Civic Intelligence

Candlewick Commons Inc

EIN 31-1401535 • 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 Box 348Blacklick, OH 43004

n/A

Siviq Scores

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

Liabilities / Assets

98th percentile

2.38x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

98th percentile

5.61x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

36th percentile

-1.5%

Higher net margin than 36% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

32nd percentile

-2.9%

Faster asset growth than 32% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Revenue Growth

51st percentile

7.3%

Faster revenue growth than 51% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Assets

Up

$982,622

Up $16,015 (+1.7%) from 2023

Liabilities

Up

$2,339,407

Up $22,186 (+1.0%) from 2023

Net Assets

Down

-$1,356,785

Down $6,171 (-0.5%) from 2023

Revenue

Up

$416,739

Up $25,360 (+6.5%) from 2023

Expenses

Down

$422,910

Down $7,493 (-1.7%) from 2023

Net Income

Up

-$6,171

Up $32,853 (+84%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0M-$2.0MAssets 2011: $1,438,853Liabilities 2011: $2,337,431Net Assets 2011: -$898,5782011Assets 2012: $1,406,583Liabilities 2012: $2,318,273Net Assets 2012: -$911,6902012Assets 2013: $1,359,045Liabilities 2013: $2,333,990Net Assets 2013: -$974,9452013Assets 2014: $1,367,536Liabilities 2014: $2,414,684Net Assets 2014: -$1,047,1482014Assets 2015: $1,256,865Liabilities 2015: $2,332,064Net Assets 2015: -$1,075,1992015Assets 2016: $1,227,582Liabilities 2016: $2,315,133Net Assets 2016: -$1,087,5512016Assets 2017: $1,181,571Liabilities 2017: $2,284,960Net Assets 2017: -$1,103,3892017Assets 2018: $1,118,009Liabilities 2018: $2,417,373Net Assets 2018: -$1,299,3642018Assets 2019: $1,079,483Liabilities 2019: $2,377,035Net Assets 2019: -$1,297,5522019Assets 2020: $1,058,544Liabilities 2020: $2,352,668Net Assets 2020: -$1,294,1242020Assets 2021: $1,114,633Liabilities 2021: $2,358,195Net Assets 2021: -$1,243,5622021Assets 2022: $1,041,684Liabilities 2022: $2,353,274Net Assets 2022: -$1,311,5902022Assets 2023: $966,607Liabilities 2023: $2,317,221Net Assets 2023: -$1,350,6142023Assets 2024: $982,622Liabilities 2024: $2,339,407Net Assets 2024: -$1,356,7852024

Highlighted filing

2024

Assets$982,622
Liabilities$2,339,407
Net Assets-$1,356,785

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $278,3162011Expenses 2012: $270,8322012Revenue 2013: $250,692Expenses 2013: $313,947Net Income 2013: -$63,2552013Revenue 2014: $273,152Expenses 2014: $345,355Net Income 2014: -$72,2032014Revenue 2015: $297,026Expenses 2015: $325,077Net Income 2015: -$28,0512015Revenue 2016: $320,912Expenses 2016: $333,264Net Income 2016: -$12,3522016Revenue 2017: $410,097Expenses 2017: $425,935Net Income 2017: -$15,8382017Revenue 2018: $396,323Expenses 2018: $592,298Net Income 2018: -$195,9752018Revenue 2019: $408,915Expenses 2019: $407,103Net Income 2019: $1,8122019Revenue 2020: $393,693Expenses 2020: $390,265Net Income 2020: $3,4282020Revenue 2021: $474,996Expenses 2021: $424,434Net Income 2021: $50,5622021Revenue 2022: $361,667Expenses 2022: $429,695Net Income 2022: -$68,0282022Revenue 2023: $391,379Expenses 2023: $430,403Net Income 2023: -$39,0242023Revenue 2024: $416,739Expenses 2024: $422,910Net Income 2024: -$6,1712024

Highlighted filing

2024

Revenue$416,739
Expenses$422,910
Net Income-$6,171

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$2.34$1.36$0.42$0.42$0.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.97$2.32$1.35$0.39$0.43$0.04
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$2.35$1.31$0.36$0.43$0.07
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.11$2.36$1.24$0.47$0.42$0.05
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.06$2.35$1.29$0.39$0.39$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.08$2.38$1.30$0.41$0.41$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.12$2.42$1.30$0.40$0.59$0.20
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.18$2.28$1.10$0.41$0.43$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.23$2.32$1.09$0.32$0.33$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.26$2.33$1.08$0.30$0.33$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.37$2.41$1.05$0.27$0.35$0.07
2013Detailed filing. Detailed filing data is available for this year.$1.36$2.33$0.97$0.25$0.31$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.41$2.32$0.91$0.27
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.44$2.34$0.90$0.28
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
$416,739
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$840,533$810,959▼ $29,574
Cash and Non-Interest-Bearing Accounts$9,142$42,127▲ $32,985
Prepaid Expenses and Deferred Charges$2,473$1,718▼ $755
Accounts Receivable$663$740▲ $77
Total Assets$966,607$982,622▲ $16,015
Other Assets Total$113,796$127,078▲ $13,282
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,199,200$2,199,200→ $0
Accounts Payable and Accrued Expenses$58,818$80,079▲ $21,261
Other Liabilities$59,203$60,128▲ $925
Total Liabilities$2,317,221$2,339,407▲ $22,186
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-1,350,614$-1,356,785▼ $6,171
Total Net Assets Fund Balance$-1,350,614$-1,356,785▼ $6,171
Total Liabilities and Net Assets / Fund Balance$966,607$982,622▲ $16,015

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$658,474$1,433,282$2,091,756
Land$152,485-$152,485
Equipment$0$43,360$43,360
Other Assets Org$76,088--
Compensation and Service Providers

Employees

NameTitleOtherTotal
Celia KendallCEO$109,432$109,432

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$238,883
Program Service Revenue
$170,139
Investment Income
$5,138
Other Revenue
$2,579
Change in Net Assets
$-6,171

Audited Revenue Reconciliation

Revenue per Audited Statements
$416,739
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$416,739
Total Revenue per Form 990
$416,739
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$422,910
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$108,021--$108,021
Depreciation Depletion$56,829--$56,829
Fees for Services Management-$20,803-$20,803
Office Expenses$15,963--$15,963
Other Expenses$2,006$12,883-$14,889
Insurance$13,258--$13,258
Fees for Services Legal$1,814--$1,814
Conferences and Meetings-$1,193-$1,193
Total Functional Expenses$388,031$34,879$0$422,910

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$422,910
Total Expenses per Audited Statements$422,910
Total Expenses per Form 990$422,910
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
Advances - Affiliate$46,899
Tenant Security Deposits$13,229
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 principals sign conflict of interest 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
Candlewick Commons Inc
EIN
31-1401535
Phone
6144524184
Address
450 N BRICE RD 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
1994
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 december 31, 2024 or 2023.

Raw XML AppendixShowing 400 of 657 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
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IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE AFFORDABLE ACCESSIBLE HOUSING TO THE ELDERLY AND HANDICAPPED PERSONS.
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0CELIA KENDALL
IRS990/BooksInCareOfDetail/PhoneNum06144524184
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IRS990/Desc0PROVIDES HOUSING FOR ELDERLY AND LOW-INCOME INDIVIDUALS WITH MOBILITY DISABILITIES BY OPERATING A 42-UNIT APARTMENT BUILDING UNDER SEC. 202 OF THE NATIONAL AFFORDABLE HOUSING ACT.
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IRS990/Form990PartVIISectionAGrp/PersonNm0DANIEL L HUNT
IRS990/Form990PartVIISectionAGrp/PersonNm1JOEL KING
IRS990/Form990PartVIISectionAGrp/PersonNm2KELTON WALLER
IRS990/Form990PartVIISectionAGrp/PersonNm3JAY C FINKLEA
IRS990/Form990PartVIISectionAGrp/PersonNm4STAN E FORD
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IRS990/Form990PartVIISectionAGrp/PersonNm7ROBERT GLOVER
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4MEMBER
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IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0108021
IRS990/OccupancyGrp/TotalAmt0108021
IRS990/OfficeExpensesGrp/ProgramServicesAmt015963
IRS990/OfficeExpensesGrp/TotalAmt015963
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0113796
IRS990/OtherAssetsTotalGrp/EOYAmt0127078
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0CONTRACT SERVICES
IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2MISC. ADMINISTRATIVE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt012883
IRS990/OtherExpensesGrp/ProgramServicesAmt0168825
IRS990/OtherExpensesGrp/ProgramServicesAmt121315
IRS990/OtherExpensesGrp/ProgramServicesAmt22006
IRS990/OtherExpensesGrp/TotalAmt0168825
IRS990/OtherExpensesGrp/TotalAmt121315
IRS990/OtherExpensesGrp/TotalAmt214889
IRS990/OtherLiabilitiesGrp/BOYAmt059203
IRS990/OtherLiabilitiesGrp/EOYAmt060128
IRS990/OtherRevenueMiscGrp/BusinessCd0531110
IRS990/OtherRevenueMiscGrp/BusinessCd1531110
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/Desc1TENANT CHARGES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01976
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1603
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01976
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1603
IRS990/OtherRevenueTotalAmt02579
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02473
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01718
IRS990/PrincipalOfficerNm0CELIA KENDALL
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531110
IRS990/ProgramServiceRevenueGrp/Desc0RENTAL INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0170139
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0170139
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0234171
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02958
IRS990/PYOtherExpensesAmt0430403
IRS990/PYOtherRevenueAmt0548
IRS990/PYProgramServiceRevenueAmt0153702
IRS990/PYRevenuesLessExpensesAmt0-39024
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0430403
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0391379
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-6171
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0172718
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0238883
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0234171
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0217736
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0302603
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0244035
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01237428
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt05138
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt02958
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0790
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt08
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt034
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt08928
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0172718
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0154250
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0143141
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0172385
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0149624
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0792118
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt05138
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt02958
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0790
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt08
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt034
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt08928
IRS990ScheduleA/InvestmentIncomeCYPct00.00440
IRS990ScheduleA/InvestmentIncomePYPct00.00200
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99560
IRS990ScheduleA/PublicSupportPY509Pct00.99540
IRS990ScheduleA/PublicSupportTotal509Amt02029546
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0411601
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0388421
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0360877
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0474988
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0393659
IRS990ScheduleA/Total509Grp/TotalAmt02029546
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0416739
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0391379
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0361667
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0474996
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0393693
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02038474
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/BookValueAmt0658474
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01433282
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02091756
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt043360
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt043360
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0422910
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0152485
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0152485
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt016270
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt134720
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt276088
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0TENANT SECURITY DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1ESCROW DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2REPLACEMENT RESERVE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt013229
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt146899
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TENANT SECURITY DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ADVANCES - AFFILIATE
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0416739
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/TotalBookValueLandBuildingsAmt0810959
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0127078
IRS990ScheduleD/TotalExpensesPerForm990Amt0422910
IRS990ScheduleD/TotalLiabilityAmt060128
IRS990ScheduleD/TotalRevenuePerForm990Amt0416739
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0416739
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0422910
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 PRINCIPALS SIGN CONFLICT OF INTEREST 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/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
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd7N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd8N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd9N/A

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