Civic Intelligence

Tmhsa Housing Inc

EIN 27-2211225 • 501(c)3 • Visalia, CA

Profile

To acquire, develop, own, provide and manage affordable housing within the county of tulare, california for the mentally ill, representing households with low and moderate income levels.

5140 W Cypress AvenueVisalia, CA 93277

n/A

Siviq Scores

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

Liabilities / Assets

77th percentile

0.46x

Higher debt load relative to assets than 77% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

99th percentile

21.00x

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

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

1st percentile

-259%

Higher net margin than 1% of similar nonprofits.

501(c)3 • $5M-$10M 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

24th percentile

-2.8%

Faster asset growth than 24% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Revenue Growth

20th percentile

-10%

Faster revenue growth than 20% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Assets

Down

$5,268,601

Down $157,671 (-2.9%) from 2023

Liabilities

Up

$2,397,873

Up $138,265 (+6.1%) from 2023

Net Assets

Down

$2,870,728

Down $295,936 (-9.3%) from 2023

Revenue

Down

$114,199

Down $32,609 (-22%) from 2023

Expenses

Up

$410,135

Up $34,113 (+9.1%) from 2023

Net Income

Down

-$295,936

Down $66,722 (-29%) from 2023

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MAssets 2012: $1,504,918Liabilities 2012: $1,667,690Net Assets 2012: -$162,7722012Assets 2013: $1,474,151Liabilities 2013: $1,718,652Net Assets 2013: -$244,5012013Assets 2014: $1,432,086Liabilities 2014: $1,751,590Net Assets 2014: -$319,5042014Assets 2015: $1,424,171Liabilities 2015: $1,798,017Net Assets 2015: -$373,8462015Assets 2016: $3,907,917Liabilities 2016: $1,842,626Net Assets 2016: $2,065,2912016Assets 2017: $4,115,373Liabilities 2017: $1,876,787Net Assets 2017: $2,238,5862017Assets 2018: $6,205,798Liabilities 2018: $1,930,541Net Assets 2018: $4,275,2572018Assets 2019: $6,065,439Liabilities 2019: $1,966,394Net Assets 2019: $4,099,0452019Assets 2020: $5,892,265Liabilities 2020: $2,033,360Net Assets 2020: $3,858,9052020Assets 2021: $5,721,252Liabilities 2021: $2,095,691Net Assets 2021: $3,625,5612021Assets 2022: $5,581,788Liabilities 2022: $2,185,910Net Assets 2022: $3,395,8782022Assets 2023: $5,426,272Liabilities 2023: $2,259,608Net Assets 2023: $3,166,6642023Assets 2024: $5,268,601Liabilities 2024: $2,397,873Net Assets 2024: $2,870,7282024

Highlighted filing

2024

Assets$5,268,601
Liabilities$2,397,873
Net Assets$2,870,728

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2012: $141,0752012Revenue 2013: $58,834Expenses 2013: $140,563Net Income 2013: -$81,7292013Revenue 2014: $61,102Expenses 2014: $136,105Net Income 2014: -$75,0032014Revenue 2015: $82,047Expenses 2015: $136,389Net Income 2015: -$54,3422015Revenue 2016: $2,571,150Expenses 2016: $132,013Net Income 2016: $2,439,1372016Revenue 2017: $314,643Expenses 2017: $141,348Net Income 2017: $173,2952017Revenue 2018: $2,180,473Expenses 2018: $143,802Net Income 2018: $2,036,6712018Revenue 2019: $101,351Expenses 2019: $277,907Net Income 2019: -$176,5562019Revenue 2020: $121,596Expenses 2020: $361,736Net Income 2020: -$240,1402020Revenue 2021: $128,131Expenses 2021: $361,475Net Income 2021: -$233,3442021Revenue 2022: $141,610Expenses 2022: $371,293Net Income 2022: -$229,6832022Revenue 2023: $146,808Expenses 2023: $376,022Net Income 2023: -$229,2142023Revenue 2024: $114,199Expenses 2024: $410,135Net Income 2024: -$295,9362024

Highlighted filing

2024

Revenue$114,199
Expenses$410,135
Net Income-$295,936

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 12, 2025
Return Version
2024v5.1
Gross Receipts
$114,199
Mission and Program Overview

Mission

To acquire, develop, own, provide and manage affordable housing within the county of tulare, california for the mentally ill, representing households with low and moderate income levels.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,767,853$4,578,115▼ $189,738
Savings and Temporary Cash Investments$585,387$623,528▲ $38,141
Intangible Assets$16,299$15,315▼ $984
Accounts Receivable$11,194$12,081▲ $887
Prepaid Expenses and Deferred Charges$14,346$7,878▼ $6,468
Cash and Non-Interest-Bearing Accounts$3,751$4,242▲ $491
Total Assets$5,426,272$5,268,601▼ $157,671
Other Assets Total$27,442$27,442→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,540,000$1,540,000→ $0
Other Liabilities$605,123$650,725▲ $45,602
Accounts Payable and Accrued Expenses$114,485$207,148▲ $92,663
Total Liabilities$2,259,608$2,397,873▲ $138,265
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,166,664$2,870,728▼ $295,936
Total Net Assets Fund Balance$3,166,664$2,870,728▼ $295,936
Total Liabilities and Net Assets / Fund Balance$5,426,272$5,268,601▼ $157,671

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,180,471$1,058,460$5,238,931
Other Land Buildings$190,719$359,345$550,064
Land$206,925-$206,925
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ken KuglerPresident
Dr Natalie BolinVice President
Yeni CapetilloSecretary
VacantTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$108,923
Investment Income
$5,184
Other Revenue
$92
Change in Net Assets
$-295,936

Audited Revenue Reconciliation

Revenue per Audited Statements
$114,199
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$114,199
Total Revenue per Form 990
$114,199
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$367,258
Salaries, Compensation, and Employee Benefits$42,877
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$190,722--$190,722
Interest$46,200--$46,200
Other Salaries and Wages$33,776--$33,776
Insurance$18,214--$18,214
Fees for Services Management-$11,486-$11,486
Other Employee Benefits$9,101--$9,101
Other Expenses$8,785--$8,785
All Other Expenses$8,206--$8,206
Fees for Services Accounting$5,005--$5,005
Office Expenses$396$44-$440
Conferences and Meetings$14--$14
Total Functional Expenses$398,605$11,530$0$410,135

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$410,135
Total Expenses per Audited Statements$410,135
Total Expenses per Form 990$410,135
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
Accrued Interest Payable$639,599
Tenant Security Deposits$11,126
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
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

The board acts on all matters of governance as a whole, and therefore has no committees as to organizational activities.

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

The board of directors reviews the form 990 and the required schedules prior to their being filed with the irs. Once approved, the form 990 is signed and filed accordingly.

Form 990, Part VI, Section C, Line 19

The governing documents and financial statements are available to the general public upon request. They are also available at the organization's office during regular business hours.

Filing and Contact Details

Filer

Filer Name
Tmhsa Housing Inc
EIN
27-2211225
Phone
5596273700
Address
5140 W CYPRESS AVENUE, VISALIA, CA 93277

Signing Officer

Name
Ken Kugler
Title
President
Phone
5596273700
Signed
2025-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ken Kugler
Formed
2010
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
0

Preparer

Firm
Keller and Associates Llp
Address
18645 SHERMAN WAY SUITE 110, RESEDA, CA 91335
Preparer
David Keller
Phone
8183833079
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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/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.90160
IRS990ScheduleA/PublicSupportPY509Pct00.88250
IRS990ScheduleA/PublicSupportTotal509Amt0588123
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0108923
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0127570
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0124547
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0117920
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0109163
IRS990ScheduleA/Total509Grp/TotalAmt0588123
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0114199
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0146808
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0141610
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0128131
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0121596
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0652344
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt04180471
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01058460
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt05238931
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0410135
IRS990ScheduleD/LandGrp/BookValueAmt0206925
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0206925
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0190719
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0359345
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0550064
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0639599
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt111126
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED INTEREST PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1TENANT SECURITY DEPOSITS
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0114199
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04578115
IRS990ScheduleD/TotalExpensesPerForm990Amt0410135
IRS990ScheduleD/TotalLiabilityAmt0650725
IRS990ScheduleD/TotalRevenuePerForm990Amt0114199
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0114199
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0410135
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD ACTS ON ALL MATTERS OF GOVERNANCE AS A WHOLE, AND THEREFORE HAS NO COMMITTEES AS TO ORGANIZATIONAL ACTIVITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS REVIEWS THE FORM 990 AND THE REQUIRED SCHEDULES PRIOR TO THEIR BEING FILED WITH THE IRS. ONCE APPROVED, THE FORM 990 IS SIGNED AND FILED ACCORDINGLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. THEY ARE ALSO AVAILABLE AT THE ORGANIZATION'S OFFICE DURING REGULAR BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt05426272
IRS990/TotalAssetsEOYAmt05268601
IRS990/TotalAssetsGrp/BOYAmt05426272
IRS990/TotalAssetsGrp/EOYAmt05268601
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt011530
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0398605
IRS990/TotalFunctionalExpensesGrp/TotalAmt0410135
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02259608
IRS990/TotalLiabilitiesEOYAmt02397873
IRS990/TotalLiabilitiesGrp/BOYAmt02259608
IRS990/TotalLiabilitiesGrp/EOYAmt02397873
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03166664
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02870728
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0398605
IRS990/TotalProgramServiceRevenueAmt0108923
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0114199
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0114199
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05426272
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05268601
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05140 W CYPRESS AVENUE
IRS990/USAddress/CityNm0VISALIA
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd093277
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KEN KUGLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05596273700
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TMHSA HOUSING INC
ReturnHeader/Filer/BusinessNameControlTxt0TMHS
ReturnHeader/Filer/EIN0272211225
ReturnHeader/Filer/PhoneNum05596273700
ReturnHeader/Filer/USAddress/AddressLine1Txt05140 W CYPRESS AVENUE
ReturnHeader/Filer/USAddress/CityNm0VISALIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd093277
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203557677
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KELLER AND ASSOCIATES LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt018645 SHERMAN WAY SUITE 110
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RESEDA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd091335
ReturnHeader/PreparerPersonGrp/PhoneNum08183833079
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID KELLER
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-12T12:53:44-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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