Civic Intelligence

Madison Area Clt Corporation

EIN 39-1680095 • 501(c)3 • Madison, WI

Profile

MACLT liberates land for the benefit of historically marginalized populations at the lowest incomes possible, preserving urban space for community use, and creating deeply and permanently affordable homeownership opportunities for those typically exploited by the housing market.

902 Royster Oaks DrMadison, WI 53714

www.maclt.org

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.94x

Higher debt load relative to assets than 92% of similar nonprofits.

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

Liabilities / Revenue

97th percentile

5.35x

Higher debt load relative to revenue than 97% of similar nonprofits.

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

Net Margin

18th percentile

-14%

Higher net margin than 18% of similar nonprofits.

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

Top Officer Pay

72nd percentile

$114,967

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 23.6% of source-year revenue.

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

Asset Growth

27th percentile

-3.7%

Faster asset growth than 27% of similar nonprofits.

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

Revenue Growth

4th percentile

-62%

Faster revenue growth than 4% of similar nonprofits.

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

Assets

Down

$2,782,653

Down $106,441 (-3.7%) from 2023

Liabilities

Down

$2,604,738

Down $35,996 (-1.4%) from 2023

Net Assets

Down

$177,915

Down $70,445 (-28%) from 2023

Revenue

Down

$487,044

Down $785,366 (-62%) from 2023

Expenses

Down

$557,489

Down $461,427 (-45%) from 2023

Net Income

Down

-$70,445

Down $323,939 (-128%) 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 2010: $2,395,622Liabilities 2010: $2,465,008Net Assets 2010: -$69,3862010Assets 2011: $2,572,442Liabilities 2011: $2,723,567Net Assets 2011: -$151,1252011Assets 2012: $2,183,179Liabilities 2012: $2,373,853Net Assets 2012: -$190,6742012Assets 2013: $2,168,829Liabilities 2013: $2,368,480Net Assets 2013: -$199,6512013Assets 2014: $2,217,786Liabilities 2014: $2,407,359Net Assets 2014: -$189,5732014Assets 2015: $2,221,520Liabilities 2015: $2,406,610Net Assets 2015: -$185,0902015Assets 2016: $2,291,213Liabilities 2016: $2,460,906Net Assets 2016: -$169,6932016Assets 2017: $2,261,377Liabilities 2017: $2,451,727Net Assets 2017: -$190,3502017Assets 2018: $2,252,404Liabilities 2018: $2,436,316Net Assets 2018: -$183,9122018Assets 2019: $2,254,414Liabilities 2019: $2,436,316Net Assets 2019: -$181,9022019Assets 2020: $2,267,160Liabilities 2020: $2,438,096Net Assets 2020: -$170,9362020Assets 2021: $2,730,424Liabilities 2021: $2,881,685Net Assets 2021: -$151,2612021Assets 2022: $3,141,783Liabilities 2022: $3,146,917Net Assets 2022: -$5,1342022Assets 2023: $2,889,094Liabilities 2023: $2,640,734Net Assets 2023: $248,3602023Assets 2024: $2,782,653Liabilities 2024: $2,604,738Net Assets 2024: $177,9152024

Highlighted filing

2024

Assets$2,782,653
Liabilities$2,604,738
Net Assets$177,915

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $114,2932010Expenses 2011: $113,8262011Expenses 2012: $96,8262012Revenue 2013: $85,937Expenses 2013: $94,914Net Income 2013: -$8,9772013Revenue 2014: $98,246Expenses 2014: $88,168Net Income 2014: $10,0782014Revenue 2015: $96,743Expenses 2015: $92,260Net Income 2015: $4,4832015Revenue 2016: $102,475Expenses 2016: $87,078Net Income 2016: $15,3972016Revenue 2017: $55,835Expenses 2017: $76,492Net Income 2017: -$20,6572017Revenue 2018: $55,649Expenses 2018: $49,211Net Income 2018: $6,4382018Revenue 2019: $54,186Expenses 2019: $52,176Net Income 2019: $2,0102019Revenue 2020: $59,963Expenses 2020: $48,997Net Income 2020: $10,9662020Revenue 2021: $118,860Expenses 2021: $99,185Net Income 2021: $19,6752021Revenue 2022: $524,628Expenses 2022: $352,847Net Income 2022: $171,7812022Revenue 2023: $1,272,410Expenses 2023: $1,018,916Net Income 2023: $253,4942023Revenue 2024: $487,044Expenses 2024: $557,489Net Income 2024: -$70,4452024

Highlighted filing

2024

Revenue$487,044
Expenses$557,489
Net Income-$70,445

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.78$2.60$0.18$0.49$0.56$0.07
2023Detailed filing. Detailed filing data is available for this year.$2.89$2.64$0.25$1.27$1.02$0.25
2022Detailed filing. Detailed filing data is available for this year.$3.14$3.15$0.01$0.52$0.35$0.17
2021Detailed filing. Detailed filing data is available for this year.$2.73$2.88$0.15$0.12$0.10$0.02
2020Detailed filing. Detailed filing data is available for this year.$2.27$2.44$0.17$0.06$0.05$0.01
2019Detailed filing. Detailed filing data is available for this year.$2.25$2.44$0.18$0.05$0.05$0.00
2018Detailed filing. Detailed filing data is available for this year.$2.25$2.44$0.18$0.06$0.05$0.01
2017Detailed filing. Detailed filing data is available for this year.$2.26$2.45$0.19$0.06$0.08$0.02
2016Detailed filing. Detailed filing data is available for this year.$2.29$2.46$0.17$0.10$0.09$0.02
2015Detailed filing. Detailed filing data is available for this year.$2.22$2.41$0.19$0.10$0.09$0.00
2014Detailed filing. Detailed filing data is available for this year.$2.22$2.41$0.19$0.10$0.09$0.01
2013Detailed filing. Detailed filing data is available for this year.$2.17$2.37$0.20$0.09$0.09$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.18$2.37$0.19$0.10
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.57$2.72$0.15$0.11
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.40$2.47$0.07$0.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$487,044
Mission and Program Overview

Mission

Madison area community land trust builds an engaged and connected community for all through affordable resource-efficient homes, natural landscapes, and locally produced food.

MACLT liberates land for the benefit of historically marginalized populations at the lowest incomes possible, preserving urban space for community use, and creating deeply and permanently affordable homeownership opportunities for those typically exploited by the housing market.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,369,299$2,369,299→ $0
Savings and Temporary Cash Investments-$268,368-
Pledges and Grants Receivable$87,029--
Accounts Receivable$6,775$69,472▲ $62,697
Cash and Non-Interest-Bearing Accounts$381,665$38,892▼ $342,773
Investments Program Related$28,750$28,750→ $0
Prepaid Expenses and Deferred Charges$5,507$4,911▼ $596
Total Assets$2,889,094$2,782,653▼ $106,441
Other Assets Total$10,069$2,961▼ $7,108
Liabilities
Other Liabilities$2,607,295$2,600,013▼ $7,282
Accounts Payable and Accrued Expenses$33,439$4,725▼ $28,714
Total Liabilities$2,640,734$2,604,738▼ $35,996
Net Assets / Fund Balance
Net Assets With Donor Restrictions$130,294$89,095▼ $41,199
Net Assets Without Donor Restrictions$118,066$88,820▼ $29,246
Total Net Assets Fund Balance$248,360$177,915▼ $70,445
Total Liabilities and Net Assets / Fund Balance$2,889,094$2,782,653▼ $106,441

Asset Categories

AssetBook ValueDepreciationBasis
Land$2,369,299--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Olivia WilliamsExecutive DirectorFT$109,524$5,443$114,967

Board Members and Trustees

NameTitle
Karen von HueneBoard President
Beth WelchBoard Vice President
Evan BonsallBoard Secretary
Shaya SchreiberBoard Treasurer
Andy HeidtDirector
DaMontae JanuaryDirector
Eva WingrenDirector
Grace ColemanDirector
Robert PaolinoDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$421,707
Program Service Revenue
$51,970
Investment Income
$13,367
Other Revenue
$0
All Other Contributions
$278,641
Change in Net Assets
$-70,445
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$326,761
Other Expenses$115,582
Grants and Similar Amounts Paid$113,496
Total Fundraising Expense$53,173
Professional Fundraising Fees$1,650

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$212,005$44,351$34,629$290,985
Grants to Domestic Individuals$113,496--$113,496
Payroll Taxes$16,071$3,362$2,625$22,058
Fees for Services Accounting$12,461$6,564$812$19,837
Fees for Services Other$8,895$529$4,833$14,257
Insurance$8,470$3,945-$12,415
Advertising$6,345-$5,637$11,982
Fees for Services Legal$6,461$3,403$421$10,285
Other Employee Benefits$5,911$1,237$966$8,114
Occupancy$5,339$1,907$381$7,627
Office Expenses$4,655$1,522$346$6,523
Pension Plan Contributions$4,083$854$667$5,604
Travel-$3,669-$3,669
Conferences and Meetings-$3,107-$3,107
Fees for Services Professional Fundraising--$1,650$1,650
Other Expenses$650$505$206$206
Total Functional Expenses$429,361$74,955$53,173$557,489
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$1,650
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Loans$2,596,919
Operating Lease Liability$3,094
Governance and Compliance

Governance Checklist

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

Form 990, Part VI, Section A, line 6

The corporation has three classes of membership: resident members, general members, and organizational members. Resident members are all persons who have entered into a ground lease with the corporation. General members are those natural persons other than resident members who are 18 years of age or older, have submitted an initial membership application, and have paid dues. Organizational members are organizations that have submitted an initial membership application and have paid dues. Organizational members are non-voting members of the corporation.

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

Resident and non-resident directors of the governing body are elected by the voting members of the corporation at an annual meeting.

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

Resident members and general members have the right to approve alterations of the resale formula used by the corporation, amendments to the corporation's articles of incorporation, amendments to the corporation's bylaws related to membership, and the dissolution of the corporation.

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

The prepared form 990 is reviewed and approved by the members of the governing body and by management before the return is filed with the irs. The corporation sends a draft of the return to all of the members of the governing body with a request that the members review the draft and respond to management accepting the draft.

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

Annually, all officers and directors sign a statement disclosing potential conflicts of interest. The signed statements are kept at the corporation's office. Any conflicts of interest that are identified are reviewed by the members of the governing body and any person with a conflict of interest is prohibited from participating in the governing body's deliberations and decisions on the transaction.

Form 990, Part VI, Section B, line 15A

The independent membership of the board of directors annually conducts a performance review of the executive director. The executive director's compensation is reviewed and compared to public information about compensation in positions at similar organizations. The board approves compensation for the executive director with an official vote with discussion and results recorded in meeting minutes.

Form 990, Part VI, Section C, line 19

The corporation makes its articles of incorporation and bylaws and its audited financial statements available to the public on its website. The corporation's conflict of interest policy is available to members of theg overning body on a secure server but is not made available tot he public.

Filing and Contact Details

Filer

Filer Name
Madison Area CLT Corporation
EIN
39-1680095
Phone
6082852691
Address
902 Royster Oaks Dr, Madison, WI 53714
Doing Business As
Madison Area Community Land Trust

Signing Officer

Name
Olivia Williams
Title
Executive Director
Phone
6082852691
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Olivia Williams
Formed
1990
Legal Domicile
Wi
Voting Board Members
9
Independent Board Members
9
Employees
4
Volunteers
0

Preparer

Firm
Common Good Bookkeeping
Address
1202 Williamson St, Madison, WI 53703
Preparer
Andrew Browne
Phone
5125650277
Raw XML AppendixShowing 400 of 445 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/Desc0MADISON AREA COMMUNITY LAND TRUST PROVIDES ONGOING STEWARDSHIP OF 62 HOMES AND THE LAND UNDERNEATH THEM THAT ARE KEPT PERMANENTLY AFFORDABLE UNDER THE TERMS OF A GROUND LEASE AND/OR DECLARATION OF RESTRICTIVE COVENANTS WITH THE LAND TRUST. MACLT ALSO STEWARDS THE LAND UNDER 10 MARKET-RATE HOMES AS WELL AS CONSERVATION AND AGRICULTURAL LAND. AND MACLT HAS A MAINTENANCE SERVICES PROGRAM THAT INVOLVES OBTAINING GRANT FUNDING AND COORDINATING MAINTENANCE SERVICES TO THE LOW-INCOME HOMEOWNERS IN OUR HOMEOWNERSHIP PROGRAM.
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IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt03945
IRS990/InsuranceGrp/ProgramServicesAmt08470
IRS990/InsuranceGrp/TotalAmt012415
IRS990/InvestmentIncomeGrp/ExclusionAmt013367
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt013367
IRS990/InvestmentInJointVentureInd00
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt02369299
IRS990/LandBldgEquipCostOrOtherBssAmt02369299
IRS990/LegalDomicileStateCd0WI
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0MACLT liberates land for the benefit of historically marginalized populations at the lowest incomes possible, preserving urban space for community use, and creating deeply and permanently affordable homeownership opportunities for those typically exploited by the housing market.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt088820
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt0381
IRS990/OccupancyGrp/ManagementAndGeneralAmt01907
IRS990/OccupancyGrp/ProgramServicesAmt05339
IRS990/OccupancyGrp/TotalAmt07627
IRS990/OfficeExpensesGrp/FundraisingAmt0346
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01522
IRS990/OfficeExpensesGrp/ProgramServicesAmt04655
IRS990/OfficeExpensesGrp/TotalAmt06523
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt010069
IRS990/OtherAssetsTotalGrp/EOYAmt02961
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0966
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01237
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt05911
IRS990/OtherEmployeeBenefitsGrp/TotalAmt08114
IRS990/OtherExpensesGrp/Desc0Repairs and Maintenance
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IRS990/OtherExpensesGrp/Desc2Governance expenses
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IRS990/OtherExpensesGrp/FundraisingAmt0206
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0505
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IRS990/OtherExpensesGrp/ProgramServicesAmt1650
IRS990/OtherExpensesGrp/TotalAmt024519
IRS990/OtherExpensesGrp/TotalAmt1650
IRS990/OtherExpensesGrp/TotalAmt2505
IRS990/OtherExpensesGrp/TotalAmt3206
IRS990/OtherLiabilitiesGrp/BOYAmt02607295
IRS990/OtherLiabilitiesGrp/EOYAmt02600013
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt034629
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt044351
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0212005
IRS990/OtherSalariesAndWagesGrp/TotalAmt0290985
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt02625
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03362
IRS990/PayrollTaxesGrp/ProgramServicesAmt016071
IRS990/PayrollTaxesGrp/TotalAmt022058
IRS990/PensionPlanContributionsGrp/FundraisingAmt0667
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0854
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt04083
IRS990/PensionPlanContributionsGrp/TotalAmt05604
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt087029
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05507
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04911
IRS990/PrincipalOfficerNm0Olivia Williams
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531190
IRS990/ProgramServiceRevenueGrp/Desc0Rental Income
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt051970
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt051970
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IRS990/PYBenefitsPaidToMembersAmt00
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IRS990/PYExcessBenefitTransInd00
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IRS990/PYInvestmentIncomeAmt00
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IRS990/PYOtherRevenueAmt087200
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IRS990/PYRevenuesLessExpensesAmt0253494
IRS990/PYSalariesCompEmpBnftPaidAmt0177854
IRS990/PYTotalExpensesAmt01018916
IRS990/PYTotalProfFndrsngExpnsAmt07575
IRS990/PYTotalRevenueAmt01272410
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-70445
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt051970
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0268368
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0421707
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0986336
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0470619
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt069606
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt010646
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01958914
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt013367
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt013367
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98790
IRS990ScheduleA/PublicSupportPY170Pct00.77530
IRS990ScheduleA/PublicSupportTotal170Amt01948360
IRS990ScheduleA/SubstantialContributorsTotAmt010554
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0421707
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0986336
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0470619
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt069606
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt010646
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01958914
IRS990ScheduleA/TotalSupportAmt01972281
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/LandGrp/BookValueAmt02369299
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt02369299
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02596919
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13094
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Deferred Loans
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Operating Lease Liability
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02369299
IRS990ScheduleD/TotalLiabilityAmt02600013
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Minor home repair and maintenance
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt0113496
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0maintenance & repair services
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt018
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0cost
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CORPORATION HAS THREE CLASSES OF MEMBERSHIP: RESIDENT MEMBERS, GENERAL MEMBERS, AND ORGANIZATIONAL MEMBERS. RESIDENT MEMBERS ARE ALL PERSONS WHO HAVE ENTERED INTO A GROUND LEASE WITH THE CORPORATION. GENERAL MEMBERS ARE THOSE NATURAL PERSONS OTHER THAN RESIDENT MEMBERS WHO ARE 18 YEARS OF AGE OR OLDER, HAVE SUBMITTED AN INITIAL MEMBERSHIP APPLICATION, AND HAVE PAID DUES. ORGANIZATIONAL MEMBERS ARE ORGANIZATIONS THAT HAVE SUBMITTED AN INITIAL MEMBERSHIP APPLICATION AND HAVE PAID DUES. ORGANIZATIONAL MEMBERS ARE NON-VOTING MEMBERS OF THE CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1RESIDENT AND NON-RESIDENT DIRECTORS OF THE GOVERNING BODY ARE ELECTED BY THE VOTING MEMBERS OF THE CORPORATION AT AN ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2RESIDENT MEMBERS AND GENERAL MEMBERS HAVE THE RIGHT TO APPROVE ALTERATIONS OF THE RESALE FORMULA USED BY THE CORPORATION, AMENDMENTS TO THE CORPORATION'S ARTICLES OF INCORPORATION, AMENDMENTS TO THE CORPORATION'S BYLAWS RELATED TO MEMBERSHIP, AND THE DISSOLUTION OF THE CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PREPARED FORM 990 IS REVIEWED AND APPROVED BY THE MEMBERS OF THE GOVERNING BODY AND BY MANAGEMENT BEFORE THE RETURN IS FILED WITH THE IRS. THE CORPORATION SENDS A DRAFT OF THE RETURN TO ALL OF THE MEMBERS OF THE GOVERNING BODY WITH A REQUEST THAT THE MEMBERS REVIEW THE DRAFT AND RESPOND TO MANAGEMENT ACCEPTING THE DRAFT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ANNUALLY, ALL OFFICERS AND DIRECTORS SIGN A STATEMENT DISCLOSING POTENTIAL CONFLICTS OF INTEREST. THE SIGNED STATEMENTS ARE KEPT AT THE CORPORATION'S OFFICE. ANY CONFLICTS OF INTEREST THAT ARE IDENTIFIED ARE REVIEWED BY THE MEMBERS OF THE GOVERNING BODY AND ANY PERSON WITH A CONFLICT OF INTEREST IS PROHIBITED FROM PARTICIPATING IN THE GOVERNING BODY'S DELIBERATIONS AND DECISIONS ON THE TRANSACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE INDEPENDENT MEMBERSHIP OF THE BOARD OF DIRECTORS ANNUALLY CONDUCTS A PERFORMANCE REVIEW OF THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED AND COMPARED TO PUBLIC INFORMATION ABOUT COMPENSATION IN POSITIONS AT SIMILAR ORGANIZATIONS. THE BOARD APPROVES COMPENSATION FOR THE EXECUTIVE DIRECTOR WITH AN OFFICIAL VOTE WITH DISCUSSION AND RESULTS RECORDED IN MEETING MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE CORPORATION MAKES ITS ARTICLES OF INCORPORATION AND BYLAWS AND ITS AUDITED FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON ITS WEBSITE. THE CORPORATION'S CONFLICT OF INTEREST POLICY IS AVAILABLE TO MEMBERS OF THEG OVERNING BODY ON A SECURE SERVER BUT IS NOT MADE AVAILABLE TOT HE PUBLIC.
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 B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
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IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02889094
IRS990/TotalAssetsEOYAmt02782653
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IRS990/TotalAssetsGrp/EOYAmt02782653
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt074955
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0429361
IRS990/TotalFunctionalExpensesGrp/TotalAmt0557489
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IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
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