Civic Intelligence

Peculiar Senior Citizen

EIN 43-1163543 • 501(c)4 • Joplin, MO

Profile

To provide affordable housing for low to moderate income individuals

3609 E 20th StJoplin, MO 64801

n/A

Siviq Scores

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

Liabilities / Assets

97th percentile

1.24x

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

501(c)4 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

95th percentile

2.87x

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

501(c)4 • $1M-$5M nonprofits • Source year 2024

Net Margin

28th percentile

-2.0%

Higher net margin than 28% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

63rd percentile

$0

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Asset Growth

28th percentile

-2.1%

Faster asset growth than 28% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

51st percentile

8.6%

Faster revenue growth than 51% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,001,795

Down $21,329 (-2.1%) from 2023

Liabilities

Down

$1,241,042

Down $12,507 (-1.0%) from 2023

Net Assets

Down

-$239,247

Down $8,822 (-3.8%) from 2023

Revenue

Up

$432,344

Up $34,070 (+8.6%) from 2023

Expenses

Up

$441,166

Up $34,300 (+8.4%) from 2023

Net Income

Down

-$8,822

Down $230 (-2.7%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2013: $1,015,989Liabilities 2013: $1,127,650Net Assets 2013: -$111,6612013Assets 2014: $995,868Liabilities 2014: $1,145,106Net Assets 2014: -$149,2382014Assets 2015: $982,988Liabilities 2015: $1,163,224Net Assets 2015: -$180,2362015Assets 2016: $962,056Liabilities 2016: $1,185,786Net Assets 2016: -$223,7302016Assets 2017: $943,464Liabilities 2017: $1,194,219Net Assets 2017: -$250,7552017Assets 2018: $948,647Liabilities 2018: $1,208,861Net Assets 2018: -$260,2142018Assets 2019: $957,734Liabilities 2019: $1,216,466Net Assets 2019: -$258,7322019Assets 2020: $1,116,204Liabilities 2020: $1,342,872Net Assets 2020: -$226,6682020Assets 2021: $1,035,649Liabilities 2021: $1,230,230Net Assets 2021: -$194,5812021Assets 2022: $1,014,599Liabilities 2022: $1,236,432Net Assets 2022: -$221,8332022Assets 2023: $1,023,124Liabilities 2023: $1,253,549Net Assets 2023: -$230,4252023Assets 2024: $1,001,795Liabilities 2024: $1,241,042Net Assets 2024: -$239,2472024

Highlighted filing

2024

Assets$1,001,795
Liabilities$1,241,042
Net Assets-$239,247

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2013: $306,006Expenses 2013: $317,488Net Income 2013: -$11,4822013Revenue 2014: $311,072Expenses 2014: $348,649Net Income 2014: -$37,5772014Revenue 2015: $319,178Expenses 2015: $350,176Net Income 2015: -$30,9982015Revenue 2016: $316,995Expenses 2016: $353,289Net Income 2016: -$36,2942016Revenue 2017: $316,028Expenses 2017: $343,053Net Income 2017: -$27,0252017Revenue 2018: $333,108Expenses 2018: $342,567Net Income 2018: -$9,4592018Revenue 2019: $346,854Expenses 2019: $345,372Net Income 2019: $1,4822019Revenue 2020: $374,477Expenses 2020: $342,413Net Income 2020: $32,0642020Revenue 2021: $436,908Expenses 2021: $404,821Net Income 2021: $32,0872021Revenue 2022: $369,450Expenses 2022: $396,702Net Income 2022: -$27,2522022Revenue 2023: $398,274Expenses 2023: $406,866Net Income 2023: -$8,5922023Revenue 2024: $432,344Expenses 2024: $441,166Net Income 2024: -$8,8222024

Highlighted filing

2024

Revenue$432,344
Expenses$441,166
Net Income-$8,822

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Feb 25, 2025
Return Version
2024v5.0
Gross Receipts
$432,344
Mission and Program Overview

Mission

Provide affordable housing for low to moderate income individuals.

To provide affordable housing for low to moderate income individuals

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$827,062$777,982▼ $49,080
Cash and Non-Interest-Bearing Accounts$43,988$47,284▲ $3,296
Prepaid Expenses and Deferred Charges$10,805$13,714▲ $2,909
Accounts Receivable-$1,712-
Total Assets$1,023,124$1,001,795▼ $21,329
Other Assets Total$141,269$161,103▲ $19,834
Liabilities
Mortgage Notes Payable Secured by Investment Property$993,026$992,996▼ $30
Other Liabilities$233,948$235,824▲ $1,876
Accounts Payable and Accrued Expenses$26,575$12,222▼ $14,353
Total Liabilities$1,253,549$1,241,042▼ $12,507
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-230,425$-239,247▼ $8,822
Total Net Assets Fund Balance$-230,425$-239,247▼ $8,822
Total Liabilities and Net Assets / Fund Balance$1,023,124$1,001,795▼ $21,329

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$681,626$1,327,096$2,008,722
Equipment$44,301$293,922$338,223
Other Land Buildings$22,055$161,206$183,261
Land$30,000-$30,000
Other Assets Org$23,041--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Sandra HigginsPresident
Mike GerantBoard Member
Ray MackayBoard Member
Marilyn BenbowSecretary
Gwen MackayVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$388,047
Investment Income
$35,833
Other Revenue
$8,464
Change in Net Assets
$-8,822

Audited Revenue Reconciliation

Revenue per Audited Statements
$432,344
Total Revenue per Audited Statements
$432,344
Total Revenue per Form 990
$432,344
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$385,496
Salaries, Compensation, and Employee Benefits$55,670
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$204,482--$204,482
Other Salaries and Wages$50,856--$50,856
Depreciation Depletion$49,079--$49,079
Fees for Services Management-$48,212-$48,212
Interest$41,010--$41,010
Insurance$32,736--$32,736
Payroll Taxes$4,814--$4,814
Fees for Services Accounting-$3,900-$3,900
Office Expenses$2,263--$2,263
Advertising$1,085--$1,085
Other Expenses$869--$869
Total Functional Expenses$389,054$52,112$0$441,166

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$441,166
Total Expenses per Audited Statements$441,166
Total Expenses per Form 990$441,166
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Mortgage Interest$208,394
Resident Security Deposits$27,430
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
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Ray mackay gwen mackay board member v. President spouse

Form 990, Page 6, Part VI, Line 3

Bell management llc has been contracted to do the daily management of the organization. Bell management llc also provides personnel to the organization on a centralized basis therefore the organization does not have any employees. The cost of the centralized personnel, including taxes and benefits, is billed to the organization on a monthly basis.

Form 990, Page 6, Part VI, Line 7A

Officers and board members are elected annually

Form 990, Page 6, Part VI, Line 7B

The board of directors approves major purchases, the hiring of management, rent changes, and new borrowings

Form 990, Page 6, Part VI, Line 11B

The managing company and the board of directors review the form 990 before the return is filed

Form 990, Page 6, Part VI, Line 19

Documents are available upon request

Filing and Contact Details

Filer

Filer Name
Peculiar Senior Citizen Housing Inc
EIN
43-1163543
Phone
4176244144
Address
3609 E 20TH ST, JOPLIN, MO 64801

Signing Officer

Name
Sandra Higgins
Title
President
Phone
4176244144
Signed
2025-02-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sandra Higgins
Formed
1978
Legal Domicile
Mo
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Christen Souers LLC
Address
10347 DAWSONS CREEK BLVD STE C, FORT WAYNE, IN 46825-1905
Preparer
Anna M Collins CPA
Phone
2604840653
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

The organization has adopted the provisions of the accounting pronouncement related to accounting for uncertainty in income taxes. The entity recognized no interest or penalties in 2024 or 2023. Currently, the prior three years are open under federal and state statutes of limitations and remain subject to review and change. The organization is not currently under audit nor has the organization been contacted by these jurisdictions. Based on the evaluation of the organization's tax positions, management believes all positions taken would be upheld under an examination. Therefore, no provision for the effects of uncertain tax positions has been recorded for the years ended december 31, 2024 or 2023.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS ADOPTED THE PROVISIONS OF THE ACCOUNTING PRONOUNCEMENT RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE ENTITY RECOGNIZED NO INTEREST OR PENALTIES IN 2024 OR 2023. CURRENTLY, THE PRIOR THREE YEARS ARE OPEN UNDER FEDERAL AND STATE STATUTES OF LIMITATIONS AND REMAIN SUBJECT TO REVIEW AND CHANGE. THE ORGANIZATION IS NOT CURRENTLY UNDER AUDIT NOR HAS THE ORGANIZATION BEEN CONTACTED BY THESE JURISDICTIONS. BASED ON THE EVALUATION OF THE ORGANIZATION'S TAX POSITIONS, MANAGEMENT BELIEVES ALL POSITIONS TAKEN WOULD BE UPHELD UNDER AN EXAMINATION. THEREFORE, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED FOR THE YEARS ENDED DECEMBER 31, 2024 OR 2023.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0777982
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0161103
IRS990ScheduleD/TotalExpensesPerForm990Amt0441166
IRS990ScheduleD/TotalLiabilityAmt0235824
IRS990ScheduleD/TotalRevenuePerForm990Amt0432344
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0432344
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0441166
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RAY MACKAY GWEN MACKAY BOARD MEMBER V. PRESIDENT SPOUSE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BELL MANAGEMENT LLC HAS BEEN CONTRACTED TO DO THE DAILY MANAGEMENT OF THE ORGANIZATION. BELL MANAGEMENT LLC ALSO PROVIDES PERSONNEL TO THE ORGANIZATION ON A CENTRALIZED BASIS THEREFORE THE ORGANIZATION DOES NOT HAVE ANY EMPLOYEES. THE COST OF THE CENTRALIZED PERSONNEL, INCLUDING TAXES AND BENEFITS, IS BILLED TO THE ORGANIZATION ON A MONTHLY BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OFFICERS AND BOARD MEMBERS ARE ELECTED ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS APPROVES MAJOR PURCHASES, THE HIRING OF MANAGEMENT, RENT CHANGES, AND NEW BORROWINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE MANAGING COMPANY AND THE BOARD OF DIRECTORS REVIEW THE FORM 990 BEFORE THE RETURN IS FILED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01023124
IRS990/TotalAssetsEOYAmt01001795
IRS990/TotalAssetsGrp/BOYAmt01023124
IRS990/TotalAssetsGrp/EOYAmt01001795
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt052112
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0389054
IRS990/TotalFunctionalExpensesGrp/TotalAmt0441166
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01253549
IRS990/TotalLiabilitiesEOYAmt01241042
IRS990/TotalLiabilitiesGrp/BOYAmt01253549
IRS990/TotalLiabilitiesGrp/EOYAmt01241042
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-230425
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-239247
IRS990/TotalProgramServiceExpensesAmt0389054
IRS990/TotalProgramServiceRevenueAmt0388047
IRS990/TotalRevenueGrp/ExclusionAmt01159
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0431185
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0432344
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01023124
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01001795
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03609 E 20TH ST
IRS990/USAddress/CityNm0JOPLIN
IRS990/USAddress/StateAbbreviationCd0MO
IRS990/USAddress/ZIPCd064801
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SANDRA HIGGINS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04176244144
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PECULIAR SENIOR CITIZEN HOUSING INC
ReturnHeader/Filer/BusinessNameControlTxt0PECU
ReturnHeader/Filer/EIN0431163543
ReturnHeader/Filer/PhoneNum04176244144
ReturnHeader/Filer/USAddress/AddressLine1Txt03609 E 20TH ST
ReturnHeader/Filer/USAddress/CityNm0JOPLIN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MO
ReturnHeader/Filer/USAddress/ZIPCd064801
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0352110134
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CHRISTEN SOUERS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010347 DAWSONS CREEK BLVD STE C
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FORT WAYNE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0468251905
ReturnHeader/PreparerPersonGrp/PhoneNum02604840653
ReturnHeader/PreparerPersonGrp/PreparationDt02025-02-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANNA M COLLINS CPA
ReturnHeader/ReturnTs02025-04-11T08:30:17-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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