Civic Intelligence

Community Housing Services Spanish Fork Inc

990 • Fiscal year 2024 • EIN 11-3704014

Jul 01, 2023 to Jun 30, 2024 • Filed on Jan 22, 2025

649 East South TempleSalt Lake City, UT 84102

(801) 328-1050

Siviq Scores

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

Liabilities / Assets

98th percentile

1.69x

Higher debt load relative to assets than 98% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

99th percentile

11.42x

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

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

8th percentile

-38%

Higher net margin than 8% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

32nd percentile

-1.6%

Faster asset growth than 32% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

41st percentile

3.3%

Faster revenue growth than 41% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,786,182

Down $29,088 (-1.6%) from 2023

Net Assets

Down

-$1,232,035

Down $101,395 (-9.0%) from 2023

Liabilities

Up

$3,018,217

Up $72,307 (+2.5%) from 2023

Revenue

Up

$264,321

Up $8,535 (+3.3%) from 2023

Expenses

Up

$365,716

Up $22,081 (+6.4%) from 2023

Net Income

Down

-$101,395

Down $13,546 (-15%) from 2023

Historical Trend

Balance Sheet Trend

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

$4.0M$2.0M$0-$2.0MAssets 2011: $2,471,808Liabilities 2011: $2,790,828Net Assets 2011: -$319,0202011Assets 2012: $2,437,694Liabilities 2012: $2,787,900Net Assets 2012: -$350,2062012Assets 2013: $2,389,745Liabilities 2013: $2,788,239Net Assets 2013: -$398,4942013Assets 2014: $2,342,623Liabilities 2014: $2,788,005Net Assets 2014: -$445,3822014Assets 2015: $2,289,063Liabilities 2015: $2,796,395Net Assets 2015: -$507,3322015Assets 2016: $2,234,386Liabilities 2016: $2,833,510Net Assets 2016: -$599,1242016Assets 2017: $2,158,488Liabilities 2017: $2,808,723Net Assets 2017: -$650,2352017Assets 2018: $2,098,920Liabilities 2018: $2,799,562Net Assets 2018: -$700,6422018Assets 2019: $2,033,783Liabilities 2019: $2,794,451Net Assets 2019: -$760,6682019Assets 2020: $1,994,621Liabilities 2020: $2,819,911Net Assets 2020: -$825,2902020Assets 2021: $1,946,733Liabilities 2021: $2,816,083Net Assets 2021: -$869,3502021Assets 2022: $1,879,669Liabilities 2022: $2,922,460Net Assets 2022: -$1,042,7912022Assets 2023: $1,815,270Liabilities 2023: $2,945,910Net Assets 2023: -$1,130,6402023Assets 2024: $1,786,182Liabilities 2024: $3,018,217Net Assets 2024: -$1,232,0352024Assets 2025: $1,711,808Liabilities 2025: $3,048,720Net Assets 2025: -$1,336,9122025

Highlighted filing

2024

Assets$1,786,182
Liabilities$3,018,217
Net Assets-$1,232,035

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $241,7922011Expenses 2012: $245,0122012Revenue 2013: $211,177Expenses 2013: $259,465Net Income 2013: -$48,2882013Revenue 2014: $214,181Expenses 2014: $261,069Net Income 2014: -$46,8882014Revenue 2015: $209,369Expenses 2015: $271,319Net Income 2015: -$61,9502015Revenue 2016: $198,834Expenses 2016: $290,626Net Income 2016: -$91,7922016Revenue 2017: $222,593Expenses 2017: $273,704Net Income 2017: -$51,1112017Revenue 2018: $235,446Expenses 2018: $285,853Net Income 2018: -$50,4072018Revenue 2019: $227,350Expenses 2019: $287,376Net Income 2019: -$60,0262019Revenue 2020: $230,255Expenses 2020: $294,877Net Income 2020: -$64,6222020Revenue 2021: $243,504Expenses 2021: $287,564Net Income 2021: -$44,0602021Revenue 2022: $239,164Expenses 2022: $412,605Net Income 2022: -$173,4412022Revenue 2023: $255,786Expenses 2023: $343,635Net Income 2023: -$87,8492023Revenue 2024: $264,321Expenses 2024: $365,716Net Income 2024: -$101,3952024Revenue 2025: $274,699Expenses 2025: $379,576Net Income 2025: -$104,8772025

Highlighted filing

2024

Revenue$264,321
Expenses$365,716
Net Income-$101,395
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jan 22, 2025
Return Version
2023v6.0
Gross Receipts
$264,321
Mission and Program Overview

Mission

The entity operates a 41 unit low income housing project in spanish fork, utah

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,682,278$1,634,131▼ $48,147
Cash and Non-Interest-Bearing Accounts$1,624$9,838▲ $8,214
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,815,270$1,786,182▼ $29,088
Other Assets Total$131,368$142,213▲ $10,845
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,773,900$2,773,900→ $0
Accounts Payable and Accrued Expenses$154,845$227,900▲ $73,055
Other Liabilities$17,165$16,417▼ $748
Total Liabilities$2,945,910$3,018,217▲ $72,307
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-1,130,640$-1,232,035▼ $101,395
Total Net Assets Fund Balance$-1,130,640$-1,232,035▼ $101,395
Total Liabilities and Net Assets / Fund Balance$1,815,270$1,786,182▼ $29,088

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,521,819$1,311,763$2,833,582
Land$112,313-$112,313
Equipment$-1$45,329$45,328
Other Assets Org$16,417--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Philip CarrollPresident
Michael HughesVice President
Carlise S CarrollSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$262,663
Investment Income
$993
Other Revenue
$665
Change in Net Assets
$-101,395

Audited Revenue Reconciliation

Revenue per Audited Statements
$264,321
Total Revenue per Audited Statements
$264,321
Total Revenue per Form 990
$264,321
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$365,716
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$85,367--$85,367
Fees for Services Management$26,118--$26,118
All Other Expenses$19,717--$19,717
Fees for Services Accounting-$13,512-$13,512
Office Expenses$12,581--$12,581
Other Expenses$12,272--$12,272
Insurance$7,424--$7,424
Fees for Services Legal$600--$600
Travel$525--$525
Total Functional Expenses$352,204$13,512$0$365,716

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$365,716
Total Expenses per Audited Statements$365,716
Total Expenses per Form 990$365,716
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tenant Security Deposits$16,417
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
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
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Reviewed by board before filing

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Community Housing Services
EIN
11-3704014
Address
649 EAST SOUTH TEMPLE, SALT LAKE CITY, UT 84102

Signing Officer

Name
Philip Carroll
Title
President
Signed
2025-01-22
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Firm
FJ & Associates PLLC
Address
612 N Kays Drive Ste 120, Kaysville, UT 84037
Preparer
Melissa Dennis
Phone
8019271337
Supplemental Narrative

Additional Explanations

Additional Information

Chs - spanish fork reimburses the management company for wages paid on the behalf of this project. This is reflected as payroll reimbursement on line 24a in the other expense category.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0993
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0898
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt066
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0100
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0428
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt02485
IRS990ScheduleA/InvestmentIncomeCYPct00.00200
IRS990ScheduleA/InvestmentIncomePYPct00.00180
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0665
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0239
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0551
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0400
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt0164
IRS990ScheduleA/OtherIncome509Grp/TotalAmt02019
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99630
IRS990ScheduleA/PublicSupportPY509Pct00.99470
IRS990ScheduleA/PublicSupportTotal509Amt01228526
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0262663
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0254649
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0238547
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0243004
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0229663
IRS990ScheduleA/Total509Grp/TotalAmt01228526
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0264321
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0255786
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0239164
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0243504
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0230255
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01233030
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01521819
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01311763
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02833582
IRS990ScheduleD/EquipmentGrp/BookValueAmt0-1
IRS990ScheduleD/EquipmentGrp/DepreciationAmt045329
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt045328
IRS990ScheduleD/ExpensesSubtotalAmt0365716
IRS990ScheduleD/LandGrp/BookValueAmt0112313
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0112313
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01881
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt11235
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2122680
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt316417
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RESIDUAL RECEIPTS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1SALES TAX RECEIVABLE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2ZIONS - REPLACEMENT RESERVESE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3ZIONS - SECURITY DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt016417
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TENANT SECURITY DEPOSITS
IRS990ScheduleD/RevenueSubtotalAmt0264321
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01634131
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0142213
IRS990ScheduleD/TotalExpensesPerForm990Amt0365716
IRS990ScheduleD/TotalLiabilityAmt016417
IRS990ScheduleD/TotalRevenuePerForm990Amt0264321
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0264321
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0365716
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEWED BY BOARD BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CHS - SPANISH FORK REIMBURSES THE MANAGEMENT COMPANY FOR WAGES PAID ON THE BEHALF OF THIS PROJECT. THIS IS REFLECTED AS PAYROLL REIMBURSEMENT ON LINE 24A IN THE OTHER EXPENSE CATEGORY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2ADDITIONAL INFORMATION
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01815270
IRS990/TotalAssetsEOYAmt01786182
IRS990/TotalAssetsGrp/BOYAmt01815270
IRS990/TotalAssetsGrp/EOYAmt01786182
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt013512
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0352204
IRS990/TotalFunctionalExpensesGrp/TotalAmt0365716
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02945910
IRS990/TotalLiabilitiesEOYAmt03018217
IRS990/TotalLiabilitiesGrp/BOYAmt02945910
IRS990/TotalLiabilitiesGrp/EOYAmt03018217
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-1130640
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-1232035
IRS990/TotalProgramServiceExpensesAmt0352204
IRS990/TotalProgramServiceRevenueAmt0262663
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0264321
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0264321
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01815270
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01786182
IRS990/TravelGrp/ProgramServicesAmt0525
IRS990/TravelGrp/TotalAmt0525
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0649 EAST SOUTH TEMPLE
IRS990/USAddress/CityNm0SALT LAKE CITY
IRS990/USAddress/StateAbbreviationCd0UT
IRS990/USAddress/ZIPCd084102
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PHILIP CARROLL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-01-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COMMUNITY HOUSING SERVICES
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0SPANISH FORK INC
ReturnHeader/Filer/BusinessNameControlTxt0COMM
ReturnHeader/Filer/EIN0113704014
ReturnHeader/Filer/USAddress/AddressLine1Txt0649 EAST SOUTH TEMPLE
ReturnHeader/Filer/USAddress/CityNm0SALT LAKE CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0UT
ReturnHeader/Filer/USAddress/ZIPCd084102
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0460592475
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FJ & Associates PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0612 N Kays Drive Ste 120
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Kaysville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0UT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd084037
ReturnHeader/PreparerPersonGrp/PhoneNum08019271337
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Melissa Dennis

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.71$3.05$1.34$0.27$0.38$0.10
2024Detailed filing. Detailed filing data is available for this year.$1.79$3.02$1.23$0.26$0.37$0.10
2023Detailed filing. Detailed filing data is available for this year.$1.82$2.95$1.13$0.26$0.34$0.09
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.88$2.92$1.04$0.24$0.41$0.17
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.95$2.82$0.87$0.24$0.29$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.99$2.82$0.83$0.23$0.29$0.06
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.03$2.79$0.76$0.23$0.29$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.10$2.80$0.70$0.24$0.29$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.16$2.81$0.65$0.22$0.27$0.05
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.23$2.83$0.60$0.20$0.29$0.09
2015Detailed filing. Detailed filing data is available for this year.$2.29$2.80$0.51$0.21$0.27$0.06
2014Detailed filing. Detailed filing data is available for this year.$2.34$2.79$0.45$0.21$0.26$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.39$2.79$0.40$0.21$0.26$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.44$2.79$0.35$0.25
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.47$2.79$0.32$0.24
Peer Organizations

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