Civic Intelligence

Martinsburg Community Housing Corp

EIN 25-1306471 • 501(c)4 • Altoona, PA

Profile

Provide low to middle income subsidized housing

PO Box 592Altoona, PA 16603

n/A

Siviq Scores

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

Liabilities / Assets

97th percentile

1.67x

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

501(c)4 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

98th percentile

2.85x

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

501(c)4 • <$500k nonprofits • Source year 2025

Net Margin

25th percentile

-16%

Higher net margin than 25% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2025

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

501(c)4 • <$500k nonprofits • Source year 2025

Asset Growth

36th percentile

-10%

Faster asset growth than 36% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

47th percentile

-3.2%

Faster revenue growth than 47% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$482,506

Down $102,658 (-18%) from 2022

Liabilities

Down

$806,403

Down $74,147 (-8.4%) from 2022

Net Assets

Down

-$323,897

Down $28,511 (-9.7%) from 2022

Revenue

Up

$283,400

Up $8,057 (+2.9%) from 2022

Expenses

Up

$328,266

Up $77,181 (+31%) from 2022

Net Income

Down

-$44,866

Down $69,124 (-285%) from 2022

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2013: $760,493Liabilities 2013: $1,156,143Net Assets 2013: -$395,6502013Assets 2014: $734,732Liabilities 2014: $1,126,067Net Assets 2014: -$391,3352014Assets 2015: $707,392Liabilities 2015: $1,102,462Net Assets 2015: -$395,0702015Assets 2017: $647,118Liabilities 2017: $1,049,222Net Assets 2017: -$402,1042017Assets 2018: $626,324Liabilities 2018: $1,012,980Net Assets 2018: -$386,6562018Assets 2019: $608,151Liabilities 2019: $978,349Net Assets 2019: -$370,1982019Assets 2021: $601,291Liabilities 2021: $920,935Net Assets 2021: -$319,6442021Assets 2022: $585,164Liabilities 2022: $880,550Net Assets 2022: -$295,3862022Assets 2025: $482,506Liabilities 2025: $806,403Net Assets 2025: -$323,8972025

Highlighted filing

2025

Assets$482,506
Liabilities$806,403
Net Assets-$323,897

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2013: $252,1652013Revenue 2014: $223,890Expenses 2014: $219,575Net Income 2014: $4,3152014Revenue 2015: $220,039Expenses 2015: $223,774Net Income 2015: -$3,7352015Revenue 2017: $210,417Expenses 2017: $235,255Net Income 2017: -$24,8382017Revenue 2018: $234,948Expenses 2018: $219,500Net Income 2018: $15,4482018Revenue 2019: $244,992Expenses 2019: $228,534Net Income 2019: $16,4582019Revenue 2021: $269,768Expenses 2021: $237,798Net Income 2021: $31,9702021Revenue 2022: $275,343Expenses 2022: $251,085Net Income 2022: $24,2582022Revenue 2025: $283,400Expenses 2025: $328,266Net Income 2025: -$44,8662025

Highlighted filing

2025

Revenue$283,400
Expenses$328,266
Net Income-$44,866

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Dec 8, 2025
Return Version
2024v5.2
Gross Receipts
$283,400
Mission and Program Overview

Mission

Provide low to middle income

To provide low to middle income subsidized housing

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$319,408$311,272▼ $8,136
Savings and Temporary Cash Investments$30,656$37,574▲ $6,918
Prepaid Expenses and Deferred Charges$19,923$19,629▼ $294
Accounts Receivable$13,415$7,560▼ $5,855
Cash and Non-Interest-Bearing Accounts$200$200→ $0
Total Assets$536,724$482,506▼ $54,218
Other Assets Total$153,122$106,271▼ $46,851
Liabilities
Unsecured Notes Loans Payable$773,544$738,671▼ $34,873
Accounts Payable and Accrued Expenses$24,818$49,221▲ $24,403
Other Liabilities$15,673$16,734▲ $1,061
Deferred Revenue$1,720$1,777▲ $57
Total Liabilities$815,755$806,403▼ $9,352
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-279,031$-323,897▼ $44,866
Total Net Assets Fund Balance$-279,031$-323,897▼ $44,866
Total Liabilities and Net Assets / Fund Balance$536,724$482,506▼ $54,218

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$266,557$1,819,915$2,086,472
Equipment$16,595$207,026$223,621
Leasehold Improvements$8,486$38,884$47,370
Other Land Buildings$9,634$1,546$11,180
Land$10,000-$10,000
Other Assets Org$10,323--
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$110,083
Program Service Revenue
$169,653
Investment Income
$27
Other Revenue
$3,637
Change in Net Assets
$-44,866

Audited Revenue Reconciliation

Revenue per Audited Statements
$283,400
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$283,400
Total Revenue per Form 990
$283,400
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$237,679
Salaries, Compensation, and Employee Benefits$90,587
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$106,372--$106,372
Other Salaries and Wages$74,391--$74,391
Depreciation Depletion$44,846--$44,846
Fees for Services Management-$24,300-$24,300
Office Expenses$11,058--$11,058
Other Employee Benefits$10,142--$10,142
Payroll Taxes$6,054--$6,054
Fees for Services Accounting-$5,049-$5,049
Other Expenses$799$581-$1,380
Advertising$1,023--$1,023
Fees for Services Legal-$615-$615
Total Functional Expenses$290,268$37,998$0$328,266

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$328,266
Total Expenses per Audited Statements$328,266
Total Expenses per Form 990$328,266
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposit Payable$16,734
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
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

The management activities are performed by improved dwellings for altoona, inc. (an affiliated organization - po box 592, altoona, pa 16603) to assist in the management and supervision of the operations.

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

The ida executive director shall sign and certify that the irs form 990 is accurate and complete.

Form 990, Part VI, Section C, Line 19

Governing documents disclosure explanation upon request

Filing and Contact Details

Filer

Filer Name
Martinsburg Community Housing Corp
EIN
25-1306471
Phone
8149449466
Address
PO BOX 592, ALTOONA, PA 16603

Signing Officer

Name
Michelle Peterson
Title
Executive Director - Ida
Phone
8149449466
Signed
2025-12-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sarah E Detwiler
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
0

Preparer

Firm
Young Oakes Brown & Company Pc
Address
1210 THIRTEENTH STREET, ALTOONA, PA 16601
Preparer
Daniel Bradley CPA
Phone
8149446191
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

Exempt from income tax returns for the years ended september 30, 2022, 2023, 2024, and 2025 remain subject to examination by the regulatory agencies.

Raw XML AppendixShowing 400 of 422 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.

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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RESERVE FOR REPLACEMENTS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1TAXES AND INSURANCE ESCROW
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt09634
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01546
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt011180
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt016734
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SECURITY DEPOSIT PAYABLE
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0283400
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0EXEMPT FROM INCOME TAX RETURNS FOR THE YEARS ENDED SEPTEMBER 30, 2022, 2023, 2024, AND 2025 REMAIN SUBJECT TO EXAMINATION BY THE REGULATORY AGENCIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0311272
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0106271
IRS990ScheduleD/TotalExpensesPerForm990Amt0328266
IRS990ScheduleD/TotalLiabilityAmt016734
IRS990ScheduleD/TotalRevenuePerForm990Amt0283400
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0283400
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0328266
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MANAGEMENT ACTIVITIES ARE PERFORMED BY IMPROVED DWELLINGS FOR ALTOONA, INC. (AN AFFILIATED ORGANIZATION - PO BOX 592, ALTOONA, PA 16603) TO ASSIST IN THE MANAGEMENT AND SUPERVISION OF THE OPERATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE IDA EXECUTIVE DIRECTOR SHALL SIGN AND CERTIFY THAT THE IRS FORM 990 IS ACCURATE AND COMPLETE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS DISCLOSURE EXPLANATION UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0IMPROVED DWELLINGS FOR ALTOONA INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(4)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TO PROVIDE LOW TO MIDDLE INCOME SUBSIDIZED HOUSING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01600 8TH AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0ALTOONA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd016602
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0536724
IRS990/TotalAssetsEOYAmt0482506
IRS990/TotalAssetsGrp/BOYAmt0536724
IRS990/TotalAssetsGrp/EOYAmt0482506
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0110083
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt037998
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0290268
IRS990/TotalFunctionalExpensesGrp/TotalAmt0328266
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0815755
IRS990/TotalLiabilitiesEOYAmt0806403
IRS990/TotalLiabilitiesGrp/BOYAmt0815755
IRS990/TotalLiabilitiesGrp/EOYAmt0806403
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-279031
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-323897
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0290268
IRS990/TotalProgramServiceRevenueAmt0169653
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt027
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0173290
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0283400
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0536724
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0482506
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0773544
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0738671
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 592
IRS990/USAddress/CityNm0ALTOONA
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd016603
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.IMPROVED-DWELLINGS.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHELLE PETERSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR - IDA
ReturnHeader/BusinessOfficerGrp/PhoneNum08149449466
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-08

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