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ObjectId: 201913179349304841 - Submission: 2019-11-13
TIN: 84-1316839
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
COMMUNITY HOUSING DEVELOPMENT
ASSOCIATION INC
Employer identification number
84-1316839
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)
SOUTH ELATI VENTURES LLC DISREGARDED
116 INVERNESS DRIVE EAST SUITE 105
ENGLEWOOD
,
CO
80112
20-3208127
GP IN LARA LEA APARTMENTS LLLP, LOW INCOME HOUSING
CO
-7
1,137,202
COMMUNITY HOUSING DEVELOPMENT ASSOC
(2)
REGAL APARTMENTS LLC DISREGARDED ENTITY
116 INVERNESS DRIVE EAST SUITE 105
ENGLEWOOD
,
CO
80112
27-4297940
OPERATING A 12 UNIT RENTAL PROPERTY
CO
93,345
1,165,085
COMMUNITY HOUSING DEVELOPMENT ASSOC
(3)
ASPEN LEAF APARTMENTS LLC DISREGARDED
116 INVERNESS DRIVE EAST SUITE 105
ENGLEWOOD
,
CO
80112
82-4549911
OPERATING A 12-UNIT PROPERTY
CO
18,109
561,541
COMMUNITY HOUSING DEVELOPMENT ASSOC
(4)
FOX STREET APARTMENTS LLC DISREGARDED
116 INVERNESS DRIVE EAST SUITE 105
ENGLEWOOD
,
CO
80112
82-4537915
OPERATING A 16-UNIT PROPERTY
CO
24,575
640,639
COMMUNITY HOUSING DEVELOPMENT ASSOC
(5)
CHDA DEVELOPER LLC DISREGARDED ENTITY
116 INVERNESS DRIVE EAST SUITE 105
ENGLEWOOD
,
CO
80112
83-1289512
DEVELOPING SENIOR LOW INCOME HOUSING
CO
COMMUNITY HOUSING DEVELOPMENT ASSOC
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
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)
LARA LEA APARTMENTS LLLP
116 INVERNESS DRIVE EAST SUITE 105
ENGLEWOOD
,
CO
80112
20-3452244
LOW INCOME HOUSING
CO
CHDA
-7
1,137,202
Yes
Yes
0.010 %
(2)
WILLOW STREET LTD
116 INVERNESS DRIVE EAST SUITE 105
ENGLEWOOD
,
CO
80112
84-1503808
LOW INCOME HOUSING
CO
CHDA
92,854
2,715,619
Yes
Yes
99.990 %
(3)
PRESIDENTIAL ARMS APARTMENTS LLLP
116 INVERNESS DRIVE EAST SUITE 105
ENGLEWOOD
,
CO
80112
26-1720262
LOW INCOME HOUSING
CO
CHDA
-11
1,147,385
Yes
Yes
0.010 %
(4)
CANTERBURY APARTMENTS LLLP
116 INVERNESS DRIVE EAST SUITE 105
ENGLEWOOD
,
CO
80112
45-5129199
LOW INCOME HOUSING
CO
CHDA
-13
1,652,284
Yes
Yes
0.010 %
(5)
WILLOW STREET RESIDENCES LLLP
116 INVERNESS DRIVE EAST SUITE 105
ENGLEWOOD
,
CO
80112
36-4839619
LOW INCOME HOUSING
CO
CHDA
-34
5,807,611
Yes
Yes
0.010 %
(6)
NINE MILE STATION SENIOR LIVING LLC
116 INVERNESS DRIVE EAST SUITE 105
ENGLEWOOD
,
CO
80112
81-2094853
LOW INCOME HOUSING
CO
CHDA
1,439,405
Yes
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)
SOUTH WASHINGTON STREET VENTURES LLC
116 INVERNESS DRIVE EAST SUITE 105
ENGLEWOOD
,
CO
80112
26-2603229
GP OF PRESIDENTIAL ARMS
CO
CHDA
C CORP
-11
1,147,385
100.000 %
No
(2)
SOUTH DELAWARE STREET VENTURE LLC
116 INVERNESS DRIVE EAST SUITE 105
ENGLEWOOD
,
CO
80112
45-5140928
GP OF CANTERBURY APARTMENTS
CO
CHDA
C CORP
-13
1,652,284
100.000 %
No
(3)
WILLOW STREET VENTURES LLC
116 INVERNESS DRIVE EAST SUITE 105
ENGLEWOOD
,
CO
80112
81-2937179
GP OF WILLOW ST RESIDENCES LLLP
CO
CHDA
C CORP
-34
5,807,611
100.000 %
No
(4)
CHDA CORNELL LLC
116 INVERNESS DRIVE EAST SUITE 105
ENGLEWOOD
,
CO
80112
83-1298554
GP OF NINE MILE STATION SENIOR LIVING LL
CO
CHDA
C CORP
1,439,405
0.010 %
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
Yes
b
Gift, grant, or capital contribution to related organization(s)
............................
1b
No
c
Gift, grant, or capital contribution from related organization(s)
............................
1c
No
d
Loans or loan guarantees to or for related organization(s)
............................
1d
Yes
e
Loans or loan guarantees by related organization(s)
............................
1e
No
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
No
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
Yes
m
Performance of services or membership or fundraising solicitations by related organization(s)
.................
1m
No
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s)
...................
1n
No
o
Sharing of paid employees with related organization(s)
............................
1o
No
p
Reimbursement paid to related organization(s) for expenses
............................
1p
No
q
Reimbursement paid by related organization(s) for expenses
............................
1q
No
r
Other transfer of cash or property to related organization(s)
............................
1r
No
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
(1)
LARA LEA APARTMENTS LLLP
a
31,990
(2)
LARA LEA APARTMENTS LLLP
d
1,465,651
(3)
PRESIDENTIAL ARMS APARTMENTS LLLP
a
21,183
(4)
PRESIDENTIAL ARMS APARTMENTS LLLP
d
1,239,697
(5)
CANTERBURY APARTMENTS LLLP
a
71,453
(6)
CANTERBURY APARTMENTS LLLP
d
1,653,146
(7)
WILLOW STREET RESIDENCES LLLP
a
11,663
(8)
WILLOW STREET RESIDENCES LLLP
d
546,677
(9)
NINE MILE STATION SENIOR LIVING LLC
d
450,000
(10)
NINE MILE STATION SENIOR LIVING LLC
l
288,130
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
Software ID:
18007218
Software Version:
2018v3.1