Civic Intelligence

The Association'S Second Property Inc

EIN 26-4566128 • 501(c)3 • Springfield, MA

Profile

To provide housing facilities for very low income adults with disabilities and supportive services specifically designed to meet their physical, social, and psychological needs, and to promote their health, security, happiness, and usefulness in longer living.

220 Brookdale DriveSpringfield, MA 01104

n/A

Siviq Scores

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

Liabilities / Assets

96th percentile

1.43x

Higher debt load relative to assets than 96% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

99th percentile

18.02x

Higher debt load relative to revenue than 99% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

13th percentile

-25%

Higher net margin than 13% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

45th percentile

1.4%

Faster asset growth than 45% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

37th percentile

0.0%

Faster revenue growth than 37% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets96th percentile

Assets

Up

$651,682

Up $9,025 (+1.4%) from 2021

Liabilities

Up

$932,198

Up $22,200 (+2.4%) from 2021

Net Assets

Down

-$280,516

Down $13,175 (-4.9%) from 2021

Operations
Liabilities / Revenue99th percentileNet Margin13th percentile

Revenue

Up

$51,736

Up $1 (+0.0%) from 2021

Expenses

Down

$64,911

Down $8,389 (-11%) from 2021

Net Income

Up

-$13,175

Up $8,390 (+39%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth45th percentile

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

$1.0M$500K$0-$500KAssets 2016: $779,842Liabilities 2016: $905,219Net Assets 2016: -$125,3772016Assets 2017: $749,147Liabilities 2017: $908,235Net Assets 2017: -$159,0882017Assets 2018: $716,287Liabilities 2018: $905,945Net Assets 2018: -$189,6582018Assets 2019: $698,693Liabilities 2019: $913,362Net Assets 2019: -$214,6692019Assets 2020: $667,589Liabilities 2020: $913,365Net Assets 2020: -$245,7762020Assets 2021: $642,657Liabilities 2021: $909,998Net Assets 2021: -$267,3412021Assets 2022: $651,682Liabilities 2022: $932,198Net Assets 2022: -$280,5162022

Highlighted filing

2022

Assets$651,682
Liabilities$932,198
Net Assets-$280,516
Open 2022 Filing

Operations Trend

Revenue Growth37th percentile

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

$100K$50K$0-$50KRevenue 2016: $45,332Expenses 2016: $72,192Net Income 2016: -$26,8602016Revenue 2017: $51,733Expenses 2017: $85,444Net Income 2017: -$33,7112017Revenue 2018: $51,742Expenses 2018: $82,312Net Income 2018: -$30,5702018Revenue 2019: $51,746Expenses 2019: $76,757Net Income 2019: -$25,0112019Revenue 2020: $51,749Expenses 2020: $82,856Net Income 2020: -$31,1072020Revenue 2021: $51,735Expenses 2021: $73,300Net Income 2021: -$21,5652021Revenue 2022: $51,736Expenses 2022: $64,911Net Income 2022: -$13,1752022

Highlighted filing

2022

Revenue$51,736
Expenses$64,911
Net Income-$13,175
Open 2022 Filing

Filings

Most recent year

2022 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$651,682
Liabilities
$932,198
Net assets
-$280,516
Revenue
$51,736
Expenses
$64,911
Net income
-$13,175
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.52$9.32$2.81$0.52$0.65$0.13
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.43$9.10$2.67$0.52$0.73$0.22
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.68$9.13$2.46$0.52$0.83$0.31
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.99$9.13$2.15$0.52$0.77$0.25
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.16$9.06$1.90$0.52$0.82$0.31
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.49$9.08$1.59$0.52$0.85$0.34
2016Detailed filing. Detailed filing data is available for this year.$7.80$9.05$1.25$0.45$0.72$0.27
Latest Detailed Filing

The latest 2022 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Feb 11, 2022
Return Version
2020v4.2
Gross Receipts
$51,735
Mission and Program Overview

Mission

To provide housing facilities for very low income adults with disabilities and supportive services specifically designed to meet their physical, social, and psychological needs, and to promote their health, security, happiness, and usefulness in longer living.

To provide housing for low income adults with disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$629,527$607,455▼ $22,072
Cash and Non-Interest-Bearing Accounts$6,389$1,623▼ $4,766
Prepaid Expenses and Deferred Charges$148$154▲ $6
Accounts Receivable-$6-
Total Assets$667,589$642,657▼ $24,932
Other Assets Total$31,525$33,419▲ $1,894
Liabilities
Other Liabilities$627,229$622,099▼ $5,130
Mortgage Notes Payable Secured by Investment Property$283,726$283,726→ $0
Accounts Payable and Accrued Expenses$1,769$3,522▲ $1,753
Deferred Revenue$641$651▲ $10
Total Liabilities$913,365$909,998▼ $3,367
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-245,776$-267,341▼ $21,565
Total Net Assets Fund Balance$-245,776$-267,341▼ $21,565
Total Liabilities and Net Assets / Fund Balance$667,589$642,657▼ $24,932

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$575,455$325,487$900,942
Land$32,000-$32,000
Equipment$0$6,375$6,375
Other Assets Org$31,433--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleOtherTotal
Andrew CairesTreasurer/clerk$139,455$139,455

Board Members and Trustees

NameTitle
Ruth BantaPresident
Denise CogmanDirector
Hank DrapalskiDirector
Jon LumbraDirector
Kelly PignatareDirector
Mark GermainDirector
Tara ReynoldsDirector
Angelina StaffordDirector Thru 5/21
Michael MoriartyDirector Thru 6/21
Revenue and Support

Revenue Composition

Contributions and Grants
$32,913
Program Service Revenue
$18,807
Investment Income
$15
Other Revenue
$0
Change in Net Assets
$-21,565
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$73,300
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$33,942--$33,942
Occupancy$24,232--$24,232
Fees for Services Management-$4,567-$4,567
Fees for Services Other-$4,203-$4,203
Fees for Services Accounting-$3,750-$3,750
Insurance$725$816-$1,541
Other Expenses-$1,065-$1,065
Total Functional Expenses$58,899$14,401$0$73,300
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
Deferred Capital Advance - Hud$617,856
Miscellaneous$2,947
Tenant Deposits$1,296
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“The form 990 is provided to the association's second property, inc.'s board of directors. It is reviewed in detail by management and presented to the finance and audit committee. The form 990 is signed by the board president who is a member of the finance and audit committee.”

Form 990, Part VI, Section B, Line 15

“The organization does not have any employees and no compensation is provided to its officers and directors.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
THE ASSOCIATION'S SECOND PROPERTY INC
EIN
26-4566128
Phone
4137320531
Address
220 BROOKDALE DRIVE, SPRINGFIELD, MA 01104

Signing Officer

Name
Andrew Caires
Title
Treasurer/clerk
Phone
4137320531
Signed
2022-02-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andrew Caires
Formed
2009
Legal Domicile
Ma
Voting Board Members
10
Independent Board Members
8
Employees
0
Volunteers
6

Preparer

Firm
Aafcpas Inc
Address
50 WASHINGTON STREET, WESTBOROUGH, MA 01581
Preparer
Matthew Hutt CPA
Phone
5083669100
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“This process has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“The agency accounts for uncertainty in income taxes in accordance with asc topic, income taxes. This standard clarifies the accounting for uncertainty in tax positions and prescribes a recognition threshold and measurement attribute for the combined financial statements regarding a tax position taken or expected to be taken in a tax return. The agency has determined that there are no uncertain tax positions which qualify for either recognition or disclosure in the combined financial statements at june 30, 2021 and 2020. The agency's information returns are subject to examination by the federal and state jurisdictions.”

Raw XML AppendixShowing 400 of 526 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt01769
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt03522
IRS990/AccountsReceivableGrp/EOYAmt06
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE HOUSING FOR LOW INCOME ADULTS WITH DISABILITIES.
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0MENTAL HEALTH ASSOCIATION
IRS990/BooksInCareOfDetail/PhoneNum04137345376
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0955 WORTHINGTON STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0SPRINGFIELD
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd001109
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt06389
IRS990/CashNonInterestBearingGrp/EOYAmt01623
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt032913
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt015
IRS990/CYOtherExpensesAmt073300
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt018807
IRS990/CYRevenuesLessExpensesAmt0-21565
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt073300
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt051735
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt0641
IRS990/DeferredRevenueGrp/EOYAmt0651
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt033942
IRS990/DepreciationDepletionGrp/TotalAmt033942
IRS990/Desc0SATELLITE RESIDENTIAL SERVICES TO PROVIDE TWENTY-FOUR HOUR LIVE IN PROGRAMMING FOR DEVELOPMENTALLY DISABLED INDIVIDUALS.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt058899
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt03750
IRS990/FeesForServicesAccountingGrp/TotalAmt03750
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt04567
IRS990/FeesForServicesManagementGrp/TotalAmt04567
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt04203
IRS990/FeesForServicesOtherGrp/TotalAmt04203
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt039.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt139.00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt94.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt06259
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt124256
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/PersonNm0RUTH BANTA
IRS990/Form990PartVIISectionAGrp/PersonNm1ANDREW CAIRES
IRS990/Form990PartVIISectionAGrp/PersonNm2DENISE COGMAN
IRS990/Form990PartVIISectionAGrp/PersonNm3HANK DRAPALSKI
IRS990/Form990PartVIISectionAGrp/PersonNm4KELLY PIGNATARE
IRS990/Form990PartVIISectionAGrp/PersonNm5TARA REYNOLDS
IRS990/Form990PartVIISectionAGrp/PersonNm6JON LUMBRA
IRS990/Form990PartVIISectionAGrp/PersonNm7MARK GERMAIN
IRS990/Form990PartVIISectionAGrp/PersonNm8MICHAEL MORIARTY
IRS990/Form990PartVIISectionAGrp/PersonNm9ANGELINA STAFFORD
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER/CLERK
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR THRU 6/21
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR THRU 5/21
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr02009
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GovernmentGrantsAmt032913
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt051735
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
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IRS990/InsuranceGrp/ProgramServicesAmt0725
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IRS990/InvestmentIncomeGrp/ExclusionAmt015
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt015
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
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IRS990/LegalDomicileStateCd0MA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE HOUSING FACILITIES FOR VERY LOW INCOME ADULTS WITH DISABILITIES AND SUPPORTIVE SERVICES SPECIFICALLY DESIGNED TO MEET THEIR PHYSICAL, SOCIAL AND PSYCHOLOGICAL NEEDS, AND TO PROMOTE THEIR HEALTH, SECURITY, HAPPINESS AND USEFULNESS IN LONGER LIVING.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0283726
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IRS990/NetAssetsOrFundBalancesEOYAmt0-267341
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-245776
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-267341
IRS990/NondeductibleContributionsInd00
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IRS990/OccupancyGrp/TotalAmt024232
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0MISCELLANEOUS
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IRS990/OtherExpensesGrp/TotalAmt01065
IRS990/OtherLiabilitiesGrp/BOYAmt0627229
IRS990/OtherLiabilitiesGrp/EOYAmt0622099
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0154
IRS990/PrincipalOfficerNm0ANDREW CAIRES
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0TENANT RENTS
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt018807
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt033212
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
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IRS990/PYOtherExpensesAmt082856
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt018508
IRS990/PYRevenuesLessExpensesAmt0-31107
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt082856
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt051749
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-21565
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt018807
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt032913
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt033212
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt033113
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt033211
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt033996
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0166445
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt015
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt029
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt026
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt022
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt013
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0105
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt018807
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt018508
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt018607
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt051720
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt051720
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0159362
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt015
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt029
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt026
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt022
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt013
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0105
IRS990ScheduleA/InvestmentIncomeCYPct00.00030
IRS990ScheduleA/InvestmentIncomePYPct00.00030
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99970
IRS990ScheduleA/PublicSupportPY509Pct00.99970
IRS990ScheduleA/PublicSupportTotal509Amt0325807
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt051720
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt051720
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt051720
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt084931
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt085716
IRS990ScheduleA/Total509Grp/TotalAmt0325807
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt051735
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt051749
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt051746
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt084953
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt085729
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0325912
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0575455
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0325487
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0900942
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt06375
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt06375
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt032000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt032000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01296
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1690
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt231433
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEPOSITS HELD IN TRUST
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1ESCROW
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2RESERVES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0617856
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11296
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt22947
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED CAPITAL ADVANCE - HUD
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1TENANT DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2MISCELLANEOUS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE AGENCY ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE COMBINED FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE AGENCY HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE COMBINED FINANCIAL STATEMENTS AT JUNE 30, 2021 AND 2020. THE AGENCY'S INFORMATION RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0607455
IRS990ScheduleD/TotalBookValueOtherAssetsAmt033419
IRS990ScheduleD/TotalLiabilityAmt0622099
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0182293
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt04152
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt02107
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0RUTH BANTA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0188552
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE RELATED ORGANIZATION USES WRITTEN EMPLOYMENT CONTRACTS AND BOARD APPROVAL TO ESTABLISH COMPENSATION FOR THE EXECUTIVE DIRECTOR.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3:
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS PROVIDED TO THE ASSOCIATION'S SECOND PROPERTY, INC.'S BOARD OF DIRECTORS. IT IS REVIEWED IN DETAIL BY MANAGEMENT AND PRESENTED TO THE FINANCE AND AUDIT COMMITTEE. THE FORM 990 IS SIGNED BY THE BOARD PRESIDENT WHO IS A MEMBER OF THE FINANCE AND AUDIT COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT HAVE ANY EMPLOYEES AND NO COMPENSATION IS PROVIDED TO ITS OFFICERS AND DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15
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/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd30
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0PATHLIGHT INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1PATHLIGHT INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt2PATHLIGHT INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0PATHLIGHT INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1THE ASSOCIATION'S FIRST PROPERTY INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2THE ASSOCIATION'S THIRD PROPERTY INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3THE ASSOCIATION'S FOURTH PROPERTY INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0042210685
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1550836114
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2454719355
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN3454719277
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501(C)3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt3501(C)3

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