2025-10-24T14:45:53-05:00 2024-12-31 333709623 COHNREZNICK ADVISORY LLC 350 GRANITE STREET SUITE 1200 BRAINTREE MA 02184 990 2024-01-01 742699491 TG 108 INC TG10 2108214300 3419 NACOGDOCHES ROAD SAN ANTONIO TX 782173377 JAMES BUTCHER MANAGEMENT AGENT CFO 2108214300 2025-10-24 1 1 JOLANTA TUCK P01340068 7813803520 2025-10-21 2024 2025-03-06 01:10:19Z JACLYN S WOODRING 3419 NACOGDOCHES ROAD SAN ANTONIO TX 782173377 939397 0 X N/A X 1994 TX AS A CHARITY, PROVIDES LOW-INCOME HOUSING AND RESIDENT SOCIAL AND EDUCATIONAL SERVICES. 4 4 0 5 0 0 0 0 873054 906021 2154 3454 29685 29922 904893 939397 0 0 0 0 244156 203949 0 0 0 753743 864291 997899 1068240 -93006 -128843 3249331 3048345 1129323 1057180 2120008 1991165 X THE ORGANIZATION WAS INCORPORATED AS A NONPROFIT CORPORATION IN THE STATE OF TEXAS ON DECEMBER 20, 1994. THE MISSION OF THE ORGANIZATION IS TO PRESERVE ASSISTED HOUSING FOR VERY LOW, LOW AND MODERATE INCOME FAMILIES, DEVELOP A STRONG RESIDENT COMMUNITY AND PROMOTE SELF-SUFFICIENCY.THE PRIMARY ACTIVITY OF THE ORGANIZATION IS THE OWNERSHIP AND OPERATION OF THE LAREDO MANOR APARTMENTS, WHICH IS A 100-UNIT APARTMENT COMPLEX LOCATED AT 300 MANN ROAD, LAREDO, TX 78041 FOR THE BENEFIT OF LOW-INCOME FAMILIES AND INDIVIDUALS MAKING LESS THAN 80% OF AREA MEDIAN INCOME (AMI). 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 20 UNITS. THE HAP RENT ASSISTED UNITS ARE MADE AVAILABLE TO FAMILIES AND INDIVIDUALS WITH INCOMES OF LESS THAN 30% OF AMI. 0 0 869673 935943 DURING THE REPORTING PERIOD, THE ORGANIZATION SUSTAINED THE HUD PROPERTY BASED SECTION 8 HAP CONTRACT AND CONTINUED TO MAKE 20 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. WEBB 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 TRAINING ADULT LEARNING OPPORTUNITIESFOOD BANK SERVICESSUMMER YOUTH ACTIVITIES PROGRAMNATIONAL NIGHT OUTHOLIDAY CELEBRATIONSA LUNCH NUTRITION PROGRAM FOR THE ELDERLYMEALS ON WHEELS NUTRITION PROGRAM 869673 1 0 0 0 0 0 0 0 1 0 1 0 0 1 0 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 X 10 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 ANGELICA GRANADOS VICE CHAIR 0.10 1.00 X X 0 0 0 EMILY CASTANEDA CHAIR 0.10 X X 0 0 0 MARIA VASQUEZ VICE CHAIR (OUTGOING) 0.10 X X 0 0 0 RAFAEL TORRES ASST SECRETARY/TREASURER 0.10 2.10 X X 0 0 0 RENE GONZALEZ SECRETARY 0.10 X X 0 0 0 JACLYN S WOODRING EXECUTIVE DIRECTOR 0.10 39.90 X 0 322500 29794 JAMES BUTCHER MANAGEMENT AGENT CFO 0.10 39.90 X 0 198077 6001 0 520577 35795 0 0 1 0 0 TENANT RENTAL INCOME 531110 801427 801427 TENANT ASSISTANCE PAYM 531110 104594 104594 906021 3454 3454 LAUNDRY AND VENDING 531110 26852 26852 TENANT CHARGES 531110 3070 3070 29922 939397 935943 0 3454 156381 113297 43084 36126 36126 11442 11442 84730 84730 20353 12578 7775 78907 54912 23995 687 687 21541 21541 345276 345276 6058 6058 181552 181552 3438 3438 CONTRACTS - MAINTENANCE 68776 68776 SUPPLIES - MAINTENANCE 26237 26237 RESIDENT SERVICES 8396 8396 SECURITY 8250 8250 10090 2831 7259 1068240 869673 198567 0 42389 24385 27100 29650 576 489 47195 51949 5447790 3214521 2414821 2233269 717250 708603 3249331 3048345 44395 50110 5097 4861 25216 26246 1054615 975963 1129323 1057180 X 2120008 1991165 2120008 1991165 3249331 3048345 -128843 0 X 0 1 X 1 1 1 X 804823 405760 827758 873054 906021 3817416 804823 405760 827758 873054 906021 3817416 0 20219 10138 20917 20866 21654 93794 20219 10138 20917 20866 21654 93794 3723622 452 175 630 2154 3454 6865 452 175 630 2154 3454 6865 41170 18425 47441 29685 29922 166643 846445 424360 875829 904893 939397 3990924 0.93300 0.91390 0.00170 0.00120 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: LAUNDRY AND VENDING - 2020 AMOUNT: $ 31,107. 2021 AMOUNT: $ 15,649. 2022 AMOUNT: $ 33,136. 2023 AMOUNT: $ 26,717. 2024 AMOUNT: $ 26,852. TENANT CHARGES - 2020 AMOUNT: $ 3,485. 2021 AMOUNT: $ 2,564. 2022 AMOUNT: $ 6,430. 2023 AMOUNT: $ 2,968. 2024 AMOUNT: $ 3,070. ALL OTHER REVENUE - 2020 AMOUNT: $ 6,578. 2021 AMOUNT: $ 212. 2022 AMOUNT: $ 7,875. 0 1 X 99000 99000 3725118 1864174 1860944 661737 594145 67592 961935 756202 205733 2233269 MORTGAGE ESCROW DEPOSITS 123626 REPLACEMENT RESERVE 584977 708603 X 939397 0 939397 0 939397 1068240 0 1068240 0 1068240 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, 2024, 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 2021. 0 0 0 0 0 0 0 0 0 JACLYN S WOODRING EXECUTIVE DIRECTOR 0 249998 0 62501 0 10001 0 0 0 29794 0 352294 0 0 JAMES BUTCHER MANAGEMENT AGENT CFO 0 198077 0 0 0 0 0 0 0 6001 0 204078 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 ALL OPERATING PERSONNEL WERE PROVIDED BY HOUSING AND COMMUNITY SERVICES,INC WITH REIMBURSEMENT BY THE ORGANIZATION. THE ORGANIZATION REPORTED REIMBURSEMENT COSTS IN FORM 990, PART IX, LINES 7 TO 10, AS APPLICABLE, AS IF THE OPERATING PERSONNEL 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 OR CHIEF FINANCIAL OFFICER 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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