Civic Intelligence

Cumberland Court Housing Commission Inc

EIN 39-1759242 • 501(c)3 • Oshkosh, WI

Profile

To provide quality low income housing for eligible families

1100 W 20th AvenueOshkosh, WI 54902

n/A

Siviq Scores

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

Liabilities / Assets

57th percentile

0.10x

Higher debt load relative to assets than 57% of similar nonprofits.

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

Liabilities / Revenue

93rd percentile

2.20x

Higher debt load relative to revenue than 93% of similar nonprofits.

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

Net Margin

99th percentile

97%

Higher net margin than 99% of similar nonprofits.

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

Top Officer Pay

82nd percentile

$149,094

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 70.4% of source-year revenue.

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

Asset Growth

52nd percentile

4.2%

Faster asset growth than 52% of similar nonprofits.

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

Revenue Growth

45th percentile

4.4%

Faster revenue growth than 45% of similar nonprofits.

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

Assets

Up

$4,450,759

Up $180,783 (+4.2%) from 2023

Liabilities

Down

$465,983

Down $24,311 (-5.0%) from 2023

Net Assets

Up

$3,984,776

Up $205,094 (+5.4%) from 2023

Revenue

Up

$211,695

Up $8,982 (+4.4%) from 2023

Expenses

Down

$6,601

Down $2,203 (-25%) from 2023

Net Income

Up

$205,094

Up $11,185 (+5.8%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2010: $1,457,935Liabilities 2010: $2,466,149Net Assets 2010: -$1,008,2142010Assets 2011: $1,374,566Liabilities 2011: $2,435,376Net Assets 2011: -$1,060,8102011Assets 2012: $1,235,293Liabilities 2012: $2,223,500Net Assets 2012: -$988,2072012Assets 2013: $1,328,427Liabilities 2013: $2,234,650Net Assets 2013: -$906,2232013Assets 2014: $1,076,173Liabilities 2014: $1,096,067Net Assets 2014: -$19,8942014Assets 2015: $1,192,843Liabilities 2015: $1,103,818Net Assets 2015: $89,0252015Assets 2016: $3,228,258Liabilities 2016: $770,893Net Assets 2016: $2,457,3652016Assets 2017: $3,381,286Liabilities 2017: $742,001Net Assets 2017: $2,639,2852017Assets 2018: $3,526,185Liabilities 2018: $638,629Net Assets 2018: $2,887,5562018Assets 2019: $3,648,420Liabilities 2019: $599,483Net Assets 2019: $3,048,9372019Assets 2020: $3,772,856Liabilities 2020: $554,256Net Assets 2020: $3,218,6002020Assets 2021: $3,894,417Liabilities 2021: $497,093Net Assets 2021: $3,397,3242021Assets 2022: $4,055,687Liabilities 2022: $469,914Net Assets 2022: $3,585,7732022Assets 2023: $4,269,976Liabilities 2023: $490,294Net Assets 2023: $3,779,6822023Assets 2024: $4,450,759Liabilities 2024: $465,983Net Assets 2024: $3,984,7762024

Highlighted filing

2024

Assets$4,450,759
Liabilities$465,983
Net Assets$3,984,776

Operations Trend

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

$3.0M$2.0M$1.0M$0Expenses 2010: $623,0932010Expenses 2011: $526,1252011Revenue 2012: $516,529Expenses 2012: $443,926Net Income 2012: $72,6032012Revenue 2013: $514,674Expenses 2013: $432,690Net Income 2013: $81,9842013Revenue 2014: $1,342,859Expenses 2014: $456,530Net Income 2014: $886,3292014Revenue 2015: $539,973Expenses 2015: $431,054Net Income 2015: $108,9192015Revenue 2016: $2,554,938Expenses 2016: $186,598Net Income 2016: $2,368,3402016Revenue 2017: $189,740Expenses 2017: $7,820Net Income 2017: $181,9202017Revenue 2018: $257,481Expenses 2018: $9,210Net Income 2018: $248,2712018Revenue 2019: $169,096Expenses 2019: $7,715Net Income 2019: $161,3812019Revenue 2020: $177,551Expenses 2020: $7,888Net Income 2020: $169,6632020Revenue 2021: $186,429Expenses 2021: $7,705Net Income 2021: $178,7242021Revenue 2022: $195,299Expenses 2022: $6,850Net Income 2022: $188,4492022Revenue 2023: $202,713Expenses 2023: $8,804Net Income 2023: $193,9092023Revenue 2024: $211,695Expenses 2024: $6,601Net Income 2024: $205,0942024

Highlighted filing

2024

Revenue$211,695
Expenses$6,601
Net Income$205,094

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.45$0.47$3.98$0.21$0.01$0.21
2023Detailed filing. Detailed filing data is available for this year.$4.27$0.49$3.78$0.20$0.01$0.19
2022Detailed filing. Detailed filing data is available for this year.$4.06$0.47$3.59$0.20$0.01$0.19
2021Detailed filing. Detailed filing data is available for this year.$3.89$0.50$3.40$0.19$0.01$0.18
2020Detailed filing. Detailed filing data is available for this year.$3.77$0.55$3.22$0.18$0.01$0.17
2019Detailed filing. Detailed filing data is available for this year.$3.65$0.60$3.05$0.17$0.01$0.16
2018Detailed filing. Detailed filing data is available for this year.$3.53$0.64$2.89$0.26$0.01$0.25
2017Detailed filing. Detailed filing data is available for this year.$3.38$0.74$2.64$0.19$0.01$0.18
2016Detailed filing. Detailed filing data is available for this year.$3.23$0.77$2.46$2.55$0.19$2.37
2015Detailed filing. Detailed filing data is available for this year.$1.19$1.10$0.09$0.54$0.43$0.11
2014Detailed filing. Detailed filing data is available for this year.$1.08$1.10$0.02$1.34$0.46$0.89
2013Detailed filing. Detailed filing data is available for this year.$1.33$2.23$0.91$0.51$0.43$0.08
2012Summary only. Only limited summary data is available for this year.$1.24$2.22$0.99$0.52$0.44$0.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.37$2.44$1.06$0.53
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.46$2.47$1.01$0.62
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 21, 2025
Return Version
2024v5.2
Gross Receipts
$211,695
Mission and Program Overview

Mission

To provide quality low income housing for eligible families

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Program Related$3,120,000$3,120,000→ $0
Accounts Receivable$37,438$0▼ $37,438
Cash and Non-Interest-Bearing Accounts$586$7,209▲ $6,623
Total Assets$4,269,976$4,450,759▲ $180,783
Other Assets Total$1,111,952$1,323,550▲ $211,598
Liabilities
Unsecured Notes Loans Payable$454,145$438,611▼ $15,534
Other Liabilities$0$27,006▲ $27,006
Accounts Payable and Accrued Expenses$36,149$366▼ $35,783
Total Liabilities$490,294$465,983▼ $24,311
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,779,682$3,984,776▲ $205,094
Total Net Assets Fund Balance$3,779,682$3,984,776▲ $205,094
Total Liabilities and Net Assets / Fund Balance$4,269,976$4,450,759▲ $180,783

Asset Categories

AssetBook ValueDepreciationBasis
Investment Program Related Org$1,733,333--
Other Assets Org$1,323,550--
Compensation and Service Providers

Employees

NameTitleOtherTotal
Wendy FrommSecretary$149,094$149,094

Board Members and Trustees

NameTitle
Julie SpanbauerChairperson
Nicholas HahnVice Chairperson
Ashlee RahmlowCommissioner
Kari StrausCommissioner
Kris LarsonCommissioner
Revenue and Support

Revenue Composition

Contributions and Grants
$98
Program Service Revenue
$211,597
Investment Income
$0
Other Revenue
$0
All Other Contributions
$98
Change in Net Assets
$205,094
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$6,601
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
Interest$4,457--$4,457
Fees for Services Accounting$2,105--$2,105
Other Expenses$39--$39
Total Functional Expenses$6,601$0$0$6,601
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
Related Party Payable$27,006
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
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
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization has a sole voting member.

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

The voting member elects the board of directors.

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

The sole voting member of the organization has the power to appoint and remove members of the board of directors.

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

Form 990 is reviewed in detail and approved by the secretary before the return is filed.

Form 990, Part VI, Section C, Line 19

The organization's financial statements and other documents are available to the public upon request.

Part VIII, Line 2A

The assets of the organization were sold to cumberland court master development, llc (ccmd) in 2016 in exchange for two seller notes (notes receivable). Ccmd was formed to acquire, rehabilitate, and operate cumberland court apartments which were the apartments previously owned by the organization. Ccmd is participating in the low-income housing tax credit program pursuant to section 42 of the internal revenue code. All of the units of ccmd must comply with restrictions on rents set under irc section 42. The managing member of ccmd is the oshkosh housing authority which is the sole voting member of the organization as disclosed in schedules r and o. The interest income received on the notes receivable from ccmd is considered a program related investment which will be used to make payments on the organization's fleixble subsidy residual receipts note payable to the u.s. Department of hud received in 1994. This note was received in connection with the organization's exempt purpose to provide low-income housing.

Filing and Contact Details

Filer

Filer Name
Cumberland Court Housing Commission
EIN
39-1759242
Phone
9204241450
Address
1100 W 20TH AVENUE, OSHKOSH, WI 54902

Signing Officer

Name
Nicholas Hahn
Title
Chairperson
Phone
9204241450
Signed
2025-10-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nicholas Hahn
Formed
1993
Legal Domicile
Wi
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

Firm
Sva Certified Public Accts Sc
Address
1221 JOHN Q HAMMONS DRIVE, MADISON, WI 53717
Preparer
Sheri L Springer
Phone
6088318181
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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE VOTING MEMBER ELECTS THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE SOLE VOTING MEMBER OF THE ORGANIZATION HAS THE POWER TO APPOINT AND REMOVE MEMBERS OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS REVIEWED IN DETAIL AND APPROVED BY THE SECRETARY BEFORE THE RETURN IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S FINANCIAL STATEMENTS AND OTHER DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ASSETS OF THE ORGANIZATION WERE SOLD TO CUMBERLAND COURT MASTER DEVELOPMENT, LLC (CCMD) IN 2016 IN EXCHANGE FOR TWO SELLER NOTES (NOTES RECEIVABLE). CCMD WAS FORMED TO ACQUIRE, REHABILITATE, AND OPERATE CUMBERLAND COURT APARTMENTS WHICH WERE THE APARTMENTS PREVIOUSLY OWNED BY THE ORGANIZATION. CCMD IS PARTICIPATING IN THE LOW-INCOME HOUSING TAX CREDIT PROGRAM PURSUANT TO SECTION 42 OF THE INTERNAL REVENUE CODE. ALL OF THE UNITS OF CCMD MUST COMPLY WITH RESTRICTIONS ON RENTS SET UNDER IRC SECTION 42. THE MANAGING MEMBER OF CCMD IS THE OSHKOSH HOUSING AUTHORITY WHICH IS THE SOLE VOTING MEMBER OF THE ORGANIZATION AS DISCLOSED IN SCHEDULES R AND O. THE INTEREST INCOME RECEIVED ON THE NOTES RECEIVABLE FROM CCMD IS CONSIDERED A PROGRAM RELATED INVESTMENT WHICH WILL BE USED TO MAKE PAYMENTS ON THE ORGANIZATION'S FLEIXBLE SUBSIDY RESIDUAL RECEIPTS NOTE PAYABLE TO THE U.S. DEPARTMENT OF HUD RECEIVED IN 1994. THIS NOTE WAS RECEIVED IN CONNECTION WITH THE ORGANIZATION'S EXEMPT PURPOSE TO PROVIDE LOW-INCOME HOUSING.
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 C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PART VIII, LINE 2A
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0391251777
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0WI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0HOUSING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0600 MERRITT AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0OSHKOSH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0WI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd054903
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd01
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt04269976
IRS990/TotalAssetsEOYAmt04450759
IRS990/TotalAssetsGrp/BOYAmt04269976
IRS990/TotalAssetsGrp/EOYAmt04450759
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt098
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt06601
IRS990/TotalFunctionalExpensesGrp/TotalAmt06601
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0490294
IRS990/TotalLiabilitiesEOYAmt0465983
IRS990/TotalLiabilitiesGrp/BOYAmt0490294
IRS990/TotalLiabilitiesGrp/EOYAmt0465983
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03779682
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03984776
IRS990/TotalOtherCompensationAmt034518
IRS990/TotalProgramServiceExpensesAmt06601
IRS990/TotalProgramServiceRevenueAmt0211597
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0211597
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0211695
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04269976
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04450759
IRS990/TotReportableCompRltdOrgAmt0114576
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0454145
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0438611
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0600 MERRITT AVENUE
IRS990/USAddress/CityNm0OSHKOSH
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd054903
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0NICHOLAS HAHN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRPERSON
ReturnHeader/BusinessOfficerGrp/PhoneNum09204241450
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CUMBERLAND COURT HOUSING COMMISSION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INC
ReturnHeader/Filer/BusinessNameControlTxt0CUMB
ReturnHeader/Filer/EIN0391759242
ReturnHeader/Filer/PhoneNum09204241450
ReturnHeader/Filer/USAddress/AddressLine1Txt01100 W 20TH AVENUE
ReturnHeader/Filer/USAddress/CityNm0OSHKOSH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd054902
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0391203191
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SVA CERTIFIED PUBLIC ACCTS SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01221 JOHN Q HAMMONS DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MADISON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd053717
ReturnHeader/PreparerPersonGrp/PhoneNum06088318181
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SHERI L SPRINGER
ReturnHeader/ReturnTs02025-11-03T08:35:21-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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