Civic Intelligence

Friends Handicapped Housing Inc

EIN 31-1040410 • 501(c)3 • Lebanon, OH

Profile

To provide facilities & services designed to meet the physical, social and psychological needs for elderly & handicapped individuls

1160 N Main StreetLebanon, OH 45036

n/A

Siviq Scores

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

Liabilities / Assets

97th percentile

4.09x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

98th percentile

3.31x

Higher debt load relative to revenue than 98% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

25th percentile

-17%

Higher net margin than 25% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

61st percentile

4.2%

Faster asset growth than 61% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

44th percentile

-8.2%

Faster revenue growth than 44% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Up

$66,313

Up $2,645 (+4.2%) from 2024

Liabilities

Up

$271,077

Up $16,454 (+6.5%) from 2024

Net Assets

Down

-$204,764

Down $13,809 (-7.2%) from 2024

Revenue

Down

$81,841

Down $7,320 (-8.2%) from 2024

Expenses

Up

$95,650

Up $9,937 (+12%) from 2024

Net Income

Down

-$13,809

Down $17,257 (-500%) from 2024

Trend Graphs

Balance Sheet Trend

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

$400K$200K$0-$200K-$400KAssets 2010: $203,096Liabilities 2010: $228,537Net Assets 2010: -$25,4412010Assets 2012: $197,580Liabilities 2012: $215,302Net Assets 2012: -$17,7222012Assets 2015: $146,621Liabilities 2015: $198,909Net Assets 2015: -$52,2882015Assets 2016: $134,415Liabilities 2016: $192,627Net Assets 2016: -$58,2122016Assets 2017: $124,631Liabilities 2017: $176,537Net Assets 2017: -$51,9062017Assets 2018: $121,161Liabilities 2018: $171,038Net Assets 2018: -$49,8772018Assets 2019: $116,103Liabilities 2019: $174,632Net Assets 2019: -$58,5292019Assets 2020: $115,497Liabilities 2020: $189,358Net Assets 2020: -$73,8612020Assets 2021: $112,801Liabilities 2021: $229,244Net Assets 2021: -$116,4432021Assets 2022: $93,979Liabilities 2022: $248,943Net Assets 2022: -$154,9642022Assets 2023: $70,962Liabilities 2023: $265,365Net Assets 2023: -$194,4032023Assets 2024: $63,668Liabilities 2024: $254,623Net Assets 2024: -$190,9552024Assets 2025: $66,313Liabilities 2025: $271,077Net Assets 2025: -$204,7642025

Highlighted filing

2025

Assets$66,313
Liabilities$271,077
Net Assets-$204,764

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2010: $82,132Expenses 2010: $92,861Net Income 2010: -$10,7292010Revenue 2012: $85,441Expenses 2012: $79,546Net Income 2012: $5,8952012Revenue 2015: $87,562Expenses 2015: $81,517Net Income 2015: $6,0452015Revenue 2016: $75,462Expenses 2016: $81,386Net Income 2016: -$5,9242016Revenue 2017: $80,450Expenses 2017: $74,144Net Income 2017: $6,3062017Revenue 2018: $79,178Expenses 2018: $77,149Net Income 2018: $2,0292018Revenue 2019: $73,258Expenses 2019: $81,910Net Income 2019: -$8,6522019Revenue 2020: $82,332Expenses 2020: $97,664Net Income 2020: -$15,3322020Revenue 2021: $73,642Expenses 2021: $116,224Net Income 2021: -$42,5822021Revenue 2022: $59,650Expenses 2022: $98,171Net Income 2022: -$38,5212022Revenue 2023: $61,262Expenses 2023: $100,701Net Income 2023: -$39,4392023Revenue 2024: $89,161Expenses 2024: $85,713Net Income 2024: $3,4482024Revenue 2025: $81,841Expenses 2025: $95,650Net Income 2025: -$13,8092025

Highlighted filing

2025

Revenue$81,841
Expenses$95,650
Net Income-$13,809

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.66$2.71$2.05$0.82$0.96$0.14
2024Detailed filing. Detailed filing data is available for this year.$0.64$2.55$1.91$0.89$0.86$0.03
2023Detailed filing. Detailed filing data is available for this year.$0.71$2.65$1.94$0.61$1.01$0.39
2022Detailed filing. Detailed filing data is available for this year.$0.94$2.49$1.55$0.60$0.98$0.39
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.13$2.29$1.16$0.74$1.16$0.43
2020Detailed filing. Detailed filing data is available for this year.$1.15$1.89$0.74$0.82$0.98$0.15
2019Detailed filing. Detailed filing data is available for this year.$1.16$1.75$0.59$0.73$0.82$0.09
2018Detailed filing. Detailed filing data is available for this year.$1.21$1.71$0.50$0.79$0.77$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.25$1.77$0.52$0.80$0.74$0.06
2016Detailed filing. Detailed filing data is available for this year.$1.34$1.93$0.58$0.75$0.81$0.06
2015Detailed filing. Detailed filing data is available for this year.$1.47$1.99$0.52$0.88$0.82$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.98$2.15$0.18$0.85$0.80$0.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.03$2.29$0.25$0.82$0.93$0.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Dec 7, 2025
Return Version
2024v5.0
Gross Receipts
$81,841
Mission and Program Overview

Mission

To provide facilities & services designed to meet the physical, social and psychological needs for elderly & handicapped individuals.

To provide facilities & services designed to meet the physical, social and psychological needs for elderly & handicapped individuls

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$34,472$34,370▼ $102
Accounts Receivable$2,800$1,810▼ $990
Cash and Non-Interest-Bearing Accounts$386$1,034▲ $648
Prepaid Expenses and Deferred Charges$523$523→ $0
Total Assets$63,668$66,313▲ $2,645
Other Assets Total$25,487$28,576▲ $3,089
Liabilities
Accounts Payable and Accrued Expenses$208,697$249,323▲ $40,626
Unsecured Notes Loans Payable$42,799$19,169▼ $23,630
Other Liabilities$3,127$2,585▼ $542
Total Liabilities$254,623$271,077▲ $16,454
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-190,955$-204,764▼ $13,809
Total Net Assets Fund Balance$-190,955$-204,764▼ $13,809
Total Liabilities and Net Assets / Fund Balance$63,668$66,313▲ $2,645

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$24,370$299,454$323,824
Equipment-$22,049$22,049
Land$10,000-$10,000
Other Assets Org$1,142--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Constance CrumleyChairperson
Scott BoonePresident &
Blythe PandorfVice Chair
Bill IliffBoard Member
Jeff MitchellBoard Member
Marsha BirdBoard Member
Teresa CarrierChief Operat
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$81,828
Investment Income
$13
Other Revenue
$0
Change in Net Assets
$-13,809

Audited Revenue Reconciliation

Revenue per Audited Statements
$81,841
Total Revenue per Audited Statements
$81,841
Total Revenue per Form 990
$81,841
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$64,670
Salaries, Compensation, and Employee Benefits$30,980
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$10,028$14,131-$24,159
Depreciation Depletion$9,602--$9,602
Fees for Services Accounting$6,571--$6,571
Office Expenses$5,521--$5,521
Insurance$5,111--$5,111
Fees for Services Management-$4,537-$4,537
Payroll Taxes$3,539--$3,539
Other Employee Benefits$3,282--$3,282
Interest$2,792--$2,792
Other Expenses$51--$51
Total Functional Expenses$76,982$18,668$0$95,650

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$95,650
Total Expenses per Audited Statements$95,650
Total Expenses per Form 990$95,650
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
Prepaid Revenue$1,443
Tenant Security Deposits Payable$1,142
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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
Yes
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, Page 6, Part VI, Line 3

Management company abceo, inc

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

No review has been or will be conducted

Form 990, Page 6, Part VI, Line 12C

WRITTEN POLICY

Form 990, Page 6, Part VI, Line 15A

Board voting members are independent

Form 990, Page 6, Part VI, Line 15B

Board voting members are independent

Form 990, Page 6, Part VI, Line 19

No other documents available to the public

Filing and Contact Details

Filer

Filer Name
Friends Handicapped Housing Inc
EIN
31-1040410
Phone
5135544567
Address
1160 N MAIN STREET, LEBANON, OH 45036

Signing Officer

Name
Teresa Carrier
Title
Chief Operating Off
Phone
5135544567
Signed
2025-12-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Boone
Formed
1982
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

Firm
Seibel & Katz Cpas
Address
3814 WEST ST STE 311, CINCINNATI, OH 45227
Preparer
Jeffrey Tate
Phone
5132717835
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IRS990ScheduleA/PublicSupportPY509Pct00.99980
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0299454
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0323824
IRS990ScheduleD/EquipmentGrp/DepreciationAmt022049
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt022049
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt010000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt025321
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt12113
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt21142
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0REPLACEMENT RESERVE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1RESIDUAL RECEIPTS RESERVE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2TENANT DEPOSITS HELD IN TRUST
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01443
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11142
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PREPAID REVENUE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1TENANT SECURITY DEPOSITS PAYABLE
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt034370
IRS990ScheduleD/TotalBookValueOtherAssetsAmt028576
IRS990ScheduleD/TotalExpensesPerForm990Amt095650
IRS990ScheduleD/TotalLiabilityAmt02585
IRS990ScheduleD/TotalRevenuePerForm990Amt081841
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt081841
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt095650
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT COMPANY ABCEO, INC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW HAS BEEN OR WILL BE CONDUCTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2WRITTEN POLICY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD VOTING MEMBERS ARE INDEPENDENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD VOTING MEMBERS ARE INDEPENDENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC
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 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0CHARITABLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0NEW HOUSING OHIO INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0311435217
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0MANAGEMENT
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0LEBANON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd045036
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
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IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0true
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IRS990ScheduleR/SharingOfFacilitiesInd0false
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IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt116469
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0NEW HOUSING OHIO INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1NEW HOUSING OHIO INC
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TotalFunctionalExpensesGrp/TotalAmt095650
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt0271077
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IRS990/TotalLiabilitiesGrp/EOYAmt0271077
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-204764
IRS990/TotalProgramServiceExpensesAmt076982
IRS990/TotalProgramServiceRevenueAmt081828
IRS990/TotalRevenueGrp/ExclusionAmt013
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt081841
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt063668
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt066313
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt042799
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt019169
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01160 N MAIN STREET
IRS990/USAddress/CityNm0LEBANON
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd045036
IRS990/VotingMembersGoverningBodyCnt07
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IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TERESA CARRIER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHIEF OPERATING OFF
ReturnHeader/BusinessOfficerGrp/PhoneNum05135544567
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRIENDS HANDICAPPED HOUSING INC
ReturnHeader/Filer/BusinessNameControlTxt0FRIE
ReturnHeader/Filer/EIN0311040410
ReturnHeader/Filer/PhoneNum05135544567
ReturnHeader/Filer/USAddress/AddressLine1Txt01160 N MAIN STREET

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