2024-09-09T13:02:24-05:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2023-01-01 814899129 FIRST PLACE - PHOENIX CATALINA FIRS 6024646600 717 E MARYLAND AVE 110 PHOENIX AZ 85014 DENISE RESNIK FOUNDER, PRESIDENT & CEO 6024646600 2024-08-30 1 1 JACQUELINE ECKMAN P01300648 6022662248 2024-08-29 2023 2024-08-08 14:25:15Z DENISE RESNIK 717 E MARYLAND AVE 110 PHOENIX AZ 85014 1454655 0 X WWW.FIRSTPLACEAZ.ORG X 2016 AZ OPERATES AN 81,000 SQUARE FOOT, AFFORDABLE MIXED-USE RESIDENTAL PROPERTY TO SUPPORT ADULTS WITH AUTISM AND OTHER NEURO-DIVERSITIES. 5 4 0 5 0 0 0 1180 1413922 1453475 0 0 0 0 1413922 1454655 822911 600711 0 0 0 0 0 0 0 1333439 1393655 2156350 1994366 -742428 -539711 14282244 13752631 15619438 15629536 -1337194 -1876905 X FIRST PLACE - PHOENIX CATALINA AND ITS RELATED ENTITIES SET THE STANDARD FOR DEVELOPING COMMUNITIES THAT INTEGRATE ADULTS WITH AUTISM AND OTHER NEURO-DIVERSITIES INTO THE FABRIC OF SOCIETY THROUGH HOUSING, HEALTHCARE, EDUCATION, EMPLOYMENT, SUPPORTIVE SYSTEMS AND CULTURE. 0 0 1852667 600711 1453475 FIRST PLACE - PHOENIX, CATALINA (FPPC) IS A NONPROFIT ORGANIZATION THAT OPERATES AN 81,000-SQUARE-FOOT, MIXED-USE PROPERTY AT THIRD AND CATALINA STREETS IN THE HEART OF GREATER PHOENIX. FPPC REPRESENTS A MODEL FOR REPLICATION IN OTHER COMMUNITIES ACROSS NORTH AMERICA. CONSTRUCTION WAS COMPLETED IN JUNE 2018 AND RESIDENTS BEGAN MOVING INTO THEIR NEW APARTMENTS IN JULY 2018. THE FPPC PROPERTY INCLUDES 63 SUPPORTIVE HOUSING UNITS FOR THE FIRST PLACE APARTMENTS, 16 AFFORDABLE UNITS FOR THE FIRST PLACE TRANSITION ACADEMY, AND OFFICE SPACE FOR THE FIRST PLACE GLOBAL LEADERSHIP INSTITUTE FOR CAPACITY BUILDING, RESEARCH AND PUBLIC POLICY ADVANCEMENTS. FPPC SERVES AS A STATE-OF-THE-ART CENTER FOR TRAINING, EDUCATION AND PROGRAMMING. THE ENTIRE FPPC PROPERTY IS LEASED TO FIRST PLACE AZ AND FIRST PLACE - PHOENIX TRANSITIONAL HOMES, BOTH OF WHICH ARE AFFILIATED NONPROFIT ORGANIZATIONS. 1852667 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 6 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 4 0 0 0 0 0 1 0 1 0 0 0 1 1 1 1 1 1 1 1 0 X DENISE RESNIK 6024646600 717 E MARYLAND AVE 110 PHOENIX AZ 85014 DENISE RESNIK FOUNDER, PRESIDENT & CEO 15.00 55.00 X X 0 286148 23620 SARA WARD CHAIR 2.00 0.00 X X 0 0 0 JOE BLACKBOURN TREASURER 2.00 2.00 X X 0 0 0 JOHN NAPOLITAN SECRETARY 2.00 2.00 X X 0 0 0 JOE COOPER DIRECTOR 2.00 2.00 X 0 0 7511 MICHAEL STOFFEY DIRECTOR OF FINANCE 4.00 36.00 X 0 51625 3804 NANCY OTTMANN COO 6.00 57.00 X 0 187768 5701 0 525541 40636 0 0 1 0 FIRST PLACE AZ 717 EAST MARYLAND AVE 110 PHOENIX AZ 85014 MANAGEMENT SERVICES 112551 1 1180 1180 MARKET RESIDENTIAL RENTAL 531110 857628 857628 COMMERCIAL LEASE 531110 315925 315925 AFFORDABLE UNIT RENTAL 531110 184426 184426 BUILDING EQUIPMENT LEASE 532420 95496 95496 1453475 1454655 1453475 0 0 600711 600711 152551 112551 40000 13822 13822 4072 3450 622 77006 69557 7449 315948 294802 21146 164000 152413 11587 613839 570472 43367 52417 48711 3706 1994366 1852667 141699 0 100581 129981 281197 194472 936 14089 5036 16043557 2767224 13635002 13276333 250439 146809 14282244 13752631 19438 29536 15600000 15600000 15619438 15629536 X -1337194 -1876905 -1337194 -1876905 14282244 13752631 -539711 0 X 0 1 X 1 0 X X 1 FIRST PLACE AZ 461722227 10 1 600711 0 1 600711 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 27000 27000 1504855 1504855 13550916 2166654 11384262 987786 600570 387216 13276333 X PART V, LINE 4: DURING 2019, THE ORGANIZATION DETERMINED THESE DOLLARS ARE NOT ENDOWMENTS. THEREFORE, THIS BALANCE WAS BROUGHT TO ZERO AS OF DECEMBER 31, 2019. PART X, LINE 2: FIRST PLACE-PHOENIX CATALINA HAS BEEN GRANTED TAX-EXEMPT STATUS AS A NONPROFIT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS A SUPPORTING ORGANIZATION TO FIRST PLACE AZ. FIRST PLACE-PHOENIX CATALINA FOLLOWS THE INCOME TAX STANDARD FOR UNCERTAIN TAX POSITIONS. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATIONS FINANCIAL STATEMENTS IN ACCORDANCE WITH THE INCOME TAX STANDARD. THIS STANDARD PRESCRIBES RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. FIRST PLACE-PHOENIX CATALINA DOES NOT CURRENTLY INCLUDE AN INCOME TAX PROVISION IN THE FINANCIAL STATEMENTS; MANAGEMENT MONITORS THE REPORTING OF UNCERTAIN TAX POSITIONS, WHICH COULD RESULT IN RECORDING OF AN INCOME TAX PROVISION IN THE FUTURE. FIRST PLACE-PHOENIX CATALINA, AS A NONPROFIT ORGANIZATION, IS REQUIRED TO FILE TAX RETURNS WHICH ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE AND LOCAL AUTHORITIES. FIRST PLACE-PHOENIX CATALINA IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS AND IS NOT AWARE OF ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OR OTHER TAX EXCEPT FOR THOSE THAT ARE ALREADY REPORTED ANNUALLY. 1 FIRST PLACE AZ 717 EAST MARYLAND AVE 110 PHOENIX AZ 85014 461722227 501(C)3) 600711 0 GENERAL SUPPORT 1 0 PART I, LINE 2: DISTRIBUTION TO RELATED ENTITY. THESE ARE NOT GRANTS BUT RATHER ARE CASH DISTRIBUTIONS ("CONTRIBUTIONS") FROM FPPC TO FPAZ. THE AMOUNTS OF THE DISTRIBUTIONS ARE DETERMINED BY EXECUTIVE MANAGEMENT BASED ON A PERIODIC EVALUATION OF THE CASH FLOW NEEDS OF FPAZ AND THE CASH HOLDING REQUIREMENTS OF FPPC IN ACCORDANCE WITH ITS NEW MARKETS TAX CREDIT FINANCING. THESE DISTRIBUTIONS ARE COMMUNICATED TO THE BOARDS OF BOTH ENTITIES. 0 0 0 0 0 0 1 0 0 DENISE RESNIK FOUNDER, PRESIDENT & CEO 0 269698 0 16450 0 0 0 8598 0 15022 0 309768 0 0 NANCY OTTMANN COO 0 178499 0 9269 0 0 0 5701 0 0 0 193469 0 0 PART I, LINE 3 FIRST PLACE AZ, THE RELATED ORGANIZATION LISTED IN SCHEDULE R, CHECKS THE FOLLOWING BOXES ON THEIR SCHEDULE J FOR THEIR EMPLOYEES LISTED IN PART II OF THIS SCHEDULE J: - COMPENSATION COMMITTEE - FORM 990 OF OTHER ORGANIZATIONS - COMPENSATION SURVEY OR STUDY - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE PART I, LINE 6 THE 2023 BONUS PLAN FOR THE CEO AND COO WAS CONTINGENT ON THE NET OPERATING RESULTS OF THE ORGANIZATION AND ON THE OCCUPANCY OF THE FIRST PLACE TRANSITION ACADEMY AND APARTMENTS PROGRAMS. FORM 990, PART VI, SECTION A, LINE 7A ALL BOARD MEMBERS ARE APPOINTED BY THE BOARD OF DIRECTORS OF FIRST PLACE AZ. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES THAT HAVE THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE THE DRAFT IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT AND ANY CHANGES INCORPORATED INTO THE FILING. ONCE THIS DETAILED REVIEW IS COMPLETE, THE DRAFT OF THE FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND COMMENTS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C AT EACH BOARD AND COMMITTEE MEETING, IF THERE IS A DISCUSSION OF SELECTING OR ENGAGING A VENDOR OR SERVICE PROVIDER, ALL IN ATTENDANCE ARE ASKED TO RECUSE THEMSELVES FROM THIS DISCUSSION IF THERE COULD BE A PERCEIVED CONFLICT. ANNUALLY, THE ORGANIZATION REVIEWS AND DISCUSSES THE CONFLICT OF INTEREST POLICY AND REQUESTS THAT EACH BOARD MEMBER LIST AND ACKNOWLEDGE ANY KNOWN CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION DOES NOT HAVE ANY PAID EMPLOYEES. ALL EMPLOYEES ARE PAID BY THE FIRST PLACE AZ, A RELATED PARTY. THE FOLLOWING IS THE COMPENSATION PROCESS AS PERFORMED BY FIRST PLACE AZ. ON AN ANNUAL BASIS, THE BOARD OF DIRECTORS REVIEWS THE COMPENSATION FOR THE PRESIDENT/CEO BY COMPARING THEIR COMPENSATION TO THE COMPENSATION OF INDIVIDUALS IN LIKE POSITIONS, IN COMPARABLE ORGANIZATIONS USING FORMS 990, COMPENSATION STUDIES, AND OTHER AVAILABLE DATA. THE BOARD THEN APPROVES ANY CHANGES IN COMPENSATION BASED ON THIS INFORMATION. THE CEO REVIEWS THE COMPENSATION FOR THE OTHER OFFICERS AND KEY EMPLOYEES BY COMPARING THEIR COMPENSATION TO THE COMPENSATION OF INDIVIDUALS IN LIKE POSITIONS, IN COMPARABLE ORGANIZATIONS USING FORMS 990, COMPENSATION STUDIES, AND/OR OTHER AVAILABLE DATA. THESE DECISIONS ARE DOCUMENTED IN THE EMPLOYEE'S PERSONNEL FILE. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION WILL PROVIDE IN A TIMELY MANNER, FINANCIAL STATEMENTS, AND GOVERNING DOCUMENTS INCLUDING ITS CONFLICT OF INTEREST POLICIES WHEN REQUESTED IN WRITING OR IN PERSON. FIRST PLACE AZ 717 E MARYLAND AVE STE 110 PHOENIX AZ 85014 461722227 HOUSING AUTISTIC & NEURO-DIVERSE PERSONS AZ 501(C)(3) LINE 10 N/A 0 FIRST PLACE-PHOENIX TRANSITIONAL HOMES 717 E MARYLAND AVE STE 110 PHOENIX AZ 85014 823679038 HOUSING AUTISTIC & NEURO-DIVERSE PERSONS AZ 501(C)(3) LINE 12A, I FIRST PLACE AZ 0 0 1 0 0 1 0 0 0 0 1 0 0 1 1 0 0 0 0 0