One Roof Community Housing in Duluth, Minnesota (MN)

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One Roof Community Housing
Employer Identification Number (EIN)411678328
Name of OrganizationOne Roof Community Housing
In Care of NameMichele Wallerstein
Address12 East 4th Street, Duluth, MN 55805-3895
ActivitiesLow and moderate income housing
SubsectionCharitable Organization
Ruling Date04/1991
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2013
Assets$5,000,000 to $9,999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$5,980,144
Amount of Income$4,607,591
Form 990 Revenue Amount$2,170,798
National Taxonomy of Exempt Entities (NTEE)Housing, Shelter: Housing Development, Construction, Management


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Amount of income in 2013: $4,607,591 (it was $4,221,443 in 2012)
This organization: 

 $4,607,591
Other organizations performing similar types of work: 

 $914,408

Assets in 2013: $5,980,144 (it was $8,384,712 in 2012)
This organization: 

 $5,980,144
Other organizations performing similar types of work: 

 $2,572,607

Expenses in 2013: $1,973,982
One Roof Community Housing: 

 $1,973,982
Other organizations performing similar types of work: 

 $776,462

Income to expenses ratio in 2013: 2.3
This organization: 

 2.3
Other organizations performing similar types of work: 

 1.0

Number of employees in 2013: 29
One Roof Community Housing: 

 29
Other organizations performing similar types of work: 

 2

Grants share in income in 2013: 115.5%
One Roof Community Housing: 

 115.5%
Other organizations performing similar types of work: 

 0.3%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNo
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 Revenue Procedure 98-19?NoNo
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?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoNo
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?YesYes
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNo
Did the organization report an amount for other liabilities?NoNo
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)?YesYes
Did the organization obtain separate, independent audited financial statements for the tax year?NoNo
Was the organization included in consolidated, independent audited financial statements for the tax year?YesYes
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
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?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?YesYes
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?NoNo
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?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
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?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNo
Did the organization receive more than $25,000 in non-cash contributions?NoYes
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoYes
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?YesYes
Was the organization related to any tax-exempt or taxable entity?NoYes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
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?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 10961316
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?YesYes
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 return2829
Did the organization file all required federal employment tax returns?YesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoYes
Has it filed a Form 990-T for this year?NoYes
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)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
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?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
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?NoNo
Did the organization notify the donor of the value of the goods or services provided?NoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$137,631$130,716
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$16,546$20,211
Total number of individuals who received more than $100,000 of reportable compensation from the organization00
Total number of independent contractors who received more than $100,000 of compensation from the organization00
Statement of Revenue
201120122013
Total revenue$1,842,029$1,818,670$2,170,798
Contributions, Gifts, Grants and Other Similar Amounts$4,030,765$2,237,967$2,506,702
Program Service Revenue$242,770$346,686$475,566
Other Activities Related to Real Estate $114,259$109,385
Other Activities Related to Real Estate $73,419$104,571
236000$68,311$86,666
Lessors of Other Real Estate Property $46,313$72,700
Other Activities Related to Real Estate $31,835$50,000
All other program service revenue$12,549$52,244
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$3,293$488$338
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental income$0$0$0
Net gain/loss from sales of assets other than inventory$0$0$-18,817
Gross amount from sales of assets other than inventory (Securities / Other)$0 / $0$0 / $0$0 / $89,026
Less: cost or other basis and sales expenses (Securities / Other)$0 / $0$0 / $0$0 / $107,843
Gain or (loss) (Securities / Other)$0 / $0$0 / $0$0 / $-18,817
Net income/loss from fundraising events$14,247$8,134$8,768
Gross income from fundraising events$21,141$21,502$28,159
Less: direct expenses$6,894$13,368$19,391
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$-2,449,046$-774,605$-801,759
Gross sales of inventory, less returns and allowances$2,777,248$1,614,800$1,507,800
Less: cost of goods sold$5,226,294$2,389,405$2,309,559
Miscellaneous Revenue$0$0$0
Statement of Functional Expenses
201120122013
Total functional expenses$1,546,684$1,324,871$1,973,982
Grants and other assistance to domestic organizations and domestic governments$0$0
Grants and other assistance to domestic individuals$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$188,030$154,177$150,926
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$742,774$544,889$578,561
Pension plan accruals and contributions$39,464$38,782
Other employee benefits$25,942$44,290
Payroll taxes$134,420$58,300$63,257
Fees for services (non-employees)
Management$0$0
Legal$12,057$18,593
Accounting$32,200$19,548
Lobbying$0$0
Professional fundraising services$0$0$0
Investment management fees$0$0
Other$34,577$26,261
Advertising and promotion$32,431$24,380
Office expenses$76,745$68,397
Information technology$0$0
Royalties$0$0
Occupancy$27,253$28,361
Travel$36,017$34,415
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$0$0
Interest$38,765$29,772
Payments to affiliates$0$0
Depreciation, depletion, and amortization$17,490$16,519
Insurance$31,836$17,102
Other expenses$53,706$572,250
Other expenses$52,902$110,651
Other expenses$25,165$61,544
Other expenses$15,845$43,051
Other expenses$15,110$27,322
Balance Sheet
201120122013
Total assets$6,170,582$8,384,712$5,980,144
Cash - non-interest-bearing$1,325,332$668,055
Savings and temporary cash investments$491,153$487,905
Pledges and grants receivable, net$139,035$78,043
Accounts receivable, net$253,266$195,457
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$1,372,856$0
Inventories for sale or use$1,524,119$1,081,537
Prepaid expenses and deferred charges$23,869$29,542
Land, buildings, and equipment: cost or other basis$53,657$48,180
Investments - publicly traded securities$0$0
Investments - other securities$0$0
Investments - program-related$3,201,425$3,391,425
Intangible assets$0$0
Other assets$0$0
Total liabilities$2,977,234$3,644,058$2,215,341
Accounts payable and accrued expenses$289,580$296,783
Grants payable$0$0
Deferred revenue$770,454$482,049
Tax-exempt bond liabilities$0$0$0
Escrow or custodial account liability$14,830$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$2,016,314$2,219,194$426,509
Unsecured notes and loans payable to unrelated third parties$0$350,000$1,010,000
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$0$0
Total net assets or fund balances$3,193,348$4,740,654$3,764,803
Unrestricted net assets$3,039,863$3,759,803
Temporarily restricted net assets$69,983$0
Permanently restricted net assets$1,630,808$5,000
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2009 - 2013)
2009 - 2013 Total
Public Support$11,299,751
Subtotal Support$11,809,634
Gifts, grants, contributions, and membership fees received$11,809,634
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) that exceeds 2% of the total support$509,883
Total Support$11,880,851
Public Support$11,809,634
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$71,217
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income. Do not include gain or loss from the sale of capital assets$0
Gross receipts from related activities, etc.$1,838,178
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Greater Minnesota Housing Fund332 Minnesota Street, St Paul, MN 55101-1314MN1996-06$94,595,773
2Governmental And Educational Assistance Corporation7900 Excelsior Blvd Ste 250, Hopkins, MN 55343-3462MN1998-09$31,385,242
3Greater Metropolitan Housing Corporation15 S 5th St Ste 710, Minneapolis, MN 55402-1058MN1971-02$22,372,255
4Community Housing Corporation Of America Inc161 Saint Anthony Ave Ste 820, Saint Paul, MN 55103-2300MN1996-07$20,393,996
5Family Housing Fund801 Nicollet Mall Suite 1825, Minneapolis, MN 55402-2500MN1980-10$8,932,631
6Seward Housing Corporation328 Kellogg Blvd W, Saint Paul, MN 55102-1900MN1990-09$6,223,549
7Seven Corners Community Housing Corporation1808 Riverside Avenue South, Minneapolis, MN 55454-1022MN1985-10$2,791,832
8Womens Community Housing Inc17 E 24 Street, Minneapolis, MN 55404-3267MN1985-09$2,136,571
9Volunteers Of America Inc, Voa National Housing Corporation7530 Market Place Dr, Eden Prairie, MN 55344-3636MN1965-05$1,844,798
10Habitat For Humanity International Inc, Douglas County Mn Hfh1211 N Nokomis Ne, Alexandria, MN 56308-5030MN1987-01$919,480
11Fairhaven Healthcare Center Inc35 Avco Rd, Haverhill, MA 01835-6936MA2007-11$15,699,503
12Reach Community Development Inc4150 Sw Moody Ave, Portland, OR 97239-4417OR1982-09$11,702,112
13St Ambrose Housing Aid Center Inc321 E 25th St, Baltimore, MD 21218-5303MD1992-07$9,841,406
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16Windham & Windsor Housing Trust Inc68 Birge Street, Brattleboro, VT 05301-6421VT1989-02$5,106,581
17Worthington Christian Village Congregate Care Inc165 Highbluffs Blvd, Columbus, OH 43235-1484OH1984-09$4,147,359
18Two Rivers Community Land Trust3880 Laverne Ave N, Lake Elmo, MN 55042-9627MN2000-07$675,523
19Zion Originated Outreach Ministry, Zoom House3244 Blaisdell Avenue South U, Minneapolis, MN 55408-4463MN1998-06$316,098
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Number of organizations performing similar types of work
Alaska2
Alabama2
Arkansas9
Arizona8
California114
Colorado16
Connecticut18
District of Columbia3
Delaware5
Florida41
Georgia22
Hawaii2
Iowa7
Idaho2
Illinois33
Indiana13
Kansas4
Kentucky12
Louisiana13
Massachusetts39
Maryland21
Maine7
Michigan31
Minnesota30
Missouri12
Mississippi3
Montana3
North Carolina23
North Dakota1
Nebraska3
New Hampshire7
New Jersey14
New Mexico3
Nevada6
New York110
Ohio32
Oklahoma2
Oregon11
Pennsylvania33
Rhode Island6
South Carolina4
South Dakota2
Tennessee22
Texas44
Utah6
Virginia25
Vermont8
Washington15
Wisconsin17
West Virginia7
International2
Total875

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