Civic Intelligence

Mcauley Commons Inc C/O Stewart Property Management Inc

990 • Fiscal year 2016 • EIN 31-1638977

Jan 01, 2016 to Dec 31, 2016 • Filed on May 15, 2017

2 Cote Lane Suite 3Bedford, NH 03110

(603) 641-2163

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

73rd percentile

0.37x

Higher debt load relative to assets than 73% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

90th percentile

2.03x

Higher debt load relative to revenue than 90% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

16th percentile

-18%

Higher net margin than 16% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

32nd percentile

-2.6%

Faster asset growth than 32% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

44th percentile

0.8%

Faster revenue growth than 44% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$1,311,318

Down $35,139 (-2.6%) from 2015

Net Assets

Down

$823,935

Down $42,622 (-4.9%) from 2015

Liabilities

Up

$487,383

Up $7,483 (+1.6%) from 2015

Revenue

Up

$240,362

Up $1,960 (+0.8%) from 2015

Expenses

Down

$282,984

Down $9,598 (-3.3%) from 2015

Net Income

Up

-$42,622

Up $11,558 (+21%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,615,778Liabilities 2010: $471,774Net Assets 2010: $1,144,0042010Assets 2011: $1,587,476Liabilities 2011: $472,637Net Assets 2011: $1,114,8392011Assets 2012: $1,527,635Liabilities 2012: $474,206Net Assets 2012: $1,053,4292012Assets 2013: $1,468,277Liabilities 2013: $477,981Net Assets 2013: $990,2962013Assets 2014: $1,402,687Liabilities 2014: $481,950Net Assets 2014: $920,7372014Assets 2015: $1,346,457Liabilities 2015: $479,900Net Assets 2015: $866,5572015Assets 2016: $1,311,318Liabilities 2016: $487,383Net Assets 2016: $823,9352016Assets 2017: $1,260,250Liabilities 2017: $475,407Net Assets 2017: $784,8432017Assets 2018: $1,218,024Liabilities 2018: $471,633Net Assets 2018: $746,3912018Assets 2019: $1,185,446Liabilities 2019: $471,772Net Assets 2019: $713,6742019Assets 2020: $1,167,787Liabilities 2020: $470,243Net Assets 2020: $697,5442020Assets 2021: $1,154,396Liabilities 2021: $483,232Net Assets 2021: $671,1642021Assets 2022: $1,103,499Liabilities 2022: $475,963Net Assets 2022: $627,5362022Assets 2023: $1,048,373Liabilities 2023: $474,124Net Assets 2023: $574,2492023Assets 2024: $1,035,224Liabilities 2024: $473,008Net Assets 2024: $562,2162024

Highlighted filing

2016

Assets$1,311,318
Liabilities$487,383
Net Assets$823,935

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$200K$0-$200KExpenses 2010: $267,1632010Expenses 2011: $238,9302011Expenses 2012: $268,8132012Revenue 2013: $208,387Expenses 2013: $271,520Net Income 2013: -$63,1332013Revenue 2014: $215,024Expenses 2014: $284,583Net Income 2014: -$69,5592014Revenue 2015: $238,402Expenses 2015: $292,582Net Income 2015: -$54,1802015Revenue 2016: $240,362Expenses 2016: $282,984Net Income 2016: -$42,6222016Revenue 2017: $256,375Expenses 2017: $295,467Net Income 2017: -$39,0922017Revenue 2018: $254,680Expenses 2018: $298,310Net Income 2018: -$43,6302018Revenue 2019: $269,174Expenses 2019: $301,891Net Income 2019: -$32,7172019Revenue 2020: $285,209Expenses 2020: $301,339Net Income 2020: -$16,1302020Revenue 2021: $278,088Expenses 2021: $304,468Net Income 2021: -$26,3802021Revenue 2022: $288,692Expenses 2022: $332,320Net Income 2022: -$43,6282022Revenue 2023: $307,828Expenses 2023: $361,115Net Income 2023: -$53,2872023Revenue 2024: $327,562Expenses 2024: $339,595Net Income 2024: -$12,0332024

Highlighted filing

2016

Revenue$240,362
Expenses$282,984
Net Income-$42,622
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 15, 2017
Return Version
2016v3.0
Gross Receipts
$240,362
Mission and Program Overview

Mission

LOW INCOME HOUSING

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,276,924$1,218,503▼ $58,421
Rtn Earn Endowment Incm Other Fnds$866,557$823,935▼ $42,622
Savings and Temporary Cash Investments$49,217$64,979▲ $15,762
Cash and Non-Interest-Bearing Accounts$6,908$13,756▲ $6,848
Prepaid Expenses and Deferred Charges$2,967$3,210▲ $243
Accounts Receivable$712$187▼ $525
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,346,457$1,311,318▼ $35,139
Other Assets Total$9,729$10,683▲ $954
Liabilities
Mortgage Notes Payable Secured by Investment Property$450,000$450,000→ $0
Accounts Payable and Accrued Expenses$18,983$25,069▲ $6,086
Other Liabilities$9,424$10,396▲ $972
Deferred Revenue$1,493$1,918▲ $425
Total Liabilities$479,900$487,383▲ $7,483
Net Assets / Fund Balance
Total Net Assets Fund Balance$866,557$823,935▼ $42,622
Total Liabilities and Net Assets / Fund Balance$1,346,457$1,311,318▼ $35,139

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,218,503$1,063,252$2,281,755
Compensation and Service Providers
Revenue and Support

Revenue Composition

Contributions and Grants
$115,632
Program Service Revenue
$124,707
Investment Income
$23
Other Revenue
$0
Change in Net Assets
$-42,622

Audited Revenue Reconciliation

Revenue per Audited Statements
$240,362
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$240,362
Total Revenue per Form 990
$240,362
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$282,984
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
Depreciation Depletion$67,421--$67,421
Fees for Services Management$16,128--$16,128
All Other Expenses$11,424--$11,424
Insurance$10,458--$10,458
Other Expenses$9,838--$9,838
Fees for Services Accounting$5,700--$5,700
Office Expenses$1,537--$1,537
Total Functional Expenses$282,984$0$0$282,984

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$282,984
Total Expenses per Audited Statements$282,984
Total Expenses per Form 990$282,984
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 Security Deposits$10,396
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Members include the board of directors.

Form 990, Part VI, Section A, Line 7A

The board of directors are elected by its members.

Form 990, Part VI, Section A, Line 7B

The board of directors vote to approve governing decisions.

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

The form 990 is reviewed and approved by the treasurer.

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

There is a board of director review of management operations.

Form 990, Part VI, Section C, Line 19

All organizing and operating documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Mcauley Commons Inc
EIN
31-1638977
Phone
6036412163
Address
2 COTE LANE SUITE 3, BEDFORD, NH 03110

Signing Officer

Name
Organization
Title
Rep
Phone
6036412163
Signed
2017-05-15

Organization Details

Principal Officer
Organization
Formed
1999
Legal Domicile
Nh
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
0

Preparer

Firm
Otis Atwell
Address
324 GANNETT DRIVE, SOUTH PORTLAND, ME 04106
Preparer
Thomas Gioia
Phone
2077801100
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0120793
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0101104
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt095231
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt093539
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0526299
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt023
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt022
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt046
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt055
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0162
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0308
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0582971
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99940
IRS990ScheduleA/PublicSupportPY170Pct00.99920
IRS990ScheduleA/PublicSupportTotal170Amt0526299
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0115632
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0120793
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0101104
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt095231
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt093539
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0526299
IRS990ScheduleA/TotalSupportAmt0526607
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/BookValueAmt01218503
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01063252
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02281755
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0282984
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt010396
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TENANT SECURITY DEPOSITS
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0240362
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01218503
IRS990ScheduleD/TotalExpensesPerForm990Amt0282984
IRS990ScheduleD/TotalLiabilityAmt010396
IRS990ScheduleD/TotalRevenuePerForm990Amt0240362
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0240362
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0282984
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS INCLUDE THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS ARE ELECTED BY ITS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS VOTE TO APPROVE GOVERNING DECISIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS REVIEWED AND APPROVED BY THE TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THERE IS A BOARD OF DIRECTOR REVIEW OF MANAGEMENT OPERATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL ORGANIZING AND OPERATING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NH
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01346457
IRS990/TotalAssetsEOYAmt01311318
IRS990/TotalAssetsGrp/BOYAmt01346457
IRS990/TotalAssetsGrp/EOYAmt01311318
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0115632
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0282984
IRS990/TotalFunctionalExpensesGrp/TotalAmt0282984
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0479900
IRS990/TotalLiabilitiesEOYAmt0487383
IRS990/TotalLiabilitiesGrp/BOYAmt0479900
IRS990/TotalLiabilitiesGrp/EOYAmt0487383
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0866557
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0823935
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0282984
IRS990/TotalProgramServiceRevenueAmt0124707
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0124730
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0240362
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01346457
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01311318
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02 COTE LANE SUITE 3
IRS990/USAddress/CityNm0BEDFORD
IRS990/USAddress/StateAbbreviationCd0NH
IRS990/USAddress/ZIPCd003110
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0ORGANIZATION
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0REP
ReturnHeader/BusinessOfficerGrp/PhoneNum06036412163
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MCAULEY COMMONS INC
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0C/O STEWART PROPERTY MANAGEMENT INC
ReturnHeader/Filer/BusinessNameControlTxt0MCAU
ReturnHeader/Filer/EIN0311638977
ReturnHeader/Filer/PhoneNum06036412163
ReturnHeader/Filer/USAddress/AddressLine1Txt02 COTE LANE SUITE 3
ReturnHeader/Filer/USAddress/CityNm0BEDFORD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NH
ReturnHeader/Filer/USAddress/ZIPCd003110

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.04$0.47$0.56$0.33$0.34$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.05$0.47$0.57$0.31$0.36$0.05
2022Detailed filing. Detailed filing data is available for this year.$1.10$0.48$0.63$0.29$0.33$0.04
2021Detailed filing. Detailed filing data is available for this year.$1.15$0.48$0.67$0.28$0.30$0.03
2020Detailed filing. Detailed filing data is available for this year.$1.17$0.47$0.70$0.29$0.30$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.19$0.47$0.71$0.27$0.30$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.22$0.47$0.75$0.25$0.30$0.04
2017Detailed filing. Detailed filing data is available for this year.$1.26$0.48$0.78$0.26$0.30$0.04
2016Detailed filing. Detailed filing data is available for this year.$1.31$0.49$0.82$0.24$0.28$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.35$0.48$0.87$0.24$0.29$0.05
2014Detailed filing. Detailed filing data is available for this year.$1.40$0.48$0.92$0.22$0.28$0.07
2013Detailed filing. Detailed filing data is available for this year.$1.47$0.48$0.99$0.21$0.27$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.53$0.47$1.05$0.27
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.59$0.47$1.11$0.24
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.62$0.47$1.14$0.27