2024-11-22T15:39:28-06:00 2022-12-31 BRUCE E BERNSTIEN & ASSOCIATES 10440 N CENTRAL EXPRESSWAY STE 1040 DALLAS TX 75231 990 2022-01-01 752352462 INCLUSIVE COMMUNITIES PROJECT % ANN LOTT INCL 2149399239 3301 ELM STREET DALLAS TX 75226 ANN LOTT EXECUTIVE DIRECTOR 2149399239 2023-11-15 true P01424343 2147060840 2022 2024-10-15 13:58:12Z X ANN LOTT 3301 ELM STREET DALLAS TX 75226 1309957 false X WWW.INCLUSIVECOMMUNITIES.NET X 1990 TX PROMOTE FAIR AND AFFORDABLE HOUSING FOR LOW INCOME FAMILIES, FREE FROM THE VESTIGES OF SEGREGATION AND DISCRIMINATION. X 6 6 6 7 0 592079 363646 0 0 152824 663192 163470 47007 908373 1073845 14101 790038 0 0 592374 430941 750 5094 12614 333371 818201 940596 2044274 -32223 -970429 1565227 434606 169230 7038 1395997 427568 INCLUSIVE COMMUNITIES PROJECT'S PRIMARY EXEMPT PURPOSE IS TO PROMOTE FAIR AND AFFORDABLE HOUSING FOR LOW INCOME FAMILIES, FREE FROM THE VESTIGES OF SEGREGATION AND DISCRIMINATION. false false 996318 790038 0 Fair Housing Advocacy and Education - The Project engages in advocacy to promote fair and affordable housing opportunities, secure the right to such opportunities, and educate low income families about their rights under the Fair Housing Act and related Civil Rights laws. Specifically, the Project contributes to administrative and policy discussions at the local, state, and federal levels, and, where necessary, engages in administrative advocacy and litigation in furtherance of the mission of the Project. This work includes advocacy training and coalition efforts with historically segregated neighborhoods and their supporters as they address the harms of discrimination and neighborhood inequity. 86774 42934 Inclusionary Housing Initiative - The Project works to identify and implement strategies to create and expand affordable housing opportunities to low income families in low poverty, non-minority areas of the Dallas Metroplex. ICP continued ownership and operation of single family homes that were purchased to provide affordable housing in non-minority areas of the Dallas Metro area until November 2022 79573 1515 Mobility Assistance Program("MAP") - a housing mobility counseling program serving low-income families participating in the Dallas Housing Authority's Housing Choice Voucher Program. MAP works to ensure that families are made aware of and have access to high-quality rental housing in safe, lower poverty, higher opportunity areas of Dallas, Collin, Denton, Tarrant, Rockwall, Ellis and Kaufman counties. MAP is committed to providing the families with whom they work a wide range of services, including housing search assistance and counseling designed to help them access good schools, safe neighborhoods, employment, and a healthy environment. 1162665 true true false true false false false false false false true false false false false true false true false false false false false false false false false true false false false false false false false false false false false false false true true true false false false true 11 0 true 6 true false false false false false false false false false false false false false false X 6 6 false false false false false false false true true false false true true true true true true true true false X X X ANN LOTT 2149399239 3301 ELM STREET DALLAS TX 75226 ANN LOTT PRESIDENT/TREASURER 40.0 6.0 X 139298 0 6933 CRAIG FLOURNOY CHAIR 2.0 2.0 X X 0 0 0 STACY SEICSHNAYDRE CHAIR 2.0 2.0 X X 0 0 0 BARBARA SAMUELS SECRETARY 2.0 2.0 X X 0 0 0 DEBRA KROUPA Vice-Chair 2.0 2.0 X X 0 0 0 JOHN POWELL DIRECTOR 2.0 2.0 X 0 0 0 Beth Bentley DIRECTOR 2.0 2.0 X 0 0 0 Sarah Cotton DIRECTOR 2.0 2.0 X 0 0 0 139298 0 6933 1 false false false 0 300000 63646 363646 0 781 781 0 0 40585 40585 0 40585 40585 898523 236112 662411 662411 662411 0 0 0 0 0 0 0 0 0 CONTRACT REVENUE 900099 3515 1515 2000 OTHER REVENUE 900099 2907 2349 558 6422 1073845 44449 665750 790038 790038 0 0 0 149891 98928 44368 6595 0 235818 157460 78358 0 13928 10164 3484 280 31304 20752 10058 494 0 10234 4850 5384 42418 42418 0 5094 5094 0 4570 3161 1409 0 8928 4122 4806 6160 2856 3304 0 25674 10622 15052 1700 1390 259 51 0 3600 3600 64970 64970 0 20113 18535 1578 5464 5464 BAD DEBT EXP 583854 583854 PROPERTIES EXPENSE 30813 30813 TELEPHONE 5840 3207 2633 DUES AND SUBSCRIPTION 2899 1952 847 100 964 215 749 2044274 1162665 868995 12614 92479 132150 350419 276190 0 0 1829 4470 0 0 0 0 1389043 0 0 0 5293 7792 185547 171543 18423 14004 0 0 -537826 0 0 0 0 0 245567 0 1565227 434606 29596 7038 0 0 0 0 0 0 0 0 0 0 139634 0 0 0 0 0 169230 7038 X 1262031 390779 133966 36789 1395997 427568 1565227 434606 -970429 2000 X false true X true false X 3524752 1860200 1395095 592079 363646 7735772 0 0 3524752 1860200 1395095 592079 363646 7735772 0 7735772 1437 38586 489257 72450 41366 643096 0 7150 29841 29149 92074 6422 164636 8543504 803939 0.90546 0.90069 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 98 81 179 179 36 9 89 143 false 0 0 0 36 36 54 0 0 0 179 179 0 0 0 9 9 14 0 0 0 98 98 0 0 183761 169757 14004 1786 1786 0 14004 0 0 X FEDERAL INCOME TAX-FIN 48 (ASC 740) ICP and the Trust are recognized as exempt from Federal Income Tax pursuant to section 501(c)(3) of the Internal Revenue Code. Accordingly, no provision for Federal Income Tax is reflected in these combined financial statements and neither organization is currently classified as a private foundation. As a sole member limited liability corporation, Dews Dell, LLC is a disregarded entity for Federal Income Taxes. GAAP requires the evaluation of tax positions taken or expected to be taken in the course of preparing the project's tax returns to determine whether the tax positions are more likely than not of being sustained by the applicable tax authority. Tax positions not deemed to meet the more likely than not threshold would be recorded as a tax benefit or expense in the current year. A reconciliation is not provided herein, as the beginning and ending amounts of unrecognized benefits are zero, with no interim additions, reductions, or settlements. The project is relying on its tax-exempt status and its adherence to all applicable laws and regulations to preserve that status. However, the conclusions regarding accounting for uncertainty in income taxes will be subject to review and may be adjusted at a later date based on factors including, but not limited to, on-going analysis of tax laws, regulations and interpretations thereof. The project recognizes interest and penalties, if any, related to uncertain tax positions as Income Tax Expense. The projects' informational returns filed are generally subject to examination for three years after the later of the due date or the date of filing. As a result, the project is no longer subject to income tax examinations by tax authorities for years prior to 2019. true THE WALKER HOUSING FUND CHARITABLE TRUST 3301 ELM STREET DALLAS TX 75226 436923927 501(C)(3) 790038 CASH PROCEDURE FOR MONITORING THE USE OF GRANT FUNDS FORM 990, SCHEDULE I, PART I, LINE 2 Clients are qualified based on the Organization's documented criteria. Notes Receivable - Dews Dell 2022-03-31 850000 the cost approach 203677662 Dews Dell LLC 3301 Elm Street Dallas TX 75226 501(C)(3) false false false false MONITORING AND ENFORCING COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY FORM 990, PART VI, LINE 12C The President/Executive Drector reviews employees' responsibilities as they may relate to a potential conflict with employees on an annual basis and in the context of any specific assignments. In addition, there is an annual staff meeting during which the "conflict of interest" policy is reviewed and discussed. All staff members sign a certification that they have been provided and have read the policy, and stating whether there is any conflict or potenial conflict of interest situation of which they are aware and, if so, the situation is stated. Staff members also certify whether a conflict exists. Due to the small size of the staff and the day to day working relationship between staff and management, potential or actual conflicts are identified as work assignments are undertaken, and otherwise reviewed by management throughout the year. Board members must disclose conflicts as soon as the conflict is determined and abstain from voting on related matters. At the annual board meeting, the board reviews the "conflict of interest" policy, with updates by legal counsel. A form is signed by each board member, certifying that the conflict of interest policy was reviewed, and either that there is no conflict situation of which the board member is aware of, if there is one, the situation is outlined and the manner in which it was addressed is detailed. COMPRENSATION DETERMINATION METHOD FORM 990, PART VI, LINE 15A & 15B The board has a written compensation policy which outlines the goals of the organization as they relate to compensation. The board periodically reviews the compensation of the CEO's of comparable non-profits, as well as the President/Executive Director's performance for purposes of determining compensation. The Board determined the President/Executive Director's salary. The President/Executive Director determines the salaries of all other employees based upon review of comparable positions in the for profit and non-profit sectors, the nature of the qualifications for the position, as well as assessing performance of the employee. Staff compensation must adhere to board approved annual budgets. AVAILABLE OF GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, ETC. FORM 990, PART VI ,LINE 19 The organization maintains a separate binder titled "Public Documents" which is available in the Administrative office during business hours for review by the public upon request. It contains the organization's form 990s, financial audits and organizing documents. The organization is also a member of Guidestar, and all form 990s and other documents are published on that website. The Form 990 is also posted on the organization's website. Due to COVID-19, ICP has moved to a mostly virtual office so a scheduled time would need to be set for an employee to go to the office to provide the "Public Documents" binder for review. REVIEW PROCESS FORM 990, PART VI, LINE 11B The complete 990 is presented to the Board via email for review. Questions and/or comments, if any, are exchanged via email, and are addressed by Management and/or Accountants, with all recipients to the emails included in the communication. REASON TO AMEND RETURN TO RESTATE PART VIII STATEMENT OF REVENUE AND PART X BALANCE SHEET SO THAT THE NUMBERS TIE TO THE RESTATED AUDIT REPORT. DEWS DELL LLC 3301 ELM STREET DALLAS TX 75226 203677662 SEE PART VII TX 606792 0 ICP THE WALKER HOUSING FUND CHARITABLE TRUST 3301 ELM STREET DALLAS TX 75226 436923927 MONETARY SUPP TX 501(C)(3) 12 TYPE II NA false false true true false false false false false false false false false false false false false false false false THE WALKER HOUSING FUND CHARITABLE TRUST 1C 300000 CONTRIBUTION WALKER HOUSING TRUST Ib 790038 GRANT PRIMARY ACTIVITY FORM 990. SCHEDULE R, PART I, LINE 1, COLUMN B ACQUIRE LAND FOR INCLUSIVE HOUSING DEVELOPMENT