Liabilities / Assets
87th percentile
Higher debt load relative to assets than 87% of similar nonprofits.
Ahepa 232 Inc
EIN 35-1552643 • 501(c)3 • Indianapolis, IN
Profile
The corporation was organized to construct, own, and operate an affordable housing apartment community.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.65x
Liabilities / Revenue
95th percentile
Higher debt load relative to revenue than 95% of similar nonprofits.
Net Margin
41st percentile
Higher net margin than 41% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
27th percentile
Faster asset growth than 27% of similar nonprofits.
Revenue Growth
39th percentile
Faster revenue growth than 39% of similar nonprofits.
Balance Sheet
Assets
Down$4,207,353
Down $123,220 (-2.8%) from 2023
Liabilities
Down$2,810,438
Down $57,663 (-2.0%) from 2023
Net Assets
Down$1,396,915
Down $65,557 (-4.5%) from 2023
Revenue
Up$822,200
Up $57,998 (+7.6%) from 2023
Expenses
Up$887,757
Up $44,590 (+5.3%) from 2023
Net Income
Up-$65,557
Up $13,408 (+17%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $4,207,353
- Liabilities
- $2,810,438
- Net assets
- $1,396,915
- Revenue
- $822,200
- Expenses
- $887,757
- Net income
- -$65,557
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2023 to Jun 30, 2024
- Signed
- Mar 30, 2025
- Return Version
- 2023v6.0
- Gross Receipts
- $822,200
Mission and Program Overview
Mission
Ahepa 232, inc. Is a not-for-profit corporation formed in accordance with the not-for-profit statutes of the state of indiana. The corporation was organized to own and operate a 72-unit apartment community in indianapolis, indiana, known as ahepa 232 apartments, pursuant to section 202 of the national affordable housing act, as amended. The sponsor of the corporation is ahepa national housing corporation.
The corporation was organized to construct, own, and operate an affordable housing apartment community.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $3,326,698 | $3,221,308 | ▼ $105,390 |
| Cash and Non-Interest-Bearing Accounts | $214,832 | - | - |
| Prepaid Expenses and Deferred Charges | $39,893 | $25,731 | ▼ $14,162 |
| Accounts Receivable | $9,822 | $11,546 | ▲ $1,724 |
| Total Assets | $4,330,573 | $4,207,353 | ▼ $123,220 |
| Other Assets Total | $739,328 | $948,768 | ▲ $209,440 |
| Liabilities | |||
| Unsecured Notes Loans Payable | $2,790,132 | $2,734,721 | ▼ $55,411 |
| Accounts Payable and Accrued Expenses | $56,604 | $53,408 | ▼ $3,196 |
| Other Liabilities | $20,089 | $20,707 | ▲ $618 |
| Deferred Revenue | $1,276 | $1,602 | ▲ $326 |
| Total Liabilities | $2,868,101 | $2,810,438 | ▼ $57,663 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,462,472 | $1,396,915 | ▼ $65,557 |
| Total Net Assets Fund Balance | $1,462,472 | $1,396,915 | ▼ $65,557 |
| Total Liabilities and Net Assets / Fund Balance | $4,330,573 | $4,207,353 | ▼ $123,220 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $3,001,504 | $1,301,776 | $4,303,280 |
| Equipment | $59,213 | $227,337 | $286,550 |
| Land | $156,088 | - | $156,088 |
| Other Land Buildings | $4,503 | $76,718 | $81,221 |
| Other Assets Org | $63,363 | - | - |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Angelo Kostarides | President |
| Angelo Zarvas | Vice President |
| Angela Magrames | Director |
| Ilias Sotos | Director |
| Irene Sarris | Director |
| Nick Spirrison | Director |
| Panos Niarchos | Director |
| Andrew Spirrison | Secretary |
| Irene Doney | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $250
- Program Service Revenue
- $793,320
- Investment Income
- $8,562
- Other Revenue
- $20,068
- All Other Contributions
- $250
- Change in Net Assets
- $-65,557
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $822,200
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $0
- Total Revenue per Audited Statements
- $822,200
- Total Revenue per Form 990
- $822,200
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $887,757 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $147,516 | - | - | $147,516 |
| Interest | $104,383 | - | - | $104,383 |
| Insurance | $71,953 | - | - | $71,953 |
| Occupancy | $59,454 | - | - | $59,454 |
| Fees for Services Management | - | $55,493 | - | $55,493 |
| All Other Expenses | $40,370 | - | - | $40,370 |
| Other Expenses | $34,970 | - | - | $34,970 |
| Office Expenses | $14,323 | - | - | $14,323 |
| Fees for Services Accounting | - | $10,188 | - | $10,188 |
| Information Technology | $5,462 | - | - | $5,462 |
| Advertising | $2,733 | - | - | $2,733 |
| Travel | $685 | - | - | $685 |
| Conferences and Meetings | - | $390 | - | $390 |
| Fees for Services Legal | $318 | - | - | $318 |
| Total Functional Expenses | $821,686 | $66,071 | $0 | $887,757 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $887,757 |
| Total Expenses per Audited Statements | $887,757 |
| Total Expenses per Form 990 | $887,757 |
| 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 Item | Amount |
|---|---|
| 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
| Liability | Amount |
|---|---|
| Security Deposit Liability | $20,707 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Audit committee
- 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
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- No
- 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 2
“The following members have a family relationship: andrew spirrison and nick spirrison.”
Form 990, Part VI, Section A, Line 3
“The corporation is managed by ahepa affordable management company, inc., an affiliate of ahepa national housing corporation. Ahepa affordable management company, inc. Has a project owner's and management agent's certification for multifamily housing projects with the us department of housing and urban development (hud). Under this certification, hud has approved ahepa affordable management company, inc to manage the underlying project of the corporation. The management contract encompasses the day to day operations of the project including, but not limited to, collection of rents, maintenance of facilities, supervision of staff, and outgoing support for both the owners and tenants as needed in order to establish a safe, sanitary and affordable environment.”
Form 990, Part VI, Section A, Line 7A
“The directors of the corporation shall, at all times be, limited to individuals who are either members of ahepa national housing corporation, the sponsoring organization, or nonmembers who have the approval of the board of directors of the said sponsoring organization. If a director ceases to be a member of ahepa national housing corporation or if the aforementioned approval is withdrawn, then in either event, such shall constitute automatic resignation as a member and director of the corporation.”
Form 990, Part VI, Section B, Line 11B
“The irs form 990 is initially reviewed by the management company and then provided to the board of directors for review and final approval before filing the return.”
Form 990, Part VI, Section C, Line 19
“The form 990 and all related financial and policy information are made available to the public upon written request.”
Part VII, Section A, Line 1A, Column B
“All the officers, directors, and employees listed in part vii, section a, performed similar duties and have similar responsibilities for related organizations as they do for this organization. Their total hours worked per week for this organization are similar to hours worked for related organizations both in terms of number of hours worked and type of work performed.”
Filing and Contact Details
Filer
- Filer Name
- Ahepa 232 Inc
- EIN
- 35-1552643
- Phone
- 3178495591
- Address
- 7355 SHADELAND STATION WAY, INDIANAPOLIS, IN 46256
Signing Officer
- Name
- Angelo Kostarides
- Title
- President
- Phone
- 3178495591
- Signed
- 2025-03-30
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Angelo Kostarides
- Formed
- 1983
- Legal Domicile
- In
- Voting Board Members
- 9
- Independent Board Members
- 9
- Employees
- 0
- Volunteers
- 9
Preparer
- Firm
- Clark Schaefer Hackett & Co
- Address
- 14 EAST MAIN STREET SUITE 500, SPRINGFIELD, OH 45502
- Preparer
- Renea R Irick
- Phone
- 9373992000
Supplemental Narrative
Additional Explanations
Part XII, Line 2C
“The process is consistent with prior years.”
Raw XML AppendixShowing 400 of 508 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/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1396915 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 59454 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 59454 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 14323 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 14323 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 739328 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 948768 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | MANAGEMENT EXPENSE STAF |
| IRS990/OtherExpensesGrp/Desc | 1 | CONTRACT SERVICES |
| IRS990/OtherExpensesGrp/Desc | 2 | SERVICE COORDINATOR EXP |
| IRS990/OtherExpensesGrp/Desc | 3 | REPAIRS & MAINTENANCE |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 213052 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 71630 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 54837 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 34970 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 213052 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 71630 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 54837 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 34970 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 20089 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 20707 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 531110 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 20068 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 20068 |
| IRS990/OtherRevenueTotalAmt | 0 | 20068 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 39893 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 25731 |
| IRS990/PrincipalOfficerNm | 0 | ANGELO KOSTARIDES |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 531110 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 531110 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TENANT ASSISTANCE HUD |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | RENTAL INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 524828 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 268492 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 524828 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 268492 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 1052 |
| IRS990/PYOtherExpensesAmt | 0 | 843167 |
| IRS990/PYOtherRevenueAmt | 0 | 8005 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 755145 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -78965 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 843167 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 764202 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -65557 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 793320 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 250 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 250 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 8562 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1052 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 166 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 242 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1086 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 11108 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 793320 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 755145 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 765571 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 757264 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 725685 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 3796985 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 8562 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 1052 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 166 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 242 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1086 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 11108 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00290 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00090 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt | 0 | 20068 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 8005 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 8107 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 5430 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 19172 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 60782 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.98140 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.98760 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 3797235 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 793570 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 755145 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 765571 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 757264 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 725685 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 3797235 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 822200 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 764202 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 773844 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 762936 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 745943 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 3869125 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 3001504 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 1301776 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 4303280 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 59213 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 227337 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 286550 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 887757 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 156088 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 156088 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 723740 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 28363 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 2 | 133302 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 3 | 63363 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | REPLACEMENT RESERVE |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | TENANT SECURITY DEPOSIT |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 2 | ESCROW DEPOSIT |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 3 | RESIDUAL RECEIPTS |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 4503 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 76718 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 81221 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 20707 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | SECURITY DEPOSIT LIABILITY |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 822200 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 3221308 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 948768 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 887757 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 20707 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 822200 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 822200 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 887757 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE FOLLOWING MEMBERS HAVE A FAMILY RELATIONSHIP: ANDREW SPIRRISON AND NICK SPIRRISON. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE CORPORATION IS MANAGED BY AHEPA AFFORDABLE MANAGEMENT COMPANY, INC., AN AFFILIATE OF AHEPA NATIONAL HOUSING CORPORATION. AHEPA AFFORDABLE MANAGEMENT COMPANY, INC. HAS A PROJECT OWNER'S AND MANAGEMENT AGENT'S CERTIFICATION FOR MULTIFAMILY HOUSING PROJECTS WITH THE US DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT (HUD). UNDER THIS CERTIFICATION, HUD HAS APPROVED AHEPA AFFORDABLE MANAGEMENT COMPANY, INC TO MANAGE THE UNDERLYING PROJECT OF THE CORPORATION. THE MANAGEMENT CONTRACT ENCOMPASSES THE DAY TO DAY OPERATIONS OF THE PROJECT INCLUDING, BUT NOT LIMITED TO, COLLECTION OF RENTS, MAINTENANCE OF FACILITIES, SUPERVISION OF STAFF, AND OUTGOING SUPPORT FOR BOTH THE OWNERS AND TENANTS AS NEEDED IN ORDER TO ESTABLISH A SAFE, SANITARY AND AFFORDABLE ENVIRONMENT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE DIRECTORS OF THE CORPORATION SHALL, AT ALL TIMES BE, LIMITED TO INDIVIDUALS WHO ARE EITHER MEMBERS OF AHEPA NATIONAL HOUSING CORPORATION, THE SPONSORING ORGANIZATION, OR NONMEMBERS WHO HAVE THE APPROVAL OF THE BOARD OF DIRECTORS OF THE SAID SPONSORING ORGANIZATION. IF A DIRECTOR CEASES TO BE A MEMBER OF AHEPA NATIONAL HOUSING CORPORATION OR IF THE AFOREMENTIONED APPROVAL IS WITHDRAWN, THEN IN EITHER EVENT, SUCH SHALL CONSTITUTE AUTOMATIC RESIGNATION AS A MEMBER AND DIRECTOR OF THE CORPORATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE IRS FORM 990 IS INITIALLY REVIEWED BY THE MANAGEMENT COMPANY AND THEN PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND FINAL APPROVAL BEFORE FILING THE RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE FORM 990 AND ALL RELATED FINANCIAL AND POLICY INFORMATION ARE MADE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | ALL THE OFFICERS, DIRECTORS, AND EMPLOYEES LISTED IN PART VII, SECTION A, PERFORMED SIMILAR DUTIES AND HAVE SIMILAR RESPONSIBILITIES FOR RELATED ORGANIZATIONS AS THEY DO FOR THIS ORGANIZATION. THEIR TOTAL HOURS WORKED PER WEEK FOR THIS ORGANIZATION ARE SIMILAR TO HOURS WORKED FOR RELATED ORGANIZATIONS BOTH IN TERMS OF NUMBER OF HOURS WORKED AND TYPE OF WORK PERFORMED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE PROCESS IS CONSISTENT WITH PRIOR YEARS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | PART VII, SECTION A, LINE 1A, COLUMN B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | PART XII, LINE 2C |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 1 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | AHEPA 232 PHASE II INC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | AHEPA 232 III INC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 351635762 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 1 | 331039034 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 501(C)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | IN |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | IN |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | AFFORDABLE LOW-INCOME HOUSING |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 1 | AFFORDABLE LOW-INCOME HOUSING |
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