2025-05-28T14:14:04-07:00 2024-12-31 931938669 Sacramento Accounting & Advisory Group LLP 1111 Exposition Blvd Ste 100 Sacramento CA 95815 990 2024-01-01 300053792 Affordable Communities Inc Parent Return AFFO 9163994993 7420 Greenhaven Drive Suite 125 Sacramento CA 95831 Maurice A Priest President 2025-05-28 true true Jason Russell CPA P00810533 9169669366 2024 2025-03-06 01:10:19Z X 7420 Greenhaven Drive Suite 125 Sacramento CA 95831 9379970 false 5687 X https://www.affordablecommunitiesinc.com/ X 2001 CA Affordable Communities, Inc.,(the Organization) a California nonprofit public benefit corporation, established in 2001 under its original name Resident Owned Parks, Inc. The Organization's goals include providing and maintaining quality, affordable housing through the acquisition of mobilehome parks, and the development of affordable housing communities. The Organization encourages and empower its residents to take an active role in budget and management decisions; provide enhanced maintenance and services; and to ensure that its communities remain valuable sources of quality affordable housing. With the increasing number of households on fixed or limited incomes and with the scarcity of reliable, long-term, reasonably priced housing, the Organization endeavors to create vibrant communities where quality of life, resident involvement, and caring are priorities. The Organization is supported primarily through monthly rental payments from residents through month-to-month lease agreements 6 4 37 0 841235 1334477 6965841 7190895 356331 522404 0 8163407 9047776 0 0 1239817 1454061 0 0 6257070 5974473 7496887 7428534 666520 1619242 56664043 57508543 54750464 53975722 1913579 3532821 Affordable Communities, Inc.,(the Organization) a California nonprofit public benefit corporation, established in 2001 under its original name Resident Owned Parks, Inc. The Organization's goals include providing and maintaining quality, affordable housing through the acquisition of mobilehome parks, and the development of affordable housing communities. The Organization encourages and empower its residents to take an active role in budget and management decisions; provide enhanced maintenance and services; and to ensure that its communities remain valuable sources of quality affordable housing. With the increasing number of households on fixed or limited incomes and with the scarcity of reliable, long-term, reasonably priced housing, the Organization endeavors to create vibrant communities where quality of life, resident involvement, and caring are priorities. The Organization is supported primarily through monthly rental payments from residents through month-to-month lease agreements false false 7003349 7190895 Space rent, utilities rebilled and other fees charged for affordable housing. 7003349 true true false false false false false false false false true false false false true true true true false false false false false false false false false false false true true true false false false false true false true true true false false false false true true false false false true 41 0 true 37 true false false false false false false false 0 false false false false false false false X 6 4 true false false false false false false true true false false true true true true false false false false false CA X X Jason Russell CPA 9163994993 7420 Greenhaven Dr Ste 125 Sacramento CA 95831 Maurice A Priest President 28.00 28.00 X X 240000 0 0 Diane Priest COO/Sec/Tres 30.00 30.00 X X 142668 0 4917 Timothy Stenvick Director 1.00 1.00 X 0 0 0 John Tennyson Director 1.00 1.00 X 0 0 0 Steve Clute Director 1.00 1.00 X 0 0 0 Dan Hauser Director 1.00 1.00 X 0 0 0 382668 4917 2 false true false GR Sundberg Inc 5211 Boyd Road Arcata CA 95521 Construction @ AMP 293979 Aftershock Electric Inc PO Box 3751 Riverside CA 92519 Construction 227723 CA Dept of Housing & Community Development PO Box 278690 Sacramento CA 95827 Debt Service 213132 Bank of the Sierra PO Box 1930 Porterville CA 93258 Debt Service 208274 California Municipal Finance Authority CMFA 2111 Palomar Airport Rd Suite 320 Carlsbad CA 92011 Interest & Principal 2557301 13 524009 810468 1334477 Fees, Permits, and Other 531390 100277 100277 Rental Income 532000 5331819 5331819 Utilities Rebilled 221000 1758799 1758799 7190895 27100 27100 262096 262096 0 0 565402 332194 233208 233208 233208 0 0 0 0 9047776 7424103 289196 0 0 0 0 386912 193456 193456 0 766369 715577 50792 5094 4075 1019 219993 212568 7425 75693 65926 9767 0 101401 81122 20279 274746 219797 54949 0 0 0 130929 128969 1960 323 323 26046 20836 5210 25154 20123 5031 0 45821 33232 12589 11573 9259 2314 0 0 2414916 2414916 0 1014072 1014072 198363 197611 752 Utilities 1246164 1244219 1945 Repairs & Maintenance 154692 123754 30938 Property Taxes 75428 75428 Bad Debt 64231 64231 190614 163855 26759 7428534 7003349 425185 0 1025962 1346327 6611347 6986888 0 1692704 2038329 128939 180349 0 3215 2015 0 81288 87560 49364537 9938853 39273480 39425684 0 0 1330960 1225369 6447677 6182183 68471 33839 56664043 57508543 1659327 1968190 249566 188866 36585000 18705000 13744577 30563227 2511994 2550439 54750464 53975722 X -2730184 -1416706 4643763 4949527 1913579 3532821 56664043 57508543 1619242 X false true X false false X 474698 581621 1612645 841235 1334477 4844676 6142418 6404939 6752150 7023487 7424103 33747097 0 0 0 6617116 6986560 8364795 7864722 8758580 38591773 0 0 38591773 18868 1715 59837 298685 289196 668301 0 18868 1715 59837 298685 289196 668301 0 0 6635984 6988275 8424632 8163407 9047776 39260074 0.98300 0.98780 0.01700 0.01220 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 25964242 25964242 2386911 1278430 1108481 20041395 8587869 11453526 112594 47622 64972 859395 24932 834463 39425684 Mobile homes for sale 1225369 C Accrued Interest 1684527 Deferred Bond Premiums, net 712247 Operating Lease Liability 35363 Tenant Security Deposits 118302 2550439 X 14103244 5055468 5055468 9047776 9047776 11434250 4005716 4005716 7428534 7428534 Part X : FIN48 Footnote The Organization and all wholly owned separate legal entities are exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code (Code) and California Revenue and Taxation Code Section 23701(d). Accordingly, no provision for federal or state income taxes are included in the consolidated financial statements or on the separate tax returns. In addition, the Organization has been determined by the Internal Revenue Service not to be a private foundation within the meaning of Section 509(a) of the Code. Accounting standards require an organization to evaluate its tax positions and provide for a liability for any positions that would not be considered more likely than not to be upheld under a tax authority examination. Management has evaluated its tax positions and has concluded that a provision for a tax liability is not necessary for the year ended December 31, 2024. Generally, information returns remain open for examination for a period of three (federal) or four (state of California) years from the date of filing. The IRS recognizes a group of organizations as tax-exempt if they are affiliated with a central organization. This avoids the need for each of the organizations to apply for exemption individually. A group exemption letter from the IRS has the same effect as an individual exemption letter except that it applies to more than one organization. The five corporations which are legally separate entities from the Parent Organization are exempt from taxation under the Organization's group exemption granted September 23, 2010. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Income reported on Group 990 $5579477 Consolidate Revenue Eliminated for Audit $-524009 Part XII, Line 2d: Other expenses and losses per audited F/S Expenses reported on Group 990 $4537544 Consolidate Expense Eliminated for Audit $-531828 X X false false false false false false false false false Maurice A Priest President 240000 240000 A California Municipal Fina 201563466 13049SBX1 2017-06-29 20450000 Refinance 2013A Bonds false false false A 17060000 20450000 1222000 430413 18797587 true true true A true false false true false true ACI Valleybrook Vil Inc Subordinate Cash Flow X 128939 180349 false false false 180349 ACI Friendly Village Inc Property Managem 241427 Property Management Servi false ROP Blue Spruce Inc Property Manager 47332 Property Management Servi false ACI Royal York Property Manager 39505 Property Management Servi false Affordable Communities In Property Manager 61325 Property Management Servi false ACI Valleybrook Vil Inc Property Manager 17622 Property Management Servi false Law Office Maurice Priest Director 32184 Legal counsel false Schedule L, Part V Supplemental Information Management fees collected from subordinates.Law office of Maurice Priest is owned by the Organizations Board President and Executive Director. Form 990, Part VI, Section A, Line 2 Maurice A. Priest, President and Executive Director, and Diane Priest, COO & Sec/Treasurer and Director, are husband and wife. Form 990, Part VI, Section B, Line 11b The Organization hires an outside CPA firm to prepare the 990, before filing the CPA firm provides a draft copy of the 990 for review and approval by management of the Organization. Form 990, Part VI, Section C, Line 18 Consolidated audited financial, which include the activities included on the group 990, are available upon written request. Form 990, Part VI, Section C, Line 19 Governing documents are available upon written request. ROPWMCC LLC 7420 Greenhaven Drive Ste 125 Sacramento CA 95831 300053792 Owns and operates the Windsor Mobile Country Club CA 4597894 38598398 Affordable Communities Inc Bluespruce Mobilehome Lodge 7420 Greenhaven Drive Ste 125 Sacramento CA 95831 300608448 Mobilehome Park CA 501(c)(3) 509(c)(2) Affordable Communities Inc false ACI Friendly Village Inc 7420 Greenhaven Drive Ste 125 Sacramento CA 95831 854152269 Mobilehome Park CA 501(c)(3) 509(c)(2) Affordable Communities Inc false ACI Royal York Inc 7420 Greenhaven Drive Ste 125 Sacramento CA 95831 844024330 Mobilehome Park CA 501(c)(3) 509(c)(2) Affordable Communities Inc false ACI Valleybrook Village Inc 7420 Greenhaven Drive Ste 125 Sacramento CA 95831 842246872 Mobilehome Park WA 501(c)(3) 509(c)(2) Affordable Communities Inc false Affordable Communities Inc 7420 Greenhaven Drive Ste 125 Sacramento CA 95831 364878203 Mobilehome Park WA 501(c)(3) 509(c)(2) Affordable Communities Inc false false false false true false false false false false false false true false false true false true true false Bluespruce Mobilehome Lodge l 47332 Cash Paid Bluespruce Mobilehome Lodge o 96991 Cash Paid Bluespruce Mobilehome Lodge q 28819 Cash Paid ACI Friendly Village Inc l 241427 Cash Paid ACI Friendly Village Inc o 202646 Cash Paid ACI Friendly Village Inc q 164017 Cash Paid ACI Royal York Inc l 39505 Cash Paid ACI Royal York Inc o 77683 Cash Paid ACI Royal York Inc q 75552 Cash Paid ACI Valleybrook Village Inc d 180349 Unpaid Reimburs ACI Valleybrook Village Inc l 17622 Cash paid ACI Valleybrook Village Inc o 40240 Cash paid ACI Valleybrook Village Inc q 25310 Cash paid ACI Valleybrook Village Inc r 51410 Cash paid Affordable Communities Inc l 61325 Cash Paid Affordable Communities Inc o 90457 Cash Paid Affordable Communities Inc q 72337 Cash Paid