Civic Intelligence

Oregon Park Senior Apartments

EIN 33-1101127 • 501(c)3 • Berkeley, CA

Profile

Provide housing for low income seniors

1425 Oregon StreetBerkeley, CA 94702

n/A

Siviq Scores

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

Liabilities / Assets

90th percentile

0.81x

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

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

Liabilities / Revenue

95th percentile

3.57x

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

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

Net Margin

61st percentile

11%

Higher net margin than 61% of similar nonprofits.

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

Top Officer Pay

50th percentile

$55,245

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 7.3% of source-year revenue.

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

Asset Growth

34th percentile

-1.5%

Faster asset growth than 34% of similar nonprofits.

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

Revenue Growth

37th percentile

0.5%

Faster revenue growth than 37% of similar nonprofits.

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

Assets

Down

$3,356,078

Down $52,415 (-1.5%) from 2023

Liabilities

Down

$2,712,819

Down $133,631 (-4.7%) from 2023

Net Assets

Up

$643,259

Up $81,216 (+14%) from 2023

Revenue

Up

$758,998

Up $3,896 (+0.5%) from 2023

Expenses

Down

$677,782

Down $32,501 (-4.6%) from 2023

Net Income

Up

$81,216

Up $36,397 (+81%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MAssets 2018: $3,556,137Liabilities 2018: $3,564,676Net Assets 2018: -$8,5392018Assets 2019: $3,600,039Liabilities 2019: $3,383,342Net Assets 2019: $216,6972019Assets 2020: $3,487,881Liabilities 2020: $3,317,722Net Assets 2020: $170,1592020Assets 2021: $3,654,393Liabilities 2021: $3,114,831Net Assets 2021: $539,5622021Assets 2022: $3,609,599Liabilities 2022: $2,971,176Net Assets 2022: $638,4232022Assets 2023: $3,408,493Liabilities 2023: $2,846,450Net Assets 2023: $562,0432023Assets 2024: $3,356,078Liabilities 2024: $2,712,819Net Assets 2024: $643,2592024

Highlighted filing

2024

Assets$3,356,078
Liabilities$2,712,819
Net Assets$643,259

Operations Trend

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

$800K$600K$400K$200K$0Revenue 2018: $667,537Expenses 2018: $642,686Net Income 2018: $24,8512018Revenue 2019: $780,462Expenses 2019: $620,042Net Income 2019: $160,4202019Revenue 2020: $753,635Expenses 2020: $629,043Net Income 2020: $124,5922020Revenue 2021: $762,426Expenses 2021: $621,862Net Income 2021: $140,5642021Revenue 2022: $748,558Expenses 2022: $682,236Net Income 2022: $66,3222022Revenue 2023: $755,102Expenses 2023: $710,283Net Income 2023: $44,8192023Revenue 2024: $758,998Expenses 2024: $677,782Net Income 2024: $81,2162024

Highlighted filing

2024

Revenue$758,998
Expenses$677,782
Net Income$81,216

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.2
Gross Receipts
$758,998
Mission and Program Overview

Mission

Provide housing for low income seniors

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,105,847$3,005,063▼ $100,784
Savings and Temporary Cash Investments$178,970$209,164▲ $30,194
Cash and Non-Interest-Bearing Accounts$107,172$141,851▲ $34,679
Accounts Receivable$16,504--
Total Assets$3,408,493$3,356,078▼ $52,415
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,781,221$2,643,310▼ $137,911
Other Liabilities$65,229$58,720▼ $6,509
Unsecured Notes Loans Payable-$10,789-
Total Liabilities$2,846,450$2,712,819▼ $133,631
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$562,043$643,259▲ $81,216
Total Net Assets Fund Balance$562,043$643,259▲ $81,216
Total Liabilities and Net Assets / Fund Balance$3,408,493$3,356,078▼ $52,415

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,991,999$1,755,579$3,747,578
Land$1,010,423-$1,010,423
Equipment$2,641$2,804$5,445
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Reginald DorsettMaintenancePT$55,245$55,245
Sara LewinsteinProperty ManagerPT$49,654$49,654
Condy GreenMaintenancePT$35,058$35,058
Will WillisCleaningPT$11,973$11,973
Sade PerryProperty ManagerPT$280$280

Board Members and Trustees

NameTitle
Bernard WilliamsPresident
Mina LewinsteinPresident
Aja FasahBoard Member
Fay SavageBoard Member
Haward FeightBoard Member
Myrna SimonBoard Member
Pam JohnsonBoard Member
Simeon WhitneyBoard Member
Lloyd AgreeMaintenance
Geraldine CliffordTreasurer
Tady BeyeneTreasurer
Heather OvendenVP
Maurice MartinVP
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$755,662
Investment Income
$1,249
Other Revenue
$2,087
Change in Net Assets
$81,216
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$513,928
Salaries, Compensation, and Employee Benefits$163,854
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$197,424--$197,424
Other Salaries and Wages$152,212--$152,212
Interest$116,064--$116,064
Depreciation Depletion$97,980--$97,980
Insurance$29,004--$29,004
Fees for Services Accounting$23,963--$23,963
Office Expenses$16,083--$16,083
Payroll Taxes$11,642--$11,642
Other Expenses$2,855--$2,855
Fees for Services Legal$2,625--$2,625
Fees for Services Management$861--$861
Conferences and Meetings$418--$418
Total Functional Expenses$677,782$0$0$677,782
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
Security Deposit Liability to Tenan$58,720
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes
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

Officer directors etc family relationship Part VI line 2

It is hereby noted that Ms. Mina Lewinstein, serving as President, and Ms. Sara Lewinstein, serving as Property Manager, are sisters.

Members or stockholder classes and rights Part VI line 6

The organization is structured as a nonprofit corporation under the laws of the State of California. The organization has members who have certain rights as set forth in the bylaws. Members have the right to elect the Board of Directors, approve any amendments to the Articles of Incorporation or Bylaws that materially affect membership rights, and participate in the annual membership meeting as required by the governing documents. All powers and management of the organization are vested in the Board of Directors, which acts in accordance with the bylaws and applicable state nonprofit laws to carry out the charitable and exempt purposes of the organization.

Member election for additional members Part VI line 7A

Elections are held annually by the entire membership for open seats on the Board of Directors.

Governing body decisions Part VI line 7B

The Bylaws guide our decision-making process. They dictate when approval requires a vote by the entire membership, or the Board is sufficient. It is important to us that decisions are informed and timely. We make time to discuss and truly listen to each other.

Governing body meeting documentation Part VI line 8A

The board secretary maintains meeting minutes, reports, and any supporting information in the official organization binder.

Committee meeting documentation Part VI line 8B

Committee reports are presented during membership meetings and filed in the specified binder in the office.

Form 990 governing body review Part VI line 11

The 990 is reviewed in depth by the Board and Finance Committee members prior to filing. The Bookkeeper is available to answer questions.

Officer director etc mailing address Part VI line 9

Sara lewinstein 406 mountain blvd oakland ca 94611

Conflict of interest policy compliance Part VI line 12C

The Bylaws guide our decision-making process. They dictate when approval requires a vote by the entire membership, or the Board is sufficient. It is important to us that decisions are informed and timely. We make time to discuss and truly listen to each other.Each member of the Board of Directores signs the conflict of interest policy annually.

CEO executive director top management comp Part VI line 15A

Article 5.13-Director shall not receive compensation for the services as directors unless such payment has been pre authorized by the membership, who may fix the compensation of directors for the coming years. Such compensating may be a salary or fix amount for each meeting attendant. A director shall be allowed his /her reasonable expenses when engage a business of the corporation. Such expenses subject to audit, allowed and paid as other claims against the cooperation.

Form 990 availability to public Part VI line 18

We are committed to transparency and accountability in our operations and finances and welcome any inquiries regarding our charitable activities and governance. We confirm that Form 990, and all required attachments available for public inspection in compliance with Internal Revenue Service regulations (Treas. Reg. 6104(d)).

Governing documents etc available to public Part VI line 19

No other documents available to the public

Filing and Contact Details

Filer

Filer Name
Oregon Park Senior Apartments
EIN
33-1101127
In Care Of
% BERNARD WILLIAMS
Phone
5108488554
Address
1425 OREGON STREET, Berkeley, CA 94702

Signing Officer

Name
Bernard Williams
Title
President
Phone
5104848554
Signed
2025-11-12
Discuss with paid preparer
No

Organization Details

Principal Officer
Bernard Williams
Formed
2004
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
6
Volunteers
12

Preparer

Firm
Growth Essentials Inc Tax and Acc
Address
5263 Claremont Avenue, Oakland, CA 94618
Preparer
Mulugeta Mahray
Phone
5106558555
Supplemental Narrative

Additional Explanations

Amended return information

All the tenants are members of the organization

Other or change in accounting method Part XII line 1

MODIFIED CASH

Explanation of other changes in net assets or fund balances Part XI line 9

ADJUSTMENT

Part XI response or note to any line in Part XI

Bad debt uncolleted rent and settlement

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