Civic Intelligence

Bay Pointe Apartments Inc

EIN 20-4264152 • 501(c)3 • Prestonsburg, KY

Profile

To provide low income housing to senior citizens

110 Resource CourtPrestonsburg, KY 41653
Siviq Scores

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

Liabilities / Assets

33rd percentile

0.01x

Higher debt load relative to assets than 33% of similar nonprofits.

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

Liabilities / Revenue

56th percentile

0.11x

Higher debt load relative to revenue than 56% of similar nonprofits.

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

Net Margin

12th percentile

-27%

Higher net margin than 12% of similar nonprofits.

501(c)3 • $1M-$5M 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

29th percentile

-2.6%

Faster asset growth than 29% of similar nonprofits.

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

Revenue Growth

58th percentile

12%

Faster revenue growth than 58% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Down

$1,372,464

Down $35,926 (-2.6%) from 2023

Liabilities

Up

$16,552

Up $4,489 (+37%) from 2023

Net Assets

Down

$1,355,912

Down $40,415 (-2.9%) from 2023

Operations
Liabilities / Revenue56th percentileNet Margin12th percentile

Revenue

Up

$148,021

Up $15,329 (+12%) from 2023

Expenses

Down

$188,436

Down $29,046 (-13%) from 2023

Net Income

Up

-$40,415

Up $44,375 (+52%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth29th percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $2,309,261Liabilities 2011: $7,932Net Assets 2011: $2,301,3292011Assets 2012: $2,249,740Liabilities 2012: $12,992Net Assets 2012: $2,236,7482012Assets 2013: $2,134,663Liabilities 2013: $10,912Net Assets 2013: $2,123,7512013Assets 2014: $2,064,365Liabilities 2014: $11,900Net Assets 2014: $2,052,4652014Assets 2015: $1,996,584Liabilities 2015: $13,941Net Assets 2015: $1,982,6432015Assets 2016: $1,923,207Liabilities 2016: $14,952Net Assets 2016: $1,908,2552016Assets 2017: $1,859,095Liabilities 2017: $17,577Net Assets 2017: $1,841,5182017Assets 2018: $1,790,302Liabilities 2018: $13,738Net Assets 2018: $1,776,5642018Assets 2019: $1,733,835Liabilities 2019: $20,083Net Assets 2019: $1,713,7522019Assets 2020: $1,637,810Liabilities 2020: $14,810Net Assets 2020: $1,623,0002020Assets 2021: $1,561,864Liabilities 2021: $9,464Net Assets 2021: $1,552,4002021Assets 2022: $1,490,775Liabilities 2022: $9,658Net Assets 2022: $1,481,1172022Assets 2023: $1,408,390Liabilities 2023: $12,063Net Assets 2023: $1,396,3272023Assets 2024: $1,372,464Liabilities 2024: $16,552Net Assets 2024: $1,355,9122024

Highlighted filing

2024

Assets$1,372,464
Liabilities$16,552
Net Assets$1,355,912
Open 2024 Filing

Operations Trend

Revenue Growth58th percentile

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

$300K$200K$100K$0-$100KRevenue 2011: $71,276Expenses 2011: $149,871Net Income 2011: -$78,5952011Revenue 2012: $104,728Expenses 2012: $169,309Net Income 2012: -$64,5812012Expenses 2013: $194,7242013Revenue 2014: $89,295Expenses 2014: $160,581Net Income 2014: -$71,2862014Revenue 2015: $104,535Expenses 2015: $174,357Net Income 2015: -$69,8222015Revenue 2016: $109,608Expenses 2016: $183,996Net Income 2016: -$74,3882016Revenue 2017: $111,859Expenses 2017: $178,596Net Income 2017: -$66,7372017Revenue 2018: $115,293Expenses 2018: $180,247Net Income 2018: -$64,9542018Revenue 2019: $116,774Expenses 2019: $179,586Net Income 2019: -$62,8122019Revenue 2020: $105,691Expenses 2020: $196,443Net Income 2020: -$90,7522020Revenue 2021: $132,516Expenses 2021: $203,116Net Income 2021: -$70,6002021Revenue 2022: $125,874Expenses 2022: $197,157Net Income 2022: -$71,2832022Revenue 2023: $132,692Expenses 2023: $217,482Net Income 2023: -$84,7902023Revenue 2024: $148,021Expenses 2024: $188,436Net Income 2024: -$40,4152024

Highlighted filing

2024

Revenue$148,021
Expenses$188,436
Net Income-$40,415
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,372,464
Liabilities
$16,552
Net assets
$1,355,912
Revenue
$148,021
Expenses
$188,436
Net income
-$40,415
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.37$0.02$1.36$0.15$0.19$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.41$0.01$1.40$0.13$0.22$0.08
2022Detailed filing. Detailed filing data is available for this year.$1.49$0.01$1.48$0.13$0.20$0.07
2021Detailed filing. Detailed filing data is available for this year.$1.56$0.01$1.55$0.13$0.20$0.07
2020Detailed filing. Detailed filing data is available for this year.$1.64$0.01$1.62$0.11$0.20$0.09
2019Detailed filing. Detailed filing data is available for this year.$1.73$0.02$1.71$0.12$0.18$0.06
2018Detailed filing. Detailed filing data is available for this year.$1.79$0.01$1.78$0.12$0.18$0.06
2017Detailed filing. Detailed filing data is available for this year.$1.86$0.02$1.84$0.11$0.18$0.07
2016Detailed filing. Detailed filing data is available for this year.$1.92$0.01$1.91$0.11$0.18$0.07
2015Detailed filing. Detailed filing data is available for this year.$2.00$0.01$1.98$0.10$0.17$0.07
2014Detailed filing. Detailed filing data is available for this year.$2.06$0.01$2.05$0.09$0.16$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.13$0.01$2.12$0.19
2012Summary only. Only limited summary data is available for this year.$2.25$0.01$2.24$0.10$0.17$0.06
2011Summary only. Only limited summary data is available for this year.$2.31$0.01$2.30$0.07$0.15$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 11, 2024
Return Version
2023v5.0
Gross Receipts
$148,021
Mission and Program Overview

Mission

To provide low income housing to senior citizens

Provided housing for low income elderly

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,346,631$1,296,000▼ $50,631
Savings and Temporary Cash Investments$56,362$64,001▲ $7,639
Cash and Non-Interest-Bearing Accounts$3,989$8,833▲ $4,844
Prepaid Expenses and Deferred Charges$1,408$3,630▲ $2,222
Total Assets$1,408,390$1,372,464▼ $35,926
Liabilities
Accounts Payable and Accrued Expenses$5,045$9,027▲ $3,982
Other Liabilities$7,018$7,525▲ $507
Total Liabilities$12,063$16,552▲ $4,489
Net Assets / Fund Balance
Net Assets With Donor Restrictions$2,580,738$2,580,738→ $0
Net Assets Without Donor Restrictions$-1,184,411$-1,224,826▼ $40,415
Total Net Assets Fund Balance$1,396,327$1,355,912▼ $40,415
Total Liabilities and Net Assets / Fund Balance$1,408,390$1,372,464▼ $35,926

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$706,982$1,186,299$1,893,281
Land$150,000-$150,000
Equipment-$67,422$67,422
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
James ButlerPresident
Eric RatliffSec/treas
Diane ThackerVP
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$146,729
Investment Income
$1,292
Other Revenue
$0
Change in Net Assets
$-40,415
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$140,686
Salaries, Compensation, and Employee Benefits$47,750
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$50,632--$50,632
Other Salaries and Wages$42,382--$42,382
Fees for Services Management$14,248--$14,248
Other Expenses$12,292--$12,292
Insurance$6,490--$6,490
Office Expenses$5,911--$5,911
Fees for Services Accounting$4,800--$4,800
Payroll Taxes$4,028--$4,028
All Other Expenses$1,512--$1,512
Other Employee Benefits$1,340--$1,340
Advertising$662--$662
Travel$306--$306
Fees for Services Legal$154--$154
Total Functional Expenses$188,436$0$0$188,436
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tenant Security Deposit$7,525
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

Part VI Section B Line 11B

“A copy of the tax return is emailed to the accountant for the management company and board president who reviews it with the board and approves and signs the return”

Part VI Section B Line 12C

“The board and management company monitor by reviewing transactions and hud approval is obtained before any disbursements are made to related parties”

Part VI Section C Line 19

“All governing documents are made available upon written request and all meetings are open to the public”

Filing and Contact Details

Filer

Filer Name
Bay Pointe Apartments Inc
EIN
20-4264152
Address
110 RESOURCE COURT, Prestonsburg, KY 41653

Signing Officer

Name
Eric Ratliff
Title
Sec/treas
Signed
2024-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eric Ratliff
Formed
2006
Legal Domicile
Ky
Voting Board Members
5
Independent Board Members
5
Employees
4

Preparer

Firm
Morgan and Associates LLC
Address
749 BROADWAY STREET, WEST LIBERTY, KY 41472
Preparer
Brenda K Morgan CPA
Phone
6067431884
Supplemental Narrative

Additional Explanations

Part IX Line 24E

“All other expenses all other expenses consist of bank charges 136 workers comp 758 and licenses and fees 618”

Raw XML Appendix344 raw XML fields

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

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt05045
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt09027
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVIDED HOUSING FOR LOW INCOME ELDERLY
IRS990/AdvertisingGrp/ProgramServicesAmt0662
IRS990/AdvertisingGrp/TotalAmt0662
IRS990/AllOtherExpensesGrp/ProgramServicesAmt01512
IRS990/AllOtherExpensesGrp/TotalAmt01512
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0MADONNA SKAGGS
IRS990/BooksInCareOfDetail/PhoneNum06066833100
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0CAVE RUN LAKERD
IRS990/BooksInCareOfDetail/USAddress/CityNm0SALT LICK
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd040371
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt03989
IRS990/CashNonInterestBearingGrp/EOYAmt08833
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt01292
IRS990/CYOtherExpensesAmt0140686
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0146729
IRS990/CYRevenuesLessExpensesAmt0-40415
IRS990/CYSalariesCompEmpBnftPaidAmt047750
IRS990/CYTotalExpensesAmt0188436
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0148021
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0true
IRS990/DepreciationDepletionGrp/ProgramServicesAmt050632
IRS990/DepreciationDepletionGrp/TotalAmt050632
IRS990/Desc0PROVIDED 23 LOW INCOME HOUSING UNITS TO SENIOR CITIZENS
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt02580738
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt02580738
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt04
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExcsTaxSect4951Or4952Or4953Ind0false
IRS990/ExpenseAmt0188436
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditPerformedInd0true
IRS990/FederalGrantAuditRequiredInd0true
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt04800
IRS990/FeesForServicesAccountingGrp/TotalAmt04800
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt0154
IRS990/FeesForServicesLegalGrp/TotalAmt0154
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt014248
IRS990/FeesForServicesManagementGrp/TotalAmt014248
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0JAMES BUTLER
IRS990/Form990PartVIISectionAGrp/PersonNm1DIANE THACKER
IRS990/Form990PartVIISectionAGrp/PersonNm2ERIC RATLIFF
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VP
IRS990/Form990PartVIISectionAGrp/TitleTxt2SEC/TREAS
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02006
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0148021
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXInd0X
IRS990/InsuranceGrp/ProgramServicesAmt06490
IRS990/InsuranceGrp/TotalAmt06490
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt01292
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01292
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01253721
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01346631
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01296000
IRS990/LandBldgEquipCostOrOtherBssAmt02549721
IRS990/LegalDomicileStateCd0KY
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE LOW INCOME HOUSING TO SENIOR CITIZENS
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01396327
IRS990/NetAssetsOrFundBalancesEOYAmt01355912
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-1184411
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-1224826
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ProgramServicesAmt05911
IRS990/OfficeExpensesGrp/TotalAmt05911
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt01340
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01340
IRS990/OtherExpensesGrp/Desc0AUDIT
IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINT
IRS990/OtherExpensesGrp/Desc2TRAINING
IRS990/OtherExpensesGrp/Desc3UTILITIES
IRS990/OtherExpensesGrp/ProgramServicesAmt07100
IRS990/OtherExpensesGrp/ProgramServicesAmt136224
IRS990/OtherExpensesGrp/ProgramServicesAmt2355
IRS990/OtherExpensesGrp/ProgramServicesAmt312292
IRS990/OtherExpensesGrp/TotalAmt07100
IRS990/OtherExpensesGrp/TotalAmt136224
IRS990/OtherExpensesGrp/TotalAmt2355
IRS990/OtherExpensesGrp/TotalAmt312292
IRS990/OtherLiabilitiesGrp/BOYAmt07018
IRS990/OtherLiabilitiesGrp/EOYAmt07525
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt042382
IRS990/OtherSalariesAndWagesGrp/TotalAmt042382
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt04028
IRS990/PayrollTaxesGrp/TotalAmt04028
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01408
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03630
IRS990/PrincipalOfficerNm0ERIC RATLIFF
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0531110
IRS990/ProgramServiceRevenueGrp/Desc0RENTAL INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0146729
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0146729
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0572
IRS990/PYOtherExpensesAmt0180474
IRS990/PYProgramServiceRevenueAmt0132120
IRS990/PYRevenuesLessExpensesAmt0-84790
IRS990/PYSalariesCompEmpBnftPaidAmt037008
IRS990/PYTotalExpensesAmt0217482
IRS990/PYTotalRevenueAmt0132692
IRS990/ReconcilationRevenueExpnssAmt0-40415
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt056362
IRS990/SavingsAndTempCashInvstGrp/EOYAmt064001
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt07257
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt07257
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01292
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0572
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0189
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0583
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0491
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt03127
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0146729
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0132120
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0125685
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0124676
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0105200
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0634410
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01292
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0572
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0189
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0583
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0491
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt03127
IRS990ScheduleA/InvestmentIncomeCYPct00.00480
IRS990ScheduleA/InvestmentIncomePYPct00.00400
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99520
IRS990ScheduleA/PublicSupportPY509Pct00.99600
IRS990ScheduleA/PublicSupportTotal509Amt0641667
IRS990ScheduleA/SupportSumAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0146729
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0132120
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0125685
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0131933
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0105200
IRS990ScheduleA/Total509Grp/TotalAmt0641667
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0148021
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0132692
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0125874
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0132516
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0105691
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0644794
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0706982
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01186299
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01893281
IRS990ScheduleD/EquipmentGrp/DepreciationAmt067422
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt067422
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0150000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0150000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt07525
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TENANT SECURITY DEPOSIT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0856982
IRS990ScheduleD/TotalLiabilityAmt07525
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE TAX RETURN IS EMAILED TO THE ACCOUNTANT FOR THE MANAGEMENT COMPANY AND BOARD PRESIDENT WHO REVIEWS IT WITH THE BOARD AND APPROVES AND SIGNS THE RETURN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD AND MANAGEMENT COMPANY MONITOR BY REVIEWING TRANSACTIONS AND HUD APPROVAL IS OBTAINED BEFORE ANY DISBURSEMENTS ARE MADE TO RELATED PARTIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON WRITTEN REQUEST AND ALL MEETINGS ARE OPEN TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL OTHER EXPENSES ALL OTHER EXPENSES CONSIST OF BANK CHARGES 136 WORKERS COMP 758 AND LICENSES AND FEES 618
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART VI SECTION B LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART VI SECTION B LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PART VI SECTION C LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART IX LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01408390
IRS990/TotalAssetsEOYAmt01372464
IRS990/TotalAssetsGrp/BOYAmt01408390
IRS990/TotalAssetsGrp/EOYAmt01372464
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0188436
IRS990/TotalFunctionalExpensesGrp/TotalAmt0188436
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt012063
IRS990/TotalLiabilitiesEOYAmt016552
IRS990/TotalLiabilitiesGrp/BOYAmt012063
IRS990/TotalLiabilitiesGrp/EOYAmt016552
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01396327
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01355912
IRS990/TotalOtherProgSrvcRevenueAmt0148021
IRS990/TotalProgramServiceExpensesAmt0188436
IRS990/TotalProgramServiceRevenueAmt0146729
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0148021
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0148021
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01408390
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01372464
IRS990/TravelGrp/ProgramServicesAmt0306
IRS990/TravelGrp/TotalAmt0306
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0110 Resource Court
IRS990/USAddress/CityNm0PRESTONSBURG
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd041653
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ERIC RATLIFF
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SEC/TREAS
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BAY POINTE APARTMENTS INC
ReturnHeader/Filer/BusinessNameControlTxt0BAYP
ReturnHeader/Filer/EIN0204264152
ReturnHeader/Filer/USAddress/AddressLine1Txt0110 RESOURCE COURT
ReturnHeader/Filer/USAddress/CityNm0Prestonsburg
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd041653
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0320034770
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MORGAN AND ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0749 BROADWAY STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WEST LIBERTY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd041472
ReturnHeader/PreparerPersonGrp/PhoneNum06067431884
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRENDA K MORGAN CPA
ReturnHeader/ReturnTs02024-11-12T11:51:22-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.