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) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 2,370,917 | 3,627,197 | 2,287,715 | 2,295,316 | 2,899,833 | 13,480,978 |
| 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 | 2,370,917 | 3,627,197 | 2,287,715 | 2,295,316 | 2,899,833 | 13,480,978 |
| 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. | 13,480,978 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 2,370,917 | 3,627,197 | 2,287,715 | 2,295,316 | 2,899,833 | 13,480,978 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 184,421 | 127,071 | 180,844 | 179,298 | 252,775 | 924,409 |
| 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 | 14,405,387 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (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) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (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): |
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| 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 1-1/2% 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 .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 | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2019 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2019 |
(iii) Distributable Amount for 2019 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2019 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 2019: | ||||
| a From 2014....... | ||||
| b From 2015....... | ||||
| c From 2016....... | ||||
| d From 2017....... | ||||
| e From 2018....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2019 distributable amount | ||||
|
i
Carryover from 2014 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2019 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2019 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2019, 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 2019. 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 2020. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2015..... | ||||
| b Excess from 2016..... | ||||
| c Excess from 2017..... | ||||
| d Excess from 2018..... | ||||
| e Excess from 2019..... | ||||
| 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 I, LINE 1 | TO DEVELOP AND SUPPORT THRIVING, STABLE COMMUNITIES IN NEIGHBORHOODS WITH A SUBSTANTIAL JEWISH POPULATION. |
| FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION | TO DEVELOP AND SUPPORT THRIVING, STABLE COMMUNITITES IN NEIGHBORHOODS WITH A SUBSTANTIAL JEWISH POPULATION. CHAI ACCOMPLISHES ITS MISSION BY DEVELOPING AND MANAGING AFFORDABLE RENTAL HOUSING, REHABILITATING HOUSING AND PROVIDING SUPPORTING REPAIR SERVICES, PROMOTING HOMEOWNERSHIP AND PROVIDING LOANS TO PURCHASE AND UPGRADE HOMES, PROVIDING SERVICES TO THE MOST VULNERABLE POPULATIONS IN THE TARGET AREAS AND SUPPORTING NEIGHBORHOOD DEVELOPMENT. |
| FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS: | CHAI ASSET MANAGEMENT PROGRAM PROVIDES OVERSIGHT OF THE FISCAL AND TENANT MANAGEMENT OF 15 AFFORDABLE SENIOR HOUSING PROJECTS WITH 1,603 UNITS, ONE ASSISTED LIVING FACILITY WITH 36 UNITS, AN AFFORDABLE MULTIFAMILY COMMUNITY WITH 16 UNITS AND SIX SCATTERED-SITE HOUSES FOR INDIVIDUALS WITH SPECIAL NEEDS. CHAI IS THE GENERAL PARTNER OF 7 PROJECTS THAT ARE OWNED BY FOR-PROFIT LIMITED PARTNERSHIPS WHERE WE ARE ELIGIBLE TO RECEIVE MANAGEMENT FEES AND LIMITED SURPLUS CASH DISTRIBUTIONS. THE OTHER 9 PROJECTS ARE OWNED BY NON-PROFIT CORPORATIONS THAT ARE SUBSIDIARIES OF CHAI FROM WHICH NO CASH CAN BE DISTRIBUTED TO THE OWNERS. CHAI HAS AN AGREEMENT WITH EDGEWOOD MANAGEMENT CORPORATION, AN UNRELATED MANAGEMENT COMPANY, TO FORM A PARTNERSHIP, COMMUNITY LIFE MANAGEMENT LLC, FOR THE ONSITE MANAGEMENT OF ALL OF ITS HOUSING COMMUNITIES, EDGEWOOD IS THE MANAGING PARTNER OF COMMUNITY LIFE MANAGEMENT, LLC WITH 51% INTEREST AND CHAI HAS 49% INTEREST, WITH NET PROFITS SHARED ACCORDINGLY |
| FORM 990, PART III, LINE 4B, PROGRAM SERVICE ACCOMPLISHMENTS: | SENIOR HOME REPAIR PROMOTES INDEPENDENT LIVING BY PROVIDING HOME REPAIR AND MAINTENANCE SERVICES TO SENIORS WHO LACK THE RESOURCES TO MAINTAIN THEIR OWN HOMES, WHILE SIMULTANEOUSLY PRESERVING THE QUALITY OF THE HOUSING STOCK CHAI'S GENERAL SERVICE AREA OF NORTHWEST BALTIMORE CITY AND PIKESVILLE. SENIOR HOME BENEFITS COORDINATION COMPREHENSIVELY ASSISTS VULNERABLE SENIORS AND INDIVIDUALS WITH DISABILITIES- TO MAINTAIN INDEPENDENCE AND SAFETY IN THEIR HOMES. SERVICES SUCH AS ADVOCACY, REFERRALS, EDUCATION, EMERGENCY ASSISTANCE, APPLICATION COMPLETION, ASSISTIVE DEVICES AND HOME SAFETY ASSESSMENTS ARE PROVIDED. NORTHWEST NEIGHBORS CONNECTING ("NNC") IS A "VILLAGE" OF INTERDEPENDENT, DIVERSE, CARING INDIVIDUALS WHO COME TOGETHER TO CREATE A SUPPORTIVE COMMUNITY. NNC HAS APPROXIMATELY 120 DUES-PAYING MEMBERS. CHAIWAY IS A VOLUNTEER-POWERED TRANSPORTATION PROGRAM THAT PROVIDES FREE DOOR-TO-DOOR TRANSPORTATION TO OLDER ADULTS LIVING IN CHAI'S SERVICE AREA. |
| FORM 990, PART III, LINE 4C, PROGRAM SERVICE ACCOMPLISHMENTS: | THE HOMEOWNERSHIP SERVICES PROGRAM WAS ESTABLISHED IN 1983 TO PROMOTE INVESTMENT AND PRESERVE THE NORTHERN PARK HEIGHTS AREA AS A STABLE AND DIVERSE NEIGHBORHOOD. CHAI'S HOMEOWNERSHIP PROMOTION PROGRAM PROVIDES HOMEBUYER AND FORECLOSURE COUNSELING, INTEREST-FREE LOANS, REFERRALS, HOMEBUYER WORKSHOPS AND RENOVATION PROJECT MANAGEMENT TO LOW, MIDDLE AND MEDIAN INCOME FIRST TIME HOMEBUYERS AND EXISTING HOMEOWNERS EVERY YEAR, CHAI SERVES HUNDREDS OF RESIDENTS OF BALTIMORE CITY WITH WORKSHOPS AND COUNSELING AND PROVIDES HUNDREDS OF THOUSANDS OF DOLLARS IN LOANS TO NEW AND EXISTING HOMEOWNERS. COMMUNITY ORGANIZING FACILITATES THE DEVELOPMENT OF RESIDENTS TO BECOME AGENTS OF CHANGE ON SHARED ISSUES IN THEIR COMMUNITIES, AND INCREASING THE STABILITY OF THE NEIGHBORHOOD THROUGH INCREASED ENGAGEMENT. COMMUNITY ORGANIZING ALSO CONNECTS RESIDENTS TO THE MYRIAD OF SERVICES CHAI PROVIDES. EFFORTS INCREASE CURB APPEAL, IMPROVE THE ENVIRONMENT, AND INCREASE THE SHARED SENSE OF PRIDE, OWNERSHIP AND CONNECTEDNESS OF NEIGHBORS THROUGHOUT CHAI'S GENERAL SERVICE AREA. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS REVIEWED BY MANAGEMENT AND THE FINANCE COMMITTEE. THE ENTIRE BOARD RECEIVES A COPY PRIOR TO FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | ANY CONFLICTS OF INTEREST BROUGHT TO THE ATTENTION OF MANAGEMENT ARE REVIEWED TO SEE IF A CONFLICT EXISTS. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE ELECTED OFFICERS OF THE BOARD OF DIRECTORS SERVE AS VOLUNTEERS WITH NO COMPENSATION. THE BOARD APPOINTS THE CHIEF EXECUTIVE OFFICER AND SETS HIS OR HER COMPENSATION. THERE WAS NO TURNOVER IN THIS POSITION IN THE PAST YEAR. THE CHIEF EXECUTIVE OFFICER RECEIVED A COST OF LIVING INCREASE THAT WAS THE SAME PERCENTAGE AS OTHER EMPLOYEES OF THE ORGANIZATION. AT THE TIME THE CHIEF EXECUTIVE OFFICER WAS INITIALLY HIRED, THE RESPONSIBLE MEMBERS OF THE BOARD OF DIRECTORS CONSULTED WITH THE ASSOCIATED: JEWISH COMMUNITY FEDERATION OF BALTIMORE ON SETTING AN APPROPRIATE SALARY THAT WAS COMMENSURATE WITH THE POSITION'S DUTIES AND RESPONSIBILITIES AND WITHIN A RELEVANT RANGE OF OTHER AGENCIES AND ORGANIZATIONS OF THE ASSOCIATED. THE CHIEF EXECUTIVE OFFICER (CEO) IS RESPONSIBLE FOR HIRING OTHER EXECUTIVES AND TOP MANAGEMENT OFFICIALS. WHEN THERE IS TURNOVER IN A TOP MANAGEMENT POSITION, THE CEO UTILIZES ONE OR MORE SALARY SURVEYS AND OTHER INFORMATION ABOUT SIMILAR POSITIONS (IF SUCH SIMILAR POSITIONS EXIST) AT AGENCIES AND ORGANIZATIONS OF THE ASSOCIATED TO DETERMINE AN APPROPRIATE LEVEL OF COMPENSATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS AND POLICIES ARE AVAILABLE UPON REQUEST DURING NORMAL BUSINESS HOURS. |
| Software ID: | |
| Software Version: |