Civic Intelligence

Ayer Elderly Housing Partnership Inc.

990 • Fiscal year 2017 • EIN 01-0882163

Jul 01, 2016 to Jun 30, 2017 • Filed on Dec 29, 2017

Organization ProfileN/A
18 Pond StreetAyer, MA 01432

(978) 443-9114

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

93rd percentile

1.12x

Higher debt load relative to assets than 93% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

99th percentile

23.38x

Higher debt load relative to revenue than 99% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

6th percentile

-48%

Higher net margin than 6% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

28th percentile

-2.5%

Faster asset growth than 28% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

60th percentile

9.2%

Faster revenue growth than 60% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Down

$4,960,282

Down $125,500 (-2.5%) from 2016

Net Assets

Down

-$592,991

Down $113,617 (-24%) from 2016

Liabilities

Down

$5,553,273

Down $11,883 (-0.2%) from 2016

Revenue And Expenses
Liabilities / Revenue99th percentileNet Margin6th percentile

Revenue

Up

$237,558

Up $20,079 (+9.2%) from 2016

Expenses

Up

$351,175

Up $3,800 (+1.1%) from 2016

Net Income

Up

-$113,617

Up $16,279 (+13%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth28th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0-$2.0MAssets 2011: $5,932,613Liabilities 2011: $5,732,366Net Assets 2011: $200,2472011Assets 2012: $5,666,785Liabilities 2012: $5,589,281Net Assets 2012: $77,5042012Assets 2013: $5,540,011Liabilities 2013: $5,575,280Net Assets 2013: -$35,2692013Assets 2014: $5,392,059Liabilities 2014: $5,575,639Net Assets 2014: -$183,5802014Assets 2015: $5,221,469Liabilities 2015: $5,570,947Net Assets 2015: -$349,4782015Assets 2016: $5,085,782Liabilities 2016: $5,565,156Net Assets 2016: -$479,3742016Assets 2017: $4,960,282Liabilities 2017: $5,553,273Net Assets 2017: -$592,9912017Assets 2018: $4,883,579Liabilities 2018: $5,562,678Net Assets 2018: -$679,0992018Assets 2019: $4,736,643Liabilities 2019: $5,559,928Net Assets 2019: -$823,2852019Assets 2020: $4,585,947Liabilities 2020: $5,552,042Net Assets 2020: -$966,0952020Assets 2021: $4,445,647Liabilities 2021: $5,570,707Net Assets 2021: -$1,125,0602021Assets 2022: $4,355,043Liabilities 2022: $5,558,150Net Assets 2022: -$1,203,1072022Assets 2023: $4,264,458Liabilities 2023: $5,542,063Net Assets 2023: -$1,277,6052023Assets 2024: $4,155,305Liabilities 2024: $5,544,924Net Assets 2024: -$1,389,6192024

Highlighted filing

2017

Assets$4,960,282
Liabilities$5,553,273
Net Assets-$592,991
Open 2017 Filing

Operations Trend

Revenue Growth60th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $203,988Expenses 2011: $330,644Net Income 2011: -$126,6562011Expenses 2012: $322,5732012Revenue 2013: $207,374Expenses 2013: $320,147Net Income 2013: -$112,7732013Revenue 2014: $206,203Expenses 2014: $354,514Net Income 2014: -$148,3112014Revenue 2015: $213,917Expenses 2015: $379,962Net Income 2015: -$166,0452015Revenue 2016: $217,479Expenses 2016: $347,375Net Income 2016: -$129,8962016Revenue 2017: $237,558Expenses 2017: $351,175Net Income 2017: -$113,6172017Revenue 2018: $267,511Expenses 2018: $353,619Net Income 2018: -$86,1082018Revenue 2019: $233,234Expenses 2019: $377,420Net Income 2019: -$144,1862019Revenue 2020: $243,654Expenses 2020: $386,464Net Income 2020: -$142,8102020Revenue 2021: $234,905Expenses 2021: $393,870Net Income 2021: -$158,9652021Revenue 2022: $330,161Expenses 2022: $408,208Net Income 2022: -$78,0472022Revenue 2023: $331,080Expenses 2023: $405,578Net Income 2023: -$74,4982023Revenue 2024: $344,233Expenses 2024: $456,247Net Income 2024: -$112,0142024

Highlighted filing

2017

Revenue$237,558
Expenses$351,175
Net Income-$113,617
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Dec 29, 2017
Return Version
2016v3.1
Gross Receipts
$237,558
Mission and Program Overview

Mission

Provide elderly persons with housing facilities and services designed to meet their physical, social, and psychological needs and promote their health, security, happiness and usefulness in longer living.

Provide elderly persons with housing facilities and services designed to meet their physical, social and psychological needs and promote their health, security, happiness and usefulness in longer living.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,964,453$4,816,260▼ $148,193
Prepaid Expenses and Deferred Charges$11,310$12,306▲ $996
Cash and Non-Interest-Bearing Accounts$4,178$11,719▲ $7,541
Accounts Receivable$158--
Total Assets$5,085,782$4,960,282▼ $125,500
Other Assets Total$105,683$119,997▲ $14,314
Liabilities
Mortgage Notes Payable Secured by Investment Property$5,515,200$5,515,200→ $0
Accounts Payable and Accrued Expenses$41,818$29,599▼ $12,219
Escrow Account Liability$7,946$8,232▲ $286
Deferred Revenue$192$242▲ $50
Total Liabilities$5,565,156$5,553,273▼ $11,883
Net Assets / Fund Balance
Unrestricted Net Assets$-479,374$-592,991▼ $113,617
Total Net Assets Fund Balance$-479,374$-592,991▼ $113,617
Total Liabilities and Net Assets / Fund Balance$5,085,782$4,960,282▼ $125,500

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,816,260$1,111,447$5,927,707
Compensation and Service Providers
Top Officer Pay35th percentile

Board Members and Trustees

NameTitle
Gary LucaPresident
Janet GulottaDirector
Margaret WoovisDirector
Robert MooreDirector
Judith PinardClerk
William WalshTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$126,959
Program Service Revenue
$102,122
Investment Income
$208
Other Revenue
$8,269
Change in Net Assets
$-113,617

Audited Revenue Reconciliation

Revenue per Audited Statements
$237,558
Total Revenue per Audited Statements
$237,558
Total Revenue per Form 990
$237,558
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$351,175
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$148,193--$148,193
Occupancy$112,859--$112,859
Fees for Services Other$45,025--$45,025
Fees for Services Management-$18,367-$18,367
Fees for Services Accounting-$11,300-$11,300
Other Expenses$6,500--$6,500
Office Expenses$3,968--$3,968
Insurance$2,510$1,315-$3,825
Conferences and Meetings$695--$695
Advertising$443--$443
Total Functional Expenses$320,193$30,982$0$351,175

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$351,175
Total Expenses per Audited Statements$351,175
Total Expenses per Form 990$351,175
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

“The organization has a management agreement with the ayer housing authority (aha) whereby the aha determines tenant elibibility, collects rent, pays bills and maintains the property for the organization. Aha receives a monthly fee equal to 8% of rental income collected. For the year ended june 30, 2017, the organization paid management fees of 18,367.”

Form 990, Page 6, Part VI, Line 11B

“The 990 is reviewed by the board of directors before it is filed.”

Form 990, Page 6, Part VI, Line 19

“The organization's governing documents are available upon request during normal business hours.”

Filing and Contact Details

Filer

Filer Name
Ayer Elderly Housing Partnership
EIN
01-0882163
Phone
9784439114
Address
18 POND STREET, AYER, MA 01432

Signing Officer

Name
Gary Luca
Title
President
Phone
9784439114
Signed
2017-12-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gary Luca
Formed
2007
Legal Domicile
Ma
Voting Board Members
6
Independent Board Members
6
Employees
0

Preparer

Firm
Guyder Hurley Pc
Address
100 GRANDVIEW RD STE 320, BRAINTREE, MA 02184-2691
Preparer
J Thomas Hurley
Phone
6173766226
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Management services 45,025 0 0”

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 2B

“The escrow account liability on part x line 21 consists of tenant security deposits which are held in a separate bank account. The deposits are refunded to the tenant upon termination of the lease.”

Schedule D, Page 3, Part X

“The preparation of financial statements in conformity with accounting principles generally accepted in the united states of america requires the organization to report information regarding its exposure to various tax positions taken by the organization. The organization has determined whether any tax positions have met the recognition threshold and have measured the organization's exposure to those tax positions. Management believes that the organization has adequately addressed all relevant tax positions and that there are no unrecorded tax liabilities. Federal and state tax authorities generally have the right to examine and audit the previous three years of tax returns filed. The open tax years are years ended 2014 through 2016. Any interest or penalties assessed to the organization are recorded in operating expenses. No interest or penalties from federal or state tax authorities were recorded in the accompanying financial statements.”

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ESCROW ACCOUNT LIABILITY ON PART X LINE 21 CONSISTS OF TENANT SECURITY DEPOSITS WHICH ARE HELD IN A SEPARATE BANK ACCOUNT. THE DEPOSITS ARE REFUNDED TO THE TENANT UPON TERMINATION OF THE LEASE.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE PREPARATION OF FINANCIAL STATEMENTS IN CONFORMITY WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRES THE ORGANIZATION TO REPORT INFORMATION REGARDING ITS EXPOSURE TO VARIOUS TAX POSITIONS TAKEN BY THE ORGANIZATION. THE ORGANIZATION HAS DETERMINED WHETHER ANY TAX POSITIONS HAVE MET THE RECOGNITION THRESHOLD AND HAVE MEASURED THE ORGANIZATION'S EXPOSURE TO THOSE TAX POSITIONS. MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS ADEQUATELY ADDRESSED ALL RELEVANT TAX POSITIONS AND THAT THERE ARE NO UNRECORDED TAX LIABILITIES. FEDERAL AND STATE TAX AUTHORITIES GENERALLY HAVE THE RIGHT TO EXAMINE AND AUDIT THE PREVIOUS THREE YEARS OF TAX RETURNS FILED. THE OPEN TAX YEARS ARE YEARS ENDED 2014 THROUGH 2016. ANY INTEREST OR PENALTIES ASSESSED TO THE ORGANIZATION ARE RECORDED IN OPERATING EXPENSES. NO INTEREST OR PENALTIES FROM FEDERAL OR STATE TAX AUTHORITIES WERE RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART IV, LINE 2B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotalExpensesPerForm990Amt0351175
IRS990ScheduleD/TotalRevenuePerForm990Amt0237558
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0237558
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0351175
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS A MANAGEMENT AGREEMENT WITH THE AYER HOUSING AUTHORITY (AHA) WHEREBY THE AHA DETERMINES TENANT ELIBIBILITY, COLLECTS RENT, PAYS BILLS AND MAINTAINS THE PROPERTY FOR THE ORGANIZATION. AHA RECEIVES A MONTHLY FEE EQUAL TO 8% OF RENTAL INCOME COLLECTED. FOR THE YEAR ENDED JUNE 30, 2017, THE ORGANIZATION PAID MANAGEMENT FEES OF 18,367.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 IS REVIEWED BY THE BOARD OF DIRECTORS BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST DURING NORMAL BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MANAGEMENT SERVICES 45,025 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1GOVT
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0ELDER CARE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1AFFORDABLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt07
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt16
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0LEOMINSTER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1AYER
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IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0true
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0true
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0true
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt04960282
IRS990/TotalAssetsGrp/BOYAmt05085782
IRS990/TotalAssetsGrp/EOYAmt04960282
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0126959
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0320193
IRS990/TotalFunctionalExpensesGrp/TotalAmt0351175
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IRS990/TotalProgramServiceRevenueAmt0102122
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IRS990/USAddress/ZIPCd001432
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GARY LUCA
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ReturnHeader/BusinessOfficerGrp/PhoneNum09784439114
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-12-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AYER ELDERLY HOUSING PARTNERSHIP
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INC
ReturnHeader/Filer/BusinessNameControlTxt0AYER
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ReturnHeader/Filer/PhoneNum09784439114
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GUYDER HURLEY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0100 GRANDVIEW RD STE 320
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BRAINTREE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0021842691
ReturnHeader/PreparerPersonGrp/PhoneNum06173766226
ReturnHeader/PreparerPersonGrp/PreparationDt02018-01-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0J THOMAS HURLEY
ReturnHeader/ReturnTs02018-01-29T10:35:31-05:00
ReturnHeader/ReturnTypeCd0990

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,960,282
Liabilities
$5,553,273
Net assets
-$592,991
Revenue
$237,558
Expenses
$351,175
Net income
-$113,617
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.16$5.54$1.39$0.34$0.46$0.11
2023Detailed filing. Detailed filing data is available for this year.$4.26$5.54$1.28$0.33$0.41$0.07
2022Detailed filing. Detailed filing data is available for this year.$4.36$5.56$1.20$0.33$0.41$0.08
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.45$5.57$1.13$0.23$0.39$0.16
2020Detailed filing. Detailed filing data is available for this year.$4.59$5.55$0.97$0.24$0.39$0.14
2019Detailed filing. Detailed filing data is available for this year.$4.74$5.56$0.82$0.23$0.38$0.14
2018Detailed filing. Detailed filing data is available for this year.$4.88$5.56$0.68$0.27$0.35$0.09
2017Detailed filing. Detailed filing data is available for this year.$4.96$5.55$0.59$0.24$0.35$0.11
2016Detailed filing. Detailed filing data is available for this year.$5.09$5.57$0.48$0.22$0.35$0.13
2015Detailed filing. Detailed filing data is available for this year.$5.22$5.57$0.35$0.21$0.38$0.17
2014Detailed filing. Detailed filing data is available for this year.$5.39$5.58$0.18$0.21$0.35$0.15
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.54$5.58$0.04$0.21$0.32$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.67$5.59$0.08$0.32
2011Summary only. Only limited summary data is available for this year.$5.93$5.73$0.20$0.20$0.33$0.13