Civic Intelligence

Ahepa Dop 60 Inc

EIN 27-3219515 • 501(c)3 • Mishawaka, IN

Profile

Ahepa dop 60, inc. Is a not-for-profit corporation formed in accordance with the not-for-profit statutes of the state of indiana. The corporation was organized to construct, own and operate a 50-unit apartment community in mishawaka, indiana, known as penelope 60 apartments, pursuant to section 202 of the national affordable housing act, as amended. The sponsor of the corporation is ahepa national housing corporation.

810 S Merrifield AveMishawaka, IN 46544

n/A

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.01x

Higher debt load relative to assets than 32% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

47th percentile

0.06x

Higher debt load relative to revenue than 47% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

14th percentile

-20%

Higher net margin than 14% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

26th percentile

-4.1%

Faster asset growth than 26% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

58th percentile

12%

Faster revenue growth than 58% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets32nd percentile

Assets

Down

$4,008,274

Down $171,510 (-4.1%) from 2024

Liabilities

Down

$35,366

Down $56,147 (-61%) from 2024

Net Assets

Down

$3,972,908

Down $115,363 (-2.8%) from 2024

Operations
Liabilities / Revenue47th percentileNet Margin14th percentile

Revenue

Up

$579,412

Up $64,146 (+12%) from 2024

Expenses

Up

$694,775

Up $21,221 (+3.2%) from 2024

Net Income

Up

-$115,363

Up $42,925 (+27%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth26th percentile

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

$6.0M$4.0M$2.0M$0Assets 2012: $4,683,883Liabilities 2012: $0Net Assets 2012: $4,683,8832012Assets 2013: $5,886,151Liabilities 2013: $46,646Net Assets 2013: $5,839,5052013Assets 2014: $5,721,145Liabilities 2014: $54,372Net Assets 2014: $5,666,7732014Assets 2015: $5,540,968Liabilities 2015: $254,068Net Assets 2015: $5,286,9002015Assets 2016: $5,524,496Liabilities 2016: $122,736Net Assets 2016: $5,401,7602016Assets 2017: $5,435,909Liabilities 2017: $226,459Net Assets 2017: $5,209,4502017Assets 2018: $5,236,658Liabilities 2018: $168,593Net Assets 2018: $5,068,0652018Assets 2019: $4,984,007Liabilities 2019: $124,172Net Assets 2019: $4,859,8352019Assets 2020: $4,798,195Liabilities 2020: $25,320Net Assets 2020: $4,772,8752020Assets 2021: $4,692,759Liabilities 2021: $35,395Net Assets 2021: $4,657,3642021Assets 2022: $4,445,808Liabilities 2022: $29,908Net Assets 2022: $4,415,9002022Assets 2023: $4,307,295Liabilities 2023: $60,736Net Assets 2023: $4,246,5592023Assets 2024: $4,179,784Liabilities 2024: $91,513Net Assets 2024: $4,088,2712024Assets 2025: $4,008,274Liabilities 2025: $35,366Net Assets 2025: $3,972,9082025

Highlighted filing

2025

Assets$4,008,274
Liabilities$35,366
Net Assets$3,972,908
Open 2025 Filing

Operations Trend

Revenue Growth58th percentile

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

$1.0M$500K$0-$500KExpenses 2012: $02012Expenses 2013: $346,0602013Revenue 2014: $271,340Expenses 2014: $444,072Net Income 2014: -$172,7322014Revenue 2015: $272,320Expenses 2015: $530,476Net Income 2015: -$258,1562015Revenue 2016: $399,460Expenses 2016: $490,602Net Income 2016: -$91,1422016Revenue 2017: $418,617Expenses 2017: $610,927Net Income 2017: -$192,3102017Revenue 2018: $404,021Expenses 2018: $545,406Net Income 2018: -$141,3852018Revenue 2019: $421,525Expenses 2019: $629,755Net Income 2019: -$208,2302019Revenue 2020: $458,842Expenses 2020: $545,802Net Income 2020: -$86,9602020Revenue 2021: $462,242Expenses 2021: $577,756Net Income 2021: -$115,5142021Revenue 2022: $473,655Expenses 2022: $715,119Net Income 2022: -$241,4642022Revenue 2023: $471,460Expenses 2023: $640,801Net Income 2023: -$169,3412023Revenue 2024: $515,266Expenses 2024: $673,554Net Income 2024: -$158,2882024Revenue 2025: $579,412Expenses 2025: $694,775Net Income 2025: -$115,3632025

Highlighted filing

2025

Revenue$579,412
Expenses$694,775
Net Income-$115,363
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,008,274
Liabilities
$35,366
Net assets
$3,972,908
Revenue
$579,412
Expenses
$694,775
Net income
-$115,363
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.01$0.04$3.97$0.58$0.69$0.12
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.18$0.09$4.09$0.52$0.67$0.16
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.31$0.06$4.25$0.47$0.64$0.17
2022Detailed filing. Detailed filing data is available for this year.$4.45$0.03$4.42$0.47$0.72$0.24
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.69$0.04$4.66$0.46$0.58$0.12
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.80$0.03$4.77$0.46$0.55$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.98$0.12$4.86$0.42$0.63$0.21
2018Detailed filing. Detailed filing data is available for this year.$5.24$0.17$5.07$0.40$0.55$0.14
2017Detailed filing. Detailed filing data is available for this year.$5.44$0.23$5.21$0.42$0.61$0.19
2016Detailed filing. Detailed filing data is available for this year.$5.52$0.12$5.40$0.40$0.49$0.09
2015Detailed filing. Detailed filing data is available for this year.$5.54$0.25$5.29$0.27$0.53$0.26
2014Detailed filing. Detailed filing data is available for this year.$5.72$0.05$5.67$0.27$0.44$0.17
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.89$0.05$5.84$0.35
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.68$0.00$4.68$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 7, 2026
Return Version
2024v5.5
Gross Receipts
$579,412
Mission and Program Overview

Mission

The corporation was organized to construct, own, and operate an affordable housing apartment community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,866,497$3,766,520▼ $99,977
Prepaid Expenses and Deferred Charges$12,684$30,069▲ $17,385
Cash and Non-Interest-Bearing Accounts$809$2,588▲ $1,779
Accounts Receivable$2,883$811▼ $2,072
Total Assets$4,179,784$4,008,274▼ $171,510
Other Assets Total$296,911$208,286▼ $88,625
Liabilities
Accounts Payable and Accrued Expenses$73,406$19,140▼ $54,266
Other Liabilities$15,975$15,285▼ $690
Deferred Revenue$2,132$941▼ $1,191
Total Liabilities$91,513$35,366▼ $56,147
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,088,271$3,972,908▼ $115,363
Total Net Assets Fund Balance$4,088,271$3,972,908▼ $115,363
Total Liabilities and Net Assets / Fund Balance$4,179,784$4,008,274▼ $171,510

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,403,431$2,329,428$5,732,859
Land$300,000-$300,000
Equipment$63,089$39,556$102,645
Other Assets Org$185--
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Angelika MagramesPresident
Panos NiarchosVice President
Angelo KostaridesDirector
Cleopatra MartinoDirector
Katherine VerhammeDirector
Kathy BizoukasDirector
Bonnie SchermerSecretary
Sam MercantiniTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$570,032
Investment Income
$8,251
Other Revenue
$1,129
Change in Net Assets
$-115,363

Audited Revenue Reconciliation

Revenue per Audited Statements
$579,412
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$579,412
Total Revenue per Form 990
$579,412
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$694,775
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$169,590--$169,590
Fees for Services Management-$54,182-$54,182
Insurance$47,277--$47,277
Occupancy$42,302--$42,302
Other Expenses$35,663--$35,663
All Other Expenses$34,802--$34,802
Information Technology$9,662--$9,662
Fees for Services Accounting-$9,500-$9,500
Office Expenses$4,951--$4,951
Advertising$3,973--$3,973
Conferences and Meetings-$2,607-$2,607
Travel$1,147--$1,147
Fees for Services Legal$542--$542
Interest$12--$12
Total Functional Expenses$628,486$66,289$0$694,775

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$694,775
Total Expenses per Audited Statements$694,775
Total Expenses per Form 990$694,775
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
Security Deposit Liabilities$15,285
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 corporation is managed by ahepa affordable management company, inc., an affiliate of ahepa national housing corporation. Ahepa affordable management company, inc. Has a project owner's and management agent's certification for multifamily housing projects with the us department of housing and urban development (hud). Under this certification, hud has approved ahepa affordable management company, inc to manage the underlying project of the corporation. The management contract encompasses the day to day operations of the project including, but not limited to, collection of rents, maintenance of facilities, supervision of staff, and outgoing support for both the owners and tenants as needed in order to establish a safe, sanitary and affordable environment.”

Form 990, Part VI, Section A, Line 7A

“The directors of the corporation shall, at all times be, limited to individuals who are either members of ahepa national housing corporation, the sponsoring organization, or nonmembers who have the approval of the board of directors of the said sponsoring organization. If a director ceases to be a member of ahepa national housing corporation or if the aforementioned approval is withdrawn, then in either event, such shall constitute automatic resignation as a member and director of the corporation.”

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

“The irs form 990 is initially reviewed by the management company and then provided to the board of directors for review and final approval before filing the return.”

Form 990, Part VI, Section C, Line 19

“The organization makes available all documents required by law.”

Part VII, Section A, Line 1A, Column B

“All the officers, directors, and employees listed in part vii, section a, performed similar duties and have similar responsibilities for related organizations as they do for this organization. Their total hours worked per week for this organization are similar to hours worked for related organizations both in terms of number of hours worked and type of work performed.”

Filing and Contact Details

Filer

Filer Name
Ahepa Dop 60 Inc
EIN
27-3219515
Phone
5742594068
Address
810 S MERRIFIELD AVE, MISHAWAKA, IN 46544

Signing Officer

Name
Angelika Magrames
Title
President
Phone
5742594068
Signed
2026-02-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Angelika Magrames
Formed
2010
Legal Domicile
In
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
8

Preparer

Firm
Clark Schaefer Hackett & Co
Address
14 EAST MAIN STREET SUITE 500, SPRINGFIELD, OH 45502
Preparer
Renea R Irick
Phone
9373992000
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The process is consistent with prior years.”

Financial Statement Notes

PART X, LINE 2:

“No provision or benefit for income taxes has been included in these financial statements since the organization was organized as a not-for-profit corporation and has secured tax exempt status under section 501(c)(3) of the internal revenue code and did not have any unrelated business income for the years ended june 30, 2025 and 2024. The organization has determined that all income tax filing positions would be sustained upon examination and accordingly, the organization has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions pursuant to asc 740 income taxes as of june 30, 2025 and 2024.”

Raw XML AppendixShowing 400 of 1,040 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
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IRS990/AccountsReceivableGrp/EOYAmt0811
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE CORPORATION WAS ORGANIZED TO CONSTRUCT, OWN, AND OPERATE AN AFFORDABLE HOUSING APARTMENT COMMUNITY.
IRS990/AdvertisingGrp/ProgramServicesAmt03973
IRS990/AdvertisingGrp/TotalAmt03973
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IRS990/ConferencesMeetingsGrp/TotalAmt02607
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
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IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt04088271
IRS990/NetAssetsOrFundBalancesEOYAmt03972908
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt04088271
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt03972908
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt042302
IRS990/OccupancyGrp/TotalAmt042302
IRS990/OfficeExpensesGrp/ProgramServicesAmt04951
IRS990/OfficeExpensesGrp/TotalAmt04951
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0296911
IRS990/OtherAssetsTotalGrp/EOYAmt0208286
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0MANAGEMENT EXPENSE STAF
IRS990/OtherExpensesGrp/Desc1NURSING HOMES/ASSISTED
IRS990/OtherExpensesGrp/Desc2REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc3CONTRACT SERVICES
IRS990/OtherExpensesGrp/ProgramServicesAmt0165676
IRS990/OtherExpensesGrp/ProgramServicesAmt163360
IRS990/OtherExpensesGrp/ProgramServicesAmt249529
IRS990/OtherExpensesGrp/ProgramServicesAmt335663
IRS990/OtherExpensesGrp/TotalAmt0165676
IRS990/OtherExpensesGrp/TotalAmt163360
IRS990/OtherExpensesGrp/TotalAmt249529
IRS990/OtherExpensesGrp/TotalAmt335663
IRS990/OtherLiabilitiesGrp/BOYAmt015975
IRS990/OtherLiabilitiesGrp/EOYAmt015285
IRS990/OtherRevenueMiscGrp/BusinessCd0531110
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt01129
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01129
IRS990/OtherRevenueTotalAmt01129
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt012684
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt030069
IRS990/PrincipalOfficerNm0ANGELIKA MAGRAMES
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531110
IRS990/ProgramServiceRevenueGrp/BusinessCd1531110
IRS990/ProgramServiceRevenueGrp/Desc0TENANT ASSISTANT
IRS990/ProgramServiceRevenueGrp/Desc1RENTAL INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0388453
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1181579
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0388453
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1181579
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt08036
IRS990/PYOtherExpensesAmt0673554
IRS990/PYOtherRevenueAmt01903
IRS990/PYProgramServiceRevenueAmt0505327
IRS990/PYRevenuesLessExpensesAmt0-158288
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0673554
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0515266
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-115363
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0570032
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS INCOME CONSISTS OF TENANT CHARGES, LAUNDRY AND VENDING CHARGES AND OTHER INCOME ITEMS FOR SERVICES PROVIDED FOR THE CONVENIENCE OF THE TENANTS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt08251
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt08036
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01718
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt032
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0177
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt018214
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0570032
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0505327
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0468475
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0471830
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0459356
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02475020
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt08251
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt08036
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01718
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt032
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0177
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt018214
IRS990ScheduleA/InvestmentIncomeCYPct00.00730
IRS990ScheduleA/InvestmentIncomePYPct00.00560
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt01129
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt01903
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt01267
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt01793
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt02709
IRS990ScheduleA/OtherIncome509Grp/TotalAmt08801
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98920
IRS990ScheduleA/PublicSupportPY509Pct00.97100
IRS990ScheduleA/PublicSupportTotal509Amt02475020
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0570032
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0505327
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0468475
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0471830
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0459356
IRS990ScheduleA/Total509Grp/TotalAmt02475020
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0579412
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0515266
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0471460
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0473655
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0462242
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02502035
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt03403431
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02329428
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt05732859
IRS990ScheduleD/EquipmentGrp/BookValueAmt063089
IRS990ScheduleD/EquipmentGrp/DepreciationAmt039556
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0102645
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0694775
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0300000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0300000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0166282
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt121132
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt220687
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt3185
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0REPLACEMENT RESERVES
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1ESCROW DEPOSIT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2TENANT SECURITY DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3RESIDUAL RECEIPTS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt015285
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SECURITY DEPOSIT LIABILITIES
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0579412
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0NO PROVISION OR BENEFIT FOR INCOME TAXES HAS BEEN INCLUDED IN THESE FINANCIAL STATEMENTS SINCE THE ORGANIZATION WAS ORGANIZED AS A NOT-FOR-PROFIT CORPORATION AND HAS SECURED TAX EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND DID NOT HAVE ANY UNRELATED BUSINESS INCOME FOR THE YEARS ENDED JUNE 30, 2025 AND 2024. THE ORGANIZATION HAS DETERMINED THAT ALL INCOME TAX FILING POSITIONS WOULD BE SUSTAINED UPON EXAMINATION AND ACCORDINGLY, THE ORGANIZATION HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS PURSUANT TO ASC 740 INCOME TAXES AS OF JUNE 30, 2025 AND 2024.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03766520
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0208286
IRS990ScheduleD/TotalExpensesPerForm990Amt0694775
IRS990ScheduleD/TotalLiabilityAmt015285
IRS990ScheduleD/TotalRevenuePerForm990Amt0579412
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0579412
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0694775
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CORPORATION IS MANAGED BY AHEPA AFFORDABLE MANAGEMENT COMPANY, INC., AN AFFILIATE OF AHEPA NATIONAL HOUSING CORPORATION. AHEPA AFFORDABLE MANAGEMENT COMPANY, INC. HAS A PROJECT OWNER'S AND MANAGEMENT AGENT'S CERTIFICATION FOR MULTIFAMILY HOUSING PROJECTS WITH THE US DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT (HUD). UNDER THIS CERTIFICATION, HUD HAS APPROVED AHEPA AFFORDABLE MANAGEMENT COMPANY, INC TO MANAGE THE UNDERLYING PROJECT OF THE CORPORATION. THE MANAGEMENT CONTRACT ENCOMPASSES THE DAY TO DAY OPERATIONS OF THE PROJECT INCLUDING, BUT NOT LIMITED TO, COLLECTION OF RENTS, MAINTENANCE OF FACILITIES, SUPERVISION OF STAFF, AND OUTGOING SUPPORT FOR BOTH THE OWNERS AND TENANTS AS NEEDED IN ORDER TO ESTABLISH A SAFE, SANITARY AND AFFORDABLE ENVIRONMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE DIRECTORS OF THE CORPORATION SHALL, AT ALL TIMES BE, LIMITED TO INDIVIDUALS WHO ARE EITHER MEMBERS OF AHEPA NATIONAL HOUSING CORPORATION, THE SPONSORING ORGANIZATION, OR NONMEMBERS WHO HAVE THE APPROVAL OF THE BOARD OF DIRECTORS OF THE SAID SPONSORING ORGANIZATION. IF A DIRECTOR CEASES TO BE A MEMBER OF AHEPA NATIONAL HOUSING CORPORATION OR IF THE AFOREMENTIONED APPROVAL IS WITHDRAWN, THEN IN EITHER EVENT, SUCH SHALL CONSTITUTE AUTOMATIC RESIGNATION AS A MEMBER AND DIRECTOR OF THE CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE IRS FORM 990 IS INITIALLY REVIEWED BY THE MANAGEMENT COMPANY AND THEN PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND FINAL APPROVAL BEFORE FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES AVAILABLE ALL DOCUMENTS REQUIRED BY LAW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL THE OFFICERS, DIRECTORS, AND EMPLOYEES LISTED IN PART VII, SECTION A, PERFORMED SIMILAR DUTIES AND HAVE SIMILAR RESPONSIBILITIES FOR RELATED ORGANIZATIONS AS THEY DO FOR THIS ORGANIZATION. THEIR TOTAL HOURS WORKED PER WEEK FOR THIS ORGANIZATION ARE SIMILAR TO HOURS WORKED FOR RELATED ORGANIZATIONS BOTH IN TERMS OF NUMBER OF HOURS WORKED AND TYPE OF WORK PERFORMED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PROCESS IS CONSISTENT WITH PRIOR YEARS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART VII, SECTION A, LINE 1A, COLUMN B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 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/ControlledOrganizationInd40
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd50
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd60
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd70
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd80
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd90
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd100
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd110
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd120
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd130
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd140
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd150
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd160
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd170
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd180
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd190
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd200
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd210
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd220
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd230
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd240
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd250
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd260
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd270
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd280
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd290
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd300

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