Form990
Click to see attachment
Department of the Treasury
Internal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
MediumBullet Do not enter Social Security numbers on this form as it may be made public. By law, the IRS
generally cannot redact the information on the form.
MediumBullet Information about Form 990 and its instructions is at www.IRS.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
A For the 2013 calendar year, or tax year beginning 07-01-2013 , 2013, and ending 06-30-2014
BCheck if applicable:
CName of organization
HOUSING AND COMMUNITY SERVICES INC
 
Doing Business As
 
 
Number and street (or P.O. box if mail is not delivered to street address)
8610 NORTH NEW BRAUNFELS
Suite 500
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
SAN ANTONIO, TX782176397
D Employer identification number

74-2685268
E Telephone number

G Gross receipts $ 12,375,028
F Name and address of principal officer:
GILBERT M PIETTE
8610 N NEW BRAUNFELS 500
SAN ANTONIO,TX782176397
I
Tax-exempt status: (   ) LeftBullet (insert no.) or
J
Website:MediumBullet
WWW.HCSCORP.ORG
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. (see instructions)
H(c)
Group exemption number MediumBullet  
K Form of organization:
 
L Year of formation: 1993
M State of legal domicile: TX
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: AS A CHARITY, PROVIDES LOW-INCOME HOUSING AND RESIDENT SOCIAL AND EDUCATIONAL SERVICES.
2 Check this box MediumBullet
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 13
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 13
5 Total number of individuals employed in calendar year 2013 (Part V, line 2a) ...... 5 0
6 Total number of volunteers (estimate if necessary) ............. 6 17
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a -35,324
b Net unrelated business taxable income from Form 990-T, line 34 ......... 7b -35,324
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 713,853 631,577
9 Program service revenue (Part VIII, line 2g) ......... 8,159,971 7,864,359
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 15,754 307,153
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 171,393 90,380
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)................... 9,060,971 8,893,469
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 0 0
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 2,177,741 2,264,114
16a Professional fundraising fees (Part IX, column (A), line 11e)..... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet6,753    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 5,480,930 5,196,186
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 7,658,671 7,460,300
19 Revenue less expenses. Subtract line 18 from line 12....... 1,402,300 1,433,169
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 53,278,858 51,616,415
21 Total liabilities (Part X, line 26)............. 26,015,730 22,920,118
22 Net assets or fund balances. Subtract line 21 from line 20..... 27,263,128 28,696,297
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
JumboBullet
Signature of officer Date
JumboBullet
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name MediumBullet

Firm's EIN MediumBullet
Firm's address MediumBullet



Phone no.
May the IRS discuss this return with the preparer shown above? (see instructions) ............
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y
Form 990 (2013)
Form 990 (2013)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III ..............
1
Briefly describe the organization’s mission: SEE SCHEDULE O.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? ......................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program services? ............................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 7,111,841 including grants of $   ) (Revenue $ 7,967,165 )
SEE SCHEDULE O.
4b (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
4c (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
4d Other program services (Describe in Schedule O.)
(Expenses $   including grants of $   ) (Revenue $   )
4e Total program service expensesMediumBullet7,111,841
Form 990 (2013)
Form 990 (2013)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule AClick to see attachment........................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? Click to see attachment...
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I..........
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II........
4
 
No
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C,
Part III............................
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part IClick to see attachment........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part IIClick to see attachment...
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes," complete Schedule D, Part III Click to see attachment....................
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IVClick to see attachment..............
9
Yes
 
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments? If "Yes," complete Schedule D, Part VClick to see attachment......
10
 
No
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10?
If "Yes," complete Schedule D, Part VI.Click to see attachment...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIClick to see attachment.......
11b
Yes
 
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIIClick to see attachment.......
11c
Yes
 
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IXClick to see attachment............
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
11e
 
No
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment.........................
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year?
If "Yes," complete Schedule D, Parts XI and XII Click to see attachment.................
12a
 
No
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
12b
Yes
 
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E....
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States?.....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........
14b
 
No
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I (see instructions).... Click to see attachment
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............ Click to see attachment
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III................... Click to see attachment
19
Yes
 
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
Form 990 (2013)
Form 990 (2013)
Page 4
Part IV
Checklist of Required Schedules (continued)
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II...
21
 
No
22
Did the organization report more than $5,000 of grants or other assistance to individuals in the United States on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........
22
 
No
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a................
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds?......................
24c
 
 
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I........
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I...................
25b
 
No
26
Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? If so, complete Schedule L, Part II....................
26
 
No
27
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part III.........
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV ..........................
28a
 
No
b
A family member of a current or former officer, director, trustee, or key employee? If "Yes,"
complete Schedule L, Part IV.....................
28b
 
No
c
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV...
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..Click to see attachment
29
Yes
 
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M............. Click to see attachment
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N,
Part I...........................
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II......................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I........ Click to see attachment
33
Yes
 
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1........................ Click to see attachment
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
 
No
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2...
35b
 
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2............. Click to see attachment
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VIClick to see attachment
37
 
No
38
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Form 990 (2013)
Form 990 (2013)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V ..............
Yes
No
1a
Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable ..
1a
143
b
Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
0
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file (see instructions)
2b
 
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
Yes
 
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
Yes
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?..........................
4a
 
No
b
If "Yes," enter the name of the foreign country: MediumBullet
See instructions for filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts.
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?........................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?....................
7a
 
No
b
If "Yes," did the organization notify the donor of the value of the goods or services provided?.....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?...........................
7c
 
No
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?............................
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?............................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. Did the supporting organization, or a donor advised fund maintained by a sponsoring organization, have excess business holdings at any time during the year?............
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the organization make any taxable distributions under section 4966?..........
9a
 
 
b
Did the organization make a distribution to a donor, donor advisor, or related person?.......
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year. ....................
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state?
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
Form 990 (2013)
Form 990 (2013)
Page 6
Part VI
Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI ..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year .....................
1a
13
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent ...................
1b
13
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
Yes
 
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? ...........................
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
 
No
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
 
No
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
 
No
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .........................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe in Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe in Schedule O how this was done.......................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions).
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
Yes
 
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
Yes
 
Section C. Disclosure
17
List the States with which a copy of this Form 990 is required to be filedMediumBullet
18
Section 6104 requires an organization to make its Form 1023 (or 1024 if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, physical address, and telephone number of the person who possesses the books and records of the organization:
MediumBulletHOUSING AND COMMUNITY SVCS I8610 N NEW BRAUNFELS 500SAN ANTONIOTX782176397 (210) 821-4300
Form 990 (2013)
Form 990 (2013)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII ..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest
compensated employees; and former such persons.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and Title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) MARVIN MELSON........................................................................
PRESIDENT
 2.0
........................1 		X   X       0 0 0
(2) PERRY DECKARD........................................................................
VICE PRESIDENT
 1.0
........................2 		X   X       0 0 0
(3) ERNESTINE TRUJILLO........................................................................
SECRETARY
 1.0
........................1 		X   X       0 0 0
(4) DARRELL DEMING........................................................................
TREASURER/ASST SEC
 1.0
........................2 		X   X       0 0 0
(5) GLORIA FLORES........................................................................
DIRECTOR
 1.0
........................3 		X           0 0 0
(6) RAFAEL I TORRES........................................................................
DIRECTOR
 1.0
........................1 		X           0 0 0
(7) DIAMANTINA VASQUEZ........................................................................
DIRECTOR
 1.0
.......................0.0 		X           0 0 0
(8) JOAN CORTINAS........................................................................
DIRECTOR
 1.0
........................2 		X           0 0 0
(9) NANCY HARD........................................................................
DIRECTOR
 1.0
.......................0.0 		X           0 0 0
(10) ANDRE ALLEN........................................................................
DIRECTOR
 1.0
.......................0.0 		X           0 0 0
(11) CHARLES GLENN........................................................................
DIRECTOR
 1.0
.......................0.0 		X           0 0 0
(12) LAMONT TAYLOR........................................................................
DIRECTOR
 1.0
........................3 		X           0 0 0
(13) GUADALUPE FEREGRINO........................................................................
DIRECTOR
 1.0
........................1 		X           0 0 0
(14) CARL FORINASH........................................................................
DIRECTOR - ENDED IN TAX YEAR
 1.0
........................5 		X                
(15) EUGENIE BLASKOVITZ........................................................................
DIRECTOR - ENDED IN TAX YEAR
 1.0
........................4 		X                
(16) BJ BURNS........................................................................
DIRECTOR - ENDED IN TAX YEAR
 1.0
........................1 		X                
(17) EMERSON DEPAIVA........................................................................
DIRECTOR - ENDED IN TAX YEAR
 1.0
.......................0.0 		X                
Form 990 (2013)
Form 990 (2013)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and Title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(18) GILBERT M PIETTE........................................................................
EXECUTIVE DIRECTOR
 24.0
.......................16.0 		    X       112,151 75,229 1,292
(19) M STEVEN HENDERSON........................................................................
CHIEF FINANCIAL OFFICER
 8.0
.......................32.0 		    X       32,489 129,957 5,754






















1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)............MediumBullet 144,640 205,186 7,046
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organizationMediumBullet1
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such individual...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
EMPLOYERS RESOURCE MANAGEMENT COMPA, 13750 SAN PEDRO AVE STE 540SAN ANTONIOTX78232 STAFF LEASING 2,103,672
WEDGE MANAGEMENT INC, 8610 N NEW BRAUNFELS 500SAN ANTONIOTX78217 PROPERTY MANAGEMENT 374,363
LUCAS AND ASSOCIATES LP, 8610 N NEW BRAUNFELS 536SAN ANTONIOTX78217 HOUSING CONSULTANT 357,938
A AND J JOHNSON PROPERTIES LLC, 3727 COLTERSAN ANTONIOTX78247 GENERAL CONSTRUCTION 327,185
ADVANCED ELECTRICAL CONTRACTORS IN, PO BOX 37093SAN ANTONIOTX78237 ELECTRICAL 141,228
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet7
Form 990 (2013)
Form 990 (2013)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII .............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512-514
Contributions, Gifts, GrantAmt and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues....1b  
c Fundraising events....1c  
d Related organizations...1d  
e Government grants (contributions)1e 484,343
f All other contributions, gifts, grants, and
similar amounts not included above1f 		147,234
g Noncash contributions included in lines
1a-1f:$ 		105,035
h Total. Add lines 1a-1f.......MediumBullet 631,577
Program Service RevenueAmt Business Code
2a TENANT ASSISTANCE PAYMENTS 531110 4,063,239 4,063,239    
b CONTRACT SERVICES 531110 2,023,229 2,023,229    
c TENANT RENTAL INCOME 531110 1,566,516 1,566,516    
d PROGRAM RELATED INVESTMENT INC 531110 211,375 211,375    
e
f All other program service revenue .        
g Total. Add lines 2a–2f........MediumBullet 7,864,359
OtherAmt RevenueAmt 3 Investment income (including dividends, interest, and other similar amounts).......MediumBullet 3,114     3,114
4 Income from investment of tax-exempt bond proceeds..MediumBullet 0      
5 Royalties...........MediumBullet 0      
(i) Real (ii) Personal
6a Gross rents    
b Less: rental expenses    
c Rental income or (loss) 0 0
d Net rental income or (loss).......MediumBullet 0      
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory   2,600,000
b Less: cost or other basis and sales expenses   2,295,961
c Gain or (loss)   304,039
d Net gain or (loss)..........MediumBullet 304,039     304,039
8a Gross income from fundraising events (not including
$  
of contributions reported on line 1c). See Part IV, line 18 ..
a  
b Less: direct expenses ...b  
c Net income or (loss) from fundraising events..MediumBullet 0    
9a Gross income from gaming activities.
See Part IV, line 19 ...
a 1,150,274
b Less: direct expenses ...b 1,185,598
c Net income or (loss) from gaming activities...MediumBullet -35,324   -35,324  
10a Gross sales of inventory, less
returns and allowances .
a  
b Less: cost of goods sold ..b  
c Net income or (loss) from sales of inventory..MediumBullet 0      
Miscellaneous Revenue Business Code
11a TENANT CHARGES 531110 65,251 65,251    
b LAUNDRY & VENDING REVENUE 531110 35,338 35,338    
c OTHER 531110 25,115 2,217   22,898
d All other revenue ....        
e Total. Add lines 11a–11d ...... MediumBullet 125,704
12 Total revenue. See Instructions......MediumBullet 8,893,469 7,967,165 -35,324 330,051
Form 990 (2013)
Form 990 (2013)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX ...............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising expenses
1 Grants and other assistance to governments and organizations in the United States. See Part IV, line 21 0  
2 Grants and other assistance to individuals in the United States. See Part IV, line 22 0  
3 Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16 0  
4 Benefits paid to or for members 0  
5 Compensation of current officers, directors, trustees, and key employees .... 87,107 69,687 17,420 0
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .... 0      
7 Other salaries and wages 1,980,828 1,920,631 53,452 6,745
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 0      
9 Other employee benefits ....... 130,466 130,466 0 0
10 Payroll taxes ........... 65,713 65,713    
11 Fees for services (non-employees):        
a Management ...... 373,507 373,507    
b Legal ......... 23,867 16,191 7,676  
c Accounting ........... 118,495 93,415 25,080  
d Lobbying ........... 0      
e Professional fundraising services. See Part IV, line 17 0  
f Investment management fees ...... 0      
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) ........ 127,126 89,675 37,451  
12 Advertising and promotion .... 13,307 13,307    
13 Office expenses ....... 136,566 121,326 15,240  
14 Information technology ...... 18,497 1,490 17,007  
15 Royalties .. 0      
16 Occupancy ........... 1,698,212 1,644,955 53,257  
17 Travel ............ 67,132 41,117 26,015  
18 Payments of travel or entertainment expenses for any federal, state, or local public officials ...... 0      
19 Conferences, conventions, and meetings .... 45,784 29,200 16,584  
20 Interest ........... 40,279 40,279    
21 Payments to affiliates ....... 0      
22 Depreciation, depletion, and amortization ..... 852,774 840,498 12,276  
23 Insurance .............. 25,886 17,734 8,152  
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a REAL ESTATE DEVELOPMENT 626,455 626,455    
b CONTRACTS-MAINTENANCE 514,621 514,621    
c SUPPLIES - MAINTENANCE 149,266 149,266    
d BAD DEBT EXPENSE 58,672 58,672    
e All other expenses 305,740 253,636 52,096 8
25 Total functional expenses. Add lines 1 through 24e 7,460,300 7,111,841 341,706 6,753
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here MediumBullet if following SOP 98-2 (ASC 958-720).        
Form 990 (2013)
Form 990 (2013)
Page 11
Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing ............. 1,485,180 1 2,246,041
2 Savings and temporary cash investments ......... 1,971,699 2 3,093,624
3 Pledges and grants receivable, net ........... 0 3 0
4 Accounts receivable, net ............. 1,307,064 4 655,609
5 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
Schedule L ..................
0 5 0
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
0 6 0
7 Notes and loans receivable, net ............. 0 7 0
8 Inventories for sale or use .............. 0 8 0
9 Prepaid expenses and deferred charges .......... 606,307 9 543,512
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 27,063,492
b Less: accumulated depreciation ..... 10b 4,107,845 23,704,131 10c 22,955,647
11 Investments—publicly traded securities .......... 0 11 0
12 Investments—other securities. See Part IV, line 11 ..... 11,186,582 12 10,536,346
13 Investments—program-related. See Part IV, line 11 ..... 9,933,106 13 9,875,941
14 Intangible assets ............... 0 14 0
15 Other assets. See Part IV, line 11 ........... 3,084,789 15 1,709,695
16 Total assets. Add lines 1 through 15 (must equal line 34)...... 53,278,858 16 51,616,415
Liabilities 17 Accounts payable and accrued expenses ......... 2,003,986 17 1,056,932
18 Grants payable ................. 0 18 0
19 Deferred revenue ................ 3,986,621 19 3,723,453
20 Tax-exempt bond liabilities ............. 0 20 0
21 Escrow or custodial account liability. Complete Part IV of Schedule D.. 143,307 21 122,380
22 Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
persons. Complete Part II of Schedule L.......... 0 22 0
23 Secured mortgages and notes payable to unrelated third parties .. 19,131,816 23 17,267,353
24 Unsecured notes and loans payable to unrelated third parties .... 750,000 24 750,000
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D.................... 0 25 0
26 Total liabilities. Add lines 17 through 25......... 26,015,730 26 22,920,118
Net Assets or Fund Balance Organizations that follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 27 through 29, and lines 33 and 34.
27 Unrestricted net assets .............. 27,263,128 27 28,696,297
28 Temporarily restricted net assets ........... 0 28 0
29 Permanently restricted net assets ........... 0 29 0
Organizations that do not follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 30 through 34.
30 Capital stock or trust principal, or current funds ........   30  
31 Paid-in or capital surplus, or land, building or equipment fund .....   31  
32 Retained earnings, endowment, accumulated income, or other funds   32  
33 Total net assets or fund balances ........... 27,263,128 33 28,696,297
34 Total liabilities and net assets/fund balances ........ 53,278,858 34 51,616,415
Form 990 (2013)
Form 990 (2013)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI ..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
8,893,469
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
7,460,300
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
1,433,169
4
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) ..
4
27,263,128
5
Net unrealized gains (losses) on investments ...............
5
 
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
 
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33, column (B))
10
28,696,297
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII .............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133?
3a
Yes
 
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
Yes
 
Form 990 (2013)
Form 990, Special Condition Description:
Special Condition Description
Additional Data


Software ID:  
Software Version:  
SCHEDULE A
(Form 990 or 990EZ)

Department of the Treasury
Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow Attach to Form 990 or Form 990-EZ. right arrow See separate instructions.
right arrow Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public
Inspection
Name of the organization
HOUSING AND COMMUNITY SERVICES INC
 
Employer identification number

74-2685268
Part I
Reason for Public Charity Status (All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
f
g
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization? ................
11g(i)
 
 
(ii) A family member of a person described in (i) above? ......................
11g(ii)
 
 
(iii) A 35% controlled entity of a person described in (i) or (ii) above? ................
11g(iii)
 
 
h
Provide the following information about the supported organization(s).
(i) Name of supported organization (ii) EIN (iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions)) (iv) Is the organization in col. (i) listed in your governing document? (v) Did you notify the organization in col. (i) of your support? (vi) Is the organization in col. (i) organized in the U.S.? (vii) Amount of monetary support
Yes No Yes No Yes No
Total  

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2009 (b) 2010 (c) 2011 (d) 2012 (e) 2013 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....            
2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......            
3 The value of services or facilities furnished by a governmental unit to the organization without charge..            
4 Total. Add lines 1 through 3            
5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f)..  
6 Public support. Subtract line 5 from line 4.  
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2009 (b) 2010 (c) 2011 (d) 2012 (e) 2013 (f) Total
7 Amounts from line 4..            
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...            
9 Net income from unrelated business activities, whether or not the business is regularly carried on..            
10 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..            
11 Total support (Add lines 7 through 10).  
12
12
 
13
First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization, check this box and stop here.................................................right arrow
Section C. Computation of Public Support Percentage
14
14
 
15
15
 
16a
b
17a
b
18
Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2009 (b) 2010 (c) 2011 (d) 2012 (e) 2013 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . 7,124,879 8,857,083 1,410,406 713,853 631,577 18,737,798
2 Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose...... 5,862,104 6,767,300 6,970,494 8,250,438 7,967,165 35,817,501
3 Gross receipts from activities that are not an unrelated trade or business under section 513.. 272,566 251,069 254,758 258,435 283,307 1,320,135
4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...           0
5 The value of services or facilities furnished by a governmental unit to the organization without charge..           0
6 Total. Add lines 1 through 5. 13,259,549 15,875,452 8,635,658 9,222,726 8,882,049 55,875,434
7a Amounts included on lines 1, 2, and 3 received from disqualified persons...           0
b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. 610,026 443,774 699,111 952,215 545,818 3,250,944
c Add lines 7a and 7b.. 610,026 443,774 699,111 952,215 545,818 3,250,944
8 Public support (Subtract line 7c from line 6.) 52,624,490
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2009 (b) 2010 (c) 2011 (d) 2012 (e) 2013 (f) Total
9 Amounts from line 6... 13,259,549 15,875,452 8,635,658 9,222,726 8,882,049 55,875,434
10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. 12,212 9,833 6,740 15,754 3,114 47,653
b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.           0
c Add lines 10a and 10b. 12,212 9,833 6,740 15,754 3,114 47,653
11 Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. 87,174 87,350 34,514 0 0 209,038
12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.) .. 99,259 555,133 116,827 92,392 22,898 886,509
13 Total support. (Add lines 9, 10c, 11, and 12.).. 13,458,194 16,527,768 8,793,739 9,330,872 8,908,061 57,018,634
14
Section C. Computation of Public Support Percentage
15
15
92.293 %
16
16
91.460 %
Section D. Computation of Investment Income Percentage
17
17
0.084 %
18
18
0.140 %
19a
b
20
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
 
Explanation
 
 
 
 
Schedule A (Form 990 or 990-EZ) 2013

Additional Data


Software ID:  
Software Version:  
Schedule B
(Form 990, 990-EZ,
or 990-PF)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors
Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
Arrow Bullet Information about Schedule B (Form 990, 990-EZ, or 990-PF) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Name of the organization
HOUSING AND COMMUNITY SERVICES INC
 
Employer identification number

74-2685268
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ





Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
Special Rules
......................... Arrow Bullet $  
Caution. An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its
Form 990-EZ or on its Form 990PF, Part I, line 2, to certify that it does not meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2013)

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
Page 2
Name of organization
HOUSING AND COMMUNITY SERVICES INC
  		Employer identification number

74-2685268
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
RESTRICTED
RESTRICTED
 

   
RESTRICTED
RESTRICTED
RESTRICTED, RESTRICTEDRESTRICTED

$RESTRICTED


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
Page 3
Name of organization
HOUSING AND COMMUNITY SERVICES INC
  		Employer identification number

74-2685268
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
Page 4
Name of organization
HOUSING AND COMMUNITY SERVICES INC
  		Employer identification number

74-2685268
Part III
Exclusively religious, charitable, etc., individual contributions to section 501(c)(7), (8), or (10) organizations
that total more than $1,000 for the year. Complete columns (a) through (e) and the following line entry.
For organizations completing Part III, enter the total of exclusively religious, charitable, etc.,
contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
Use duplicate copies of Part III if additional space is needed.
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Additional Data


Software ID:  
Software Version:  
SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
SchDMd Bullet Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b
SchDMd Bullet Attach to Form 990. SchDMd Bullet See separate instructions. SchDMd Bullet Information about Schedule D (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
HOUSING AND COMMUNITY SERVICES INC
 
Employer identification number

74-2685268
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" to Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........    
2 Aggregate contributions to (during year) ...    
3 Aggregate grants from (during year) .....    
4 Aggregate value at end of year ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ....................... 2a  
b Total acreage restricted by conservation easements .................. 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register .................... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the tax year SchDMd Bullet  
4
Number of states where property subject to conservation easement is located SchDMd Bullet  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and
enforcement of the conservation easements it holds? .............................
6
Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet  
7
Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .......................................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenues included in Form 990, Part VIII, line 1 ........................SchDMd Bullet $  
(ii)
Assets included in Form 990, Part X ..............................SchDMd Bullet $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:
a
Revenues included in Form 990, Part VIII, line 1 ..........................SchDMd Bullet $  
b
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) 2013

Schedule D (Form 990) 2013
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?........
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990,
Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b
If "Yes," explain the arrangement in Part XIII and complete the following table:
Amount
c Beginning balance ................................. 1c  
d Additions during the year .............................. 1d  
e Distributions during the year ............................. 1e  
f Ending balance ................................... 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21? .....................
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ........
Part V
Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.
(a)Current year (b)Prior year b (c)Two years back (d)Three years back (e)Four years back
1a Beginning of year balance ....          
b Contributions ........          
c Net investment earnings, gains, and losses          
d Grants or scholarships .....          
e Other expenditures for facilities
and programs ........ 		         
f Administrative expenses ....          
g End of year balance ......          
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment SchDMd Bullet  
b
Permanent endowment SchDMd Bullet  
c
Temporarily restricted endowment SchDMd Bullet  
The percentages in lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) unrelated organizations ........................
3a(i)
 
 
(ii) related organizations ........................
3a(ii)
 
 
b
If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis (investment) (b)Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .................   2,403,066 2,403,066
b Buildings ................   20,773,449 2,822,991 17,950,458
c Leasehold improvements ............        
d Equipment ................   2,574,973 974,349 1,600,624
e Other .................   1,312,004 310,505 1,001,499
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......SchDMdBullet 22,955,647
Schedule D (Form 990) 2013

Schedule D (Form 990) 2013
Page 3
Part VII
Investments—Other Securities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b)Book value (c) Method of valuation:
Cost or end-of-year market value
(1)Financial derivatives    
(2)Closely-held equity interests    
(3)Other
(A) HOUSING ENTITIES 		10,536,346 C








Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)Small Bullet 10,536,346
Part VIII
Investments—Program Related. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1) LOW-INCOME HOUSING ENTITIES 9,875,941 C








Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)Small Bullet 9,875,941
Part IX
Other Assets. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value








Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........Small Bullet  
Part X
Other Liabilities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
Federal income taxes 0








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)Small Bullet 0
2. Liability for uncertain tax positions In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII ..................................................
Schedule D (Form 990) 2013

Schedule D (Form 990) 2013
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1  
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains on investments .......... 2a  
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ............ 2d  
e Add lines 2a through 2d ..................... 2e  
3 Subtract line 2e from line 1..................... 3  
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a  
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b....................... 4c  
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5  
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1  
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities .......... 2a  
b Prior year adjustments .............. 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ............ 2d  
e Add lines 2a through 2d...................... 2e  
3 Subtract line 2e from line 1..................... 3  
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a  
b Other (Describe in Part XIII.) ............ 4b  
c Add lines 4a and 4b....................... 4c  
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5  
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b;
Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
SCHEDULE D, PART IV, LINE 2B TENANT SECURITY DEPOSITS HELD BY THE ORGANIZATION UNTIL THE TENANTS MOVE OUT.
SCHEDULE D, PART X, LINE 2 EXPLANATION FOR UNCERTAIN TAX POSITIONS UNDER FIN 48: 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 federal income tax provision has been made in the accompanying consolidated financial statements, except for unrelated business income tax. The Corporation recognizes a tax position in the consolidated financial statements when it is more-likely-than-not the positions will not 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. As of June 30, 2014, the Corporation had no uncertain tax positions. At June 30, 2014, the Corporation is no longer subject to income tax examinations by tax authorities for the years ending prior to June 30, 2011. An income tax provision has been made in the accompanying consolidated financial statements for the FEDERAL income tax for HCS and certain affiliates. The provision for current federal income tax was $18,589 and $21,454 for the years ended June 30, 2014 and 2013, respectively. The Corporation's for-profit Affiliates have adopted ACS 740, which requires an asset and liability approach for financial accounting and reporting for income taxes. The Corporation had no deferred tax assets or liabilities at June 30, 2014 or 2013.
Schedule D (Form 990) 2013

Additional Data


Software ID:  
Software Version:  




SCHEDULE G (Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Supplemental Information Regarding
Fundraising or Gaming Activities
Complete if the organization answered "Yes" to Form 990, Part IV, lines 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a. right arrowAttach to Form 990 or Form 990-EZ. right arrowSee separate instructions.
right arrowInformation about Schedule G (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
HOUSING AND COMMUNITY SERVICES INC
 
Employer identification number

74-2685268
Part I
Fundraising Activities. Complete if the organization answered "Yes" to Form 990, Part IV, line 17.
Form 990-EZ filers are not required to complete this part.
1
Indicate whether the organization raised funds through any of the following activities. Check all that apply.
a e
b f
c g
d
2a
Did the organization have a written or oral agreement with any individual (including officers, directors, trustees
or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?
b
If "Yes," list the ten highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is
to be compensated at least $5,000 by the organization.
(i) Name and address of individual
or entity (fundraiser) 		(ii) Activity (iii) Did fundraiser have custody or control of contributions? (iv) Gross receipts
from activity 		(v) Amount paid to
(or retained by)
fundraiser listed in
col. (i) 		(vi) Amount paid to
(or retained by)
organization
Yes No
             
             
             
             
             
             
             
             
             
             
Total .................right arrow      
3
List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing.
For Paperwork Reduction Act Notice, see the Instructions for Form 990or 990-EZ.
Cat. No. 50083H
Schedule G (Form 990 or 990-EZ) 2013
Schedule G (Form 990 or 990-EZ) 2013
Page 2
Part II
Fundraising Events. Complete if the organization answered "Yes" to Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.
(a) Event #1

 
(event type) 		(b) Event #2

 
(event type) 		(c) Other events

 
(total number) 		(d) Total events
(add col. (a) through col. (c))
VerticalRevenue 1 Gross receipts . . .        
2 Less: Contributions . .        
3 Gross income (line 1
minus line 2) . . . 		       
VerticalDirectExpenses 4 Cash prizes . . .        
5 Noncash prizes . .        
6 Rent/facility costs . .        
7 Food and beverages .        
8 Entertainment . . .        
9 Other direct expenses .        
10 Direct expense summary. Add lines 4 through 9 in column (d) ........... right arrow  
11 Net income summary. Subtract line 10 from line 3, column (d)........... right arrow  
Part III
Gaming. Complete if the organization answered "Yes" to Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.
VerticalRevenue (a) Bingo (b) Pull tabs/Instant
bingo/progressive bingo 		(c) Other gaming (d) Total gaming (add col.(a) through col.(c))
1 Gross revenue . . . . 283,294 866,967 13 1,150,274
VerticalDirectExpenses 2 Cash prizes . . . . 277,141 667,053   944,194
3 Non-cash prizes . . .        
4 Rent/facility costs . . .   75,257   75,257
5 Other direct expenses . . 6,166 159,981   166,147
6 Volunteer labor . . .
%
%
%
7 Direct expense summary. Add lines 2 through 5 in column (d) ........... right arrow 1,185,598
8 Net gaming income summary. Subtract line 7 from line 1, column (d) ......... right arrow -35,324
9
Enter the state(s) in which the organization operates gaming activities: TX
a
Is the organization licensed to operate gaming activities in each of these states? ............
b
If "No," explain:
 
10a
Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? .....
b
If "Yes," explain:
 
Schedule G (Form 990 or 990-EZ) 2013
Schedule G (Form 990 or 990-EZ) 2013
Page 3
11
Does the organization operate gaming activities with nonmembers? .................
12
Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity
formed to administer charitable gaming? ..........................
13
Indicate the percentage of gaming activity operated in:
a
The organization's facility ......................
13a
%
b
An outside facility ........................
13b
100.000 %
14
Enter the name and address of the person who prepares the organization's gaming/special events books and records:
Name right arrow
HOUSING AND COMMUNITY SERVICES INC
Address right arrow
8610 N NEW BRAUNFELS 500
SAN ANTONIO,TX782176397
15a
Does the organization have a contract with a third party from whom the organization receives gaming
revenue? ......................................
b
If "Yes," enter the amount of gaming revenue received by the organization right arrow $   and the
amount of gaming revenue retained by the third party right arrow $   .
c
If "Yes," enter name and address of the third party:
Name right arrow
Address right arrow
 
 
16
Gaming manager information:
Name right arrow
PEGGY BROUGHTON
Gaming manager compensation right arrow $ 47,431
Description of services provided right arrow
Overall direct supervision and management
17
Mandatory distributions:
a
Is the organization required under state law to make charitable distributions from the gaming proceeds to
retain the state gaming license? ............................
b
Enter the amount of distributions required under state law distributed to other exempt organizations or spent
in the organization's own exempt activities during the tax year right arrow$ 48,851
Part IV
Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v), and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also complete this part to provide any additional information (see instructions).
Return Reference Explanation
SCHEDULE G, PART IV: PART III, LINE 17B THE STATE OF TEXAS IN THE TEXAS BINGO ENABLING ACT REQUIRES THAT BEFORE THE END OF A QUARTER, A LICENSED AUTHORIZED ORGANIZATION SHALL DISBURSE ALL OF THE ORGANIZATION NET PROCEEDS FROM THE PRECEEDING QUARTER, OTHER THAN AMOUNTS THAT ARE ALLOWED TO BE RETAINED.
Schedule G (Form 990 or 990-EZ) 2013
Additional Data


Software ID:  
Software Version:  
Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet Complete if the organization answered "Yes" to Form 990, Part IV, line 23.
SchJMediumBullet Attach to Form 990. SchJMediumBullet See separate instructions.
SchJMediumBullet Information about Schedule J (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
HOUSING AND COMMUNITY SERVICES INC
 
Employer identification number

74-2685268
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed in Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain....
1b
 
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a? ..
2
 
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? ................
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
 
No
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3) and 501(c)(4) organizations only must complete lines 5-9.
5
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ...........................
5a
 
No
b
Any related organization? .........................
5b
 
No
If "Yes," to line 5a or 5b, describe in Part III.
6
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ...........................
6a
 
No
b
Any related organization? .........................
6b
 
No
If "Yes," to line 6a or 6b, describe in Part III.
7
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
 
No
8
Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III .............................
8
 
No
9
If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2013

Schedule J (Form 990) 2013
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (B) Breakdown of W-2 and/or 1099-MISC compensation (C) Retirement and other deferred compensation (D) Nontaxable
benefits		 (E) Total of columns
(B)(i)-(D) 		(F) Compensation
reported as deferred
in prior Form 990
(i) Base compensation (ii) Bonus & incentive compensation (iii) Other reportable compensation
(1)GILBERT M PIETTEEXECUTIVE DIRECTOR (i)
(ii)		 90,837
61,019 		14,790
9,860 		6,524
4,350 		0
0 		770
522 		112,921
75,751 		 
 
(2)M STEVEN HENDERSONCHIEF FINANCIAL OFFICER (i)
(ii)		 27,955
111,821 		4,534
18,136 		0
0 		0
0 		1,151
4,603 		33,640
134,560 		 
 
Schedule J (Form 990) 2013

Schedule J (Form 990) 2013
Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II.
Also complete this part for any additional information.
Return Reference Explanation
SCHEDULE J, PART 1, LINE 1B WRITTEN POLICY REGARDING PAYMENT OR REIMBURSEMENT OF EXPENSES LISTED IN PART I, LINE 1A: NOT APPLICABLE SINCE PART I, LINE 1A IS NOT APPLICABLE.
SCHEDULE J, PART 1, LINE 2 SUBSTANTIATION REQUIRED PRIOR TO PAYMENT OR REIMBURSEMENT OF EXPENSES LISTED IN PART I, LINE 1A: NOT APPLICABLE SINCE PART I, LINE 1A IS NOT APPLICABLE.
SCHEDULE J, PART I, LINE 3 ESTABLISHMENT OF COMPENSATION: THE ORGANIZATION BOARD OF DIRECTORS ESTABLISHES A COMPENSATION COMMITTEE ANNUALLY TO REVIEW THE EXECUTIVE DIRECTOR (ED) COMPENSATION. SEE SCHEDULE J, PART I, LINE 3 FOR METHODS THAT ARE USED TO ESTABLISH THE COMPENSATION. WEDGE MANAGEMENT, INC. (WMI) AND NHMC-NATIONAL HOUSING MANAGEMENT CORPORATION (NHMC) ARE RELATED TAXABLE CORPORATIONS THAT PROVIDE PROPERTY MANAGEMENT AND ACCOUNTING SERVICES TO THE ORGANIZATION FOR ITS LOW INCOME HOUSING PROPERTIES. THE ED OF THE ORGANIZATION IS THE CEO OF WMI AND THE PRESIDENT OF NHMC. TOGETHER THE ORGANIZATION, WMI, NHMC, AND TWO ORGANIZATION AFFILIATES PAY THE COMPENSATION AND BENEFITS (C&B) FOR THE ED. M. STEVEN HENDERSON IS THE CHIEF FINANCIAL OFFICER (CFO) FOR THE ORGANIZATION, WMI, AND NHMC. TOGETHER THE ORGANIZATION AND WMI PAY THE COMPENSATION AND BENEFITS (C&B) FOR THE CFO. THE ORGANIZATION HAS ELECTED TO USE OPTION 1 (FORM W-2 METHOD) TO REPORT THE C&B OF THE ED AND CFO.
Schedule J (Form 990) 2013

Additional Data


Software ID:  
Software Version:  
SCHEDULE M
(Form 990)

Department of the Treasury
Internal Revenue Service
Noncash Contributions
Right pointing arrow large imageComplete if the organizations answered "Yes" on Form 990, Part IV, lines 29 or 30.
Right pointing arrow large image Attach to Form 990.
Right pointing arrow large imageInformation about Schedule M (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
HOUSING AND COMMUNITY SERVICES INC
 
Employer identification number

74-2685268
Part I
Types of Property
(a)
Check if applicable 		(b)
Number of contributions or items contributed 		(c)
Noncash contribution amounts reported on
Form 990, Part VIII, line 1g 		(d)
Method of determining
noncash contribution amounts
1 Art—Works of art ....        
2 Art—Historical treasures .        
3 Art—Fractional interests ..        
4 Books and publications ..      
5 Clothing and household
goods ....... 		     
6 Cars and other vehicles ..        
7 Boats and planes ....        
8 Intellectual property ...        
9 Securities—Publicly traded .        
10 Securities—Closely held stock .        
11 Securities—Partnership, LLC,
or trust interests .... 		       
12 Securities—Miscellaneous ..        
13 Qualified conservation
contribution—Historic
structures ..... 		       
14 Qualified conservation
contribution—Other ... 		       
15 Real estate—Residential .        
16 Real estate—Commercial ..        
17 Real estate—Other ...        
18 Collectibles .....        
19 Food inventory ...        
20 Drugs and medical supplies .        
21 Taxidermy ......        
22 Historical artifacts ....        
23 Scientific specimens ..        
24 Archeological artifacts ...        
25 Other Right pointing arrow large image ( SEE PART II ) X 1 75,000 LOAN TERMS
26 Other Right pointing arrow large image ( SEE PART II ) X 1 30,035 LOAN TERMS
27 Other Right pointing arrow large image( )
28 Other Right pointing arrow large image ( )
29
Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement ...
29
 
Yes
No
30a
During the year, did the organization receive by contribution any property reported in Part I, lines 1 through 28, that
it must hold for at least three years from the date of the initial contribution, and which is not required to be used
for exempt purposes for the entire holding period? ..................
30a
 
No
b
If "Yes," describe the arrangement in Part II.
31
Does the organization have a gift acceptance policy that requires the review of any non-standard contributions?
31
 
No
32a
Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash
contributions? ..........................
32a
 
No
b
If "Yes," describe in Part II.
33
If the organization did not report an amount in column (c) for a type of property for which column (a) is checked,
describe in Part II.
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 51227J
Schedule M (Form 990) (2013)
Schedule M (Form 990) (2013)
Page 2
Part II
Supplemental Information. Provide the information required by Part I, lines 30b,
32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also complete this part for any additional information.
Return Reference Explanation
SCHEDULE M, PART I, COLUMN (B) COLUMN(B) LISTS THE NUMBER OF CONTRIBUTIONS.
SCHEDULE M, PART I, LINE 25 $75,000 CITY OF SAN ANTONIO, TEXAS: PARTIAL PRINCIPAL FORGIVENESS RECOGNIZED DURING THE FISCAL YEAR AS PART OF THE TERMS OF A $1,500,000 PROMISSORY NOTE AND HOME LOAN AGREEMENT WITH THE CITY OF SAN ANTONIO, TEXAS (COSA) DATED SEPTEMBER 14, 2010. PROCEEDS OF THE LOAN WERE USED TO ASSIST WITH THE CONSTRUCTION OF THE MONTABELLA POINTE APARTMENTS, A LOW-INCOME, MULTIFAMILY HOUSING PROJECT. THE NOTE PROVIDES FOR ANNUAL PRINCIPAL FORGIVENESS OF $75,000 BEGINNING OCTOBER 1, 2011 UNTIL OCTOBER 1, 2030 IF THE ORGANIZATION COMPLIES WITH THE TERMS OF THE COSA LOAN DOCUMENTS.
SCHEDULE M, PART I, LINE 26 $30,035 CITY OF SAN ANTONIO, TEXAS: ANNUAL PARTIAL PRINCIPAL FORGIVENESS RECOGNIZED DURING THE FISCAL YEAR AS PART OF THE TERMS OF A $900,698 PROMISSORY NOTE AND HOME LOAN AGREEMENT WITH THE CITY OF SAN ANTONIO, TEXAS (COSA) DATED JUNE 1, 2006. PROCEEDS OF THE LOAN WERE USED TO ASSIST WITH THE ACQUISITION AND REHABILITATION OF THE VISTA VERDE APARTMENTS, A LOW-INCOME, MULTIFAMILY HOUSING PROJECT. A PORTION OF THE NOTE IN THE AMOUNT OF $600,698 PROVIDES FOR ANNUAL PRINCIPAL FORGIVENESS OF $30,035 IF THE ORGANIZATION COMPLIES WITH THE TERMS OF THE COSA LOAN DOCUMENTS.
Schedule M (Form 990) (2013)
Additional Data


Software ID:  
Software Version:  
SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
MediumBullet Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public
Inspection
Name of the organization
HOUSING AND COMMUNITY SERVICES INC
 
Employer identification number

74-2685268
Return Reference Explanation
FORM 990, PART III, LINE 1 ORGANIZATION MISSION: THE MISSION OF THE ORGANIZATION IS TO PROVIDE SAFE, HIGH QUALITY AFFORDABLE HOUSING WITH SUPPORTIVE SERVICES TO THOSE IN NEED.
FORM 990, PART III, LINE 4 EXEMPT PURPOSE ACHIEVEMENTS: TO SUPPORT THE ORGANIZATION MISSION, THE ORGANIZATION PROVIDED aDMINISTRATIVE SUPPORT FOR THE NON-PROFIT OWNERSHIP OF 3,547 UNITS OF LOW-INCOME HOUSING, PROVIDED AND SUPERVISED SOCIAL SERVICES AND RESIDENT ACTIVITIES, AND ENGAGED IN FUNDRAISING ACTIVITIES. THE ORGANIZATION HAS A VOLUNTEER BOARD OF UP TO SEVENTEEN (17) MEMBERS, OF WHICH SIX COMPRISE THE EXECUTIVE BOARD (FOUR OFFICERS AND TWO AT LARGE MEMBERS). THE FULL BOARD MEETS REGULARLY FOUR TIMES A YEAR IN MARCH, JUNE, SEPTEMBER, AND DECEMBER TO PROVIDE GUIDANCE AND OVERSIGHT IN FURTHERANCE OF THE ORGANIZATION MISSION. THE ORGANIZATION CONTINUED TO DIRECTLY OWN AND OPERATE RENAISSANCE VILLAGE APARTMENTS, A LOW-INCOME HOUSING APARTMENT COMPLEX. THE ORGANIZATION ALSO CONTINUED TO PROVIDE OVERSIGHT AND MANAGEMENT OF SEVERAL LOW-INCOME APARTMENT COMPLEXES AND TO SERVE AS THE SOLE MEMBER FOR THE DISREGARDED ENTITIES (FOR INCOME TAX PURPOSES) THAT OWNED AND OPERATED THESE LOW-INCOME APARTMENT COMPLEXES: HCS 307, LLC (COUNTRY CLUB VILLAGE APARTMENTS); HCS 308, LLC (SHERWOOD APARTMENTS); HCS 312, LLC (ROBINHOOD APARTMENTS); HCS 313, LLC (NORTH STAR VILLAGE APARTMENTS; HCS 314, LLC (FOX RUN APARTMENTS); HCS 401, LLC (LANTANA SQUARE APARTMENTS); HCS 402, LLC (WESLACO VILLAGE APARTMENTS); HCS 501, LLC (FRIO APARTMENTS); AND WOODLAND APARTMENTS GP, LLC (WOODLAND CREEK APARTMENTS). THE ORGANIZATION PROVIDED OVERSIGHT AND MANAGEMENT FOR THE APARTMENTS. IN ADDITION, THE ORGANIZATION EXECUTIVE DIRECTOR SERVED AS THE EXECUTIVE DIRECTOR FOR 15 AFFILIATED HOUSING BOARDS THAT OPERATE LOW-INCOME PROPERTIES. THE TOTAL NUMBER OF BOARD MEMBERS SERVING ON THE ORGANIZATION AND AFFILIATES BOARDS (UNDUPLICATED) IS APPROXIMATELY 60. ALL BOARD MEMBERS SERVED WITHOUT COMPENSATION OTHER THAN REIMBURSEMENT BY THE ORGANIZATION OF ACTUAL TRAVEL EXPENSES ASSOCIATED WITH BOARD MEETINGS. THE ORGANIZATION ALSO PROVIDED OVERSIGHT FOR RESIDENT SERVICES AND/OR COMMUNITY LEARNING CENTER PROGRAMS AT 30 AFFILIATED LOW-INCOME HOUSING PROPERTIES. A QUALITY ASSURANCE PROGRAM WAS FOLLOWED TO ENSURE COMPLIANCE WITH COMPANY GUIDELINES AND WITH U.S. DEPARTMENT OF HUD REGULATIONS PERTAINING TO NEIGHBORHOOD NETWORKS CENTERS. THE ORGANIZATION CONTINUED AS THE SOLE MEMBER OF 810/910 NORTH FRIO STREET GP, LLC, WHICH IS THE GENERAL PARTNER OF 810/910 NORTH FRIO STREET, LP (LP). THE LP OWNS AND OPERATES THE VISTA VERDE APARTMENTS, 192 UNITS OF AFFORDABLE HOUSING IN SAN ANTONIO, TEXAS FINANCED WITH TAX CREDITS AWARDED BY THE TDHCA. DURING THIS REPORTING PERIOD THE ORGANIZATION MAINTAINED A HUD PROPERTY BASED SECTION 8 HOUSING ASSISTANCE PAYMENT CONTRACT MAKING 190 UNITS AVAILABLE TO INDIVIDUALS AND FAMILIES WITH INCOMES LESS THAN 50% OF THE AREA MEDIAN INCOME (AMI). ADDITIONALLY, DURING THIS PERIOD, THE ORGANIZATION MAINTAINED THE OPERATIONS OF THE PROPERTY IN COMPLIANCE WITH HUD AND TDHCA REGULATIONS. FURTHER, AN ON SITE HUD NEIGHBORHOOD NETWORKS CENTER WHICH HOUSES A COMPUTER CENTER WITH EIGHT COMPUTERS WITH INTERNET ACCESS WAS MAINTAINED. ADDITIONALLY, AN AFTER SCHOOL PROGRAM, WHICH OPERATES OUT OF THE CENTER PROVIDING TUTORING AND STRUCTURED ACTIVITIES FOR PROPERTY YOUTH, WAS MAINTAINED. THE ORGANIZATION CONTINUED AS THE SOLE MEMBER OF WEST DURANGO GP, LLC, WHICH IS THE GENERAL PARTNER OF WEST DURANGO, LP (LP). THE LP OWNS AND OPERATES THE WEST DURANGO PLAZA APARTMENTS, 82 UNITS OF AFFORDABLE HOUSING IN SAN ANTONIO, TEXAS, FINANCED WITH TAX CREDITS AWARDED BY THE TDHCA. DURING THIS REPORTING PERIOD THE ORGANIZATION MAINTAINED A HUD PROPERTY BASED SECTION 8 HOUSING ASSISTANCE PAYMENT CONTRACT MAKING ALL 82 UNITS AVAILABLE TO INDIVIDUALS AND FAMILIES WITH INCOMES LESS THAN 50% OF THE AREA MEDIAN INCOME (AMI). ADDITIONALLY, DURING THIS PERIOD, THE ORGANIZATION MAINTAINED THE OPERATIONS OF THE PROPERTY IN COMPLIANCE WITH HUD AND TDHCA REGULATIONS. FURTHER, AN ON SITE HUD NEIGHBORHOOD NETWORKS CENTER WHICH HOUSES A COMPUTER CENTER WITH FIVE COMPUTERS WITH INTERNET ACCESS WAS MAINTAINED. ADDITIONALLY, AN AFTER SCHOOL PROGRAM, WHICH OPERATES OUT OF THE CENTER PROVIDING TUTORING AND STRUCTURED ACTIVITIES FOR PROPERTY YOUTH, WAS MAINTAINED. THE ORGANIZATION CONTINUED AS THE SOLE MEMBER OF KINGSVILLE LULAC MANOR GP, LLC, WHICH IS THE GENERAL PARTNER OF KINGSVILLE LULAC MANOR, LP (LP). THE LP OWNS AND OPERATES THE KINGSVILLE LULAC MANOR APARTMENTS, 88 UNITS OF AFFORDABLE HOUSING IN KINGSVILLE, TEXAS, FINANCED WITH TAX CREDITS AWARDED BY THE TDHCA. DURING THIS REPORTING PERIOD THE ORGANIZATION MAINTAINED A HUD PROPERTY BASED SECTION 8 HOUSING ASSISTANCE PAYMENT CONTRACT MAKING ALL 88 UNITS AVAILABLE TO INDIVIDUALS AND FAMILIES WITH INCOMES LESS THAN 50% OF THE AREA MEDIAN INCOME (AMI). ADDITIONALLY, DURING THIS PERIOD, THE ORGANIZATION MAINTAINED AN ON SITE HUD NEIGHBORHOOD NETWORKS CENTER WHICH HOUSES A COMPUTER CENTER WITH FOUR COMPUTERS WITH INTERNET ACCESS. THE ORGANIZATION IS THE SOLE MEMBER OF GUILD PARK GP, LLC, WHICH IS THE GENERAL PARTNER OF GUILD PARK, LP (LP). THE LP OWNS AND OPERATES THE GUILD PARK APARTMENTS, 114 UNITS OF AFFORDABLE HOUSING IN SAN ANTONIO, TEXAS, WHICH IS FINANCED WITH TAX CREDITS AWARDED BY THE TDHCA. ALL 114 OF THE UNITS ARE AVAILABLE TO INDIVIDUALS AND FAMILIES WITH INCOME LESS THAN 30% TO 60% OF THE AREA MEDIAN INCOME. DURING THIS REPORTING PERIOD, THE ORGANIZATION BEGAN THE RENOVATIONS OF THIS PROJECT. THE ORGANIZATION CONTINUED ITS PARTNERSHIP WITH OM/OV GP, LLC, OF WHICH TG 102, INC. IS THE SOLE MEMBER, TO OPERATE THE OAK MANOR APARTMENTS, 229 UNITS OF AFFORDABLE HOUSING IN SAN ANTONIO, TEXAS. ACQUSITION AND REHABILITATION WAS FINANCED WITH TAX CREDIT EXCHANGE PROGRAM FUNDING AWARDED BY THE TDHCA. A HUD PROPERTY BASED SECTION 8 HOUSING ASSISTANCE PAYMENT CONTRACTS IS MAINTAINED MAKING 220 UNITS AVAILABLE TO INDIVIDUALS AND FAMILIES WITH INCOME LESS THAN 50% OF THE AREA MEDIAN INCOME. THE ORGANIZATION IS THE SOLE MEMBER OF HCS MONTABELLA POINTE, LLC, WHICH IS THE GENERAL PARTNER OF MONTABELLA POINTE, LTD. THE LIMITED PARTNERSHIP OWNS AND OPERATES THE MONTABELLA POINTE APARTMENTS, 144 UNITS OF AFFORDABLE HOUSING IN SAN ANTONIO, TEXAS, WHICH WAS FUNDED USING TAX CREDIT ASSISTANCE PROGRAM FUNDING AND TAX CREDIT AWARDS. DURING THIS REPORTING PERIOD, THE ORGANIZATION COMPLETED THE CONSTRUCTION OF THE APARTMENTS. LOW-INCOME HOUSING PROPERTY - EXEMPT PURPOSE ACHIEVEMENT 1: THE ORGANIZATION, THE SOLE MEMBER OF HCS 307, LLC, OWNS AND OPERATES COUNTRY CLUB VILLAGE APARTMENTS WHICH CONSISTS OF 82 UNITS RESTRICTED TO LOW-INCOME ELDERLY AND HANDICAPPED RESIDENTS. THE ORGANIZATION ACQUIRED THIS FACILITY IN 2003 WITH LOW-INTEREST LOANS FROM THE TDHCA AND, DURING THIS REPORTING PERIOD, MAINTAINED A HUD PROPERTY BASED SECTION 8 HOUSING ASSISTANCE PAYMENT CONTRACT MAKING ALL 82 UNITS AVAILABLE TO SENIORS AND HANDICAPPED WITH INCOMES LESS THAN 50% OF THE AREA MEDIAN INCOME (AMI). THE ORGANIZATION PROVIDES ON SITE SOCIAL AND REFERRAL SERVICES FOR THE SENIOR AND DISABLED POPULATION. THESE INCLUDE CASE MANAGEMENT AND REFERRAL SERVICES, SENIOR COMPANION PROGRAMS, HEALTH CARE INFORMATION AND HEALTH SCREENINGS AND EDUCATION (DIABETES, HIGH BLOOD PRESSURE, ETC.). THE ORGANIZATION MAINTAINED A COMPUTER LAB FOR RESIDENTS TO USE THE INTERNET AND EMAIL. WEEKLY RESIDENT ACTIVITIES INCLUDE ARTS AND CRAFTS, GAME DAYS, SOCIALS AND OTHER ACTIVITIES GEARED TOWARD THE SENIOR POPULATION. LOW-INCOME HOUSING PROPERTY - EXEMPT PURPOSE ACHIEVEMENT 2: THE ORGANIZATION, THE SOLE MEMBER OF HCS 308, LLC, WHICH OWNS AND OPERATES SHERWOOD APARTMENTS, 56 UNITS OF AFFORDABLE HOUSING IN EDINBURG, TEXAS. DURING THE REPORTING PERIOD COVERED BY THIS REPORT, THE ORGANIZATION MAINTAINED THE HUD PROPERTY BASED SECTION 8 HOUSING ASSISTANCE PAYMENT CONTRACT MAKING ALL 56 UNITS AVAILABLE TO INDIVIDUALS AND FAMILIES WITH INCOMES LESS THAN 50% OF THE AREA MEDIAN INCOME (AMI). LOW-INCOME HOUSING PROPERTY - EXEMPT PURPOSE ACHIEVEMENT 3: THE ORGANIZATION, THE SOLE MEMBER OF THE HCS 312, LLC, OWNS AND OPERATES THE ROBINHOOD APARTMENTS, 69 UNITS OF AFFORDABLE HOUSING IN HARLINGEN, TEXAS, AND DURING THIS REPORTING PERIOD, MAINTAINED A HUD PROPERTY BASED SECTION 8 HOUSING ASSISTANCE PAYMENT CONTRACT MAKING ALL 69 UNITS AVAILABLE TO INDIVIDUALS AND FAMILIES WITH INCOMES LESS THAN 50% OF THE AREA MEDIAN INCOME (AMI). DURING THE PERIOD COVERED BY THIS REPORT, THE ORGANIZATION OPERATED & MAINTAINED A HUD RECOGNIZED NEIGHBORHOOD NETWORKS CENTER (NNC). THE CENTER, IN ADDITION TO A COMPUTER LAB WHICH IS UTILIZED FOR THE AFTER SCHOOL PROGRAM, IS THE SITE OF NUMEROUS PROGRAMS TO BENEFIT THE RESIDENTS. LOW-INCOME HOUSING PROPERTY - EXEMPT PURPOSE ACHIEVEMENT 4: THE ORGANIZATION, THE SOLE MEMBER OF HCS 313, LLC, OWNS AND OPERATES THE NORTH STAR VILLAGE APARTMENTS, 56 UNITS OF AFFORDABLE HOUSING IN HARLINGEN, TEXAS, AND DURING THIS REPORTING PERIOD, MAINTAINED A HUD PROPERTY BASED SECTION 8 HOUSING ASSISTANCE PAYMENT CONTRACT MAKING ALL 56 UNITS AVAILABLE TO INDIVIDUALS AND FAMILIES WITH INCOMES LESS THAN 50% OF THE AREA MEDIAN INCOME (AMI). LOW-INCOME HOUS
FORM 990, PART V, LINE 2A number of employees reported on w-3: 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 EMPLOYERS RESOURCE MANAGEMENT COMPANY, A PROFESSIONAL EMPLOYMENT ORGANIZATION. 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 DELEGATE CONTROL OF MANAGEMENT DUTIES: 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 PROPERTIES INCLUDED IN THE FORM 990.
FORM 990, PART VI, SECTION B, LINE 11 FORM 990 REVIEW: THE EXECUTIVE DIRECTOR IS CHARGED WITH THE TIMELY AND ACCURATE PREPARATION OF THE ANNUAL FORM 990. AN INDEPENDENT CPA FIRM PREPARES A DRAFT OF THE FORM 990. THE ORGANIZATION CHIEF FINANCIAL OFFICER AND CONTROLLER REVIEW THE DRAFT. THE DRAFT IS THEN SUBMITTED TO THE ORGANIZATION FINANCE COMMITTEE FOR REVIEW PRIOR TO PRESENTATION TO THE ORGANIZATION BOARD OF DIRECTORS. UPON ACCEPTANCE BY THE BOARD, THE EXECUTIVE DIRECTOR SIGNS THE FINAL FORM 990 AND IT IS FILED.
FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY: AT THE ANNUAL MEETING OF THE BOARD MEMBERS, ALL MEMBERS 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 DETERMINATION OF COMPENSATION: THE ORGANIZATION BOARD OF DIRECTORS ESTABLISHES A COMPENSATION COMMITTEE ANNUALLY TO REVIEW THE EXECUTIVE DIRECTOR (ED) COMPENSATION. SEE SCHEDULE J, PART I, LINE 3 FOR METHODS THAT ARE USED TO ESTABLISH THE COMPENSATION. WEDGE MANAGEMENT, INC. (WMI) AND NHMC-NATIONAL HOUSING MANAGEMENT CORPORATION (NHMC) ARE RELATED TAXABLE CORPORATIONS THAT PROVIDE PROPERTY MANAGEMENT AND ACCOUNTING SERVICES TO THE ORGANIZATION FOR ITS LOW INCOME HOUSING PROPERTIES. THE ED OF THE ORGANIZATION IS THE CEO OF WMI AND THE PRESIDENT OF NHMC. TOGETHER THE ORGANIZATION, WMI, NHMC, AND TWO ORGANIZATION AFFILIATES PAY THE COMPENSATION AND BENEFITS (C&B) FOR THE ED. M. STEVEN HENDERSON IS THE CHIEF FINANCIAL OFFICER (CFO) FOR THE ORGANIZATION, WMI, AND NHMC. TOGETHER THE ORGANIZATION AND WMI PAY THE COMPENSATION AND BENEFITS (C&B) FOR THE CFO.
FORM 990, PART VI, SECTION C, LINE 19 DISCLOSURE OF ORGANIZATIONAL DOCUMENTS AND POLICY TO PUBLIC: ALL DOCUMENTS ARE AVAILABLE UPON REQUEST. THE ANNUAL FORM 990 IS AVAILABLE ON THE GUIDESTAR WEBSITE.
FORM 990, PART XII, LINE 2C THE ORGANIZATION FINANCE COMMITTEE PROVIDES OVERSIGHT OF THE ANNUAL AUDIT AND SELECTS AN INDEPENDENT CPA FIRM AS AUDITOR. THE EXECUTIVE DIRECTOR (ED) AND CHIEF FINANCIAL OFFICER (CFO) ARE CHARGED WITH THE TIMELY AND ACCURATE PREPARATION OF THE ANNUAL AUDIT. THE CPA FIRM (AUDITORS) PREPARES AN AUDIT REPORT DRAFT AND SUBMITS IT TO THE ORGANIZATION CHIEF FINANCIAL OFFICER AND CONTROLLER FOR REVIEW. THE AUDITORS THEN REVIEW THE DRAFT WITH THE ORGANIZATION FINANCE COMMITTEE PRIOR TO PRESENTATION OF A FINAL AUDIT REPORT AT A REGULARLY SCHEDULED MEETING OF THE ORGANIZATION BOARD OF DIRECTORS. THE ED AND CFO INCLUDE A SIGNED MANAGEMENT LETTER IN THE AUDIT REPORT FOR THE ORGANIZATION. PRIOR TO PRESENTATION AT A BOARD MEETING, THE BOARD RECEIVES A COPY OF THE AUDIT REPORT TO BE ISSUED. THEN AT THE MEETING, THE AUDITORS PRESENT THE AUDIT REPORT FOR BOARD REVIEW AND ACCEPTANCE. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
Election out of special depreciation allowance: Housing and Community Services, Inc. 8610 North New Braunfels, Suite 500 San Antonio, TX 78217-6397 Identification Number: 74-2685268 Tax Year Ended: June 30, 2014 Taxpayer elects under IRC Sec. 168(k)(2)(D)(iii) not to claim the special depreciation allowance for all eligible classes of property placed in service during the tax year ended June 30, 2014.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2013

Additional Data


Software ID:  
Software Version:  
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
MediumBulletComplete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBulletAttach to Form 990. MediumBullet See separate instructions.
MediumBullet Information about Schedule R (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
HOUSING AND COMMUNITY SERVICES INC
 
Employer identification number

74-2685268
Part I
Identification of Disregarded Entities Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Total income


 		(e)
End-of-year assets


 		(f)
Direct controlling
entity
(1) HCS 307 LLC
8610 N NEW BRAUNFELS STE 500
SAN ANTONIO,TX782176397
16-1653475 		LOW-INC HOUSI TX 688,442 2,596,166 NA
 
(2) HCS 308 LLC
8610 N NEW BRAUNFELS STE 500
SAN ANTONIO,TX782176397
84-1645342 		LOW-INC HOUSI TX 466,740 1,580,213 NA
 
(3) HCS 312 LLC
8610 N NEW BRAUNFELS STE 500
SAN ANTONIO,TX782176397
90-0186769 		LOW-INC HOUSI TX 588,946 2,180,034 NA
 
(4) HCS 313 LLC
8610 N NEW BRAUNFELS STE 500
SAN ANTONIO,TX782176397
20-5205336 		LOW-INC HOUSI TX 458,640 2,444,583 NA
 
(5) HCS 314 LLC
8610 N NEW BRAUNFELS STE 500
SAN ANTONIO,TX782176397
30-0420535 		LOW-INC HOUSI TX 1,358,754 4,944,207 NA
 
(6) HCS 401 LLC
8610 N NEW BRAUNFELS STE 500
SAN ANTONIO,TX782176397
74-3182883 		LOW-INC HOUSI TX 409,940 2,036,851 NA
 
(7) HCS 402 LLC
8610 N NEW BRAUNFELS STE 500
SAN ANTONIO,TX782176397
20-0436564 		LOW-INC HOUSI TX 381,496 1,294,947 NA
 
(8) HCS 501 LLC
8610 N NEW BRAUNFELS STE 500
SAN ANTONIO,TX782176397
27-3305258 		LOW-INC HOUSI TX 450,027 3,163,904 NA
 
(9) WOODLAND APARTMENTS GP LLC
8610 N NEW BRAUNFELS STE 500
SAN ANTONIO,TX782176397
26-3660888 		LOW-INC HOUSI TX 815,173 147,681 NA
 
(10) HCS 309 LLC
8610 N NEW BRAUNFELS STE 500
SAN ANTONIO,TX782176397
56-2440313 		LOW-INC HOUSI TX 0 0 TG 110 INC
 
(11) HCS 310 LLC
8610 N NEW BRAUNFELS STE 500
SAN ANTONIO,TX782176397
04-3785725 		LOW-INC HOUSI TX 0 0 TG 110 INC
 
(12) HCS 311 LLC
8610 N NEW BRAUNFELS STE 500
SAN ANTONIO,TX782176397
57-1205746 		LOW-INC HOUSI TX 0 0 TG 110 INC
 
(13) OMOV GP LLC
8610 N NEW BRAUNFELS STE 500
SAN ANTONIO,TX782176397
26-3180174 		LOW-INC HOUSI TX 0 0 TG 102 INC
 
(14) TG 110 LEXINGTON GP LLC
8610 N NEW BRAUNFELS STE 500
SAN ANTONIO,TX782176397
46-1964815 		LOW-INC HOUSI TX 0 0 TG 110 INC
 
Part II
Identification of Related Tax-Exempt Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Exempt Code section


 		(e)
Public charity status
(if section 501(c)(3))

 		(f)
Direct controlling
entity

 		(g)
Section 512(b)(13) controlled entity?
Yes No
(1) TG 102 INC

8610 N NEW BRAUNFELS 500

SAN ANTONIO,TX782176397
74-2699473 		LOW-INC HOUSI TX 501(C)(3) 9 NA
 
 
No
(2) TG 104 INC

8610 N NEW BRAUNFELS 500

SAN ANTONIO,TX782176397
74-2699476 		LOW-INC HOUSI TX 501(C)(3) 9 NA
 
 
No
(3) TG 105 INC

8610 N NEW BRAUNFELS 500

SAN ANTONIO,TX782176397
74-2699477 		LOW-INC HOUSI TX 501(C)(3) 9 NA
 
 
No
(4) TG 106 INC

8610 N NEW BRAUNFELS 500

SAN ANTONIO,TX782176397
74-2699478 		LOW-INC HOUSI TX 501(C)(3) 9 NA
 
 
No
(5) TG 107 INC

8610 N NEW BRAUNFELS 500

SAN ANTONIO,TX782176397
74-2699490 		LOW-INC HOUSI TX 501(C)(3) 9 NA
 
 
No
(6) TG 108 INC

8610 N NEW BRAUNFELS 500

SAN ANTONIO,TX782176397
74-2699491 		LOW-INC HOUSI TX 501(C)(3) 9 NA
 
 
No
(7) TG 109 INC

8610 N NEW BRAUNFELS 500

SAN ANTONIO,TX782176397
74-2699723 		LOW-INC HOUSI TX 501(C)(3) 9 NA
 
 
No
(8) TG 110 INC

8610 N NEW BRAUNFELS 500

SAN ANTONIO,TX782176397
74-2699492 		LOW-INC HOUSI TX 501(C)(3) 9 NA
 
 
No
(9) TG 301 INC

8610 N NEW BRAUNFELS 500

SAN ANTONIO,TX782176397
74-2789886 		LOW-INC HOUSI TX 501(C)(3) 9 NA
 
 
No
(10) TG 302 INC

8610 N NEW BRAUNFELS 500

SAN ANTONIO,TX782176397
74-2939665 		LOW-INC HOUSI TX 501(C)(3) 9 NA
 
 
No
(11) TG 303 INC

8610 N NEW BRAUNFELS 500

SAN ANTONIO,TX782176397
74-2948330 		LOW-INC HOUSI TX 501(C)(3) 9 NA
 
 
No
(12) TG 304 INC

8610 N NEW BRAUNFELS 500

SAN ANTONIO,TX782176397
74-3019775 		LOW-INC HOUSI TX 501(C)(3) 9 NA
 
 
No
(13) TG 305 INC

8610 N NEW BRAUNFELS 500

SAN ANTONIO,TX782176397
74-3019777 		LOW-INC HOUSI TX 501(C)(3) 9 NA
 
 
No
(14) TG 306 INC

8610 N NEW BRAUNFELS 500

SAN ANTONIO,TX782176397
72-1530634 		LOW-INC HOUSI TX 501(C)(3) 9 NA
 
 
No
(15) HCS HOUSTON HOUSE INC

8610 N NEW BRAUNFELS 500

SAN ANTONIO,TX782176397
74-2630744 		LOW-INC HOUSI TX 501(C)(3) 9 NA
 
 
No
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2013
Schedule R (Form 990) 2013
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



 		(b)
Primary activity




 		(c)
Legal
domicile
(state or foreign
country)


 		(d)
Direct controlling
entity



 		(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




 		(g)
Share of end-of-year
assets



 		(h)
Disproprtionate allocations?




 		(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
 		(j)
General or
managing
partner?



 		(k)
Percentage
ownership
Yes No Yes No
(1) 810910 NORTH FRIO STREET LP

8610 N NEW BRAUNFELS 500
SAN ANTONIO,TX782176397
20-2350732 		LOW-INC HOUSING TX 810910 NORTH
  		RELATED 0 0   No     No 0 %
(2) KINGSVILLE LULAC MANOR LP

8610 N NEW BRAUNFELS 500
SAN ANTONIO,TX782176397
71-1036592 		LOW-INC HOUSING TX KINGSVILLE LULA
  		RELATED 0 0   No     No 0 %
(3) WEST DURANGO LP

8610 N NEW BRAUNFELS 500
SAN ANTONIO,TX782176397
33-1187137 		LOW-INC HOUSING TX WEST DURANGO GP
  		RELATED 0 0   No     No 0 %
(4) OMOV LP

8610 N NEW BRAUNFELS 500
SAN ANTONIO,TX782176397
26-3227731 		LOW-INC HOUSING TX OMOV GP LLC
  		RELATED -610,228 23,423,992   No     No 99.990 %
(5) GALAXYHOUSING & COMMUNITY SVCS

8610 N NEW BRAUNFELS 500
SAN ANTONIO,TX782176397
26-0512414 		LOW-INC HOUSING TX NA
  		RELATED 0 990   No   Yes   99.000 %
(6) HCS AMSTAR JOINT VENTURE 1

8610 N NEW BRAUNFELS 500
SAN ANTONIO,TX782176398
32-0246269 		LOW-INC HOUSING TX NA
  		RELATED 0 518,225   No   Yes   99.000 %
(7) CUNNINGHAM MANOR LP

8610 N NEW BRAUNFELS 500
SAN ANTONIO,TX782176399
20-5569818 		LOW-INC HOUSING TX CUNNINGHAM MANO
  		RELATED 0 0   No     No 0 %
(8) MONTABELLA POINTE LTD

8610 N NEW BRAUNFELS 500
SAN ANTONIO,TX782176397
27-1200807 		LOW-INC HOUSING TX HCS MONTABELLA
  		RELATED 0 0   No     No 0 %
(9) GUILD PARK LP

8610 N NEW BRAUNFELS 500
SAN ANTONIO,TX782176397
30-0614465 		LOW-INC HOUSING TX GUILD PARK GP
  		RELATED 0 0   No     No 0 %
(10) TEXAS CHICORY COURT XXV LP

8610 N NEW BRAUNFELS 500
SAN ANTONIO,TX782176398
83-0411868 		LOW-INC HOUSING TX HCS MARSHALL
  		RELATED 0 0   No     No 0 %
(11) CHICORY COURT II LP

8610 N NEW BRAUNFELS 500
SAN ANTONIO,TX782176399
84-1659605 		LOW-INC HOUSING TX HCS MISSION
  		RELATED 0 0   No     No 0 %
(12) WOODSHIRE LP

8610 N NEW BRAUNFELS 500
SAN ANTONIO,TX782176397
33-1038428 		LOW-INC HOUSING TX HCS PORT ROYAL
  		RELATED 0 0   No     No 0 %
(13) THE PALMS AT LEOPARD LTD

8610 N NEW BRAUNFELS 500
SAN ANTONIO,TX782176397
30-0753194 		LOW-INC HOUSING TX THE PALMS AT
  		RELATED 0 0   No     No 0 %
(14) ROBSTOWN VILLAGE LP

8610 N NEW BRAUNFELS 500
SAN ANTONIO,TX782176398
80-0683304 		LOW-INC HOUSING TX ROBSTOWN VILLAG
  		RELATED 0 0   No     No 0 %
(15) HACIENDA SENIOR HOUSING LP

8610 N NEW BRAUNFELS 500
SAN ANTONIO,TX782176399
90-0880062 		LOW-INC HOUSING TX HACIENDA SENIOR
  		RELATED 0 0   No     No 0 %
(16) WCA LP

8611 N NEW BRAUNFELS 500
SAN ANTONIO,TX782176400
37-1714464 		LOW-INC HOUSING TX WCA GP LLC
  		RELATED 0 0   No     No 0.010 %
(17) TG 110 LEXINGTON LP

8612 N NEW BRAUNFELS 500
SAN ANTONIO,TX782176401
35-2468254 		LOW-INC HOUSING TX TG 110 LEXINGTO
  		RELATED 0 0   No     No 0.010 %
Part IV
Identification of Related Organizations Taxable as a Corporation or Trust Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
 		(b)
Primary activity
 		(c)
Legal
domicile
(state or foreign
country)
 		(d)
Direct controlling
entity
 		(e)
Type of entity
(C corp, S corp,
or trust) 		(f)
Share of total income
 		(g)
Share of end-of-year
assets
 		(h)
Percentage
ownership
 		(i)
Section 512(b)(13) controlled entity?
Yes No
(1) WEDGE MANGEMENT INC

8610 N NEW BRAUNFELS 500
SAN ANTONIO,TX782176397
74-2060099 		PROPERTY MGMT TX NA
  		C CORP 23,133 553,718 100.000 %   No
(2) MORTGAGE BANKERS CORPORATION

8610 N NEW BRAUNFELS 500
SAN ANTONIO,TX782176397
74-2253901 		LOW-INC HOUSING TX NA
  		C CORP -1,060 2,826 100.000 %   No
(3) NHMC-NATIONAL HOUSING MANAGEMENT CORP

8610 N NEW BRAUNFELS 500
SAN ANTONIO,TX782176397
74-2633267 		PROPERTY MGMT TX NA
  		C CORP 14,997 25,518 66.670 %   No
(4) 810910 NORTH FRIO STREET GP LLC

8610 N NEW BRAUNFELS 500
SAN ANTONIO,TX782176397
20-2350359 		LOW-INC HOUSING TX NA
  		C CORP -48 1,314 100.000 %   No
(5) KINGSVILLE LULAC MANOR GP LLC

8610 N NEW BRAUNFELS 500
SAN ANTONIO,TX782176397
71-1036590 		LOW-INC HOUSING TX NA
  		C CORP -57 -104 100.000 %   No
(6) WEST DURANGO GP LLC

8610 N NEW BRAUNFELS 500
SAN ANTONIO,TX782176397
33-1187128 		LOW-INC HOUSING TX NA
  		C CORP -24 -47 100.000 %   No
(7) CUNNINGHAM MANOR GP LLC

8610 N NEW BRAUNFELS 500
SAN ANTONIO,TX782176397
20-5569686 		LOW-INC HOUSING TX TG 105 INC
  		C CORP 0 0 0 %   No
(8) HCS MONTABELLA POINTE LLC

8610 N NEW BRAUNFELS 500
SAN ANTONIO,TX782176397
27-1200461 		LOW-INC HOUSING TX NA
  		C CORP -47 882 100.000 %   No
(9) GUILD PARK GP LLC

8610 N NEW BRAUNFELS 500
SAN ANTONIO,TX782176397
30-0614467 		LOW-INC HOUSING TX NA
  		C CORP -48 150,904 100.000 %   No
(10) HCS MARSHALL MEADOWS GP LLC

8610 N NEW BRAUNFELS 500
SAN ANTONIO,TX782176397
45-3623901 		LOW-INC HOUSING TX NA
  		C CORP -38 -128 100.000 %   No
(11) HCS MISSION DEL RIO GP LLC

8610 N NEW BRAUNFELS 500
SAN ANTONIO,TX782176397
45-3624130 		LOW-INC HOUSING TX NA
  		C CORP -52 -770 100.000 %   No
(12) HCS PORT ROYAL GP LLC

8610 N NEW BRAUNFELS 500
SAN ANTONIO,TX782176397
45-3623954 		LOW-INC HOUSING TX NA
  		C CORP -41 -118 100.000 %   No
(13) THE PALMS AT LEOPARD GP LLC

8610 N NEW BRAUNFELS 500
SAN ANTONIO,TX782176397
46-1211407 		LOW-INC HOUSING TX TG 110 INC
  		C CORP 0 0 0 %   No
(14) WCA GP LLC

8610 N NEW BRAUNFELS 500
SAN ANTONIO,TX782176397
46-2028865 		LOW-INC HOUSING TX TG 110 INC
  		C CORP 0 0 0 %   No
Schedule R (Form 990) 2013
Schedule R (Form 990) 2013
Page 3
Part V
Transactions With Related Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest (ii) annuities (iii) royalties or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . .
1a
 
No
b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1b
Yes
 
c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1c
 
No
d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1d
Yes
 
e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1e
 
No
f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1f
 
No
g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1g
 
No
h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1h
 
No
i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1j
 
No
k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . .
1k
 
No
l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . .
1l
Yes
 
m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . .
1m
Yes
 
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . .
1n
Yes
 
o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1o
Yes
 
p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1p
Yes
 
q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1q
 
No
r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1r
 
No
s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1s
Yes
 
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization 		(b)
Transaction
type (a-s) 		(c)
Amount involved 		(d)
Method of determining amount involved





Schedule R (Form 990) 2013
Schedule R (Form 990) 2013
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity 		(b)
Primary activity 		(c)
Legal domicile
(state or foreign
country) 		(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations? 		(f)
Share of total income




 		(g)
Share of
end-of-year
assets 		(h)
Disproprtionate allocations? 		(i)
Code V?UBI
amount in box 20
of Schedule K-1
(Form 1065) 		(j)
General or
managing
partner? 		(k)
Percentage
ownership
Yes No Yes No Yes No






























Schedule R (Form 990) 2013
Schedule R (Form 990) 2013
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R (see instructions).
Return Reference Explanation
Schedule R (Form 990) 2013
Additional Data


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