TY 2022 Form 990

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," on 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

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2021

Open to Public Inspection

Name of the organization

SAWKAW INC

Employer identification number

38-2527481

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.

		(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........

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? ............

Yes No

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? ...................................

Yes No

Part II

Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

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.


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 7/25/06, and not on a historic structure listed in the National Register ...	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year SchDMd Bullet

Number of states where property subject to conservation easement is located SchDMd Bullet

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet

Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet

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)? .............................

Yes No

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" on Form 990, Part IV, line 8.

If the organization elected, as permitted under FASB 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.

If the organization elected, as permitted under FASB 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)

Revenue included on Form 990, Part VIII, line 1 ......................... SchDMd Bullet

(ii)

Assets included in Form 990, Part X ............................... SchDMd Bullet

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 FASB ASC 958 relating to these items:

Revenue included on Form 990, Part VIII, line 1 .......................... SchDMd Bullet

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) 2021

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

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):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

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?...

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No


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

Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...

Yes No

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" on Form 990, Part IV, line 10.

		(a) Current year	(b) Prior year	(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 ......

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment SchDMd Bullet

Permanent endowment SchDMd Bullet

Term endowment SchDMd Bullet

The percentages on lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) Unrelated organizations .................

3a(i)

(ii) Related organizations .................

3a(ii)

If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........

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" on 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 .....	173,717		173,717
b	Buildings ....	1,230,793	907,359	323,434
c	Leasehold improvements
d	Equipment ....	279,821	279,821	0
e	Other .....	29,145	8,258	20,887
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				518,038

Schedule D (Form 990) 2021

Page 3

Part VII

Investments - Other Securities.
Complete if the organization answered "Yes" on 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)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

Part VIII

Investments - Program Related. Complete if the organization answered 'Yes' on 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)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........

Part X

Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	13,092
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) 2021

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......		1	359,159
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) 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	0
3	Subtract line 2e from line 1..................		3	359,159
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	0
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......		5	359,159

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........		1	358,051
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	0
3	Subtract line 2e from line 1...................		3	358,051
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	0
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......		5	358,051

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
PART X, LINE 2:	THE INTERNAL REVENUE SERVICE HAS RULED THAT SAWKAW, INC. IS EXEMPT FROM FEDERAL INCOME TAXES BECAUSE IT IS AN ORGANIZATION DESCRIBED UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE. TAX POSITIONS TAKEN ARE ASSESSED FOR UNCERTAINTY AND A PROVISION MAY BE RECORDED IF A TAX POSITION IS NOT LIKELY TO BE SUTAINED UPON EXAMINATION. IN ADDITION, THE PROJECT IS EXEMPT FROM PROPERTY TAXES UNDER MICHIGAN GENERAL PROPERTY TAX CODE.

Return Reference

Explanation

PART X, LINE 2:

THE INTERNAL REVENUE SERVICE HAS RULED THAT SAWKAW, INC. IS EXEMPT FROM FEDERAL INCOME TAXES BECAUSE IT IS AN ORGANIZATION DESCRIBED UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE. TAX POSITIONS TAKEN ARE ASSESSED FOR UNCERTAINTY AND A PROVISION MAY BE RECORDED IF A TAX POSITION IS NOT LIKELY TO BE SUTAINED UPON EXAMINATION. IN ADDITION, THE PROJECT IS EXEMPT FROM PROPERTY TAXES UNDER MICHIGAN GENERAL PROPERTY TAX CODE.

Schedule D (Form 990) 2021

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE O
(Form 990)

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 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2021

Open to Public
Inspection

Name of the organization

SAWKAW INC

Employer identification number

38-2527481

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 3	SAWKAW INC. CONTRACTS WITH DWELLING PLACE OF GRAND RAPIDS FOR MANAGEMENT OF THE PROPERTY'S OPERATIONS AND FINANCES.
FORM 990, PART VI, SECTION A, LINE 7A	BOARD MEMBERS OF DWELLING PLACE ARE CAPABLE OF ELECTING MEMBERS TO SAWKAW'S BOARD.
FORM 990, PART VI, SECTION B, LINE 11B	DRAFT FORM 990 IS REVIEWED AND APPROVED FOR FILING BY THE SAWKAW BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 12C	BOARD MEMBERS FILL OUT A FORM ANNUALLY. IF CONFLICT EXISTS, THE MEMBER ABSTAINS FROM ANY RELATED VOTES.
FORM 990, PART VI, SECTION C, LINE 19	UPON REQUEST, THE ORGANIZATION WILL MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
PART XII, LINE 2C:AUDIT OVERSIGHT	THE BOARD OF DIRECTORS APROVES THE AUDITED FINANCIAL STATEMENTS. NO CHANGE IN THIS PROCESS FROM THE PRIOR YEAR.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) 2021

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE R
(Form 990)

Department of the Treasury
Internal Revenue Service

Related Organizations and Unrelated Partnerships

Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBullet

Attach to Form 990.
MediumBullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2021

Open to Public Inspection

Name of the organization

SAWKAW INC

Employer identification number

38-2527481

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

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?
(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	Yes	No
(1)DWELLING PLACE OF GRAND RAPIDS NONPROFIT HOUSING CORPORATION 101 SHELDON BLVD SE GRAND RAPIDS,MI495034262 38-2313832	PROVIDING SUPPORT SERVICES AND REVITALIZING NEIGHBORHOODS	MI	501(C)(3)	LINE 7	DWELLING PLACE OF GRAND RAPIDS NONPROFIT HOUSING CORPORATION		No
(2)HEARTSIDE NONPROFIT HOUSING CORPORATION 101 SHELDON BLVD SE GRAND RAPIDS,MI495034262 38-2600226	DEVELOP AND OPERATE RESIDENTAL FOR LOWER INCOME INDIVIDUALS	MI	501(C)(3)	LINE 7	DWELLING PLACE OF GRAND RAPIDS NONPROFIT HOUSING CORPORATION		No
(3)DWELLING PLACE FOUNDATION 101 SHELDON BLVD SE GRAND RAPIDS,MI495034262 20-2584283	COLLECT ENDOWMENT CONTRIBUTIONS TO SUPPORT DWELLING PLACE OF GRAND RAPIDS	MI	501(C)(3)	LINE 7	DWELLING PLACE OF GRAND RAPIDS NONPROFIT HOUSING CORPORATION		No
(4)DWELLING PLACE REGIONAL COMMUNITY LAND TRUST 101 SHELDON BLVD SE GRAND RAPIDS,MI495034262 85-1916187	TO CREATE AND PRESERVE SUPPLY OF AFFORDABLE HOMES FOR LOW-INCOME HOUSEHOLDS	MI	501(C)(3)	LINE 7	DWELLING PLACE OF GRAND RAPIDS NONPROFIT HOUSING CORPORATION		No
(5)ELMDALE APARTMENTS NONPROFIT HOUSING CORPORATION 101 SHELDON BLVD SE GRAND RAPIDS,MI495034262 20-0363774	TO PROVIDE AFFORDABLE HOUSING FOR LOW TO MIDDLE INCOME INDIVIDUALS	MI	501(C)(3)	LINE 7	DWELLING PLACE OF GRAND RAPIDS NONPROFIT HOUSING CORPORATION		No

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50135Y

Schedule R (Form 990) 2021

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
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity		(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No	(k) Percentage ownership
(1) GRANDVILLE HEARTSIDE LIMITED DIVIDEND HOUSING ASSOCIATION LP 101 SHELDON BLVD SE STE 2 GRAND RAPIDS,MI495034262 38-3351141	LOW INCOME HOUSING	MI	GRANDVILLE HEARTSIDE NONPROFIT HOUSING CORPORATION	RELATED				No			No
(2) NEW HOPE HOMES LIMITED DIVIDEND HOUSING ASSOCIATION LIMITED PARTNERSHIP 101 SHELDON BLVD SE STE 2 GRAND RAPIDS,MI495034262 38-3266358	LOW INCOME HOUSING	MI	NEW HOPE HOMES NONPROFIT HOUSING CORPORATION	RELATED				No			No
(3) DWELLING PLACE RURAL LIMITED HOUSING ASSOCIATION LIMITED PARTNERSHIP 101 SHELDON BLVD SE STE 2 GRAND RAPIDS,MI495034262 38-3543345	LOW INCOME HOUSING	MI	DWELLING PLACE RURAL NONPROFIT HOUSING CORPORATION	RELATED				No			No
(4) HARVEST HILL LIMITED DIVIDEND HOUSING ASSOCIATION LIMITED PARTNERSHIP 101 SHELDON BLVD SE STE 2 GRAND RAPIDS,MI495034262 37-1422254	LOW INCOME HOUSING	MI	DWELLING PLACE RURAL NONPROFIT HOUSING CORPORATION	RELATED				No			No
(5) WHITEHALL DP LIMITED PARTNERSHIP 101 SHELDON BLVD SE STE 2 GRAND RAPIDS,MI495034262 38-0790731	LOW INCOME HOUSING	MI	DWELLING PLACE RURAL NONPROFIT HOUSING CORPORATION	RELATED				No			No
(6) KELSEY LIMITED DIVIDEND HOUSING ASSOCIATION LIMITED PARTNERSHIP 101 SHELDON BLVD SE STE 2 GRAND RAPIDS,MI495034262 20-0567199	LOW INCOME HOUSING	MI	KELSEY NONPROFIT HOUSING CORPORATION	RELATED				No			No
(7) 44 IONIA LIMITED DIVIDEND HOUSING ASSOCIATION LIMITED PARTNERSHIP 101 SHELDON BLVD SE STE 2 GRAND RAPIDS,MI495034262 20-1968469	LOW INCOME HOUSING	MI	HEARTSIDE NONPROFIT HOUSING CORPORATION	RELATED				No			No
(8) KBC LIMITED DIVIDEND HOUSING ASSOCIATION LIMITED PARTNERSHIP 101 SHELDON BLVD SE STE 2 GRAND RAPIDS,MI495034262 20-1356080	LOW INCOME HOUSING	MI	KBC NONPROFIT HOUSING CORPORATION	RELATED				No			No
(9) BRIDGE STREET LIMITED DIVIDEND HOUSING ASSOCIATION LIMITED PARTNERSHIP 101 SHELDON BLVD SE STE 2 GRAND RAPIDS,MI495034262 26-3068199	LOW INCOME HOUSING	MI	BRIDGE STREET NONPROFIT HOUSING CORPORATION	RELATED				No			No
(10) GOODRICH LIMITED DIVIDEND HOUSING ASSOCIATION LIMITED PARTNERSHIP 101 SHELDON BLVD SE STE 2 GRAND RAPIDS,MI495034262 26-0437947	LOW INCOME HOUSING	MI	GOODRICH NONPROFIT HOUSING CORPORATION	RELATED				No			No
(11) LIBERTY LIMITED DIVIDEND HOUSING ASSOCIATION LIMITED PARTNERSHIP 101 SHELDON BLVD SE STE 2 GRAND RAPIDS,MI495034262 20-5435606	LOW INCOME HOUSING	MI	LIBERTY NONPROFIT HOUSING CORPORATION	RELATED				No			No
(12) HALL STREET LIMITED DIVIDEND HOUSING ASSOCIATION LIMITED PARTNERSHIP 101 SHELDON BLVD SE STE 2 GRAND RAPIDS,MI495034262 26-3068360	LOW INCOME HOUSING	MI	HALL STREET NONPROFIT HOUSING CORPORATION	RELATED				No			No
(13) HERKIMER APARTMENTS LIMITED DIVIDEND HOUSING ASSOCIATION 101 SHELDON BLVD SE STE 2 GRAND RAPIDS,MI495034262 61-1675056	LOW INCOME HOUSING	MI	HERKIMER APARTMENTS NONPROFIT HOUSING CORPORATION	RELATED				No			No
(14) HERKIMER COMMERCE LIMITED DIVIDEND HOUSING ASSOCIATION 101 SHELDON BLVD SE STE 2 GRAND RAPIDS,MI495034262 38-3866828	LOW INCOME HOUSING	MI	HERKIMER APARTMENTS NONPROFIT HOUSING CORPORATION	RELATED				No			No
(15) LCH36 LIMITED DIVIDEND HOUSING ASSOCIATION LIMITED PARTNERSHIP 101 SHELDON BLVD SE STE 2 GRAND RAPIDS,MI495034262 47-3197663	LOW INCOME HOUSING	MI	LCH36 NONPROFIT HOUSING CORPORATION	RELATED				No			No
(16) ROOSEVELT LIMITED DIVIDEND HOUSING ASSOCIATION LIMITED PARTNERHIP 101 SHELDON BLVD SE STE 2 GRAND RAPIDS,MI495034262 47-3183823	LOW INCOME HOUSING	MI	ROOSEVELT NONPROFIT HOUSING CORPORATION	RELATED				No			No
(17) PINE AVENUE LIMITED DIVIDEND HOUSING ASSOICATION 101 SHELDON BLVD SE STE 2 GRAND RAPIDS,MI495034262 82-0895465	LOW INCOME HOUSING	MI	PINE AVENUE NONPROFIT HOUSING CORPORATION	RELATED				No			No
(18) HPFH LIMITED DIVIDEND HOUSING ASSOCIATION 101 SHELDON BLVD SE STE 2 GRAND RAPIDS,MI495034262 61-1801957	LOW INCOME HOUSING	MI	HPFH NONPROFIT HOUSING CORPORATION	RELATED				No			No
(19) PLAZA FRANKLIN LIMITED DIVIDEND HOUSING ASSOCIATION 101 SHELDON BLVD SE STE 2 GRAND RAPIDS,MI495034262 82-4154099	LOW INCOME HOUSING	MI	DP FRANKLIN LLC	RELATED				No			No
(20) PLAZA GRANDVILLE LIMITED DIVIDEND HOUSING ASSOCIATION 101 SHELDON BLVD SE STE 2 GRAND RAPIDS,MI495034262 82-4182476	LOW INCOME HOUSING	MI	DP GRANDVILLE LLC	RELATED				No			No
(21) FERGUSON APARTMENTS LIMITED DIVIDEND HOUSING ASSOCIATION 101 SHELDON BLVD SE STE 2 GRAND RAPIDS,MI495034262 61-1898460	LOW INCOME HOUSING	MI	NEW FERGUSON LLC	RELATED				No			No

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?
(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	Yes	No
(1) SHELDON- WESTON INC 101 SHELDON BLVD STE 2 GRAND RAPIDS,MI495034262 38-3364624	LOW INCOME HOUSING	MI	N/A	C					No
(2) DP RURAL NPHC 101 SHELDON BLVD STE 2 GRAND RAPIDS,MI495034262 38-3543206	LOW INCOME HOUSING	MI	N/A	C					No
(3) KELSEY NPHC 101 SHELDON BLVD STE 2 GRAND RAPIDS,MI495034262 20-0566789	LOW INCOME HOUSING	MI	N/A	C					No
(4) KBC NPHC 101 SHELDON BLVD STE 2 GRAND RAPIDS,MI495034262 20-1355857	LOW INCOME HOUSING	MI	N/A	C					No
(5) BRIDGE STREET NPHC 101 SHELDON BLVD STE 2 GRAND RAPIDS,MI495034262 26-3068078	LOW INCOME HOUSING	MI	N/A	C					No
(6) GOODRICH NPHC 101 SHELDON BLVD STE 2 GRAND RAPIDS,MI495034262 27-0575514	LOW INCOME HOUSING	MI	N/A	C					No
(7) LIBERTY NPHC 101 SHELDON BLVD STE 2 GRAND RAPIDS,MI495034262 20-5412079	LOW INCOME HOUSING	MI	N/A	C					No
(8) HALL STREET NPHC 101 SHELDON BLVD STE 2 GRAND RAPIDS,MI495034262 26-3068286	LOW INCOME HOUSING	MI	N/A	C					No
(9) HERKIMER APARTMENTS NPHC 101 SHELDON BLVD STE 2 GRAND RAPIDS,MI495034262 45-4429764	LOW INCOME HOUSING	MI	N/A	C					No
(10) LCH36 NPHC 101 SHELDON BLVD STE 2 GRAND RAPIDS,MI495034262 47-3184370	LOW INCOME HOUSING	MI	N/A	C					No
(11) ROOSEVELT NPHC 101 SHELDON BLVD STE 2 GRAND RAPIDS,MI495034262 47-3172351	LOW INCOME HOUSING	MI	N/A	C					No
(12) PINE AVENUE NPHC 101 SHELDON BLVD STE 2 GRAND RAPIDS,MI495034262 82-0884418	LOW INCOME HOUSING	MI	N/A	C					No
(13) HPFH NPHC 101 SHELDON BLVD STE 2 GRAND RAPIDS,MI495034262 81-3534807	LOW INCOME HOUSING	MI	N/A	C					No
(14) DP FRANKLIN LLC 101 SHELDON BLVD STE 2 GRAND RAPIDS,MI495034262 82-4127829	LOW INCOME HOUSING	MI	N/A	C					No
(15) DP GRANDVILLE LLC 101 SHELDON BLVD STE 2 GRAND RAPIDS,MI495034262 82-4154443	LOW INCOME HOUSING	MI	N/A	C					No
(16) HERKIMER CONDOMINIUM ASSOCIATION 101 SHELDON BLVD STE 2 GRAND RAPIDS,MI495034262 47-3260791	LOW INCOME HOUSING	MI	N/A	C					No
(17) MARTINEAU CONDOMINIUM ASSOCIATION 101 SHELDON BLVD STE 2 GRAND RAPIDS,MI495034262 47-3412870	LOW INCOME HOUSING	MI	N/A	C					No
(18) ROOSEVELT CONDOMINIUM ASSOCIATION 101 SHELDON BLVD STE 2 GRAND RAPIDS,MI495034262 47-5510981	LOW INCOME HOUSING	MI	N/A	C					No
(19) 101 SHELDON CONDOMINIUM ASSOCIATION 101 SHELDON BLVD STE 2 GRAND RAPIDS,MI495034262 27-0936214	LOW INCOME HOUSING	MI	N/A	C					No
(20) NEW FERGUSON LLC 101 SHELDON BLVD STE 2 GRAND RAPIDS,MI495034262 83-1435080	LOW INCOME HOUSING	MI	N/A	C					No
(21) FERGUSON CONDOMINIUM ASSOCIATION 101 SHELDON BLVD STE 2 GRAND RAPIDS,MI495034262 80-2333500	LOW INCOME HOUSING	MI	N/A	C					No
(22) MARTINEAU 106 CLT CONDOMINIUM ASSOCIATION 101 SHELDON BLVD STE 2 GRAND RAPIDS,MI495034262 87-3927298	LOW INCOME HOUSING	MI	N/A	C					No
(23) MARTINEAU 120 CLT CONDOMINIUM ASSOCIATION 101 SHELDON BLVD STE 2 GRAND RAPIDS,MI495034262 87-3906147	LOW INCOME HOUSING	MI	N/A	C					No
(24) PLAZA GRANDVILLE CONDOMINIUM ASSOCIATION 101 SHELDON BLVD STE 2 GRAND RAPIDS,MI495034262 86-3212310	LOW INCOME HOUSING	MI	N/A	C					No

Schedule R (Form 990) 2021

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

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 .....................

b Gift, grant, or capital contribution to related organization(s) ............................

c Gift, grant, or capital contribution from related organization(s) ............................

d Loans or loan guarantees to or for related organization(s) ............................

e Loans or loan guarantees by related organization(s) ............................

f Dividends from related organization(s) ............................

g Sale of assets to related organization(s) ............................

h Purchase of assets from related organization(s) ............................

i Exchange of assets with related organization(s) ............................

j Lease of facilities, equipment, or other assets to related organization(s) .......................

k Lease of facilities, equipment, or other assets from related organization(s) ......................

l Performance of services or membership or fundraising solicitations for related organization(s) .....................

m Performance of services or membership or fundraising solicitations by related organization(s) .................

Yes

n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................

o Sharing of paid employees with related organization(s) ............................

p Reimbursement paid to related organization(s) for expenses ............................

q Reimbursement paid by related organization(s) for expenses ............................

r Other transfer of cash or property to related organization(s) ............................

s Other transfer of cash or property from related organization(s) ............................

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) 2021

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)	(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
(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	Yes	No	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No	(k) Percentage ownership

Schedule R (Form 990) 2021

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) 2021

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: TO PROVIDE AFFORDABLE HOUSING FOR ELDERLY AND DISABLED INDIVIDUALS.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	5
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	5
5	Total number of individuals employed in calendar year 2021 (Part V, line 2a) ......	5	0
6	Total number of volunteers (estimate if necessary) .............	6	0
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	0	0
9	Program service revenue (Part VIII, line 2g) .........	361,536	358,872
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	148	162
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	307	125
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	361,991	359,159
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)	0	0
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	297,644	358,051
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	297,644	358,051
19	Revenue less expenses. Subtract line 18 from line 12.......	64,347	1,108
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	1,037,861	1,033,017
21	Total liabilities (Part X, line 26).............	1,147,604	1,141,652
22	Net assets or fund balances. Subtract line 21 from line 20.....	-109,743	-108,635

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 308,068 including grants of $ ) (Revenue $ 358,997 )
	SAWKAW, INC. PROVIDES RESIDENTIAL HOUSING FOR ELDERLY AND DISABLED INDIVIDUALS.

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 expenses308,068

(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/1099-NEC)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and title
(1) RICHARD ORTEGA...................................................................... DIRECTOR	0.30 .................	X		0	0	0
(2) TOM ERDALL...................................................................... PRESIDENT	0.30 .................	X	X	0	0	0
(3) RENEE WILLIAMS...................................................................... DIRECTOR	0.30 .................	X		0	0	0
(4) JUAN DANIEL CASTRO...................................................................... TREASURER	0.30 .................	X	X	0	0	0
(5) LARRY TITLEY...................................................................... SECRETARY	0.30 .................	X	X	0	0	0

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)...........	0	0	0

(A) Name and business address	(B) Description of services	(C) Compensation





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 0

1a	Federated campaigns..	1a
b	Membership dues..	1b
c	Fundraising events..	1c
d	Related organizations	1d
e	Government grants (contributions)	1e

f	All other contributions, gifts, grants, and similar amounts not included above	1f

g	Noncash contributions included in lines 1a - 1f:$	1g

h Total. Add lines 1a-1f.......

		Business Code
2a	RENTAL REVENUE	531110	358,872	358,872
b
c
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		358,872

3 Investment income (including dividends, interest, and othersimilar amounts) ......			162			162
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
		(ii) Personal	(i) Real
6a	Gross rents			6a
b	Less: rental expenses			6b
c	Rental income or (loss)			6c
d	Net rental income or (loss).......
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory			7a
b	Less: cost or other basis and sales expenses			7b
c	Gain or (loss)			7c
d	Net gain or (loss).........
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..
Business Code			Miscellaneous Revenue
11a	LAUNDRY REVENUE		531390	98	98
b	OTHER RENTAL INCOME		531390	27	27
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			125
12	Total revenue. See instructions.....			359,159	358,997	0	162

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......
10	Payroll taxes ...........
11	Fees for services (non-employees):
a	Management ......	24,395		24,395
b	Legal .........	452		452
c	Accounting ...........	11,308		11,308
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	8,858	680	8,178
12	Advertising and promotion ....	2,041	2,041
13	Office expenses .......	3,052	3,052
14	Information technology ......
15	Royalties ..
16	Occupancy ...........	64,299	64,299
17	Travel ............
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....
20	Interest ...........	42,818	42,818
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	33,955	33,955
23	Insurance ...	21,833	21,833
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	MAINTENANCE	84,136	84,136
b	CONTRACTUAL SERVICES	53,714	53,714
c	RENT FREE UNIT	5,650		5,650
d	BAD DEBT	1,540	1,540
e	All other expenses
25	Total functional expenses. Add lines 1 through 24e	358,051	308,068	49,983	0
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 if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			27,733	1	11,944
2	Savings and temporary cash investments .........			449,042	2	488,071
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............			264	4	3,917
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6
7	Notes and loans receivable, net ...........				7
8	Inventories for sale or use ............				8
9	Prepaid expenses and deferred charges ......			8,829	9	11,047
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	1,713,476
b	Less: accumulated depreciation	10b	1,195,438	551,993	10c	518,038
11	Investments—publicly traded securities .				11
12	Investments—other securities. See Part IV, line 11 .....				12
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........				15
16	Total assets. Add lines 1 through 15 (must equal line 33)...			1,037,861	16	1,033,017

17	Accounts payable and accrued expenses .....	29,045	17	58,898
18	Grants payable ...		18
19	Deferred revenue .........	1,191	19	987
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..	1,103,735	23	1,068,675
24	Unsecured notes and loans payable to unrelated third parties ..		24
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	13,633	25	13,092
26	Total liabilities. Add lines 17 through 25..	1,147,604	26	1,141,652

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	-109,743	27	-108,635
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	-109,743	32	-108,635
33	Total liabilities and net assets/fund balances ........	1,037,861	33	1,033,017