Civic Intelligence

South St Lawrence Planning Corp

EIN 16-1126230 • 501(c)3 • Star Lake, NY

Profile

Provides housing for low-income, elderly, and handicapped individuals.

PO Box 6Star Lake, NY 13690

n/A

Siviq Scores

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

Liabilities / Assets

65th percentile

0.08x

Higher debt load relative to assets than 65% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

81st percentile

0.29x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

53rd percentile

6.0%

Higher net margin than 53% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

44th percentile

1.0%

Faster asset growth than 44% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

67th percentile

19%

Faster revenue growth than 67% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$858,803

Up $8,227 (+1.0%) from 2023

Liabilities

Down

$71,707

Down $6,414 (-8.2%) from 2023

Net Assets

Up

$787,096

Up $14,641 (+1.9%) from 2023

Revenue

Up

$246,011

Up $39,835 (+19%) from 2023

Expenses

Up

$231,370

Up $10,695 (+4.8%) from 2023

Net Income

Up

$14,641

Up $29,140 (+201%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $964,823Liabilities 2010: $173,324Net Assets 2010: $791,4992010Assets 2012: $947,517Liabilities 2012: $158,356Net Assets 2012: $789,1612012Assets 2013: $965,746Liabilities 2013: $152,726Net Assets 2013: $813,0202013Assets 2014: $982,893Liabilities 2014: $148,738Net Assets 2014: $834,1552014Assets 2015: $975,546Liabilities 2015: $139,195Net Assets 2015: $836,3512015Assets 2016: $995,023Liabilities 2016: $177,405Net Assets 2016: $817,6182016Assets 2017: $946,639Liabilities 2017: $125,338Net Assets 2017: $821,3012017Assets 2018: $928,438Liabilities 2018: $117,430Net Assets 2018: $811,0082018Assets 2019: $925,819Liabilities 2019: $108,999Net Assets 2019: $816,8202019Assets 2020: $910,705Liabilities 2020: $100,565Net Assets 2020: $810,1402020Assets 2021: $892,947Liabilities 2021: $92,530Net Assets 2021: $800,4172021Assets 2022: $895,710Liabilities 2022: $108,756Net Assets 2022: $786,9542022Assets 2023: $850,576Liabilities 2023: $78,121Net Assets 2023: $772,4552023Assets 2024: $858,803Liabilities 2024: $71,707Net Assets 2024: $787,0962024

Highlighted filing

2024

Assets$858,803
Liabilities$71,707
Net Assets$787,096

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2010: $193,332Expenses 2010: $206,949Net Income 2010: -$13,6172010Expenses 2012: $187,5192012Revenue 2013: $197,673Expenses 2013: $173,814Net Income 2013: $23,8592013Revenue 2014: $197,812Expenses 2014: $176,677Net Income 2014: $21,1352014Revenue 2015: $190,857Expenses 2015: $188,661Net Income 2015: $2,1962015Revenue 2016: $196,878Expenses 2016: $215,611Net Income 2016: -$18,7332016Revenue 2017: $206,675Expenses 2017: $202,992Net Income 2017: $3,6832017Revenue 2018: $201,212Expenses 2018: $211,505Net Income 2018: -$10,2932018Revenue 2019: $198,205Expenses 2019: $192,393Net Income 2019: $5,8122019Revenue 2020: $198,557Expenses 2020: $205,237Net Income 2020: -$6,6802020Revenue 2021: $198,327Expenses 2021: $208,050Net Income 2021: -$9,7232021Revenue 2022: $201,669Expenses 2022: $215,132Net Income 2022: -$13,4632022Revenue 2023: $206,176Expenses 2023: $220,675Net Income 2023: -$14,4992023Revenue 2024: $246,011Expenses 2024: $231,370Net Income 2024: $14,6412024

Highlighted filing

2024

Revenue$246,011
Expenses$231,370
Net Income$14,641

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.59$0.72$7.87$2.46$2.31$0.15
2023Detailed filing. Detailed filing data is available for this year.$8.51$0.78$7.72$2.06$2.21$0.14
2022Detailed filing. Detailed filing data is available for this year.$8.96$1.09$7.87$2.02$2.15$0.13
2021Detailed filing. Detailed filing data is available for this year.$8.93$0.93$8.00$1.98$2.08$0.10
2020Detailed filing. Detailed filing data is available for this year.$9.11$1.01$8.10$1.99$2.05$0.07
2019Detailed filing. Detailed filing data is available for this year.$9.26$1.09$8.17$1.98$1.92$0.06
2018Detailed filing. Detailed filing data is available for this year.$9.28$1.17$8.11$2.01$2.12$0.10
2017Detailed filing. Detailed filing data is available for this year.$9.47$1.25$8.21$2.07$2.03$0.04
2016Detailed filing. Detailed filing data is available for this year.$9.95$1.77$8.18$1.97$2.16$0.19
2015Detailed filing. Detailed filing data is available for this year.$9.76$1.39$8.36$1.91$1.89$0.02
2014Summary only. Only limited summary data is available for this year.$9.83$1.49$8.34$1.98$1.77$0.21
2013Summary only. Only limited summary data is available for this year.$9.66$1.53$8.13$1.98$1.74$0.24
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.48$1.58$7.89$1.88
2010Summary only. Only limited summary data is available for this year.$9.65$1.73$7.91$1.93$2.07$0.14
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 31, 2025
Return Version
2024v5.2
Gross Receipts
$246,011
Mission and Program Overview

Mission

Provides housing for low-income, elderly, and handicapped individuals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$434,783$403,040▼ $31,743
Cash and Non-Interest-Bearing Accounts$34,444$59,221▲ $24,777
Accounts Receivable$595$3,702▲ $3,107
Prepaid Expenses and Deferred Charges-$1,180-
Total Assets$850,576$858,803▲ $8,227
Other Assets Total$380,754$391,660▲ $10,906
Liabilities
Mortgage Notes Payable Secured by Investment Property$66,467$58,679▼ $7,788
Other Liabilities$6,356$7,546▲ $1,190
Accounts Payable and Accrued Expenses$5,298$5,482▲ $184
Total Liabilities$78,121$71,707▼ $6,414
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$772,455$787,096▲ $14,641
Total Net Assets Fund Balance$772,455$787,096▲ $14,641
Total Liabilities and Net Assets / Fund Balance$850,576$858,803▲ $8,227

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$377,494$969,818$1,347,312
Equipment$0$150,190$150,190
Land$25,546-$25,546
Other Assets Org$7,546--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Philip GiardinoPresident
Keitha KerrVice President
Kim TeboBoard Member
William PowersBoard Member
Hope DolanSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$243,196
Investment Income
$0
Other Revenue
$2,815
Change in Net Assets
$14,641
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$177,924
Salaries, Compensation, and Employee Benefits$53,446
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$20,655$23,066-$43,721
Depreciation Depletion$37,823--$37,823
Fees for Services Management-$22,270-$22,270
Insurance$17,301--$17,301
Occupancy$16,983--$16,983
Fees for Services Other$8,412$6,400-$14,812
Payroll Taxes-$8,744-$8,744
All Other Expenses$4,021$2,851-$6,872
Other Expenses$6,528$7,442-$6,528
Office Expenses-$2,346-$2,346
Other Employee Benefits$981--$981
Interest$631--$631
Conferences and Meetings-$536-$536
Advertising-$441-$441
Fees for Services Legal-$63-$63
Total Functional Expenses$157,211$74,159$0$231,370
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
TENANTS' SECURITY DEPOSITS$7,546
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

Two plus four management co., inc. Is the management agent which is responsible for day-to-day operations including marketing and resident processing, maintenance and repairs, rent collection and accounting duties, tenant relations, and lease enforcement, as outlined in the management agreement. All salaries and payroll taxes are paid to the management company to reimburse expenses of the management agent.

Form 990, Part VI, Section A, Line 8B

No meetings were held in current year.

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

Belmont management receives the form 990 and forwards it to the board for review and filing.

Form 990, Part VI, Section B, Line 12C

Voluntary disclosure required.

Form 990, Part VI, Section C, Line 19

UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
South St Lawrence Planning Corp
EIN
16-1126230
Phone
3158482074
Address
PO BOX 6, STAR LAKE, NY 13690

Signing Officer

Name
Philip Giardiano
Title
President
Phone
3158482074
Signed
2025-10-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Philip Giardiano
Formed
1980
Legal Domicile
Ny
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Efpr Group Cpas Pllc
Address
6390 MAIN STREET SUITE 200, WILLIAMSVILLE, NY 14221
Preparer
David a Urban CPA
Phone
7166340700
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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/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0203306
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0201218
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0195880
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0194555
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01038155
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0180
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt042
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01659
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01881
IRS990ScheduleA/InvestmentIncomeCYPct00.00180
IRS990ScheduleA/InvestmentIncomePYPct00.00600
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt02815
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt02870
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt01417
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt02405
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt02343
IRS990ScheduleA/OtherIncome509Grp/TotalAmt011850
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98690
IRS990ScheduleA/PublicSupportPY509Pct00.98300
IRS990ScheduleA/PublicSupportTotal509Amt01038155
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0243196
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0203306
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0201218
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0195880
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0194555
IRS990ScheduleA/Total509Grp/TotalAmt01038155
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0246011
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0206176
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0202815
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0198327
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0198557
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01051886
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0377494
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0969818
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01347312
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0150190
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0150190
IRS990ScheduleD/LandGrp/BookValueAmt025546
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt025546
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0364014
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt120100
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt27546
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RESERVE FOR REPLACEMENTS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1TAX & INSURANCE ESCROW
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2TENANTS' SECURITY DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt07546
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TENANTS' SECURITY DEPOSITS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0403040
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0391660
IRS990ScheduleD/TotalLiabilityAmt07546
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TWO PLUS FOUR MANAGEMENT CO., INC. IS THE MANAGEMENT AGENT WHICH IS RESPONSIBLE FOR DAY-TO-DAY OPERATIONS INCLUDING MARKETING AND RESIDENT PROCESSING, MAINTENANCE AND REPAIRS, RENT COLLECTION AND ACCOUNTING DUTIES, TENANT RELATIONS, AND LEASE ENFORCEMENT, AS OUTLINED IN THE MANAGEMENT AGREEMENT. ALL SALARIES AND PAYROLL TAXES ARE PAID TO THE MANAGEMENT COMPANY TO REIMBURSE EXPENSES OF THE MANAGEMENT AGENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO MEETINGS WERE HELD IN CURRENT YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BELMONT MANAGEMENT RECEIVES THE FORM 990 AND FORWARDS IT TO THE BOARD FOR REVIEW AND FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3VOLUNTARY DISCLOSURE REQUIRED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0850576
IRS990/TotalAssetsEOYAmt0858803
IRS990/TotalAssetsGrp/BOYAmt0850576
IRS990/TotalAssetsGrp/EOYAmt0858803
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt074159
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0157211
IRS990/TotalFunctionalExpensesGrp/TotalAmt0231370
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt078121
IRS990/TotalLiabilitiesEOYAmt071707
IRS990/TotalLiabilitiesGrp/BOYAmt078121
IRS990/TotalLiabilitiesGrp/EOYAmt071707
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0772455
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0787096
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0157211
IRS990/TotalProgramServiceRevenueAmt0243196
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt02815
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0243196
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0246011
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0850576
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0858803
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 6
IRS990/USAddress/CityNm0STAR LAKE
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd013690
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0PHILIP GIARDIANO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03158482074
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SOUTH ST LAWRENCE PLANNING CORP
ReturnHeader/Filer/BusinessNameControlTxt0SOUT
ReturnHeader/Filer/EIN0161126230
ReturnHeader/Filer/PhoneNum03158482074
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 6
ReturnHeader/Filer/USAddress/CityNm0STAR LAKE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd013690
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0474526160
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0EFPR GROUP CPAS PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06390 MAIN STREET SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WILLIAMSVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd014221
ReturnHeader/PreparerPersonGrp/PhoneNum07166340700
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID A URBAN CPA
ReturnHeader/ReturnTs02025-10-31T09:20:46-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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