2025-11-10T14:09:07-08:00 2024-12-31 461594234 Boggeln & Company Inc 215 1/2 Main Street Huntington Beach CA 92648 990 2024-01-01 954751332 WESTERN COMMUNITY HOUSING INC WEST 7145978301 151 KALMUS DRIVE J-5 COSTA MESA CA 92626 GRAHAM ESPLEY-JONES Pres. /DIRECTOR 2025-11-10 true true CHERI L BOGGELN P00854324 7143747434 2024 2025-03-06 01:10:19Z 151 KALMUS DRIVE J-5 COSTA MESA CA 92626 15044556 false X wchousing.org X 1999 CA Western Community Housing is dedicated to building, purchasing and operating affordable housing communities and providing life enhancing services to low and moderate income households which thereby lessens the burdens of government. - See Schedule O for more detail. 7 6 29 6 0 1203948 3509860 6921175 6426553 940868 5100534 0 9065991 15036947 12000 10800 0 2415041 2859162 0 0 4074088 4243693 6501129 7113655 2564862 7923292 121022520 135573528 80463006 86745734 40559514 48827794 WCH is dedicated to building, purchasing and operating affordable housing communities and providing life enhancing services to low and moderate income households and thereby lessens the burdens of government. The low income population of our affordable communities includes families, seniors, and special needs households. Our activities are primarily in California and Montana. false false 4965451 11050 4534745 Provision of Affordable Housing to Low-Income Households:As of January 1, 2024 WCH was either the managing general partner or owner of 110 low income housing tax credit partnerships ("Partnerships"). These 110 Partnerships are located in California with approximately 8,541 affordable units. During 2024 WCH became the managing general partner of 6 new partnerships and sold 1 partnership, with a net increase of 426 more affordable units in California and Montana.As a result of these accomplishments, WCH was either the managing general partner or owner of 115 Partnerships by December 31, 2024. These 115 partnerships own affordable communities in California and in Montana with approximately 8,967 affordable units.Of the 115 affordable communities owned by the Partnerships at December 31, 2024, 4,640 were affordable family communities, 2,772 were affordable senior communities, and 1,555 were special needs communities, all with rents limited to low-income households.In the Provision of Affordable Housing, WCH recorded $252,250 in Development fees for the development of the affordable communities and recorded $1,360,805 in management fees for managing the affordable communities in 2024. WCH ALSO RECORDED RENTAL INCOME OF $2,665,159 AND OTHER INCOME OF $256,531 FROM ITS INVESTMENTS IN THESE LOW-INCOME HOUSING PARTNERSHIPS, FOR TOTAL PROGRAM SERVICE REVENUE OF $4,534,745. 1754488 1891808 Provision of Social Services to Residents Residing in Affordable Communities:WCH was providing social services to residents of 68 of the Affordable Family and Senior Communities in California during calendar years 2024 and 2023. Services include Afterschool programs for children, food distribution , case management, creativity programs, career counseling, adult education classes, exercise classes, and community building activities. In the provision of these services, WCH recorded Social Service Income of $1,891,808 in 2024. 6719939 true true false false false false false false false false true false true false true true false true false false false false false false false false false true false true false false false false false false true false false false false false true true true true false false true 11 0 true 29 true false false false false false false false 0 false false false false false false false X 7 6 false false false false false false false true true false false true true true true true true true true true true CA X GRAHAM ESPLEY-JONES 7145978301 151 KALMUS DRIVE J-5 COSTA MESA CA 92626 GRAHAM ESPLEY-JONES Pres. /DIRECTOR 40.00 0.00 X X 515402 0 89564 JAYMIE PIGUING VP/CONTROLLER 40.00 0.00 X 214641 0 43601 LEANNE TRUOFREH SR VP/SECRETARY 40.00 0.00 X 183407 0 40503 MARTHA CISNEROS VP/REAL ESTATE 40.00 0.00 X 152394 0 48729 CHARLES LATHAM BARKER VP/OPERATIONS 40.00 0.00 X 161643 0 21894 SCOTT GAYNER VP/PORTF MGMT 40.00 0.00 X 141127 0 22780 Lauren Nicole Carich 40.00 0.00 105192 0 20267 Izamar Rosales Aispuro 40.00 0.00 78555 0 32432 Gloria Aileen Earnest 40.00 0.00 89565 0 20622 Nataly Rosales Carich 40.00 0.00 77052 0 28550 JEFFREY MEYERS Director 1.00 0.00 X 0 0 0 WING LAM Director 1.00 0.00 X 0 0 0 KATHLEEN CALVERT Director 1.00 0.00 X 0 0 0 JOE BRIGANTI Director 1.00 0.00 X 0 0 0 TOM DALLAPE Director 1.00 0.00 X 0 0 0 MARK STRUTNER Director 1.00 0.00 X 0 0 0 1718978 368942 7 false true false engage the art of active aging 240 e verdugo 100 burbank CA 91502 social services 1277692 LIFESTEPS INC 14131 Yorba Street TUSTIN CA 92780 social services 1194199 All Peoples Community Center 822 E 20th Street Los Angeles CA 90011 social services 100345 3 3509860 3509860 DEVELOPMENT FEES 531390 252250 252250 MANAGEMENT FEES 531390 1360805 1360805 MISCELLANEOUS INCOME 531390 256531 256531 RENTAL INCOME 533110 2665159 2665159 SOCIAL SRVCS INCOME 624100 1891808 1891808 6426553 983728 983728 0 0 0 4124415 7609 4116806 4116806 4116806 0 0 0 0 15036947 10543359 983728 10800 10800 0 0 0 1635682 1553898 81784 0 766767 728429 38338 150592 143062 7530 134279 127565 6714 171842 163250 8592 137432 130560 6872 0 82263 82263 0 0 0 66188 62879 3309 14789 14050 739 129934 123844 6090 0 0 0 50105 47600 2505 0 0 540323 513307 27016 0 0 125660 119377 6283 SOCIAL SERVICE EXPENSE 1754488 1754488 REPAIR & MAINT 474102 450397 23705 DEPRECIATION 312448 296826 15622 UTILITIES 146579 139250 7329 409382 340357 69025 7113655 6719939 393716 0 4812764 3308847 1372873 2266533 0 21057838 28396480 0 0 7629431 6250715 0 83056 129300 16893086 1922075 15218690 14971011 919707 3818350 0 69873484 76432292 54677 0 0 121022520 135573528 474678 903685 12072857 11434412 67915471 74407637 80463006 86745734 X 40559514 48827794 40559514 48827794 121022520 135573528 X 7923292 344988 X false true X true false X 750974 865126 1877948 1203948 3509860 8207856 7515495 7109224 7501719 6921298 6174262 35221998 0 0 0 8266469 7974350 9379667 8125246 9684122 43429854 0 658935 397288 1381990 513331 8302 2959846 658935 397288 1381990 513331 8302 2959846 40470008 505679 744001 609764 795878 983728 3639050 0 505679 744001 609764 795878 983728 3639050 0 0 8772148 8718351 9989431 8921124 10667850 47068904 0.85980 0.85080 0.07730 0.07470 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6883499 6883499 9099624 1297674 7801950 909963 624401 285562 14971011 76432292 NONRECOURSE DEBT FROM K-1 52927 QUALIFIED NONRECOURSE DEBT FROM K-1 317108 RECOURSE DEBT FROM K-1 73972748 TENANT SECURITY DEPOSITS 64854 74407637 X Part X : FIN48 Footnote PART X,LINE 2: WESTERN COMMUNITY HOUSING, INC. IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "CODE"), AND IS EXEMPT FROM STATE INCOME TAXES UNDER THE COMPARABLE STATE TAX CODE, AS CHARITABLE ORGANIZATIONS WHEREBY ONLY UNRELATED INCOME, AS DEFINED BY SECTION 512(A)(1) OF THE CODE, IS SUBJECT TO FEDERAL INCOME TAX. BOTH ENTITIES FILE AN EXEMPT ORGANIZATION RETURN IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF CALIFORNIA. THE ORGANIZATION FOLLOWS THE ACCOUNTING STANDARD FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THE GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR FINANICAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY THE ORGANIZATION FOR UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2024 AND 2023. true ENGAGE THE ART OF ACTIVE AGI 240 E VERDUGO AV 100 BURBANK CA 91502 800001152 501(c)(3) 10800 0 FURTHER SOCIAL SERVICES OF THE ORG 1 0 Grantmaker's Description of How Grants are Used Contributions during 2024 were made directly to entities that support affordable housing, which is consistent with Western Community Housing, Inc's mission. false X X X X false false false false false false false false false CHARLES LATHAM BARKER VP/OPERATIONS 146143 15500 10514 11380 183537 GRAHAM ESPLEY-JONES Pres. /DIRECTOR 412446 102956 27000 62564 604966 JAYMIE PIGUING VP/CONTROLLER 174641 40000 12281 31320 258242 LEANNE TRUOFREH SR VP/SECRETARY 160907 22500 13997 26506 223910 MARTHA CISNEROS VP/REAL ESTATE 142394 10000 6383 42346 201123 SCOTT GAYNER VP/PORTF MGMT 128627 12500 10579 12201 163907 KATELYN JANEWAY DAUGHTR-PRES 31947 EMPLOYMENT false Form 990, Part VI, Section B, Line 11b MANAGEMENT IS REQUIRED TO DISTRIBUTE A DRAFT OF THE FORM 990 TO THE ENTIRE GOVERNING BODY AT LEAST 10 DAYS PRIOR TO ITS FILING. DURING THIS PERIOD THE GOVERNING BODY HAS AN OPPORTUNITY TO REVIEW THE FORM 990 AND ADD COMMENTS OR ASK QUESTIONS PRIOR TO FILING. IN ADDITION, A CONFERENCE CALL IS SCHEDULED BETWEEN THE MANAGEMENT AND BOARD MEMBERS TO ADDRESS ANY QUESTIONS AND INPUTS ON THE DRAFT TAX RETURN BEFORE IT GETS FINALIZED. Form 990, Part VI, Section B, Line 12c THE CONFLICT OF INTEREST POLICY IS CIRCULATED ANNUALLY TO WCH'S BOARD OF DIRECTORS AND KEY EMPLOYEES. WCH ASKS THAT ALL DIRECTORS AND KEY EMPLOYEES CERTIFY IN WRITING BY SIGNING AN ANNUAL STATEMENT AND CONFIRM THE FOLLOWING: - RECEIVES A COPY OF WCH'S CONFLICT OF INTEREST POLICY (THE "POLICY"). - READS AND UNDERSTANDS THE POLICY - AGREES TO COMPLY WITH THE POLICY - UNDERSTANDS THAT WCH IS A CHARITABLE ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. Form 990, Part VI, Section B, Line 15b The Corporation's current Conflict of Interest and Compensation Policy was adopted by the Board of Directors in 2006. Pursuant to this policy:a. No Interested Person shall vote on any matter relating to his or her compensation, irrespective of whether said compensation is received directly or indirectly, from the Corporation.b. The Corporation shall endeavor to ensure that all compensation arrangements affecting Interested Persons are objectively reasonable, based on the relevant market for persons of comparable skills, training, education and experience and performing similar duties for comparable organizations under similar conditions and circumstances. The Corporation shall consider and give due weight to studies published by third parties regarding rates of compensation whenever and, to the extent that, such studies are reliable and available.In addition to the above, the Board of Directors of the Corporation annually nominates a Compensation Committee whose members are comprised of three independent Directors. The Compensation Committee is guided by their Board approved Charter as well as a Compensation Philosophy Statement.Both the Corporations Board of Directors and the Compensation Committee have relied on third party information obtained from (1) The Economic Research institutes (ERI) Executive Compensation Assessor software, (2) GuideStar, and (3) The Bureau of Labor Statistics. ERIs Executive Compensation Assessor is used by the Corporation to benchmark executive compensation by reviewing data for executive salaries, bonuses, non-equity incentives, pension, and other compensation, and generates benchmarks to peer companies based on analysis of industry trends. GuideStar is used by the Corporation to draw compensation information from comparable non-profit organizations and benchmark against its executives. The information published by the Bureau of Labor Statistics is used by the Corporation to determine annual changing compensation costs in the Corporations metropolitan area. This third-party information is first reviewed and deliberated by the Compensation Committee for the President, other Officers, and staff members with compensation in excess of $100,000 per year. Following these deliberations, the Compensation Committee presents an Annual Compensation and Benefit Plan to the Board of Directors that is reviewed in conjunction with the annual budget for the Corporation. Form 990, Part VI, Section C, Line 19 THE ORGANIZATION MAKES COPIES OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AND PROVIDES THEM TO THE PUBLIC WHEN REQUESTED. Form 990, Part XI, Line 9 GAAP/TAX DIFFERENCES IN AMOUNTS FROM K-1 = $344988 CHANGE IN FUND BALANCE AND TOTAL ASSETS THE AUDITED FINANCIAL STATEMENTS ARE ISSUED ON A CONSOLIDATED BASIS. THE 2024 AUDITED FINANCIALS REFLECT THE ORGANIZATION'S INVESTMENT IN VARIOUS PARTNERSHIP INTERESTS ON THE EQUITY METHOD. DUE TO SIGNIFICANT BOOK/TAX DIFFERENCES CAUSED BY THE EQUITY METHOD, THE TAX RETURNS HAVE BEEN PREPARED TO REFLECT THE INVESTMENTS IN PARTNERSHIPS PER THE K-1s. THE INCOME AND EXPENSE ITEMS ON THE K-1S ARE ON TAX BASIS, HOWEVER, THE CAPITAL ACCOUNT IS ON GAAP BASIS WHICH RESULTS IN THE FOLLOWING ADJUSTMENT TO THE FUND BALANCE:FUND BALANCE AT 1/1/24 $40,559,514 .2024 INCOME PER TAX 7,923,292 . TAX/GAAP DIFFERENCES IN PARTNERSHIP INVESTMENTS 344,988 . FUND BALANCE AT 12/31/24 $48,827,794 . THESE BOOK/TAX DIFFERENCES ALSO CAUSE WCH'S TAX BASIS BALANCE SHEET AS REPORTED ON PART X TO DIFFER FROM THE AUDITED FINANCIALS AS FOLLOWS:WCH TOTAL ASSETS PER CONSOLIDATED AUDIT 41,890,265. LESS: BOOK BASIS INVESTMENT IN PARTNERSHIPS -9,218,337.ADD: TAX BASIS INVESTMENT IN PARTNERSHIPS 75,988,844.ADD: TAX BASIS INVESTMENT IN CORPORATIONS 443,448.ADD: CUMULATIVE REVERSAL OF BAD DEBT RESERVE ADJUSTMENTS 26,355,655.ADD: CUMULATIVE UNREALIZED LOSS 113,643. TOTAL ASSETS PER RETURN-FORM 990 PART X LINE 16 135,573,528. 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