SCHEDULE R
(Form 990)

Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
MediumBulletComplete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBulletAttach to Form 990.
MediumBullet Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047
2019
Open to Public Inspection
Name of the organization
Bernal Heights Housing Corporation
 
Employer identification number

94-3142001
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) BERNAL HOUSING LLC
515 CORTLAND AVENUE
SAN FRANCISCO,CA94110
90-0783249
SERVES AS GP OR MEMBER IN 3 PARTNERSHIPS, SEE PART III CA     BERNAL HEIGHTS HOUSING CORPORATION
 










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)BOOMERANG HOUSING CORPORATION
515 CORTLAND AVENUE

SAN FRANCISCO,CA94110
94-3190802
GP IN FEIN 94-3190803, SEE PART III CA 501(C)(3) 12A BERNAL HEIGHTS HOUSING CORPORATION
 
Yes
 
(2)BERNAL GATEWAY HOUSING CORPORATION
515 CORTLAND AVENUE

SAN FRANCISCO,CA94110
94-3327191
GP IN FEIN 94-3342946, SEE PART III CA 501(C)(3) 12A BERNAL HEIGHTS HOUSING CORPORATION
 
Yes
 
(3)5199 MISSION STREET SENIOR HOUSING INC
515 CORTLAND AVENUE

SAN FRANCISCO,CA94110
03-0384913
LOW-INCOME HOUSING CA 501(C)(3) 7 BERNAL HEIGHTS HOUSING CORPORATION
 
Yes
 
(4)ST PETERS SUPPORTIVE HOUSING INC
515 CORTLAND AVENUE

SAN FRANCISCO,CA94110
90-0354205
LOW-INCOME HOUSING CA 501(C)(3) 10 BERNAL HEIGHTS HOUSING CORPORATION
 
Yes
 
(5)BERNAL HEIGHTS NEIGHBORHOOD CENTER
515 CORTLAND AVENUE

SAN FRANCISCO,CA94110
94-2536500
LOW-INCOME HOUSING CA 501(C)(3) 10 NA
 
 
No




For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2019
Page 2
Schedule R (Form 990) 2019
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) BOOMERANG HOUSING ASSOCIATES

515 CORTLAND AVENUE
SAN FRANCISCO,CA94110
94-3190803
LOW-INCOME HOUSING CA 94-3190802
 
RELATED 14,475,217 14,044,180   No     No 99.000 %
(2) BERNAL GATEWAY HOUSING ASSOCIATES

515 CORTLAND AVENUE
SAN FRANCISCO,CA94110
94-3342946
LOW-INCOME HOUSING CA 94-3327191
 
RELATED 18,494,528 15,133,312   No     No 99.990 %
(3) BERNAL SENIOR HOUSING PARTNERS

600 CALIFORNIA STREET SUITE 900
SAN FRANCISCO,CA94108
94-3068355
LOW-INCOME HOUSING CA 94-3047544
 
RELATED -374,752 4,865,770   No     No 99.000 %
(4) 1100 OCEAN AVENUE LP

515 CORTLAND AVENUE
SAN FRANCISCO,CA94110
45-4437017
LOW-INCOME HOUSING CA 90-0783249
 
RELATED -40 585,158   No   Yes   0.005 %
(5) BERNAL GATEWAY 2 LP

515 CORTLAND AVENUE
SAN FRANCISCO,CA94110
32-0595460
LOW-INCOME HOUSING CA N/A
        No     No  
(6) MARKET HEIGHTS 2 LP

515 CORTLAND AVENUE
SAN FRANCISCO,CA94110
32-0583183
LOW-INCOME HOUSING CA N/A
        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?
Yes No
(1) RPBG LLC

515 CORTLAND AVENUE
SAN FRANCISCO,CA94110
83-3928177
LOW-INCOME HOUSING CA Bernal Gateway Hsg C
 
C CORP -1,448 2,006 55.000 % Yes  
(2) RPMH LLC

515 CORTLAND AVENUE
SAN FRANCISCO,CA94110
83-2421957
LOW-INCOME HOUSING CA Boomerang Hsg Corp
 
C CORP -1,450 10,663 55.000 % Yes  










Schedule R (Form 990) 2019
Page 3
Schedule R (Form 990) 2019
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
Yes
 
c Gift, grant, or capital contribution from related organization(s) ............................
1c
Yes
 
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
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
Yes
 
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
 
No
o Sharing of paid employees with related organization(s) ............................
1o
 
No
p Reimbursement paid to related organization(s) for expenses ............................
1p
Yes
 
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) BOOMERANG HOUSING CORPORATION

d 90,483 P&I ACCRUED





Schedule R (Form 990) 2019
Page 4
Schedule R (Form 990) 2019
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) 2019
Page 5
Schedule R (Form 990) 2019
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) 2019

Additional Data


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Software Version: 2019v5.0