2024-01-24T05:17:57-08:00 2023-06-30 680260103 REGALIA & ASSOCIATES CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2022-07-01 943337955 Openhouse OPEN 4152968995 65 Laguna Street San Francisco CA 94102 Kathleen Sullivan Executive Director 4152968995 2024-01-24 true Kathleen Sullivan 999009999 true Douglas W Regalia P00186389 9253140390 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Kathleen Sullivan 65 Laguna Street San Francisco CA 94102 5210190 false X www.openhouse-sf.org X 1998 CA Openhouse enables San Francisco Bay Area LGBTQ+ seniors to overcome the unique challenges they face as they age by providing housing, direct services and community programs. 15 15 44 400 0 4701011 4575460 530948 403900 -42494 77001 -35843 14453 5153622 5070814 0 0 2381737 2786175 0 687327 2137514 1963527 4519251 4749702 634371 321112 10028817 10300500 586870 588970 9441947 9711530 X Openhouse enables San Francisco Bay Area LGBTQ+ seniors to overcome the unique challenges they face as they age by providing housing, direct services and community programs. (continued on Schedule O) false false 2355428 191117 Community Engagement: To ameliorate social and environmental conditions that may serve as barriers for LGBTQ seniors, Openhouse organizes over 100 hours per month of intellectually stimulating activities and opportunities that bring LGBTQ+ older adults together to meet each other, reduce social isolation and enhance their quality of life. Activities include game days, bi-weekly and monthly lunches, movie screenings, museum tours and other outings, general discussion groups, financial planning seminars, and arts and writing workshops.(Continued on Schedule O) 829648 Community Support Services: Under the Openhouse Community Support Services Department, 55 Laguna and its neighboring building, 95 Laguna are uniquely designed to support LGBTQ+ seniors. Both buildings were established through a partnership between Mercy Housing, a nonprofit housing developer, and Openhouse a community nonprofit that serves LGBTQ+ seniors. Through this partnership, Mercy Housing provides property management and resident services, and Openhouse provides a range of activities and services for LGBTQ+ seniors that honor and affirm their experience and create a safe home environment within community. Openhouse also provides case management for Continuum of Care participants of all genders, sexual identities and expressions who live on site. (Continued on Schedule O) 334111 Strategic Partnerships: The Strategic Partnerships and Training department aims to transform the existing infrastructure of aging clinical and social services in a multi-pronged approach. Strategic partners are organizations with a demonstrated commitment to transforming their existing expertise to better serve LGBTQ+ older adults and adults with disabilities. An example of a strategic partner is the existing partnership with On Lok, a highly recognized community-based healthcare organization who are creators of the PACE healthcare model. Together, we co-created the first-of-its-kind adult day program, for and by the LGBTQ+ community. This kind of transformational work is a powerful component gleaned from our training work. Our DAS funded training and transformational work is responsible for executing robust interactive learning experiences to agencies, organizations, and non-profits to adapt their expertise to become inclusive to older adults who happen to be LGBTQ+. We provide assessment tools for skilled nursing and residential care facilities, adapt and tailor trainings to clinicians, social workers, and other providers all in the aim to inform culturally competent clinical and social services for our elders in San Francisco and beyond. 52843 178201 3572030 true true false false false false false false false false true false false true true true true false false false false false false false true false false false false true false false false false false false false false false false false false true false false false false true 11 0 true 44 true false false false false false true true false 0 false false false false false false false X 15 15 false false false false false false false true true false false true true true true true true true true false CA X X X X Matthew Cimino 4152968995 65 Laguna Street San Francisco CA 94102 Kathleen Sullivan Exec Director 40.00 0.00 X 176109 0 17952 Matthew Cimino Dir Fin & Ops 40.00 0.00 X 120829 0 13404 Jacob Ittycheria Dir of Development 40.00 0.00 111545 0 6144 Maite Echaniz Co-President 0.40 0.00 X X 0 0 0 Juan Carlos Wallace Co-President 0.40 0.00 X X 0 0 0 Margaret Mak Secretary 0.40 0.00 X X 0 0 0 Bill Lowell Treasurer 0.40 0.00 X X 0 0 0 Chris Davidson Director 0.40 0.00 X 0 0 0 Joaquin Castillo-Arana Director 0.40 0.00 X 0 0 0 Vinny Eng Director 0.40 0.00 X 0 0 0 Mark Buchanan Director 0.40 0.00 X 0 0 0 Paul Donaher Director 0.40 0.00 X 0 0 0 Christian Irizarry Director 0.40 0.00 X 0 0 0 Shireen McSpadden Director 0.40 0.00 X 0 0 0 Morey Riordan Director 0.40 0.00 X 0 0 0 Steve Vettel Director 0.40 0.00 X 0 0 0 Susan Zieff Director 0.40 0.00 X 0 0 0 Ana Zamora Director 0.40 0.00 X 0 0 0 408483 37500 3 false true false 0 84322 2116064 2375074 4575460 Developer fees 236000 178201 178201 Other Income 624100 34582 34582 Program service revenue 624100 191117 191117 403900 77001 -157 77158 0 0 0 0 153829 84322 139376 14453 0 0 0 5070814 403743 77158 0 0 0 0 304375 60125 184125 60125 0 1983273 1459005 104547 419721 35228 23394 4445 7389 279161 186738 34748 57675 184138 122278 23236 38624 0 3157 3157 22211 22211 0 0 0 444489 373402 36462 34625 0 88169 68481 7078 12610 39637 33345 2169 4123 0 223566 219795 1225 2546 66100 56663 5168 4269 0 0 0 0 348230 332070 6216 9944 54873 2562 52311 Construction related costs 442123 442123 Program and other events 128464 118675 2726 7063 Printing and Publications 76173 50719 1387 24067 Miscellaneous 8952 8124 144 684 17383 11374 2147 3862 4749702 3572030 490345 687327 1804754 98939 3001376 5277732 443168 567469 23119 37286 0 0 0 0 16551 25919 5363526 1812335 3899421 3551191 959 0 62867 62710 0 0 776602 679254 10028817 10300500 381744 415712 205126 173258 586870 588970 X 8148677 8864155 1293270 847375 9441947 9711530 10028817 10300500 X 321112 13466 -92347 27352 X false true X true false X 4893989 4519879 3791633 4701011 4575460 22481972 0 0 4893989 4519879 3791633 4701011 4575460 22481972 2934570 19547402 376272 -276577 218 1244 77001 178158 0 74097 74097 22734227 1542457 0.85980 0.85470 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5335961 1790762 3545199 27565 21573 5992 3551191 Cont rent rec noncurrent 419228 Contributed rent receivable 92347 Right of Use asset 167679 679254 Lease payable current 34133 Lease payable noncurrent 139125 173258 X 5111632 13466 27352 40818 5070814 5070814 4842049 92347 92347 4749702 4749702 Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, Openhouse is required to report information regarding its exposure to various tax positions taken by Openhouse and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold Management believes that Openhouse has adequately evaluated its current tax positions and has concluded that as of June 30, 2023, Openhouse does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.Openhouse has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. The exemptions are subject to periodic review by the federal and state taxing authorities and management is confident that Openhouse continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. Openhouse may periodically receive unrelated business income (such as sublease rental income or advertising revenue) requiring Openhouse to file separate tax returns under federal and state statutes. Under such conditions, Openhouse calculates and accrues the applicable taxes. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Change in unamortized discount $27352 X X X X X X X false CA Spring Event 238151 84322 153829 108223 1963 29190 238151 84322 153829 108223 1963 29190 139376 14453 X X X X false false false false false false false false false Kathleen Sullivan Exec Director 176109 5717 12235 194061 Form 990, Part III, Line 4d OTHER PROGRAM SERVICES 4: Community Day Support: Openhouse completed its new Community Center at 75 Laguna Street in San Francisco. The 7100-sq.ft. facility offers capacity for up to 5,000 community members per year. There are spaces for lifelong learning, art, social day programs, and evening gatherings for approximately 200. Form 990, Part VI, Section B, Line 11b Form 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management. After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final form 990 which is then e-filed with the internal revenue service. Form 990, Part VI, Section B, Line 12c Members of the Board of Directors review all potential conflicts of interest periodically. Top management and all Board members are required to disclose potential conflicts and any related party affiliations. The organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures. Form 990, Part VI, Section B, Line 15a Members of the board of directors review the compensation of all high-level personnel periodically in accordance with IRS rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with IRS guidelines and the organization's policies and procedures. Form 990, Part VI, Section B, Line 15b Compensation of other personnel and highly compensated employees is reviewed periodically by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits. All decisions are then documented in personnel files. Form 990, Part VI, Section C, Line 18 Tax returns are available for download from several websites and by request from the organization's office in San Francisco, California. Form 990, Part VI, Section C, Line 19 All of the organization's governing documents, financial statements, and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to our website and to www.guidestar.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office. Form 990, Part XI, Line 9 Change in unamortized discount = $27352 Form 990, Part III - Organization's Mission continued Founded in 1998, Openhouse works to center the voices and experiences of LGBTQ+ older adults by providing opportunities to make social connections and build community.Openhouse is committed to creating a safe environment to encourage and support community members to share our diverse perspectives and identities to foster dynamic community engagement.We recognize and affirm that LGBTQ+ older adults live at intersections of race, ethnicity, class, culture, HIV status, sexual orientation, gender, gender identity and expression, spirituality and ability. At Openhouse, everyone is a community member. Form 990, Part III, Line 4A - Community Engagement Description Cont Community Engagement Continued: Activities are co-created and designed by staff, volunteers, and participants with the goal of creating a safe, affirming, and inclusive space for participants. Openhouse staff often use these activities to build trust and rapport with community members and connect them with other social services such as Home Delivered Grocery program, Friendly Visitor program, and supportive services. Openhouse is deliberate and intentional in our strategies to reach and serve more BIPOC transgender and gender nonconforming seniors and adults with disabilities by working to co-create a culture of increased safety within our overall programs. As we continue to emerge from the pandemic, Openhouse social engagement and recreational programming is offered through a variety of delivery methods: In person, hybrid, and virtually, helping to bridge LGBTQ+-welcoming programming to accessible spaces for community members across San Francisco.Health & Wellness Activities:Given LGBTQ+ older adults potential stigma and fear of accessing mental health services and other social services supports, Openhouse offers staff-and peer-facilitated support groups and a new 10-week program of treatment for moderate to severe depression and anxiety. The therapy sessions are conducted by a licensed clinical social worker at no charge. Because community members were emotionally triggered by a second deadly pandemic in their lifetimes, a survey of LGBTQ+ seniors before and after COVID vaccine availability revealed that their number one critical need was affordable mental health care. The goal of the Support Program Groups is to provide LGBTQ+ seniors an opportunity to build community with peers facing similar challenges, in a safer, age- and LGBTQ+-affirming space. These groups can provide an increased sense of self-worth and self-knowledge through shared vulnerability, challenge, and trust, and can empower group members in how they approach relationships outside of the group. Group facilitators are often Openhouse clients themselves and have longstanding histories of participation in activist groups, therapy groups, and consciousness raising groups that bolster their facilitation. Facilitators employ diverse approaches, such as literature, theory, videos, art, and music, to encourage group participation and reflection on group topics. Ongoing emotional support groups include: Long-Term Survivors HIV/AIDS support group, LGBTQ Seniors with Chronic Disabilities support group, Self-Compassion & Belonging, In the Life: Supporting LGBTQ POC group, LGBTQ Caregivers of those with Dementia support group, and Living with Loss: Drop-in Grief support group.To reduce health disparities, promote healthy behavior and encourage early access to care, Openhouse offers health and wellness activities and workshops led by health professionals each year. Workshop topics include: HIV/AIDS prevention and treatment, diabetes prevention, healthy eating, managing stress, reducing suicide ideation, and reducing high blood pressure. In addition to these workshops, Openhouse offers weekly exercise classes such as meditation and yoga. As we fully emerge from the pandemic, groups take place in-person, hybrid, and virtually. Part III, Line 4B - Community Support Services Description Continued Individuals and couples who are 55 years and older, for55Laguna, andthose who are 62 and older, for 95 Laguna, whose household income does not exceed 50% of Area Median Income (AMI) are eligible. 14 of 117 units are set aside for formerly homeless funded through Housing Opportunities for Persons with AIDS (HOPWA), and 23 are for homeless individuals placed by the San Francisco Department of Homelessness Continuum of Care (COC) program. Case Management and Care Navigation: Under the Openhouse Community Support Services Department, staff provide case management and care navigation to LGBTQ+ older adults and adults with disabilities who have complex needs. This continuum of assistance provides wrap-around support and services coordination that seniors need, many of which do not have children or family to provide this critical care. These services allow community members to age in place and maintain independence throughout the aging process. San Francisco residents who are 60 years of age or older, or individuals between 18 and 59 years of age who are living with disabilities, who are at risk of premature institutionalization, and who meet at least one of the following conditions: Impairment in one or more areas of Activities of Daily Living (ADLs), such as eating, dressing, transfer, bathing, toileting, & grooming, taking medication, or attending appointments. Case Managers support individuals in improving their quality of life, increase aging with dignity, do crisis management, and assist in the death and dying process.Information and Referral (ADRC): The Aging and Disability Resource Center (ADRC) is under the Openhouse Community Support Services Department. LGBTQ+ older adults find new sources of support and access critically needed services through the information, referrals and basic emotional support provided by Openhouse. To meet growing community demand and the priorities identified by the San Francisco (LGBT) Aging Policy Task Force, Openhouse was designated as one of ten city-funded ADRCs in July 2014. Housing Assistance: Under the Openhouse Community Support Services Department, the Housing Navigation program offers guidance to those seeking affordable housing in San Francisco. Our Housing Workshops, introduce community members to the process of housing search in SF, including an overview of housing availability and eligibility requirements, exploration of strategies, and sharing of helpful resources, all in an LGBTQ+ affirming environment. In follow up sessions, staff assist individuals to complete applications and improve their chances of success through financial coaching, debt-management, and budgeting. Openhouse is a critical source of information when new and existing affordable housing options become available. We send out monthly updated Affordable Housing Lists for 5 counties. Openhouse Laguna LLC 65 Laguna Street San Francisco CA 941026232 943337955 Housing Management CA 363108 Openhouse false false false false false false false false false false false false false false false false false false false