Civic Intelligence

Birch Lane Apartments Inc.

990 • Fiscal year 2017 • EIN 27-3649458

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 28, 2017

PO Box 1589Benton, AR 72018

(501) 315-3344

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

30th percentile

0.02x

Higher debt load relative to assets than 30% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

67th percentile

0.24x

Higher debt load relative to revenue than 67% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

9th percentile

-31%

Higher net margin than 9% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

29th percentile

-2.3%

Faster asset growth than 29% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

39th percentile

0.5%

Faster revenue growth than 39% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$1,275,449

Down $29,363 (-2.3%) from 2016

Net Assets

Down

$1,253,983

Down $27,684 (-2.2%) from 2016

Liabilities

Down

$21,466

Down $1,679 (-7.3%) from 2016

Revenue

Up

$87,913

Up $420 (+0.5%) from 2016

Expenses

Up

$115,597

Up $4,933 (+4.5%) from 2016

Net Income

Down

-$27,684

Down $4,513 (-19%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2011: $0Net Assets 2011: $02011Assets 2012: $1,507,856Liabilities 2012: $76,047Net Assets 2012: $1,431,8092012Assets 2013: $1,403,637Liabilities 2013: $22,528Net Assets 2013: $1,381,1092013Assets 2014: $1,374,546Liabilities 2014: $42,932Net Assets 2014: $1,331,6142014Assets 2015: $1,334,540Liabilities 2015: $29,702Net Assets 2015: $1,304,8382015Assets 2016: $1,304,812Liabilities 2016: $23,145Net Assets 2016: $1,281,6672016Assets 2017: $1,275,449Liabilities 2017: $21,466Net Assets 2017: $1,253,9832017Assets 2018: $1,250,708Liabilities 2018: $27,661Net Assets 2018: $1,223,0472018Assets 2019: $1,224,190Liabilities 2019: $34,548Net Assets 2019: $1,189,6422019Assets 2020: $1,199,500Liabilities 2020: $34,885Net Assets 2020: $1,164,6152020Assets 2021: $1,173,057Liabilities 2021: $23,662Net Assets 2021: $1,149,3952021Assets 2022: $1,145,815Liabilities 2022: $40,447Net Assets 2022: $1,105,3682022Assets 2023: $1,138,640Liabilities 2023: $63,714Net Assets 2023: $1,074,9262023Assets 2024: $1,103,840Liabilities 2024: $55,757Net Assets 2024: $1,048,0832024Assets 2025: $1,058,048Liabilities 2025: $30,918Net Assets 2025: $1,027,1302025

Highlighted filing

2017

Assets$1,275,449
Liabilities$21,466
Net Assets$1,253,983

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$200K$100K$0-$100KExpenses 2012: $23,5622012Expenses 2013: $101,4732013Revenue 2014: $67,259Expenses 2014: $116,754Net Income 2014: -$49,4952014Revenue 2015: $86,843Expenses 2015: $113,619Net Income 2015: -$26,7762015Revenue 2016: $87,493Expenses 2016: $110,664Net Income 2016: -$23,1712016Revenue 2017: $87,913Expenses 2017: $115,597Net Income 2017: -$27,6842017Revenue 2018: $88,170Expenses 2018: $119,106Net Income 2018: -$30,9362018Revenue 2019: $92,485Expenses 2019: $125,890Net Income 2019: -$33,4052019Revenue 2020: $100,599Expenses 2020: $125,626Net Income 2020: -$25,0272020Revenue 2021: $114,898Expenses 2021: $130,118Net Income 2021: -$15,2202021Revenue 2022: $120,060Expenses 2022: $164,087Net Income 2022: -$44,0272022Revenue 2023: $118,897Expenses 2023: $149,339Net Income 2023: -$30,4422023Revenue 2024: $123,501Expenses 2024: $150,343Net Income 2024: -$26,8422024Revenue 2025: $129,719Expenses 2025: $150,672Net Income 2025: -$20,9532025

Highlighted filing

2017

Revenue$87,913
Expenses$115,597
Net Income-$27,684
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 28, 2017
Return Version
2016v3.0
Gross Receipts
$87,913
Mission and Program Overview

Mission

Furnish hud housing for mentally disabled individuals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,277,366$1,240,423▼ $36,943
Cash and Non-Interest-Bearing Accounts$842$1,277▲ $435
Accounts Receivable$0$17▲ $17
Total Assets$1,304,812$1,275,449▼ $29,363
Other Assets Total$26,604$33,732▲ $7,128
Liabilities
Accounts Payable and Accrued Expenses$20,310$18,715▼ $1,595
Other Liabilities$2,835$2,751▼ $84
Total Liabilities$23,145$21,466▼ $1,679
Net Assets / Fund Balance
Unrestricted Net Assets$1,281,667$1,253,983▼ $27,684
Total Net Assets Fund Balance$1,281,667$1,253,983▼ $27,684
Total Liabilities and Net Assets / Fund Balance$1,304,812$1,275,449▼ $29,363

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,145,549$183,807$1,329,356
Land$94,874-$94,874
Equipment$0$11,687$11,687
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$87,896
Investment Income
$17
Other Revenue
$0
Change in Net Assets
$-27,684

Audited Revenue Reconciliation

Revenue per Audited Statements
$87,913
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$87,913
Total Revenue per Form 990
$87,913
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$96,793
Salaries, Compensation, and Employee Benefits$18,804
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$46,857--$46,857
Depreciation Depletion$36,943--$36,943
Other Salaries and Wages$16,993--$16,993
Fees for Services Accounting$7,404--$7,404
Fees for Services Management-$4,195-$4,195
Office Expenses$1,370--$1,370
Payroll Taxes$1,283--$1,283
Other Employee Benefits$528--$528
Insurance$24--$24
Total Functional Expenses$111,402$4,195$0$115,597

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$115,597
Total Expenses per Audited Statements$115,597
Total Expenses per Form 990$115,597
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
Tenant Security Deposits$2,751
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Conflict-of-interest policy
Yes
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

Birch tree communities, inc.

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

Form 990 will be reviewed by the chief financial officer for the managing organization before filing.

Form 990, Part VI, Section B, Line 12C

Reviewed by bod at scheduled meetings.

Form 990, Part VI, Section B, Line 15B

15a: review by bod. 15b: set by ceo by consulting outside sources & data.

Form 990, Part VI, Section C, Line 18

Can review documents at home office conference room.

Form 990, Part VI, Section C, Line 19

Governing docs and financial statements are public information available on request. Conflict of interest policy is for internal review only.

Filing and Contact Details

Filer

Filer Name
Birch Lane Apartments Inc
EIN
27-3649458
Phone
5013153344
Address
PO BOX 1589, BENTON, AR 72018

Signing Officer

Name
Elliott Chester
Title
CFO
Phone
5013153344
Signed
2017-11-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elliott Chester
Formed
2007
Legal Domicile
Ar
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
0

Preparer

Firm
Little Shaneyfelt Marshall & Co Pa
Address
1501 N UNIVERSITY SUITE 600, LITTLE ROCK, AR 72207
Preparer
Jeff Shaneyfelt
Phone
5016662879
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Management reviews tax positions annually to determine whether or not there are uncertain tax positions which require measurement, recognition, and disclosure.

Raw XML Appendix400 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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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt087913
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt087493
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt086843
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt067259
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt050773
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0380281
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01145549
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0183807
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01329356
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt011687
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt011687
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0115597
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt094874
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt094874
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02751
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TENANT SECURITY DEPOSITS
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt087913
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT REVIEWS TAX POSITIONS ANNUALLY TO DETERMINE WHETHER OR NOT THERE ARE UNCERTAIN TAX POSITIONS WHICH REQUIRE MEASUREMENT, RECOGNITION, AND DISCLOSURE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01240423
IRS990ScheduleD/TotalExpensesPerForm990Amt0115597
IRS990ScheduleD/TotalLiabilityAmt02751
IRS990ScheduleD/TotalRevenuePerForm990Amt087913
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt087913
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0115597
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BIRCH TREE COMMUNITIES, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 WILL BE REVIEWED BY THE CHIEF FINANCIAL OFFICER FOR THE MANAGING ORGANIZATION BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REVIEWED BY BOD AT SCHEDULED MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt315A: REVIEW BY BOD. 15B: SET BY CEO BY CONSULTING OUTSIDE SOURCES & DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CAN REVIEW DOCUMENTS AT HOME OFFICE CONFERENCE ROOM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCS AND FINANCIAL STATEMENTS ARE PUBLIC INFORMATION AVAILABLE ON REQUEST. CONFLICT OF INTEREST POLICY IS FOR INTERNAL REVIEW ONLY.
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 B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01304812
IRS990/TotalAssetsEOYAmt01275449
IRS990/TotalAssetsGrp/BOYAmt01304812
IRS990/TotalAssetsGrp/EOYAmt01275449
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04195
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0111402
IRS990/TotalFunctionalExpensesGrp/TotalAmt0115597
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt023145
IRS990/TotalLiabilitiesEOYAmt021466
IRS990/TotalLiabilitiesGrp/BOYAmt023145
IRS990/TotalLiabilitiesGrp/EOYAmt021466
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01281667
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01253983
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0111402
IRS990/TotalProgramServiceRevenueAmt087896
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt087913
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt087913
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01304812
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01275449
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01281667
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01253983
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1589
IRS990/USAddress/CityNm0BENTON
IRS990/USAddress/StateAbbreviationCd0AR
IRS990/USAddress/ZIPCd072018
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ELLIOTT CHESTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO
ReturnHeader/BusinessOfficerGrp/PhoneNum05013153344
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BIRCH LANE APARTMENTS INC
ReturnHeader/Filer/BusinessNameControlTxt0BIRC
ReturnHeader/Filer/EIN0273649458
ReturnHeader/Filer/PhoneNum05013153344
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1589
ReturnHeader/Filer/USAddress/CityNm0BENTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AR
ReturnHeader/Filer/USAddress/ZIPCd072018
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId09C2A3F14CD12853CB876552F660C6A8A268A0AD8
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0747F6A411041AEC571B1F642A6A95EBD154E3204
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt074.93.51.153
ReturnHeader/FilingSecurityInformation/IPDt02017-11-28
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm013:44:26
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0710804806
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LITTLE SHANEYFELT MARSHALL & CO PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01501 N UNIVERSITY SUITE 600
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LITTLE ROCK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd072207
ReturnHeader/PreparerPersonGrp/PhoneNum05016662879
ReturnHeader/PreparerPersonGrp/PreparationDt02017-11-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFF SHANEYFELT
ReturnHeader/ReturnTs02017-12-15T13:34:34-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.06$0.03$1.03$0.13$0.15$0.02
2024Detailed filing. Detailed filing data is available for this year.$1.10$0.06$1.05$0.12$0.15$0.03
2023Detailed filing. Detailed filing data is available for this year.$1.14$0.06$1.07$0.12$0.15$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.15$0.04$1.11$0.12$0.16$0.04
2021Detailed filing. Detailed filing data is available for this year.$1.17$0.02$1.15$0.11$0.13$0.02
2020Detailed filing. Detailed filing data is available for this year.$1.20$0.03$1.16$0.10$0.13$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.22$0.03$1.19$0.09$0.13$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.25$0.03$1.22$0.09$0.12$0.03
2017Detailed filing. Detailed filing data is available for this year.$1.28$0.02$1.25$0.09$0.12$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.30$0.02$1.28$0.09$0.11$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.33$0.03$1.30$0.09$0.11$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.37$0.04$1.33$0.07$0.12$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$0.02$1.38$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.51$0.08$1.43$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)3 • $1M-$5M nonprofits