Civic Intelligence

Friendly Temple Apartments II Inc

EIN 14-1936504 • 501(c)3 • St Louis, MO

Profile

LOW INCOME HOUSING

1001 Craig Road Suite 200St Louis, MO 63146

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

97th percentile

1.57x

Higher debt load relative to assets than 97% of similar nonprofits.

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

Liabilities / Revenue

99th percentile

18.07x

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

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

Net Margin

4th percentile

-88%

Higher net margin than 4% of similar nonprofits.

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.

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

Asset Growth

19th percentile

-7.8%

Faster asset growth than 19% of similar nonprofits.

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

Revenue Growth

8th percentile

-40%

Faster revenue growth than 8% of similar nonprofits.

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

Assets

Down

$3,638,854

Down $306,130 (-7.8%) from 2023

Liabilities

Down

$5,709,672

Down $29,559 (-0.5%) from 2023

Net Assets

Down

-$2,070,818

Down $276,571 (-15%) from 2023

Revenue

Down

$315,923

Down $212,160 (-40%) from 2023

Expenses

Down

$592,494

Down $80,265 (-12%) from 2023

Net Income

Down

-$276,571

Down $131,895 (-91%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0-$2.0M-$4.0MAssets 2010: $5,314,986Liabilities 2010: $5,628,843Net Assets 2010: -$313,8572010Assets 2011: $5,196,882Liabilities 2011: $5,634,184Net Assets 2011: -$437,3022011Assets 2012: $5,076,396Liabilities 2012: $5,630,228Net Assets 2012: -$553,8322012Assets 2013: $4,945,454Liabilities 2013: $5,633,860Net Assets 2013: -$688,4062013Assets 2014: $4,840,800Liabilities 2014: $5,635,454Net Assets 2014: -$794,6542014Assets 2015: $4,711,317Liabilities 2015: $5,633,541Net Assets 2015: -$922,2242015Assets 2016: $4,576,801Liabilities 2016: $5,629,183Net Assets 2016: -$1,052,3822016Assets 2017: $4,499,747Liabilities 2017: $5,642,353Net Assets 2017: -$1,142,6062017Assets 2018: $4,375,405Liabilities 2018: $5,634,746Net Assets 2018: -$1,259,3412018Assets 2019: $4,356,016Liabilities 2019: $5,643,942Net Assets 2019: -$1,287,9262019Assets 2020: $4,197,745Liabilities 2020: $5,620,577Net Assets 2020: -$1,422,8322020Assets 2021: $4,098,332Liabilities 2021: $5,641,881Net Assets 2021: -$1,543,5492021Assets 2022: $3,979,167Liabilities 2022: $5,628,738Net Assets 2022: -$1,649,5712022Assets 2023: $3,944,984Liabilities 2023: $5,739,231Net Assets 2023: -$1,794,2472023Assets 2024: $3,638,854Liabilities 2024: $5,709,672Net Assets 2024: -$2,070,8182024

Highlighted filing

2024

Assets$3,638,854
Liabilities$5,709,672
Net Assets-$2,070,818

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KExpenses 2010: $334,1762010Expenses 2011: $338,7962011Expenses 2012: $348,0192012Revenue 2013: $231,284Expenses 2013: $365,858Net Income 2013: -$134,5742013Revenue 2014: $270,092Expenses 2014: $376,339Net Income 2014: -$106,2472014Revenue 2015: $279,757Expenses 2015: $407,327Net Income 2015: -$127,5702015Revenue 2016: $281,552Expenses 2016: $411,710Net Income 2016: -$130,1582016Revenue 2017: $303,479Expenses 2017: $393,703Net Income 2017: -$90,2242017Revenue 2018: $312,592Expenses 2018: $429,327Net Income 2018: -$116,7352018Revenue 2019: $373,550Expenses 2019: $402,135Net Income 2019: -$28,5852019Revenue 2020: $302,772Expenses 2020: $437,678Net Income 2020: -$134,9062020Revenue 2021: $378,271Expenses 2021: $498,988Net Income 2021: -$120,7172021Revenue 2022: $388,524Expenses 2022: $494,546Net Income 2022: -$106,0222022Revenue 2023: $528,083Expenses 2023: $672,759Net Income 2023: -$144,6762023Revenue 2024: $315,923Expenses 2024: $592,494Net Income 2024: -$276,5712024

Highlighted filing

2024

Revenue$315,923
Expenses$592,494
Net Income-$276,571

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.64$5.71$2.07$0.32$0.59$0.28
2023Detailed filing. Detailed filing data is available for this year.$3.94$5.74$1.79$0.53$0.67$0.14
2022Detailed filing. Detailed filing data is available for this year.$3.98$5.63$1.65$0.39$0.49$0.11
2021Detailed filing. Detailed filing data is available for this year.$4.10$5.64$1.54$0.38$0.50$0.12
2020Detailed filing. Detailed filing data is available for this year.$4.20$5.62$1.42$0.30$0.44$0.13
2019Detailed filing. Detailed filing data is available for this year.$4.36$5.64$1.29$0.37$0.40$0.03
2018Detailed filing. Detailed filing data is available for this year.$4.38$5.63$1.26$0.31$0.43$0.12
2017Detailed filing. Detailed filing data is available for this year.$4.50$5.64$1.14$0.30$0.39$0.09
2016Detailed filing. Detailed filing data is available for this year.$4.58$5.63$1.05$0.28$0.41$0.13
2015Detailed filing. Detailed filing data is available for this year.$4.71$5.63$0.92$0.28$0.41$0.13
2014Detailed filing. Detailed filing data is available for this year.$4.84$5.64$0.79$0.27$0.38$0.11
2013Detailed filing. Detailed filing data is available for this year.$4.95$5.63$0.69$0.23$0.37$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.08$5.63$0.55$0.35
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.20$5.63$0.44$0.34
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.31$5.63$0.31$0.33
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 7, 2025
Return Version
2024v5.0
Gross Receipts
$315,923
Mission and Program Overview

Mission

LOW INCOME HOUSING

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,591,369$3,426,460▼ $164,909
Cash and Non-Interest-Bearing Accounts$71,976--
Accounts Receivable$73,043$5,194▼ $67,849
Prepaid Expenses and Deferred Charges$1,621$2,002▲ $381
Total Assets$3,944,984$3,638,854▼ $306,130
Other Assets Total$206,975$205,198▼ $1,777
Liabilities
Mortgage Notes Payable Secured by Investment Property$5,576,900$5,576,900→ $0
Accounts Payable and Accrued Expenses$147,550$121,022▼ $26,528
Other Liabilities$14,781$11,750▼ $3,031
Total Liabilities$5,739,231$5,709,672▼ $29,559
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-1,794,247$-2,070,818▼ $276,571
Total Net Assets Fund Balance$-1,794,247$-2,070,818▼ $276,571
Total Liabilities and Net Assets / Fund Balance$3,944,984$3,638,854▼ $306,130

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,286,792$2,402,716$5,689,508
Equipment$39,068$125,317$164,385
Land$100,600-$100,600
Other Assets Org$3,732--
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$310,495
Investment Income
$1,649
Other Revenue
$3,779
Change in Net Assets
$-276,571

Audited Revenue Reconciliation

Revenue per Audited Statements
$315,923
Total Revenue per Audited Statements
$315,923
Total Revenue per Form 990
$315,923
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$495,377
Salaries, Compensation, and Employee Benefits$97,117
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$172,260--$172,260
Other Salaries and Wages$46,589$38,056-$84,645
Occupancy$64,941--$64,941
Fees for Services Management-$25,770-$25,770
Insurance$24,508--$24,508
All Other Expenses$5,664$14,268-$19,932
Other Expenses$13,914--$13,914
Office Expenses-$12,772-$12,772
Payroll Taxes$8,371--$8,371
Fees for Services Accounting-$6,970-$6,970
Other Employee Benefits$4,101--$4,101
Fees for Services Legal-$52-$52
Total Functional Expenses$494,606$97,888$0$592,494

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$592,494
Total Expenses per Audited Statements$592,494
Total Expenses per Form 990$592,494
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tenant Deposits Held in Trust$11,750
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
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

Operational control and responsibility of handling tenants, which involves move in and move out procedures, hud qualifications and requalifications, and maintaining hud required files. Managerial control over the property, which involves the upkeep, maintenance and improvement of the building and land. This also requires the appropriate bookkeeping and reporting requirements mandated by hud.

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

Form 990 is sent to the board chair for review. The board chair then determines how to distribute form 990.

Form 990, Page 6, Part VI, Line 12C

The organization has each board member sign a conflict of interest form disclosing what, if any, conflicts of interest the member has annually.

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Friendly Temple Apartments Ii Inc
EIN
14-1936504
Phone
3147260111
Address
1001 CRAIG ROAD SUITE 200, ST LOUIS, MO 63146

Signing Officer

Name
Joseph Girardi
Title
CFO
Phone
3147260111
Signed
2025-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph Girardi
Formed
2007
Legal Domicile
Mo
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Christen Souers LLC
Address
10347 DAWSONS CREEK BLVD STE C, FORT WAYNE, IN 46825-1905
Preparer
Anna M Collins CPA
Phone
2604840653
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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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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0REPLACEMENT RESERVE
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc2PAINT RESERVE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3RESIDUAL RECEIPTS RESERVE
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OPERATIONAL CONTROL AND RESPONSIBILITY OF HANDLING TENANTS, WHICH INVOLVES MOVE IN AND MOVE OUT PROCEDURES, HUD QUALIFICATIONS AND REQUALIFICATIONS, AND MAINTAINING HUD REQUIRED FILES. MANAGERIAL CONTROL OVER THE PROPERTY, WHICH INVOLVES THE UPKEEP, MAINTENANCE AND IMPROVEMENT OF THE BUILDING AND LAND. THIS ALSO REQUIRES THE APPROPRIATE BOOKKEEPING AND REPORTING REQUIREMENTS MANDATED BY HUD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS SENT TO THE BOARD CHAIR FOR REVIEW. THE BOARD CHAIR THEN DETERMINES HOW TO DISTRIBUTE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HAS EACH BOARD MEMBER SIGN A CONFLICT OF INTEREST FORM DISCLOSING WHAT, IF ANY, CONFLICTS OF INTEREST THE MEMBER HAS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST.
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 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOSEPH GIRARDI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO
ReturnHeader/BusinessOfficerGrp/PhoneNum03147260111
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRIENDLY TEMPLE APARTMENTS II INC
ReturnHeader/Filer/BusinessNameControlTxt0FRIE
ReturnHeader/Filer/EIN0141936504
ReturnHeader/Filer/PhoneNum03147260111
ReturnHeader/Filer/USAddress/AddressLine1Txt01001 CRAIG ROAD SUITE 200
ReturnHeader/Filer/USAddress/CityNm0ST LOUIS
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0352110134
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CHRISTEN SOUERS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010347 DAWSONS CREEK BLVD STE C
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FORT WAYNE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0468251905
ReturnHeader/PreparerPersonGrp/PhoneNum02604840653
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANNA M COLLINS CPA
ReturnHeader/ReturnTs02025-11-10T15:41:14-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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