2023-11-29T12:35:25-08:00 2022-12-31 953537440 ROBERT LOPEZ ACCOUNTANCY CORPORATION 1442 Irvine Blvd Ste 227 Tustin CA 92780 990 2022-01-01 953221290 ORANGE COUNTY COMMUNITY HOUSING CORP ORAN 7145588161 501 N GOLDEN CIRCLE DR 200 SANTA ANA CA 92705 NORA MENDEZ Executive Dir. 2023-11-27 true NORA MENDEZ 999009999 true ROBERT LOPEZ P00222725 7147319009 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z NORA MENDEZ 501 N GOLDEN CIRCLE DR 200 SANTA ANA CA 92705 5071818 false X www.occhc.org X 1977 CA OCCHC HAS A MISSION TO TRANSITION EXTREMEMLY LOW-INCOME FAMILIES TOWARDS GREATER SELF-SUFFICIENCY BY ASSISTING THEM WITH HOUSING AND EDUCATION. 9 9 9 90 10901 1579198 639787 3787334 3906156 4024 17423 45191 -76669 5415747 4486697 3600 0 831654 933080 0 149681 3293934 3511013 4125588 4447693 1290159 39004 29341573 29286088 16648696 16674536 12692877 12611552 FOUNDED IN 1977, OCCHC HAS A MISSION TO TRANSITION EXTREMELY LOW-INCOME FAMILIES TOWARDS GREATER SELF-SUFFICIENCY BY ASSISTING THEM WITH HOUSING AND EDUCATION. FOR OVER 45 YEARS THE ORGANIZATION HAS CREATED AND CONTINUES TO OWN AND MANAGE 230 APARTMENTS, SERVING EXTREMELY LOW-INCOME FAMILIES IN ORANGE COUNTY. THE ORGANIZATION'S UNIQUE STANCE IN OWNING AND MANAGING ALL OF ITS UNITS ALLOWS IT TO ENHANCE THE LIVES OF ITS FAMILIES WHILE THEY LIVE IN A STABLE ENVIRONMENT CONDUCIVE TO LEARNING AND SELF-IMPROVEMENT. false false 3249371 101054 3846910 ORANGE COUNTY COMMUNITY HOUSING CORPORATION (OCCHC) PROVIDES HOUSING AND RELATED SERVICES TO LOW AND MODERATE INCOME PERSONS. DURING 2022 THE ORGANIZATION MAINTAINED UNITS AT 27 SITES. SEE SCHEDULE O ON ACCOMPLISHMENTS. 734879 464424 STEPPINGUP ASSISTS FAMILIES TO IMPROVE THEIR QUALITY OF LIFE.SEE SCHEDULE OON ACCOMPLISHMENTS. CONTRIBUTIONS OF $464,424 ON PAGE 1, LINE 8 ARE FOR THE STEPPINGUP PROGRAM. 3984250 true true false false false false false false false true true false false false true true true false false false false false false false true false false false false true false false false false false false false false true false false false true true false false false true 3 0 true 9 true true true false false false false true true false 0 false false false false false false false X 9 9 false false false false false false false true false false false true true true true true true true true false CA X NORA MENDEZ 7145588161 501 N GOLDEN CIRCLE DR STE 200 SANTA ANA CA 92705 NORA MENDEZ Executive Dir. 40.00 0.00 X 152569 0 33850 MONICA CARDENAS DEPUTY DIRECTOR 0.00 0.00 111466 0 35026 JON TIMMONS Director 1.00 0.00 X 0 0 0 ROSSINA GALLEGOS Treasurer 1.00 0.00 X X 0 0 0 SAMUEL ROMERO Director 0.50 0.00 X 0 0 0 MICHELLE SCOTT Director 0.50 0.00 X 0 0 0 BRENDA RODRIGUEZ Chairperson 1.00 0.00 X X 0 0 0 MAURA SCHAFER Secretary 1.00 0.00 X X 0 0 0 JOHN PALACIO Director 0.50 0.00 X 0 0 0 YESENIA VELEZ OCHOA VICECHAIRPERSON 0.50 0.00 X X 0 0 0 VICTOR VALLADARES Director 0.50 0.00 X 0 0 0 264035 68876 2 false true false DECK PROCESS AND SERVICES INC 1126 E 17TH STREET SANTA ANA CA 92701 CONSTRUCTION/REPAIRS 219930 MODERN VISTA CONSTRUCTION INC 938 N WEST ST ANAHEIM CA 92801 CONSTRUCTION/REPAIR 239949 DAVIS LANDSCAPING INC 14392 ACACIA DR TUSTIN CA 92780 LANDSCAPE MAINTENANCE 136316 3 29600 610187 44709 639787 501 N.GOLDEN LANTERN RENT 531390 97500 97500 LAND LEASE RENT 531190 23572 23572 LOW INCOME HOUSING RENT 531110 3756092 3756092 MANAGEMENT FEE 531390 28985 28985 PARAMOUNT FIHP, L.P. 531390 7 7 3906156 25822 25822 0 0 15575 4674 10901 10901 10901 525000 533399 -8399 -8399 -8399 47048 29600 47048 0 0 0 LATE CHARGE 900099 18710 18710 MISCELLANEOUS 900099 10910 10910 PROPERTY TAX REFUNDS 900099 359145 359145 -476335 -477525 1190 -87570 4486697 3420232 10901 415777 0 3600 3600 0 0 185419 151343 34076 0 565533 402264 35751 127518 42609 39386 3223 139519 132212 1689 5618 0 0 24 24 166528 166528 0 0 10173 10173 105042 96397 2882 5763 0 27502 22614 1628 3260 16644 13475 1056 2113 0 0 0 0 4758 4758 309552 309552 0 332476 332009 156 311 196940 162692 34248 MAINTENANCE 849374 849374 REPAIRS 634192 634192 UTILITIES 366496 366496 PROPERTY TAXES 177994 177994 313318 285892 25551 1875 4447693 3984250 313762 149681 844926 555575 2165345 3737318 0 157928 103595 0 0 613359 610203 0 13137 13761 33275348 10340862 23771727 22934486 0 52500 53000 378392 -121 0 1344259 1278271 29341573 29286088 2131505 2145232 13551906 13333260 965285 1196044 16648696 16674536 X 12097289 12075094 595588 536458 12692877 12611552 29341573 29286088 X 39004 -35406 -84923 X false true X true false X 475220 451298 500912 1308568 639787 3375785 0 0 475220 451298 500912 1308568 639787 3375785 125845 3249940 7571 5538 9618 4024 25822 52573 -47046 -47046 44846 84146 25790 29369 389955 574106 3955418 17683940 0.82160 0.80020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 812933 -42763 770170 704831 108101 812932 655941 48890 704831 565062 90878 655940 599981 -34379 565602 true false false 17913143 17913143 15258176 10238129 5020047 14144 14144 89885 88589 1296 22934486 DEFERRED GROUND RENT REVENUE 903570 RENT ADVANCE 40578 Rounding 1 TENANT DEPOSITS 251895 1196044 X 4501925 -35406 61535 26129 4475796 10901 10901 4486697 4495250 47557 47557 4447693 4447693 Part V, Line 4: Intended uses of the endowment fund. REVENUE TO BE USED FOR STEPPING UP PROGRAM. Part X : FIN48 Footnote The preparation of financial statements in accordance with accounting principles generally accepted in the United States of America requires the Organization to report information regarding its exposure to various tax positions taken by the Organization. The Organization has determined whether any tax positions have met the recognition threshold and has measured the Organization's exposure to those tax positions. Management believes that the organization has adequately addressed all relevant tax positions and that there are no unrecorded tax liabilities. Federal and state tax authorities generally have the right to examine and audit the previous three years and four years of tax returns filed for federal and state, respectively. Any interest or penalties assessed to the Organization are recorded in operating expenses. No interest or penalties from federal or state tax authorities were recored in the accompanying financial statements. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 MINORITY INTEREST-RENT $15714 ENDOWMENT FEES $-10173 MINORITY INTEREST RESIDUAL RECEIPT RENT $10384 MINORITY INTEREST-INTEREST INCOME $1256 RESIDUAL RECEIPT RENT-990-T $15575 HERITAGE FIELDS PFIHP NOTE $28779 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S FORM 990-T NET RESIDUAL RECEIPTS $10901 Part XII, Line 2d: Other expenses and losses per audited F/S MINORITY INTEREST OF FUNCTIONAL EXPENSES $53056 ENDOWMENT FEES $-10173 PENALTIES $0 FORM 990-T RESIDUAL RECEIPTS ACCOUNTING $3874 FORM 990-T ERESIDUAL RECEIPTS STATE TAX $800 ROUNDING $0 false THE LANTERN 55625 25540 30085 20953 9132 AHA BREAKFAST 21023 4060 16963 4662 12301 76648 29600 47048 25615 21433 47048 X X false false false false false false false false false NORA MENDEZ Executive Dir. 152569 33850 186419 X 1 43169 DISCOUNTED VAL TOYS 318 1540 THRIFT SHOP false false false Form 990, Part VI, Section A, Line 8b COMMITTEES DO NOT HAVE AUTHORITY TO ACT IN BEHALF OF THE BOARD OF DIRECTORS. ALL RECOMMENDATIONS APPROVED BY THE BOARD OF DIRECTORS ARE DOCUMENTED IN THEIR MINUTES. Form 990, Part VI, Section B, Line 11b FORM 990 IS REVIEWED WITH THE EXECUTIVE DIRECTOR AND THE BOARD OF DIRECTORS RECEIVE IT PRIOR TO ITS FILING WITH THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Section B, Line 12c THE CONFLICT OF INTEREST POLICY CALLS FOR DISCLOSURE OF CONFLICT OF INTEREST ON APPOINTMENT OF NEW DIRECTORS OR HIRING OF NEW EMPLOYEES, AT THE TIME A CONFLICT ARISES AND, ANNUALLY AT THE JANUARY BOARD MEETING. Form 990, Part VI, Section B, Line 15a THE ORGANIZATION HAS A COMPENSATION COMMITTEE THAT REVIEWS FORM 990 OF OTHER NONPROFIT ORGANIZATIONS PROVIDING AFFORDABLE HOUSING, AND SUBMITS ITS RECOMMENDATIONS TO THE BOARD OF DIRECTORS FOR APPROVAL. Form 990, Part VI, Section B, Line 15b THE EXECUTIVE DIRECTOR REVIEWS THE SALARIES OF OFFICERS AND KEY EMPLOYEES ON AN ANNUAL BASIS AND CONSIDERS AMOUNTS PAID BY OTHER NONPROFIT ORGANIZATIONS, AND THE INDIVIDUAL'S ACCOMPLISHMENTS AND RESPONSIBILITIES. Form 990, Part VI, Section C, Line 19 GOVERNING DOCUMENTS, POLICIES,FINANCIAL STATEMENTS AND FORM 990 ARE ON THE ORGANIZATION'S WEBSITE FOR VIEWING BY THE PUBLIC. Form 990, Part XI, Line 9 HERITAGE FIELDS PFIHP NOTE CONTRIBUTION = $14959 Form 990, Part XI, Line 9 MINORITY INTEREST DISTRIBUTION = -$88000 Form 990, Part XI, Line 9 MINORITY INTEREST-HARD RENT = -$39236 Form 990, Part XI, Line 9 MINORITY INTEREST-INTEREST INCOME = $1256 Form 990, Part XI, Line 9 MINORITY INTEREST-LAND LEASE RENT = $15714 Form 990, Part XI, Line 9 MINORITY INTEREST-RESIDUAL RECEIPT RENT = $10384 DEVELOPMENT OF 84 UNITS OF AFFORDABLE HOUSING THE FOLLOWING ENTITY WAS INVOLVED IN THE BUILDING OF 84 UNITS OF AFFORABLE HOUSING AT THE GREAT PARK IN IRVINE, CALIFORINA:84 NEW ETHIC LLCORANGE COUNTY COMMUNITY HOUSING CORPORATION (OCCHC) IS A 60% MEMBER. THE OTHER TWO MEMBERS ARE ALSO 501(C)(3) ORGANIZATIONS.IN 2022 THE LLC EARNED THE FOLLOWING:LAND LEASE HARD RENT 39,286RESIDUAL RECEIPT RENT-TAXABLE 25,959REPORTED ON PART VII-STATEMENT OF REVENUE HARD RENT RESIDUAL RECEIPT RENT OCCHC (60%) 23,572 15,575 MINORITY INTEREST (40%) 15,714 10,384 ------ ------ 39,286 25,959 ====== ====== PER PUBLICATION 598, "AN EXEMPT ORGANIZATION ISN'T TAXED ON ITS INCOME FROM AN ACTIVITY SUBSTANTIALLY RELATED TO THE CHARITABLE, EDUCATIONAL, OR OTHER PURPOSE THAT IS THE BASIS FOR THE ORGANIZATION'S EXEMPTION. SUCH INCOME IS EXEMPT EVEN IF THE ACTIVITY IS A TRADE OR BUSINESS".THE RENTAL INCOME FROM 84 NEW ETHIC LLC IS FROM PARAMOUNT FAMILY IRVINE HOUSING PARTNERS, L.P.THAT PROVIDES LOW INCOME HOUSING WHICH IS THE MISSION OF OCCHC AND THE FUNDS THAT ARE RECEIVED ARE USED TO MAINTAIN EXISTING LOW INCOME HOUSING OR TO ACQUIRE MORE HOUSING.OCCHC PARAMOUNT LLCOCCHC IS A SINGLE MEMBER OF THE LLCTHE LLC IS THE MANAGING GENERAL PARTNER OF PARAMOUNT FAMILY IRVINE HOUSING PARTNERS, L.P. SEE SCHEDULE R.REPORTED ON STATEMENT OF REVENUEMANAGEMENT FEE 28,985PARAMOUNT FAMILY IRVINE HOUSING PARTNERS, L.P. CONSTRUCTED AND MANAGES THE 84 UNITS AT THE GREAT PARK. SEE SCHEDULE R. PROGRAM ACCOMPLISHMENTS Families housed by OCCHC/SteppingUP are extremely low income and struggling to make ends meet. The combination of affordable housing and free educational services through SteppingUP provides economic empowerment for the entire family and a direct path from homelessness to homeownership.In 2022, OCCHC/SteppingUP marked its 45th year in service providing safe and affordable housing to 320 families in need. It served 2,460 individuals working to step up to self-sufficiency through affordable housing and education. OCCHC/SteppingUP assisted in provided a safe, affordable home and continued to house those facing homelessness while connecting families to resources in need of rent relief, food and free program services needed to continue on a path to self-sufficiency.SteppingUP assisted in transitioning families coming from motels, shelters and substandard living to our affordable housing beginning their path to self-sufficiency. SteppingUPs Homeownership component educated 519 at-risk individuals, also providing 658 one-on-one counseling hours including budgeting, credit counseling, and financial literacy. Over 42 free bilingual workshops focused on economic security and homeownership with 5 families becoming first-time homeowners celebrating 91 homeowners to date marking our 4th year as a HUD approved agency.SteppingUPs CAP Program maintained its commitment to reducing the high school dropout rate in Orange County for 16 years; encouraging higher education for at-risk youth since 2006. The program grew from serving 26 students to serving 611 with 56 parents joining CAP's PADRE component. 32 high school seniors graduated with 100% stepping up to higher education. CAP celebrates 406 alumni with 107 CAP Alumni who have graduated college & entered the workforce. Statement Note 1 OTHER INVESTMENTSCLEARINGHOUSE COMMUNITY DEVELOPMENT FINANCIAL INSTITUTION 53,000PARAMOUNT PARAMOUNT FAMILY IRVINE HOUSING PARTNERS, L.P. (121) ------ TOTAL 52,879 ====== Statement Note 2 FORM 990-T501 N. Golden Circle DriveIN 2022 OVER 85% OF THE BUILDING WAS OCCUPIED BY NONPROFIT ORGANIZATIONS THERFORE RENT RECEIVED IS TAX EXEMPT. OCCHC PARAMOUNT LLC 501 N GOLDEN CIRCLE DR STE 200 SANTA ANA CA 927053913 812593754 LOW INCOME HOUSING CA 25827 88229 ORANGE COUNTY COMMUNITY HOUSING CORP OCCHC-GOLDEN CIRCLE LLC 501 N GOLDEN CIRCLE DR STE 200 SANTA ANA CA 927053913 842653110 LOW INCOME HOUSING CA -358377 ORANGECOUNTY COMMUNITY HOUSING CORP OCCHC-ANILLO DE ORO LLC 501 N GOLDEN CIRCLE DR STE 200 SANTA ANA CA 927053913 843897660 LOW INCOME HOUSING CA -157093 ORANGE COUNTY COMMUNITY HOUSING CORP PARAMOUNT FAMILY IRVINE HOUSING PARTNERS 18201 VON KARMAN AVENUE STE 900 IRVINE CA 92612 475396396 LOW INCOME HOUSING CA NA false true 0.00005 VIENTOS DE ORO LP 501 N GOLDEN CIRCLE DRIVE STE 100 SANTA ANA CA 92705 842653041 LOW INCOME HOUSING CA N/A false true 0.50000 ANILLO DE ORO LP 501 N GOLDEN CIRCLE DRIVE STE 100 SANTA ANA CA 92705 844018619 LOW INCOME HOUSING CA N/A false true 0.00010 false false false false false false false false false false false false false false false false false false false