2026-06-03T10:57:44-05:00 2025-12-31 411647057 MAHONEY ULBRICH CHRISTIANSEN & RUSS PA 10 RIVER PARK PLAZA SUITE 800 SAINT PAUL MN 55107 990 2025-01-01 411352554 CALVARY COMMUNITY SERVICES INC CALV 7632312974 7520 GOLDEN VALLEY ROAD MINNEAPOLIS MN 554274506 DAVID GAYLOR BOARD OF DIRECTORS 7632312974 2026-05-22 1 DEANNA SOMVONG P03035760 6512276695 2026-05-22 2025 2025-03-06 01:10:19Z DAVID GAYLOR 7520 GOLDEN VALLEY ROAD MINNEAPOLIS MN 554274506 1148018 0 X N/A X 1980 MN THE ORGANIZATION IS THE DEVELOPER OF CALVARY CENTER APARTMENTS, AN 80 UNIT APARTMENT BUILDING FOR THE ELDERLY IN GOLDEN VALLEY, MINNESOTA. THE PROJECT HAS A SECTION 8 ASSISTANCE CONTRACT WITH HUD THAT SUBSIDIZES RENT PAID BY TENANTS. 9 9 0 9 0 0 0 0 375932 1023849 87684 124169 0 0 463616 1148018 0 0 0 0 0 0 0 0 0 22013 51832 22013 51832 441603 1096186 7168432 8421228 0 53 7168432 8421175 THE ORGANIZATION IS THE DEVELOPER OF CALVARY CENTER APARTMENTS, AN 80 UNIT APARTMENT BUILDING FOR THE ELDERLY IN GOLDEN VALLEY, MINNESOTA. THE PROJECT HAS A SECTION 8 ASSISTANCE CONTRACT WITH HUD THAT SUBSIDIZED RENT PAID BY TENANTS. 0 0 51832 1023849 THE ORGANIZATION WAS A GENERAL PARTNER FOR A LIMITED PARTNERSHIP WHICH OWNED AND OPERATED AN 80 UNIT AFFORDABLE HOUSING COMPLEX IN GOLDEN VALLEY, MN. THE PROJECT WAS SOLD ON JULY 27, 2023 TO CCA APARTMENTS LLC. CCS IS AN AFFILIATE OF THE NON-MEMBER MANAGER (CCA GP LLC) UPON SALE OF THE PROJECT AND IS THE DEVELOPER OF THE NEW ENTITY. AS A RESULT, DEVELOPMENT COSTS INCURRED WERE REIMBURSED TO CCS, UPON SALE OF THE PROJECT. CCS RECEIVED A DEVELOPER FEE IN THE AMOUNT OF $1,300,000 FOR DEVELOPMENT SERVICES RELATING TO THE NEW ENTITY. THE FINAL $448,576 WAS RECEIVED IN 2025. 51832 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 MN X THE ORGANIZATION 7632312974 7520 GOLDEN VALLEY ROAD MINNEAPOLIS MN 554274506 X LOWELL BROMANDER SECRETARY 1.00 X X 0 0 0 BOBBY GRIFFIN BOARD MEMBER 1.00 X 0 0 0 JULIE HOLMEN BOARD MEMBER 1.00 X 0 0 0 JIM COSGROVE TREASURER 1.00 X X 0 0 0 STEVEN OPHEIM CHAIR 1.00 X X 0 0 0 DAVE DAHL BOARD MEMBER 1.00 X 0 0 0 DAVID GAYLOR VICE CHAIR 1.00 X X 0 0 0 DAVID LINDAU BOARD MEMBER 1.00 X 0 0 0 KENT LILLEHAUGEN BOARD MEMBER 1.00 X 0 0 0 0 0 0 0 0 0 0 0 DEVELOPER FEE 531390 851424 851424 INTEREST ON LP NOTE 900099 172425 172425 1023849 124169 124169 1148018 1023849 0 124169 ADMINISTRATIVE 50597 50597 REAL ESTATE TAXES AND O 1235 1235 51832 51832 0 0 44748 105807 1653 11870 2487585 4086203 4585396 4217348 49050 0 7168432 8421228 0 53 0 53 X 7168432 8421175 7168432 8421175 7168432 8421228 1096186 156557 0 X X 1 X 0 1 0 X 162003 167764 949736 375932 1023849 2679284 162003 167764 949736 375932 1023849 2679284 0 0 0 2679284 47305 44055 64653 87684 124169 367866 47305 44055 64653 87684 124169 367866 209308 211819 1014389 463616 1148018 3047150 0.87930 0.86460 0.12070 0.13540 X 0 NOTE RECEIVABLE FROM CALVARY CENTER APARTMENTS LP 3894248 C ACCRUED INTEREST FROM CALVARY CENTER APARTMENTS LP 323100 C 4217348 X PART X, LINE 2: CCS IS CLASSIFIED AS A TAX-EXEMPT ORGANIZATION UNDER MINNESOTA STATUTE 290.05 AND SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM PRIVATE FOUNDATION STATUS UNDER SECTION 509(A)(1) OF THE INTERNAL REVENUE CODE AND IS SUBJECT TO INCOME TAXES ONLY ON NET UNRELATED BUSINESS INCOME. CCS DID NOT HAVE ANY UNRELATED BUSINESS INCOME. MANAGEMENT BELIEVES CCS HAS NO UNCERTAIN TAX POSITIONS. FEDERAL AND STATE TAX AUTHORITIES GENERALLY HAVE THE RIGHT TO EXAMINE AND AUDIT THE CURRENT AND PREVIOUS THREE YEARS OF INCOME TAX RETURNS. CCS IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION HAS HIRED A PROFESSIONAL PROPERTY MANAGEMENT FIRM TO OPERATE THE APARTMENT BUILDING ON A DAY TO DAY BASIS. THE BOARD REVIEWS FINANCIAL AND OTHER REPORTS AND OPERATIONS AT LEAST QUARTERLY. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS DISTRIBUTED TO BOARD MEMBERS FOR REVIEW AND THEN DISCUSSED AT A BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 12C TO ENSURE THE ORGANIZATION OPERATES IN A MANNER CONSISTENT WITH ITS PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. THE PERIODIC REVIEWS SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS: 1. WHETHER ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT INFORMATION AND THE RESULT OF ARM'S LENGTH BARGAINING. 2. WHETHER PARTNERSHIPS, JOINT VENTURES AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFORM TO THE ORGANIZATION'S WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER ITS PURPOSES AND DO NOT RESULT IN INUREMENT OF IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE AT 7520 GOLDEN VALLEY ROAD, GOLDEN VALLEY, MINNESOTA. FORM 990, PART XII, LINE 2C PROCESS AS NOT CHANGE FROM PRIOR YEAR. CALVARY LP LLC 7520 GOLDEN VALLEY ROAD GOLDEN VALLEY MN 55427 411352554 RENTAL REAL ESTATE MN 0 0 N/A CALVARY GP LLC 7520 GOLDEN VALLEY ROAD GOLDEN VALLEY MN 55427 411352554 RENTAL REAL ESTATE MN 0 0 N/A CCA APARTMENTS LLC 7520 GOLDEN VALLEY ROAD GOLDEN VALLEY MN 55427 923745020 RENTAL REAL ESTATE MN N/A 0 0 1 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 CCA APARTMENTS LLC A 172425 COST CCA APARTMENTS LLC D 3894248 COST CCA APARTMENTS LLC L 851424 COST