2024-11-15T03:14:03-06:00 2023-12-31 221478099 COHNREZNICK LLP 350 GRANITE STREET SUITE 1200 BRAINTREE MA 02184 990 2023-01-01 743019775 TG 304 INC TG30 2108214300 3419 NACOGDOCHES ROAD SAN ANTONIO TX 782173377 JAMES BUTCHER MANAGEMENT AGENT CFO 2108214300 2024-11-14 1 1 JOLANTA TUCK CPA P01340068 7813803520 2024-11-14 2023 2024-10-15 13:58:12Z JACLYN S WOODRING 3419 NACOGDOCHES ROAD SAN ANTONIO TX 782173377 430250 0 X N/A X 2001 TX AS A CHARITY, PROVIDES LOW-INCOME HOUSING AND RESIDENT SOCIAL AND EDUCATIONAL SERVICES. 4 4 0 5 0 0 0 0 409818 427560 38 88 3030 2602 412886 430250 0 0 0 0 77542 63035 0 0 0 327420 314862 404962 377897 7924 52353 895645 919400 669212 640614 226433 278786 X THE ORGANIZATION WAS INCORPORATED AS A NONPROFIT CORPORATION IN THE STATE OF TEXAS ON OCTOBER 10, 2001. THE MISSION OF THE ORGANIZATION IS TO PRESERVE AFFORDABLE HOUSING FOR FAMILIES, TO PROMOTE A STRONG RESIDENT COMMUNITY, AND TO ASSIST RESIDENTS TO ACHIEVE SOCIAL AND ECONOMIC INDEPENDENCE.THE PRIMARY ACTIVITY OF THE ORGANIZATION IS THE OWNERSHIP AND OPERATION OF THE NOLAN TERRACE APARTMENTS, A 40-UNIT APARTMENT COMPLEX LOCATED AT 221 PEACH STREET, LULING, TEXAS 78648 FOR THE BENEFIT OF VERY LOW-INCOME FAMILIES AND INDIVIDUALS. THE ORGANIZATION MAINTAINS A U. S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT (HUD) PROPERTY BASED SECTION 8 HOUSING ASSISTANCE PAYMENT (HAP) RENTAL ASSISTANCE CONTRACT FOR ALL 40 UNITS. THE HAP RENT ASSISTED UNITS ARE MADE AVAILABLE TO FAMILIES AND INDIVIDUALS WITH INCOMES OF LESS THAN 30% OF AREA MEDIAN INCOME. 0 0 338225 430162 DURING THE REPORTING PERIOD, THE ORGANIZATION SUSTAINED THE HUD PROPERTY BASED SECTION 8 HAP CONTRACT AND CONTINUED TO MAKE ALL 40 UNITS AVAILABLE FOR LOW-INCOME FAMILIES AND INDIVIDUALS. THE ORGANIZATION MAINTAINED PROPERTY OPERATIONS IN COMPLIANCE WITH THE REGULATIONS OF HUD.THE FOLLOWING TAX EXEMPTIONS CONTINUED TO BE RECEIVED:INTERNAL REVENUE SERVICE 501(C)(3) INCOME TAX EXEMPTION.CALDWELL COUNTY, TEXAS APPRAISAL DISTRICT 100% PROPERTY TAX EXEMPTION.STATE OF TEXAS FRANCHISE TAX EXEMPTION.STATE OF TEXAS SALES TAX EXEMPTION.THE ORGANIZATION CONTINUED TO OPERATE AN ON-SITE HUD CERTIFIED NEIGHBORHOOD NETWORKS CENTER AT WHICH THE ORGANIZATION PROVIDED PROGRAMS, ACTIVITIES, AND SERVICES FOR THE YOUTH AND ADULT RESIDENTS AND SURROUNDING COMMUNITY. PROGRAMS, ACTIVITIES, AND SERVICES INCLUDED:CASE MANAGEMENT (INFORMAL) AND REFERRAL SERVICESAFTER-SCHOOL YOUTH PROGRAMON-LINE COMPUTER ACCESS AND TRAININGHEALTH FAIRSFINANCIAL LITERACY CLASSESJOB SKILLS CLASSESNATIONAL NIGHT OUT AND HOLIDAY CELEBRATIONS. 338225 1 0 0 0 0 0 0 0 1 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 7 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 4 4 0 1 0 0 0 0 0 1 0 0 0 0 1 1 1 1 1 1 1 0 X JAMES BUTCHER 2108214300 3419 NACOGDOCHES ROAD SAN ANTONIO TX 782173377 X AUDREY DAVENPORT TREASURER 0.10 X X 0 0 0 BEVERLY HAUG VICE CHAIR 0.10 0.10 X X 0 0 0 EDGAR CHAMBERS CHAIR 0.10 0.10 X X 0 0 0 NORMA JEAN PARR SECRETARY 0.10 X X 0 0 0 SUE GAIL CROUCH ASSISTANT SECRETARY(OUTGOING) 0.10 0.10 X X 0 0 0 JACLYN S WOODRING EXECUTIVE DIRECTOR 0.10 39.90 X 0 297100 20876 JAMES BUTCHER MANAGEMENT AGENT CFO 0.10 39.90 X 0 198090 6729 0 495190 27605 0 0 1 0 0 TENANT ASSISTANCE PAYM 531110 294694 294694 TENANT RENTAL INCOME 531110 132866 132866 427560 88 88 TENANT CHARGES 531110 1349 1349 LAUNDRY & VENDING REVE 531110 1253 1253 2602 430250 430162 0 88 48351 45091 3260 10674 10674 4010 4010 29988 29988 14001 10979 3022 20958 20958 687 687 12764 12764 120385 120385 674 674 30378 30378 3402 3402 CONTRACTS - MAINTENANCE 61111 61111 SUPPLIES - MAINTENANCE 13304 13304 ADMINSTRATIVE EXPENSES 4272 4272 BAD DEBT 1532 1532 1406 1406 377897 338225 39672 0 86554 142041 13400 13903 4792 3633 12469 15276 1043276 491981 580146 551295 198284 193252 895645 919400 41771 26534 3744 3532 12144 13102 213483 199559 398070 397887 669212 640614 X 226433 278786 226433 278786 895645 919400 52353 0 X 0 1 X 1 1 1 X 374878 392518 201532 409818 427560 1806306 374878 392518 201532 409818 427560 1806306 0 172194 182289 93097 187516 194198 829294 172194 182289 93097 187516 194198 829294 977012 63 47 17 38 88 253 63 47 17 38 88 253 4238 8823 3437 3030 2602 22130 379179 401388 204986 412886 430250 1828689 0.53430 0.54480 0.00010 0.00010 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: TENANT CHARGES - 2019 AMOUNT: $ 2,410. 2020 AMOUNT: $ 4,568. 2021 AMOUNT: $ 2,023. 2022 AMOUNT: $ 1,324. 2023 AMOUNT: $ 1,349. LAUNDRY VENDING REVENUE - 2019 AMOUNT: $ 961. 2020 AMOUNT: $ 1,040. 2021 AMOUNT: $ 356. 2022 AMOUNT: $ 1,232. 2023 AMOUNT: $ 1,253. ALL OTHER REVENUE - 2019 AMOUNT: $ 867. 2020 AMOUNT: $ 3,215. 2021 AMOUNT: $ 1,058. 2022 AMOUNT: $ 474. 0 1 X 66000 66000 744117 306187 437930 139564 110702 28862 93595 75092 18503 551295 MORTGAGE ESCROW DEPOSITS 15335 REPLACEMENT RESERVE 177917 193252 RELATED PARTY NOTE/INT PAYABLE 386943 RELATED PARTY MONITORING FEE PAYABLE 10944 397887 X 430250 0 430250 0 430250 377897 0 377897 0 377897 PART IV, LINE 2B: TENANT SECURITY DEPOSITS HELD BY THE ORGANIZATION UNTIL TENANTS MOVE OUT. PART X, LINE 2: THE CORPORATION IS ORGANIZED AS A TEXAS NONPROFIT ORGANIZATION. THE CORPORATION INTENDS TO OPERATE AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND HAS OBTAINED A LETTER FROM THE INTERNAL REVENUE SERVICE THAT PROVIDES TAX-EXEMPT STATUS. THUS, NO INCOME TAX PROVISION HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE CORPORATION RECOGNIZES A TAX POSITION IN THE FINANCIAL STATEMENTS WHEN IT IS NOT MORE-LIKELY-THAN-NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. PENALTIES AND INTEREST ASSOCIATED WITH ANY UNCERTAIN TAX POSITIONS ARE RECORDED IN THE PERIOD ASSESSED IN GENERAL AND ADMINISTRATIVE EXPENSE. THE CORPORATION BELIEVES IT HAS NOT ENGAGED IN ANY ACTIVITIES THAT COULD JEOPARDIZE ITS TAX EXEMPT STATUS. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE CORPORATION AND HAS CONCLUDED THAT, AS OF DECEMBER 31, 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE CORPORATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR THE YEARS PRIOR TO 2020. 0 0 0 0 0 0 0 0 0 JACLYN S WOODRING EXECUTIVE DIRECTOR 0 250000 0 37100 0 10000 0 0 0 20876 0 317976 0 0 JAMES BUTCHER MANAGEMENT AGENT CFO 0 172443 0 25647 0 0 0 0 0 6729 0 204819 0 0 PART I, LINE 3 HOUSING AND COMMUNITY SERVICES, INC. (HCS), IS A RELATED 501(C)(3) TAX EXEMPT ORGANIZATION THAT PROVIDES OVERSIGHT SERVICES AND RESIDENT SERVICES COORDINATION TO THE ORGANIZATION. HCS MAINTAINS CONTROL OF THE ORGANIZATION BY ITS POWER TO APPOINT THE MAJORITY OF THE MEMBERS OF THE BOARD. THE EXECUTIVE DIRECTOR (ED) OF HCS ALSO SERVES AS THE UNCOMPENSATED ED OF THE ORGANIZATION. THE HCS BOARD OF DIRECTORS ESTABLISHES A COMPENSATION COMMITTEE ANNUALLY TO REVIEW COMPENSATION FOR THE ED. NONE OF THE ED COMPENSATION IS PAID BY THE ORGANIZATION. WEDGE MANAGEMENT, INC. (WMI) IS A RELATED TAXABLE CORPORATION THAT PROVIDES PROPERTY MANAGEMENT AND ACCOUNTING SERVICES TO THE ORGANIZATION. THE ED OF THE ORGANIZATION IS ALSO THE CEO OF WMI. TOGETHER HCS, WMI, AND THREE OTHER HCS ASSOCIATES PAY THE COMPENSATION AND BENEFITS (C&B) FOR THE ED. THE CHIEF FINANCIAL OFFICER (CFO) FOR HCS AND WMI ALSO SERVES AS THE UNCOMPENSATED CFO FOR THE ORGANIZATION. HCS PAYS THE C&B FOR THE CFO. THE ED WITH OVERSIGHT FROM THE HCS COMPENSATION COMMITTEE ANNUALLY REVIEWS THE COMPENSATION FOR THE CFO. NONE OF THE CFO COMPENSATION IS PAID BY THE ORGANIZATION. THE ORGANIZATION HAS ELECTED TO USE OPTION 1 (FORM W-2 METHOD) TO REPORT THE C&B OF THE ED AND CFO. FORM 990, PART V, LINE 2A: THE ORGANIZATION HAD NO EMPLOYEES DURING THE PERIOD AND DOES NOT EXPECT TO PAY WAGES IN THE FUTURE. THE ORGANIZATION WAS NOT REQUIRED TO FILE A FORM W- 3, BECAUSE IT LEASED ALL OPERATING PERSONNEL FROM A PROFESSIONAL EMPLOYER ORGANIZATION (PEO). THE ORGANIZATION REPORTED EMPLOYEE LEASING COSTS IN FORM 990, PART IX, LINES 7 TO 10, AS APPLICABLE, AS IF THE LEASED EMPLOYEES WERE DIRECTLY PAID EMPLOYEES OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION CONTRACTS WITH WEDGE MANAGEMENT, INC., A RELATED TAXABLE CORPORATION, TO SERVE AS ITS MANAGEMENT AGENT FOR THE OPERATIONAL ACTIVITIES OF ITS LOW-INCOME HOUSING PROPERTY. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION BOARD OF DIRECTORS MAINTAINS NO COMMITTEES. HOWEVER, IF COMMITTEES ARE APPOINTED, THEN COMMITTEE MEETINGS AND ACTIONS TAKEN WOULD BE CONTEMPORANEOUSLY DOCUMENTED. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR IS CHARGED WITH THE TIMELY AND ACCURATE PREPARATION AND FILING OF THE ANNUAL FORM 990. AN INDEPENDENT CPA FIRM PREPARES A DRAFT OF THE FORM 990. THE MANAGEMENT AGENT REVIEWS THE FORM 990. THE EXECUTIVE DIRECTOR REVIEWS AND SIGNS THE FINAL FORM 990, WHICH IS THEN FILED. A COPY OF THE FORM 990 THAT WAS FILED IS PROVIDED TO THE BOARD OF DIRECTORS AT THE BOARD MEETING SUBSEQUENT TO THE FILING OF THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C AT THE ANNUAL MEETING OF THE BOARD MEMBERS, ALL ARE ASKED TO REVIEW AND SIGN A NEW POLICY STATEMENT AND ADVISE THE BOARD IF ANY CONFLICTS EXIST. FORM 990, PART VI, SECTION B, LINE 15 HOUSING AND COMMUNITY SERVICES, INC. (HCS), A 501(C)(3) TAX EXEMPT ORGANIZATION, MAINTAINS CONTROL OF THE ORGANIZATION BY ITS POWER TO APPOINT THE MAJORITY OF THE MEMBERS OF THE BOARD. THE EXECUTIVE DIRECTOR OF HCS ALSO SERVES AS THE UNCOMPENSATED EXECUTIVE DIRECTOR (ED) OF THE ORGANIZATION. THE HCS BOARD OF DIRECTORS ESTABLISHES A COMPENSATION COMMITTEE ANNUALLY TO REVIEW COMPENSATION FOR THE ED. NONE OF THE ED COMPENSATION IS PAID BY THE ORGANIZATION. WEDGE MANAGEMENT, INC. (WMI) IS A RELATED TAXABLE CORPORATION THAT PROVIDES PROPERTY MANAGEMENT AND ACCOUNTING SERVICES TO THE ORGANIZATION. THE ED OF THE ORGANIZATION IS ALSO THE CEO OF WMI. TOGETHER HCS, WMI, AND THREE OTHER HCS ASSOCIATES PAY THE COMPENSATION AND BENEFITS (C&B) FOR THE ED. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS ARE AVAILABLE UPON REQUEST. THE ANNUAL FORM 990 IS AVAILABLE ON THE GUIDESTAR WEBSITE. FORM 990, PART VII, SECTION A, LINE 1A: OFFICERS AND DIRECTORS COMPENSATION AND OTHER COMPENSATION REPORTED AS APPLICABLE IN COLUMNS E TO F WERE THE COMPENSATION PAID TO THE TOP OFFICIALS OF THE RELATED MANAGEMENT AGENT REQUIRED TO BE REPORTED AS IF THE ORGANIZATION HAD DIRECTLY PAID THE COMPENSATION, ALTHOUGH IT HAD NOT. 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