Civic Intelligence

Mcauley Commons Inc C/O Stewart Property Management Inc

990 • Fiscal year 2017 • EIN 31-1638977

Jan 01, 2017 to Dec 31, 2017 • Filed on Apr 26, 2018

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

75th percentile

0.38x

Higher debt load relative to assets than 75% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

90th percentile

1.85x

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

16th percentile

-15%

Higher net margin than 16% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

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.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

22nd percentile

-3.9%

Faster asset growth than 22% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

55th percentile

6.7%

Faster revenue growth than 55% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$1,260,250

Down $51,068 (-3.9%) from 2016

Net Assets

Down

$784,843

Down $39,092 (-4.7%) from 2016

Liabilities

Down

$475,407

Down $11,976 (-2.5%) from 2016

Revenue

Up

$256,375

Up $16,013 (+6.7%) from 2016

Expenses

Up

$295,467

Up $12,483 (+4.4%) from 2016

Net Income

Up

-$39,092

Up $3,530 (+8.3%) from 2016

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

2017

Assets$1,260,250
Liabilities$475,407
Net Assets$784,843

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

2017

Revenue$256,375
Expenses$295,467
Net Income-$39,092
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Apr 26, 2018
Return Version
2017v2.2
Gross Receipts
$256,375
Mission and Program Overview

Mission

LOW INCOME HOUSING

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,218,503$1,150,628▼ $67,875
Rtn Earn Endowment Incm Other Fnds$823,935$784,843▼ $39,092
Savings and Temporary Cash Investments$64,979$88,798▲ $23,819
Cash and Non-Interest-Bearing Accounts$13,756$6,205▼ $7,551
Prepaid Expenses and Deferred Charges$3,210$3,152▼ $58
Accounts Receivable$187$481▲ $294
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,311,318$1,260,250▼ $51,068
Other Assets Total$10,683$10,986▲ $303
Liabilities
Mortgage Notes Payable Secured by Investment Property$450,000$450,000→ $0
Accounts Payable and Accrued Expenses$25,069$13,811▼ $11,258
Other Liabilities$10,396$10,663▲ $267
Deferred Revenue$1,918$933▼ $985
Total Liabilities$487,383$475,407▼ $11,976
Net Assets / Fund Balance
Total Net Assets Fund Balance$823,935$784,843▼ $39,092
Total Liabilities and Net Assets / Fund Balance$1,311,318$1,260,250▼ $51,068

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,150,628$1,131,127$2,281,755
Compensation and Service Providers
Revenue and Support

Revenue Composition

Contributions and Grants
$132,152
Program Service Revenue
$124,210
Investment Income
$13
Other Revenue
$0
Change in Net Assets
$-39,092

Audited Revenue Reconciliation

Revenue per Audited Statements
$256,375
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$256,375
Total Revenue per Form 990
$256,375
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$295,467
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$67,875--$67,875
Fees for Services Management$16,128--$16,128
All Other Expenses$13,570--$13,570
Insurance$10,709--$10,709
Other Expenses$10,701--$10,701
Fees for Services Accounting$5,800--$5,800
Office Expenses$1,594--$1,594
Advertising$1--$1
Total Functional Expenses$295,467$0$0$295,467

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$295,467
Total Expenses per Audited Statements$295,467
Total Expenses per Form 990$295,467
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$10,663
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
2018-04-26

Organization Details

Principal Officer
Organization
Formed
1999
Legal Domicile
Nh
Voting Board Members
17
Independent Board Members
17
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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IRS990/OtherExpensesGrp/Desc2TAXES
IRS990/OtherExpensesGrp/Desc3ADMINISTRATIVE EXPENSES
IRS990/OtherExpensesGrp/ProgramServicesAmt0112449
IRS990/OtherExpensesGrp/ProgramServicesAmt144304
IRS990/OtherExpensesGrp/ProgramServicesAmt212336
IRS990/OtherExpensesGrp/ProgramServicesAmt310701
IRS990/OtherExpensesGrp/TotalAmt0112449
IRS990/OtherExpensesGrp/TotalAmt144304
IRS990/OtherExpensesGrp/TotalAmt212336
IRS990/OtherExpensesGrp/TotalAmt310701
IRS990/OtherLiabilitiesGrp/BOYAmt010396
IRS990/OtherLiabilitiesGrp/EOYAmt010663
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03210
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03152
IRS990/PrincipalOfficerNm0ORGANIZATION
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531110
IRS990/ProgramServiceRevenueGrp/BusinessCd1531110
IRS990/ProgramServiceRevenueGrp/Desc0TENANT RENT
IRS990/ProgramServiceRevenueGrp/Desc1LAUNDRY/VENDING
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0119648
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt14562
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0119648
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt14562
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0115632
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt023
IRS990/PYOtherExpensesAmt0282984
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0124707
IRS990/PYRevenuesLessExpensesAmt0-42622
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0282984
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0240362
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-39092
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0124233
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0823935
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0784843
IRS990/SavingsAndTempCashInvstGrp/BOYAmt064979
IRS990/SavingsAndTempCashInvstGrp/EOYAmt088798
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0132152
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0115632
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0120793
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0101104
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt095231
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0564912
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt013
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt023
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt022
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt046
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt055
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0159
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0593479
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99970
IRS990ScheduleA/PublicSupportPY170Pct00.99940
IRS990ScheduleA/PublicSupportTotal170Amt0564912
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0132152
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0115632
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0120793
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0101104
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt095231
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0564912
IRS990ScheduleA/TotalSupportAmt0565071
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt01150628
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01131127
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02281755
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0295467
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt010663
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TENANT SECURITY DEPOSITS
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0256375
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01150628
IRS990ScheduleD/TotalExpensesPerForm990Amt0295467
IRS990ScheduleD/TotalLiabilityAmt010663
IRS990ScheduleD/TotalRevenuePerForm990Amt0256375
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0256375
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0295467
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/TotalAssetsBOYAmt01311318
IRS990/TotalAssetsEOYAmt01260250
IRS990/TotalAssetsGrp/BOYAmt01311318
IRS990/TotalAssetsGrp/EOYAmt01260250
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0132152
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0295467
IRS990/TotalFunctionalExpensesGrp/TotalAmt0295467
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0487383
IRS990/TotalLiabilitiesEOYAmt0475407
IRS990/TotalLiabilitiesGrp/BOYAmt0487383
IRS990/TotalLiabilitiesGrp/EOYAmt0475407
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0823935
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0784843
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0295467
IRS990/TotalProgramServiceRevenueAmt0124210

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