2024-05-14T13:16:23-05:00 2023-06-30 480573184 REGIER CARR & MONROE LLP CPAS 4801 E BROADWAY BLVD SUITE 501 TUCSON AZ 85711 990 2022-07-01 272635994 PIMA COUNTY COMMUNITY LAND TRUST PIMA 5206030587 17 N LINDA AVENUE TUCSON AZ 85745 ALBERT CELAYA PRESIDENT 5206030587 2024-05-09 1 ALBERT CELAYA 999009999 0 SUSAN M VOS CPACFE P01709931 5206248229 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z ALBERT CELAYA 11680 N PALAWAN PLACE ORO VALLEY AZ 85704 4380308 0 X HTTPS://PCCLT.ORG/ X 2010 AZ PIMA COUNTY LAND TRUST'S MISSION IS TO CREATE A PERMANENT INVENTORY OFAFFORDABLE HOMES IN OUR COMMUNITY. ADDITIONALLY, THE LAND TRUST CREATED HOMEOWNERSHIP OPPORTUNITIES FOR LOW INCOME INDIVIDUALS BY REMOVING THE LAND COST FROM THE PURCHASE PRICE AND LEASING THE LOT TO THE HOMEOWNER. 10 10 7 0 0 0 2464624 3929145 206667 315116 78 841 -292860 -25419 2378509 4219683 44000 0 0 0 356517 434492 0 0 0 185508 326944 586025 761436 1792484 3458247 5411251 8918917 51617 101036 5359634 8817881 X PIMA COUNTY LAND TRUST'S MISSION IS TO CREATE A PERMANENT INVENTORY OF AFFORDABLE HOMES IN OUR COMMUNITY. ADDITIONALLY, THE LAND TRUST CREATED HOMEOWNERSHIP OPPORTUNITIES FOR LOW INCOME INDIVIDUALS BY REMOVING THE LAND COST FROM THE PURCHASE PRICE AND LEASING THE LOT TO THE HOMEOWNER. 0 0 538156 289697 THE LAND TRUST'S MISSION IS THE PERMANENT STEWARDSHIP OF LAND FOR THE COMMUNITY BENEFIT AND THE PERPETUAL PRESERVATION OF THE AFFORDABILITY OF HOUSING ON THE LAND. PCCLT MAKES IT POSSIBLE FOR LOW-TO-MODERATE INCOME HOUSEHOLDS TO OWN HOMES ON LAND LEASED FROM PCCLT THROUGH LONG TERM (99 YEAR), INHERITABLE GROUND LEASE. PCCLT'S STEWARDSHIP PROGRAM PROVIDES OUTREACH INCLUDING ONE-ON-ONE COUNSELING, REFERRALS TO SUPPORTIVE SERVICES AND EMPOWERMENT WORKSHOPS WHICH INCLUDE A FINANCIAL LITERACY COMPONENT AND CONTACTS THAT PROVIDE LONG-TERM SOCIAL AND ECONOMIC SUPPORT TO PARTICIPANTS. PCCLT LEASES SINGLE FAMILY HOMES AND APARTMENTS TO LOW-TO-MODERATE INCOME FAMILIES. 538156 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 14 0 7 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X MAGGIE AMADO TELLEZ 5206030587 17 N LINDA AVE TUCSON AZ 85745 CHRISTINA HERRERA SECRETARY 2.00 X X 0 0 0 VERONICA ROBLES DIRECTOR 1.00 X 0 0 0 GARY BACHMAN DIRECTOR 1.00 X 0 0 0 MAGGIE AMADO TELLEZ EXECUTIVE DIRECTOR 40.00 X X 79020 0 8367 JOHANNA SIMENTAL VICE PRESIDENT 1.00 X 0 0 0 ALBERT CELAYA PRESIDENT 4.00 X X 0 0 0 MONICA ORTIZ DIRECTOR 2.00 X 0 0 0 GREGORY KENNEDY TREASURER 4.00 X X 0 0 0 MARCOS YSMAEL DIRECTOR 1.00 X 0 0 0 CRYSTAL ATWELL DIRECTOR 1.00 X 0 0 0 KATHY D'ASSIS DIRECTOR 1.00 X 0 0 0 79020 0 8367 0 0 0 0 0 3523484 405661 3418000 3929145 LOW INCOME HOUSING INC 900099 196884 196884 OTHER INCOME 900099 70187 70187 LAND LEASE INCOME 900099 48045 48045 315116 841 841 135206 160625 -25419 -25419 4219683 289697 0 841 87554 87554 277278 277278 69660 69660 3285 3285 44884 44884 38574 38574 16443 16443 13265 13265 16800 16800 78676 78676 36036 36036 RENTAL COSTS 53686 53686 DUES AND MEMBERSHIPS 9753 425 9328 MISC 7208 4447 2761 UTILITIES 4565 4565 3769 3658 111 761436 538156 223280 0 287298 115197 204760 205109 43893 127962 39216 49388 20753 29875 8595819 204433 4815331 8391386 5411251 8918917 26399 76331 12930 4927 12288 19778 51617 101036 X 332126 526623 5027508 8291258 5359634 8817881 5411251 8918917 3458247 0 X X 0 1 X 1 0 X 93383 240676 612633 2464624 3929144 7340460 93383 240676 612633 2464624 3929144 7340460 7340460 110 140 121 76 841 1288 7341748 786440 0.99980 0.99990 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2890121 2890121 5696365 203648 5492717 9333 785 8548 8391386 SECURITY DEPOSIT 19778 19778 X 4380308 160625 160625 4219683 0 4219683 922061 160625 160625 761436 0 761436 PART X, LINE 2: PCCLT IS ORGANIZED AS AN ARIZONA NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3), QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A)(VI) AND (VIII), AND HAS BEEN DETERMINED TO NOT BE A PRIVATE FOUNDATION UNDER SECTIONS 509(A)(1) AND (3), RESPECTIVELY. PCCLT IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, PCCLT IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO ITS EXEMPT PURPOSES. PCCLT HAS DETERMINED IT IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX. THE RETURNS ARE SUBJECT TO EXAMINATION FOR THREE YEARS (FOUR YEARS FOR ARIZONA). PCCLT BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. PCCLT WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 160,625. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 160,625. X 12 3418000 COMPARABLE MARKET ANALYS 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B DRAFT OF COMPLETED FORM 990 IS REVIEWED BY THE FULL BOARD PRIOR TO BEING FILED. ANY ISSUES, QUESTIONS OR CHANGES ARE DISCUSSED DIRECTLY WITH THE ORGANIZATION'S INTERNAL PERSONNEL AND/OR WITH THE CPA FIRM ENGAGED TO COMPLETE THE FORM 990 FORM 990, PART VI, SECTION B, LINE 12C YES - THE LAND TRUST MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS DETERMINES SALARY THROUGH REVIEW OF COMPENSATION OF SIMILAR SIZED NON-PROFIT ORGANIZATIONS COUPLED WITH FINANCIAL PERFORMANCE OF THE LAND TRUST FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST FROM ANY INTERESTED PARTY. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS PROCESS FOR OVERSIGHT OF THE AUDIT.