Civic Intelligence

Azria Lewers & Jessie J Lyons Manor Inc

EIN 30-0054405 • 501(c)3 • Germantown, TN

Profile

To provide low income affordable housing to elderly.

2171 Judicial Drive Suite 200Germantown, TN 38138
Siviq Scores

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

Liabilities / Assets

61st percentile

0.05x

Higher debt load relative to assets than 61% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

70th percentile

0.10x

Higher debt load relative to revenue than 70% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

18th percentile

-16%

Higher net margin than 18% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

24th percentile

-7.8%

Faster asset growth than 24% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

52nd percentile

7.7%

Faster revenue growth than 52% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Down

$612,684

Down $51,901 (-7.8%) from 2024

Liabilities

Down

$31,265

Down $1,949 (-5.9%) from 2024

Net Assets

Down

$581,419

Down $49,952 (-7.9%) from 2024

Revenue

Up

$303,621

Up $21,679 (+7.7%) from 2024

Expenses

Up

$353,573

Up $12,886 (+3.8%) from 2024

Net Income

Up

-$49,952

Up $8,793 (+15%) from 2024

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,583,193Liabilities 2011: $175,595Net Assets 2011: $1,407,5982011Assets 2012: $1,401,647Liabilities 2012: $30,829Net Assets 2012: $1,370,8182012Assets 2013: $1,363,974Liabilities 2013: $15,046Net Assets 2013: $1,348,9282013Assets 2014: $1,317,965Liabilities 2014: $11,011Net Assets 2014: $1,306,9542014Assets 2015: $1,234,591Liabilities 2015: $14,164Net Assets 2015: $1,220,4272015Assets 2016: $1,197,087Liabilities 2016: $48,908Net Assets 2016: $1,148,1792016Assets 2017: $1,105,727Liabilities 2017: $10,392Net Assets 2017: $1,095,3352017Assets 2018: $1,067,345Liabilities 2018: $13,427Net Assets 2018: $1,053,9182018Assets 2019: $1,026,544Liabilities 2019: $53,423Net Assets 2019: $973,1212019Assets 2020: $978,827Liabilities 2020: $19,111Net Assets 2020: $959,7162020Assets 2021: $901,675Liabilities 2021: $18,796Net Assets 2021: $882,8792021Assets 2022: $865,903Liabilities 2022: $10,326Net Assets 2022: $855,5772022Assets 2023: $709,192Liabilities 2023: $19,076Net Assets 2023: $690,1162023Assets 2024: $664,585Liabilities 2024: $33,214Net Assets 2024: $631,3712024Assets 2025: $612,684Liabilities 2025: $31,265Net Assets 2025: $581,4192025

Highlighted filing

2025

Assets$612,684
Liabilities$31,265
Net Assets$581,419

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $264,9002011Expenses 2012: $245,1212012Expenses 2013: $257,7662013Revenue 2014: $226,710Expenses 2014: $268,684Net Income 2014: -$41,9742014Revenue 2015: $224,459Expenses 2015: $310,986Net Income 2015: -$86,5272015Revenue 2016: $230,470Expenses 2016: $302,718Net Income 2016: -$72,2482016Revenue 2017: $236,048Expenses 2017: $288,892Net Income 2017: -$52,8442017Revenue 2018: $237,676Expenses 2018: $279,093Net Income 2018: -$41,4172018Revenue 2019: $247,823Expenses 2019: $328,620Net Income 2019: -$80,7972019Revenue 2020: $257,146Expenses 2020: $270,551Net Income 2020: -$13,4052020Revenue 2021: $268,611Expenses 2021: $345,448Net Income 2021: -$76,8372021Revenue 2022: $277,040Expenses 2022: $304,342Net Income 2022: -$27,3022022Revenue 2023: $268,258Expenses 2023: $433,719Net Income 2023: -$165,4612023Revenue 2024: $281,942Expenses 2024: $340,687Net Income 2024: -$58,7452024Revenue 2025: $303,621Expenses 2025: $353,573Net Income 2025: -$49,9522025

Highlighted filing

2025

Revenue$303,621
Expenses$353,573
Net Income-$49,952

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.61$0.03$0.58$0.30$0.35$0.05
2024Detailed filing. Detailed filing data is available for this year.$0.66$0.03$0.63$0.28$0.34$0.06
2023Detailed filing. Detailed filing data is available for this year.$0.71$0.02$0.69$0.27$0.43$0.17
2022Detailed filing. Detailed filing data is available for this year.$0.87$0.01$0.86$0.28$0.30$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.90$0.02$0.88$0.27$0.35$0.08
2020Detailed filing. Detailed filing data is available for this year.$0.98$0.02$0.96$0.26$0.27$0.01
2019Detailed filing. Detailed filing data is available for this year.$1.03$0.05$0.97$0.25$0.33$0.08
2018Detailed filing. Detailed filing data is available for this year.$1.07$0.01$1.05$0.24$0.28$0.04
2017Detailed filing. Detailed filing data is available for this year.$1.11$0.01$1.10$0.24$0.29$0.05
2016Detailed filing. Detailed filing data is available for this year.$1.20$0.05$1.15$0.23$0.30$0.07
2015Detailed filing. Detailed filing data is available for this year.$1.23$0.01$1.22$0.22$0.31$0.09
2014Detailed filing. Detailed filing data is available for this year.$1.32$0.01$1.31$0.23$0.27$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.36$0.02$1.35$0.26
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$0.03$1.37$0.25
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.58$0.18$1.41$0.26
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 15, 2025
Return Version
2024v5.0
Gross Receipts
$303,621
Mission and Program Overview

Mission

To provide low income affordable housing to elderly.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$458,029$388,755▼ $69,274
Prepaid Expenses and Deferred Charges$38,711$37,086▼ $1,625
Cash and Non-Interest-Bearing Accounts$11,376$11,393▲ $17
Accounts Receivable$698--
Total Assets$664,585$612,684▼ $51,901
Other Assets Total$155,771$175,450▲ $19,679
Liabilities
Accounts Payable and Accrued Expenses$24,369$21,644▼ $2,725
Other Liabilities$8,845$9,621▲ $776
Total Liabilities$33,214$31,265▼ $1,949
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$631,371$581,419▼ $49,952
Total Net Assets Fund Balance$631,371$581,419▼ $49,952
Total Liabilities and Net Assets / Fund Balance$664,585$612,684▼ $51,901

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$363,755$1,582,371$1,946,126
Equipment-$28,579$28,579
Land$25,000-$25,000
Other Assets Org$7,254--
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$303,224
Investment Income
$397
Other Revenue
$0
Change in Net Assets
$-49,952

Audited Revenue Reconciliation

Revenue per Audited Statements
$303,621
Total Revenue per Audited Statements
$303,621
Total Revenue per Form 990
$303,621
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$322,552
Salaries, Compensation, and Employee Benefits$31,021
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$180,840--$180,840
Depreciation Depletion$69,274--$69,274
Fees for Services Management$17,904$26,856-$44,760
Other Salaries and Wages$19,965--$19,965
Office Expenses-$13,532-$13,532
Fees for Services Accounting-$10,094-$10,094
Other Employee Benefits$9,471--$9,471
Insurance$1,716--$1,716
Payroll Taxes$1,585--$1,585
Conferences and Meetings$1,121--$1,121
Advertising-$1,085-$1,085
Fees for Services Legal-$130-$130
Total Functional Expenses$301,876$51,697$0$353,573

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$353,573
Total Expenses per Audited Statements$353,573
Total Expenses per Form 990$353,573
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$8,580
Accrued Wages Payable$986
Prepaid Rents$55
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, Page 6, Part VI, Line 3

The organization delegated day to day property management responsibilities to the management company, tesco properties, inc.

Form 990, Page 6, Part VI, Line 11B

The form 990 was reviewed by the management company, tesco properties, inc., prior to signing and filing.

Form 990, Page 6, Part VI, Line 19

The organization has the governing documents and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Azria Lewers & Jessie J Lyons
EIN
30-0054405
Phone
9017591855
Address
2171 JUDICIAL DRIVE SUITE 200, GERMANTOWN, TN 38138

Signing Officer

Name
Terry Bryan Johnson
Title
President
Phone
9017591855
Signed
2025-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Terry Bryan Johnson
Formed
2003
Legal Domicile
Ms
Voting Board Members
3
Independent Board Members
3
Employees
1

Preparer

Firm
Rowland & Carter Cpas Pllc
Address
7953 STAGE HILLS BLVD STE 110, MEMPHIS, TN 38133-4010
Preparer
Patrick H Blair
Phone
9014323000
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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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IRS990ScheduleD/RevenueSubtotalAmt0303621
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0388755
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0175450
IRS990ScheduleD/TotalExpensesPerForm990Amt0353573
IRS990ScheduleD/TotalLiabilityAmt09621
IRS990ScheduleD/TotalRevenuePerForm990Amt0303621
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0303621
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DELEGATED DAY TO DAY PROPERTY MANAGEMENT RESPONSIBILITIES TO THE MANAGEMENT COMPANY, TESCO PROPERTIES, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 WAS REVIEWED BY THE MANAGEMENT COMPANY, TESCO PROPERTIES, INC., PRIOR TO SIGNING AND FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HAS THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0664585
IRS990/TotalAssetsEOYAmt0612684
IRS990/TotalAssetsGrp/BOYAmt0664585
IRS990/TotalAssetsGrp/EOYAmt0612684
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt051697
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0301876
IRS990/TotalFunctionalExpensesGrp/TotalAmt0353573
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt033214
IRS990/TotalLiabilitiesEOYAmt031265
IRS990/TotalLiabilitiesGrp/BOYAmt033214
IRS990/TotalLiabilitiesGrp/EOYAmt031265
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0631371
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0581419
IRS990/TotalProgramServiceExpensesAmt0301876
IRS990/TotalProgramServiceRevenueAmt0303224
IRS990/TotalRevenueGrp/ExclusionAmt0397
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0303224
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0303621
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0664585
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0612684
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0P O BOX 225
IRS990/USAddress/CityNm0TUTWILER
IRS990/USAddress/StateAbbreviationCd0MS
IRS990/USAddress/ZIPCd038963
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TERRY BRYAN JOHNSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09017591855
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AZRIA LEWERS & JESSIE J LYONS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0MANOR INC
ReturnHeader/Filer/BusinessNameControlTxt0AZRI
ReturnHeader/Filer/EIN0300054405
ReturnHeader/Filer/PhoneNum09017591855
ReturnHeader/Filer/USAddress/AddressLine1Txt02171 JUDICIAL DRIVE SUITE 200
ReturnHeader/Filer/USAddress/CityNm0GERMANTOWN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd038138
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0621587083
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ROWLAND & CARTER CPAS PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07953 STAGE HILLS BLVD STE 110
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MEMPHIS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0381334010
ReturnHeader/PreparerPersonGrp/PhoneNum09014323000
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PATRICK H BLAIR
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-17T12:30:17-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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