Skip to the page content
Your donations
Passes our checks

She-Cef 1 Inc

EIN 77-0523855 · Visalia, CA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood85 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

Provide affordable rental housing

Income
$204,000
Spending
$368,519
Spent on programs
100%
Reserves
32.3 months of spending
Largest source of income
fees for its services, 100%
Employees
0
Volunteers
5

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 85 out of 100. Higher than 87% of charities in its peer group (housing, under $250k).

  • Reserves

    35 of 35

    Spendable reserves would cover 32.3 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    0 of 15

    Spending exceeded income by 81% of income.

  • Income trend

    15 of 15

    Income rose 4% on the year before.

  • Spending floor

    15 of 15

    100% of spending went to programs.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 88% of charities in its peer group (housing, under $250k).

  • Independent board

    25 of 25

    5 of 5 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $368,519 spent. To provide low-income rental housing as the .01% general partner in Caliente Creek Partners, a California Limited Partnersip, which owns and operates a 46-unit affordable housing complex located in Arvin, CA. In addition, to provide low-income rental housing as the .01% managing general partner in Casitas del Sol Partners, a California Limited Partnership, which owns and operates a 36-unit affordable housing complex located in Livingston, CA. In addition, to provide low-income rental housing as the .01% general partner in Cottonwood Creek Partners, a California Limited Partnership, which owns and operates a 40-unit affordable housing complex located in Madera, CA. In addition, to provide low-income rental housing as the .01% general partner in Rolling Hills Partners, a California Limited Partnership, which owns and operates Rolling Hills Apartments, a 52-unit affordable housing complex located in Newman, CA.Also as .01% General Partner in Biola Village Partners, a California Limited Partnership, which owns and operates Biola Village Apartments, a 44-unit affordable rental complex, located in Biola, CA.Also as .01% General Partner in Lincoln Plaza Partners, a California Limited Partnership, which owns and operates Lincoln Plaza Apartments, a 40-unit affordable rental housing complex located in Hanford, CA.Also as .01% General Partner in Villa Del Rey Partners, a California Limited Partnership, which owns and operates Villa Del Rey Apartments, a 48-unit rental housing complex, located in Del Rey, CA.Also as .01% General Partner in Goshen Village Partners, a California Limited Partnership, which owns and operates Goshen Village Apartments, a 64-unit apartment complex, located in Goshen, CA.Also as .01% General Partner in Washington Plaza Partners, a California Limited Partnership which owns and operates Earlimart Village Apartments, a 44-unit rental housing complex, located in Earlimart, CA.Also as .01% General Partner in Sand Creek Partners, a California Limited Partnership which owns and operates Sand Creek Apartments, a 60-unit rental housing complex, located in Orosi, CA.Also as .01% General Partner in Rancho Lindo Partners, a California Limited Partnership, which owns and operates Lamont Village Apartments, a 44-unit rental housing complex, located in Lamont, CA.Also as .01% General Partner in Parksdale Village Partners, a California Limited Partnership, which owns and operates Parksdale Village Apartments, a 48-unit rental housing complex, located in Madera, CA.Also as 99% Limited Partner in Nueva Sierra Vista Associates, a California Limited Partnership, which owns and operates the Nueva Sierra Vista Apartments, a 35-unit rental housing complex, located in Richgrove, CA.Also as 99.99% Limited Partner in Villa Santa Guadalupe Partners, a California Limited Partnership, which owns and operates the Villa de Guadalupe Apartments, a 60-unit rental housing complex, located in Cutler, CA.Also as 99.99% Limited Partner in Sunrise Villa Partners, a California Limited Partnership, which owns and operates the Sunrise Villa Apartments, a 44-unit rental housing complex, located in Wasco, CA.Also as 99.99% Limited Partner in Villa Hermosa Partners, a California Limited Partnership, which owns and operates the Villa Hermosa Apartments, a 40-unit rental housing complex, located in Wasco, CA.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since December 2000.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.