSING CA N/A 0 0 HDP MARINER'S VILLAGE LP 1122 BROADWAY SUITE 300 SAN DIEGO CA 92101 842588613 AFFORDABLE HOUSING CA N/A 0 0 HDP NEW PALACE MANAGEMENT LLC 1122 BROADWAY SUITE 300 SAN DIEGO CA 92101 813525385 AFFORDABLE HOUSING CA N/A 0 0 HDP NEW PALACE LP 1122 BROADWAY SUITE 300 SAN DIEGO CA 92101 611799881 AFFORDABLE HOUSING CA N/A 0 0 HDP TOWN & COUNTRY LP 1122 BROADWAY SUITE 300 SAN DIEGO CA 92101 814979046 AFFORDABLE HOUSING CA N/A 0 0 HDP WEST PARK LP 1122 BROADWAY SUITE 300 SAN DIEGO CA 92101 823106951 AFFORDABLE HOUSING CA N/A 0 0 LOGAN DEVELOPMENT II LP 1122 BROADWAY SUITE 300 SAN DIEGO CA 92101 461307003 AFFORDABLE HOUSING CA N/A 0 0 LOGAN DEVELOPMENT MANAGEMENT LLC 1122 BROADWAY SUITE 300 SAN DIEGO CA 92101 461303499 AFFORDABLE HOUSING CA N/A 0 0 HDP CHURCHILL LLC 1122 BROADWAY SUITE 300 SAN DIEGO CA 92101 463525956 AFFORDABLE HOUSING CA N/A C 0 HDP MARINER'S VILLAGE MANAGEMENT LLC 1122 BROADWAY SUITE 300 SAN DIEGO CA 92101 842599080 AFFORDABLE HOUSING CA N/A C 0 HDP WEST PARK MANAGEMENT LLC 1122 BROADWAY SUITE 300 SAN DIEGO CA 92101 823106634 AFFORDABLE HOUSING CA N/A C 0 0 0 1 0 1 0 0 0 0 0 0 0 1 0 1 1 0 0 0