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        <Desc>COMMUNITY FOUNDATION EXPENDABLE</Desc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PRIMARY EXEMPT FUNCTION IS THE GENERAL OPERATIONS,CONSTRUCTION EXPANSION, MANAGING, AND OTHER ACTIVITIES CONNECTED WITH PROVIDING LOW COST HOUSING TO LOW INCOME FAMILIES ESPECIALLY MIGRANT AND SEASONAL FARM WORKERS IN FLORIDA.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990</FormAndLineReferenceDesc>
        <ExplanationTxt>RURAL NEIGHBORHOODS, INC. (RNI) IS A FLORIDA NONPROFIT CORPORATION INCORPORATED ON DECEMBER 23, 2004. THE ORGANIZATION'S MISSION IS TO PLAN, ACQUIRE, DEVELOP, AND MANAGE AFFORDABLE HOUSING PROJECTS AND RELATED SITES, INCLUDING THE REMAINING PARCELS OF THE EVERGLADES FARMWORKER VILLAGE AND OTHER LOCATIONS THROUGHOUT FLORIDA. ON DECEMBER 31, 2004, EVERGLADES COMMUNITY ASSOCIATION, INC. (ECA) TRANSFERRED ITS UNRESTRICTED ASSETS AND LIABILITIES TO RNI TO ENABLE THE ORGANIZATION TO CARRY OUT THESE ACTIVITIES. THIS TRANSFER EXCLUDED ALL U.S. DEPARTMENT OF AGRICULTURE (USDA) RESTRICTED ASSETS AND LIABILITIES ASSOCIATED WITH EVERGLADES FARMWORKER VILLAGE.RNIS FORM 990 IS A CONSOLIDATED REPORT THAT INCLUDES THE ACTIVITIES OF ITS WHOLLY OWNED SUBSIDIARIES: RENAISSANCE HALL SENIOR LIVING, LLLP (RHSL): RHSL WAS FORMED TO SUPPORT RNI'S MISSION BY DEVELOPING AFFORDABLE SENIOR HOUSING. THE PROJECT CONSISTS OF 100 SENIOR HOUSING UNITS CURRENTLY UNDER DEVELOPMENT IN NAPLES, FLORIDA. PRELIMINARY DEVELOPMENT ACTIVITIES COMMENCED IN 2022. RENAISSANCE HALL AT OLD COURSE, LLC (RHAOC): RHAOC WAS ESTABLISHED TO ASSIST RNI IN DEVELOPING AFFORDABLE HOUSING FOR ESSENTIAL SERVICE WORKERS. THE PROJECT INCLUDES 250 WORKFORCE HOUSING UNITS ALSO LOCATED IN NAPLES, FLORIDA. PRELIMINARY DEVELOPMENT ACTIVITIES BEGAN IN 2022.THESE PROJECTS REFLECT RNI'S ONGOING COMMITMENT TO EXPANDING ACCESS TO AFFORDABLE HOUSING FOR SENIORS, ESSENTIAL WORKERS, AND OTHER UNDERSERVED POPULATIONS THROUGHOUT FLORIDA. COMPARED TO 2024, THE ASSOCIATION'S BALANCE SHEET IN 2026 REFLECTS A SIGNIFICANT INCREASE IN TOTAL ASSETS DUE TO THE SUBSTANTIAL PROGRESS MADE ON THE RENAISSANCE HALL AT OLD COURSE CONSTRUCTION PROJECT. THE MAJORITY OF THE PROJECT WAS COMPLETED DURING 2026, RESULTING IN A NOTABLE INCREASE IN CONSTRUCTION IN PROGRESS. TO FINANCE THIS MAJOR CAPITAL INVESTMENT, THE ASSOCIATION ALSO INCURRED ADDITIONAL LONG-TERM DEBT, LEADING TO A CORRESPONDING INCREASE IN LONG-TERM LIABILITIES. THESE CHANGES REPRESENT THE ASSOCIATION'S COMMITMENT TO FUNDING AND COMPLETING A SIGNIFICANT INFRASTRUCTURE IMPROVEMENT FOR THE COMMUNITY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PRIMARY EXEMPT FUNCTION IS THE GENERAL OPERATIONS, CONSTRUCTION, EXPANSION, MANAGING, AND OTHER ACTIVITIES CONNECTED WITH PROVIDING LOW COST HOUSING TO LOW INCOME INDIVIDUALS AND FAMILIES ESPECIALLY MIGRANT AND SEASONAL FARM WORKERS IN THE STATE OF FLORIDA.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS REVIEWED BY THE BUDGET/AUDIT COMMITTEE AND REPORTED ON TO THE ENTIRE BOARD.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THERE IS AN ANNUAL REVIEW OF ANY CONFLICTS OF INTEREST THAT MAY ARISE.</ExplanationTxt>
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        <ExplanationTxt>THE CEO AND THE OTHER TOP MANAGEMENT, KEY EMPLOYEES AND OFFICERS SALARY IS REVIEWED BY A COMMITTEE ANNUALLY WHEN THE ANNUAL PERFORMANCE EVALUATION IS DONE.</ExplanationTxt>
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