Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 7,741,634 | 8,919,942 | 7,855,128 | 9,276,538 | 19,245,415 | 53,038,657 |
| 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 | 7,741,634 | 8,919,942 | 7,855,128 | 9,276,538 | 19,245,415 | 53,038,657 |
| 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. | 53,038,657 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 7,741,634 | 8,919,942 | 7,855,128 | 9,276,538 | 19,245,415 | 53,038,657 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 14,363 | 13,376 | 22,140 | 9,784 | 4,739 | 64,402 |
| 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 VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | 53,103,059 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 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 | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| 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. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2020 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2020 |
(iii) Distributable Amount for 2020 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2020 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2020: | ||||
| a From 2015....... | ||||
| b From 2016....... | ||||
| c From 2017....... | ||||
| d From 2018....... | ||||
| e From 2019....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2020 distributable amount | ||||
|
i
Carryover from 2015 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2020 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2020 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2020, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2020. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2021. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2016..... | ||||
| b Excess from 2017..... | ||||
| c Excess from 2018..... | ||||
| d Excess from 2019..... | ||||
| e Excess from 2020..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 10B | AH CAPITAL CAMPAIGN, INC., WAS ORGANIZED ONLY FOR PURPOSE OF RECEIVING AND REMITTING FUNDS FOR ATLANTA HABITAT'S CAPITAL CAMPAIGN AND CONSTRUCTION OF NEW HEADQUARTERS. |
| FORM 990, PART VI, SECTION B, LINE 11B | A FINAL DRAFT OF THE FORM 990 AND FORM 990-T WAS PROVIDED BY THE PRESIDENT & CEO TO THE BOARD OF FINANCE & AUDIT COMMITTEE AND TO THE BOARD OF DIRECTORS FOR THEIR RESPECTIVE REVIEWS PRIOR TO FILING. QUESTIONS AND COMMENTS FROM THESE REVIEWS WERE REVIEWED BY THE PRESIDENT & CEO AND BOARD TREASURER PRIOR TO FILING OF THESE FORMS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION HAS SEPARATE CONFLICT OF INTEREST POLICES FOR ITS VOLUNTEER BOARD MEMBERS AND FOR ITS PAID EMPLOYEES. EACH BOARD MEMBER AND EMPLOYEE REVIEWS THE RESPECTIVE POLICY AND COMPLETES A WRITTEN, SIGNED FORM. BOTH POLICIES PROVIDE THAT ANYONE WITH A POTENTIAL CONFLICT DISCLOSE THE SAME, WHEREUPON A REVIEW WILL BE CONDUCTED TO DETERMINE IF AN ACTUAL CONFLICT EXISTS AND TO DETERMINE WHAT STEPS ARE NEEDED TO ELIMINATE ANY POTENTIAL CONFLICT. UNDER THESE CONFLICT OF INTEREST POLICIES, DIRECTORS AND EMPLOYEES ARE SUBJECT TO REMOVAL OR TERMINATION, RESPECTIVELY, IF AN UNDISCLOSED CONFLICT OCCURS. COMPLETED FORMS ARE REVIEWED BY THE IN-HOUSE COUNSEL, PRESIDENT & CEO, AND THE BOARD CHAIR. IF A POTENTIAL CONFLICT OF INTEREST IS PRESENTED, A REVIEW OF ALL RELEVANT INFORMATION WOULD BE PRESENTED TO THE ENTIRE BOARD, WITH THE BOARD MEMBER OR EMPLOYEE AT ISSUE LEAVING DURING ANY DISCUSSION AND VOTE. THE BOARD CHAIR MAY, IF NECESSARY, APPOINT A DISINTERESTED PERSON OR PERSONS TO INVESTIGATE. THE BOARD WOULD DETERMINE BY A MAJORITY VOTE OF DISINTERESTED BOARD MEMBERS IF THE TRANSACTION OR ARRANGEMENT IN QUESTION IS IN THE ORGANIZATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN ADDITION TO THE AFOREMENTIONED DISCLOSURE AND REVIEW PROCESS, THE ORGANIZATION REQUIRES A COMPETITIVE BIDDING PROCESS FOR WORK PERFORMED BY CONTRACTORS AND MATERIALS PURCHASED FROM SUPPLIERS. THIS PROCESS IS IN PLACE TO ENSURE THAT THE ORGANIZATION OBTAINS THE MOST ADVANTAGEOUS PRICE IN RELATION TO QUALITY. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE CHAIR OF THE BOARD HUMAN RESOURCES COMMITTEE COMPILES AN ANNUAL PERFORMANCE EVALUATION OF THE PRESIDENT & CEO FROM INPUT RECEIVED FROM INDIVIDUAL BOARD MEMBERS. BI-ANNUALLY A COMPENSATION STUDY IS CONDUCTED BY AN OUTSIDE CONSULTANT RETAINED BY THE BOARD THAT PROVIDES INFORMATION ON EXECUTIVE COMPENSATION AT COMPARABLE NON-PROFIT ORGANIZATIONS IN THE AREA. BOARD LEADERSHIP MEMBERS REVIEW THE PERFORMANCE EVALUATION AND COMPENSATION STUDY TOGETHER WITH GOALS THAT HAVE BEEN SET FOR THE YEAR AND FUNDS THAT MIGHT BE AVAILABLE FOR ANY BONUS. USING ALL OF THIS INFORMATION, BOARD LEADERSHIP MEMBERS SET THE PRESIDENT & CEO'S SALARY AND BONUS STRUCTURE FOR THE FOLLOWING YEAR. THE BONUS IS COMPUTED BASED ON FIXED FORMULAS. THE PRESIDENT & CEO APPROVES THE COMPENSATION FOR ALL OTHER EMPLOYEES ANNUALLY. OTHER EMPLOYEE COMPENSATION IS PERIODICALLY COMPARED WITH AVAILABLE DATA FOR NON-PROFIT POSITIONS IN THE ATLANTA AREA BY THE PRESIDENT & CEO AND EXECUTIVE TEAM MEMBERS, AS APPROPRIATE. |
| FORM 990, PART VI, SECTION C, LINE 19 | ANNUAL REPORTS, AUDITED FINANCIAL STATEMENTS, AND IRS FORM 990 ARE KEPT BY THE ATLANTA HABITAT'S VP OF FINANCE AND ACCOUNTING AND MADE AVAILABLE FOR REVIEW UPON REQUEST AS PER IRS AND STATE OF GEORGIA REQUIREMENTS. |
| FORM 990, PART VIII AND PART XI | ATLANTA HABITAT'S NEW HEADQUARTERS AND OPERATING FACILITY IS LOCATED WITHIN A CENSUS TRACT THAT IS ELIGIBLE FOR THE NMTC PROGRAM. IN ORDER TO BENEFIT UNDER THE NMTC PROGRAM, DURING 2012, ATLANTA HABITAT ENTERED INTO A SERIES OF AGREEMENTS AND TRANSACTIONS WITH A CDE AND AN INVESTMENT FUND AFFILIATED WITH A COMMERCIAL BANK. ATLANTA HABITAT FORMED AHCC TO FACILITATE THE TRANSACTION AND IN JANUARY 2020, THE APPLICABLE NOTES RECEIVABLE AND NOTES PAYABLE ASSOCIATED WITH THE 2012 NEW MARKET TAX CREDIT TRANSACTION MATURED. THIS ACTIVITY IS ELIMINATED UPON THE CONSOLIDATED FINANCIAL STATEMENTS. FOR TAX PURPOSES, ATLANTA HABITAT AND AHCC ARE CONSIDERED SEPARATE ENTITIES AND FILE THEIR OWN TAX RETURNS. AS A RESULT OF THESE TRANSACTIONS, PROCEEDS FROM THE NMTC IN THE AMOUNT OF $12,591,636 ARE REPORTED ON ATLANTA HABITAT AS REVENUE FROM AHCC. WITHOUT THESE ADDITIONAL PROCEEDS, ELIMINATED IN CONSOLIDATED FINANCIAL STATEMENTS, ADJUSTED TOTAL REVENUE AND CHANGE IN NET ASSETS ARE AS FOLLOWS: ATLANTA HABITAT REVENUE $ 23,449,192 NMTC CONTRIBUTION AHCC $ (12,591,636) ADJUSTED ATLANTA HABITAT REVENUE $ 10,857,556 ATLANTA HABITAT CHANGE IN NET ASSETS $ 12,844,571 NMTC CONTRIBUTION AHCC $ (12,591,636) ADJUSTED CHANGE IN NET ASSETS $ 252,935 |
| FORM 990, PART X, LINE 8 INVENTORY | 2020 2019 CONSTRUCTION MATERIALS $ 250,693 $ 246,659 LAND HELD FOR FUTURE CON 9,115,586 8,501,888 CONSTRUCTION IN PROGRESS 617,073 758,430 COMPLETED HOME INVENTORY 20,619,660 17,442,835 TOTAL 30,603,012 26,949,812 |
| FORM 990, PART XII, LINE 2C | THE AUDITORS PREVIOUSLY SELECTED CONTINUED AS AUDITORS THIS YEAR. THE AUDIT OVERSIGHT PROCESS DID NOT CHANGE. |
| Software ID: | |
| Software Version: |