Civic Intelligence

Mrcs V Inc

EIN 46-2778089 • 501(c)3 • Brookville, NY

Profile

To provide housing to individuals with developmental disabilities partially funded by US HUD, NYS OPWDD, and residents.

189 Wheatley RoadBrookville, NY 11545

www.citizens-inc.org

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.49x

Higher debt load relative to assets than 82% of similar nonprofits.

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

Liabilities / Revenue

97th percentile

7.17x

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

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

Net Margin

20th percentile

-12%

Higher net margin than 20% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

35th percentile

-0.9%

Faster asset growth than 35% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

50th percentile

6.9%

Faster revenue growth than 50% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Up

$2,615,953

Up $347 (+0.0%) from 2023

Liabilities

Up

$1,275,364

Up $21,868 (+1.7%) from 2023

Net Assets

Down

$1,340,589

Down $21,521 (-1.6%) from 2023

Operations
Liabilities / Revenue97th percentileNet Margin20th percentile

Revenue

Up

$177,783

Up $18,117 (+11%) from 2023

Expenses

Up

$199,304

Up $21,652 (+12%) from 2023

Net Income

Down

-$21,521

Down $3,535 (-20%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth35th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2017: $3,227,818Liabilities 2017: $1,827,994Net Assets 2017: $1,399,8242017Assets 2018: $3,115,138Liabilities 2018: $1,702,480Net Assets 2018: $1,412,6582018Assets 2019: $2,841,131Liabilities 2019: $1,405,081Net Assets 2019: $1,436,0502019Assets 2020: $2,777,722Liabilities 2020: $1,338,807Net Assets 2020: $1,438,9152020Assets 2021: $2,721,894Liabilities 2021: $1,308,271Net Assets 2021: $1,413,6232021Assets 2022: $2,665,158Liabilities 2022: $1,285,062Net Assets 2022: $1,380,0962022Assets 2023: $2,615,606Liabilities 2023: $1,253,496Net Assets 2023: $1,362,1102023Assets 2024: $2,615,953Liabilities 2024: $1,275,364Net Assets 2024: $1,340,5892024

Highlighted filing

2024

Assets$2,615,953
Liabilities$1,275,364
Net Assets$1,340,589
Open 2024 Filing

Operations Trend

Revenue Growth50th percentile

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

$200K$100K$0-$100KRevenue 2017: $156,311Expenses 2017: $132,728Net Income 2017: $23,5832017Revenue 2018: $155,730Expenses 2018: $142,896Net Income 2018: $12,8342018Revenue 2019: $155,832Expenses 2019: $132,440Net Income 2019: $23,3922019Revenue 2020: $155,287Expenses 2020: $152,422Net Income 2020: $2,8652020Revenue 2021: $155,347Expenses 2021: $180,639Net Income 2021: -$25,2922021Revenue 2022: $155,521Expenses 2022: $189,048Net Income 2022: -$33,5272022Revenue 2023: $159,666Expenses 2023: $177,652Net Income 2023: -$17,9862023Revenue 2024: $177,783Expenses 2024: $199,304Net Income 2024: -$21,5212024

Highlighted filing

2024

Revenue$177,783
Expenses$199,304
Net Income-$21,521
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$2,615,953
Liabilities
$1,275,364
Net assets
$1,340,589
Revenue
$177,783
Expenses
$199,304
Net income
-$21,521
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.62$1.28$1.34$0.18$0.20$0.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.62$1.25$1.36$0.16$0.18$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.67$1.29$1.38$0.16$0.19$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.72$1.31$1.41$0.16$0.18$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.78$1.34$1.44$0.16$0.15$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.84$1.41$1.44$0.16$0.13$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.12$1.70$1.41$0.16$0.14$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.23$1.83$1.40$0.16$0.13$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 17, 2025
Return Version
2024v5.0
Gross Receipts
$177,783
Mission and Program Overview

Mission

To provide housing to individuals with development disabilities partially funded by US HUD, NYS OPWDD, and residents.

The mission of MRCS V, Inc. is to provide housing to individuals with developmental disabilities in two residences located in Greenlawn and Commack, NY.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,492,335$2,434,109▼ $58,226
Cash and Non-Interest-Bearing Accounts$66,392$98,792▲ $32,400
Accounts Receivable$12,297$26,914▲ $14,617
Prepaid Expenses and Deferred Charges$308$308→ $0
Total Assets$2,615,606$2,615,953▲ $347
Other Assets Total$44,274$55,830▲ $11,556
Liabilities
Other Liabilities$1,236,496$1,254,064▲ $17,568
Accounts Payable and Accrued Expenses$17,000$21,300▲ $4,300
Total Liabilities$1,253,496$1,275,364▲ $21,868
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,396,400$1,396,400→ $0
Net Assets Without Donor Restrictions$-34,290$-55,811▼ $21,521
Total Net Assets Fund Balance$1,362,110$1,340,589▼ $21,521
Total Liabilities and Net Assets / Fund Balance$2,615,606$2,615,953▲ $347

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,834,109$494,917$2,329,026
Land$600,000-$600,000
Equipment$0$26,106$26,106
Other Land Buildings$0$0$0
Leasehold Improvements$0$0$0
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Victor LaPomaPresident
Robert MolloyVice President
Thomas McCauleyDirector
Stanfort J PerryChief Executive Officer
Willard T DerrChief Financial Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$107,028
Investment Income
$3,878
Other Revenue
$66,877
Change in Net Assets
$-21,521

Audited Revenue Reconciliation

Revenue per Audited Statements
$177,783
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$177,783
Total Revenue per Form 990
$177,783
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$199,304
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
Depreciation Depletion$58,226--$58,226
Fees for Services Accounting-$28,925-$28,925
Occupancy$21,136--$21,136
Fees for Services Management-$8,784-$8,784
Insurance$4,949--$4,949
Other Expenses$225$0$0$225
Total Functional Expenses$161,595$37,709$0$199,304

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$199,304
Total Expenses per Audited Statements$199,304
Total Expenses per Form 990$199,304
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
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
Due to affiliate - acquisition of property$945,192
Due to affiliate$304,559
Security deposits held$4,313
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section A, Line 3

“Management services are provided by Citizens Options Unlimited, Inc.'s ("Citizens") management personnel, consistent with the requirements of the U.S Department of Housing and Urban Development Project Owner's/Management Agent Certification. Management services include, but are not limited to, executive leadership, corporate compliance, administrative support services, information technology, purchasing, accounts payable, accounting and financial reporting. The Board of Directors of Citizens has designated a Compensation Committee which reviews compensation of its officers and key employees, including but not limited to, those employees who provide management services. The Compensation Committee utilizes, and retains for its records, comparable industry data, employee tenure and skill evaluations, and financial condition of Citizens in establishing compensation policy.”

Form 990, Part VI, Section A, Line 6

“The sole member of MRCS V, Inc. is Citizens, which has the authority to elect new Board Members.”

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

“The sole member of MRCS V is Citizens, which has the authority to elect new Board Members.”

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

“Citizens Options Unlimited, Inc. may approve certain decisions of the MRCS V governing body.”

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

“The Form 990 is prepared by Citizens' Finance Department personnel and is reviewed by independent accountants. The Form 990 is provided to the Board of Director's prior to filing.”

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

“The organization monitors its conflict of interest policy. All officers, directors, and key employees, are required to confirm their compliance annually in writing. Any statements with disclosures are reviewed by the organization's Board of Directors.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Mrcs V Inc
EIN
46-2778089
Phone
5166261000
Address
189 Wheatley Road, Brookville, NY 11545

Signing Officer

Name
Victor LaPoma
Title
President
Phone
5166261000
Signed
2025-10-17

Organization Details

Principal Officer
Victor LaPoma
Formed
2013
Legal Domicile
Ny
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
3
Supplemental Narrative

Financial Statement Notes

Schedule D, Part X, Line 2

“MRCS V was incorporated in the state of New York and is exempt from federal and state income taxes under Section 501(c)(3) of the Internal Revenue Code (the Code). MRCS V has been determined by the Internal Revenue Service (IRS) not to be a "private foundation" within the meaning of Section 509(a) of the Code. There was no unrelated business income from an unrelated trade or business for 2024. Under U.S. GAAP, an organization must recognize the financial statement effects of a tax position taken for tax return purposes when it is more likely than not that the position will not be sustained upon examination by a taxing authority. MRCS V does not believe it has taken any material uncertain tax positions and, accordingly, it has not recorded any liability for unrecognized tax benefits. MRCS V has filed for and received income tax exemptions in the jurisdictions where it is required to do so. Additionally, MRCS V has filed December 31, 2024, there were no interest or penalties recorded or included in the statement of activities. MRCS V is subject to routine audits by a taxing authority. As of December 31, 2024, MRCS V was not subject to any examination by a taxing authority.”

Raw XML AppendixShowing 400 of 521 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/Form990PartVIISectionAGrp/TitleTxt4Director
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IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0159666
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-21521
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0107028
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Citizens Options Unlimited, Inc. ("Citizens"), the sole member corporation of MRCS V, paid for a portion of property acquisitions on behalf of MRCS V. Citizens is being reimbursed for its funding of the property acquisitions by New York State Office for People with Developmental disabilities ("OPWDD") over a number of years. Citizens forgives a portion of the debt due from MRCS V as it receives reimbursement from New York State OPWDD and MRCS V records a forgiveness of debt accordingly.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part III, Line 12
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt03878
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt03654
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01065
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt042
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0202
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt08841
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0107028
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt089135
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt087579
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt088428
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt088208
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0460378
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt03878
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt03654
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01065
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt042
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0202
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt08841
IRS990ScheduleA/InvestmentIncomeCYPct00.01100
IRS990ScheduleA/InvestmentIncomePYPct00.00668
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt066877
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt066877
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt066877
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt066877
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt066877
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0334385
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.57289
IRS990ScheduleA/PublicSupportPY509Pct00.56553
IRS990ScheduleA/PublicSupportTotal509Amt0460378
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0107028
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt089135
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt087579
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt088428
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt088208
IRS990ScheduleA/Total509Grp/TotalAmt0460378
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0177783
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0159666
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0155521
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0155347
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0155287
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0803604
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01834109
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0494917
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02329026
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt00
IRS990ScheduleD/DonatedServicesUseFcltsAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt026106
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt026106
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0199304
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt00
IRS990ScheduleD/InvestmentExpensesNotIncldAmt00
IRS990ScheduleD/LandGrp/BookValueAmt0600000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0600000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LossesReportedAmt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt00
IRS990ScheduleD/OtherExpensesIncludedAmt00
IRS990ScheduleD/OtherExpensesNotIncludedAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0304559
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1945192
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt24313
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to affiliate
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Due to affiliate - acquisition of property
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Security deposits held
IRS990ScheduleD/OtherRevenueAmt00
IRS990ScheduleD/OtherRevenuesNotIncludedAmt00
IRS990ScheduleD/PriorYearAdjustmentsAmt00
IRS990ScheduleD/RecoveriesPriorYearGrantsAmt00
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0177783
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MRCS V was incorporated in the state of New York and is exempt from federal and state income taxes under Section 501(c)(3) of the Internal Revenue Code (the Code). MRCS V has been determined by the Internal Revenue Service (IRS) not to be a "private foundation" within the meaning of Section 509(a) of the Code. There was no unrelated business income from an unrelated trade or business for 2024. Under U.S. GAAP, an organization must recognize the financial statement effects of a tax position taken for tax return purposes when it is more likely than not that the position will not be sustained upon examination by a taxing authority. MRCS V does not believe it has taken any material uncertain tax positions and, accordingly, it has not recorded any liability for unrecognized tax benefits. MRCS V has filed for and received income tax exemptions in the jurisdictions where it is required to do so. Additionally, MRCS V has filed December 31, 2024, there were no interest or penalties recorded or included in the statement of activities. MRCS V is subject to routine audits by a taxing authority. As of December 31, 2024, MRCS V was not subject to any examination by a taxing authority.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part X, Line 2
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02434109
IRS990ScheduleD/TotalExpensesPerForm990Amt0199304
IRS990ScheduleD/TotalLiabilityAmt01254064
IRS990ScheduleD/TotalRevenuePerForm990Amt0177783
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0177783
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0199304
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0602061
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1428297
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt0164924
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt110024
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt014836
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt131418
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt047091
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt135374
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Stanfort J Perry
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1Willard T Derr
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Chief Executive Officer
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1Chief Financial Officer
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0828912
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1505113
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0A board designated Compensation Committee reviews and sets compensation of the officers utilizing, and retaining for its records, comparable industry data, employee tenure and skill evaluations, and financial condition of the organization. The compensation committee review is conducted and reported annually. The process includes the contemporaneous documentation and record-keeping of the deliberations and decisions regarding the compensation arrangement.
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt1The Chief Executive Officer received a contribution of $155,255 to a 457(f) retirement plan in year 2024. This contribution is included in Part II, Line 1(ii), column C (ii). From inception, the plan was approved by an independent consultant who opined that the plan was consistent with competitive norms.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule J, Part I, Line 3
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule J, Part I, Line 4
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd01
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Management services are provided by Citizens Options Unlimited, Inc.'s ("Citizens") management personnel, consistent with the requirements of the U.S Department of Housing and Urban Development Project Owner's/Management Agent Certification. Management services include, but are not limited to, executive leadership, corporate compliance, administrative support services, information technology, purchasing, accounts payable, accounting and financial reporting. The Board of Directors of Citizens has designated a Compensation Committee which reviews compensation of its officers and key employees, including but not limited to, those employees who provide management services. The Compensation Committee utilizes, and retains for its records, comparable industry data, employee tenure and skill evaluations, and financial condition of Citizens in establishing compensation policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The sole member of MRCS V, Inc. is Citizens, which has the authority to elect new Board Members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The sole member of MRCS V is Citizens, which has the authority to elect new Board Members.

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