2025-11-17T17:37:57-06:00 2024-12-31 582487348 Aprio Advisory Group LLC 2185 N California Blvd Suite 350 Walnut Creek CA 94596 990 2024-01-01 942536500 Bernal Heights Neighborhood Center BERN 4152062140 515 Cortland Avenue San Francisco CA 94110 Gina Dacus Executive Director 4152062140 2025-11-16 1 1 Stacy Cullen P00974308 9252102180 2025-11-16 2024 2025-03-06 01:10:19Z Gina Dacus 515 Cortland Avenue San Francisco CA 94110 3879531 0 X n/a X 1978 CA BHNC focuses on the needs of people with low and moderate incomes. We work to accomplish our mission by: (1) developing affordable housing throughout San Francisco; (2) providing linguistically and culturally responsive services to our community's most vulnerable adults, seniors, youth and their families; (3) developing leaders, organizing and empowering our tenants, clients, members and allies to advocate for their needs and for the needs of the community. 5 5 44 20 0 0 3584403 3618335 648955 80119 0 0 28613 180182 4261971 3878636 0 3027 0 0 1948325 2448109 0 0 98240 1870904 1538371 3819229 3989507 442742 -110871 5671045 5427088 397356 264270 5273689 5162818 X BHNC focuses on the needs of people with low and moderate incomes. We work to accomplish our mission by: (1) developing affordable housing throughout San Francisco; (2) providing linguistically and culturally responsive services to our community's most vulnerable adults, seniors, youth and their families; (3) developing leaders, organizing and empowering our tenants, clients, members and allies to advocate for their needs and for the needs of the community. 0 0 317337 3027 80119 Youth programs: to meet and overcome the challenges faced by teens and young adults, programs were developed that create a network of comprehensive, supportive services to provide empowerment and leadership development opportunities for our youth. BHNC has developed effective gang prevention, case management, leadership development, civic engagement, and advocacy training, recreation and employment services and food justice education. Youth and their families receive positive alternatives that do make a difference in a young person's life. BHNC also provides year-round youth employment training through the Mayor's Youth Employment and Education Program (MYEEP). 784085 Senior services: Programs designed to improve the quality of life of elders through services including daily lunch service, home food delivery, food pantry, educational and recreational programming, health and wellness programs, home safety, and social services for elders coping with difficult problems. Our goal is to provide empowerment and leadership development opportunities for seniors in our community. 102238 Community outreach and organizing programs: Designed to empower, inform, and develop the civic capacity of citizens in the community. BHNC runs and facilitates issue-based campaigns, hosts and facilitates regular community convening neighborhood hotspot walks, public safety forums, and organizes annual community events, such as fiesta on the hill, community congress, holiday toy giveaway and the hill wide garage sale. 1601694 Housing programs: Programs designed to construct, rehabilitate, and operate housing for individuals and families with low-income and special needs. BHNC also provides onsite services to include community development, relocation services, community engagement, onsite public safety meetings, and resident leadership training. 1601694 2805354 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 48 0 1 44 1 0 0 0 0 0 1 0 0 0 0 0 0 0 X 5 5 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X The Organization 4152062140 515 Cortland Avenue San Francisco CA 94110 Zelda Saeli President 5.00 X X 0 0 0 Laurel Muniz Treasurer 5.00 8.00 X X 0 0 0 Robert Crockton Secretary 5.00 5.00 X X 0 0 0 Josephine Torio Director 5.00 X 0 0 0 Novia Marshall Director 5.00 5.00 X 0 0 0 Gina Dacus Executive Director 40.00 10.00 X 232686 0 14976 Adeline Siew Controller 40.00 10.00 X 151583 0 9229 384269 0 24205 2 0 1 0 Stronger Building Services 580 Harian St San Leandro CA 94110 Installed Roof on 515 Cortland 140100 Metis Partner Solutions LLC 4553 Grenadier Place San Francisco CA 94546 Accounting/Consulting Svcs 136155 2 1675 1528756 1184809 903095 161509 3618335 Asset Management Fees 531110 75322 75322 Miscellaneous income 531110 4797 4797 80119 181077 0 181077 181077 181077 0 1675 895 -895 -895 3878636 80119 0 180182 3027 3027 247662 174416 68899 4347 1832370 1284898 516025 31447 195186 146644 43936 4606 172891 118886 51437 2568 16276 13620 2656 15000 15000 252493 107798 134199 10496 12836 12796 40 185972 97226 83559 5187 16969 13584 3183 202 65256 47589 17490 177 17336 12497 4839 26683 11948 14278 457 224 224 49128 49128 91049 75200 14332 1517 Program Expense 409637 366574 8939 34124 Repairs & Maintenance 180798 103199 74928 2671 Tenant Food Services 161509 161509 Miscellaneous Expenses 15997 1285 14690 22 21208 16326 4503 379 3989507 2805354 1085913 98240 803408 1181242 1124477 810578 23289 30485 1361408 817990 600872 543418 3118999 2861365 5671045 5427088 363605 243276 2936 2936 26495 13738 4320 4320 397356 264270 X 5269253 5158382 4436 4436 5273689 5162818 5671045 5427088 -110871 0 X X 0 1 X 1 0 X 1523408 2577663 3204236 3584403 3618335 14508045 727215 671925 669953 648955 80119 2798167 2250623 3249588 3874189 4233358 3698454 17306212 0 0 0 17306212 21903 17298 27349 34289 181077 281916 21903 17298 27349 34289 181077 281916 2272526 3266886 3901538 4267647 3879531 17588128 0.98400 0.49570 0.01600 0.00900 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3989507 3989507 349475 87369 0 0 255175 337562 340961 349475 1283173 1924760 63794 84391 85240 87369 320794 481191 146125 146125 1049152 657636 391516 101733 96831 4902 64398 63523 875 543418 Due from Affiliates 2861365 2861365 Security Deposits 4320 4320 X 3879531 895 895 3878636 0 3878636 3990402 895 895 3989507 0 3989507 Part X, Line 2: BHNC evaluates uncertainty in income tax positions on a more-likely-than-not recognition standard. If that threshold is met, the tax position is then measured at the largest amount that is greater than 50% likely of being realized upon ultimate settlement. As of December 31, 2024 and 2023, there were no accruals for uncertain tax positions. If applicable, BHNC records interest and penalties as a component of income tax expense. Tax years from December 31, 2021 through the current year remain open for examination by federal and state tax authorities. Part XI, Line 2d - Other Adjustments: Special Event Expenses netted 895. Part XII, Line 2d - Other Adjustments: Special Event Expenses netted 895. 1 Part I, Line 2: Two of the members of the board of directors of Bernal Heights Neighborhood Center are officers of the recipient 501(c)(3) organization, Bernal Heights Housing Corporation (BHHC). Therefore, there is direct oversight of the grant funds contributed to BHHC. X X 0 0 0 0 0 0 0 0 0 Gina Dacus Executive Director 232686 0 0 0 0 0 0 0 14976 0 247662 0 0 0 Adeline Siew Controller 151583 0 0 0 0 0 0 0 9229 0 160812 0 0 0 X 1 161509 Cost 0 0 0 Form 990, Part VI, Section A, line 6 There shall be one class of members, who shall be the directors of the corporation. Form 990, Part VI, Section A, line 7a The members of the organization elect the board. Form 990, Part VI, Section A, line 7b The board members have the right to approve or ratify decisions of the organizations governing body, such as election of officers. Elections are completed each year for the board, by the board. The organization can also remove board members. As for membership, a special meeting is required to amend the by-laws, and to dissolve the corporation, which would require a vote of the members. Form 990, Part VI, Section B, line 11b The form 990 is reviewed by the affiliated board of directors before it is filed. Form 990, Part VI, Section B, line 12c The goal of the procedures is to ensure that BHNC'S board receives prompt, accurate and thorough responses to disclosure of any actual or perceived conflict of interest. Conflicts are annually disclosed, and any disclosures previously made are promptly updated to the board chair on an annual conflict disclosure questionnaire that asks for identification of their interests that could give rise to conflicts of interest. Advance disclosure is expected for conflicts as they arise so that a determination may be made as to the appropriate plan of action to manage the conflict. Staff must disclose conflicts to their supervisors, and executive directors/board members must disclose conflicts to the board chair. The executive committee of the board will review all actual or perceived conflicts. If the committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such relief and afford the member an opportunity to explain the alleged failure to disclose. If determined that the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action. The review of protocol is done annually for directors, officers, employees and volunteers when completing the annual conflict disclosure questionnaire. Form 990, Part VI, Section B, line 15 Compensation of officers and key employees is determined based on BHNC'S compensation policy which is a step system that is updated every 3 years based on market studies provided by LISC and northern California compensation non-profit salary survey. The policy is managed by the administrative department, reviewed by the executive committee, and approved by BHNC'S board of directors. Form 990, Part VI, Section C, line 19 Annual report, Form 990, governing documents and conflict of interest policy are available upon request. Form 990, Part XII, Line 2c: The process has not changed from prior year. Bernal Heights Housing Corporation 515 Cortland Avenue San Francisco CA 94110 943142001 Developer of Affordable Housing CA 501(C)(3) Line 10 Organization Bernal Heights Neighborhood Center 1 Boomerang Housing Corporation 515 Cortland Avenue San Francisco CA 94110 943190802 GP IN FEIN 94-3190803, See Part III CA 501(C)(3) 12A Bernal Heights Housing Corporation 1 Bernal Gateway Housing Corporation 515 Cortland Avenue San Francisco CA 94110 943327191 GP IN FEIN 94-3342946, See Part III CA 501(C)(3) 12A Bernal Heights Housing Corporation 1 5199 Mission Street Senior HousingInc 515 Cortland Avenue San Francisco CA 94110 030384913 Low-Income Housing CA 501(C)(3) Line 7 Organization Bernal Heights Housing Corporation 1 St Peters Supportive Housing Inc 515 Cortland Avenue San Francisco CA 94110 900354205 Low-Income Housing CA 501(C)(3) Line 10 Organization Bernal Heights Housing Corporation 1 Bernal Gateway Housing Associates 515 Cortland Avenue San Francisco CA 94110 943342946 Low-Income Housing CA 94-3327191 N/A 0 0 Boomerang Housing Associates 515 Cortland Avenue San Francisco CA 94110 943190803 Low-Income Housing CA 94-3190802 N/A 0 0 Bernal Senior Housing Partners Ltd 600 California Street Suite 900 San Francisco CA 94108 943068355 Low-Income Housing CA 94-3047544 N/A 0 0 1100 Ocean Avenue LP 515 Cortland Avenue San Francisco CA 94110 454437017 Low-Income Housing CA 94-3142001 N/A 0 0 Bernal Gateway 2 LP 515 Cortland Avenue San Francisco CA 94110 320595460 Low-Income Housing CA N/A 0 0 Market Heights 2 LP 515 Cortland Avenue San Francisco CA 94110 320583183 Low-Income Housing CA N/A 0 0 RPMH LLC 515 Cortland Avenue San Francisco CA 94110 832421957 Low-Income Housing CA N/A C 0 RPBG LLC 515 Cortland Avenue San Francisco CA 94110 833928177 Low-Income Housing CA N/A C 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 Bernal Heights Housing Corporation C 1528756 Actual Amount Bernal Heights Housing Corporation L 75322 Services Agreement