efile Public Visual Render
ObjectId: 201902829349301100 - Submission: 2019-10-09
TIN: 22-2334190
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.
Attach to Form 990.
Go to
www.irs.gov/Form990
for instructions and the latest information.
OMB No. 1545-0047
20
18
Open to Public Inspection
Name of the organization
HERITAGE CHRISTIAN SERVICES INC
Employer identification number
22-2334190
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
(1)
HERITAGE CHRISTIAN SERVICES CHILD CARE DBA EXPRESSIVE BEGINNINGS
275 KENNETH DRIVE SUITE 100
ROCHESTER
,
NY
14623
27-2954397
CHILD CARE
NY
5,999,329
1,405,680
HERITAGE CHRISTIAN SERVICES
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?
Yes
No
(1)
HERITAGE CHRISTIAN SERVICES FOUNDATION INC
275 KENNETH DRIVE SUITE 100
ROCHESTER
,
NY
14623
16-1318395
RAISING AND PROVIDING FUNDS TO SUPPORT HCS
NY
501(C)(3)
11
N/A
No
(2)
FERNCLIF HOUSING DEVELOPMENT FUND COMPANY INC
275 KENNETH DRIVE SUITE 100
ROCHESTER
,
NY
14623
22-3183508
AFFORDABLE HOUSING
NY
501(C)(3)
9
N/A
No
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2018
Page 2
Schedule R (Form 990) 2018
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
Yes
No
Yes
No
(1)
HERITAGE CHRISTIAN HOME III LP
275 KENNETH DRIVE SUITE 100
ROCHESTER
,
NY
14623
51-0452561
AFFORDABLE HOUSING
NY
HERITAGE CHRISTIAN HOUSING DEVELOPMENT FUND COMPANY
RELATED
13
8
No
Yes
0.010 %
(2)
HERITAGE CHRISTIAN HOME IV LP
275 KENNETH DRIVE SUITE 100
ROCHESTER
,
NY
14623
27-0069973
AFFORDABLE HOUSING
NY
HERITAGE CHRISTIAN HOUSING DEVELOPMENT FUND COMPANY
RELATED
9
12
No
Yes
0.010 %
(3)
HERITAGE CHRISTIAN HOME V LP
275 KENNETH DRIVE SUITE 100
ROCHESTER
,
NY
14623
20-2982146
AFFORDABLE HOUSING
NY
HERITAGE CHRISTIAN HOUSING DEVELOPMENT FUND COMPANY
RELATED
6
11
No
Yes
0.010 %
(4)
HERITAGE CHRISTIAN HOME VI LP
275 KENNETH DRIVE SUITE 100
ROCHESTER
,
NY
14623
26-1788937
AFFORDABLE HOUSING
NY
HERITAGE CHRISTIAN HOUSING DEVELOPMENT FUND COMPANY VI
RELATED
10
35
No
Yes
0.010 %
(5)
HERITAGE CHRISTIAN HOME VII LP
275 KENNETH DRIVE SUITE 100
ROCHESTER
,
NY
14623
27-0336134
AFFORDABLE HOUSING
NY
HERITAGE CHRISTIAN HOUSING DEVELOPMENT FUND COMPANY VII
RELATED
6
81
No
Yes
0.010 %
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?
Yes
No
(1)
HERITAGE CHRISTIAN HOUSING DEVELOPMENT FUND COMPANY
275 KENNETH DRIVE SUITE 100
ROCHESTER
,
NY
14623
16-1597842
GENERAL PARTNER IN LP TRANSACTIONS
NY
HERITAGE CHRISTIAN SERVICES INC
C
28
31
100.000 %
No
(2)
HERITAGE CHRISTIAN HOUSING DEVELOPMENT FUND COMPANY VI
275 KENNETH DRIVE SUITE 100
ROCHESTER
,
NY
14623
26-2434012
GENERAL PARTNER IN LP TRANSACTIONS
NY
HERITAGE CHRISTIAN SERVICES INC
C
10
35
100.000 %
No
(3)
HCH REALTY INC
275 KENNETH DRIVE SUITE 100
ROCHESTER
,
NY
14623
16-1578188
ACQUIRING, DEVELOPING, OWNING OR LEASING AFFORDABLE HOUSING
NY
HERITAGE CHRISTIAN SERVICES INC
C
63,542
50.000 %
No
(4)
HERITAGE CHRISTIAN HOUSING DEVELOPMENT FUND COMPANY VII
275 KENNETH DRIVE SUITE 100
ROCHESTER
,
NY
14623
27-0295306
GENERAL PARTNER IN LP TRANSACTIONS
NY
HERITAGE CHRISTIAN SERVICES INC
C
6
81
100.000 %
No
Schedule R (Form 990) 2018
Page 3
Schedule R (Form 990) 2018
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
No
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
.....................
1a
No
b
Gift, grant, or capital contribution to related organization(s)
............................
1b
No
c
Gift, grant, or capital contribution from related organization(s)
............................
1c
Yes
d
Loans or loan guarantees to or for related organization(s)
............................
1d
No
e
Loans or loan guarantees by related organization(s)
............................
1e
Yes
f
Dividends from related organization(s)
............................
1f
No
g
Sale of assets to related organization(s)
............................
1g
No
h
Purchase of assets from related organization(s)
............................
1h
No
i
Exchange of assets with related organization(s)
............................
1i
No
j
Lease of facilities, equipment, or other assets to related organization(s)
.......................
1j
Yes
k
Lease of facilities, equipment, or other assets from related organization(s)
......................
1k
No
l
Performance of services or membership or fundraising solicitations for related organization(s)
.....................
1l
No
m
Performance of services or membership or fundraising solicitations by related organization(s)
.................
1m
Yes
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s)
...................
1n
Yes
o
Sharing of paid employees with related organization(s)
............................
1o
Yes
p
Reimbursement paid to related organization(s) for expenses
............................
1p
No
q
Reimbursement paid by related organization(s) for expenses
............................
1q
Yes
r
Other transfer of cash or property to related organization(s)
............................
1r
Yes
s
Other transfer of cash or property from related organization(s)
............................
1s
No
2
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) 2018
Page 4
Schedule R (Form 990) 2018
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)
(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)
(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
Yes
No
Yes
No
Yes
No
Schedule R (Form 990) 2018
Page 5
Schedule R (Form 990) 2018
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) 2018
Additional Data
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