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 | |||||
| (A)
EAH INC |
941699153 | 7 | Yes | 28,371 | 0 | |
|
Total 1
|
28,371 | 0 | ||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 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. | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (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 VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (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) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (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 on 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) |
||||
| 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) |
||||
| 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 2022 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-2022 |
(iii) Distributable Amount for 2022 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2022 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2022 (reasonable cause required-- explain in Part VI).
See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2022: | ||||
| a From 2017....... | ||||
| b From 2018....... | ||||
| c From 2019....... | ||||
| d From 2020....... | ||||
| e From 2021....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2022 distributable amount | ||||
|
i
Carryover from 2017 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2022 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2022 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2022, 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 2022. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
7 Excess distributions carryover to 2023. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2018..... | ||||
| b Excess from 2019..... | ||||
| c Excess from 2020..... | ||||
| d Excess from 2021..... | ||||
| e Excess from 2022..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|
| Software ID: | 22015553 |
| Software Version: | 2022v5.0 |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Grants and Similar Amounts Paid In Excess of $5,000.1 | Class of Activity: GEN'L SUPPORT:LOW INC HSG | Donee's Name: EAH INC. | Donee's Address: 22 PELICAN WAY SAN RAFAEL CA 94901 | Relationship of Donee: RELATED 501(C)(3) ENTITY | Cash Amount Given: $27771 |
| Other Expenses.1 | MISCELLANEOUS TAXES & LICENSES $100 |
| Other Assets.1 | INVESTMENT IN PARTNERSHIP - Beginning $27038 INVESTMENT IN PARTNERSHIP - Ending $0 |
| Total Liabilities.1 | INVESTMENT IN PS - NEGATIVE CAP ACCT - Beginning $502743 INVESTMENT IN PS - NEGATIVE CAP ACCT - Ending $493444 |
| Changes to Organizing or Governing Documents | ON MAY 4, 2022, THE ARTICLES OF INCORPORATION FOR THE ENTITY WERE AMENDED AND RESTATED AS FOLLOWS:ARTICLE IIIA. THE SPECIFIC PURPOSE OF THE CORPORATION IS TO PERFORM THE CHARITABLE FUNCTIONS OF AND CARRY OUT THE CHARITABLE PURPOSES OF EAH INC., A CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION ("EAH"). THE CORPORATION IS A SUPPORTING ORGANIZATION CONTROLLED BY EAH, AS SPECIFIED IN SECTION 509(A)(3) OF THE INTERNAL REVENUE CODE. B. THE CORPORATION'S BYLAWS SHALL BE STRUCTURED TO ENSURE THAT THE CORPORATION IS OPERATED, SUPERVISED, OR CONTROLLED BY (AS DEFINED IN TREAS. REG. SECTION 1.509(A)-4(G)) EAH. THE CORPORATION SHALL NOT BE CONTROLLED (WITHIN THE MEANING OF SECTION 509(A)(3)(C) OF THE CODE)DIRECTLY OR INDIRECTLY, BY ONE OR MORE DISQUALIFIED PERSONS (AS DEFINED IN SECTION 4946 OF THE CODE) OTHER THAN THE CORPORATION'S DIRECTORS AND OFFICERS AND OTHER THAN ONE OR MORE PUBLICLY SUPPORTED ORGANIZATIONS.C. THE BOARD OF DIRECTORS OF THE CORPORATION SHALL DETERMINE THE AMOUNT AND NATURE OF THE SUPPORT TO BE PROVIDED TO EAH.D. IF EAH DECLINES TO PARTICIPATE IN A RELATIONSHIP OF SUPPORT BY THE CORPORATION OR CEASES TO BE A QUALIFIED ORGANIZATION (AS DEFINED BELOW), CEASES TO EXIST, OR EXPERIENCES A SUBSTANTIAL FAILURE OR ABANDONMENT OF ITS PURPOSES OR OPERATIONS (AS DETERMINED BY THE DIRECTORS OF THE CORPORATION IN THEIR SOLE DISCRETION), THEN SUCH ORGANIZATION WILL NO LONGER BE SUPPORTED BY THE CORPORATION, AND THE BOARD OF DIRECTORS SHALL SELECT A REPLACEMENT ORGANIZATION OR ORGANIZATIONS WHOSE PURPOSES ARE TO DEVELOP, FOSTER, SECURE, MANAGE, AND ADMINSTER AFFORDABLE, DECENT, SAFE AND SANITARY HOUSING PROJECTS TO BE LEASED, IN WHOLE OR IN PART, AT AFFORDABLE RENTS TO LOW INCOME PERSONS, INCLUDING LARGE FAMILIES, THAT ARE CONDUCIVE TO THE GENERAL WELFARE OF COMMUNITIES. ANY SUCH REPLACEMENT ORGANIZATION MUST BE A "QUALIFIED ORGANIZATION," WHICH SHALL MEAN ANY ORGANIZATION THAT IS (1) AN ORGANIZATION (A) DESCRIBED IN SECTION 501(C)(3) OF THE CODE; AND (B) DESCRIBED IN SECTIONS 509(A)(1) OR 509(A)(2) OF THE CODE; OR (2) AN ORGANIZATION DESCRIBED IN SECTION 501(C)(4) OR (6) OF THE CODE WHICH WOULD BE DESCRIBED IN SECTION 509(A)(2) OF THE CODE IF IT WERE AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3).THE BYLAWS OF THE ORGANIZATION WERE ALSO AMENDED AND RESTATED ON MAY 4, 2022 AS FOLLOWS:SECTION 2.2 PURPOSES:THE PURPOSE OF THE CORPORATON ARE: (a) TO CARRY ON SUCH CHARITABLE ACTIVITIES AS MAY BE PERMITTED BY LAW AND ITS ARTICLES OF INCORPORATON; AND (b) TO PERFORM THE CHARITABLE FUNCTIONS OF AND CARRY OUT THE CHARITABLE PURPOSES OF EAH INC., A CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION (EAH). THE CORPORATION IS A SUPPORTING ORGANIZATON CONTROLLED BY EAH, AS SPECIFIED IN SECTION 509(a)(3) OF THE INTERNAL REVENUE CODE. ADDITIONALLY, THE CORPORATION SHALL PROVIDE HOUSING FOR VERY LOW AND LOW INCOME PERSONS IN CALIFORNIA. SECTION 5.3. NUMBER AND CLASSIFICATION OF DIRECTORS:THE BOARD SHALL CONSIST OF UP TO FIVE (5) DIRECTORS. THE EXACT NUMBER OF DIRECTORS SHALL BE SET BY THE BOARD. DIRECTORS WILL BE APPOINTED AND REMOVED AS PROVIDED IN SECTIONS 5.4 AND 5.5 OF THIS ARTICLE V.SECTION 5.4. SELECTION OF DIRECTORS AND TERM OF OFFICE:THE DIRECTORS OF THE CORPORATION SHALL BE RESIDENTS OF THE STATE OF CALIFORNIA. THE DIRECTORS SHALL BE DESIGNATED AND APPOINTED BY EAH INC., AND EACH DIRECTOR SHALL HOLD OFFICE UNTIL A SUCCESSOR HAS BEEN DESIGNATED AND APPOINTED BY EAH INC. DIRECTORS MUST BE OFFICERS, DIRECTORS OR EMPLOYEES OF EAH INC. AND IF THEY CEASE TO BE OFFICERS, DIRECTORS OR EMPLOYEES OF EAH INC., THEY WILL CEASE TO BE A DIRECTOR OF THE CORPORATION. SUCH DESIGNATION AND APPOINTMENT MAY BE EVIDENCED BY THE DELIVERY TO THIS CORPORATION OF WRITTEN NOTIFICATION FROM THE PRESIDENT OF EAH INC.(THE APPOINTMENT NOTICE) WHICH SHALL BE FILED IN THE MINUTE BOOKS OF THE CORPORATION AND SUCH APPOINTMENT SHALL BE EFFECTIVE AS OF THE SPECIFIED FUTURE DATE IN THE APPOINTMENT NOTICE OR IF NO DATE IS SPECIFIED, THE DATE OF RECEIPT BY THE CORPORATION OF THE APPOINTMENT NOTICE.SECTION 5.5. VACANCIES AND REMOVAL:(A) SUBJECT TO PROVISIONS OF SECTION 5226 OF THE CALIFORNIA NON-PROFIT PUBLIC BENEFIT CORPORATION LAW, ANY DIRECTOR MAY RESIGN EFFECTIVE UPON GIVING WRITTEN NOTICE TO EITHER THE PRESIDENT, THE SECRETARY OR BOARD, UNLESS THE NOTICE SPECIFIES A LATER TIME FOR EFFECTIVENESS OF SUCH RESIGNATION. IF THE RESIGNATION IS EFFECTIVE AT A FUTURE TIME, A SUCCESSOR MAY BE SELECTED BEFORE SUCH TIME TO TAKE OFFICE WHEN THE RESIGNATION BECOMES EFFECTIVE. IN ADDITION, ANY DIRECTOR MAY BE REMOVED AT ANY TIME, WITH OR WITHOUT CAUSE, BY EAH INC. THE REMOVAL OF A DIRECTOR MAY BE EVIDENCED BY THE DELIVERY TO THIS CORPORATON OF WRITTEN NOTIFICATION FROM THE PRESIDENT OF EAH INC. (THE REMOVAL NOTICE) WHICH SHALL BE FILED IN THE MINUTE BOOKS OF THE CORPORATION, AND SUCH REMOVAL SHALL BE EFFECTIVE AS OF THE SPECIFIED FUTURE DATE IN THE REMOVAL NOTICE OR IF NO DATE IS SPECIFIED THE DATE OF RECEIPT BY THE CORPORATION OF THE REMOVAL NOTICE.(B) A VACANCY OR VACANCIES IN THE BOARD SHALL BE DEEMED TO EXIST IN THE CASE OF DEATH, RESIGNATION, OR REMOVAL OF ANY DIRECTOR OR IF THE AUTHORIZED NUMBER OF DIRECTORS IS INCREASED. VACANCIES IN THE BOARD SHALL BE FILED BY EAH DESIGNATING AND APPOINTING A DIRECTOR TO FILL THE VACANCY. SUCH DESIGNATION AND APPOINTMENT MAY BE EVIDENCED BY THE DELIVERY TO THE CORPORATON OF THE NOTICE OF SUCH APPOINTMENT (APPOINTMENT NOTICE), WHICH SHALL BE FILED IN THE MINUTE BOOKS OF THE CORPORATON AND SUCH APPOINTMENT SHALL BE EFFECTIVE AS OF THE DATE OF RECEIPT BY THE CORPORATION OF THE APPOINTMENT NOTICE.(C) THE BOARD MAY DECLARE VACANT THE OFFICE OF A DIRECTOR WHO HAS BEEN DECLARED OF UNSOUND MIND BY A FINAL ORDER OF COURT, OR CONVICTED OF A FELONY, OR FOUND BY A FINAL ORDER OF JUDGEMENT OF ANY COURT TO HAVE BREACHED ANY DUTY ARISING UNDER ARTICLE 3 OF THE CALIFORNIA NONPROFIT BENEFIT CORPORATION LAW.(D) NO REDUCTION OF THE AUTHORIZED NUMBER OF DIRECTORS SHALL HAVE THE EFFECT OF REMOVING ANY DIRECTOR BEFORE THE DIRECTOR HAS BEEN REMOVED BY EAH INC. |
| Software ID: | 22015553 |
| Software Version: | 2022v5.0 |