Civic Intelligence

Johnnie B Moore Towers II Inc

EIN 20-3750569 • 501(c)3 • Atlanta, GA

Profile

Providing housing to elderly persons by operating a hud-assisted community regulated under section 202 of the national housing act of 1959.

PO Box 53274Atlanta, GA 30355

n/A

Siviq Scores

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

Liabilities / Assets

97th percentile

1.50x

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

NTEE X • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

98th percentile

7.67x

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

NTEE X • $1M-$5M nonprofits • Source year 2024

Net Margin

8th percentile

-45%

Higher net margin than 8% of similar nonprofits.

NTEE X • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

62nd percentile

$0

Higher top officer pay than 62% of similar nonprofits.

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

NTEE X • $1M-$5M nonprofits • Source year 2024

Asset Growth

22nd percentile

-4.2%

Faster asset growth than 22% of similar nonprofits.

NTEE X • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

53rd percentile

9.7%

Faster revenue growth than 53% of similar nonprofits.

NTEE X • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$3,328,820

Down $146,155 (-4.2%) from 2023

Liabilities

Up

$4,979,321

Up $145,903 (+3.0%) from 2023

Net Assets

Down

-$1,650,501

Down $292,058 (-21%) from 2023

Revenue

Up

$648,956

Up $57,522 (+9.7%) from 2023

Expenses

Up

$941,014

Up $268,925 (+40%) from 2023

Net Income

Down

-$292,058

Down $211,403 (-262%) 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-$2.0MAssets 2013: $4,621,554Liabilities 2013: $4,851,677Net Assets 2013: -$230,1232013Assets 2014: $4,476,147Liabilities 2014: $4,824,955Net Assets 2014: -$348,8082014Assets 2015: $4,333,846Liabilities 2015: $4,833,494Net Assets 2015: -$499,6482015Assets 2016: $4,185,529Liabilities 2016: $4,825,900Net Assets 2016: -$640,3712016Assets 2017: $4,052,149Liabilities 2017: $4,862,018Net Assets 2017: -$809,8692017Assets 2018: $3,980,251Liabilities 2018: $4,918,076Net Assets 2018: -$937,8252018Assets 2019: $3,850,419Liabilities 2019: $4,867,961Net Assets 2019: -$1,017,5422019Assets 2020: $3,762,564Liabilities 2020: $4,831,614Net Assets 2020: -$1,069,0502020Assets 2021: $3,691,130Liabilities 2021: $4,847,930Net Assets 2021: -$1,156,8002021Assets 2022: $3,567,572Liabilities 2022: $4,845,360Net Assets 2022: -$1,277,7882022Assets 2023: $3,474,975Liabilities 2023: $4,833,418Net Assets 2023: -$1,358,4432023Assets 2024: $3,328,820Liabilities 2024: $4,979,321Net Assets 2024: -$1,650,5012024

Highlighted filing

2024

Assets$3,328,820
Liabilities$4,979,321
Net Assets-$1,650,501

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2013: $346,893Expenses 2013: $426,559Net Income 2013: -$79,6662013Revenue 2014: $367,968Expenses 2014: $486,653Net Income 2014: -$118,6852014Revenue 2015: $368,914Expenses 2015: $519,754Net Income 2015: -$150,8402015Revenue 2016: $394,647Expenses 2016: $535,370Net Income 2016: -$140,7232016Revenue 2017: $401,484Expenses 2017: $570,982Net Income 2017: -$169,4982017Revenue 2018: $429,844Expenses 2018: $557,800Net Income 2018: -$127,9562018Revenue 2019: $469,428Expenses 2019: $549,145Net Income 2019: -$79,7172019Revenue 2020: $483,258Expenses 2020: $534,766Net Income 2020: -$51,5082020Revenue 2021: $489,548Expenses 2021: $577,298Net Income 2021: -$87,7502021Revenue 2022: $509,883Expenses 2022: $630,871Net Income 2022: -$120,9882022Revenue 2023: $591,434Expenses 2023: $672,089Net Income 2023: -$80,6552023Revenue 2024: $648,956Expenses 2024: $941,014Net Income 2024: -$292,0582024

Highlighted filing

2024

Revenue$648,956
Expenses$941,014
Net Income-$292,058

Filings

Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jul 12, 2023
Return Version
2022v5.0
Gross Receipts
$509,883
Mission and Program Overview

Mission

Providing housing to elderly persons by operating a hud-assisted community regulated under section 202 of the national housing act of 1959.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,520,666$3,424,592▼ $96,074
Investments Other Securities$140,842$130,499▼ $10,343
Cash and Non-Interest-Bearing Accounts$24,260--
Accounts Receivable$4,862$12,481▲ $7,619
Other Notes and Loans Receivable, Net$500--
Total Assets$3,691,130$3,567,572▼ $123,558
Liabilities
Other Liabilities$4,795,538$4,796,018▲ $480
Accounts Payable and Accrued Expenses$50,932$47,882▼ $3,050
Deferred Revenue$1,460$1,460→ $0
Total Liabilities$4,847,930$4,845,360▼ $2,570
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-1,156,800$-1,277,788▼ $120,988
Total Net Assets Fund Balance$-1,156,800$-1,277,788▼ $120,988
Total Liabilities and Net Assets / Fund Balance$3,691,130$3,567,572▼ $123,558

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,112,712$1,373,016$4,485,728
Other Land Buildings$36,880$390,319$427,199
Land$275,000-$275,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rev Jasper Williams JrPresident
Rev Joseph WilliamsVice-president
Leornard PerrymanDirector
Linda LawsonDirector
Philander BoydDirector
Janice WilliamsSecretary-treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$507,520
Investment Income
$15
Other Revenue
$2,348
Change in Net Assets
$-120,988

Audited Revenue Reconciliation

Revenue per Audited Statements
$509,883
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$509,883
Total Revenue per Form 990
$509,883
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$470,402
Salaries, Compensation, and Employee Benefits$160,469
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$127,390--$127,390
Other Salaries and Wages$105,929--$105,929
Fees for Services Management-$53,873-$53,873
Other Employee Benefits$44,266--$44,266
Insurance$22,382--$22,382
Other Expenses$14,370$14,445-$14,370
Payroll Taxes$10,274--$10,274
Total Functional Expenses$562,553$68,318$0$630,871

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$630,871
Total Expenses per Audited Statements$630,871
Total Expenses per Form 990$630,871
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Capital Advance$4,780,100
Tenant Security Deposits$15,918
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Part VI, Section A, Line 2

The president is the father of the vice president.

Form 990, Part VI, Section A, Line 3

The organization has entered into a management agreement with a management company for day-to-day management of the apartment community as is common practice for owners/operators of hud-assisted rental communities.

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

The return is prepared by a certified public accounting firm and provided to the management company for intitial review and approval. After any questions and comments from the management company are addressed, the return is provided to the board of directors for final review and approval. After any questions and comments from the board of directors are addressed, the final return is signed by the designated board officer and filed.

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

Compliance is monitored at regularly scheduled meetings of the board of directors and at other times, if needed.

Form 990, Part VI, Section C, Line 19

Documents are maintained by the board of directors and copies are provided upon request.

Filing and Contact Details

Filer

Filer Name
Johnnie B Moore Towers Ii Inc
EIN
20-3750569
Phone
4048169770
Address
PO BOX 53274, ATLANTA, GA 30355

Signing Officer

Name
Janice Williams
Title
Treasurer
Phone
4048169770
Signed
2023-07-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Janice Williams
Formed
2005
Legal Domicile
Ga
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
7

Preparer

Firm
Aprio Llp
Address
2002 SUMMIT BOULEVARD SUITE 120, ATLANTA, GA 30319
Preparer
Angela T Dotson
Phone
4048929651
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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/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0509883
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0489548
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0483258
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0469428
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0429844
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02381961
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt03112712
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01373016
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04485728
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0630871
IRS990ScheduleD/LandGrp/BookValueAmt0275000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0275000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt036880
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0390319
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0427199
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04780100
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt115918
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CAPITAL ADVANCE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1TENANT SECURITY DEPOSITS
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0509883
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03424592
IRS990ScheduleD/TotalExpensesPerForm990Amt0630871
IRS990ScheduleD/TotalLiabilityAmt04796018
IRS990ScheduleD/TotalRevenuePerForm990Amt0509883
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0509883
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0630871
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PRESIDENT IS THE FATHER OF THE VICE PRESIDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS ENTERED INTO A MANAGEMENT AGREEMENT WITH A MANAGEMENT COMPANY FOR DAY-TO-DAY MANAGEMENT OF THE APARTMENT COMMUNITY AS IS COMMON PRACTICE FOR OWNERS/OPERATORS OF HUD-ASSISTED RENTAL COMMUNITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE RETURN IS PREPARED BY A CERTIFIED PUBLIC ACCOUNTING FIRM AND PROVIDED TO THE MANAGEMENT COMPANY FOR INTITIAL REVIEW AND APPROVAL. AFTER ANY QUESTIONS AND COMMENTS FROM THE MANAGEMENT COMPANY ARE ADDRESSED, THE RETURN IS PROVIDED TO THE BOARD OF DIRECTORS FOR FINAL REVIEW AND APPROVAL. AFTER ANY QUESTIONS AND COMMENTS FROM THE BOARD OF DIRECTORS ARE ADDRESSED, THE FINAL RETURN IS SIGNED BY THE DESIGNATED BOARD OFFICER AND FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPLIANCE IS MONITORED AT REGULARLY SCHEDULED MEETINGS OF THE BOARD OF DIRECTORS AND AT OTHER TIMES, IF NEEDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE MAINTAINED BY THE BOARD OF DIRECTORS AND COPIES ARE PROVIDED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 3
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/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03691130
IRS990/TotalAssetsEOYAmt03567572
IRS990/TotalAssetsGrp/BOYAmt03691130
IRS990/TotalAssetsGrp/EOYAmt03567572
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt068318
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0562553
IRS990/TotalFunctionalExpensesGrp/TotalAmt0630871
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04847930
IRS990/TotalLiabilitiesEOYAmt04845360
IRS990/TotalLiabilitiesGrp/BOYAmt04847930
IRS990/TotalLiabilitiesGrp/EOYAmt04845360
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-1156800
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-1277788
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0562553
IRS990/TotalProgramServiceRevenueAmt0507520
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt015
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0509868
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0509883
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03691130
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03567572
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 53274
IRS990/USAddress/CityNm0ATLANTA
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030355
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JANICE WILLIAMS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04048169770
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-07-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JOHNNIE B MOORE TOWERS II INC
ReturnHeader/Filer/BusinessNameControlTxt0JOHN
ReturnHeader/Filer/EIN0203750569
ReturnHeader/Filer/PhoneNum04048169770
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 53274
ReturnHeader/Filer/USAddress/CityNm0ATLANTA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030355
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0571157523
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0APRIO LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02002 SUMMIT BOULEVARD SUITE 120
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ATLANTA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030319
ReturnHeader/PreparerPersonGrp/PhoneNum04048929651
ReturnHeader/PreparerPersonGrp/PreparationDt02023-07-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANGELA T DOTSON
ReturnHeader/ReturnTs02023-09-11T12:13:47-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JANICE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0WILLIAMS
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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