Liabilities / Assets
60th percentile
Higher debt load relative to assets than 60% of similar nonprofits.
EIN 23-7100500 • 501(c)4 • Columbia, SC
Profile
To provide low income housing to the elderly under a hud program
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
60th percentile
Higher debt load relative to assets than 60% of similar nonprofits.
Liabilities / Revenue
65th percentile
Higher debt load relative to revenue than 65% of similar nonprofits.
Net Margin
48th percentile
Higher net margin than 48% of similar nonprofits.
Top Officer Pay
88th percentile
Higher top officer pay than 88% of similar nonprofits.
Top officer pay equals 6.6% of source-year revenue.
Asset Growth
44th percentile
Faster asset growth than 44% of similar nonprofits.
Revenue Growth
16th percentile
Faster revenue growth than 16% of similar nonprofits.
Assets
Up$4,528,819
Up $111,671 (+2.5%) from 2023
Liabilities
Down$446,898
Down $78,699 (-15%) from 2023
Net Assets
Up$4,081,921
Up $190,370 (+4.9%) from 2023
Revenue
Down$2,480,865
Down $343,153 (-12%) from 2023
Expenses
Down$2,290,495
Down $194,162 (-7.8%) from 2023
Net Income
Down$190,370
Down $148,991 (-44%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
To provide low income housing to the elderly under a hud program
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $2,748,962 | $3,050,141 | ▲ $301,179 |
| Prepaid Expenses and Deferred Charges | $123,812 | $112,208 | ▼ $11,604 |
| Cash and Non-Interest-Bearing Accounts | $45,576 | $45,846 | ▲ $270 |
| Accounts Receivable | $23,883 | $32,793 | ▲ $8,910 |
| Total Assets | $4,417,148 | $4,528,819 | ▲ $111,671 |
| Other Assets Total | $1,474,915 | $1,287,831 | ▼ $187,084 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $274,906 | $235,091 | ▼ $39,815 |
| Accounts Payable and Accrued Expenses | $191,734 | $154,906 | ▼ $36,828 |
| Other Liabilities | $58,957 | $56,901 | ▼ $2,056 |
| Total Liabilities | $525,597 | $446,898 | ▼ $78,699 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $3,891,551 | $4,081,921 | ▲ $190,370 |
| Total Net Assets Fund Balance | $3,891,551 | $4,081,921 | ▲ $190,370 |
| Total Liabilities and Net Assets / Fund Balance | $4,417,148 | $4,528,819 | ▲ $111,671 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $2,020,521 | $5,277,994 | $7,298,515 |
| Equipment | $514,611 | $144,253 | $658,864 |
| Land | $476,002 | - | $476,002 |
| Other Land Buildings | $39,007 | $67,647 | $106,654 |
| Other Assets Org | $37,701 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Russell Bell | Executive Di | FT | $164,487 | $164,487 |
| Russell Bell | Executive Director | - | $164,487 | $164,487 |
| Name | Title |
|---|---|
| Will Fowles | President |
| Bob Diggie | Board Member |
| Chris Kirk | Board Member |
| Katie Owens | Board Member |
| Kris Whitley | Board Member |
| Larry Woodrum | Board Member |
| Margaret Jennings Todd | Board Member |
| Martha Smith | Board Member |
| Hank Knight | Secretary |
| Peter Shand | Treasurer |
| Dr Bonnie Montgomery | Vice Preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,445,062 |
| Salaries, Compensation, and Employee Benefits | $845,433 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $252,308 | $339,222 | - | $591,530 |
| Occupancy | $480,454 | - | - | $480,454 |
| Other Employee Benefits | $205,740 | - | - | $205,740 |
| Depreciation Depletion | $194,260 | - | - | $194,260 |
| Insurance | $126,257 | - | - | $126,257 |
| Payroll Taxes | $48,163 | - | - | $48,163 |
| Other Expenses | $36,005 | $112,032 | - | $36,005 |
| Office Expenses | - | $27,513 | - | $27,513 |
| Interest | $20,688 | - | - | $20,688 |
| All Other Expenses | $14,995 | - | - | $14,995 |
| Fees for Services Accounting | - | $13,700 | - | $13,700 |
| Advertising | - | $6,163 | - | $6,163 |
| Fees for Services Legal | - | $1,847 | - | $1,847 |
| Total Functional Expenses | $1,790,018 | $500,477 | $0 | $2,290,495 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $2,561,470 |
| Expenses per Audited Statements | $2,290,495 |
| Total Expenses per Form 990 | $2,290,495 |
| Expenses Not Reported on Form 990 | $270,975 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Tenant Deposits Held in Trust | $56,901 |
“The board and/or executive director reviews the return prior to filing”
“AVAILABLE UPON REQUEST”
“Elderly care expense reimbursement 270,975 elderly care expenses -270,975”
“Elderly care expense reimbursement 270,975”
“Elderly care expenses 270,975”
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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|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 154906 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 23883 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 32793 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE LOW INCOME HOUSING TO THE ELDERLY UNDER A HUD PROGRAM |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 6163 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 6163 |
| IRS990/AllOtherContributionsAmt | 0 | 220 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 14995 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 14995 |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
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| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8037996524 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2100 BLOSSOM STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | COLUMBIA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 29205 |
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| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 45576 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 45846 |
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| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
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| IRS990/CompensationProcessOtherInd | 0 | false |
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| IRS990/ConservationEasementsInd | 0 | false |
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| IRS990/CreditCounselingInd | 0 | false |
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| IRS990/CYContributionsGrantsAmt | 0 | 220 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1018 |
| IRS990/CYOtherExpensesAmt | 0 | 1445062 |
| IRS990/CYOtherRevenueAmt | 0 | 154253 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2325374 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 190370 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 845433 |
| IRS990/CYTotalExpensesAmt | 0 | 2290495 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2480865 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
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| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 194260 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 194260 |
| IRS990/Desc | 0 | TO PROVIDE LOW INCOME HOUSING TO THE ELDERLY UNDER A HUD PROGRAM |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
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| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 17 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 1790018 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditPerformedInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | true |
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| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 13700 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 1847 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 1847 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 1.00 |
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| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
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| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
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| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | WILL FOWLES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | CHRIS KIRK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | HANK KNIGHT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | DR BONNIE MONTGOMERY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | KATIE OWENS |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | MARTHA SMITH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | MARGARET JENNINGS TODD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | KRIS WHITLEY |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | PRESIDENT |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | VICE PRESIDE |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | TREASURER |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | BOARD MEMBER |
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| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1967 |
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| IRS990/FSAuditedInd | 0 | true |
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| IRS990/GoverningBodyVotingMembersCnt | 0 | 12 |
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| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
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| IRS990/GrossRentsGrp/RealAmt | 0 | 83662 |
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| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 11 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
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| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 126257 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 126257 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 20688 |
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| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 1018 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1018 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
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| IRS990/MethodOfAccountingAccrualInd | 0 | X |
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| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO PROVIDE LOW INCOME HOUSING TO THE ELDERLY UNDER A HUD PROGRAM |
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| IRS990/MoreThan5000KToOrgInd | 0 | false |
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| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 235091 |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 4081921 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 83662 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 83662 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 3891551 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 4081921 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 480454 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 480454 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 27513 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 27513 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1474915 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1287831 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 205740 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 205740 |
| IRS990/OtherExpensesGrp/Desc | 0 | SUPPLIES |
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| IRS990/OtherExpensesGrp/Desc | 2 | SECURITY PAYROLL/CONTRACT |
| IRS990/OtherExpensesGrp/Desc | 3 | MISC OPERATING EXPENSES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 112032 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 371197 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 39951 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 36005 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 371197 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 112032 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 39951 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 36005 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 58957 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 56901 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 812900 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 812300 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 2 | 812900 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | CABLE TV REVENUE |
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| IRS990/OtherRevenueMiscGrp/Desc | 2 | TENANT CHARGES |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 49951 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 12451 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 2 | 8189 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 49951 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 12451 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 8189 |
| IRS990/OtherRevenueTotalAmt | 0 | 70591 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 339222 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 252308 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 591530 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 48163 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 48163 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 123812 |
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