2025-02-14T15:12:51-06:00 2024-06-30 860750225 Keegan Linscott & Associates PC 3443 N Campbell Avenue Suite 115 Tucson AZ 85719 990 2023-07-01 273373292 LF Bella Vista Apartments Inc LFBE 5208849920 504 W 29th St Tucson AZ 85713 Alicia White CFO 5208849920 2025-02-14 1 1 Carla J Keegan P00596839 5208840176 2023 2025-03-06 01:10:19Z Alicia White 504 W 29th St Tucson AZ 85713 84942 0 X www.lafrontera.org X 2010 AZ Operation of a 14 unit apartment complex for very low income persons with disabilities. 6 6 0 6 0 0 0 0 109726 80988 1384 2298 180 1656 111290 84942 0 0 0 0 0 0 0 0 0 171047 214171 171047 214171 -59757 -129229 1666098 1650222 2159319 2272672 -493221 -622450 X N/A 0 0 187247 82644 LF Bella Vista Apartments, Inc. (the Organization"), a wholly controlled entity of La Frontera Partners, Inc., parent, is an Arizona nonprofit corporation organized on August 23, 2010 to construct and operate a 14-unit housing project in Tucson, Arizona for very low-income persons with disabilities under the Section 811 National Affordable Housing Act ("NAHA") of the United States Department of Housing and Urban Development ("HUD"). The Organization completed construction on the apartment complex in September 2013, with rental activities commencing in October 2013. The Organization has a project rental assistance contract with HUD dated September 1, 2021, for rental assistance payments under section 811. The contract runs through August 31, 2024 and currently provides for a monthly contract rent amount of $661 for each unit. The contract guarantees the Organization that the United States government will pay the Organization the difference between the contract monthly rent per unit, as agreed to by the Organization and HUD, and the portion of the rent payable by each tenant as determined in accordance with the HUD established schedules and criteria. 187247 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 1 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 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X X Connie Prince 5208849920 504 W 29th St Tucson AZ 85713 Colleen McDonald Chair 1.00 X X 0 0 0 Linda Lopez Vice Chair 1.00 X X 0 0 0 Matt Kopec Secretary/Treasurer 1.00 X X 0 0 0 Craig Doyle Member-at-Large 1.00 X 0 0 0 Alexandra Terry Member-at-Large 1.00 X 0 0 0 Meghan Heddings Member-at-Large 1.00 X 0 0 0 Daniel Ranieri President/CEO 1.00 39.00 X 0 438137 34911 Michael Prudence Vice Pres/CFO 1.00 39.00 X 0 238961 35419 Kathy Wells Vice Pres/COO 2.00 38.00 X 0 250603 23233 0 927701 93563 0 0 1 0 0 Rental Income 531110 80988 80988 80988 2298 2298 Misc. Revenue 900099 1656 1656 1656 84942 82644 0 2298 27900 18325 9575 11050 11050 870 870 7580 7580 40 40 6136 5493 643 2194 2194 93188 93188 28 28 59977 59977 Bad Debt 4786 4786 Compliance Fees 252 252 Minor Equipment 170 170 214171 187247 26924 0 3261 7140 82 10935 256 4762 2137288 598506 1579640 1538782 82859 88603 1666098 1650222 34477 16029 275 183 2122090 2122090 2477 134370 2159319 2272672 X -493221 -622450 -493221 -622450 1666098 1650222 -129229 0 X 0 1 X 1 1 1 X 106026 105597 102864 109726 80988 505201 106026 105597 102864 109726 80988 505201 0 0 0 505201 22 44 24 1384 2298 3772 22 44 24 1384 2298 3772 5124 3078 545 180 1656 10583 111172 108719 103433 111290 84942 519556 0.97240 0.98080 0.00730 0.00280 X Form 990, Schedule A, Part I, line 10 LF Bella Vista received its exemption letter from the IRS as a public charity under 170(b)(1)(A)(vi). LF Bella Vista meets its public support through activities related to its exempt function, and therefore has filed Sch A under 509(a)(2). 20040 20040 2098524 581762 1516762 16744 16744 0 1980 1980 1538782 Tenant Deposit Held in Trust 1540 Replacement Reserve 87063 88603 Tenant Deposits Held in Trust (contra) 1540 Due to Related Parties 132830 134370 X 84942 0 84942 0 84942 214171 0 214171 0 214171 Part X, Line 2: The Organization is a Section 501(c)(3) organization exempt from federal income taxes under Section 501(a) of the Internal Revenue Code. Accordingly, no provision for federal or state income taxes is recorded in the accompanying financial statements. Management is not aware of any matters which would cause the Organization to lose its tax-exempt status. However, income from certain activities not directly related to the Organization's tax-exempt purpose, may be subject to taxation as unrelated business income. Management has considered its tax positions and believes that all of the positions taken in its federal and state exempt Organization tax returns are more likely than not to be sustained upon examination. The Organization's returns are subject to examination by federal and state taxing authorities, generally for three years and four years, respectively, after they are filed. The Organization recognizes interest and penalties related to unrecognized tax benefits in administrative expenses and accounts payable in the accompanying financial statements. During the year ended June 30, 2024, the Organization did not recognize any interest and penalties. 0 1 0 0 0 0 0 0 0 Daniel Ranieri President/CEO 0 429387 0 0 0 8750 0 0 0 34911 0 473048 0 0 Michael Prudence Vice Pres/CFO 0 230211 0 0 0 8750 0 0 0 35419 0 274380 0 0 Kathy Wells Vice Pres/COO 0 240603 0 0 0 10000 0 0 0 23233 0 273836 0 0 Part I, Line 4b The following individuals are participants in a non-qualified retirement plan administered by La Frontera Center, Inc., a related party: Daniel Ranieri: $22,500 Michael Prudence: $22,500 Kathy Wells: $22,500 Form 990, Part VI, Section A, line 6 La Frontera Partners, Inc. is the sole member of the corporation. Form 990, Part VI, Section A, line 7a La Frontera Partners, Inc., the sole member, appoints the governing body of LF Bella Vista Apartments, Inc. The governing body of La Frontera Partners, Inc. is also the governing body for LF Bella Vista Apartments, Inc. as well as related housing entities wholly controlled by La Frontera Partners, Inc. Form 990, Part VI, Section B, line 11b The Form 990 is reviewed by the CFO and the Director of Finance. Form 990, Part VI, Section B, line 12c The organization regularly monitors compliance with the conflict of interest policies. Members are required to disclose any potential conflicts. Form 990, Part VI, Section B, line 15 The organization's governing body is a volunteer board and is not paid. The other officers are paid by La Frontera Center, Inc., a related party, which uses independent third parties to determine appropriate compensation arrangements. Form 990, Part VI, Section C, line 19 The organization makes all governing documents, conflict of interest policy and financial statements available to the public upon request. Glenn-Verde Housing Inc 504 W 29th Street Tucson AZ 85713 272145525 Low-income housing AZ 501(c)(3) 170(b)(1)(A)(vi) La Frontera Partners Inc 0 LF Sunnyside Pointe Inc 504 W 29th Street Tucson AZ 85713 270490096 Low-income housing AZ 501(c)(4) La Frontera Partners Inc 0 La Frontera Housing Inc 504 W 29th Street Tucson AZ 85713 860940146 HUD 811 PRAC housing for low income and disabled AZ 501(c)(3) 170(b)(1)(A)(vi) La Frontera Partners Inc 0 La Frontera Mariachi Conference Inc 504 W 29th Street Tucson AZ 85713 860475188 Support La Frontera Center in providing community health services AZ 501(c)(3) 170(b)(1)(A)(vi) La Frontera Arizona Inc 0 La Frontera Center Inc 504 W 29th Street Tucson AZ 85713 860215009 Community Health Services AZ 501(c)(3) 170(b)(1)(A)(vi) La Frontera Arizona Inc 0 EMPACT-Suicide Prevention Center 618 S Madison Dr Tempe AZ 85281 742562293 Community Health Services AZ 501(c)(3) 170(b)(1)(A)(vi) La Frontera Arizona Inc 0 La Paloma Family Services Inc 870 W Miracle Mile Tucson AZ 85705 860390583 Shelter, counseling, and assistance to at-risk children and families AZ 501(c)(3) 170(b)(1)(A)(vi) La Frontera Arizona Inc 0 Kids-Aid Inc 870 W Miracle Mile Tucson AZ 85705 272261613 Fundraising for organizations dedicated to supporting children AZ 501(c)(3) 170(b)(1)(A)(vi) La Paloma Family Services Inc 0 Arizona Center for the Study of Children & Families Inc 870 W Miracle Mile Tucson AZ 85705 562677146 Studying/improving the child welfare system in AZ AZ 501(c)(3) 170(b)(1)(A)(vi) La Paloma Family Services Inc 0 LF Kingman Place Inc 504 W 29th Street Tucson AZ 85713 460598012 Low-income housing AZ 501(c)(3) 509(a)(2) La Frontera Partners Inc 0 La Frontera New Mexico Inc 504 W 29th Street Tucson AZ 85713 901004999 Behavioral Health Services AZ 501(c)(3) 509(a)(2) La Frontera Arizona Inc 0 La Frontera Community Solutions Inc 504 W 29th Street Tucson AZ 85713 460947138 Development of technology systems for social services to veterans and others AZ 501(c)(3) 509(a)(2) La Frontera Arizona Inc 0 La Frontera Partners Inc 504 W 29th Street Tucson AZ 85713 860742427 Low-income housing AZ 501(c)(3) 509(a)(2) La Frontera Arizona Inc 0 LF Technologies LLC 504 W 29th Street Tucson AZ 85713 371789680 Technology development AZ 501(c)(3) 509(a)(2) La Frontera Community Solutions Inc 0 Southeastern Arizona Behavioral Health Services Inc 611 W Union Street Benson AZ 85602 860325741 Provide behavioral health services AZ 501(c)(3) 170(b)(1)(A)(vi) La Frontera Arizona Inc 0 Southeastern Arizona Work Opportunity Rural Community 611 W Union Street Benson AZ 85602 263156582 Provide behavioral health services AZ 501(c)(3) 509(a)(2) Southeastern Arizona Behavioral Health Services Inc 0 LF Benson Housing Inc 504 W 29th Street Tucson AZ 85713 931799290 Low-income housing AZ 501(c)(3) 170(b)(1)(A)(vi) La Frontera Partners Inc 0 Sunnyside Pointe Homeowners Association 504 W 29th Street Tucson AZ 85713 271062902 Support/service AZ 528 Sunnyside Pointe Development LLC 0 Sunnyside Pointe Villas LP 504 W 29th Street Tucson AZ 85713 270490458 Low-income housing AZ LF Sunnyside Pointe Villas Inc related 0 0 Sunnyside Pointe Development LLC 504 W 29th Street Tucson AZ 85713 264805555 Real Estate Development AZ La Frontera Partners Inc related 0 0 Rally Point Apartments LP 504 W 29th Street Tucson AZ 85713 464866814 Real Estate Development AZ LF Rally Point Apartments Inc related 0 0 Sunnyside Pointe Villas II LP 504 W 29th Street Tucson AZ 85713 473198638 Low-income housing AZ LF SSP Villas II Inc related 0 0 West Point Apartments LP 504 W 29th Street Tucson AZ 85713 811546431 Low-income housing AZ LF West Point Inc related 0 0 Miracle Point Apartments LP 504 W 29th Street Tucson AZ 85713 811517729 Low-income housing AZ LF Miracle Point Inc related 0 0 Storacle Point Apartments LP 504 W 29th Street Tucson AZ 85713 814997791 Low-income housing AZ LF Storacle Point Inc related 0 0 Alborada Apartments LP 504 W 29th Street Tucson AZ 85713 815188447 Low-income housing AZ LF Alborada Housing Inc related 0 0 Park Point Homes LP 504 W 29th Street Tucson AZ 85713 824425871 Low-income housing AZ LF Park Point Inc related 0 0 Center of Hope Apartments LP 504 W 29th Street Tucson AZ 85713 833515505 Low-income housing AZ LF Center of Hope Inc related 0 0 Gateway Apartments LP 504 W 29th Street Tucson AZ 85713 845012605 Low-income housing AZ LF Gateway Housing Inc related 0 0 Sleepy Hollow Estates LP 504 W 29th Street Tucson AZ 85713 881342494 Low-income housing AZ LF Sleepy Hollow Housing Inc related 0 0 West Point Apartments II LP 504 W 29th Street Tucson AZ 85713 923224876 Low-income housing AZ LF West Point II Housing Inc related 0 0 LF Hillcrest Estates LP 504 W 29th Street Tucson AZ 85713 881272347 Low-income housing AZ LF Hillcrest Housing Inc related 0 0 La Frontera Arizona Inc 504 W 29th Street Tucson AZ 85713 860712606 Support/service AZ C 0 La Frontera Enterprises Inc 504 W 29th Street Tucson AZ 85713 860693038 Support/service AZ EMPACT-Suicide Prevention Center C 0 LF Sunnyside Pointe Villas Inc 504 W 29th Street Tucson AZ 85713 455589271 Low-income housing AZ La Frontera Partners Inc C 0 LF Rally Point Apartments Inc 504 W 29th Street Tucson AZ 85713 464843477 Low-income housing AZ La Frontera Partners Inc C 0 LF SSP Villas II Inc 504 W 29th Street Tucson AZ 85713 473198451 Low-income housing AZ La Frontera Partners Inc C 0 LF West Point Inc 504 W 29th Street Tucson AZ 85713 811531347 Low-income housing AZ La Frontera Partners Inc C 0 LF Miracle Point Inc 504 W 29th Street Tucson AZ 85713 811495153 Low-income housing AZ La Frontera Partners Inc C 0 LF Storacle Point Inc 504 W 29th Street Tucson AZ 85713 814975418 Low-income housing AZ La Frontera Partners Inc C 0 LF Alborada Housing Inc 504 W 29th Street Tucson AZ 85713 815169783 Low-income housing AZ La Frontera Partners Inc C 0 LF Park Point Inc 504 W 29th Street Tucson AZ 85713 824419450 Low-income housing AZ La Frontera Partners Inc C 0 Stonecorner Real Estate and Development Inc 504 W 29th Street Tucson AZ 85713 841843958 Property management and real estate brokerage AZ La Frontera Partners Inc C 0 Jorgensen Healthcare Associates Inc 618 S Madison Drive Tempe AZ 85281 860687859 Employee health service consulting AZ La Frontera Enterprises Inc C 0 LF Center of Hope Inc 504 W 29th Street Tucson AZ 85713 833259903 Low-income housing AZ La Frontera Partners Inc C 0 LF Gateway Housing Inc 504 W 29th Street Tucson AZ 85713 845007272 Low-income housing AZ La Frontera Partners Inc C 0 LF Sleepy Hollow Housing Inc 504 W 29th Street Tucson AZ 85713 881342494 Low-income housing AZ La Frontera Partners Inc C 0 LF West Point II Housing Inc 504 W 29th Street Tucson AZ 85713 923199301 Low-income housing AZ La Frontera Partners Inc C 0 LF Hillcrest Housing Inc 504 W 29th Street Tucson AZ 85713 881216404 Low-income housing AZ La Frontera Partners Inc C 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 1 1 0 0 0 La Frontera Partners Inc E 132500 cash value La Frontera Partners Inc P 120637 cash value Form 990, Schedule R, Part V, Line 2 The Organization does not have a controlled entity within the meaning of Sec. 512(b)(13) and did not make any transfers to an exempt non-charitable related organization. Therefore, Schedule R, Part V, Line 2 is not required to be prepared. However, to be transparent, the Organization has listed all transactions with related parties, without regard to control, that are above the $50,000 reportable threshold for transactions described in lines 1b-1s and all transactions described in line 1a.