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) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 10,653,467 | 13,171,607 | 16,239,389 | 17,236,986 | 13,943,661 | 71,245,110 |
| 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 | 10,653,467 | 13,171,607 | 16,239,389 | 17,236,986 | 13,943,661 | 71,245,110 |
| 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. | 71,245,110 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 10,653,467 | 13,171,607 | 16,239,389 | 17,236,986 | 13,943,661 | 71,245,110 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 225,054 | 156,640 | 239,241 | 797,260 | 916,149 | 2,334,344 |
| 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.).. | 361,580 | 292,654 | 157,226 | 1,192,560 | 19,387 | 2,023,407 |
| 11 | Total support. Add lines 7 through 10 | 76,097,906 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (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) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (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) |
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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 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 2024 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-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, 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 2024. 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 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | MISCELLANEOUS INCOME - 2020 AMOUNT: $ 361,580. 2021 AMOUNT: $ 292,654. 2022 AMOUNT: $ 157,226. 2023 AMOUNT: $ 164,590. 2024 AMOUNT: $ 4,347. LOAN FORGIVENESS - 2023 AMOUNT: $ 850,300. TREE SALES - 2023 AMOUNT: $ 141,864. 2024 AMOUNT: $ 0. LIMITED PARTNERSHIPS - 2023 AMOUNT: $ 35,806. 2024 AMOUNT: $ 0. PARKING - 2024 AMOUNT: $ 15,040. |
| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
|---|---|
| FORM 990, PART 1, LINE 6: | VOLUNTEERS CONSIST OF UNCOMPENSATED BOARD MEMBERS THAT GOVERN AND OVERSEE THE ORGANIZATION'S OPERATIONS AS WELL AS COMMUNITY VOLUNTEERS WHO ASSISTED IN PROVIDING FREE TAX PREPARATION SERVICES. |
| FORM 990: | THE 2024 FORM 990 INCLUDES A SECTION 168(H)(6)(F)(II) ELECTION MADE BY ECDLR HOUSING AT COLUMBIA CITY GP LLC, FOR WHICH THE TAXPAYER IS A GENERAL PARTNER. |
| FORM 990, PART VI, SECTION A, LINE 1A | IF AUTHORIZED BY THE BOARD, THE EXECUTIVE COMMITTEE WILL HAVE, AND MAY EXERCISE SUCH, AUTHORITY OF THE BOARD OF DIRECTORS IN THE MANAGEMENT OF THE BUSINESS AND AFFAIRS OF THE CORPORATION AS AUTHORIZED BY THE BOARD OF DIRECTORS: PROVIDED, THAT THE EXECUTIVE COMMITTEE WILL NOT HAVE THE EL CENTRO DE LA RAZA 91-0899927 AUTHORITY OF THE BOARD OF DIRECTORS IN REFERENCE TO: AMENDING, ALTERING, OR REPEALING THE BYLAWS; ELECTING, APPOINTING OR REMOVING ANY MEMBER OF ANY SUCH COMMITTEE OR ANY DIRECTOR OR OFFICER OF THE CORPORATION; AMENDING THE ARTICLES OF INCORPORATION; ADOPTING A PLAN OF MERGER OR ADOPTING A PLAN OF CONSOLIDATION WITH ANOTHER CORPORATION; AUTHORIZING THE SALE, LEASE, OR EXCHANGE OF ALL OR SUBSTANTIALLY ALL OF THE PROPERTY AND ASSETS OF THE CORPORATION, NOT IN THE ORDINARY COURSE OF BUSINESS; AUTHORING THE VOLUNTARY DISSOLUTION OF THE CORPORATION OR REVOKING PROCEEDINGS THEREFORE; ADOPTING A PLAN FOR THE DISSOLUTION OF THE ASSETS OF THE CORPORATION; OR AMENDING, ALTERING OR REPEALING ANY RESOLUTION OF THE BOARD OF DIRECTORS WHICH BY ITS TERMS PROVIDES THAT IT WILL NOT BE AMENDED, ALTERED OR REPEALED BY ANY COMMITTEE. THE DESIGNATION AND APPOINTMENT OF THE EXECUTIVE COMMITTEE AND THE DELEGATION THERETO OF AUTHORITY WILL NOT OPERATE TO RELIEVE THE BOARD OF DIRECTORS, OR ANY INDIVIDUAL DIRECTOR OF ANY RESPONSIBILITY IMPOSED UPON IT BY THE BYLAWS. THE EXECUTIVE COMMITTEE WILL CONSIST OF NOT LESS THAN THREE (3) DIRECTORS. |
| FORM 990, PART VI, SECTION A, LINE 7A | AT ANY TIME THERE IS A NEED TO ELECT DIRECTORS WHO WILL SERVE AS A REPRESENTATIVE OF THE POOR, THE BOARD WILL DESIGNATE ORGANIZATIONS OR GROUPS REPRESENTATIVE OF THE LOW INCOME COMMUNITY SERVED BY THE CORPORATION, OR GROUPS MADE UP OF RECIPIENTS OF THE SERVICES PROVIDED BY THE CORPORATION, THAT WILL BE ENTITLED TO ELECT DIRECTORS TO SERVE AS REPRESENTATIVES OF THE POOR, AND THE PERSONS THUS ELECTED WILL BECOME DIRECTORS UPON NOTICE TO THE BOARD OF SUCH ELECTION BY THE ORGANIZATION OR GROUP SO DESIGNATED. AT ANY TIME THERE IS THE NEED TO ELECT DIRECTORS WHO QUALIFY AS PUBLIC OFFICIALS OR THEIR DESIGNEES, THE BOARD WILL SOLICIT NOMINATIONS FROM SUCH PUBLIC OFFICIALS AS ARE WILLING AND AVAILABLE TO SERVE AS DIRECTORS OR TO APPOINT A DESIGNEE TO SERVE AS A DIRECTOR. NOMINEES WILL BECOME DIRECTORS WHEN APPROVED BY A MAJORITY OF THE DIRECTORS THEN IN OFFICE. AT ANY TIME THERE IS A NEED TO ELECT DIRECTORS WHO WILL SERVE AS REPRESENTATIVES OF BUSINESS, INDUSTRY, LABOR, RELIGIOUS, WELFARE, EDUCATION, OR OTHER MAJOR GROUPS AND INTERESTS IN THE COMMUNITY, THE BOARD WILL SOLICIT NOMINATIONS FROM BUSINESSES, SOCIAL SERVICE AGENCIES, LABOR ORGANIZATIONS, RELIGIOUS ORGANIZATIONS, EDUCATIONAL INSTITUTIONS, OR OTHER COMMUNITY GROUPS. NOMINEES WILL BECOME DIRECTORS WHEN APPROVED BY A MAJORITY OF THE DIRECTORS THEN IN OFFICE. TO QUALIFY FOR ELECTION AS A DIRECTOR, A PERSON MUST BE COMMITTED TO THE GOALS AND PRINCIPLES OF THE CORPORATION, AS DETERMINED BY A SCREENING COMMITTEE DESIGNATED BY THE BOARD AND MADE UP OF REPRESENTATIVES OF THE BOARD AND STAFF OF THE CORPORATION. NO EMPLOYEE OF THE CORPORATION MAY SERVE AS A DIRECTOR. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 WAS REVIEWED BY THE CONTROLLER AND BOARD PRESIDENT PRIOR TO FILING. THE COMPLETED FORM 990 WILL BE PRESENTED TO THE FULL BOARD AT THE NEXT BOARD MEETING. |
| FORM 990, PART VI, SECTION B, LINE 12C | NO MEMBER, DIRECTOR OR OFFICER OF THE NONPROFIT ORGANIZATION WILL BE INTERESTED, DIRECTLY OR INDIRECTLY, IN ANY CONTRACT RELATING TO THE OPERATIONS CONDUCTED BY IT, NOR IN ANY CONTRACT FOR FURNISHING SERVICES OR SUPPLIES TO IT, UNLESS (A) SUCH CONTRACT WILL BE AUTHORIZED BY AN ABSOLUTE MAJORITY OF DIRECTORS PRESENT AND VOTING AT MEETING AT WHICH THE PRESENCE OF SUCH DIRECTOR IS NOT NECESSARY FOR SUCH AUTHORIZATION, (B) THE FACTS AND NATURE OF SUCH INTEREST WILL HAVE BEEN FULLY DISCLOSED OR SHOWN TO THE MEMBERS OF THE BOARD OF DIRECTORS PRESENT AT THE MEETING AT WHICH SUCH CONTRACT IS SO AUTHORIZED, AND (C) ANY INTERESTED DIRECTOR HAS ABSTAINED FROM PARTICIPATING IN DISCUSSIONS OR VOTES RELATED TO SUCH AUTHORIZATION, OTHER THAN TO DISCLOSE THE FACTS AND NATURE OF SUCH INTEREST. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE EXECUTIVE DIRECTOR'S SALARY IS DECIDED EVERY YEAR AT THE ANNUAL BUDGET MEETING. DIRECTORS GO INTO EXECUTIVE SESSION TO DECIDE ON THE EXECUTIVE DIRECTOR'S SALARY AS REQUIRED BY THE DEPARTMENT OF COMMERCE AS A FUNDING SOURCE AND BOARD DOCUMENTATION IS PROVIDED TO THE DEPARTMENT OF COMMERCE. DIRECTORS AND MANAGERS SALARIES ARE COMPARED BASED ON RESPONSIBILITIES, SIZE OF BUDGET AND THE AMOUNT OF STAFF SUPERVISED. THE EXECUTIVE DIRECTOR HAS CONTRACTED WITH A CONSULTANT TO ADDRESS SALARY EQUITY OF WHAT IS BEING PAID AT OTHER SIMILAR COMMUNITY ACTION ORGANIZATIONS. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN JANUARY 2025. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
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