24-457 Applications for Funding — Fresno City Council, June 6, 2024 (part 10 of 11)

State of
California
Cal CRG 23,351.33 Pending April 30th, 2024
c. Activity Budget Summary and Narrative
Please complete Exhibit A – Operating Budget Summary.

The above referenced Budget worksheet is available at www.fresno.gov/housing under the ‘Notices of Funding Available’ tab.

An Exhibit B – Budget Narrative must also be completed to provide a brief explanation of the expenses included in the budget.

Please note the following costs are not allowable for CDBG: bad debts; contingencies; contributions and donations; entertainment costs (including meals for social events and awards/graduation banquets); gifts or incentive awards to individuals; fines and penalties resulting from violations of or non-compliance with Federal, State, and Local laws; interest on borrowed capital; fundraising; investment management.
d. Prior-Year Financial Statement
Please attach a financial statement labeled as Exhibit C for the proposed program for the last full operating year. Failure to provide the financial statement will result in disqualification.

Attachments to Part B Application:

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federal grant awards equaled or exceeded $750,000 during the annual audit period); or prior-year unaudited financial statement when total federal grant awards for the annual audit period was less than $750,000
Optional Additional Exhibits:

EXHIBIT D – Funding Commitment Letters (if available)
EXHIBIT – Letters of Support (optional – maximum 2)
EXHIBIT E – Service Area Map (required if not described in 3.f.) Part B. Exhibit A
Operating Budget Summary
Salaries &
Wages
Fringe Benefits
Totals
(City of Fresno
HUD Funds)
Other Federal
Funds State Funds Local Govm't Funds
Private / Donor
Funds
Other Funds
(specify)
Salaries/Wages (Specify each position; add additional rows as needed) Direct Service Personnel:

Culinary Services Specialist
(3.0 FTE) 124,800.00 41,995.20 166,795.20 166,795.20
Job Developer (0.20 FTE) - - 11,119.68 11,119.68
Case Manager (0.20 FTE) - - - 12,231.65 12,231.65
- - - -
- - -
Administrative Personnel:

Director of Culinary Services
(0.17 FTE) 12,240.00 4,118.76 16,358.76 16,358.76
Executive Chef (0.3 FTE) 15,600.00 5,249.40 20,849.40 20,849.40 - - -
Independent Contractors / Consultants:
- -
- -

TOTAL PERSONNEL
BUDGET
$ 152,640.00 $ 51,363.36 $ 204,003.36 $ - $ 23,351.33 $ - $ - $ - $ 227,354.69 Other Direct Costs (Include only costs that are direct; indirect costs are covered under the Indirect Cost Rate) Program Supplies 5,929.61 5,929.61
Training 3,000.00 3,000.00
Facility & Equipment 6,000.00 6,000.00
-
-
-
-
-
-
-
-

TOTAL OTHER DIRECT
COSTS
$ 14,929.61 $ - $ - $ - $ - $ - $ 14,929.61
INDIRECT COSTS* (Select 1 indirect rate Only)
Approved Indirect Cost Rate -
De minimus 10 % Rate 21,893.30 21,893.30

TOTAL INDIRECT COST
BUDGET
$ 21,893.30 $ - $ - $ - $ - $ - $ 21,893.30
TOTAL PROJECT BUDGET $152,640.00 $ 51,363.36 $240,826.27 $ - $ 23,351.33 $ - $ - $ - $264,177.60 *An approved indirect cost rate must be applied to the base identified in the agreement with the federal cognizant agency.

Per 2 CFR 200.414, any non-federal entity that does not have a current negotiated rate may elect to charge a de minimis rate of 10% of Modified Total Direct Costs (defined in 2 CFR 200.68).

CITY OF FRESNO
OPERATING BUDGET SUMMARY (non-capital projects)
Please revise this form and annotate budget items as needed All applicants are required to submit a copy of their organization’s operating budget.

City of Fresno HUD Funds Other Funds for Project
Project Totals
(All Funds)
Budgeted Position
(Personnel) or Category
(Operations)
Part B. Exhibit B
Budget Narrative
PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

Page 26 of 27 ends

Exhibit B: Budget Narrative
Please provide a brief narrative describing the expenses included in each category of the budget summary.

Direct Service Personnel:

Culinary Services Specialist (3.0 FTE), $124,800 annual wage ($20/hour), and $41995.20, in taxes and benefits calculated at 33.65%: The Culinary Services Specialist positions will be the workforce development participants. These positions will be compensated above California's minimum wage requirements for fast food-industry workers. Individuals in this position will support meal preparation and kitchen operations.

They will aid the entire logistic chain involving culinary services including warehouse operations, food transport, and Papa Mike's Café.

Job Developer (0.2 FTE), $8,320 annual wage ($20/hour), and $2,799.68 annual benefits and taxes calculated at 33.65%: Is responsible for all activities related to the job placement components of the program. These duties would include developing employment plans, providing soft-skills training (interviewing skills, resume development), job search assistance, etc. The exisiting Cal CRG grant from the State of California will fund 100% of this position over the 12-months.

Case Manager (0.2 FTE), $9,152 annual wage ($22/hour), and $3,079.65 annual benefits and taxes calculated at 33.65%: Are responsible for the day-to-day case management of participants in the program. This position will develop support services plans, housing plans, goals for each participant, ensure that all documents are secured (social security card, state ID, etc.), and assist participants with their program completion. The exisiting Cal CRG grant from the State of California will fund 100% of these positions over the 12-months.

Adminstrative Personnel:

Director of Culinary Services (0.17 FTE), $12,240 annual salary, and $4,118.76 annual benefits and taxes calculated at 33.65%: Is the lead staff for all employees in culinary services. The position will oversee Papa Mike's Café and operations related to meal output. They will ensure project implementation and meet compliance requirements.

Executive Chef (0.3 FTE), $15,600 annual wage ($25/hour), and $5,249.40 annual benefits and taxes calculated at 33.65%: Is responsible for meal planning and organizing necessary supplies needed for the output of daily meals. The position will work alongside culinary staff to ensure quality control, food safety, and preparation standards have been met. They will also be responsible for coaching Culinary Services Specialists to work effectively within a commercial kitchen. The position will be responsible for conducting engaging culinary training sessions for workforce development participants, covering kitchen safety, food preparation, cooking techniques, and nutrition.

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

Page 27 of 27 ends

Other Direct Costs:

Program Supplies, $5,929.61: Funds will be used for supplies related to program participants' success and stability; this includes uniforms, non-slip shoes, support services, and other necessary supplies to operate the program.

Training, $3,000: Funds will be used for supplies related to program participants' workforce development, such as ServeSafe (or others) Food Manager, forklift, first aid, and other fees associated with professional development.

Facility & Equipment, $6,000: Funds will be used for the culinary facility and equipment used by program participants as needed for workforce development purposes.

Indirect Costs @ 10% of Direct Costs=$21,893.30 (Indirect Costs will include such items as human resources, finance department activities, management oversight, insurance, other utilities (water/trash), and other associated costs incurred that would be reasonable under this line item)
Part B. Exhibit C.1
Prior year Audited Financial Statement

FINANCIAL STATEMENTS

FOR THE YEARS ENDED
SEPTEMBER 30, 2022 AND 2021

POVERELLO HOUSE

FRESNO, CALIFORNIA
SEPTEMBER 30, 2022 AND 2021

TABLE OF CONTENTS
Page
Independent Auditor’s Report..................................................................................................................... 1 Financial Statements
Statements of Financial Position ............................................................................................................. 4 Statement of Activities ............................................................................................................................. 5 Statement of Functional Expenses .......................................................................................................... 6 Statements of Cash Flows ....................................................................................................................... 7 Notes to the Financial Statements ........................................................................................................... 8 Supplementary Information
Schedule of Expenditures of Federal Awards ........................................................................................ 20 Notes to the Schedule of Expenditures of Federal Awards .................................................................... 21 Other Independent Auditor’s Reports
Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance And Other Matters Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards........................................................................................................... 24 Independent Auditor’s Report on Compliance for Each Major Program and on Internal Control Over Compliance Required by the Uniform Guidance ...................................................................................................................... 26 Findings and Questioned Costs
Schedule of Findings and Questioned Costs ......................................................................................... 30 Summary Schedule of Prior Audit Findings ............................................................................................ 32 Corrective Action Plan ............................................................................................................................ 33 1 INDEPENDENT AUDITOR’S REPORT
To the Board of Directors of
Poverello House
Fresno, California
Report on the Audit of the Financial Statements
Opinion
We have audited the accompanying financial statements of Poverello House (a nonprofit organization), which comprise the statement of financial position as of September 30, 2022, and the related statements of activities, functional expenses, and cash flows for the year then ended, and the related notes to the financial statements.

In our opinion, the financial statements present fairly, in all material respects, the financial position of Poverello House as of September 30, 2022, and the changes in its net assets and its cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinion
We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of Poverello House and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about Poverello House’s ability to continue as a going concern within one year after the date that the financial statements are available to be issued.

Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. 2 In performing an audit in accordance with generally accepted auditing standards and Government Auditing Standards, we:
 Exercise professional judgment and maintain professional skepticism throughout the audit.  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.  Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of Poverello House’s internal control. Accordingly, no such opinion is expressed.  Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
 Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about Poverello House’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.

Supplementary Information
Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. The accompanying schedule of expenditures of federal awards, as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, is presented for purposes of additional analysis and is not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America.

In our opinion, the schedule of expenditures of federal awards is fairly stated, in all material respects, in relation to the financial statements as a whole.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated March 21, 2023, on our consideration of Poverello House’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of Poverello House’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Poverello House’s internal control over financial reporting and compliance.

Report on Summarized Comparative Information
We have previously audited Poverello House’s 2021 financial statements, and we expressed an unmodified audit opinion on those audited financial statements in our report dated May 26, 2022. In our opinion, the summarized comparative information presented herein as of and for the year ended September 30, 2021, is consistent, in all material respects, with the audited financial statements from which it has been derived.

Clovis, California
March 21, 2023
3 FINANCIAL STATEMENTS
See Independent Auditor’s Report and Notes to the Financial Statements. 4 POVERELLO HOUSE

STATEMENTS OF FINANCIAL POSITION
SEPTEMBER 30, 2022 AND 2021
2022 2021
ASSETS
Current assets:

Cash and cash equivalents $ 1,167,271 $ 2,182,010
Grants receivable 1,284,800 868,599
Pledges receivable 616,319 616,319
Contracts receivable 177,419 158,290
Prepaid expenses 22,210 7,050
Total current assets 3,268,019 3,832,268
Long-term assets:

Investments 3,272,501 4,469,559
Property and equipment, net 7,557,018 5,644,581
Rehabilitation resident deposits 11,700 13,680
Total long-term assets 10,841,219 10,127,820
Total assets $ 14,109,238 $ 13,960,088

LIABILITIES AND NET ASSETS
Current liabilities:

Accounts payable $ 172,362 $ 229,565
Accrued expenses 9,712 12,638
Accrued payroll and related 326,595 209,418
Security deposits 9,230 -
Deferred revenue 82,381 -
Loan payable, current portion 76,759 73,388
Total current liabilities 677,039 525,009
Long-term liabilities:

Rehabilitation resident deposits 11,700 13,680
Loan payable, net of current portion 244,227 320,694
Total long-term liabilities 255,927 334,374
Total liabilities 932,966 859,383
Net assets:

Without donor restrictions 11,056,201 9,792,172
With donor restrictions 2,120,071 3,308,533
Total net assets 13,176,272 13,100,705
Total liabilities and net assets $ 14,109,238 $ 13,960,088 See Independent Auditor’s Report and Notes to the Financial Statements. 5 POVERELLO HOUSE

STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED SEPTEMBER 30, 2022
(With Summarized Financial Information for 2021)
Without Donor With Donor 2022 2021
Restrictions Restrictions Total Total
Revenue and support
Contributions:

Cash and other financial assets $ 2,418,027 $ 365,762 $ 2,783,789 $ 3,053,656 Nonfinancial assets (Note 10) 322,801 - 322,801 1,733,141 Contracts and grants:

Contracts 1,581,369 - 1,581,369 1,074,487
Grants 3,504,140 95,000 3,599,140 5,245,623
Special events, net of $81,917 expenses 122,331 - 122,331 31 Investment income (loss), net (Note 5) (459,887) (459,887) - 563,430 Miscellaneous income 101,654 - 101,654 58,964
Total revenues and support before
net assets released from restriction 7,590,435 460,762 8,051,197 11,729,332 Net assets released from restriction (Note 9) 1,649,224 - (1,649,224) - Total revenues and support after
reclassification of net assets
released from restrictions 9,239,659 (1,188,462) 8,051,197 11,729,332 Costs and expenses:

Program services 5,871,200 5,871,200 - 6,850,973
Management and general 1,854,630 1,854,630 - 603,511
Fundraising 249,800 - 249,800 42,452
Total costs and expenses - 7,975,630 7,975,630 7,496,936 Changes in net assets 1,264,029 (1,188,462) 75,567 4,232,396 Net assets, beginning of year 9,792,172 3,308,533 13,100,705 8,868,309 Net assets, end of year $ 11,056,201 $ 2,120,071 $ 13,176,272 $ 13,100,705 See Independent Auditor’s Report and Notes to the Financial Statements. 6 POVERELLO HOUSE

STATEMENT OF FUNCTIONAL EXPENSES
FOR THE YEAR ENDED SEPTEMBER 30, 2022
(With Summarized Financial Information for 2021)
Social Solar Management 2022 Total 2021 Total
Food Shelter Services Cleaning and General Fundraising Expenses Expenses Costs and expenses:

Personnel costs:

Salaries 171,163 $ $ 1,073,945 $ 1,504,440 $ 17,636 $ 767,762 $ 47,873 $ 3,582,819 $ 2,572,324 Employee benefits 40,406 193,791 292,035 122,142 806 9,074 658,254 419,282Payroll taxes 14,541 89,862 119,647 1,526 69,014 3,898 298,488 217,959 Total personnel costs 226,110 1,357,598 1,916,122 19,968 958,918 60,845 4,539,561 3,209,565 Other costs and expenses:

Advertising and promotion - - 17 8,232 16,895 105,326 130,470 67,151 Bank fees - 594 13,760 13 4,620 18,987 - 17,054
Communications 484 13,484 33,102 314 10,250 316 57,950 42,461 Depreciation 15,675 96,700 92,385 6,609 60,024 1,693 273,086 231,492 Equipment lease 4,747 - 3,620 1,583 178 10,128 - 7,127
Food/kitchen supplies 629,527 23,909 64,961 48 11,142 729,628 41 566,575Furniture/small office equipment 5,173 - 27,548 11,434 - 44,155 - 34,548Homeless/client services 331 467,391 118,733 - - 586,455 - 426,538 Hygiene/laundry/clothing - 312 2,935 - 866 4,113 - 2,102 In-kind materials and services 259,598 - - 63,203 - 322,801 - 1,733,141 Insurance - 2,915 - 4,874 54,052 61,841 - 64,095
Miscellaneous 22,930 - 23,920 - - 46,850 - 69,086
Newsletter - - - - 36,293 - 36,293 19,003Office expenses 336 6,789 16,876 1,127 118,235 6,415 149,778 93,960Professional fees 5,865 - 6,991 178,324 - 37,500 228,680 207,126Rent 11,813 - 29,578 3,560 - 44,951 - 24,662 Repairs and maintenance 6,023 50,034 16,683 12,307 173,988 259,035 - 244,632 Staff training - - 72 9,178 - 9,250 - 135
Stipends - 17,180 - - 90 17,270 - 29,420
Taxes and licenses 2,323 - - 9,509 - 11,832 - 27,502
Testing/education/life skills - 115 36,796 - 364 37,275 - 29,808 Travel - 14,130 58 16,640 - 30,828 - 2,266
Utilities 7,480 44,521 94,882 38,442 - 1,371 186,696 244,324 Vehicle fuel and maintenance 15,890 - 6,969 114,718 140 - 137,717 103,163 Total costs and expenses $ 1,145,564 $ 2,130,246 $ 2,540,175 $ 55,215 $ 1,854,630 $ 249,800 $ 7,975,630 $ 7,496,936 Program Services Supporting Services
See Independent Auditor’s Report and Notes to the Financial Statements. 7 POVERELLO HOUSE

STATEMENTS OF CASH FLOWS
FOR THE YEARS ENDED SEPTEMBER 30, 2022 AND 2021
2022 2021

CASH FLOWS FROM OPERATING ACTIVITIES
Change in net assets $ 75,567 $ 4,232,396
Adjustments to reconcile change in net assets to
net cash provided from operating activities:

Depreciation 273,086 231,492
Loss on disposition of assets 1,555 -
Unrealized (gain) / loss on sale of investments 603,658 (263,926) Changes in:

Grants receivable (416,201) (613,707)
Pledges receivable (572,000) -
Contracts receivable (19,129) 22,880
Prepaid expenses (15,160) (7,050)
Accounts payable (57,203) 194,528
Accrued expenses (2,926) (5,833)
Accrued payroll and related 117,177 64,882
Security deposits 9,230 -
Deferred revenue - 82,381
Net cash provided by (used in) operating activities 652,035 3,283,662

CASH FLOWS INVESTING ACTIVITIES
Purchase of property and equipment (2,187,078) (1,073,824) Purchase of investments (662,962) (2,775,359)
Proceeds from sale of investments 1,256,362 472,994
Net cash provided by (used in) investing activities (1,593,678) (3,376,189)

CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from loans payable 400,000 -
Principal payments on loans payable (73,096) (5,918)
Net cash provided by (used in) financing activities (73,096) 394,082 Net increase (decrease) in cash (1,014,739) 301,555
Cash and cash equivalents, beginning of year 2,182,010 1,880,455 Cash and cash equivalents, end of year $ 1,167,271 $ 2,182,010

POVERELLO HOUSE

NOTES TO THE FINANCIAL STATEMENTS
SEPTEMBER 30, 2022 AND 2021
See Independent Auditor’s Report.
8 NOTE 1 – ORGANIZATION AND OPERATIONS
Poverello House (the Organization) is a not-for-profit public benefit corporation in Fresno, California, whose mission is to feed the hungry, offer focused rehabilitation programs, temporary shelter, medical, dental, and other basic services to the poor, the homeless, and the disadvantaged, unconditionally, without regard to race, color, religion, national origin, age, sex or disability. Support is provided primarily by donor contributions.

Poverello House is also a safe haven through its Naomi’s House program for single, homeless women in Fresno County. Naomi’s House is a 24-bed overnight shelter located on the Poverello House campus. In addition to overnight shelter, the women also receive food, clothing, and medical and psychosocial assessment and care.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Adoption of New Accounting Standard
In September 2020, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2020-07, Presentation and Disclosures by Not-for-Profit Entities for Contributed Nonfinancial Assets. The standard requires nonprofits to expand their financial statement presentation and disclosure of information on an entity’s policies on contributed nonfinancial assets about monetization and utilization during the reporting period, information on donor-imposed restrictions, and valuation techniques. The new standards, as amended, is to be applied retrospectively to annual reporting periods beginning after June 15, 2021. The Organization adopted ASU 2020-07 with a date of initial application of October 1, 2021.

Basis of Presentation
The financial statements of the Organization have been prepared on the accrual basis of accounting and in accordance with U.S. generally accepted accounting principles (U.S. GAAP), which require the Organization to report information regarding its financial position and activities according to the following net asset classifications:

Net assets without donor restrictions – Net assets that are not subject to donor-imposed restrictions and may be expended for any purpose in performing the primary objectives of the Organization. These net assets may be used at the discretion of the Organization’s management and the Board of Directors.

Net assets with donor restrictions – Net assets subject to stipulations imposed by donors and grantors.

Some donor restrictions are temporary in nature; those restrictions will be met by action of the Organization or by the passage of time. Other donor restrictions are perpetual in nature, whereby the donor has stipulated the funds be maintained in perpetuity.

The Statement of Activities and Functional Expenses include certain prior year summarized comparative information in total. Such information does not include sufficient detail to constitute a presentation in conformity with accounting principles generally accepted in the United States of America. Accordingly, such information should be read in conjunction with the Organization’s financial statements for the year ended September 30, 2021, from which the summarized information was derived.

Cash and Cash Equivalents
For purposes of the statement of cash flows, the Organization considers all highly liquid investments available for current use with an initial maturity of three months or less to be cash equivalents.

POVERELLO HOUSE

NOTES TO THE FINANCIAL STATEMENTS
SEPTEMBER 30, 2022 AND 2021
See Independent Auditor’s Report.
9 NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Investments
Investments are stated at their estimated fair value based on quoted closing prices. Investments that are managed on a long-term basis or which are not expected to be used in the Organization’s operations within the year following the balance sheet date are classified as noncurrent.

Allowance for Doubtful Accounts
Receivables are stated at the amount management expects to collect from outstanding balances. Management provides for probable uncollectible amounts through a provision for bad debt expense and an adjustment to a valuation allowance based on its assessment of the current status of individual accounts. Balances that are still outstanding after management has used reasonable collection efforts are written off through a charge to the valuation allowance and a credit to receivable. At September 30, 2022 and 2021, the Organization considers all amounts to be fully collectible; therefore, no allowance for doubtful accounts is reflected.

Pledges Receivable
Unconditional pledges receivable from donors that are expected to be collected within one year are recorded at net realizable value. Long-term pledges receivable that are expected to be collected in a period beyond one year are recorded at a discount using the present value of their estimated future cash flows. The discounts on long-term pledges receivable are computed using risk-free interest rates applicable to the period in which the pledges are received.

Contracts Receivable
Contracts receivable consist of amounts owed by various organizations for prepared meals, as defined in the memorandums of understanding, that have not been received by the Organization. The carrying amount of contracts receivable approximates net present value.

Fair Value of Financial Instruments
The Organization considers its cash, grants and pledges receivable, prepaid expenses, accounts payable and accrued expenses to be short-term in nature, and therefore their fair values approximate their carrying values.

Property and Equipment
Property and equipment are stated at cost or, if donated and placed into service, at their estimated fair value at the date donated. The Organization’s policy is to capitalize assets with an individual value of $5,000 or greater.

Routine repairs and maintenance, including planned major maintenance activities are expensed when incurred.

Depreciation is computed using the straight-line method over the estimated useful lives of the assets.

Donations of property and equipment are recorded without donor restriction unless the donor restricts the donated asset to a specific purpose. Assets donated with explicit restriction regarding their use, and contributions of cash that must be used to acquire property and equipment, are reported with donor restriction.

Rehabilitation Resident Deposits
The Organization at times holds outside cash deposits for residents in its Rehabilitation Program. This cash is maintained in a separate bank account until such time as the residents request withdrawal of their funds.

POVERELLO HOUSE

NOTES TO THE FINANCIAL STATEMENTS
SEPTEMBER 30, 2022 AND 2021
See Independent Auditor’s Report.
10 NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Revenue Recognition
The Organization recognizes revenue when services are rendered. A receivable is recorded to the extent the amount earned exceeds cash advances. Conversely, a liability is recorded when cash advances exceed amounts earned.

Funding sources may, at their discretion, request reimbursement for expenses or return of funds, or both, as a result of noncompliance by the Organization with the terms of the grants or contracts. Additionally, if the Organization terminates its activities, all unearned amounts are to be returned to the funding sources.

Contributions
All contributions received are considered to be available for unrestricted use unless specifically restricted by the donor. Amounts received that are designated for future periods or are restricted by the donor for specific purposes are reported as increases in net assets with donor restriction. Unconditional promises to give that are silent as to the due date are presumed to be time restricted by the donor until received and are reported as net assets with donor restriction.

All donor-restricted support is reported as an increase in net assets with donor restriction. When a restriction expires (that is, when a stipulated time restriction ends or purpose restriction is accomplished), net assets with donor restriction are reclassified to net assets without donor restriction and reported in the statement of activities as net assets released from restriction.

Contributed Nonfinancial Assets
The Organization receives various donated materials and services. The estimated fair value of the donation is recorded as support and expense in the period received.

Donated food is valued at the approximate average wholesale value of one pound of donated product at the national level, which was determined to be $1.92 and $1.79, respectively, during 2022 and 2021. The average wholesale value was based upon a cost study conducted by Feeding America. The Organization also applies a spoilage factor to food donations received to properly account for perishable food that is not used. For the years ended September 30, 2022 and 2021 the Organization received $5,191,968 and $5,764,093 in donated food, applied a 95% and 75% spoilage factor, and recognized $259,598 and $1,729,228, respectively, in donated food.

Donated services are recognized as contributions if they significantly enhance non-financial assets or involve a professional service that would otherwise have been purchased. Contributed services recognized comprise of professional services such as website design and IT consulting used in management and general functions.

Contributed services can be objectively measured and are valued at their estimated fair value based on current rates for similar services.

Advertising and Promotion
The Organization expenses all advertising and promotion costs as incurred. Total advertising and promotion expenses at September 30, 2022 and 2021 were $130,470 and $67,151, respectively.

POVERELLO HOUSE

NOTES TO THE FINANCIAL STATEMENTS
SEPTEMBER 30, 2022 AND 2021
See Independent Auditor’s Report.
11 NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) The costs of providing the Organization’s programs and supporting services have been summarized on a functional basis in the Statement of Functional Expenses. Certain overhead and indirect costs have been allocated to program services and fundraising based on management’s estimate of the actual personnel and facilities utilized in such activities. Management and general include those expenses that are not directly identifiable with any specific program but provide for the overall support and direction of the Organization.

The expenses allocated consist of the following:

Expense Method of Allocation
Salaries Time and effort
Employee benefits Time and effort
Payroll taxes Time and effort
Communications Time and effort
Depreciation Time and effort
Equipment lease Time and effort
Miscellaneous Time and effort
Office expenses Time and effort
Repairs/maintenance Time and effort
Utilities Time and effort
Taxes
Poverello House has qualified as a not-for-profit organization and has been granted tax-exempt status pursuant to Internal Revenue Code Section 501(c)(3) and California Revenue and Taxation Code Section 23701(d) and is exempt from Federal and State of California income taxes.

Generally accepted accounting principles provide accounting and disclosures guidance about positions taken by an entity in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. The Organization’s returns are subject to examination by federal and state taxing authorities, generally for three years and four years, respectively, after they are filed. Unrelated business income tax, if any, is insignificant and no provision for income taxes has been made.

Use of Estimates
The preparation of financial statement in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.

Reclassifications
Certain prior year amounts have been reclassified to conform to the current year presentation. Such reclassifications had no impact on previously reported net assets or cash flows at September 30, 2021.

POVERELLO HOUSE

NOTES TO THE FINANCIAL STATEMENTS
SEPTEMBER 30, 2022 AND 2021
See Independent Auditor’s Report.
12 NOTE 3 – AVAILABILITY AND LIQUIDITY
The following represents the Organization’s financial assets at September 30:
2022 2021
Financial assets at year end:

Cash and cash equivalents 1,167,271 $ $ 2,182,010
Grants receivable 1,284,800 868,599
Pledges receivable 616,319 616,319
Contracts receivable 177,419 158,290
Investments 3,272,501 4,469,559
Total financial assets 6,518,310 8,294,777
Less amounts not available to be used within one year:

Donor-restricted with liquidity horizons greater than one year (2,120,071) (3,308,533) Financial assets available to meet general expenditures over the next twelve months $ 4,398,239 $ 4,986,244
The Organization has not adopted an official liquidity management plan or cash maintenance policy. However, cash, cash equivalents, and short/long-term investments are reviewed regularly. These are adjusted, as needed, to account for immediate cash needs, assess risk, and maximize return. Consistent with previous years, the Organization conservatively maintains sufficient liquidity to meet its operating requirements and perform its mission. The Executive staff of the Organization and the Board of Directors may consider adopting formalized plans/policies as the need arises.

NOTE 4 – PROPERTY AND EQUIPMENT, NET
Property and equipment consist of the following at September 30:
2022 2021
Land and buildings $ 6,224,344 $ 4,485,251
Building improvements 1,321,525 656,457
Building expansion 1,357,688 1,357,688
Resident Housing 215,502 215,502
Furniture, fixtures and equipment 688,253 547,499
Vehicles 471,930 402,816
Construction in progress 68,894 520,364
10,348,136 8,185,577
Accumulated depreciation (2,791,118) (2,540,996)
Property and equipment, net $ 7,557,018 $ 5,644,581
Total depreciation expense was $273,086 and $231,492 at September 30, 2022 and 2021, respectively.

POVERELLO HOUSE

NOTES TO THE FINANCIAL STATEMENTS
SEPTEMBER 30, 2022 AND 2021
See Independent Auditor’s Report.
13 NOTE 5 – INVESTMENT SECURITIES
Investment securities consist of the following at September 30:
2022 2021
Fixed income $ 1,592,477 $ 2,443,057
Equity securities 1,680,024 2,026,502
Total investments $ 3,272,501 $ 4,469,559
Fair Value
The following schedule summarizes the investment return in the statement of activities at September 30:

Without Donor
Restrictions
With Donor
Restrictions Total
Interest and dividends $ 76,865 $ 76,865 - $
Realized gains (losses) 99,030 99,030 -
Unrealized gains (losses) (603,658) (603,658) -
Investment fees - (32,124) (32,124)
Total investment income, net $ - (459,887) $ (459,887) $ Without Donor
Restrictions
With Donor
Restrictions Total
Interest and dividends $ 60,786 $ 60,787 1 $
Realized gains (losses) 266,003 266,003 -
Unrealized gains (losses) 260,804 3,122 263,926
Investment fees - (27,286) (27,286)
Total investment income, net $ 560,307 $ 3,123 $ 563,430 2022
2021

POVERELLO HOUSE

NOTES TO THE FINANCIAL STATEMENTS
SEPTEMBER 30, 2022 AND 2021
See Independent Auditor’s Report.
14 NOTE 6 – FAIR VALUE MEASUREMENTS
In accordance with generally accepted accounting principles, fair value is defined as the price that the entity would receive upon selling an asset or pay to transfer a liability at the reporting date. Generally accepted accounting principles establishes a three-tier hierarchy to maximize the use of observable market data and minimize the use of unobservable inputs, and to establish classification of fair value measurements for disclosure purposes. Inputs refer broadly to the assumptions that market participants would use in pricing an asset or liability, including assumptions about risk. Inputs may be observable or unobservable. Observable inputs are inputs that reflect the assumptions market participants would use in pricing an asset or liability based on market data obtained from sources independent of the reporting entity. Unobservable inputs are those that reflect the reporting entity’s own assumptions about the factors market participants would use in pricing the asset or liability developed based on the best information available.

The three-tier hierarchy of inputs is summarized in the three broad levels listed below:

Level 1 – Valuations based on quoted prices in active markets for identical assets or liabilities.

Level 2 – Valuations based on quoted prices in markets that are not active or for which all significant inputs are observable, either directly or indirectly, and fair value is determined through the use of other valuation methodologies.

Level 3 – Valuations based on inputs that are not observable and significant to the overall fair value measurement, including the entity’s own assumptions in determining the fair value of assets or liabilities.

The table below presents the level within the fair value hierarchy at which investments are measured at September 30:

Total Level 1 Level 2 Level 3
Fixed income $ 1,592,477 $ 1,592,477 $ - $ -
Equity securities 1,680,024 - 1,680,024 -
Total investments at fair value $ 3,272,501 $ - 3,272,501 $ - $ Total Level 1 Level 2 Level 3
Fixed income $ 2,443,057 $ 2,443,057 $ - $ -
Equity securities 2,026,502 - 2,026,502 -
Total investments at fair value $ 4,469,559 $ - 4,469,559 $ - $ 2021
2022
Description
NOTE 7 – RETIREMENT PLAN
The Organization maintains a Simple IRA plan and provides a match of up to 3% of employee elective deferrals.

Amounts paid for retirement were $46,494 and $33,103 in the years ended September 30, 2022, and 2021, respectively.

POVERELLO HOUSE

NOTES TO THE FINANCIAL STATEMENTS
SEPTEMBER 30, 2022 AND 2021
See Independent Auditor’s Report.
15 NOTE 8 – COMMITMENTS
The Organization leases various office equipment under operating lease agreements. The operating leases have term expiration dates through 2027.

The Organization’s future minimum lease commitments are as follows for September 30:

Year Ending
2023 $ 48,690
2024 48,690
2025 41,606
2026 25,732
2027 15,010
Total $ 179,728
Total rent expenses were $55,079 and $31,789 for the years ended September 30, 2022 and 2021, respectively. In the normal course of business, operating leases are generally renewed or replaced by other leases.

NOTE 9 – NET ASSETS WITH DONOR RESTRICTIONS
Net assets with donor restrictions consisted of the following at September 30:
2022 2021
Time restrictions:

Estate distributions receivable 16,323 $ $ 16,323
Charitable trust promise to give 600,000 600,000
Purpose restrictions:

McMurray Family Medical Fund 10,480 -
Kaiser 95,000 19,760
Amazon Day 1 Family Fund 1,401,995 2,501,995
Other various 6,753 159,975
Total net assets with donor restrictions $ 2,120,071 $ 3,308,533 Net assets released from donor restriction by incurring expenses satisfying the restricted purpose or by occurrence of the passage of time or other events specified by the donors are as follows for the years ended September 30:
2022 2021
Time restriction expired:

Passage of specified time $ 32,123 - $
Purpose restriction accomplished:

Capital projects 1,100,000 115,774
Program expenses 549,224 304,625
Total net assets released from restrictions $ 1,649,224 $ 452,522

POVERELLO HOUSE

NOTES TO THE FINANCIAL STATEMENTS
SEPTEMBER 30, 2022 AND 2021
See Independent Auditor’s Report.
16 NOTE 10 – CONTRIBUTED NONFINANCIAL ASSETS
Contributed nonfinancial assets recognized within the statement of activities consist of the following for the years ended September 30:
2022 2021
Food $ 259,598 $ 1,729,228
Services and discounts 63,203 3,913
Total $ 322,801 $ 1,733,141
NOTE 11 – CREDIT RISK
The Organization maintains cash balances in bank accounts with financial institutions insured by the Federal Deposit Insurance Corporation. At September 30, 2022 and 2021, the Organization had uninsured cash balances of $909,461 and $1,332,745, respectively.

NOTE 12 – LOAN PAYABLE
On April 28, 2021, the Organization entered into a loan agreement with Central Valley Community Bank in the amount of $400,000 with an interest rate of 4%. The loan calls for four consecutive interest only monthly payments commencing May 27, 2021, and principal and interest monthly payments of $7,468 commencing September 27, 2021. The loan matures on August 27, 2026, and is secured by solar panels. The remaining balance on the loan at September 30, 2022 is $320,694.

The future minimum principal payments under the Organization’s loan payable for the years ending September 30 are as follows:
2023 $ 76,759
2024 80,285
2025 83,974
2026 79,676
Total $ 320,694

POVERELLO HOUSE

NOTES TO THE FINANCIAL STATEMENTS
SEPTEMBER 30, 2022 AND 2021
See Independent Auditor’s Report.
17 NOTE 13 – CONTRACTS WITH CUSTOMERS
Revenue from performance obligations satisfied at a point in time consists of the following at September 30:
2022 2021
Laundry Services $ 6,195 $ -
Lease Revenue 72,000 -
Meals Reimbursement 1,268,466 1,059,520
Mental Health Services 174,708 14,967
Security Services - 60,000
Total contracts $ 1,581,369 $ 1,074,487
Contract assets include meals reimbursement from various organizations. Contract assets are as follows:
9/30/2022 9/30/2021 9/30/2020
Closing Balance Closing Balance Opening Balance
Contract assets:

Contracts receivable 177,419 $ $ 158,290 $ 181,170
NOTE 14 – GRANTS REVENUE
The Organization recognized the following grant revenues for the year ended September 30:
2022 2021
Amazon Day 1 Family Fund $ 2,501,995 - $
California Community Reinvestment Grant 151,824 47,419
City of Fresno Emergency Shelter Grant 863,664 483,969
Community of Hope - 622,032
Continuum of Care Program 27,573 -
Coordinated Entry System 144,939 -
County of Fresno MAP Point 399,362 379,303
Emergency Food and Shelter Program 240,939 326,926
Grant Village Cares - 169,896
HERO Grant 252,440 -
Homeless Family Services 67,944 64,612
Kaiser 120,000 150,000
Kings View - 27,623
Map Point CARES - 54,826
Recidivism Grant 50,000 50,000
Triage Center 472,792 367,022
Village of Hope - 807,663
Total grants $ 3,599,140 $ 5,245,623
NOTE 15 – SUBSEQUENT EVENTS
Management has evaluated and concluded that there are no subsequent events that have occurred from September 30, 2022 through the date the financial statements were available to be issued on March 21, 2023, that would require additional disclosure or adjustment. 18 THIS PAGE IS LEFT BLANK INTENTIONALLY
19 SUPPLEMENTARY INFORMATION
See Independent Auditor’s Report and Notes to the Schedule of Expenditures of Federal Awards. 20 POVERELLO HOUSE

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE YEAR ENDED SEPTEMBER 30, 2022
Assistance Pass-Through
Listing Grantor's Total
Number Number Expenditures
U.S. Department of Housing and Urban Development
Direct Program
Continuum of Care Program 14.267 $ 172,512
Pass-Through Program from City of Fresno:

Emergency Solutions Grant 14.231 * E-19-MC-06-0001 42,423 Emergency Solutions Grant 14.231 * E-20-MC-06-0001 61,366 Emergency Solutions Grant 14.231 * E-20-MW-06-0001 548,436 Emergency Solutions Grant 14.231 * E-21-MC-06-001 167,078 Emergency Solutions Grant 14.231 * E-22-MC-06-0001 44,319 Pass-Through Program from County of Fresno:

Emergency Solutions Grant 14.231 * E-20-UW-06-003 253,814 Total Emergency Solutions Grant 1,117,436
Total U.S. Department of Housing and Urban Development 1,289,948 U.S. Department of Homeland Security
Pass-Through Program from United Way
Emergency Food and Shelter National Board Program 97.024 EFSP Phase 39 240,939 Total U.S. Department of Homeland Security 240,939
Total Expenditures of Federal Awards $ 1,530,887
*Denotes a major program per Uniform Guidance.

Federal Grantor/Program or Cluster Title
21 POVERELLO HOUSE

NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED SEPTEMBER 30, 2022
NOTE 1 – GENERAL
The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award programs of Poverello House (the Organization). Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies are included in the schedule. The information in this SEFA is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).

NOTE 2 – BASIS OF ACCOUNTING
The accompanying SEFA is presented using the accrual basis of accounting, which is described in Note 2 of the Organizations financial statements.

NOTE 3 – RELATIONSHIP TO BASIC FINANCIAL STATEMENTS
Federal award expenditures agree or can be reconciled with the amounts reported in the Organization’s financial statements.

NOTE 4 – INDIRECT COST RATE
The Organization has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
22 THIS PAGE IS LEFT BLANK INTENTIONALLY.
23 OTHER INDEPENDENT AUDITOR’S REPORTS
24 INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER

FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS

BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN

ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the Board of Directors of
Poverello House
Fresno, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of Poverello House (a nonprofit organization), which comprise the statement of financial position as of September 30, 2022, and the related statements of activities, functional expenses, and cash flows for the year then ended, and the related notes to the financial statements, and have issued our report thereon dated March 21, 2023.

Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered Poverello House’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Poverello House’s internal control. Accordingly, we do not express an opinion on the effectiveness of Poverello House’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of the internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. We identified certain deficiencies in internal control, described in the accompanying schedule of findings and questioned costs as item 2022-001 that we consider to be a material weakness.

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether Poverello House’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. 25 Poverello House’s Response to Findings
Government Auditing Standards requires the auditor to perform limited procedures on Poverello House’s response to the findings identified in our audit and described in the accompanying schedule of findings and questioned costs. Poverello House’s response was not subjected to the other auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on the response.

Purpose of This Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the organization’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the organization’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Clovis, California
March 21, 2023
26 INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE FOR

EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER

COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE
To the Board of Directors of
Poverello House
Fresno, California
Report on Compliance for Each Major Federal Program
Opinion on Each Major Federal Program
We have audited Poverello House’s compliance with the types of compliance requirements identified as subject to audit in the OMB Compliance Supplement that could have a direct and material effect on each of Poverello House’s major federal programs for the year ended September 30, 2022. Poverello House’s major federal programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs.

In our opinion, Poverello House complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended September 30, 2022.

Basis for Opinion on Each Major Federal Program
We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance are further described in the Auditor’s Responsibilities for the Audit of Compliance section of our report.

We are required to be independent of Poverello House and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each major federal program. Our audit does not provide a legal determination of Poverello House’s compliance with the compliance requirements referred to above.

Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to Poverello House’s federal programs.
27 Auditor’s Responsibilities for the Audit of Compliance Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on Poverello House’s compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about Poverello House’s compliance with the requirements of each major federal program as a whole.

In performing an audit in accordance with generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance, we:
 Exercise professional judgment and maintain professional skepticism throughout the audit.  Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding Poverello House’s compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances.  Obtain an understanding of Poverello House’s internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of Poverello House’s internal control over compliance.

Accordingly, no such opinion is expressed.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit.

Report on Internal Control over Compliance
A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.

Our consideration of internal control over compliance was for the limited purpose described in the Auditor’s Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified.

Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed.

The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.

Clovis, California
March 21, 2023
28 THIS PAGE IS LEFT BLANK INTENTIONALLY.
29 FINDINGS AND QUESTIONED COSTS

POVERELLO HOUSE

SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED SEPTEMBER 30, 2022
30 SECTION I – SUMMARY OF AUDITOR’S RESULTS
Financial Statements
Type of auditor's report issued Unmodified
Internal control over financial reporting:

Material weaknesses identified? X Yes No
Significant deficiencies identified that are not
considered to be material weaknesses? Yes X None reported Noncompliance material to financial
statement noted? Yes X No
Federal Awards
Internal control over major programs:

Material weaknesses identified? Yes X No
Significant deficiencies identified that are not
considered to be material weaknesses? Yes X None reported Type of auditor's report issued on compliance
for major programs: Unmodified
Any audit findings disclosed that are required
to be reported in accordance with
2 CFR 200, Section 200.516(a)? Yes X No
Identification of Major Programs
Name of Federal Program or Cluster
Emergency Solutions Grant
Dollar threshold used to distinguish between
Type A and Type B programs:

Auditee qualified as a low-risk auditee? X Yes No
$750,000
Assistance Listing Number

14.231

POVERELLO HOUSE

SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED SEPTEMBER 30, 2022
31 SECTION II – FINANCIAL STATEMENT FINDINGS
Finding 2022-001 Schedule of Expenditures of Federal Awards (Material Weakness) Condition: The Schedule of Expenditures of Federal Awards (SEFA) initially provided by the Organization was materially incomplete. There were federal grants for which the Organization made expenditures that were not included on the SEFA.

Criteria: A strong system of internal controls and management review requires that expenditures for all federal grants are accumulated and included on the SEFA in compliance with applicable standards.

Cause: The Organization was unable to identify federal funding sources during review of grant agreements, accordingly, not all expenditures were captured in the Organization’s SEFA.

Effect: As a result of this condition, federal grant expenditures were understated by $268,540.

The final SEFA was corrected and is properly presented.

Recommendation: We recommend that the Organization create a system of control whereby all grants are reviewed in detail and a listing created that identifies the funding source for each. The Organization should ensure applicable expenditures for grants identified as having federal funding are included in the SEFA.

SECTION III – FEDERAL AWARD FINDINGS
None reported.

POVERELLO HOUSE

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
FOR THE YEAR ENDED SEPTEMBER 30, 2022
32 FINANCIAL STATEMENT FINDINGS
None reported.

FEDERAL AWARD FINDINGS
None reported.
33 Part B. Exhibit C.2
Balance Sheet Previous Year Comparison
1:16 PM
10/23/23
Accrual Basis
Poverello House
Balance Sheet Prev Year Comparison
As of September 30, 2023
1 2
3 4
5 6
7 8
9 10
11 12
13 14
15 16
17 18
19 20
21 22
23 24
25 26
27 28
29 30
31 32
33 34
35 36
37 38
39 40
41 42
43 44
45 46
47 48
49 50
51 52
53 54
55 56
57 58
59 60
61 62
63 64
65 66
67 ABCD E F G H I J K L
Sep 30, 23 Sep 30, 22 $ Change % Change
ASSETS
Current Assets
Checking/Savings
10000 ꞏ Cash Accounts 1,004,125.52 1,039,886.02 -35,760.50 -3.44% Total Checking/Savings 1,004,125.52 1,039,886.02 -35,760.50 -3.44% Accounts Receivable
11000 ꞏ Accounts Receivable 2,850,091.17 1,478,391.00 1,371,700.17 92.78% 11250 ꞏ Trust Receivable 47,718.13 600,000.00 -552,281.87 -92.05% Total Accounts Receivable 2,897,809.30 2,078,391.00 819,418.30 39.43% Other Current Assets
11300 ꞏ Misc. Receivable 1,486.16 145.97 1,340.19 918.13% 11305 ꞏ Deposits in Transit 0.00 15,952.46 -15,952.46 -100.0% 12000 ꞏ Investments 3,582,932.88 3,379,768.14 203,164.74 6.01% 12500 ꞏ Undeposited Funds 0.00 15,966.00 -15,966.00 -100.0% 13000 ꞏ Prepaid Expenses 28,459.10 17,712.03 10,747.07 60.68% Total Other Current Assets 3,612,878.14 3,429,544.60 183,333.54 5.35% Total Current Assets 7,514,812.96 6,547,821.62 966,991.34 14.77% Fixed Assets
15000 ꞏ Fixed Assets - Poverello 11,244,247.41 7,470,041.86 3,774,205.55 50.53% 15500 ꞏ Fixed Assets - Naomi 91,289.89 86,974.89 4,315.00 4.96% Total Fixed Assets 11,335,537.30 7,557,016.75 3,778,520.55 50.0% Other Assets
17000 ꞏ Escrow Deposit 0.00 4,500.00 -4,500.00 -100.0%
Total Other Assets 0.00 4,500.00 -4,500.00 -100.0%
TOTAL ASSETS 18,850,350.26 14,109,338.37 4,741,011.89 33.6%

LIABILITIES & EQUITY
Liabilities
Current Liabilities
Accounts Payable
20000 ꞏ Accounts Payable 316,249.54 184,591.05 131,658.49 71.32% 20150 ꞏ AP - Martin Lopez 300.00 300.00 0.00 0.0%
20175 ꞏ Rehab Payable 11,320.00 11,700.00 -380.00 -3.25% Total Accounts Payable 327,869.54 196,591.05 131,278.49 66.78% Credit Cards
21200 ꞏ Visa - R. Huerta 0.00 145.77 -145.77 -100.0%
21250 ꞏ Visa-B. Hubbard 689.62 0.00 689.62 100.0%
21350 ꞏ 21350 - S. Guthrey 1,717.72 642.49 1,075.23 167.35% 21450 ꞏ Office Depot -408.44 0.00 -408.44 -100.0%
21510 ꞏ Visa - Z. Darrah 0.00 349.50 -349.50 -100.0%
21515 ꞏ Visa-L.Bowman 943.61 0.00 943.61 100.0%
21517 ꞏ American Express-L Bowman 839.99 2,191.10 -1,351.11 -61.66% 21520 ꞏ Visa-K. Flores 240.35 1,039.68 -799.33 -76.88%
21745 ꞏ Visa-C. Beninga 1,879.51 0.00 1,879.51 100.0%
21750 ꞏ Visa - S. Rios 716.33 19.50 696.83 3,573.49%
21755 ꞏ Visa-J. DeOrian 9,984.45 0.00 9,984.45 100.0%
21800 ꞏ Citi Card 15.90 5,322.15 -5,306.25 -99.7%
21950 ꞏ Smart & Final 743.69 0.00 743.69 100.0%
Total Credit Cards 17,362.73 9,710.19 7,652.54 78.81%
Other Current Liabilities
20200 ꞏ Pension Payable -408.77 0.00 -408.77 -100.0%
20300 ꞏ Accrued Payroll 564,827.96 326,596.08 238,231.88 72.94% 22000 ꞏ Deferred Income 1,205,752.66 82,381.43 1,123,371.23 1,363.62% 25400 ꞏ Security Deposits-family shelte -1,897.00 9,230.00 -11,127.00 -120.55% 25407 ꞏ Security Deposit-HPIP -3,600.00 0.00 -3,600.00 -100.0% 26500 ꞏ Loan-Solar 242,820.28 320,986.28 -78,166.00 -24.35% Total Other Current Liabilities 2,007,495.13 739,193.79 1,268,301.34 171.58% Total Current Liabilities 2,352,727.40 945,495.03 1,407,232.37 148.84% Total Liabilities 2,352,727.40 945,495.03 1,407,232.37 148.84% Equity
30100 ꞏ Fund Balance - General 8,868,308.64 8,868,308.64 0.00 0.0% 30200 ꞏ Fund Balance - Restricted 3,162,560.00 3,162,560.00 0.00 0.0% 32000 ꞏ Unrestricted Net Assets 1,132,974.70 1,069,836.36 63,138.34 5.9% Net Income 3,333,779.52 63,138.34 3,270,641.18 5,180.12% Total Equity 16,497,622.86 13,163,843.34 3,333,779.52 25.33% TOTAL LIABILITIES & EQUITY 18,850,350.26 14,109,338.37 4,741,011.89 33.6%

Page 2 of 8 ends

12:23 PM
10/23/23
Accrual Basis
Poverello House
Profit & Loss Budget vs. Actual
October 2022 through September 2023
1 2
3 4
5 6
7 8
9 10
11 12
13 14
15 16
17 18
19 20
21 22
23 24
25 26
27 28
29 30
31 32
33 34
35 36
37 38
39 40
41 42
43 44
45 46
47 48
49 50
51 52
53 54
55 56
57 58
59 60
61 62
63 64
65 66
67 68
69 70
71 72
73 74
75 76

ABCDE F G CQ CR CS CZ DA DB DC DD DE DF DG
TOTAL
Sep 23 Oct '22 - Sep 23 Budget $ Over Budget % of Budget Ordinary Income/Expense
Income
Income
40000 ꞏ Contribution Income
40100 ꞏ Contributions - Individual 27,290.09 674,492.94 297,500.00 376,992.94 226.72% 40150 ꞏ Contributions-Newsletter 21,047.50 428,493.84 552,500.00 -124,006.16 77.56% 40200 ꞏ Contributions - Giving Campaign 1,991.55 52,381.27 70,000.00 -17,618.73 74.83% 40300 ꞏ Contributions - Memorials 1,190.65 58,837.92 50,000.00 8,837.92 117.68% 40400 ꞏ Contributions - Groups 530.00 11,723.00 55,000.00 -43,277.00 21.32% 40500 ꞏ Contributions - Business 27,479.35 387,365.73 300,000.00 87,365.73 129.12% 40600 ꞏ Contributions - Planned Giving 25,000.00 445,306.00 400,000.00 45,306.00 111.33% 41200 ꞏ Contributions - Foundations 60,624.72 218,156.29 100,000.00 118,156.29 218.16% 46000 ꞏ Restricted Donations 4,475.76 231,698.73
Total 40000 ꞏ Contribution Income 169,629.62 2,508,455.72 1,825,000.00 683,455.72 137.45% 45000 ꞏ Fundraising Income
45100 ꞏ 5K Run 40.16 71,000.00 25,000.00 46,000.00 284.0% 45200 ꞏ Gala 42,300.00 400,325.61 250,000.00 150,325.61 160.13% 45300 ꞏ Third Party 966.12 42,435.69 25,000.00 17,435.69 169.74% 45450 ꞏ Telethon Revenue 25.55 91,253.95 150,000.00 -58,746.05 60.84% 45455 ꞏ Telethon Sponsors 0.00 70,303.16
45550 ꞏ Fundraising - Other 0.00 0.00 0.00 0.00 0.0%
Total 45000 ꞏ Fundraising Income 43,331.83 675,318.41 450,000.00 225,318.41 150.07% 47000 ꞏ Grant Income
47105 ꞏ Grant - HHIP 58,759.22 145,393.69
47107 ꞏ Grant - ERF-2 320,370.45 913,288.36
47110 ꞏ Grant-Hope Pointe (Clarion) 133,028.13 404,481.51 47115 ꞏ Grant-ARPA-Kitchen 0.00 1,000,000.00
47125 ꞏ Grant - HERO 56,085.39 409,353.20 506,069.00 -96,715.80 80.89% 47130 ꞏ Grant - Co. Recidivism Rehab 4,166.66 49,999.92 50,000.00 -0.08 100.0% 47135 ꞏ Grant - Triage Center 70,282.98 549,478.99 315,325.92 234,153.07 174.26% 47140 ꞏ Grant - FEMA 48,183.76 452,950.29 406,000.00 46,950.29 111.56% 47155 ꞏ Grant - CRG 15,224.09 136,818.95 145,628.03 -8,809.08 93.95% 47165 ꞏ Grant-ESG 2 0.00 0.00 0.00 0.00 0.0%
47167 ꞏ Grant-ESG-3 0.00 0.00 0.00 0.00 0.0%
47168 ꞏ Grant - ESG-4 0.00 0.00 0.00 0.00 0.0%
47169 ꞏ Grant - ESG - 5 0.00 34,337.72 47,606.50 -13,268.78 72.13% 47170 ꞏ Grant - Kaiser 0.00 50,000.00 95,000.00 -45,000.00 52.63% 47185 ꞏ Grant-VOH 2 163,321.13 2,705,444.17 1,712,935.00 992,509.17 157.94% 47190 ꞏ Grant - SuperMap 41,256.96 380,439.17 380,257.00 182.17 100.05% 47200 ꞏ Homeless Family Services 5,304.04 59,857.80 65,654.03 -5,796.23 91.17% 47300 ꞏ Grant-Family Services 0.00 0.00 0.00 0.00 0.0%
47310 ꞏ Grant - CES 63,192.06 591,199.42 474,164.71 117,034.71 124.68% 47315 ꞏ Grant - COC Rapid Rehousing 7,064.46 304,483.75 284,312.70 20,171.05 107.1% 47320 ꞏ Grant - ESG 7 CV 17,116.55 243,359.04 228,013.50 15,345.54 106.73% 47325 ꞏ Grant - ESG 8 Hope Team 0.00 151,950.75 147,202.51 4,748.24 103.23% 47330 ꞏ Grant - ESG 9 - Rapid Rehousing 8,243.80 65,610.61 48,933.50 16,677.11 134.08% 47332 ꞏ Grant - ESG 10 - Hope Team 11,246.39 11,246.39
Total 47000 ꞏ Grant Income 1,022,846.07 8,659,693.73 4,907,102.40 3,752,591.33 176.47% 49600 ꞏ Meals Reimbursement 160,725.00 1,476,516.25 1,200,000.00 276,516.25 123.04% 49700 ꞏ Other operating Income 11,898.48 132,859.34
49800 ꞏ Rental Income 0.00 14,025.63 30,000.00 -15,974.37 46.75% Total Income 1,408,431.00 13,466,869.08 8,412,102.40 5,054,766.68 160.09% 48500 ꞏ Program Revenue
48502 ꞏ Mental Health Services Revenue 0.00 146,410.85 216,000.00 -69,589.15 67.78% 48505 ꞏ Lease Revenue 12,000.00 144,000.00 144,000.00 0.00 100.0% 48507 ꞏ Laundry services Revenue 879.00 13,944.00 10,129.85 3,814.15 137.65% 48509 ꞏ Security Services 10,000.00 120,000.00 120,000.00 0.00 100.0% Total 48500 ꞏ Program Revenue 22,879.00 424,354.85 490,129.85 -65,775.00 86.58% 48600 ꞏ Social Enterprise
48610 ꞏ Solar Panel Cleaning 400.00 19,703.35
48600 ꞏ Social Enterprise - Other 0.00 0.00 80,000.00 -80,000.00 0.0% Total 48600 ꞏ Social Enterprise 400.00 19,703.35 80,000.00 -60,296.65 24.63% 48700 ꞏ Designated Revenue 0.00 964,482.00
Total Income 1,431,710.00 14,875,409.28 8,982,232.25 5,893,177.03 165.61% Gross Profit 1,431,710.00 14,875,409.28 8,982,232.25 5,893,177.03 165.61% Expense
50000 ꞏ Program Expenses
50010 ꞏ Employee Expenses
50070 ꞏ Uniforms 0.00 22,930.29
50075 ꞏ Staff reimbursements 557.36 4,602.53 24,000.00 -19,397.47 19.18% 50080 ꞏ Employee Meals 3,078.26 27,309.15 24,000.00 3,309.15 113.79% 50100 ꞏ Wages 929,871.81 5,500,579.14 4,365,361.37 1,135,217.77 126.01% 50200 ꞏ Payroll Taxes 82,862.50 465,103.81 365,371.41 99,732.40 127.3% 50300 ꞏ Health Insurance 49,707.59 436,507.57 642,454.48 -205,946.91 67.94%

Page 3 of 8 ends

12:23 PM
10/23/23
Accrual Basis
Poverello House
Profit & Loss Budget vs. Actual
October 2022 through September 2023
1 2

ABCDE F G CQ CR CS CZ DA DB DC DD DE DF DG
TOTAL
Sep 23 Oct '22 - Sep 23 Budget $ Over Budget % of Budget 77 78
79 80
81 82
83 84
85 86
87 88
89 90
91 92
93 94
95 96
97 98
99 100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
50345 ꞏ Other Benefits 4,157.02 7,962.70 0.00 7,962.70 100.0% 50350 ꞏ Dental / Vision/Life/Dis. 7,540.49 84,732.66 16,509.95 68,222.71 513.22% 50400 ꞏ Workers Compensation 31,841.99 200,698.79 114,528.64 86,170.15 175.24% 50600 ꞏ Retirement Expense 6,140.74 47,276.82 49,193.85 -1,917.03 96.1% 50650 ꞏ Professional Development 0.00 558.36 2,000.00 -1,441.64 27.92% Total 50010 ꞏ Employee Expenses 1,115,757.76 6,798,261.82 5,603,419.70 1,194,842.12 121.32% 50450 ꞏ Travel Expenses 1,105.43 38,087.18 34,051.68 4,035.50 111.85% 50500 ꞏ Stipends 2,260.00 30,030.00 25,000.00 5,030.00 120.12% 50550 ꞏ Membership & Dues 190.60 7,174.96 3,500.00 3,674.96 205.0% 50590 ꞏ Rent Expense 9,319.14 77,180.15 57,222.78 19,957.37 134.88% 50597 ꞏ Storage Unit-Hope Pointe 0.00 6,600.00
50601 ꞏ Tax & License 872.00 9,774.18 6,500.00 3,274.18 150.37% 50602 ꞏ Property Tax 0.00 23,764.54 5,000.00 18,764.54 475.29% 50700 ꞏ Automobile Expense
50701 ꞏ Automobile - Fuel 11,118.81 113,852.22 79,861.59 33,990.63 142.56% 50702 ꞏ Automobile - R & M 1,934.59 24,194.44 21,618.47 2,575.97 111.92% 50703 ꞏ Truck Lease 0.00 35,846.80 38,214.24 -2,367.44 93.81% Total 50700 ꞏ Automobile Expense 13,053.40 173,893.46 139,694.30 34,199.16 124.48% 50800 ꞏ Services
50810 ꞏ Homeless Services 4,540.67 46,922.90 50,000.00 -3,077.10 93.85% 50811 ꞏ Housing Assistance 9,664.00 328,788.23 292,928.49 35,859.74 112.24% 50812 ꞏ Transportation 512.00 1,893.00 2,500.00 -607.00 75.72% 50815 ꞏ Client Events 0.00 13,583.70 15,000.00 -1,416.30 90.56% 50837 ꞏ Site Lease-Village 12,000.00 144,000.00 144,000.00 0.00 100.0% 50838 ꞏ Laundry Services-Village 879.00 13,944.00 10,200.60 3,743.40 136.7% 50839 ꞏ Security Services 10,000.00 120,000.00 120,000.00 0.00 100.0% 50890 ꞏ Client Hotel Rooms 0.00 4,765.64 11,154.51 -6,388.87 42.72% 50895 ꞏ Client Meals 91,200.00 597,154.88 380,537.00 216,617.88 156.92% 58010 ꞏ Purchase of Vehicles 0.00 101,668.89
50800 ꞏ Services - Other 0.00 0.00 0.00 0.00 0.0%
Total 50800 ꞏ Services 128,795.67 1,372,721.24 1,026,320.60 346,400.64 133.75% 51000 ꞏ Supplies
51005 ꞏ Program Supplies 14,106.79 174,176.13 82,697.61 91,478.52 210.62% 51100 ꞏ Kitchen 17,247.34 79,796.50 30,000.00 49,796.50 265.99% 51105 ꞏ Kitchen Repairs 2,329.26 13,580.31 7,500.00 6,080.31 181.07% 51200 ꞏ Hygiene 1,455.63 13,675.20 0.00 13,675.20 100.0% 51400 ꞏ Janitorial Supplies 3,803.81 44,170.02 20,000.00 24,170.02 220.85% 51405 ꞏ Janitorial Services 1,800.00 9,000.00 20,000.00 -11,000.00 45.0% 51600 ꞏ Food 85,512.33 940,871.11 606,000.00 334,871.11 155.26% 51700 ꞏ Clothing & Linen 13,777.26 53,461.58 10,000.00 43,461.58 534.62% 51800 ꞏ Medical/Prescriptions 0.00 67.25
51900 ꞏ Furniture & Small Office 5,462.66 40,458.07 0.00 40,458.07 100.0% 51905 ꞏ Shelter Furniture & Personal Su 480.17 480.17 2,358.00 -1,877.83 20.36% 52000 ꞏ Educational & Life Skills 4,501.30 45,344.72 17,000.00 28,344.72 266.73% 52100 ꞏ Testing & Supplies 0.00 8,372.27 1,800.00 6,572.27 465.13% 52200 ꞏ Security Expense 0.00 316.60 360.00 -43.40 87.94% 52700 ꞏ Program Expense-Rehab 0.00 0.00 29,000.00 -29,000.00 0.0% 51000 ꞏ Supplies - Other 0.00 1,576.36
Total 51000 ꞏ Supplies 150,476.55 1,425,346.29 826,715.61 598,630.68 172.41% 53500 ꞏ Insurance 2,646.93 109,256.95 71,200.00 38,056.95 153.45% 53600 ꞏ Maintenance 15,155.13 217,484.06 116,600.00 100,884.06 186.52% 53650 ꞏ Training 801.88 21,583.59 20,276.10 1,307.49 106.45% 53655 ꞏ HMIS License 0.00 0.00 3,850.00 -3,850.00 0.0%
53660 ꞏ Meetings 507.45 8,128.96 10,000.00 -1,871.04 81.29% 53700 ꞏ Professional Fees
53720 ꞏ Accounting Fees 5,142.81 56,599.32 57,200.00 -600.68 98.95% 53722 ꞏ Auditing Expense 0.00 34,430.00 26,000.00 8,430.00 132.42% 53725 ꞏ Computer & I/T Expense 994.00 21,453.06 20,000.00 1,453.06 107.27% 53730 ꞏ Consulting Fees 19,000.00 93,950.00 321,091.00 -227,141.00 29.26% 53735 ꞏ Legal Fees 0.00 0.00 5,000.00 -5,000.00 0.0%
53740 ꞏ Payroll Processing 3,467.60 24,922.60 15,000.00 9,922.60 166.15% 53750 ꞏ HR Service 955.00 51,845.00 15,000.00 36,845.00 345.63% 53755 ꞏ Mental Health Clinicians 0.00 1,130.00 0.00 1,130.00 100.0% 53760 ꞏ Intern 0.00 17,500.00 20,000.00 -2,500.00 87.5% 53770 ꞏ Translation Services 0.00 1,275.00
53772 ꞏ IT Infrastructure 19.49 29,760.96
Total 53700 ꞏ Professional Fees 29,578.90 332,865.94 479,291.00 -146,425.06 69.45% 54100 ꞏ Promotional & Marketing 1,947.28 89,002.86 52,500.00 36,502.86 169.53% 54103 ꞏ 50th Anniversary Promotional Ex 333.72 209,037.47 150,000.00 59,037.47 139.36% 54200 ꞏ Newsletter 4,545.92 52,737.60 35,000.00 17,737.60 150.68% 54300 ꞏ Office Expense 8,074.01 82,931.29 30,101.55 52,829.74 275.51% 54310 ꞏ Office Furniture 0.00 5,456.37 4,692.19 764.18 116.29% 54350 ꞏ Postage 3,525.89 14,590.33 13,000.00 1,590.33 112.23% 54400 ꞏ Utilities-PGE 24,800.58 197,335.54 70,214.97 127,120.57 281.05%

Page 4 of 8 ends

12:23 PM
10/23/23
Accrual Basis
Poverello House
Profit & Loss Budget vs. Actual
October 2022 through September 2023
1 2

ABCDE F G CQ CR CS CZ DA DB DC DD DE DF DG
TOTAL
Sep 23 Oct '22 - Sep 23 Budget $ Over Budget % of Budget 151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
54401 ꞏ Utilities-Water & Garbage 9,924.32 85,451.74 45,000.00 40,451.74 189.89% 54501 ꞏ Communications
54502 ꞏ Comm-Cell Phone 899.90 4,394.31
54501 ꞏ Communications - Other 7,307.18 77,355.01 71,764.85 5,590.16 107.79% Total 54501 ꞏ Communications 8,207.08 81,749.32 71,764.85 9,984.47 113.91% 54550 ꞏ Equipment Lease 3,051.24 23,114.36 19,363.94 3,750.42 119.37% 54555 ꞏ Equipment Rental 0.00 30,245.33
54700 ꞏ Bank & Merchant Fees 711.94 23,541.28 17,000.00 6,541.28 138.48% 58000 ꞏ New Equipment (Fixed Assets) 15,985.61 135,365.33 18,403.75 116,961.58 735.53% 59500 ꞏ Indirect Expense Allocation 0.00 5,177.38 113,252.79 -108,075.41 4.57% 59700 ꞏ Other Expense 2,859.98 26,851.87 0.00 26,851.87 100.0% 59702 ꞏ Cash Match 0.00 0.00 0.00 0.00 0.0%
50000 ꞏ Program Expenses - Other 119.71 143.32
Total 50000 ꞏ Program Expenses 1,554,608.12 11,714,884.71 9,068,935.81 2,645,948.90 129.18% 59000 ꞏ Fundraising Expense
59100 ꞏ 5K Run 0.00 13,548.79 5,000.00 8,548.79 270.98% 59200 ꞏ Gala 5,923.33 61,956.57 50,000.00 11,956.57 123.91% 59250 ꞏ Telethon Expenses 0.00 47,374.18 25,000.00 22,374.18 189.5% 59000 ꞏ Fundraising Expense - Other 0.00 0.00 40,000.00 -40,000.00 0.0% Total 59000 ꞏ Fundraising Expense 5,923.33 122,879.54 120,000.00 2,879.54 102.4% 59050 ꞏ Donor Restricted-operating
59052 ꞏ Donor Restricted Expenses 1,838.32 73,030.87
Total 59050 ꞏ Donor Restricted-operating 1,838.32 73,030.87 59600 ꞏ Interest Expense 857.81 11,454.20 16,700.00 -5,245.80 68.59% Total Expense 1,563,227.58 11,922,249.32 9,205,635.81 2,716,613.51 129.51% Net Ordinary Income -131,517.58 2,953,159.96 -223,403.56 3,176,563.52 -1,321.9% Other Income/Expense
Other Income
60000 ꞏ Other Income / (Expense)
60100 ꞏ Other Income 0.00 200.00
60000 ꞏ Other Income / (Expense) - Other 19,170.00 0.00 Total 60000 ꞏ Other Income / (Expense) 19,170.00 200.00 70000 ꞏ Investment Activity
70001 ꞏ Investment Activity (Cash)
70010 ꞏ Interest Income 884.75 11,713.13
70020 ꞏ Dividend Income 9,155.96 103,359.21
70030 ꞏ Realized Gain / (Loss) 2,004.07 21,641.53
70050 ꞏ Management Fees -2,056.02 -26,023.28
70060 ꞏ Foreign Tax Expense -38.98 -2,391.33
Total 70001 ꞏ Investment Activity (Cash) 9,949.78 108,299.26 70501 ꞏ Investment Activity (Non-Cash)
70510 ꞏ Unrealized Capital Gain /(Loss) -108,608.07 272,070.30 Total 70501 ꞏ Investment Activity (Non-Cash) -108,608.07 272,070.30 Total 70000 ꞏ Investment Activity -98,658.29 380,369.56 Total Other Income -79,488.29 380,569.56
Other Expense
80000 ꞏ InKind Donations
80010 ꞏ InKind - Program Income
80011 ꞏ InKind - Food 0.00 -50.00
Total 80010 ꞏ InKind - Program Income 0.00 -50.00
Total 80000 ꞏ InKind Donations 0.00 -50.00
Total Other Expense 0.00 -50.00
Net Other Income -79,488.29 380,619.56
Net Income -211,005.87 3,333,779.52 -223,403.56 3,557,183.08 -1,492.27%

Page 5 of 8 ends

Part B. Exhibit D
Funding Commitment Letter
(Cal CRG Award Letter Pending)
Part B. Exhibit E
Service Area Map

Community Services
Southwest Fresno
Development Corporation

Part A, Exhibit 1
PY 2024-2025 CONSOLIDATED NOFA
PART A – COVER PAGE:

NON-PROFIT ORGANIZATION1
Part A, Section 1: General Information
Legal Name of the Organization: Fictitious Name (if applicable):

Fresno Interdenominational Refugee Ministries FIRM
UEI of Organization: Federal Tax ID Number:

G94EBTU4JK18 77-0357297
Date of Incorporation: Date of 501(c)(3) Determination:
1/12/1994 2/26/1997
Mailing Address of Organization: Organization Website Address:
1940 N. Fresno St www.firminc.org
Name of President (or Chair of the Board): E-mail Address:

Thoua Lee [email protected]
Name of Chief Executive or Executive Director: E-mail Address:

Christine Barker [email protected]
Name of the Secretary: E-mail Address:

Darren Duerksen160153.47 [email protected]
Name of Treasurer (or Chief Financial Officer): E-mail Address:

Yaomee Xiong [email protected]
Principal Contact
Person: Principal Contact’s Title:

Principal Contact’s Physical
Address (Street Address, Suite,
City, State, ZIP):

Christine Barker Executive Director
1940 N. Fresno St
Fresno, CA 93703
Primary Phone #: Alternative Phone #: E-mail Address:
559.487.1500 559.284.7249 [email protected]
Name of Authorized Signatory: Title of Authorized Signatory:

Christine Barker Executive Director
Signature of Authorized Official: Date of Signature:

1 This document is for non-profit organizations. Units of local government, please complete Part A: Unit of Government Information
PY23-24 City of Fresno Consolidated NOFA Part A
Non-Profit Organization

Page 2 of 5 ends

Part A, Section 2: Mission Statement
Please provide the organization’s mission statement within the below space:

FIRM’s mission statement, “Sharing Christ’s Love to Build Communities of Hope with New Americans” remains unchanged since our inception in 1994. It should also be noted that FIRM provides services to all people regardless of religion, nationality, race, language or any other protected class without proselytization. No religious beliefs or activities are required or expected in order to receive services or work at FIRM.

Part A, Section 3: Organizational Capacity and Management Please provide key personnel information for HUD-funded projects:

Staff Name Title
Years of
Experience
1) Christine Barker Executive Director 11
2) Paying Her Program Manager 6
3) Yaomee Xiong
Finance and Operations
Director 11
4)
5)
Board of Directors
How often does your Board of Directors regularly meet?
monthly
List current Board of Directors below:
1) Thoua Lee 6) Rev. Simon Biasell
2) Darren Duerksen 7) Rev. Dr. Stan Friesen (emeritus)
3) Anmar Alzaydi 8)
4) Pang Vangyi 9)
5) Rev. Amanda Nevin 10)
PY23-24 City of Fresno Consolidated NOFA Part A
Non-Profit Organization

Page 3 of 5 ends

Financial Management
1) Has an audit been performed on the proposing organization’s accounting procedures within the last two years?
Yes No If yes, name of
auditor: JDT and Associates
2) Is the agency audited every year? Yes No
3) Were any management letters issued as a result of the last audit? If yes, explain.

No
4) Provide the name of staff responsible for your agency’s accounting system Name: Yaomee Xiong
Title: Finance and Operations Director
Phone/Email: 559.487.1500 / [email protected]
Authorized Signatories
If your organization is selected for funding, signatures from persons bearing titles from each of the two lines below will be required by your organization.

1. Board Chair, President, or Vice President

2. Treasurer, Secretary, or Assistant Secretary
If you will be unable to provide the two requested signatures or intend to otherwise deviate from the standard signature authority, please indicate the names and titles of the authorized signatories below and provide the names and titles of the person(s) authorized to execute agreements on behalf of your organization in your boardcertified resolution.

Authorized Signatory Name Authorized Signatory Title
1) Christine Barker Executive DIrector
2) Yaomee Xiong Finance Director
Board Resolution providing for the signature authority of persons to sign agreements on behalf of the entity is attached (required before a subrecipient agreement will be executed).

To view the City’s policy regarding signature authority, including a sample signature page and sample certification, view Administrative Order 4-1 at:
https://www.fresno.gov/personnel/human-resources-support/#tab-2 PY23-24 City of Fresno Consolidated NOFA Part A
Non-Profit Organization

Page 4 of 5 ends

Part A, Section 4: Summary of Attached Applications:

Provide number and total dollar amount of applications by Application Type  Homeless and Homelessness Prevention Programs
Number of Applications Total Dollar Amount Requested
$
 Owner-Occupied Home Repair
Number of Applications Total Dollar Amount Requested
$
 Public and Community Services
Number of Applications Total Dollar Amount Requested
1 $ 206,134.94
 Fair Housing
Number of Applications Total Dollar Amount Requested
1 $ 160,153.47
=

GRAND TOTAL
Number of Applications Total Dollar Amount Requested
2 $366,288.41
PY23-24 City of Fresno Consolidated NOFA Part A
Non-Profit Organization

Page 5 of 5 ends

Required Attachments to Part A
Select all attachments included.

Part A, Exhibit 1 – Organization’s U.S. Internal Revenue Service 501(c)(3) Determination of Exemption Letter (Required)
Part A, Exhibit 2 – Organization’s Articles of Incorporation (Required) Part A, Exhibit 3 – Bylaws of the Organization (Required) Part A, Exhibit 4 – Statement and Designation by Foreign Corporation (when location of incorporation was outside of California) (Required of Out-of-State Corporations only)
Part A, Exhibit 5 – List of Directors and Officers by Corporate Title and Name (Required)
Part A, Exhibit 6 – Most Recent Audited Financial Statement (an IRS 990, Return of Organization Exempt from Income Tax, may be submitted in lieu of an audit whenever the organization lacks an audit due it not exceeding California and Federal audit thresholds).

Part A, Exhibit 7 – Indirect Cost Rate Agreement with Federal Cognizant Agency (Required if applicant seeks to charge an indirect cost rate greater than 10 percent of modified total direct costs)
Part A, Exhibit 8 – Resolution of the Board of the Directors Authorizing the Application and Naming the Persons Authorized to Sign the Application (Required; the Resolution must be submitted to the City by 5 PM, March 1, 2024)

Part A, Exhibit 2

Part A, Exhibit 3
Bylaws of the Southwest Fresno Development Corporation (SWFDC)- Page 1 of 13

BYLAWS OF THE

SOUTHWEST FRESNO DEVELOPMENT CORPORATION

ARTICLE I

OFFICES, CORPORATE SEAL
SECTION 1: REGISTERED OFFICE
The registered office of the Southwest Fresno Development Corporation (SWFDC or the corporation) in California shall be that set forth in the Articles of Incorporation (1424 W. California Avenue, Fresno, CA 93720), or in a resolution of the Directors filed with the State of California changing the registered office.

SECTION 2: OTHER OFFICES
The corporation may have such other offices, within the State of California, as the Directors shall from time to time determine.

SECTION 3. CORPORATE SEAL
The corporation may have a corporate seal, a design, and form to be determined by the Board of Directors.

ARTICLE II

PURPOSE
Section 2. PURPOSE
The SWFDC, formed in 2012, is a community development corporation dedicated to the vitality and economic development of Southwest Fresno residents. The SWFDC brings an entrepreneurial approach to community change. Its mission is to create community wealth and power through homeownership and small business entrepreneurship, believing 93706 residents deserve safe, clean communities and neighborhoods where residents thrive. We embrace market-driven solutions for community restoration.

Part A, Exhibit 5
1 SOUTHWEST FRESNO DEVELOPMENT CORPORATION (SWFDC)
1424 West California Avenue, Fresno, CA 93706
559-530-2080

BOARD OF DIRECTORS
Board Chair Board Vice Chair
Sabrina R. Kelley, VP, External Relations Margarita Rocha, CEO Community Vision Capital and Consulting Centro La Familia Advocacy Services [email protected] [email protected] 415-392-8215, x307 559-237-2961

Board Treasurer Board Secretary
Miguel Arambula, Construction Project Director Sabrina Beavers, Program Director Self-Help Enterprises Fresno County Dept. of Public Health [email protected] [email protected] 559-824-9208 559-600-6449
Senior Pastor Paul Binion Eric Payne, CEO
Westside Church of God Central Valley Urban Institute
[email protected] [email protected]
559-237-1444 559-666-7644

Allysunn Walker, President & CEO
Southwest Fresno Development Corporation
[email protected]
424-289-5010

STAFF

Allysunn Walker, President & CEO Jeralyn Crear, Program Director [email protected] [email protected]
424-289-5010 510-329-2526

Part A, Exhibit 6
COPY 226340
04-01-22

BEAN HUNT HARRIS & COMPANY
7110 N FRESNO ST STE 460
FRESNO, CA 93720-2963

SOUTHWEST FRESNO DEVELOPMENT CORPORATION
1424 W CALIFORNIA AVENUE
FRESNO, CA 93706
!937065!
COPY
Caution: Forms printed from within Adobe Acrobat may not meet IRS or state taxing agency specifications.

When using Acrobat, select the "Actual Size" in the Adobe "Print" dialog.

CLIENT'S COPY
COPY

BEAN HUNT HARRIS & COMPANY
7110 N FRESNO ST STE 460
FRESNO, CA 93720-2963
TELEPHONE: 559-221-5071 FAX: 559-221-5075
April 27, 2023
Southwest Fresno Development Corporation
1424 W California Avenue
Fresno, CA 93706
Mr Eric Payne:

Enclosed is the organization's 2022 Exempt Organization return. The state Exempt Organization return and Annual Report are also enclosed.

Specific filing instructions are as follows.

FORM 990 RETURN:

This return has been prepared for electronic filing. If you wish to have it transmitted electronically to the IRS, please sign, date, and return Form 8879-TE to our office. We will then submit the electronic return to the IRS. Do not mail a paper copy of the return to the IRS. Return Form 8879-TE to us by May 15, 2023.

CALIFORNIA FORM 199 RETURN:

The California Form 199 return has been prepared for
electronic filing. If you wish to have it transmitted
electronically to the FTB, please sign, date and return Form 8453-EO to our office. We will then submit the electronic return to the FTB. Do not mail the paper copy of the return to the FTB.

No payment is required.

CALIFORNIA FORM RRF-1:

The California Form RRF-1 should be mailed on or before May 15, 2023 to:

Registry of Charitable Trusts
P.O. Box 903447
Sacramento, CA 94203-4470
Enclose a check or money order for $100.00, payable to
COPY
Department of Justice.

The report should be signed and dated by the authorized individual(s).

Copies of all the returns are enclosed for your files. We suggest that you retain these copies indefinitely.

Sincerely,
David E. Harris
COPY
OMB No. 1545-0047
Form
For calendar year 2022, or fiscal year beginning , 2022, and ending , 20 Department of the Treasury
Internal Revenue Service
Signature of officer or person subject to tax
202521 12-16-22
EIN or SSN
Enter five numbers, but
do not enter all zeros ERO firm name
Do not enter all zeros
Do not send to the IRS. Keep for your records.

Go to www.irs.gov/Form8879TE for the latest information. 1a, 2a, 3a, 4a, 5a, 6a, 7a, 8a, 9a,
10a 1b, 2b, 3b, 4b, 5b, 6b, 7b, 8b, 9b, 10b,
Do not
1a
2a
3a
4a
5a
6a
7a
8a
9a
10a
Form 990
Form 990-EZ
Form 1120-POL
b Total revenue, 1b
2b
3b
4b
5b
6b
7b
8b
9b
10b
b Total revenue,
b Total tax
Form 990-PF
Form 8868
b Tax based on investment income
b Balance due
Form 990-T b Total tax
Form 4720 b Total tax
Form 5227 b FMV of assets at end of tax year
Form 5330 b Tax due
Form 8038-CP b Amount of credit payment requested
(a)
(b) (c)
PIN: check one box only
ERO's EFIN/PIN.

Pub. 4163,
For Privacy Act and Paperwork Reduction Act Notice, see instructions. e-file
Name of filer
Name and title of officer or person subject to tax
~~~~
~~~~~~~~~~~~~~~~~~~~
Date
ERO's signature Date
Form (2022)
Check the box for the return for which you are using this Form 8879-TE and enter the applicable amount, if any, from the return. Form 8038-CP and Form 5330 filers may enter dollars and cents. For all other forms, enter whole dollars only. If you check the box on line or below, and the amount on that line for the return being filed with this form was blank, then leave line or whichever is applicable, blank (do not enter -0-). But, if you entered -0- on the return, then enter -0- on the applicable line below. complete more than one line in Part I.
check here
check here
check here
~~~ if any (Form 990, Part VIII, column (A), line 12) ~~~~~~ ~ if any (Form 990-EZ, line 9) ~~~~~~~~~~~~~~~
(Form 1120-POL, line 22) ~~~~~~~~~~~~~~~~~~~
check here
check here
~ (Form 990-PF, Part V, line 5)
~~ (Form 8868, line 3c)
check here~~ (Form 990-T, Part III, line 4) ~~~~~~~~~~~~~~~~~~ check here ~~ (Form 4720, Part III, line 1)~ check here ~~ (Form 5227, Item D)
check here ~~ (Form 5330, Part II, line 19)
check here (Form 8038-CP, Part III, line 22)
Under penalties of perjury, I declare that I am an officer of the above entity or I am a person subject to tax with respect to (name of entity) , (EIN) and that I have examined a copy of the 2022 electronic return and accompanying schedules and statements, and, to the best of my knowledge and belief, they are true, correct, and complete. I further declare that the amount in Part I above is the amount shown on the copy of the electronic return. I consent to allow my intermediate service provider, transmitter, or electronic return originator (ERO) to send the return to the IRS and to receive from the IRS an acknowledgement of receipt or reason for rejection of the transmission, the reason for any delay in processing the return or refund, and the date of any refund. If applicable, I authorize the U.S. Treasury and its designated Financial Agent to initiate an electronic funds withdrawal (direct debit) entry to the financial institution account indicated in the tax preparation software for payment of the federal taxes owed on this return, and the financial institution to debit the entry to this account. To revoke a payment, I must contact the U.S. Treasury Financial Agent at 1-888-353-4537 no later than 2 business days prior to the payment (settlement) date. I also authorize the financial institutions involved in the processing of the electronic payment of taxes to receive confidential information necessary to answer inquiries and resolve issues related to the payment. I have selected a personal identification number (PIN) as my signature for the electronic return and, if applicable, the consent to electronic funds withdrawal.

I authorize to enter my PIN
as my signature on the tax year 2022 electronically filed return. If I have indicated within this return that a copy of the return is being filed with a state agency(ies) regulating charities as part of the IRS Fed/State program, I also authorize the aforementioned ERO to enter my PIN on the return's disclosure consent screen.

As an officer or person subject to tax with respect to the entity, I will enter my PIN as my signature on the tax year 2022 electronically filed return. If I have indicated within this return that a copy of the return is being filed with a state agency(ies) regulating charities as part of the IRS Fed/State program, I will enter my PIN on the return's disclosure consent screen.

Enter your six-digit electronic filing identification
number (EFIN) followed by your five-digit self-selected PIN.

I certify that the above numeric entry is my PIN, which is my signature on the 2022 electronically filed return indicated above. I confirm that I am submitting this return in accordance with the requirements of Modernized e-File (MeF) Information for Authorized IRS Providers for Business Returns.

LHA
Part I Type of Return and Return Information
Part II Declaration and Signature Authorization of Officer or Person Subject to Tax Part III Certification and Authentication
ERO Must Retain This Form - See Instructions
Do Not Submit This Form to the IRS Unless Requested To Do So 8879-TE
IRS e-file Signature Authorization 8879-TE for a Tax Exempt Entity 2022
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SOUTHWEST FRESNO DEVELOPMENT CORPORATION 81-3670858

ALLYSUNN WALKER

PRESIDENT
X 267,865.

X
X BEAN HUNT HARRIS & COMPANY 77770
77435971100
09470427 150212 DEH8141 2022.03040 SOUTHWEST FRESNO DEVELOPMEN DEH81411 COPY
Check
if
self-employed
Department of the Treasury
Internal Revenue Service
Check if
applicable:

Address change
Name change
Initial return
Final return/ termin- ated Gross receipts $
Amended return
Applica- tion pending
Are all subordinates included?
232001 12-13-22
OMB No. 1545-0047
Beginning of Current Year
Paid
Preparer
Use Only
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) Do not enter social security numbers on this form as it may be made public. Open to Public Go to www.irs.gov/Form990 for instructions and the latest information. Inspection A For the 2022 calendar year, or tax year beginning and ending B C D Employer identification number
E
G
H(a)
H(b)
H(c)
F Yes No
Yes No
I
J
K
Website:

L M
1 2
3 4
5 6
7 3
4 5
6 7a
7b
a
b
Activities & Governance
Prior Year Current Year
8 9
10 11
12 13
14 15
16 17
18 19
Revenue
a
b
Expenses
End of Year
20 21
22 Sign
Here
Yes No
For Paperwork Reduction Act Notice, see the separate instructions. (or P.O. box if mail is not delivered to street address) Room/suite 501(c)(3) 501(c) ( ) (insert no.) 4947(a)(1) or 527
Form of organization: Corporation Trust Association Other Year of formation: State of legal domicile:

Net Assets or Fund Balances
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.

Signature of officer Date
Type or print name and title
Print/Type preparer's name Preparer's signature Date PTIN Firm's name Firm's EIN
Firm's address
Phone no.

Form
Name of organization
Doing business as
Number and street Telephone number
City or town, state or province, country, and ZIP or foreign postal code Is this a group return
Name and address of principal officer: for subordinates? ~~ If "No," attach a list. See instructions
Group exemption number
Tax-exempt status:

Briefly describe the organization's mission or most significant activities:

Check this box if the organization discontinued its operations or disposed of more than 25% of its net assets.

Number of voting members of the governing body (Part VI, line 1a) Number of independent voting members of the governing body (Part VI, line 1b) Total number of individuals employed in calendar year 2022 (Part V, line 2a) ~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~
Total number of volunteers (estimate if necessary)
Total unrelated business revenue from Part VIII, column (C), line 12 Net unrelated business taxable income from Form 990-T, Part I, line 11 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~

Contributions and grants (Part VIII, line 1h) ~~~~~~~~~~~~~~~~~~~~~ Program service revenue (Part VIII, line 2g) ~~~~~~~~~~~~~~~~~~~~~ Investment income (Part VIII, column (A), lines 3, 4, and 7d) ~~~~~~~~~~~~~ Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) ~~~~~~~~ Total revenue - add lines 8 through 11 (must equal Part VIII, column (A), line 12) Grants and similar amounts paid (Part IX, column (A), lines 1-3) Benefits paid to or for members (Part IX, column (A), line 4) Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10) ~~~~~~~~~~~
~~~~~~~~~~~~~
~~~
Professional fundraising fees (Part IX, column (A), line 11e) Total fundraising expenses (Part IX, column (D), line 25) ~~~~~~~~~~~~~~
Other expenses (Part IX, column (A), lines 11a-11d, 11f-24e) Total expenses. Add lines 13-17 (must equal Part IX, column (A), line 25) Revenue less expenses. Subtract line 18 from line 12
~~~~~~~~~~~~~
~~~~~~~

Total assets (Part X, line 16)
Total liabilities (Part X, line 26)
Net assets or fund balances. Subtract line 21 from line 20 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~

May the IRS discuss this return with the preparer shown above? See instructions LHA Form (2022)
Part I Summary
Part II Signature Block
990
Return of Organization Exempt From Income Tax 990 2022
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SOUTHWEST FRESNO DEVELOPMENT CORPORATION
81-3670858
1424 W CALIFORNIA AVENUE (559) 237-1444
267,865.

FRESNO, CA 93706

ALLYSUNN WALKER X

SAME AS C ABOVE
X
NA
X 2014 CA

TO LIFT UP AND RESTORE PRIDE IN

THE SW FRESNO COMMUNITY THROUGH PROVIDING PATHWAYS TO
7 7
3 0

0. 0.

0. 267,865.

0. 0.

0. 267,865.

0. 0.

0. 123,539.

0. 0.

0. 0. 44,492.

0. 168,031.

0. 99,834.
10,911. 110,745.

0. 0.
10,911. 110,745.

ALLYSUNN WALKER, PRESIDENT
DAVID E. HARRIS P00082377
BEAN HUNT HARRIS & COMPANY 26-3649864
7110 N FRESNO ST STE 460
FRESNO, CA 93720-2963 559-221-5071
X

SEE SCHEDULE O FOR ORGANIZATION MISSION STATEMENT CONTINUATION COPY
Code: Expenses $ including grants of $ Revenue $
Code: Expenses $ including grants of $ Revenue $
Code: Expenses $ including grants of $ Revenue $
Expenses $ including grants of $ Revenue $
232002 12-13-22
1 2
3 4
Yes No
Yes No
4a
4b
4c
4d
4e
Form 990 (2022) Page
Check if Schedule O contains a response or note to any line in this Part III Briefly describe the organization's mission:

Did the organization undertake any significant program services during the year which were not listed on the prior Form 990 or 990-EZ?
If "Yes," describe these new services on Schedule O.
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization cease conducting, or make significant changes in how it conducts, any program services? If "Yes," describe these changes on Schedule O.
~~~~~~
Describe the organization's program service accomplishments for each of its three largest program services, as measured by expenses.

Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
( ) ( ) ( )
( ) ( ) ( )
( ) ( ) ( )
Other program services (Describe on Schedule O.)
( ) ( )
Total program service expenses
Form (2022)
2 Part III Statement of Program Service Accomplishments 990
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SOUTHWEST FRESNO DEVELOPMENT CORPORATION 81-3670858

TO LIFT UP AND RESTORE PRIDE IN THE SW FRESNO COMMUNITY THROUGH

PROVIDING PATHWAYS TO ENTREPRENEURSHIP AND HOMEOWNERSHIP, CREATING SAFER, CLEANER AND VIBRANT NEIGHBORHOODS WHERE RESIDENTS THRIVE.

X
X
31,029. 19,500.

THE HOMEOWNERSHIP INSTITUTE OFFERS AN 8-WEEK HOMEBUYER EDUCATION COURSE WITH A GOAL OF CREATING 50 PRE-APPROVED BORROWERS PER YEAR. TAUGHT BY

LOCAL REALTORS, LENDERS, AND ESCROW PROFESSIONALS, THE HOMEOWNERSHIP

INSTITUTE PARTICIPANTS ALSO RECEIVE ONE-ON-ONE CREDIT AND FINANCIAL COACHING AND A CASH STIPEND FOR COMPLETING THE CLASSES. THE HOMEOWNERSHIP PROGRAM HAS SERVED AROUND 45 PEOPLE FOR THE YEAR OF 2022. 3,898. 7,000.

AS PART OF THE SW FRESNO SMALL BUSINESS RESOURCE CENTER, THE

MICROBUSINESS INCUBATOR WILL NURTURE SMALL BUSINESSES IN THE SOUTHWEST FRESNO COMMUNITY. THE MICROBUSINESS PROGRAM SERVED 22 PEOPLE FOR THE YEAR OF 2022.
27,500.
34,927.
09470427 150212 DEH8141 2022.03040 SOUTHWEST FRESNO DEVELOPMEN DEH81411 2 COPY
232003 12-13-22
Yes No
1 2
3 4
5 6
7 8
9 10
11 12
13 14
15 16
17 18
19 1
2 3
4 5
6 7
8 9
10 Section 501(c)(3) organizations.
a
b
c
d
e
f
a
b
11a
11b
11c
11d
11e
11f
12a
12b
13 14a
14b
15 16
17 18
19 20a
20b
21 a
b
20 21
a
b
If "Yes," complete Schedule A
Schedule B, Schedule of Contributors
If "Yes," complete Schedule C, Part I
If "Yes," complete Schedule C, Part II
If "Yes," complete Schedule C, Part III
If "Yes," complete Schedule D, Part I
If "Yes," complete Schedule D, Part II
If "Yes," complete
Schedule D, Part III
If "Yes," complete Schedule D, Part IV
If "Yes," complete Schedule D, Part V
If "Yes," complete Schedule D,
Part VI
If "Yes," complete Schedule D, Part VII
If "Yes," complete Schedule D, Part VIII
If "Yes," complete Schedule D, Part IX
If "Yes," complete Schedule D, Part X
If "Yes," complete Schedule D, Part X
If "Yes," complete
Schedule D, Parts XI and XII
If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional If "Yes," complete Schedule E
If "Yes," complete Schedule F, Parts I and IV
If "Yes," complete Schedule F, Parts II and IV
If "Yes," complete Schedule F, Parts III and IV
If "Yes," complete Schedule G, Part I.

If "Yes," complete Schedule G, Part II
If "Yes,"
complete Schedule G, Part III
If "Yes," complete Schedule H
If "Yes," complete Schedule I, Parts I and II
Form 990 (2022) Page
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Is the organization required to complete ? See instructions Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?
~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19?
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures? Did the organization maintain collections of works of art, historical treasures, or other similar assets? ~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization report an amount in Part X, line 21, for escrow or custodial account liability, serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? Did the organization, directly or through a related organization, hold assets in donor-restricted endowments or in quasi endowments?
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If the organization's answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable.

Did the organization report an amount for land, buildings, and equipment in Part X, line 10? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization report an amount for investments - other securities in Part X, line 12, that is 5% or more of its total assets reported in Part X, line 16?
Did the organization report an amount for investments - program related in Part X, line 13, that is 5% or more of its total assets reported in Part X, line 16?
~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization report an amount for other assets in Part X, line 15, that is 5% or more of its total assets reported in Part X, line 16?
Did the organization report an amount for other liabilities in Part X, line 25? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? Did the organization obtain separate, independent audited financial statements for the tax year? ~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Was the organization included in consolidated, independent audited financial statements for the tax year? ~~~~~
Is the organization a school described in section 170(b)(1)(A)(ii)? Did the organization maintain an office, employees, or agents outside of the United States? ~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization?
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals?
~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? See instructions ~~~~~~~~~~~~~~~~~~~~ Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization operate one or more hospital facilities? ~~~~~~~~~~~~~~~~~ If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return? ~~~~~~~~~~ Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? ~~~~~~~~~~~~~~ Form (2022)
3 Part IV Checklist of Required Schedules
990
SOUTHWEST FRESNO DEVELOPMENT CORPORATION 81-3670858
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
09470427 150212 DEH8141 2022.03040 SOUTHWEST FRESNO DEVELOPMEN DEH81411 3 COPY
232004 12-13-22
Yes No
22 23
24 25
26 27
28 29
30 31
32 33
34 35
36 37
38 22
23 24a
24b
24c
24d
25a
25b
26 27
28a
28b
28c
29 30
31 32
33 34
35a
35b
36 37
38 a
b
c
d
a
b
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. a
b
c
a
b
Section 501(c)(3) organizations.

Note:

Yes No
1a
b
c
1a
1b
1c
(continued)
If "Yes," complete Schedule I, Parts I and III
If "Yes," complete
Schedule J
If "Yes," answer lines 24b through 24d and complete
Schedule K. If "No," go to line 25a
If "Yes," complete Schedule L, Part I
If "Yes," complete
Schedule L, Part I
If "Yes," complete Schedule L, Part II
If "Yes," complete Schedule L, Part III
If
"Yes," complete Schedule L, Part IV
If "Yes," complete Schedule L, Part IV
If
"Yes," complete Schedule L, Part IV
If "Yes," complete Schedule M
If "Yes," complete Schedule M
If "Yes," complete Schedule N, Part I
If "Yes," complete
Schedule N, Part II
If "Yes," complete Schedule R, Part I
If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1
If "Yes," complete Schedule R, Part V, line 2
If "Yes," complete Schedule R, Part V, line 2
If "Yes," complete Schedule R, Part VI
Form 990 (2022) Page
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? ~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year? ~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~
Did the organization engage in an excess benefit
transaction with a disqualified person during the year? Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ? ~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization report any amount on Part X, line 5 or 22, for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? ~~~~~~~~~~~~~ Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons? ~~~ Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV, instructions for applicable filing thresholds, conditions, and exceptions):

A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
A family member of any individual described in line 28a? A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? ~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization receive more than $25,000 in non-cash contributions? Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?
~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization liquidate, terminate, or dissolve and cease operations? Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? ~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?
Was the organization related to any tax-exempt or taxable entity? ~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization have a controlled entity within the meaning of section 512(b)(13)? If "Yes" to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)?
~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~
Did the organization make any transfers to an exempt non-charitable related organization? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? ~~~~~~~~ Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19? All Form 990 filers are required to complete Schedule O Check if Schedule O contains a response or note to any line in this Part V Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ~~~~~~~~~~~ Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable~~~~~~~~~~ Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? Form (2022)
4 Part IV Checklist of Required Schedules
Part V Statements Regarding Other IRS Filings and Tax Compliance 990
†
SOUTHWEST FRESNO DEVELOPMENT CORPORATION 81-3670858
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
0 0
09470427 150212 DEH8141 2022.03040 SOUTHWEST FRESNO DEVELOPMEN DEH81411 4 COPY
232005 12-13-22
Yes No
2 3
4 5
6 7
a
b
2a
2b
3a
3b
4a
5a
5b
5c
6a
6b
7a
7b
7c
7e
7f
7g
7h
8 9a
9b
a
b
a
b
a
b
c
a
b
Organizations that may receive deductible contributions under section 170(c). a
b
c
d
e
f
g
h
7d
8 9
10 11
12 13
14 15
16 17
Sponsoring organizations maintaining donor advised funds.

Sponsoring organizations maintaining donor advised funds. a
b
Section 501(c)(7) organizations.
a
b
10a
10b
Section 501(c)(12) organizations.
a
b
11a
11b
a
b
Section 4947(a)(1) non-exempt charitable trusts. 12a
12b
Section 501(c)(29) qualified nonprofit health insurance issuers.

Note:
a
b
c
a
b
13a
13b
13c
14a
14b
15 16
17 Section 501(c)(21) organizations.
~~~~~~~~~~~~~~~~~~~
(continued)
If "No" to line 3b, provide an explanation on Schedule O If "No," provide an explanation on Schedule O
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? Form (2022)
Form 990 (2022) Page
Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return ~~~~~~~~~~ If at least one is reported on line 2a, did the organization file all required federal employment tax returns?~~~~~~~~~~ Did the organization have unrelated business gross income of $1,000 or more during the year? If "Yes," has it filed a Form 990-T for this year?
~~~~~~~~~~~~~~
~~~~~~~~~~
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?~~~~~~~ If "Yes," enter the name of the foreign country
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).

Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction? ~~~~~~~~~~~~
~~~~~~~~~
If "Yes" to line 5a or 5b, did the organization file Form 8886-T?~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?
~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If "Yes," did the organization notify the donor of the value of the goods or services provided? Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?
~~~~~~~~~~~~~~~

If "Yes," indicate the number of Forms 8282 filed during the year Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? ~~~~~~~~~~~~~~~~
~~~~~~~
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ~~~~~~~~~ If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ~
Did a donor advised fund maintained by the
sponsoring organization have excess business holdings at any time during the year? ~~~~~~~~~~~~~~~~~~~ Did the sponsoring organization make any taxable distributions under section 4966? Did the sponsoring organization make a distribution to a donor, donor advisor, or related person? ~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~
Enter:

Initiation fees and capital contributions included on Part VIII, line 12 Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities ~~~~~~~~~~~~~~~
~~~~~~
Enter:

Gross income from members or shareholders
Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.)
~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Is the organization filing Form 990 in lieu of Form 1041? If "Yes," enter the amount of tax-exempt interest received or accrued during the year Is the organization licensed to issue qualified health plans in more than one state? See the instructions for additional information the organization must report on Schedule O. ~~~~~~~~~~~~~~~~~~~~~
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans Enter the amount of reserves on hand
~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization receive any payments for indoor tanning services during the tax year? If "Yes," has it filed a Form 720 to report these payments? ~~~~~~~~~~~~~~~~
~~~~~~~~~
Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year?
If "Yes," see the instructions and file Form 4720, Schedule N.

Is the organization an educational institution subject to the section 4968 excise tax on net investment income? If "Yes," complete Form 4720, Schedule O.
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~
Did the trust, or any disqualified or other person engage in any activities that would result in the imposition of an excise tax under section 4951, 4952 or 4953? If "Yes," complete Form 6069.
5 Part V Statements Regarding Other IRS Filings and Tax Compliance 990
SOUTHWEST FRESNO DEVELOPMENT CORPORATION 81-3670858
3 X
X
X
X
X
X
X
X
X
X
X
09470427 150212 DEH8141 2022.03040 SOUTHWEST FRESNO DEVELOPMEN DEH81411 5 COPY
232006 12-13-22
Yes No
1a
1b
1 2
3 4
5 6
7 8
9 a
b
2 3
4 5
6 7a
7b
8a
8b
9 a
b
a
b
Yes No
10 11
a
b
10a
10b
11a
12a
12b
12c
13 14
15a
15b
16a
16b
a
b
12a
b
c
13 14
15 a
b
16a
b
17 18
19 20
For each "Yes" response to lines 2 through 7b below, and for a "No" response to line 8a, 8b, or 10b below, describe the circumstances, processes, or changes on Schedule O. See instructions.

If "Yes," provide the names and addresses on Schedule O (This Section B requests information about policies not required by the Internal Revenue Code.) If "No," go to line 13
If "Yes," describe
on Schedule O how this was done
(explain on Schedule O)
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain on Schedule O.

Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:

Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? Form (2022)
Form 990 (2022) Page
Check if Schedule O contains a response or note to any line in this Part VI Enter the number of voting members of the governing body at the end of the tax year Enter the number of voting members included on line 1a, above, who are independent ~~~~~~
~~~~~~
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors, trustees, or key employees to a management company or other person? ~~~~~~~~~~~~~~~ Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? Did the organization become aware during the year of a significant diversion of the organization's assets? Did the organization have members or stockholders?
~~~~~
~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body?
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body?
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
The governing body?
Each committee with authority to act on behalf of the governing body? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization's mailing address?
Did the organization have local chapters, branches, or affiliates? If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? Describe on Schedule O the process, if any, used by the organization to review this Form 990.

Did the organization have a written conflict of interest policy? ~~~~~~~~~~~~~~~~~~~~~ ~~~~~~
Did the organization regularly and consistently monitor and enforce compliance with the policy? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization have a written whistleblower policy? Did the organization have a written document retention and destruction policy? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision? The organization's CEO, Executive Director, or top management official Other officers or key employees of the organization
If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions. ~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization's exempt status with respect to such arrangements? List the states with which a copy of this Form 990 is required to be filed Section 6104 requires an organization to make its Forms 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.

Own website Another's website Upon request Other
Describe on Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.

State the name, address, and telephone number of the person who possesses the organization's books and records 6 Part VI Governance, Management, and Disclosure.

Section A. Governing Body and Management
Section B. Policies
Section C. Disclosure
990
†
† † † †
SOUTHWEST FRESNO DEVELOPMENT CORPORATION 81-3670858
X
7 7
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
CA
X
ALLYSUNN WALKER - (559) 237-1444
1424 W CALIFORNIA AVENUE, FRESNO, CA 93706
09470427 150212 DEH8141 2022.03040 SOUTHWEST FRESNO DEVELOPMEN DEH81411 6 COPYIndividual trustee or director Institutional trustee Officer Key employee Highest compensated employee Former (do not check more than one
box, unless person is both an
officer and a director/trustee)
232007 12-13-22
current
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 1a
current
current
former
former directors or trustees
(A) (B) (C) (D) (E) (F)
Form 990 (2022) Page
Check if Schedule O contains a response or note to any line in this Part VII Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization's tax year. • List all of the organization's officers, directors, trustees (whether individuals or organizations), regardless of amount of compensation.

Enter -0- in columns (D), (E), and (F) if no compensation was paid. • List all of the organization's key employees, if any. See the instructions for definition of "key employee." • List the organization's five highest compensated employees (other than an officer, director, trustee, or key employee) who received reportable compensation (box 5 of Form W-2, box 6 of Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations. • List all of the organization's officers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations. • List all of the organization's that received, in the capacity as a former director or trustee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations.

See the instructions for the order in which to list the persons above.

Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.

Position Name and title Average
hours per
week
(list any
hours for
related
organizations
below
line)
Reportable
compensation
from
the
organization
(W-2/1099-MISC/
1099-NEC)
Reportable
compensation
from related
organizations
(W-2/1099-MISC/
1099-NEC)
Estimated
amount of
other
compensation
from the
organization
and related
organizations
Form (2022)
7 Part VII Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
990
†
†
SOUTHWEST FRESNO DEVELOPMENT CORPORATION 81-3670858
(1) ALLYSUNN WALKER 40.00
PRESIDENT & CEO X 30,000. 0. 0.
(2) ERIC PAYNE 2.50
CHAIR X 0. 0. 0.
(3) SABRINA KELLEY 1.00
VICE CHAIR X 0. 0. 0.
(4) PAUL BINION 1.00
MEMBER X 0. 0. 0.
(5) MARGARITA ROCHA 1.00
VICE CHAIR X 0. 0. 0.
(6) MIGUEL ARAMBULA 1.00
BOARD TREASURER X 0. 0. 0.
(7) SABRINA BEAVERS 1.00
BOARD SECRETARY X 0. 0. 0.
09470427 150212 DEH8141 2022.03040 SOUTHWEST FRESNO DEVELOPMEN DEH81411 7 COPY Individual trustee or director Institutional trustee Officer Key employee Highest compensated employee Former (do not check more than one
box, unless person is both an
officer and a director/trustee)
232008 12-13-22
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (A) (B) (C) (D) (E) (F)
1b
c
d
Subtotal
Total from continuation sheets to Part VII, Section A
Total (add lines 1b and 1c)
2 Yes No
3 4
5 former
3 4
5 Section B. Independent Contractors
1 (A) (B) (C)
2 (continued)
If "Yes," complete Schedule J for such individual
If "Yes," complete Schedule J for such individual
If "Yes," complete Schedule J for such person
Form 990 (2022) Page
Average Position
hours per
week
(list any
hours for
related
organizations
below
line)
Name and title Reportable
compensation
from
the
organization
(W-2/1099-MISC/
1099-NEC)
Reportable
compensation
from related
organizations
(W-2/1099-MISC/
1099-NEC)
Estimated
amount of
other
compensation
from the
organization
and related
organizations
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~
~
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization
Did the organization list any officer, director, trustee, key employee, or highest compensated employee on line 1a? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? ~~~~~~~~~~~~~ Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization?
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization's tax year.

Name and business address Description of services Compensation Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization
Form (2022)
8 Part VII
990
SOUTHWEST FRESNO DEVELOPMENT CORPORATION 81-3670858
30,000. 0. 0.

0. 0. 0.
30,000. 0. 0.
0 X
X
X
NONE
0 09470427 150212 DEH8141 2022.03040 SOUTHWEST FRESNO DEVELOPMEN DEH81411 8 COPY
Noncash contributions included in lines 1a-1f
232009 12-13-22
Business Code
Business Code
Total revenue.
(A) (B) (C) (D)
1 a
b
c
d
e
f
1 1
1 1
1 1
1 a
b
c
d
e
f
g g
Contributions, Gifts, Grants
and Other Similar Amounts
h Total.
a
b
c
d
e
f
g
2 Program Service
Revenue
Total.
3 4
5 6 a
b
c
d
6a
6b
6c
7 a
7a
7b
7c
b
c
d
a
b
c
8 8a
8b
9 a
b
c
9a
9b
10 a
b
c
10a
10b
Other Revenue
11 a
b
c
d
e
Miscellaneous
Revenue
Total.
12 Revenue excluded
from tax under
sections 512 - 514
All other contributions, gifts, grants, and
similar amounts not included above
Gross amount from sales of
assets other than inventory
cost or other basis
and sales expenses
Gross income from fundraising events
See instructions
Form (2022)
Form 990 (2022) Page
Check if Schedule O contains a response or note to any line in this Part VIII Total revenue Related or exempt
function revenue
Unrelated
business revenue
Federated campaigns
Membership dues
~~~~~
~~~~~~~
Fundraising events
Related organizations
~~~~~~~
~~~~~
Government grants (contributions)
~
$
Add lines 1a-1f
All other program service revenue ~~~~~
Add lines 2a-2f
Investment income (including dividends, interest, and
other similar amounts)
Income from investment of tax-exempt bond proceeds
~~~~~~~~~~~~~~~~~~
Royalties
(i) Real (ii) Personal
Gross rents
Less: rental expenses
Rental income or (loss)
Net rental income or (loss)
~~~~~
~

(i) Securities (ii) Other
Less:

Gain or (loss)
~~~
~~~~~
Net gain or (loss)
(not
including $ of
contributions reported on line 1c). See
Part IV, line 18 ~~~~~~~~~~~~
Less: direct expenses ~~~~~~~~
Net income or (loss) from fundraising events
Gross income from gaming activities. See
Part IV, line 19 ~~~~~~~~~~~~
Less: direct expenses
Net income or (loss) from gaming activities
~~~~~~~~

Gross sales of inventory, less returns
and allowances ~~~~~~~~~~~~
Less: cost of goods sold
Net income or (loss) from sales of inventory
~~~~~~~

All other revenue ~~~~~~~~~~~~~
Add lines 11a-11d

9 Part VIII Statement of Revenue
990
†
SOUTHWEST FRESNO DEVELOPMENT CORPORATION 81-3670858
267,865.
267,865.
267,865. 0. 0. 0.
09470427 150212 DEH8141 2022.03040 SOUTHWEST FRESNO DEVELOPMEN DEH81411 9 COPY
if following SOP 98-2 (ASC 958-720)
232010 12-13-22
Total functional expenses.

Joint costs.
(A) (B) (C) (D)
1 2
3 4
5 6
7 8
9 10
11 a
b
c
d
e
f
g
12 13
14 15
16 17
18 19
20 21
22 23
24 a
b
c
d
e
25 26
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).

Grants and other assistance to domestic organizations
and domestic governments. See Part IV, line 21
Compensation not included above to disqualified
persons (as defined under section 4958(f)(1)) and
persons described in section 4958(c)(3)(B)
Pension plan accruals and contributions (include
section 401(k) and 403(b) employer contributions)
Professional fundraising services. See Part IV, line 17 (If line 11g amount exceeds 10% of line 25,
column (A), amount, list line 11g expenses on Sch O.)
Other expenses. Itemize expenses not covered
above. (List miscellaneous expenses on line 24e. If
line 24e amount exceeds 10% of line 25, column (A),
amount, list line 24e expenses on Schedule O.)
Add lines 1 through 24e
Complete this line only if the organization
reported in column (B) joint costs from a combined
educational campaign and fundraising solicitation.

Check here
Form 990 (2022) Page
Check if Schedule O contains a response or note to any line in this Part IX Total expenses Program service
expenses
Management and
general expenses
Fundraising
expenses
~
Grants and other assistance to domestic
individuals. See Part IV, line 22 ~~~~~~~
Grants and other assistance to foreign
organizations, foreign governments, and foreign
individuals. See Part IV, lines 15 and 16 ~~~
Benefits paid to or for members ~~~~~~~
Compensation of current officers, directors,
trustees, and key employees ~~~~~~~~
~~~
Other salaries and wages ~~~~~~~~~~
Other employee benefits ~~~~~~~~~~
Payroll taxes ~~~~~~~~~~~~~~~~
Fees for services (nonemployees):

Management
Legal
Accounting
Lobbying
~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~
Investment management fees
Other.
~~~~~~~~
Advertising and promotion
Office expenses
Information technology
Royalties
~~~~~~~~~
~~~~~~~~~~~~~~~
~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~
Occupancy ~~~~~~~~~~~~~~~~~
Travel ~~~~~~~~~~~~~~~~~~~
Payments of travel or entertainment expenses
for any federal, state, or local public officials~
Conferences, conventions, and meetings ~~
Interest
Payments to affiliates
~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~
Depreciation, depletion, and amortization
Insurance
~~
~~~~~~~~~~~~~~~~~
All other expenses
Form (2022)
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII.
10 Part IX Statement of Functional Expenses
990
†
†
SOUTHWEST FRESNO DEVELOPMENT CORPORATION 81-3670858
104,846. 22,145. 82,701.
18,693. 1,820. 16,873.
2,270. 540. 1,730.
2,095. 300. 1,795.
2,178. 2,178.

CONTRACT & PROFESSIONAL 32,163. 9,755. 22,408.

UNCATEGORIZED EXPENSE 3,200. 3,200.

OTHER EXPENSES 2,036. 2,036.

CONFERENCE & EVENT REGI 550. 367. 183.
168,031. 34,927. 133,104. 0.
09470427 150212 DEH8141 2022.03040 SOUTHWEST FRESNO DEVELOPMEN DEH81411 10 COPY
232011 12-13-22
(A) (B)
1 2
3 4
5 6
7 8
9 10
11 12
13 14
15 16
17 18
19 20
21 22
23 24
25 26
27 28
29 30
31 32
33 1
2 3
4 5
6 7
8 9
10c
11 12
13 14
15 16
17 18
19 20
21 22
23 24
25 26
a
b
10a
10b
Assets
Total assets.

Liabilities
Total liabilities.

Organizations that follow FASB ASC 958, check here
and complete lines 27, 28, 32, and 33.
27 28
Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29 30
31 32
33 Net Assets or Fund Balances
Form 990 (2022) Page
Check if Schedule O contains a response or note to any line in this Part X Beginning of year End of year
Cash - non-interest-bearing
Savings and temporary cash investments
Pledges and grants receivable, net
~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~
Accounts receivable, net ~~~~~~~~~~~~~~~~~~~~~~~~~~
Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons ~~~~~~~~~ Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ~~ Notes and loans receivable, net
Inventories for sale or use
Prepaid expenses and deferred charges
~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~
Land, buildings, and equipment: cost or other
basis. Complete Part VI of Schedule D
Less: accumulated depreciation
~~~
~~~~~~
Investments - publicly traded securities
Investments - other securities. See Part IV, line 11
Investments - program-related. See Part IV, line 11
Intangible assets
~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~
~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Other assets. See Part IV, line 11 ~~~~~~~~~~~~~~~~~~~~~~ Add lines 1 through 15 (must equal line 33)
Accounts payable and accrued expenses
Grants payable
Deferred revenue
~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Tax-exempt bond liabilities
Escrow or custodial account liability. Complete Part IV of Schedule D ~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~
Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons ~~~~~~~~~ Secured mortgages and notes payable to unrelated third parties ~~~~~~ Unsecured notes and loans payable to unrelated third parties ~~~~~~~~ Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Add lines 17 through 25
Net assets without donor restrictions
Net assets with donor restrictions
~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~
Capital stock or trust principal, or current funds
Paid-in or capital surplus, or land, building, or equipment fund Retained earnings, endowment, accumulated income, or other funds ~~~~~~~~~~~~~~~
~~~~~~~~
~~~~
Total net assets or fund balances ~~~~~~~~~~~~~~~~~~~~~~ Total liabilities and net assets/fund balances Form (2022)
11 Part X Balance Sheet
990
†
†
†
SOUTHWEST FRESNO DEVELOPMENT CORPORATION 81-3670858
10,911. 110,745.
10,911. 110,745.

0. 0.

0. 0.
10,911. 110,745.
10,911. 110,745.
10,911. 110,745.
09470427 150212 DEH8141 2022.03040 SOUTHWEST FRESNO DEVELOPMEN DEH81411 11 COPY
232012 12-13-22
1 2
3 4
5 6
7 8
9 10
1 2
3 4
5 6
7 8
9 10
Yes No
1 2
3 a
b
c
2a
2b
2c
a
b
3a
3b
Form 990 (2022) Page
Check if Schedule O contains a response or note to any line in this Part XI Total revenue (must equal Part VIII, column (A), line 12) Total expenses (must equal Part IX, column (A), line 25) Revenue less expenses. Subtract line 2 from line 1
Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~
Net unrealized gains (losses) on investments
Donated services and use of facilities
Investment expenses
Prior period adjustments
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Other changes in net assets or fund balances (explain on Schedule O) Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))
~~~~~~~~~~~~~~~~~~

Check if Schedule O contains a response or note to any line in this Part XII Accounting method used to prepare the Form 990: Cash Accrual Other If the organization changed its method of accounting from a prior year or checked "Other," explain on Schedule O.

Were the organization's financial statements compiled or reviewed by an independent accountant? ~~~~~~~~~~~~ If "Yes," check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:

Separate basis Consolidated basis Both consolidated and separate basis Were the organization's financial statements audited by an independent accountant? ~~~~~~~~~~~~~~~~~~~ If "Yes," check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:

Separate basis Consolidated basis Both consolidated and separate basis If "Yes" to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?~~~~~~~~~~~~~~~ If the organization changed either its oversight process or selection process during the tax year, explain on Schedule O.

As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Uniform Guidance, 2 C.F.R. Part 200, Subpart F? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why on Schedule O and describe any steps taken to undergo such audits Form (2022)
12 Part XI Reconciliation of Net Assets
Part XII Financial Statements and Reporting
990
†
†
† † †
† † †
† † †
SOUTHWEST FRESNO DEVELOPMENT CORPORATION 81-3670858
267,865.
168,031.
99,834.
10,911.

0. 110,745.

X
X
X
X
09470427 150212 DEH8141 2022.03040 SOUTHWEST FRESNO DEVELOPMEN DEH81411 12 COPY
(iv) Is the organization listed
in your governing document?
OMB No. 1545-0047
Department of the Treasury
Internal Revenue Service
232021 12-09-22
(i) Name of supported (ii) (iii) (v) (vi)
organization
Type of organization
(described on lines 1-10
above (see instructions))
Amount of monetary
support (see instructions)
Amount of other
support (see instructions)
EIN
(Form 990) Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.

Attach to Form 990 or Form 990-EZ.

Go to www.irs.gov/Form990 for instructions and the latest information.

Open to Public
Inspection
Name of the organization Employer identification number 1 2
3 4
5 6
7 8
9 10
11 12
section 170(b)(1)(A)(i).
section 170(b)(1)(A)(ii).
section 170(b)(1)(A)(iii).
section 170(b)(1)(A)(iii).
section 170(b)(1)(A)(iv).
section 170(b)(1)(A)(v).
section 170(b)(1)(A)(vi).
section 170(b)(1)(A)(vi).
section 170(b)(1)(A)(ix)
section 509(a)(2).
section 509(a)(4).
section 509(a)(1) section 509(a)(2) section 509(a)(3).
a
b
c
d
e
f
g
Type I.

You must complete Part IV, Sections A and B.

Type II.

You must complete Part IV, Sections A and C.

Type III functionally integrated.

You must complete Part IV, Sections A, D, and E.

Type III non-functionally integrated.

You must complete Part IV, Sections A and D, and Part V.

Yes No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule A (Form 990) 2022 (All organizations must complete this part.) See instructions.

The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.) A church, convention of churches, or association of churches described in A school described in (Attach Schedule E (Form 990).)
A hospital or a cooperative hospital service organization described in A medical research organization operated in conjunction with a hospital described in Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in (Complete Part II.)
A federal, state, or local government or governmental unit described in An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in (Complete Part II.)
A community trust described in (Complete Part II.)
An agricultural research organization described in operated in conjunction with a land-grant college or university or a non-land-grant college of agriculture (see instructions). Enter the name, city, and state of the college or university:

An organization that normally receives (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions, subject to certain exceptions; and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975.

See (Complete Part III.)
An organization organized and operated exclusively to test for public safety. See An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in or . See Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.

A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization.

A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s).

A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions).

A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions).

Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.

Enter the number of supported organizations ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Provide the following information about the supported organization(s).

LHA

SCHEDULE A
Part I Reason for Public Charity Status.

Public Charity Status and Public Support 2022
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
SOUTHWEST FRESNO DEVELOPMENT CORPORATION 81-3670858
X
COPY
Subtract line 5 from line 4.
232022 12-09-22
Calendar year (or fiscal year beginning in)
Calendar year (or fiscal year beginning in)
2 (a) (b) (c) (d) (e) (f)
1 2
3 4
5 Total.
6 Public support.
(a) (b) (c) (d) (e) (f)
7 8
9 10
11 12
13 Total support.
12 First 5 years.
stop here
14 15
14 15
16 17
18 a
b
a
b
33 1/3% support test - 2022.
stop here.
33 1/3% support test - 2021.
stop here.
10% -facts-and-circumstances test - 2022.
stop here.
10% -facts-and-circumstances test - 2021.
stop here.

Private foundation.

Schedule A (Form 990) 2022
Add lines 7 through 10
Schedule A (Form 990) 2022 Page
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.) 2018 2019 2020 2021 2022 Total
Gifts, grants, contributions, and
membership fees received. (Do not
include any "unusual grants.") ~~
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf ~~~~
The value of services or facilities
furnished by a governmental unit to
the organization without charge ~
Add lines 1 through 3 ~~~
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) ~~~~~~~~~~~~
2018 2019 2020 2021 2022 Total
Amounts from line 4 ~~~~~~~
Gross income from interest,
dividends, payments received on
securities loans, rents, royalties,
and income from similar sources ~
Net income from unrelated business
activities, whether or not the
business is regularly carried on ~
Other income. Do not include gain
or loss from the sale of capital
assets (Explain in Part VI.) ~~~~
Gross receipts from related activities, etc. (see instructions) ~~~~~~~~~~~~~~~~~~~~~~~ If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and Public support percentage for 2022 (line 6, column (f), divided by line 11, column (f)) ~~~~~~~~~~~ Public support percentage from 2021 Schedule A, Part II, line 14 %
~~~~~~~~~~~~~~~~~~~~~ %
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box and The organization qualifies as a publicly supported organization ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this box and The organization qualifies as a publicly supported organization ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the facts-and-circumstances test, check this box and Explain in Part VI how the organization meets the facts-and-circumstances test. The organization qualifies as a publicly supported organization ~~~~~~~~~~~~~~~~~ If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the facts-and-circumstances test, check this box and Explain in Part VI how the organization meets the facts-and-circumstances test. The organization qualifies as a publicly supported organization ~~~~~~~~~~~ If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see instructions Part II Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) Section A. Public Support
Section B. Total Support
Section C. Computation of Public Support Percentage
†
†
†
†
†
†
SOUTHWEST FRESNO DEVELOPMENT CORPORATION81-3670858
09470427 150212 DEH8141 2022.03040 SOUTHWEST FRESNO DEVELOPMEN DEH81411 14 COPY
(Subtract line 7c from line 6.)
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
(Add lines 9, 10c, 11, and 12.)
232023 12-09-22
Calendar year (or fiscal year beginning in)
Calendar year (or fiscal year beginning in)
Total support.
3 (a) (b) (c) (d) (e) (f)
1 2
3 4
5 6
7 Total.
a
b
c
8 Public support.
(a) (b) (c) (d) (e) (f)
9 10a
b
c
11 12
13 14 First 5 years.
stop here
15 16
15 16
17 18
19 20
2022
2021
17 18
a
b
33 1/3% support tests - 2022.
stop here.
33 1/3% support tests - 2021.
stop here.

Private foundation.

Schedule A (Form 990) 2022
Unrelated business taxable income
(less section 511 taxes) from businesses
acquired after June 30, 1975
Schedule A (Form 990) 2022 Page
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.) 2018 2019 2020 2021 2022 Total
Gifts, grants, contributions, and
membership fees received. (Do not
include any "unusual grants.") ~~
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
Gross receipts from activities that
are not an unrelated trade or business under section 513 ~~~~~ Tax revenues levied for the organization's benefit and either paid to or expended on its behalf ~~~~
The value of services or facilities
furnished by a governmental unit to
the organization without charge ~
Add lines 1 through 5 ~~~
Amounts included on lines 1, 2, and
3 received from disqualified persons
~~~~~~
Add lines 7a and 7b ~~~~~~~
2018 2019 2020 2021 2022 Total
Amounts from line 6 ~~~~~~~
Gross income from interest,
dividends, payments received on
securities loans, rents, royalties,
and income from similar sources ~
~~~~
Add lines 10a and 10b ~~~~~~
Net income from unrelated business
activities not included on line 10b,
whether or not the business is
regularly carried on ~~~~~~~
Other income. Do not include gain
or loss from the sale of capital
assets (Explain in Part VI.) ~~~~
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and Public support percentage for 2022 (line 8, column (f), divided by line 13, column (f)) Public support percentage from 2021 Schedule A, Part III, line 15 ~~~~~~~~~~~ %
%
Investment income percentage for (line 10c, column (f), divided by line 13, column (f)) Investment income percentage from Schedule A, Part III, line 17 ~~~~~~~~ %
~~~~~~~~~~~~~~~~~~ %
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% , and line 17 is not more than 33 1/3% , check this box and The organization qualifies as a publicly supported organization ~~~~~~~~~~~~ If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% , and line 18 is not more than 33 1/3% , check this box and The organization qualifies as a publicly supported organization ~~~~~~ If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions Part III Support Schedule for Organizations Described in Section 509(a)(2) Section A. Public Support
Section B. Total Support
Section C. Computation of Public Support Percentage
Section D. Computation of Investment Income Percentage
†
†
†
†
SOUTHWEST FRESNO DEVELOPMENT CORPORATION81-3670858
120,200. 51,000. 2,500. 267,865. 441,565.
120,200. 51,000. 2,500. 267,865. 441,565.

0. 0.

0. 441,565.
120,200. 51,000. 2,500. 267,865. 441,565.
120,200. 51,000. 2,500. 267,865. 441,565.
100.00
100.00
.00
X
09470427 150212 DEH8141 2022.03040 SOUTHWEST FRESNO DEVELOPMEN DEH81411 15 COPY
232024 12-09-22
4 Yes No
1 2
3 4
5 6
7 8
9 10
Part VI
1 2
3a
3b
3c
4a
4b
4c
5a
5b
5c
6 7
8 9a
9b
9c
10a
10b
Part VI
a
b
c
a
b
c
a
b
c
a
b
c
a
b
Part VI
Part VI
Part VI
Part VI
Part VI,
Type I or Type II only.

Substitutions only.

Part VI.

Schedule A (Form 990) 2022
If "No," describe in how the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain.

If "Yes," explain in how the organization determined that the supported organization was described in section 509(a)(1) or (2).

If "Yes," answer
lines 3b and 3c below.

If "Yes," describe in when and how the
organization made the determination.

If "Yes," explain in what controls the organization put in place to ensure such use.

If
"Yes," and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.

If "Yes," describe in how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.

If "Yes," explain in what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.

If "Yes,"
answer lines 5b and 5c below (if applicable). Also, provide detail in including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).

If "Yes," provide detail in
If "Yes," complete Part I of Schedule L (Form 990).

If "Yes," complete Part I of Schedule L (Form 990).

If "Yes," provide detail in
If "Yes," provide detail in
If "Yes," provide detail in
If "Yes," answer line 10b below.
(Use Schedule C, Form 4720, to
determine whether the organization had excess business holdings.) Schedule A (Form 990) 2022 Page
(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, Part I, complete Sections A and B. If you checked box 12b, Part I, complete Sections A and C. If you checked box 12c, Part I, complete Sections A, D, and E. If you checked box 12d, Part I, complete Sections A and D, and complete Part V.) Are all of the organization's supported organizations listed by name in the organization's governing documents?
Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)?
Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes?
Was any supported organization not organized in the United States ("foreign supported organization")? Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization?
Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)?
Did the organization add, substitute, or remove any supported organizations during the tax year? Was any added or substituted supported organization part of a class already designated in the organization's organizing document?
Was the substitution the result of an event beyond the organization's control? Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization's supported organizations? Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (as defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor?
Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))?
Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest?
Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)?
Did the organization have any excess business holdings in the tax year? Part IV Supporting Organizations
Section A. All Supporting Organizations
SOUTHWEST FRESNO DEVELOPMENT CORPORATION81-3670858
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232025 12-09-22
5 Yes No
11 a
b
c
11a
11b
Part VI. 11c
Yes No
1 2
Part VI
1 2
Part VI
Yes No
1 Part VI
1 Yes No
1 2
3 1
2 3
Part VI
Part VI
1 2
3 (see instructions).
a
b
c
line 2
line 3
Part VI
Answer lines 2a and 2b below. Yes No
a
b
a
b
Part VI identify
those supported organizations and explain
2a
2b
3a
3b
Part VI
Answer lines 3a and 3b below.

Part VI.

Part VI
Schedule A (Form 990) 2022
If "Yes" to line 11a, 11b, or 11c, provide
detail in
If "No," describe in how the supported organization(s)
effectively operated, supervised, or controlled the organization's activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove officers, directors, or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

If "Yes," explain in
how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised, or controlled the supporting organization.

If "No," describe in how control
or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).

If "No," explain in how
the organization maintained a close and continuous working relationship with the supported organization(s).

If "Yes," describe in the role the organization's
supported organizations played in this regard.

Check the box next to the method that the organization used to satisfy the Integral Part Test during the year Complete below.

Complete below.

Describe in how you supported a governmental entity (see instructions).

If "Yes," then in
how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.

If "Yes," explain in
the reasons for the organization's position that its supported organization(s) would have engaged in these activities but for the organization's involvement.

If "Yes" or "No" provide details in
If "Yes," describe in the role played by the organization in this regard.

Schedule A (Form 990) 2022 Page
Has the organization accepted a gift or contribution from any of the following persons? A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization? A family member of a person described on line 11a above? A 35% controlled entity of a person described on line 11a or 11b above? Did the governing body, members of the governing body, officers acting in their official capacity, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization's officers, directors, or trustees at all times during the tax year? Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? Were a majority of the organization's directors or trustees during the tax year also a majority of the directors or trustees of each of the organization's supported organization(s)? Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization's tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization's governing documents in effect on the date of notification, to the extent not previously provided? Were any of the organization's officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? By reason of the relationship described on line 2, above, did the organization's supported organizations have a significant voice in the organization's investment policies and in directing the use of the organization's income or assets at all times during the tax year?
The organization satisfied the Activities Test.

The organization is the parent of each of its supported organizations.

The organization supported a governmental entity.

Activities Test.

Did substantially all of the organization's activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? Did the activities described on line 2a, above, constitute activities that, but for the organization's involvement, one or more of the organization's supported organization(s) would have been engaged in? Parent of Supported Organizations.

Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?
Did the organization exercise a substantial degree of direction over the policies, programs, and activities of each of its supported organizations?
Part IV Supporting Organizations (continued)
Section B. Type I Supporting Organizations
Section C. Type II Supporting Organizations
Section D. All Type III Supporting Organizations
Section E. Type III Functionally Integrated Supporting Organizations †
†
†
SOUTHWEST FRESNO DEVELOPMENT CORPORATION81-3670858
09470427 150212 DEH8141 2022.03040 SOUTHWEST FRESNO DEVELOPMEN DEH81411 17 COPY
232026 12-09-22
6 1 Part VI See instructions.

Section A - Adjusted Net Income
1 2
3 4
5 6
7 8
1 2
3 4
5 6
7 Adjusted Net Income 8
Section B - Minimum Asset Amount
1 2
3 4
5 6
7 8
a
b
c
d
e
1a
1b
1c
1d
2 3
4 5
6 7
8 Total
Discount
Part VI
Minimum Asset Amount
Section C - Distributable Amount
1 2
3 4
5 6
7 1
2 3
4 5
6 Distributable Amount.

Schedule A (Form 990) 2022
explain in
explain in detail in
Schedule A (Form 990) 2022 Page
Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 ( ).

All other Type III non-functionally integrated supporting organizations must complete Sections A through E. (B) Current Year
(optional) (A) Prior Year
Net short-term capital gain
Recoveries of prior-year distributions
Other gross income (see instructions)
Add lines 1 through 3.

Depreciation and depletion
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) Other expenses (see instructions)
(subtract lines 5, 6, and 7 from line 4)
(B) Current Year
(optional) (A) Prior Year
Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year):

Average monthly value of securities
Average monthly cash balances
Fair market value of other non-exempt-use assets
(add lines 1a, 1b, and 1c)
claimed for blockage or other factors
( ):

Acquisition indebtedness applicable to non-exempt-use assets Subtract line 2 from line 1d.

Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions).

Net value of non-exempt-use assets (subtract line 4 from line 3) Multiply line 5 by 0.035.

Recoveries of prior-year distributions
(add line 7 to line 6)
Current Year
Adjusted net income for prior year (from Section A, line 8, column A) Enter 0.85 of line 1.

Minimum asset amount for prior year (from Section B, line 8, column A) Enter greater of line 2 or line 3.

Income tax imposed in prior year
Subtract line 5 from line 4, unless subject to
emergency temporary reduction (see instructions).

Check here if the current year is the organization's first as a non-functionally integrated Type III supporting organization (see instructions).

Part V Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations †
†
SOUTHWEST FRESNO DEVELOPMENT CORPORATION81-3670858
09470427 150212 DEH8141 2022.03040 SOUTHWEST FRESNO DEVELOPMEN DEH81411 18 COPY
232027 12-09-22
7 Section D - Distributions Current Year
1 2
3 4
5 6
7 8
9 10
1 2
3 4
5 6
7 8
9 10
Part VI
Part VI
Total annual distributions.

Part VI
(i)
Excess Distributions
(ii)
Underdistributions
Pre-2022
(iii)
Distributable
Amount for 2022 Section E - Distribution Allocations
1 2
3 4
5 6
7 8
Part VI
a
b
c
d
e
f
g
h
i
j
Total
a
b
c
Part VI.

Part VI
Excess distributions carryover to 2023.
a
b
c
d
e
Schedule A (Form 990) 2022
provide details in
describe in
provide details in
explain in
explain in
explain in
Schedule A (Form 990) 2022 Page
Amounts paid to supported organizations to accomplish exempt purposes Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity
Administrative expenses paid to accomplish exempt purposes of supported organizations Amounts paid to acquire exempt-use assets
Qualified set-aside amounts (prior IRS approval required - ) Other distributions ( ). See instructions.

Add lines 1 through 6.

Distributions to attentive supported organizations to which the organization is responsive ( ). See instructions.

Distributable amount for 2022 from Section C, line 6
Line 8 amount divided by line 9 amount
(see instructions)
Distributable amount for 2022 from Section C, line 6
Underdistributions, if any, for years prior to 2022 (reasonable cause required - ). See instructions.

Excess distributions carryover, if any, to 2022
From 2017
From 2018
From 2019
From 2020
From 2021
of lines 3a through 3e
Applied to underdistributions of prior years
Applied to 2022 distributable amount
Carryover from 2017 not applied (see instructions)
Remainder. Subtract lines 3g, 3h, and 3i from line 3f.

Distributions for 2022 from Section D,
line 7: $
Applied to underdistributions of prior years
Applied to 2022 distributable amount
Remainder. Subtract lines 4a and 4b from line 4.

Remaining underdistributions for years prior to 2022, if any. Subtract lines 3g and 4a from line 2. For result greater than zero, See instructions.

Remaining underdistributions for 2022. Subtract lines 3h and 4b from line 1. For result greater than zero,
. See instructions.

Add lines 3j
and 4c.

Breakdown of line 7:

Excess from 2018
Excess from 2019
Excess from 2020
Excess from 2021
Excess from 2022
Part V Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations (continued) SOUTHWEST FRESNO DEVELOPMENT CORPORATION81-3670858
09470427 150212 DEH8141 2022.03040 SOUTHWEST FRESNO DEVELOPMEN DEH81411 19 COPY
232028 12-09-22
8 Schedule A (Form 990) 2022
Schedule A (Form 990) 2022 Page
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a, and 3b; Part V, line 1; Part V, Section B, line 1e; Part V, Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions.)
Part VI Supplemental Information.

SOUTHWEST FRESNO DEVELOPMENT CORPORATION81-3670858
09470427 150212 DEH8141 2022.03040 SOUTHWEST FRESNO DEVELOPMEN DEH81411 20 COPY
Department of the Treasury
Internal Revenue Service
223451 11-15-22
For Paperwork Reduction Act Notice, see the instructions for Form 990, 990-EZ, or 990-PF. Schedule B (Form 990) (2022) OMB No. 1545-0047
(Form 990) Attach to Form 990 or Form 990-PF.

Go to www.irs.gov/Form990 for the latest information.

Employer identification number
Organization type
Filers of: Section:
not
General Rule Special Rule.

Note:

General Rule
Special Rules
(1) (2)
General Rule
Caution: must
exclusively
exclusively
nonexclusively
Name of the organization
(check one):

Form 990 or 990-EZ 501(c)( ) (enter number) organization 4947(a)(1) nonexempt charitable trust treated as a private foundation 527 political organization
Form 990-PF 501(c)(3) exempt private foundation
4947(a)(1) nonexempt charitable trust treated as a private foundation 501(c)(3) taxable private foundation
Check if your organization is covered by the or a
Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.

For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.

For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33 1/3% support test of the regulations under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of $5,000; or 2% of the amount on (i) Form 990, Part VIII, line 1h; or (ii) Form 990-EZ, line 1. Complete Parts I and II.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor, during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I (entering "N/A" in column (b) instead of the contributor name and address), II, and III.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor, during the year, contributions for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an religious, charitable, etc., purpose. Don't complete any of the parts unless the applies to this organization because it received religious, charitable, etc., contributions totaling $5,000 or more during the year ~~~~~~~~~~~~~~~~~ $ An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990), but it answer "No" on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ or on its Form 990-PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990).

LHA
Schedule B Schedule of Contributors
2022
†
†
†
†
†
†
†
†
†
†
SOUTHWEST FRESNO DEVELOPMENT CORPORATION 81-3670858
X 3
X
COPY
223452 11-15-22 Schedule B (Form 990) (2022)
Employer identification number
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
Person
Payroll
Noncash
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
Person
Payroll
Noncash
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
Person
Payroll
Noncash
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
Person
Payroll
Noncash
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
Person
Payroll
Noncash
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
Person
Payroll
Noncash
Schedule B (Form 990) (2022) Page
Name of organization
(see instructions). Use duplicate copies of Part I if additional space is needed. $
(Complete Part II for
noncash contributions.)
$
(Complete Part II for
noncash contributions.)
$
(Complete Part II for
noncash contributions.)
$
(Complete Part II for
noncash contributions.)
$
(Complete Part II for
noncash contributions.)
$
(Complete Part II for
noncash contributions.)
2 Part I Contributors
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
SOUTHWEST FRESNO DEVELOPMENT CORPORATION 81-3670858
1 ALLYSUNN WALKER X
1424 WEST CALIFORNIA AVE 21,752.

FRESNO, CA 93706
2 FRESNO AREA HISPANIC FOUNDATION X
1444 FULTON ST 7,000.

FRESNO, CA 93721
3 FRESNO METROPOLITAN MINISTRY X
3845 N CLARK ST SUITE 101 19,500.

FRESNO, CA 93726
4 COMMUNITY VISION X
870 MARKET STREET 20,500.

SAN FRANCISCO, CA 94102
5 CENTRAL VALLEY COMMUNITY BANK X
7100 N. FINANCIAL DRIVE, #101 32,500.

FRESNO, CA 93720
6 UNION BANK FOUNDATION X
350 CALIFORNIA STREET 23,500.

SAN FRANCISO, CA 94104
09470427 150212 DEH8141 2022.03040 SOUTHWEST FRESNO DEVELOPMEN DEH81411 22 COPY
223452 11-15-22 Schedule B (Form 990) (2022)
Employer identification number
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
Person
Payroll
Noncash
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
Person
Payroll
Noncash
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
Person
Payroll
Noncash
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
Person
Payroll
Noncash
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
Person
Payroll
Noncash
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
Person
Payroll
Noncash
Schedule B (Form 990) (2022) Page
Name of organization
(see instructions). Use duplicate copies of Part I if additional space is needed. $
(Complete Part II for
noncash contributions.)
$
(Complete Part II for
noncash contributions.)
$
(Complete Part II for
noncash contributions.)
$
(Complete Part II for
noncash contributions.)
$
(Complete Part II for
noncash contributions.)
$
(Complete Part II for
noncash contributions.)
2 Part I Contributors
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
SOUTHWEST FRESNO DEVELOPMENT CORPORATION 81-3670858
7 CITIZENS BUSINESS BANK X
7710 N FIRST STREET 20,000.

FRESNO, CA 93720
8 PACIFIC WESTERN BANK X
776 E. SHAW AVE., #101 7,500.

FRESNO, CA 93710
09470427 150212 DEH8141 2022.03040 SOUTHWEST FRESNO DEVELOPMEN DEH81411 23 COPY
223453 11-15-22 Schedule B (Form 990) (2022)
Employer identification number
(a)
No.
from
Part I
(c)
FMV (or estimate) (b)
Description of noncash property given
(d)
Date received
(a)
No.
from
Part I
(c)
FMV (or estimate) (b)
Description of noncash property given
(d)
Date received
(a)
No.
from
Part I
(c)
FMV (or estimate) (b)
Description of noncash property given
(d)
Date received
(a)
No.
from
Part I
(c)
FMV (or estimate) (b)
Description of noncash property given
(d)
Date received
(a)
No.
from
Part I
(c)
FMV (or estimate) (b)
Description of noncash property given
(d)
Date received
(a)
No.
from
Part I
(c)
FMV (or estimate) (b)
Description of noncash property given
(d)
Date received
Schedule B (Form 990) (2022) Page
Name of organization
(see instructions). Use duplicate copies of Part II if additional space is needed. (See instructions.)
$
(See instructions.)
$
(See instructions.)
$
(See instructions.)
$
(See instructions.)
$
(See instructions.)
$
3 Part II Noncash Property
SOUTHWEST FRESNO DEVELOPMENT CORPORATION 81-3670858
09470427 150212 DEH8141 2022.03040 SOUTHWEST FRESNO DEVELOPMEN DEH81411 24 COPY
completing Part III, enter the total of exclusively religious, charitable, etc., contributions of for the year. (Enter this info. once.) 223454 11-15-22
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. (a) (e) and
$1,000 or less
Schedule B (Form 990) (2022)
Complete columns through the following line entry. For organizations Employer identification number
(a) No.
from
Part I (b) Purpose of gift (c) Use of gift (d) Description of how gift is held (e) Transfer of gift
Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee (a) No.
from
Part I (b) Purpose of gift (c) Use of gift (d) Description of how gift is held (e) Transfer of gift
Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee (a) No.
from
Part I (b) Purpose of gift (c) Use of gift (d) Description of how gift is held (e) Transfer of gift
Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee (a) No.
from
Part I (b) Purpose of gift (c) Use of gift (d) Description of how gift is held (e) Transfer of gift
Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee Schedule B (Form 990) (2022) Page
Name of organization
$
Use duplicate copies of Part III if additional space is needed. 4 Part III
SOUTHWEST FRESNO DEVELOPMENT CORPORATION 81-3670858
09470427 150212 DEH8141 2022.03040 SOUTHWEST FRESNO DEVELOPMEN DEH81411 25 COPY
OMB No. 1545-0047
Department of the Treasury
Internal Revenue Service
232211 10-28-22
Complete to provide information for responses to specific questions on Form 990 or 990-EZ or to provide any additional information.

Attach to Form 990 or Form 990-EZ.

Go to www.irs.gov/Form990 for the latest information.

Open to Public
Inspection
Employer identification number
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule O (Form 990) 2022 Name of the organization
LHA
(Form 990)
SCHEDULE O Supplemental Information to Form 990 or 990-EZ 2022 SOUTHWEST FRESNO DEVELOPMENT CORPORATION 81-3670858
FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:

ENTREPRENEURSHIP AND HOMEOWNERSHIP, CREATING SAFER, CLEANER AND VIBRANT NEIGHBORHOODS WHERE RESIDENTS THRIVE.

FORM 990, PART VI, SECTION B, LINE 11B:

UPON REQUEST.

FORM 990, PART VI, SECTION B, LINE 12C:

THE SWFDC BOARD OF DIRECTORS COLLECTS SIGNED CONFLICT OF INTEREST POLICIES FROM EACH BOARD MEMBER AT EACH JANUARY BOARD MEETING IN ITS FISCAL YEAR.

THE BOARD CHAIR, TREASURER AND PRESIDENT REVIEW EACH CONTRACT AND MONTHLY FINANCIALS, TO MONITOR ANY POTENTIAL CONFLICTS OF INTEREST. THERE ARE CURRENTLY NO "PAID" BOARD MEMBERS, AND THE CONFLICT OF INTEREST POLICY ASKS

FOR CONFLICT DISCLOSURE AT THE TIME OF SIGNING, AS WELL AS ANY FUTURE PROJECTED CONFLICTS. ALSO OUR FISCAL POLICIES AND PROCEDURES REQUIRES THAT

THE CEO BRING ALL CONTRACTUAL OBLIGATIONS TO THE BOARD OF DIRECTORS, WHICH IS ANOTHER WAY TO SAFEGUARD AGAINST CONFLICTS OF INTEREST.

FORM 990, PART VI, SECTION B, LINE 15:

THE CEO'S COMPENSATION IS REVIEWED ANNUALLY BY THE EXECUTIVE COMMITTEE OF

THE BOARD (CHAIR, VICE CHAIR, TREASURER AND SECRETARY), ALONG WITH A PERFORMANCE REVIEW. THE INITIAL OFFER FOR EMPLOYMENT WAS SHARED WITH THE ENTIRE BOARD OF DIRECTORS, DISCUSSED AND VOTED ON FOR APPROVAL. A WAGE

SURVEY WAS REVIEWED, FOR LOCAL NON-PROFIT LEADERSHIP COMPENSATION

COMPARISONS, AND THE DECISION AND DELIBERATION WERE REFLECTED IN THE BOARD MEETING MINUTES.
09470427 150212 DEH8141 2022.03040 SOUTHWEST FRESNO DEVELOPMEN DEH81411 26 COPY
232212 10-28-22
2 Employer identification number
Schedule O (Form 990) 2022
Schedule O (Form 990) 2022 Page
Name of the organization
SOUTHWEST FRESNO DEVELOPMENT CORPORATION 81-3670858
FORM 990, PART VI, SECTION C, LINE 19:

UPON REQUEST.
09470427 150212 DEH8141 2022.03040 SOUTHWEST FRESNO DEVELOPMEN DEH81411 27 COPY
228941 01-10-23
Corporation/Organization name California corporation number Additional information. See instructions. FEIN
Street address (suite or room) PMB no.

City State ZIP code
Foreign country name Foreign province/state/county Foreign postal code Dissolved Surrendered (Withdrawn) Merged/Reorganized
Enter date: (mm/dd/yyyy)
Cash Accrual Other
990T 990PF Sch H ( 990)
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Title Date Telephone
Signature
of officer
Date PTIN Check if
self-employed Preparer's
signature
Firm's FEIN Firm's name
(or yours,
if selfemployed)
and address
Telephone
Yes No
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
Complete Part I unless not required to file this form. See General Information B and C. 1 2
3 4
5 6
7 8
9 10
11 12
13 14
15 16
1 2
3 This line must be completed. Receipts
and
Revenues
4 5
6 7
8 9
10 Expenses
11 12
13 14
15 16
Filing Fee
Balance due.

Sign
Here
Paid
Preparer's
Use Only
Side 1

TAXABLE YEAR FORM
Calendar Year 2022 or fiscal year beginning (mm/dd/yyyy) , and ending (mm/dd/yyyy) .

First return ~~~~~~~~~~~~~~~~~~~ Yes No Did the organization have any changes to its guidelines Amended return ~~~~~~~~~~~~~~~~ • Yes No not reported to the FTB? See instructions ~~~~~~~ • Yes No IRC Section 4947(a)(1) trust ~~~~~~~~~~~~ Yes No If exempt under R&TC Section 23701d, has the organization Final information return? engaged in political activities? See instructions. ~~~~ • Yes No • Is the organization exempt under R&TC Section 23701g? If "Yes," enter the gross receipts from nonmember sources • Yes No
•
Check accounting method: (1) (2) (3) Is the organization a limited liability company? ~~~~~ • Yes No Federal return filed? (1) • (2) • (3) • Did the organization file Form 100 or Form 109 to (4) Other 990 series report taxable income? ~~~~~~~~~~~~~~~ • Yes No Is this a group filing? See instructions ~~~~~~~ • Yes No Is the organization under audit by the IRS or has the Is this organization in a group exemption IRS audited in a prior year? If "Yes," what is the parent's name?
~~~~~~ Yes No ~~~~~~~~~~~~~ • Yes No
Is federal Form 1023/1024 pending?
Date filed with IRS
Yes No
Gross sales or receipts from other sources. From Side 2, Part II, line 8 Gross dues and assessments from members and affiliates
Gross contributions, gifts, grants, and similar amounts received ~~~~~~~~~~~~~~~~ •
•
•
~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~
Total gross receipts for filing requirement test. Add line 1 through line 3.

If the result is less than $50,000, see General Information B • Cost of goods sold
Cost or other basis, and sales expenses of assets sold
Total costs. Add line 5 and line 6
•
•
~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Total gross income. Subtract line 7 from line 4 •
•
•
•
•
•

Total expenses and disbursements. From Side 2, Part II, line 18 ~~~~~~~~~~~~~~~~~~ Excess of receipts over expenses and disbursements. Subtract line 9 from line 8 Total payments ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Use tax. See General Information K ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Payments balance. If line 11 is more than line 12, subtract line 12 from line 11 Use tax balance. If line 12 is more than line 11, subtract line 11 from line 12 ~~~~~~~~~~~~
~~~~~~~~~~~~~ •
•
Penalties and interest. See General Information J ~~~~~~~~~~~~~~~~~~~~~~~~~~ Add line 12 and line 15. Then subtract line 11 from the result •
|
•
| |
•
| •
May the FTB discuss this return with the preparer shown above? See instructions • Form 199 2022
$
~~~~~~~~
00 00
00 00
00 00
00 00
00 00
00 00
00 00
00 00
Part I
California Exempt Organization
2022 Annual Information Return 199
022 3651224
† †
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† †
† †
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† † † † †
† † †
† † †
† †
† † † †
† †
j
†
† †
STMT 1
SOUTHWEST FRESNO DEVELOPMENT CORPORATION 3648890
81-3670858
1424 W CALIFORNIA AVENUE
FRESNO CA 93706
X
X X
X
X
X
X X
X X
X
X X
X
267,865
267,865
267,865
168,031
99,834
PRESIDENT 424-289-5010
P00082377
BEAN HUNT HARRIS & COMPANY 26-3649864
7110 N FRESNO ST STE 460
FRESNO, CA 93720-2963 559-221-5071
X
COPY
228951 01-10-23
Paid-in or capital surplus. Attach reconciliation
Organizations with gross receipts of more than $50,000 and private foundations regardless of amount of gross receipts - complete Part II or furnish substitute information. 1 2
3 4
5 6
7 8
1 2
3 4
5 6
7 8
9 10
11 12
13 14
15 16
17 18
Receipts
from
Other
Sources
Total
9 10
11 12
13 14
15 16
17 Expenses
and
Disbursements
18 Total
Balance Sheet Beginning of taxable year End of taxable year Assets (a) (b) (c) (d)
1 2
3 4
5 6
7 8
9 10
11 12
13 a
b
Total assets
Liabilities and net worth
14 15
16 17
18 19
20 21
22 Total liabilities and net worth
Reconciliation of income per books with income per return 1 2
3 4
5 6
7 8
9 10
Side 2
Gross sales or receipts from all business activities. See instructions ~~~~~~~~~~~~~~~~~~~ Interest
Dividends
Gross rents
Gross royalties
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Gross amount received from sale of assets (See instructions) Other income
gross sales or receipts from other sources. Add line 1 through line 7. Enter here and on Side 1, Part I, line 1 ~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Contributions, gifts, grants, and similar amounts paid
Disbursements to or for members
Compensation of officers, directors, and trustees
~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~
Other salaries and wages
Interest
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Taxes
Rents
Depreciation and depletion (See instructions)
Other expenses and disbursements
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
expenses and disbursements. Add line 9 through line 17. Enter here and on Side 1, Part I, line 9 Cash
Net accounts receivable
Net notes receivable
Inventories
~~~~~~~~~~~~~~~~
~~~~~~~~
~~~~~~~~~~
~~~~~~~~~~~~~~
Federal and state government obligations
Investments in other bonds
Investments in stock
~~~~~~
~~~~~~~~~
Mortgage loans ~~~~~~~~~~~
Other investments ~~~~~~~~~~
Depreciable assets
Less accumulated depreciation
~~~~~~~~~
~~~~ ( ) ( )
Land ~~~~~~~~~~~~~~~~
Other assets ~~~~~~~~~~~~~
~~~~~~~~~~~~~
Accounts payable
Contributions, gifts, or grants payable
Bonds and notes payable
~~~~~~~~~~~
~~
~~~~~~~
Mortgages payable
Other liabilities
Capital stock or principal fund
~~~~~~~~~~
~~~~~~~~~~~~
~~~~~
~
Retained earnings or income fund~~~~

Do not complete this schedule if the amount on Schedule L, line 13, column (d), is less than $50,000.

Net income per books
Federal income tax
~~~~~~~~~~~~ Income recorded on books this year
~~~~~~~~~~~~~ not included in this return. Attach schedule ~ Excess of capital losses over capital gains
Income not recorded on books this year.

Attach schedule
~~~ Deductions in this return not charged
against book income this year.
~~~~~~~~~~~~~~~ Attach schedule ~~~~~~~~~~~~~
Expenses recorded on books this year not
deducted in this return. Attach schedule
Total. Add line 7 and line 8
Net income per return.

Subtract line 9 from line 6
~~~~~~~~
~~~~
Total. Add line 1 through line 5
Form 199 2022
•
•
•
•
•
•
•
00 00
00 00
00 00
00 00
00 00
00 00
00 00
00 00
00 00
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
Part II
Schedule L
Schedule M-1
022 3652224
SEE STATEMENT 2
SEE STATEMENT 3
SOUTHWEST FRESNO DEVELOPMENT CORPORATION 81-3670858
0 104,846
18,693
44,492
168,031
10,911 110,745
10,911 110,745
10,911 110,745
10,911 110,745
99,834
99,834 99,834
COPY
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ CA 199 CASH CONTRIBUTIONS STATEMENT 1
INCLUDED ON PART I, LINE 3
}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}

DATE OF

CONTRIBUTOR'S NAME CONTRIBUTOR'S ADDRESS GIFT AMOUNT
}}}}}}}}}}}}}}}}}} }}}}}}}}}}}}}}}}}}}}} }}}}}}}} }}}}}}}}}}} ALLYSUNN WALKER 1424 WEST CALIFORNIA AVE
FRESNO, CA 93706 21,752.

FRESNO AREA HISPANIC

FOUNDATION
1444 FULTON ST FRESNO, CA
93721 7,000.

FRESNO METROPOLITAN

MINISTRY
3845 N CLARK ST SUITE 101
FRESNO, CA 93726 19,500.

COMMUNITY VISION 870 MARKET STREET SAN
FRANCISCO, CA 94102 20,500.

CENTRAL VALLEY COMMUNITY
BANK
7100 N. FINANCIAL DRIVE, #101
FRESNO, CA 93720 32,500.

UNION BANK FOUNDATION 350 CALIFORNIA STREET SAN
FRANCISO, CA 94104 23,500.

CITIZENS BUSINESS BANK 7710 N FIRST STREET FRESNO, CA
93720 20,000.

PACIFIC WESTERN BANK 776 E. SHAW AVE., #101
FRESNO, CA 93710 7,500.
}}}}}}}}}}}
TOTAL INCLUDED ON LINE 3 152,252.
~~~~~~~~~~~
SOUTHWEST FRESNO DEVELOPMENT CORPORATION 81-3670858
}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}
STATEMENT(S) 1
COPY
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ CA 199 COMPENSATION OF OFFICERS, DIRECTORS AND TRUSTEES STATEMENT 2 }}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}

TITLE AND

NAME AND ADDRESS AVERAGE HRS WORKED/WK COMPENSATION
}}}}}}}}}}}}}}}} }}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}}}
LYNNE JONES EXECUTIVE DIRECTOR 0.
1424 W CALIFORNIA AVENUE 40.00
FRESNO, CA 93706
ALLYSUNN WALKER PRESIDENT & CEO 0.
1424 W CALIFORNIA AVENUE 40.00
FRESNO, CA 93706
JERALYN CREAR PROGRAM DIRECTOR 0.
1424 W CALIFORNIA AVENUE 20.00
FRESNO, CA 93706
ERIC PAYNE CHAIR 0.
1424 W CALIFORNIA AVENUE 2.50
FRESNO, CA 93706
SABRINA KELLEY VICE CHAIR 0.
1424 W CALIFORNIA AVENUE 1.00
FRESNO, CA 93706
PAUL BINION MEMBER 0.
1424 W CALIFORNIA AVENUE 1.00
FRESNO, CA 93706
MARGARITA ROCHA VICE CHAIR 0.
1424 W CALIFORNIA AVENUE 1.00
FRESNO, CA 93706
MIGUEL ARAMBULA BOARD TREASURER 0.
1424 W CALIFORNIA AVENUE 1.00
FRESNO, CA 93706
SABRINA BEAVERS BOARD SECRETARY 0.
1424 W CALIFORNIA AVENUE 1.00
FRESNO, CA 93706
}}}}}}}}}}}}
TOTAL TO FORM 199, PART II, LINE 11 0.
~~~~~~~~~~~~
SOUTHWEST FRESNO DEVELOPMENT CORPORATION 81-3670858
}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}
STATEMENT(S) 2
COPY
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ CA 199 OTHER EXPENSES STATEMENT 3
}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}

DESCRIPTION AMOUNT
}}}}}}}}}}} }}}}}}}}}}}}}}
CONTRACT & PROFESSIONAL 32,163.

UNCATEGORIZED EXPENSE 3,200.

OTHER EXPENSES 2,036.

CONFERENCE & EVENT REGI 550.

ADVERTISING AND PROMOTION 2,270.

OFFICE EXPENSES 2,095.

INSURANCE 2,178.
}}}}}}}}}}}}}}
TOTAL TO FORM 199, PART II, LINE 17 44,492.
~~~~~~~~~~~~~~
SOUTHWEST FRESNO DEVELOPMENT CORPORATION 81-3670858
}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}
STATEMENT(S) 3
COPY
Exempt Organization name Identifying number
Signature of officer Date Title
Date Check if
also paid
preparer
Check
if selfemployed
ERO's PTIN ERO's
signature
Firm's name (or yours
if self-employed)
and address
Firm's FEIN
ZIP code
Check
if selfemployed
Paid Paid preparer's PTIN
preparer's
signature
Date
Firm's name (or yours
if self-employed)
and address
Firm's FEIN
ZIP code
229021 11-10-22
If the processing of the exempt organization's return or refund is delayed, I authorize the FTB to disclose to the ERO or intermediate service provider the reason(s) for the delay. four four
Part I Electronic Return Information
1 2
3 1
2 3
Part II Settle Your Account Electronically for Taxable Year 2022 4 4a 4b
Part III Banking Information
5 6 7
Part IV Declaration of Officer
Part V Declaration of Electronic Return Originator (ERO) and Paid Preparer.

I authorize the exempt organization's account to be settled as designated in Part II. If I check Part II, box 4, I authorize an electronic funds withdrawal for the amount listed on line 4a.

Under penalties of perjury, I declare that I am an officer of the above exempt organization and that the information I provided to my electronic return originator (ERO), transmitter, or intermediate service provider and the amounts in Part I above agree with the amounts on the corresponding lines of the exempt organization's 2022 California electronic return. To the best of my knowledge and belief, the exempt organization's return is true, correct, and complete. If the exempt organization is filing a balance due return, I understand that if the Franchise Tax Board (FTB) does not receive full and timely payment of the exempt organization's fee liability, the exempt organization will remain liable for the fee liability and all applicable interest and penalties. I authorize the exempt organization return and accompanying schedules and statements be transmitted to the FTB by the ERO, transmitter, or intermediate service provider.

I declare that I have reviewed the above exempt organization's return and that the entries on form FTB 8453-EO are complete and correct to the best of my knowledge. (If I am only an intermediate service provider, I understand that I am not responsible for reviewing the exempt organization's return. I declare, however, that form FTB 8453-EO accurately reflects the data on the return.) I have obtained the organization officer's signature on form FTB 8453-EO before transmitting this return to the FTB; I have provided the organization officer with a copy of all forms and information that I will file with the FTB, and I have followed all other requirements described in FTB Pub. 1345, 2022 Handbook for Authorized e-file Providers. I will keep form FTB 8453-EO on file for years from the due date of the return or years from the date the exempt organization return is filed, whichever is later, and I will make a copy available to the FTB upon request. If I am also the paid preparer, under penalties of perjury, I declare that I have examined the above exempt organization's return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. I make this declaration based on all information of which I have knowledge.

Under penalties of perjury, I declare that I have examined the above organization's return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. I make this declaration based on all information of which I have knowledge. 022
Date Accepted

TAXABLE YEAR FORM
(whole dollars only)
Total gross receipts (Form 199, line 4)
Total gross income (Form 199, line 8)
Total expenses and disbursements (Form 199, line 9)
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Electronic funds withdrawal Amount Withdrawal date (mm/dd/yyyy) (Have you verified the exempt organization's banking information?) Routing number
Account number Type of account: Checking Savings
FTB 8453-EO 2022

DO NOT MAIL THIS FORM TO THE FTB
Sign
Here
ERO
Must
Sign
Paid
Preparer
Must
Sign
California e-file Return Authorization for
Exempt Organizations 2022 8453-EO
†
† †
† †
†
= =
=
=
=
=
SOUTHWEST FRESNO DEVELOPMENT CORPORATION 81-3670858
267,865
267,865
168,031

PRESIDENT
X P00082377
BEAN HUNT HARRIS & COMPANY 26-3649864
7110 N FRESNO ST STE 460
FRESNO, CA 93720-2963
09470427 150212 DEH8141 2022.03040 SOUTHWEST FRESNO DEVELOPMEN DEH81411 6 COPY
(including noncash contributions)
PAGE 1 of 5
MAIL TO:

Registry of Charitable Trusts
P.O. Box 903447
Sacramento, CA 94203-4470
STREET ADDRESS:
1300 I Street
Sacramento, CA 95814
(916 )210-6400
Failure to submit this report annually no later than four months and fifteen days after the end of the organization's accounting period may result in the loss of tax exemption and the assessment of a minimum tax of $800, plus interest, and/or fines or filing penalties. Revenue & Taxation Code section 23703; Government Code section 12586.1. IRS extensions will be honored. WEBSITE ADDRESS: www.oag.ca.gov/charities Name of Organization
List all DBAs and names the organization uses or has used Address (Number and Street)
City or Town, State, and ZIP Code
Telephone Number E-mail Address
Signature of Authorized Agent Printed Name Title Date
229291
04-01-22

STATE OF CALIFORNIA DEPARTMENT OF JUSTICE
RRF-1
(Rev. 02/2021) (For Registry Use Only)
Total Revenue Noncash Contributions Total Assets
Sections 12586 and 12587, California Government Code
11 Cal. Code Regs. sections 301-306, 309, 311, and 312
CT
ANNUAL REGISTRATION RENEWAL FEE SCHEDULE (11 Cal. Code Regs. sections 301-307, 311, and 312) Make Check Payable to Department of Justice
Total Revenue Fee Total Revenue Fee Total Revenue Fee
Less than $50,000
Between $50,000 and $100,000
Between $100,001 and $250,000
$25
$50
$75
Between $250,001 and $1 million
Between $1,000,001 and $5 million
Between $5,000,001 and $20 million
$100
$200
$400
Between $20,000,001 and $100 million
Between $100,000,001 and $500 million
Greater than $500 million
$800
$1,000
$1,200

PART A - ACTIVITIES
For your most recent full accounting period (beginning ending ) list:
$ $ $
Program Expenses $ Total Expenses $

PART B - STATEMENTS REGARDING ORGANIZATION DURING THE PERIOD OF THIS REPORT Note: All questions must be answered. If you answer "yes" to any of the questions below, you must attach a separate page providing an explanation and details for each "yes" response. Please review RRF-1 instructions for information required. Yes No I declare under penalty of perjury that I have examined this report, including accompanying documents, and to the best of my knowledge and belief, the content is true, correct and complete, and I am authorized to sign.

Check if:

Change of address
Amended report
State Charity Registration Number
Corporation or Organization No.

Federal Employer ID No.

1. During this reporting period, were there any contracts, loans, leases or other financial transactions between the organization and any officer, director or trustee thereof, either directly or with an entity in which any such officer, director or trustee had any financial interest?

2. During this reporting period, was there any theft, embezzlement, diversion or misuse of the organization's charitable property or funds?

3. During this reporting period, were any organization funds used to pay any penalty, fine or judgment?

4. During this reporting period, were the services of a commercial fundraiser, fundraising counsel for charitable purposes, or commercial coventurer used?

5. During this reporting period, did the organization receive any governmental funding?

6. During this reporting period, did the organization hold a raffle for charitable purposes?

7. Does the organization conduct a vehicle donation program?

8. Did the organization conduct an independent audit and prepare audited financial statements in accordance with generally accepted accounting principles for this reporting period?

9. At the end of this reporting period, did the organization hold restricted net assets, while reporting negative unrestricted net assets?

ANNUAL REGISTRATION RENEWAL FEE REPORT

TO ATTORNEY GENERAL OF CALIFORNIA
†
SOUTHWEST FRESNO DEVELOPMENT CORPORATION †
1424 W CALIFORNIA AVENUE 0273951
FRESNO, CA 93706 3648890
(559) 237-1444 [email protected] 81-3670858
01/01/2022 12/31/2022
267,865 0 110,745
34,927 168,031
X
X
X
X
X
X
X
X
X

ALLYSUNN WALKER PRESIDENT
Part B
Application

Page 1 of 24 ends

PY 2024-2025 CONSOLIDATED NOFA

PART B - APPLICATION

PUBLIC AND COMMUNITY SERVICES
Application Summary
The City of Fresno (City) invites eligible organizations to submit applications for Public and Community Services through the Community Development Block Grant (CDBG) Program.

The 2020-2024 Consolidated Plan prioritizes the provision of services to low-income and special needs households that develop human capital and improve quality of life. As such, the City is interested in receiving applications for one or more of the following program activities:

Activity Funding Source
Child Care Services
CDBG
Youth Services
Medical and Mental Health Services
Older Adult Services
Personal and Professional Services
Economic Development: MicroEnterprise Assistance
•
Activity Definitions
Child Care Services: Services to benefit children (generally under age 13), including parenting skills classes.

Youth Services: Services for young people aged 4 to 19 that include, for example, recreational services, life skills (i.e., student-drive work programs), and cultural arts education opportunities. Counseling programs that target teens may include counseling for the family.

Medical and Mental Health Services: improving access to mental health and medical services for low- and moderate-income people including addiction recovery programs.

Older Adult Services: Services for older adults aged 60 and over that include, for example, recreational services.

Personal and Professional Development: Assistance to increase money management, home maintenance, workforce training, and employment programs.

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

Page 2 of 24 ends

Economic Development: Micro-Enterprise Assistance: Financial assistance, technical assistance, or general support services to owners and developers of micro-enterprises. A micro-enterprise is a business with five or fewer employees, including the owner(s).

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

Page 3 of 24 ends

Application Submission
Application Deadline
February 16, 2024 by 5 PM
Resolutions Authorizing Application Submission Deadline March 1, 2024 by 5 PM
Application Delivery
• Please submit an electronic version of your application by:

Email [email protected], or
If your file is over 40 MB, email [email protected] to receive a link to upload large files
Hard copies of applications and authorizing resolutions are not requested or accepted. If assistance is required for digital submission, please reach out to the contact listed below.

We will email you within one business day of receipt to confirm application submission – if you do not receive confirmation, please contact the relevant person.

Contact Person
• Kimberly Archie, Senior Management Analyst
559-621-8458
[email protected]
• General Inquiries
Housing & Community Development Division | 559-621-8300 | [email protected] PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

Page 4 of 24 ends

Application Overview and Instructions
The City of Fresno (City) Housing and Community Development division is accepting proposals from eligible organizations providing Public and Community Services to lowincome and special needs households that develop human capital and improve quality of life within the City.

Funds to be used for this NOFA are from the U.S. Department of Housing and Urban Development (HUD) Community Development Block Grant (CDBG) Program. A guide to program requirements is attached to the Consolidated NOFA Handbook.

Under this Consolidated NOFA, the following Public and Community Services objectives have been prioritized:
• Programs that leverage funds, and coordinate goals and operations with other governmental and agency partners in the area with a goal of creating coherent, efficient programs
• Programs that provide youth services focusing educating and inspiring about what they can accomplish in the future
• Programs that provide vocational training
• Programs that partner with other community agencies, schools, outreach organizations, and satellite centers to provide senior services in the Olive and Brawley area
PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

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Instructions
Applications have been designed to support a standardized method of evaluation for eligibility and consideration. Applicants are encouraged to carefully review their applications prior to submission to ensure all questions are complete and narrative attachments are included. Once the application is submitted, additional information will not be accepted. In the event additional clarification is needed, City staff will contact the agency. In most instances, applicants will have 24 hours to provide the additional clarifying information in order to be considered responsive.

Prior to completing their applications, applicants should review the 2024-2025 Consolidated NOFA Handbook. The Handbook provides additional information regarding funding priorities, threshold eligibility requirements, applicant support options, and information on the timeline and process for application review and funding.

An organization’s completed application includes one Part A (Cover Page), and one or more Part B (Application) including all relevant exhibits and attachments. • Applicants may provide as an attachment a maximum of two, single-page letters of support. Additional pages beyond the maximum will not be reproduced. For this reason, applicants should select the two “best” support letters.

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

Page 6 of 24 ends

Evaluation Process
Applications will be scored and ranked according to the below criteria.

Category Points
Qualified / Disqualified:
• Does the applicant demonstrate how the proposal aligns with one or more priorities outlined in the City of Fresno 2020- 2024 Consolidated Plan? (If no, the application is disqualified.)
• Are the proposed activities and costs eligible under the applicable funding source? (If no in part or full, the application is disqualified in part or full.)
• Is the applicant a unit of government or an established corporation chartered and in good standing with the State of California or a 501(c)(3) tax-exempt organization? (if no, the application is disqualified) • Does the applicant have established financial and management systems? (if no, the application is disqualified)
• Has the applicant failed to meet any other threshold eligibility requirements in the accompanying 2024-2025 Consolidated NOFA Handbook? (If yes, the application is disqualified.)
• Does the applicant have any unresolved monitoring findings? (if yes, the application may be disqualified.)
Qualified or Disqualified
Organizational Capacity:
• Does the organization have demonstrated success in administering a similar activity? (0 years = 0 points; 1 or more years = 5 points) • Does the organization have cultural competency training available to staff operating the program? (10 points)
• Has the organization provided financial statements showing current assets sufficient to cover operating expenses for at least six months? (5 points)
20 PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

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Category Points
Quality of the Proposal / Alignment to Community Needs:
• Does the application clearly describe a community need and provide evidence that existing resources are insufficient to meet that need? (5 points)
• Is the program targeted to specific areas identified as Racially/Ethnically Concentrated Areas of Poverty (RECAPs)? (10 points)
• Does the applicant demonstrate a thorough plan of how to reach the target population and how they will affirmatively market the program to the target population? (Up to 5 points)
• Does the application clearly describe how it will assist the City in meeting the goals outlined in the Consolidated Plan? (Up to 5 points) ● Does the proposal include at least one of the prioritized activities listed on page 4 of this application? (10 points)
35 Impact and Outcome:
• Does the proposed activity clearly define the outcome of the activity and how it will impact the priority needs described? (Up to 5 points) • Does the organization describe how their prior activities have resulted in meaningful impact? (Up to 5 points)
• Does the proposal demonstrate that the activity will be completed in a timely manner? (Up to 10 points)
• Does the organization clearly articulate how the program activities were developed in consultation with the target population? (Up to 10 points)
30 Cost Effectiveness / Leveraging:
• Is the proposed budget consistent with the proposed program service(s)? (Up to 5 points)
• Will the proposed activity leverage additional funds that would otherwise not be available? (Up to 5 points)
10 Coordination / Collaboration
• To what extent does the applicant describe how its activities will be delivered in coordination with other community resources to address the overall needs of its clientele? (Up to 5 points)
5 Total Possible Points 100
PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

Page 8 of 24 ends

PY 2024-2025 APPLICATION
Public and Community Service Programs
NOTE: This application is not for public services to benefit primarily homeless and individuals at risk of homelessness or for Fair Housing programs. If you are a homeless service provider, please use the Homeless and Homelessness Prevention Application. If you are an organization applying for Fair Housing programs, please use the Fair Housing Application.

1. Project Summary Information – please complete the below summary information for the project/program.

Project Name (10 words or less): Family Financial Literacy Nights Amount Requested: $ 49818.00
To utilize CDBG funds for a public service, the service must be either a new service or a quantifiable increase in the level of an existing service.

This project is a:

New Project/Program
Existing Project/Program
Provide a short description of the proposed program/activity. (1 to 3 sentences and must fit in the provided space).

The SWFDC Family Financial Literacy Nights will offer 3, 4-week, age-appropriate financial education series for families to learn key money management tools to manage their household income, debt/ credit, and savings so they can have better financial outcomes and save toward their life goals of buying a home, paying off debt, going to college/back to school or retiring. We will offer a series of classes and have age-appropriate exercises that families can do with their children who are in K-12 or are young adults. Classes will be taught in-person by SWFDC staff and bank volunteers, meals, childcare and transportation will be provided, and families will be given tools to apply their learnings.

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

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If this is an existing project/program that has not received CDBG funding from the City previously, please briefly explain how CDBG funds will be used to increase the level of service.

2. Organizational Capacity
a. Briefly describe how your organization’s prior activities have resulted in meaningful impact:

SWFDC's activities have resulted in measurable impact. Since January 2022, we have provided bi-lingual homebuyer education classes and workshops to more than 400 people. Our Annual Conference hosted 165 people last year who were seeking information on the homebuying process. We partner with HUD Housing Counseling Agencies that have enabled 148 SWFDC clients (who are future homebuyers) to earn their downpayment certificates. Of those, 42 families are undergoing credit repair and counseling, approximately 10 families are receiving housing counseling and 4 families have purchased homes! SWFDC plans to become a HUD Housing Counseling Agency to meet our community's needs.
b. Describe the organization’s experience with administering federally funded programs of this nature.

SWFDC is the recipient of a $1 million ARPA award from the City of Fresno and it has successfully submitted quarterly financial reports and program narratives that demonstrate complete compliance with federal regulations. These funds are restricted and managed carefully by SWFDC staff and its accountants. We have an annual budget that we follow meticulously to ensure we are achieving our stated outcomes and managing to budget.
c. For how many years has the organization administered activities of the type described in this application?
PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

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2 d. Does the organization have the following in place (check box if ‘yes’)? Written policies and procedures for the proposed project or program (i.e., intake, eligibility)
Written Financial Management Policies and Procedures
Non-Discrimination / Equal Opportunity Policy
Conflict of Interest Policies and Procedures
Procurement Policies and Procedures
e. Please describe the cultural competency training staff will be required to complete during the term of this program.

Our staff are composed of four women, 2 are African-American, 1 is Latina, and 1 is Caucasian/African-American. One is a former owner of a real estate brokerage, another has 22 years of escrow experience and who recently retired, one is a licensed CA Realtor and two have a combined 20+ years in property management, 3 have been or are property owners and investors. Our ethnic and professional backgrounds render us well qualified and culturally competent with decades of lived experience and employment experience.

3. Proposed Scope of Work
a. Briefly describe the needs this proposal addresses, and how existing resources are insufficient to meet this need:

We are proposing to add Financial Literacy Education to complement our Homeownership Education. We have been very successful in helping people earn their downpayment certificates so they can access resources to help them on their homebuying journeys.

However, most of our clients are low-to-moderate income families and many are very-low income who may not be able to buy homes currently but are setting financial goals for the future. Many are motivated to learn the skills to better manage their money. Financial literacy and money management are not taught in schools and many community members come have immigrated to Fresno and do not have the tools to be financially successful in this economy. Most are generational renters, whose parents rented and whose children rent. Because PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

Page 11 of 24 ends

there are no banks locally, many are economically harmed by check cashing places and payday loans that trap people in poverty with 400% annual interest payments on $255 loans. We can help our families through basic economic education and provide the tools and skills they need in a non-judgemental setting where they can bring their entire family. SWFDC will use the FDIC MoneySmart Curriculum which is age-appropriate so we can meet the need that our families have. Clients are asking SWFDC for these resources and this grant helps us meet the need.

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

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b. Briefly describe the target population and how the project will meet the specific needs of the target population and how the project will be marketed to the target population.

Our target population for this Family Financial Literacy Nights is the 93706 community. We want to provide this as a community service to families near the Westside Church. SW Fresno has a high concentration of people that have experienced generational poverty. We hope that we can give families tools to improve their financial lives and make better financial decisions. All of that starts with financial education. This community has been harmed historically and has suffered from redlining, persistent poverty, few economic opportunities, disinvestment and a proliferation of polluting industries, liquor stores, payday loans, high unemployment and decaying housing stock. However, we're a part of a neighborhood that is changing and hopeful and we are directly partipating in its development and improvement. Homeownership opportunities are coming to SW Fresno and we want to make sure that families who are able to, can take advantage of these wealth -building opportunities to improve their financial outcomes and shift the narrative from entrapping poverty to one where people are economically mobile and improving their quality of life.

We will market the classes through our regular channels that we utilize for our homeownership education classes -- website, social media channels, eblasts, and we will utilize the community networks to distribute fliers and word of mouth.

Westside Church has a food giveaway where hundreds of families partake of food donations, so we will make sure to distribute fliers there as well to encourage families to bring their children and family members to our "financial literacy nights" to learn new skills and a new vocabulary.

Everyone participates in the economy, though some are harmed greatly, like the residents of 93706. Through financial education, maybe they can participate in the economy in a new way, with more knowledge that can help them make better financial decisions and not be victimized.
c. Describe consultation efforts made with the target population in the development of the proposed activity.

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

Page 13 of 24 ends

SWFDC has been offering homebuyer education classes on Zoom and in person since January 2022. Several families have asked us for additional financial education as many are not ready to purchase a home and need additional tools and skills. We have worked to develop trust relationships with our clients and have asked them directly what they need. We have contracted with two credit repair contractors who help families fix their credit but even so, families need additional help and ongoing counseling to solve their money problems and develop better money habits.

Providing age-appropriate financial literacy education for families can be a game changer to give them the tools and vocabulary they need to make their households aware so everyone can improve their financial behaviors. Through hands-on workshops, we can teach them how.
d. Describe the marketing plan for the proposed activity and how the organization will ensure it reaches the target population.

We will utilize the local church network to reach out to community residents in the 93706, as well as posting fliers on the City website and those of our community partners including West Fresno Family Resource Center, Centro La Familia, HOPE VI Fresno Housing, Edison High School, Gaston Middle School and the 4 local elementary schools. We will also print fliers for distribution.

SWFDC has a large database of conference attendees, program participants, community partner agencies and future homebuyers so we can directly market to those people as well who are already engaged in our programs. We communicate by email and on social media, as well as in person though appointments and trainings. We can reach people directly.
e. The City’s Analysis of Impediments to Fair Housing Choice recommends that the City prioritize investments in areas identified as Racially/Ethnically Concentrated Areas of Poverty (RECAPs – see NOFA Handbook). Will this program be:

Offered Citywide
Offered Citywide with an emphasis and affirmative marketing toward RECAPs
Offered exclusively to residents of RECAPs
PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

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f. Describe the service area:

Note: Strong applications will include specifically defined services areas such as ‘residents within ½ mile radius of [facility address]’ or ‘residents within the boundaries defined on the attached map.’ A map may be attached in lieu of a service area description.

We anticipate residents within the boundaries of Southwest Fresno or the 93706 zip code -- South of the 180 Freeway, bounded on the west by Marks, bounded on the East by Elm Street, and the bounded on the South to Church. g. Estimate the number of unduplicated people expected to benefit from the project:
180 unduplicated people or businesses will receive a direct benefit from this project.

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

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h. Income Documentation
CDBG-eligible programs primarily benefit persons who earn less than 80% of the area median income. A chart containing the income limits effective as of July 1, 2023, is included as a reference below. Applicants must select one of the three options for documenting how their activity will satisfy the income eligibility requirement. Please note, these income limits are subject to change. For the most current income limits please reference the link below:
https://www.hudexchange.info/resource/5334/cdbg-income-limits/ Household Size 30% AMI 50% AMI 80% AMI
1 17,350 28,900 46,200
2 19,800 33,000 52,800
3 22,300 37,150 59,400
4 24,750 41,250 65,950
5 26,750 44,550 71,250
OPTION 1: Low-Income Clientele – Presumed Benefit
Select this option only if the program will exclusively serve one of the following clienteles (select all that apply)
Older Adults (62 and older)
Severely Disabled Adults
Abused Children
Illiterate Adults
Migrant Farm Workers
OPTION 2: Low-Income Clientele – Other
Select this option if the program will serve a specific clientele not listed under the first option. The organization must document income eligibility for each program participant. Indicate below the types of documentation the organization will collect to verify income eligibility (select all that apply):

Pay Stubs / Wage Statements
W-2s
Income Tax Returns
Social Security Documentation
Bank Statements
Signed Certifications from
Beneficiaries
Other:

Other:

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Application – Public and Community Services

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OPTION 3: Low-Income Area
Select this option if the program will benefit all residents in an area where at least 51% of its residents are low- or moderate-income. This is the least likely option for Public Service programs.
i. Detailed Narrative Description of Project/Program
Describe the project/program in detail in the space below. Limit description to the space provided on this and the next page.

SWFDC has for two years provide homebuyer education services a need among our program participants that routinely surfaces is the need for financial education. It is the single most important tool that families in our community lack because it is not taught in schools and many adults tell us this subject was not dscussed at the dinner table.

Buying a home is often the single largest purchase a person or family will make. We recognize that whether a family is buying a home or not, maintaining a household budget and understanding financial terms and how to use financial tools is especially critical to low-to-moderate income families' ability to gain financial stability and the benefits it provides.

SWFDC plans to hold 3, 4-week financial literacy series in person and on Zoom. We will use volunteers from our bank partners including Bank of America with its "Better Money Habits" curriculum, Bank of California, US Bank, Central Valley Community Bank, and Tri Counties Bank.

SWFDC will use the FDIC's Money$mart for Adults, Money$mart for Young Adults, and Money$mart for Teens as the founding curriculum. We will encourage parents to bring their school-age children and we will provide hands-on lessons and exercises for them to complete with their children. It is important that we offer a common and basic vocabulary that enable family financial conversations to occur.

For the young adults, the curriculum focuses on the financial aspects of independent adulthood, and reviews concepts such as income and savings; banking; obtaining, managing and repairing credit; household budgeting; applying for a car loan; completing a rental application or job application; completing the FAFSA form and paying for college. There is a curriculum called "Adulting 101" developed by the CA Council on Economic Education that is a video series that will also be incorporated into the workshop for Young Adults.

SWFDC will offer these workshops in person at Westside Church for adults and young adults and we will offer sessions in English and Spanish using volunteer translators from Centro La Familia and our bi-lingual bank partners.

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

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The parent-child series will be offered at Gaston Middle School, Edison High School, or at Legacy Commons (the Fresno Housing site with mixed-income families). All three partners have offered their facilities and once SWFDC determines the calendar dates, we will schedule the quarterly family financial literacy sessions. It is best for us to work with the schools and public housing sites to integrate these sessions into their existing calendars to ensure maximum participation. Our goal is to incorporate into dates and times that families and community members are already gathering for routine events.

We anticipate up to 60 participants per 4-week series, or 180 people total.

Participants will be incentivized to attend all 4 weeks and will be given all of the exercises in workbook form so they can practice and apply lessons learned at home.

SWFDC will administer an evaluation after each 4-week series to gather feedback on how we can improve the workshops in the future. All videos and materials will be posted on our website for families to access at any time.

All participants will also be provided information on our ongoing homebuyer education and credit repair classes, and invitations will be extended to attend our Annual Homebuyer Conference, to prepare participants for homeownership if that is their goal.

The services of a Certified Financial Planner (CFP) will be offered to all 60 families.

Each family unit will be offered up to 2 hours per family at a rate of $50/hour. This will be offered similar to the current SWFDC credit counseling services. We want to make sure that families have a customized financial plan with goals that they can review over time to keep them on financial track. Many of our community members have never met with a financial planner so this will be a new experience for them and will assist them with developing a better relationship with their financials which we believe will lead to better financial outcomes.

Detailed Narrative Description of Project/Program (Continued from previous page) PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

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PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

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j. Collaboration
Briefly describe any collaboration efforts with other organizations for this project/program or related initiatives.

Collaborating Organization Description of Collaboration Fresno Housing Authority Outreach and marketing; hosting classes/workshops at FHA development sites
West Fresno Family Resource
Center
Outreach and marketing; hosting workshops
Centro La Familia Outreach and marketing; translation services Westside Church Space use, marketing via eblasts
St Rest Church Outreach and marketing
US Bank Volunteer instructors for financial literacy courses Bank of California Volunteer instructors for financial literacy courses

4. Project/Program Budget
a. The City is interested in applicants that can deploy activities in a timely manner (12 months) while balancing the need to maintain high standards of program delivery. Please propose how you will address this need.

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Application – Public and Community Services

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We currently offer monthly classes through our Homeownership Institute, which includes the 8-hour HUD downpayment assistance course, and workshops on Understanding Downpayment Assistance, Credit Repair, How to Get Pre-approved for a Mortgage Loan, How to Select a Realtor, and 13 Steps to Homeownership. We can readily integrate a Family Financial Literacy Course into our schedule.

SWFDC has provided services to more than 400 people over the last two years. We have an active database of future homebuyers who are very eager to learn information on how they can become successful homeowners.

Several people have asked for general financial education which we do not currently offer.

This fills a gap for SWFDC and addresses a community need -- both for those individuals in our pipeline AND for the broader community. b. List of Funding Sources
Provide all planned funding anticipated/ committed for this activity for PY 2024- 2025. If the organization has received funding commitment letters, please attach as an exhibit to this application.

Funding
Source (Name
of Funder)
Name of
Funding
Program (if
applicable)
Dollar
Amount
Commitment
Status
(Committed or
Pending)
If Pending,
Expected
Commitment
Date
US Bank 5000 Committed
Bank of
California
10000 Pending May 2024
Central Valley
Community
Bank
5000 Committed

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

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c. Activity Budget Summary and Narrative
Please complete Exhibit A – Operating Budget Summary.

The above referenced Budget worksheet is available at www.fresno.gov/housing under the ‘Notices of Funding Available’ tab.

An Exhibit B – Budget Narrative must also be completed to provide a brief explanation of the expenses included in the budget.

Attachments to Part B Application:

EXHIBIT A – Operating Budget Summary
EXHIBIT B – Budget Narrative
EXHIBIT C – Prior-year audited financial statement including statement of activities, statement of financial position and statement of cash flows (required when total federal grant awards equaled or exceeded $750,000 during the annual audit period); or prior-year unaudited financial statement when total federal grant awards for the annual audit period was less than $750,000
Optional Additional Exhibits:

EXHIBIT – Funding Commitment Letters (if available)
EXHIBIT – Letters of Support (optional – maximum 2)
EXHIBIT – Service Area Map (required if not described in 3.f.) PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

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Exhibit A: Operating Project Budget Summary (or submit via Excel) Budgeted Position
(Personnel) or Category
(Operations)
City of Fresno HUD Funds Other Funds for Project
Project
Totals (All
Funds)
Salaries &
Wages
Fringe
Benefits
Totals
(City of
Fresno
HUD
Funds)
Other
Federal
Funds
State
Funds
Local
Govm't
Funds
Private /
Donor
Funds
Other
Funds
(specify)
Salaries/Wages (Specify each position; add additional rows as needed) Direct Service Personnel (enter position titles):

Director 10800 2218 13018 13018

Administrative Personnel (enter position titles):

Executive Admin 7500 1650 9150 9150

Independent Contractors / Consultants (enter position titles):

Credit Repair Counselor 12000 12000 12000
Financial Planner 6000 6000 6000

TOTAL PERSONNEL
BUDGET $ $ $28168 $12000 $ $ $ $ $40168
Other Direct Costs (Include only costs that are direct; indirect costs are covered under the Indirect Cost Rate) Venue + Childcare 3600 3600 7200
Food 1500 3300 4800
Supplies 4500 4500
Transportation support 900 900
Stipends for
participants 3000 3000
Marketing Materials 1800 1800
Photography/Video 2000 2000

TOTAL OTHER DIRECT
COSTS $14300 $ $ $ $9900 $ $24200
INDIRECT COSTS (Select 1 indirect rate Only)
Approved Indirect Cost
Rate 2450 2450
De minimus 10 % Rate 4900 4900

TOTAL INDIRECT COST
BUDGET $7350 $ $ $ $ $ $7350

TOTAL PROJECT
BUDGET $ $ $49818 $12000 $ $ $9900 $ $71718
*An approved indirect cost rate must be applied to the base identified in the agreement with the federal cognizant agency.

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Application – Public and Community Services

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Per 2 CFR 200.414, any non-federal entity that does not have a current negotiated rate may elect to charge a de minimis rate of 10% of Modified Total Direct Costs (defined in 2 CFR 200.68).

Exhibit B: Budget Narrative
Please provide a brief narrative describing the expenses included in each category of the budget summary.

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Application – Public and Community Services

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The budget above reflects a plan to offer 3, 4-week in-person family financial literacy series. Classes will be offered at Westside Church, local schools or local community sites with dinner and childcare provided as reflected in the Venue costs which are partially covered by private donations. We anticipate 180 participants or 60 people per series.

Staff costs include the Director of Programs at $42/hour for 16 hours per month with fringe calculated at 22%. Administration costs $25/hour for 25 hours per month with fringe calculated at 22%. Bank volunteers will teach the curriculum.

Credit repair contractors will be paid up to $500 per family to repair credit problems for up to 24 families. Services can be offered on Zoom.

A Certified Financial Planner will be on contract providing deeper financial management and planning services for families who request. Typically his services are offered at $300/hour but they are being offered at $50/hour, with 2 hours each for 60 families over the course of a year to help families get on track financially, solve problems and answer questions. Services can be offered by Zoom.

Transportation support will include bus passes as needed, and $10 gas cards as needed. Marketing support includes swag/t-shirts for each participant, fliers for advertising and outreach; supplies include workbooks, copies, pens/pencils, calculators, notebooks, for each participant. Photography and videography will be contracted out.

Photos and video will be posted on the website and all social media channels.

Community Services
Valley Dream Center
PY 2024-2025 CONSOLIDATED NOFA
PART A – COVER PAGE:

NON-PROFIT ORGANIZATION1
Part A, Section 1: General Information
Legal Name of the Organization: Fictitious Name (if applicable):

The Valley Dream Center
UEI of Organization: Federal Tax ID Number:
465082395
Date of Incorporation: Date of 501(c)(3) Determination:
7/23/2014 7/23/2014
Mailing Address of Organization: Organization Website Address:
1835 N. Winery Ave. Fresno, Ca. 93703 valleydreamcenter.org Name of President (or Chair of the Board): E-mail Address:

Rene Charest [email protected]
Name of Chief Executive or Executive Director: E-mail Address:

Name of the Secretary: E-mail Address:

Steve Barserian [email protected]
Name of Treasurer (or Chief Financial Officer): E-mail Address:

Greg Dermon [email protected]
Principal Contact
Person: Principal Contact’s Title:

Principal Contact’s Physical
Address (Street Address, Suite,
City, State, ZIP):

Primary Phone #: Alternative Phone #: E-mail Address:

Name of Authorized Signatory: Title of Authorized Signatory:

Signature of Authorized Official: Date of Signature:
1 This document is for non-profit organizations. Units of local government, please complete Part A: Unit of Government Information
PY23-24 City of Fresno Consolidated NOFA Part A
Non-Profit Organization

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Part A, Section 2: Mission Statement
Please provide the organization’s mission statement within the below space:

Our mission is to rescue those with immediate needs, restore individuals and families to health, equip and release people into the workplace.

Part A, Section 3: Organizational Capacity and Management Please provide key personnel information for HUD-funded projects:

Staff Name Title
Years of
Experience
1) Steve Barserian Partner Relations
2) Marty Gray Facilities Director
3) Savannah Dyer Project Manager
4)
5)
Board of Directors
How often does your Board of Directors regularly meet?
Once per month
List current Board of Directors below:
1) Rene Charest 6) Jon Sales
2) Marty Gray 7)
3) Steve Barserian 8)
4) Jorge Pimentel 9)
5) Greg Dermon 10)
PY23-24 City of Fresno Consolidated NOFA Part A
Non-Profit Organization

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Financial Management
1) Has an audit been performed on the proposing organization’s accounting procedures within the last two years?
Yes No If yes, name of
auditor:
2) Is the agency audited every year? Yes No
3) Were any management letters issued as a result of the last audit? If yes, explain.
4) Provide the name of staff responsible for your agency’s accounting system Name:

Title:

Phone/Email:

Authorized Signatories
If your organization is selected for funding, signatures from persons bearing titles from each of the two lines below will be required by your organization.

1. Board Chair, President, or Vice President

Authorized Signatory Name Authorized Signatory Title
1)
2)
Board Resolution providing for the signature authority of persons to sign agreements on behalf of the entity is attached (required before a subrecipient agreement will be executed).

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Part A, Section 4: Summary of Attached Applications:

Provide number and total dollar amount of applications by Application Type  Homeless and Homelessness Prevention Programs
Number of Applications Total Dollar Amount Requested
$
 Owner-Occupied Home Repair
Number of Applications Total Dollar Amount Requested
$
 Public and Community Services
Number of Applications Total Dollar Amount Requested
$
 Fair Housing
Number of Applications Total Dollar Amount Requested
$
=

GRAND TOTAL
Number of Applications Total Dollar Amount Requested
0 $ 0.00
PY23-24 City of Fresno Consolidated NOFA Part A
Non-Profit Organization

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Required Attachments to Part A
Select all attachments included.

Part A, Exhibit 2

Part A, Exhibit 3

Part A, Exhibit 5
Directors and Officers

1. Rene Charest - President

2. Steve Barserian - Partner Relations / Administrative Director

3. Marty Gray - Facilities Supervisor

4. Jon Sales - Accounting / Bookkeeper

5. Savannah Dyer - Program Director
Part A, Exhibit 6

Part B
Application

Page 1 of 23 ends

PY 2024-2025 CONSOLIDATED NOFA

PART B - APPLICATION

Medical and Mental Health Services: improving access to mental health and medical services for low- and moderate-income people including addiction recovery programs.

Older Adult Services: Services for older adults aged 60 and over that include, for example, recreational services.

Personal and Professional Development: Assistance to increase money management, home maintenance, workforce training, and employment programs.

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

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PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

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We will email you within one business day of receipt to confirm application submission – if you do not receive confirmation, please contact the relevant person.

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PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

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Evaluation Process
Applications will be scored and ranked according to the below criteria.

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1. Project Summary Information – please complete the below summary information for the project/program.

Project Name (10 words or less): Recreation and Mentorship Program Amount Requested: $ 316,500.00
To utilize CDBG funds for a public service, the service must be either a new service or a quantifiable increase in the level of an existing service.

This project is a:

New Project/Program
Existing Project/Program
Provide a short description of the proposed program/activity. (1 to 3 sentences and must fit in the provided space).

Our recreation and mentorship program's goal is to develop life skills in our youth, ages 14-18. Our program provides a small group mentorship program that teaches on emotional, mental, and physical health. We also provide fun activities and sports to promote play and peer interaction.

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Application – Public and Community Services

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If this is an existing project/program that has not received CDBG funding from the City previously, please briefly explain how CDBG funds will be used to increase the level of service.

2. Organizational Capacity
a. Briefly describe how your organization’s prior activities have resulted in meaningful impact:

Skill development by engaging in activities such as volunteering, sports, or hobbies have developed valuable skills like leadership, teamwork, communication, and problem-solving, which can be applied in various aspects of life. Our programs have had an impact on personal growth, community impact, legacy and inspiring others to follow suit and continue the work for the betterment of others. The meaningful impact from prior activities extends beyond immediate outcomes, shaping individuals' identities, relationships, and contributions to Fresno. b. Describe the organization’s experience with administering federally funded programs of this nature.

We have experience in running a variety of programs throughout our facility. We have implemented after school programs, sports programs and implemented a program to partner with EPU, Exceptional Parents Unlimited. c. For how many years has the organization administered activities of the type described in this application?
8 years
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Application – Public and Community Services

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d. Does the organization have the following in place (check box if ‘yes’)? Written policies and procedures for the proposed project or program (i.e., intake, eligibility)
Written Financial Management Policies and Procedures
Non-Discrimination / Equal Opportunity Policy
Conflict of Interest Policies and Procedures
Procurement Policies and Procedures
e. Please describe the cultural competency training staff will be required to complete during the term of this program.

Our training includes workshops and comprehensive, ongoing programs that will tailor training to the specific context and regularly evaluate its impact to ensure that staff are equipped to navigate diverse environments effectively. Our training program covers understanding diversity, communication skills, cultural awareness, conflict resolution, cultural sensitivity, inclusive practices, legal and ethical considerations, continuous learning, evaluation and feedback. The importance of understanding diversity where we educate staff about different cultures, backgrounds, and identities to increase awareness and sensitivity to diversity.

3. Proposed Scope of Work
a. Briefly describe the needs this proposal addresses, and how existing resources are insufficient to meet this need:

A mentorship program for our youth provides invaluable support, guidance, and opportunities for personal and professional development, ultimately empowering them to reach their full potential and become confident, resilient, and successful individuals. Our youth in Southeast Fresno are in need of guidance and support, role modeling, career developemnt, help in building self-esteem, personal support, social and emotional development, community engagement and help in preventing risky behaviors. Our youth is in need of strong support and healthy role models to help set them up for success in life.

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Application – Public and Community Services

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b. Briefly describe the target population and how the project will meet the specific needs of the target population and how the project will be marketed to the target population.

This project will primarily affect school-age youth of color ages 14-18 living at or below poverty level in Fresno Unified School District. Most come from singleparent housholds and attend public schools. Approximately 55% of participagting youth will be Hispanic and 45% African American. 70% males and 30% females.

This priority population faces interconnected challenges: poverty, unstable homes, discrimination, and difficulty succeeding in school. By improving prevention education and disciplinary policies, the project aims to increase graduation rates, reduce substance abuse, and improve outcomes for these vulnerable youth. Their success is critical for the whole district and region. c. Describe consultation efforts made with the target population in the development of the proposed activity.

Our consultation efforts have been incredibly valuable for understanding the needs, challenges, and aspirations in designing effective programs and initiatives to support them. We have identified target groups, community engagement such as reaching out to other local organizations and schools that serve low-income youth. We have built trust and rapport within the community. We plan to host listening sessions where our youth can share their experiences, challenges, and needs in a safe and supportive environment. These sessions provide valuable insights into their perspectives and priorities. We have surveys and questionnaires, and individual interviews to delve deeper into specific issues and gather more detailed qualitative data. We will have a participatory action research (PAR) involving low-income youth as partners in the research process itself, empowering them to contribute to data collection, analysis, and decision-making. By engaging in these consultation efforts, we demonstrate a commitment to understanding the perspectives and needs of our target population and working collaboratively to address systemic barriers and create opportunities for their success. d. Describe the marketing plan for the proposed activity and how the organization will ensure it reaches the target population.

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Application – Public and Community Services

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Our marketing plan consists of understanding our target audience, and utilizing various marketing channels to reach and engage with them effectively. We will define our target audience and develop messaging that highlights the benefits of our program, such as personal development, skill-building, and community support, and emphasize how our program addresses the needs and interests of the youth in our area. We will utilize a mix of online and offline channels to reach our target audience effectively, such as social media, community outreach, flyers and posters, local events and email marketing. We will partner with local community leaders and local schools in our area.Tailoring our marketing efforts to the needs and preferences of our youth will effectively promote our recreation and mentorship program and make postive impact in our community.
e. The City’s Analysis of Impediments to Fair Housing Choice recommends that the City prioritize investments in areas identified as Racially/Ethnically Concentrated Areas of Poverty (RECAPs – see NOFA Handbook). Will this program be:

Offered Citywide
Offered Citywide with an emphasis and affirmative marketing toward RECAPs
Offered exclusively to residents of RECAPs
f. Describe the service area:

Residents within 1/2 mile radius of the Valley Dream Center, 1835 N. Winery Ave.

Fresno, Ca. 93703.
g. Estimate the number of unduplicated people expected to benefit from the project:

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

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90 unduplicated people or businesses will receive a direct benefit from this project.

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Application – Public and Community Services

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Pay Stubs / Wage Statements
W-2s
Income Tax Returns
Social Security Documentation
Bank Statements
Signed Certifications from
Beneficiaries
Other:

Other:

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

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Our recreation and mentorship program will be an excellent way to provide guidance, support, and opportunities for personal development to the youth in our community. Our program pairs experienced athletes, coaches and mentors with boys and girls ages 14-18 years old to help them navigate their mental, emotional and physical health.

1. The objectives of our program are to develop life skills, foster leadership qualities, promote teamwork, and provide guidance for academic and personal growth. Our goals for this program are to create a safe environment for the youth in our community, where they feel safe and secure, to find common humanity and to feel seen, heard and known for who they are. Our goal is to have at least 15 youth, ages 14-18 years old in each cohort with a total of 3 cohorts in a 12 month period. We will have one mentor paired with around five youth working together in a small group setting. Each cohort will meet once per week for a total of 12 weeks. Each meeting session will be held at the Valley Dream Center in our recreation room and gym. Each session will consist of meeting with your mentors in a small group setting and the rest of the time will be recreational play led by our Activity Coordinator and Coaches.

2. We will partner with experienced athletes, coaches, and individuals with a background in sports who will work with our youth in a variety of recreational activities. We will identify the youth in our community who could benefit from mentorship and consider factors such as compatibility, shared interests, and specific areas of expertise when matching mentors with mentees.

3. We provide training sessions and workshops for mentors to equip them with the necessary skills to effectively mentor the youth in our community. Training topics include communication skills, goal setting, leadership development, conflict resolution, and understanding the needs of mentees.

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

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4. We will facilitate introductory meetings or events where mentors and mentees can get to know each other. Encourage open communication and establish clear expectations for the mentorship relationship.

5. We will have structured activities and sessions that focus on specific areas of development, such as skill-building, goal setting, life skills and development in emotional, mental and physical health. These activities will be conducted through group sessions and recreational play.

6. We will regularly check in with mentors and mentees to assess progress, address challenges, and provide support as needed. We encourage ongoing communication between mentors and mentees to ensure that the mentorship relationship remains beneficial, productive and supportive.

7. We will recognize the achievements and milestones of both mentors and mentees. We will celebrate the successes of the mentorship program as a whole to foster a sense of community and motivation among participants, and encourage the youth to continue as a peer leader in the following cohorts.

8. We will periodically evaluate the effectiveness of the recreation and mentorship program through surveys and feedback sessions. We use this feedback to identify areas for improvement and make adjustments to enhance the program's impact.

By implementing our recreation and mentorship program, we can provide our youth with valuable guidance, support, and opportunities for growth while improving their mental, emotional and physical health.

Detailed Narrative Description of Project/Program (Continued from previous page) PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

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PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

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j. Collaboration
Briefly describe any collaboration efforts with other organizations for this project/program or related initiatives.

Collaborating Organization Description of Collaboration Exceptional Parents Unlimited We will collaborate with their staff on training as they are on the Valley Dream Center campus.

Clovis Christian Schools Their secondary school is on campus here at the Valley Dream Center. We will collaborate with their
staff and students who meet our target
demographic.

McLane High School Collaborate with staff on training and needs of our target demographic.

Roosevelt High School Collaborate with staff on training and needs of our target demographic.

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

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Deploying activities over a 12-month period while maintaing a high standard youth program requires careful planning, coordination, and execution. We will set clear objectives by defining the objectives and goals we want to achieve through our program over the next 12 months and ensure these objectives are specific, measurable, achievable, relevant and time-bound (SMART). Our detailed plan outlines the activities we intend to deploy over the next 12 months which consists of three, 12 week cohorts over a 12 month period. We will ensure that we have sufficient resources allocated to maintain the quality of our program. We will conduct periodic evaluations to identify any areas for improvement and make necessary adjustments to ensure our program remains on track. We will foster open communication and collaboration among team members and participants to ensure everyone is aligned with our program objectives and requirements. We will invest in the training and development of staff and volunteers involved in implementing the activities to ensure they have the necessary skills and knowledge to maintain high standards. By following these steps and maintaining a proactive approach to planning, execution, and evaluation, we will successfully deploy activities over a 12-month period, while maintaining a high standard recreation and mentorship program.
b. List of Funding Sources
Provide all planned funding anticipated/ committedfor this activity for PY 2024- 2025. If the organization has received funding commitment letters, please attach as an exhibit to this application.

Funding
Source (Name
of Funder)
Name of
Funding
Program (if
applicable)
Dollar
Amount
Commitment
Status
(Committed or
Pending)
If Pending,
Expected
Commitment
Date
PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

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c. Activity Budget Summary and Narrative
Please complete Exhibit A – Operating Budget Summary.

The above referenced Budget worksheet is available at www.fresno.gov/housing under the ‘Notices of Funding Available’ tab.

An Exhibit B – Budget Narrative must also be completed to provide a brief explanation of the expenses included in the budget.

Attachments to Part B Application:

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Program Director $83,200.00
Mentor Director $62,400.00
Mentor $9,000.00
Mentor $9,000.00
Mentor $9,000.00
Administrative Personnel (enter position titles):

Administrative Director $52,000.00
Activities Coordinator $41,600.00
Coach $9,000.00
Independent Contractors / Consultants (enter position titles):

TOTAL PERSONNEL
BUDGET $ $ $ $ $ $ $ $ $
Other Direct Costs (Include only costs that are direct; indirect costs are covered under the Indirect Cost Rate) Rent/Utilities $25,000.0
0 Training $5,000.00
Equipment $5,000.00
Office Supplies $800.00
Printing/Duplicating $500.00
Food $5,000.00

TOTAL OTHER DIRECT
COSTS $ $ $ $ $ $ $
INDIRECT COSTS (Select 1 indirect rate Only)
Approved Indirect Cost
Rate
De minimus 10 % Rate

TOTAL INDIRECT COST
BUDGET $ $ $ $ $ $ $

TOTAL PROJECT
BUDGET
$275,200.0
0 $ $41,300.00 $ $ $ $ $ $316,500.00
*An approved indirect cost rate must be applied to the base identified in the agreement with the federal cognizant agency.

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

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Fresno City CouncilJune 6, 2024

Fresno City Council
June 6, 2024