Civic Intelligence

Wasmver Development Corporation

EIN 31-1278452 • 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 Rd PO 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

1.23x

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

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

Liabilities / Revenue

97th percentile

3.82x

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

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

Net Margin

56th percentile

7.3%

Higher net margin than 56% of similar nonprofits.

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

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

87th percentile

45%

Faster asset growth than 87% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2025

Revenue Growth

40th percentile

1.5%

Faster revenue growth than 40% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2025

Assets

Down

$509,054

Down $2,098 (-0.4%) from 2024

Liabilities

Down

$625,392

Down $14,091 (-2.2%) from 2024

Net Assets

Up

-$116,338

Up $11,993 (+9.3%) from 2024

Revenue

Up

$163,741

Up $1,760 (+1.1%) from 2024

Expenses

Up

$151,748

Up $4,320 (+2.9%) from 2024

Net Income

Down

$11,993

Down $2,560 (-18%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2012: $362,797Liabilities 2012: $555,058Net Assets 2012: -$192,2612012Assets 2013: $356,061Liabilities 2013: $555,844Net Assets 2013: -$199,7832013Assets 2014: $337,335Liabilities 2014: $549,367Net Assets 2014: -$212,0322014Assets 2015: $323,530Liabilities 2015: $552,480Net Assets 2015: -$228,9502015Assets 2016: $322,187Liabilities 2016: $539,093Net Assets 2016: -$216,9062016Assets 2017: $304,618Liabilities 2017: $531,656Net Assets 2017: -$227,0382017Assets 2018: $286,330Liabilities 2018: $519,633Net Assets 2018: -$233,3032018Assets 2019: $260,919Liabilities 2019: $522,058Net Assets 2019: -$261,1392019Assets 2020: $249,878Liabilities 2020: $497,734Net Assets 2020: -$247,8562020Assets 2021: $236,918Liabilities 2021: $459,496Net Assets 2021: -$222,5782021Assets 2022: $230,569Liabilities 2022: $412,827Net Assets 2022: -$182,2582022Assets 2023: $242,415Liabilities 2023: $385,299Net Assets 2023: -$142,8842023Assets 2024: $511,152Liabilities 2024: $639,483Net Assets 2024: -$128,3312024Assets 2025: $509,054Liabilities 2025: $625,392Net Assets 2025: -$116,3382025

Highlighted filing

2025

Assets$509,054
Liabilities$625,392
Net Assets-$116,338

Operations Trend

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

$200K$100K$0-$100KRevenue 2012: $152,384Expenses 2012: $145,925Net Income 2012: $6,4592012Revenue 2013: $136,997Expenses 2013: $144,519Net Income 2013: -$7,5222013Revenue 2014: $134,983Expenses 2014: $147,232Net Income 2014: -$12,2492014Revenue 2015: $140,859Expenses 2015: $157,777Net Income 2015: -$16,9182015Revenue 2016: $152,866Expenses 2016: $140,822Net Income 2016: $12,0442016Revenue 2017: $148,280Expenses 2017: $158,412Net Income 2017: -$10,1322017Revenue 2018: $148,222Expenses 2018: $154,487Net Income 2018: -$6,2652018Revenue 2019: $152,084Expenses 2019: $179,920Net Income 2019: -$27,8362019Revenue 2020: $151,907Expenses 2020: $138,624Net Income 2020: $13,2832020Revenue 2021: $153,675Expenses 2021: $128,397Net Income 2021: $25,2782021Revenue 2022: $160,342Expenses 2022: $120,022Net Income 2022: $40,3202022Revenue 2023: $159,004Expenses 2023: $119,630Net Income 2023: $39,3742023Revenue 2024: $161,981Expenses 2024: $147,428Net Income 2024: $14,5532024Revenue 2025: $163,741Expenses 2025: $151,748Net Income 2025: $11,9932025

Highlighted filing

2025

Revenue$163,741
Expenses$151,748
Net Income$11,993

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.09$6.25$1.16$1.64$1.52$0.12
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.11$6.39$1.28$1.62$1.47$0.15
2023Detailed filing. Detailed filing data is available for this year.$2.42$3.85$1.43$1.59$1.20$0.39
2022Detailed filing. Detailed filing data is available for this year.$2.31$4.13$1.82$1.60$1.20$0.40
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.37$4.59$2.23$1.54$1.28$0.25
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.50$4.98$2.48$1.52$1.39$0.13
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.61$5.22$2.61$1.52$1.80$0.28
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.86$5.20$2.33$1.48$1.54$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.05$5.32$2.27$1.48$1.58$0.10
2016Detailed filing. Detailed filing data is available for this year.$3.22$5.39$2.17$1.53$1.41$0.12
2015Detailed filing. Detailed filing data is available for this year.$3.24$5.52$2.29$1.41$1.58$0.17
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.37$5.49$2.12$1.35$1.47$0.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.56$5.56$2.00$1.37$1.45$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.63$5.55$1.92$1.52$1.46$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Feb 12, 2026
Return Version
2024v5.5
Gross Receipts
$163,741
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$153,122$184,066▲ $30,944
Accounts Receivable$32,380$33,228▲ $848
Cash and Non-Interest-Bearing Accounts$20,023$20,444▲ $421
Prepaid Expenses and Deferred Charges$4,470$5,386▲ $916
Total Assets$511,152$509,054▼ $2,098
Other Assets Total$301,157$265,930▼ $35,227
Liabilities
Mortgage Notes Payable Secured by Investment Property$599,424$593,369▼ $6,055
Accounts Payable and Accrued Expenses$37,604$28,819▼ $8,785
Other Liabilities$1,998$2,077▲ $79
Deferred Revenue$457$1,127▲ $670
Total Liabilities$639,483$625,392▼ $14,091
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-128,331$-116,338▲ $11,993
Total Net Assets Fund Balance$-128,331$-116,338▲ $11,993
Total Liabilities and Net Assets / Fund Balance$511,152$509,054▼ $2,098

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$135,135$485,891$621,026
Equipment$0$44,545$44,545
Land$43,041-$43,041
Other Land Buildings$5,890$6,510$12,400
Other Assets Org$191,612--
Compensation and Service Providers

Employees

NameTitleOtherTotal
Celia M KendallCEO$109,432$109,432

Board Members and Trustees

NameTitle
Dan HuntPresident
Joel KingVice President
Cassandra L HicksMember
Jay FinkleaMember
Robert GloverMember
Ronald MitchellMember
Stan FordMember
Kelton WallerSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$114,934
Program Service Revenue
$45,594
Investment Income
$3,213
Other Revenue
$0
Change in Net Assets
$11,993

Audited Revenue Reconciliation

Revenue per Audited Statements
$163,741
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$163,741
Total Revenue per Form 990
$163,741
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$151,748
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$43,287--$43,287
Interest$35,107--$35,107
Depreciation Depletion$16,939--$16,939
Fees for Services Management-$9,192-$9,192
Insurance$6,503--$6,503
Office Expenses$3,667--$3,667
Other Expenses$717$1,399-$2,116
Conferences and Meetings-$138-$138
Total Functional Expenses$141,019$10,729$0$151,748

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$151,748
Total Expenses per Audited Statements$151,748
Total Expenses per Form 990$151,748
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 Deposits Held in Trust$2,077
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 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 officers and directors sign the conflict of interest policies annually at the annual board meeting. New board members are required to disclose any potential conflicts prior to admission. Ongoing education on relationships and 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
Wasmver Development Corporation
EIN
31-1278452
Phone
6144524184
Address
450 N BRICE RD PO BOX 348, BLACKLICK, OH 43004

Signing Officer

Name
David Phillips
Title
Accounting Manager
Phone
6144524184
Signed
2026-02-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Phillips
Formed
1989
Legal Domicile
Oh
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
8

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 april 30, 2025.

Raw XML AppendixShowing 400 of 652 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/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-128331
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-116338
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt043287
IRS990/OccupancyGrp/TotalAmt043287
IRS990/OfficeExpensesGrp/ProgramServicesAmt03667
IRS990/OfficeExpensesGrp/TotalAmt03667
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0301157
IRS990/OtherAssetsTotalGrp/EOYAmt0265930
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0CONTRACT SERVICES
IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS ADMIN
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01399
IRS990/OtherExpensesGrp/ProgramServicesAmt030373
IRS990/OtherExpensesGrp/ProgramServicesAmt14426
IRS990/OtherExpensesGrp/ProgramServicesAmt2717
IRS990/OtherExpensesGrp/TotalAmt030373
IRS990/OtherExpensesGrp/TotalAmt14426
IRS990/OtherExpensesGrp/TotalAmt22116
IRS990/OtherLiabilitiesGrp/BOYAmt01998
IRS990/OtherLiabilitiesGrp/EOYAmt02077
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04470
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05386
IRS990/PrincipalOfficerNm0DAVID PHILLIPS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531110
IRS990/ProgramServiceRevenueGrp/BusinessCd1531110
IRS990/ProgramServiceRevenueGrp/Desc0RENTAL INCOME
IRS990/ProgramServiceRevenueGrp/Desc1MISCELLANEOUS INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt043525
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12069
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt043525
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12069
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0121545
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01364
IRS990/PYOtherExpensesAmt0147428
IRS990/PYOtherRevenueAmt01903
IRS990/PYProgramServiceRevenueAmt037169
IRS990/PYRevenuesLessExpensesAmt014553
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0147428
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0161981
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt011993
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt045594
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0114934
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0121545
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0119386
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0115729
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0114607
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0586201
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt03213
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01364
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0497
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt04
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt07
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt05085
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt045594
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt039072
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt039121
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt044609
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt037012
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0205408
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt03213
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01364
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0497
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt04
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt07
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt05085
IRS990ScheduleA/InvestmentIncomeCYPct00.00640
IRS990ScheduleA/InvestmentIncomePYPct00.00260
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt02049
IRS990ScheduleA/OtherIncome509Grp/TotalAmt02049
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99110
IRS990ScheduleA/PublicSupportPY509Pct00.99190
IRS990ScheduleA/PublicSupportTotal509Amt0791609
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0160528
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0160617
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0158507
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0160338
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0151619
IRS990ScheduleA/Total509Grp/TotalAmt0791609
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0163741
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0161981
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0159004
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0160342
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0153675
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0798743
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/BookValueAmt0135135
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0485891
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0621026
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt044545
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt044545
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0151748
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt043041
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt043041
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt063118
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt16222
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt24978
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt3191612
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0MISCELLANOUS ASSET
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1TENANT SECURITY DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2ESCROW DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3RESERVE FOR REPLACEMENTS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05890
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt06510
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt012400
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02077
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TENANT DEPOSITS HELD IN TRUST
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0163741
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 APRIL 30, 2025.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0184066
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0265930
IRS990ScheduleD/TotalExpensesPerForm990Amt0151748
IRS990ScheduleD/TotalLiabilityAmt02077
IRS990ScheduleD/TotalRevenuePerForm990Amt0163741
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0163741
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0151748
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BEACON 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/ExplanationTxt1THE 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/ExplanationTxt2ALL OFFICERS AND DIRECTORS SIGN THE CONFLICT OF INTEREST POLICIES ANNUALLY AT THE ANNUAL BOARD MEETING. NEW BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICTS PRIOR TO ADMISSION. ONGOING EDUCATION ON RELATIONSHIPS AND TRANSACTIONS THAT COULD POSE POTENTIAL CONFLICT IS INTEGRATED INTO ANNUAL BOARD TRAINING SESSIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE 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 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 C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 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/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd2N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd3N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd4N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd5N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd6N/A

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