Civic Intelligence

Obgc I Inc Jj Ashburn Plaza Apartments

EIN 31-1099091 • 501(c)3 • Blacklick, OH

Profile

To provide elderly and handicapped persons with housing facilities and services specifically designed to meet their physical, social, and psychological needs, and to promote their health, security, happiness and usefulness in longer living.

450 N Brice Road Box 348Blacklick, OH 43004

n/A

Siviq Scores

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

Liabilities / Assets

95th percentile

1.22x

Higher debt load relative to assets than 95% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

95th percentile

2.90x

Higher debt load relative to revenue than 95% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

22nd percentile

-9.7%

Higher net margin than 22% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

70th percentile

$109,432

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 19.6% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

36th percentile

-0.9%

Faster asset growth than 36% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

43rd percentile

3.7%

Faster revenue growth than 43% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets95th percentile

Assets

Down

$1,327,166

Down $11,624 (-0.9%) from 2023

Liabilities

Up

$1,617,233

Up $42,732 (+2.7%) from 2023

Net Assets

Down

-$290,067

Down $54,356 (-23%) from 2023

Operations
Liabilities / Revenue95th percentileNet Margin22nd percentile

Revenue

Up

$557,924

Up $19,672 (+3.7%) from 2023

Expenses

Up

$612,280

Up $41,526 (+7.3%) from 2023

Net Income

Down

-$54,356

Down $21,854 (-67%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth36th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2011: $846,910Liabilities 2011: $1,129,216Net Assets 2011: -$282,3062011Assets 2012: $878,013Liabilities 2012: $1,189,918Net Assets 2012: -$311,9052012Assets 2013: $788,224Liabilities 2013: $1,079,839Net Assets 2013: -$291,6152013Assets 2014: $758,665Liabilities 2014: $1,054,904Net Assets 2014: -$296,2392014Assets 2015: $706,823Liabilities 2015: $1,014,736Net Assets 2015: -$307,9132015Assets 2016: $651,604Liabilities 2016: $981,351Net Assets 2016: -$329,7472016Assets 2017: $608,409Liabilities 2017: $895,698Net Assets 2017: -$287,2892017Assets 2018: $539,071Liabilities 2018: $847,192Net Assets 2018: -$308,1212018Assets 2019: $482,714Liabilities 2019: $786,613Net Assets 2019: -$303,8992019Assets 2020: $479,906Liabilities 2020: $723,076Net Assets 2020: -$243,1702020Assets 2021: $423,478Liabilities 2021: $656,461Net Assets 2021: -$232,9832021Assets 2022: $379,272Liabilities 2022: $582,481Net Assets 2022: -$203,2092022Assets 2023: $1,338,790Liabilities 2023: $1,574,501Net Assets 2023: -$235,7112023Assets 2024: $1,327,166Liabilities 2024: $1,617,233Net Assets 2024: -$290,0672024

Highlighted filing

2024

Assets$1,327,166
Liabilities$1,617,233
Net Assets-$290,067
Open 2024 Filing

Operations Trend

Revenue Growth43rd percentile

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

$800K$600K$400K$200K$0-$200KExpenses 2011: $457,0632011Expenses 2012: $475,5532012Revenue 2013: $443,970Expenses 2013: $423,680Net Income 2013: $20,2902013Revenue 2014: $459,147Expenses 2014: $463,771Net Income 2014: -$4,6242014Revenue 2015: $499,171Expenses 2015: $510,845Net Income 2015: -$11,6742015Revenue 2016: $485,610Expenses 2016: $507,444Net Income 2016: -$21,8342016Revenue 2017: $488,694Expenses 2017: $446,236Net Income 2017: $42,4582017Revenue 2018: $495,235Expenses 2018: $516,067Net Income 2018: -$20,8322018Revenue 2019: $505,012Expenses 2019: $500,790Net Income 2019: $4,2222019Revenue 2020: $513,099Expenses 2020: $452,370Net Income 2020: $60,7292020Revenue 2021: $520,456Expenses 2021: $510,269Net Income 2021: $10,1872021Revenue 2022: $529,215Expenses 2022: $499,441Net Income 2022: $29,7742022Revenue 2023: $538,252Expenses 2023: $570,754Net Income 2023: -$32,5022023Revenue 2024: $557,924Expenses 2024: $612,280Net Income 2024: -$54,3562024

Highlighted filing

2024

Revenue$557,924
Expenses$612,280
Net Income-$54,356
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,327,166
Liabilities
$1,617,233
Net assets
-$290,067
Revenue
$557,924
Expenses
$612,280
Net income
-$54,356
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.33$1.62$0.29$0.56$0.61$0.05
2023Detailed filing. Detailed filing data is available for this year.$1.34$1.57$0.24$0.54$0.57$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.38$0.58$0.20$0.53$0.50$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.42$0.66$0.23$0.52$0.51$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.48$0.72$0.24$0.51$0.45$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.48$0.79$0.30$0.51$0.50$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.54$0.85$0.31$0.50$0.52$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.61$0.90$0.29$0.49$0.45$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.65$0.98$0.33$0.49$0.51$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.71$1.01$0.31$0.50$0.51$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.76$1.05$0.30$0.46$0.46$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.79$1.08$0.29$0.44$0.42$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$1.19$0.31$0.48
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$1.13$0.28$0.46
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 7, 2025
Return Version
2024v5.2
Gross Receipts
$557,924
Mission and Program Overview

Mission

To provide elderly and handicapped persons with housing facilities and services specifically designed to meet their physical, social, and psychological needs, and to promote their health, security, happiness and usefulness in longer living.

To provide affordable accessible housing to the elderly and handicapped persons.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$228,819$352,425▲ $123,606
Cash and Non-Interest-Bearing Accounts$9,929$56,150▲ $46,221
Prepaid Expenses and Deferred Charges$9,447$9,735▲ $288
Accounts Receivable$9,659$964▼ $8,695
Total Assets$1,338,790$1,327,166▼ $11,624
Other Assets Total$1,080,936$907,892▼ $173,044
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,501,110$1,485,796▼ $15,314
Accounts Payable and Accrued Expenses$64,605$123,204▲ $58,599
Other Liabilities$8,446$8,233▼ $213
Deferred Revenue$340$0▼ $340
Total Liabilities$1,574,501$1,617,233▲ $42,732
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-235,711$-290,067▼ $54,356
Total Net Assets Fund Balance$-235,711$-290,067▼ $54,356
Total Liabilities and Net Assets / Fund Balance$1,338,790$1,327,166▼ $11,624

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$321,425$1,696,467$2,017,892
Equipment$0$109,546$109,546
Land$31,000-$31,000
Other Assets Org$512,733--
Compensation and Service Providers
Top Officer Pay70th percentile

Employees

NameTitleOtherTotal
Celia KendallCEO$109,432$109,432

Board Members and Trustees

NameTitle
Rev Joel L King JrPresident
Dr Charles W NobleVice President
Dan HuntMember
Dr John LittleMember
Kelton WallerMember
Revenue and Support

Revenue Composition

Contributions and Grants
$404,184
Program Service Revenue
$147,261
Investment Income
$6,232
Other Revenue
$247
Change in Net Assets
$-54,356

Audited Revenue Reconciliation

Revenue per Audited Statements
$557,924
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$557,924
Total Revenue per Form 990
$557,924
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$612,280
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
Occupancy$103,265--$103,265
Interest$77,683--$77,683
Depreciation Depletion$65,933--$65,933
Fees for Services Management-$24,840-$24,840
Office Expenses$19,139--$19,139
Insurance$17,569--$17,569
Conferences and Meetings-$1,927-$1,927
Other Expenses$296$13,027-$296
Total Functional Expenses$572,486$39,794$0$612,280

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$612,280
Total Expenses per Audited Statements$612,280
Total Expenses per Form 990$612,280
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 Deposit Liability$8,233
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
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 2

“A familial relationship exists between rev. Charles w. Noble sr. And celia m. Kendall.”

Form 990, Part VI, Section A, Line 3

“Beacon 360 management, inc. And its employees oversee and manage day-to-day operations of the organization. All major decisions are discussed and approved by the board of trustees before they are carried out.”

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

“The finance committee reviews the draft of the 990 and makes suggestions/recommendations to the board. All board members are provided with a copy of the entire 990 before it is filed with the irs.”

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

“All principals sign coi policies annually at each communities annual board meeting. New board members are required to disclose any potential conflicts prior to admission and ongoing education on relationships/transactions that could pose potential conflict is integrated into annual board training sessions.”

Form 990, Part VI, Section C, Line 19

“Governing documents and financial statements are made available to the public upon written request.”

Filing and Contact Details

Filer

Filer Name
Obgc I Inc Jj Ashburn Plaza Apartments
EIN
31-1099091
Phone
6144524184
Address
450 N BRICE ROAD BOX 348, BLACKLICK, OH 43004

Signing Officer

Name
David Phillips
Title
Accounting Manager
Phone
6144524184
Signed
2025-07-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Celia Kendall
Formed
1984
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

Firm
Eag Affordable Housing LLC
Address
4249 EASTON WAY STE 210, COLUMBUS, OH 43219
Preparer
Todd Fentress CPA
Phone
6145281440
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The organization has an audit committee which oversees the audit of the financial statements, and is involved in the selection of the independent accountant which performs the audit. This process has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“The corporation has been recognized by the internal revenue service as an organization exempt from federal income taxes under section 501(c)(3) of the internal revenue code. The corporation accounts for uncertainty in income taxes in accordance with accounting standards codification for income taxes. This interpretation prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. This interpretation also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. The corporation determined that all income tax filing positions would be sustained upon examination and accordingly, has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions as of december 31, 2024 or 2023.”

Raw XML AppendixShowing 400 of 511 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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IRS990/Desc0PROVIDE HOUSING FOR ELDERLY AND LOW-INCOME INDIVIDUALS WITH MOBILITY DISABILITIES BY OPERATING A 45-UNIT APARTMENT COMPLEX UNDER SEC. 202 OF THE NATIONAL AFFORDABLE HOUSING ACT.
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IRS990/Form990PartVIISectionAGrp/PersonNm0REV JOEL L KING JR
IRS990/Form990PartVIISectionAGrp/PersonNm1DR CHARLES W NOBLE
IRS990/Form990PartVIISectionAGrp/PersonNm2KELTON WALLER
IRS990/Form990PartVIISectionAGrp/PersonNm3DAN HUNT
IRS990/Form990PartVIISectionAGrp/PersonNm4DR JOHN LITTLE
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IRS990/OtherLiabilitiesGrp/BOYAmt08446
IRS990/OtherLiabilitiesGrp/EOYAmt08233
IRS990/OtherRevenueMiscGrp/BusinessCd0531110
IRS990/OtherRevenueMiscGrp/BusinessCd1531110
IRS990/OtherRevenueMiscGrp/Desc0TENANT CHARGES
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0200
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt147
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0200
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt147
IRS990/OtherRevenueTotalAmt0247
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt09447
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt09735
IRS990/PrincipalOfficerNm0CELIA KENDALL
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531110
IRS990/ProgramServiceRevenueGrp/Desc0RENTAL INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0147261
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0147261
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0384863
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt04193
IRS990/PYOtherExpensesAmt0570754
IRS990/PYOtherRevenueAmt01788
IRS990/PYProgramServiceRevenueAmt0147408
IRS990/PYRevenuesLessExpensesAmt0-32502
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0570754
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0538252
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-54356
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0147508
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0404184
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0384863
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0386584
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0379778
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0367535
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01922944
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt06232
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt04193
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0648
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt09
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt052
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt011134
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0147508
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0149196
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0141983
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0140669
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0145512
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0724868
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt06232
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt04193
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0648
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt09
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt052
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt011134
IRS990ScheduleA/InvestmentIncomeCYPct00.00420
IRS990ScheduleA/InvestmentIncomePYPct00.00210
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99580
IRS990ScheduleA/PublicSupportPY509Pct00.99600
IRS990ScheduleA/PublicSupportTotal509Amt02647812
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0551692
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0534059
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0528567
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0520447
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0513047
IRS990ScheduleA/Total509Grp/TotalAmt02647812
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0557924
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0538252
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0529215
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0520456
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0513099
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02658946
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0321425
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01696467
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02017892
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0109546
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0109546
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0612280
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt031000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt031000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt014377
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt123665
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2357095
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt322
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt4512733
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0TENANT SECURITY DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1ESCROW DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2REPLACEMENT RESERVE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3RESIDUAL RECEIPTS RESERVE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc4OTHER ASSETS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt08233
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TENANT DEPOSIT LIABILITY
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0557924
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CORPORATION HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE CORPORATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ACCOUNTING STANDARDS CODIFICATION FOR INCOME TAXES. THIS INTERPRETATION PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THIS INTERPRETATION ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. THE CORPORATION DETERMINED THAT ALL INCOME TAX FILING POSITIONS WOULD BE SUSTAINED UPON EXAMINATION AND ACCORDINGLY, HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AS OF DECEMBER 31, 2024 OR 2023.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0352425
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0907892
IRS990ScheduleD/TotalExpensesPerForm990Amt0612280
IRS990ScheduleD/TotalLiabilityAmt08233
IRS990ScheduleD/TotalRevenuePerForm990Amt0557924
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0557924
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0612280
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A FAMILIAL RELATIONSHIP EXISTS BETWEEN REV. CHARLES W. NOBLE SR. AND CELIA M. KENDALL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BEACON 360 MANAGEMENT, INC. AND ITS EMPLOYEES OVERSEE AND MANAGE DAY-TO-DAY OPERATIONS OF THE ORGANIZATION. ALL MAJOR DECISIONS ARE DISCUSSED AND APPROVED BY THE BOARD OF TRUSTEES BEFORE THEY ARE CARRIED OUT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FINANCE COMMITTEE REVIEWS THE DRAFT OF THE 990 AND MAKES SUGGESTIONS/RECOMMENDATIONS TO THE BOARD. ALL BOARD MEMBERS ARE PROVIDED WITH A COPY OF THE ENTIRE 990 BEFORE IT IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL PRINCIPALS SIGN COI POLICIES ANNUALLY AT EACH COMMUNITIES ANNUAL BOARD MEETING. NEW BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICTS PRIOR TO ADMISSION AND ONGOING EDUCATION ON RELATIONSHIPS/TRANSACTIONS THAT COULD POSE POTENTIAL CONFLICT IS INTEGRATED INTO ANNUAL BOARD TRAINING SESSIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION HAS AN AUDIT COMMITTEE WHICH OVERSEES THE AUDIT OF THE FINANCIAL STATEMENTS, AND IS INVOLVED IN THE SELECTION OF THE INDEPENDENT ACCOUNTANT WHICH PERFORMS THE AUDIT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
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/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd2N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd3N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0OBGC II INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1OBGC III INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2OHIO BAPTIST CONVENTION HOUSING BOARD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3BEACON 360 MANAGEMENT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0311135813
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1311099090
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2811667036
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN3020634747
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt3501(C)(4)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd3OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0LOW INCOME HOUSING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1LOW INCOME HOUSING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2RELIGIOUS SPONSORING ORGANIZATIONS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt3PROPERTY MANAGEMENT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1LINE 10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt2LINE 1
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt3N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt03409 EAST BROAD STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt13409 EAST BROAD STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt2PO BOX 248570
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt33409 EAST BROAD STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0COLUMBUS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1COLUMBUS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2COLUMBUS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm3COLUMBUS

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