Liabilities / Assets
23rd percentile
Higher debt load relative to assets than 23% of similar nonprofits.
Saint Mary'S Housing Corporation
EIN 51-0210514 • 501(c)4 • Bethesda, MD
Profile
To acquire and maintain affordable housing for low- and moderate-income senior citizens.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.01x
Liabilities / Revenue
33rd percentile
Higher debt load relative to revenue than 33% of similar nonprofits.
Net Margin
77th percentile
Higher net margin than 77% of similar nonprofits.
Top Officer Pay
36th percentile
Higher top officer pay than 36% of similar nonprofits.
Top officer pay equals 2.1% of source-year revenue.
Asset Growth
69th percentile
Faster asset growth than 69% of similar nonprofits.
Revenue Growth
16th percentile
Faster revenue growth than 16% of similar nonprofits.
Balance Sheet
Assets
Up$61,499,327
Up $5,697,835 (+10%) from 2023
Liabilities
Down$339,480
Down $44,512 (-12%) from 2023
Net Assets
Up$61,159,847
Up $5,742,347 (+10%) from 2023
Revenue
Down$7,563,355
Down $1,389,648 (-16%) from 2023
Expenses
Up$5,178,423
Up $841,428 (+19%) from 2023
Net Income
Down$2,384,932
Down $2,231,076 (-48%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $61,499,327
- Liabilities
- $339,480
- Net assets
- $61,159,847
- Revenue
- $7,563,355
- Expenses
- $5,178,423
- Net income
- $2,384,932
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- May 1, 2025
- Return Version
- 2024v5.1
- Gross Receipts
- $11,559,976
Mission and Program Overview
Mission
To promote, acquire, develop, construct, own and/or operate multi-family rental housing projects in the commonwealth of virginia primarily for the benefit of low and moderate income elderly and/or disabled persons "qualifying properties," to provide and/or fund provision of rental assistance and services to residents of "qualifying properties; and to enter into agreements with owners of "qualifying properties" in which the corporation owns interests, either directly or through affiliates, to loan funds, guarantee obligations and take all other actions necessary or desirable to facilitate and support the promotion, acquisition, development, construction, ownership and/or operation of such "qualifying properties."
Affordable housing and services for low and moderate-income senior citizens.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments Program Related | $26,135,938 | $32,965,635 | ▲ $6,829,697 |
| Land, Buildings, and Equipment, Net | $17,735,357 | $17,543,621 | ▼ $191,736 |
| Cash and Non-Interest-Bearing Accounts | $10,319,948 | $8,153,052 | ▼ $2,166,896 |
| Savings and Temporary Cash Investments | - | $675,000 | - |
| Prepaid Expenses and Deferred Charges | $195,944 | $185,251 | ▼ $10,693 |
| Accounts Receivable | $24,394 | $180,167 | ▲ $155,773 |
| Total Assets | $55,801,492 | $61,499,327 | ▲ $5,697,835 |
| Other Assets Total | $1,389,911 | $1,796,601 | ▲ $406,690 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $214,119 | $218,827 | ▲ $4,708 |
| Escrow Account Liability | $107,210 | $102,124 | ▼ $5,086 |
| Other Liabilities | $44,660 | $0 | ▼ $44,660 |
| Deferred Revenue | $18,003 | $18,529 | ▲ $526 |
| Total Liabilities | $383,992 | $339,480 | ▼ $44,512 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $55,417,500 | $61,159,847 | ▲ $5,742,347 |
| Total Net Assets Fund Balance | $55,417,500 | $61,159,847 | ▲ $5,742,347 |
| Total Liabilities and Net Assets / Fund Balance | $55,801,492 | $61,499,327 | ▲ $5,697,835 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $5,407,762 | $11,708,423 | $17,116,185 |
| Leasehold Improvements | $6,649,946 | $35,219 | $6,685,165 |
| Land | $4,949,830 | - | $4,949,830 |
| Other Land Buildings | $531,308 | $292,385 | $823,693 |
| Equipment | $4,775 | $29,752 | $34,527 |
| Investment Program Related Org | $17,353,312 | - | - |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Kevin White | President |
| Michael Font | Vice President |
| Father Richard Guest | Director |
| Scott Kline | Director |
| John Spencer | Executive Director |
| Charles Wilson | Secretary / Treasurer |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Securitas Security Svc USA INC | Security Guard Services | 6030 HOLLYWOOD BLVD STE, Hollywood, FL 33024 | $173,942 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $7,393,487
- Investment Income
- $127,591
- Other Revenue
- $42,277
- Change in Net Assets
- $2,384,932
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $8,682,533
- Revenue Not Reported on Financial Statements
- $-1,119,178
- Revenue Not Reported on Form 990
- $3,357,415
- Other Revenue Adjustments
- $-1,119,178
- Total Revenue per Audited Statements
- $12,039,948
- Total Revenue per Form 990
- $7,563,355
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $3,253,240 |
| Salaries, Compensation, and Employee Benefits | $1,175,183 |
| Grants and Similar Amounts Paid | $750,000 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Occupancy | $1,690,129 | - | - | $1,690,129 |
| Other Salaries and Wages | $952,414 | - | - | $952,414 |
| Depreciation Depletion | $797,300 | - | - | $797,300 |
| Grants to Domestic Orgs | $750,000 | - | - | $750,000 |
| Fees for Services Management | - | $345,535 | - | $345,535 |
| Office Expenses | $137,187 | - | - | $137,187 |
| Payroll Taxes | $133,101 | - | - | $133,101 |
| All Other Expenses | $96,214 | - | - | $96,214 |
| Other Employee Benefits | $89,668 | - | - | $89,668 |
| Other Expenses | $28,268 | - | - | $28,268 |
| Fees for Services Accounting | - | $27,897 | - | $27,897 |
| Fees for Services Other | - | $6,502 | - | $6,502 |
| Advertising | $5,088 | - | - | $5,088 |
| Fees for Services Legal | $3,708 | - | - | $3,708 |
| Conferences and Meetings | $323 | - | - | $323 |
| Total Functional Expenses | $4,798,489 | $379,934 | $0 | $5,178,423 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $6,297,601 |
| Expenses per Audited Statements | $5,178,423 |
| Total Expenses per Form 990 | $5,178,423 |
| Expenses Not Reported on Form 990 | $1,119,178 |
| Expenses Not Reported on Financial Statements | $0 |
International Activity
Grant and Assistance Recipients
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| SAINT MARY'S COMMUNITIES INC | Bethesda, MD | 501(c)(3) | General Support | $750,000 |
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
- Subject to proxy tax
- No
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- 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
- Yes
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- Yes
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 4
“Bylaws were changed to reflect that saint mary's communities, inc., (smci) an affilaite and 501c(3) nonprofit, is now the parent organization. As such all board members of smci are smhc board members.”
Form 990, Part VI, Section B, Line 11B
“The draft tax return is sent to the board of directors for review. The board reviews the tax return and resolves any questions. The board sends approval to the tax preparer to finalize the return with the internal revenue service.”
Form 990, Part VI, Section B, Line 12C
“The organization's conflicts of interest policy require each director and/or officer to annually disclose his/her knowledge and understanding of the policy which includes the duty of the director and/or officer to disclose to the board of directors any actual or potential conflicts of interest. The board of directors (excluding any member which is party to the conflict) is responsible for reviewing the potential conflict and making the determination if an actual conflict of interest exists. The board of directors will review all the facts and circumstances of the actual or potential conflict to determine if a more advantageous transaction or arrangement is/was reasonably possible and if not, determine that the arrangement is in the best interest of the organization, for its own benefit and is fair and reasonable. Upon knowledge that a conflict was not properly disclosed to the board of directors, appropriate corrective and disciplinary actions shall be taken. Individuals party to any conflicts of interest shall be precluded from voting on any matters associated with the arrangement or transaction involving such conflict.”
Form 990, Part VI, Section B, Line 15A
“Review of industry salary surveys and review of 990s of peer organizations.”
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
- SAINT MARY'S HOUSING CORPORATION
- EIN
- 51-0210514
- Phone
- 3019418040
- Address
- 5101 RIVER ROAD 101, BETHESDA, MD 20816
Signing Officer
- Name
- John Spencer
- Title
- Executive Director
- Phone
- 3019418040
- Signed
- 2025-05-01
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Kevin White
- Formed
- 1976
- Legal Domicile
- Va
- Voting Board Members
- 5
- Independent Board Members
- 5
- Employees
- 0
- Volunteers
- 5
Preparer
- Firm
- Cohnreznick Advisory LLC
- Address
- 7501 WISCONSIN AVENUE SUITE 400E, BETHESDA, MD 20814
- Preparer
- Zachary Segal
- Phone
- 3016529100
Supplemental Narrative
Additional Explanations
FORM 990, PART IX, LINE 11A MANAGEMENT EXPENSE:
“The corporation is obligated under the terms of a property management agreement with quantum real estate management, llc, an unrelated party. The property management fee is based on 5.5% of residential income collected from evergreen house apartments and is based on 4.5% of residential income collected from wingler west apartments. Property management fees incurred for the year ended december 31, 2024, were $345,535.”
Financial Statement Notes
PART IV, LINE 2B:
“The amounts of $102,124 and $107,210 as of december 31, 2024 and 2023. Respectively, represent escrow account of tenant security held in trust. Tenant security deposits are held in a federally insured bank per virginia rent escrow law.”
PART X, LINE 2:
“The corporation is exempt from income taxes under section 501(c)(4) of the internal revenue code, except for unrelated business income as defined by the code. The corporation did not have any unrelated business income for the years ended december 31, 2024 and 2023. Due to its taxexempt status, the corporation is not subject to income taxes. The corporation is required to file and does file tax returns with the irs and other taxing authorities. Management has analyzed the tax positions taken by the corporation and has concluded that, as of december 31, 2024 and 2023, there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the consolidated financial statements. Accordingly, these consolidated financial statements do not reflect a provision for income taxes and the corporation has no other tax positions which must be considered for disclosure. Income tax returns filed by the corporation are subject to examination by the irs for a period of three years. While no income tax returns are currently being examined by the irs, tax years since 2021 remain open. Wingler is a wholly owned limited liability company and is a disregarded entity for income tax purposes and does not file an income tax return. No provision or benefit for income taxes for wingler has been included in these consolidated financial statements since taxable income or loss will pass through to, and will be reportable by the sole member, the corporation.”
PART XI, LINE 4B - OTHER ADJUSTMENTS:
“Expense reclassed as revenue -1,119,178.”
PART XII, LINE 2D - OTHER ADJUSTMENTS:
“Expense reclassed as revenue 1,119,178.”
Raw XML AppendixShowing 400 of 535 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/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 17735357 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 17543621 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 29609400 |
| IRS990/LegalDomicileStateCd | 0 | VA |
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| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 3993404 |
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| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
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| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 42277 |
| IRS990/MissionDesc | 0 | TO ACQUIRE AND MAINTAIN AFFORDABLE HOUSING FOR LOW- AND MODERATE-INCOME SENIOR CITIZENS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 61159847 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | -1122395 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -1122395 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 3357415 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 55417500 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 61159847 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 1690129 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 1690129 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 137187 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 137187 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1389911 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1796601 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 89668 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 89668 |
| IRS990/OtherExpensesGrp/Desc | 0 | TRANSACTION COSTS, FESS |
| IRS990/OtherExpensesGrp/Desc | 1 | BAD DEBTS EXPENSES |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 115089 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 28268 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 115089 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 28268 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 44660 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/OtherRevenueTotalAmt | 0 | 42277 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 952414 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 952414 |
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| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 133101 |
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| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 185251 |
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| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 531110 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 531110 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 531110 |
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| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TENANT ASSISTANCE PAYMENTS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | PROGRAM SERVICES RENTS |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | INTEREST INCOME-NOTE RECEIVABLE |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | LAUNDRY AND VENDING |
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| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 218899 |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 2888675 |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 22338 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | WINGLER WEST, LLC, A WHOLLY-OWNED SUBSIDIARY LIMITED LIABILITY COMPANY, OWNS AND OPERATES WINGLER WEST APARTMENTS, 132 RENTAL APARTMENTS FOR LOW- AND MODERATE-INCOME PERSONS IN ASHBURN, VIRGINIA. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 1516942 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 1869391 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | PROVIDE DEVELOPMENT FUNDING TO AFFILIATED ENTITIES TO ACQUIRE, CONSTRUCT, RENOVATE, AND/OR MAINTAIN AFFORDABLE RENTAL HOUSING FOR LOW- AND MODERATE-INCOME SENIOR CITIZENS |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 750000 |
| IRS990/ProgSrvcAccomActy3Grp/GrantAmt | 0 | 750000 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 1770912 |
| IRS990/PYOtherExpensesAmt | 0 | 3095619 |
| IRS990/PYOtherRevenueAmt | 0 | 24999 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 7157092 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 4616008 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1241376 |
| IRS990/PYTotalExpensesAmt | 0 | 4336995 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 8953003 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 2384932 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 1 |
| IRS990/RevenueAmt | 0 | 5566373 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 675000 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
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| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 11708423 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 17116185 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 4775 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 29752 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 34527 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 1119178 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 5178423 |
| IRS990ScheduleD/ExplanationProvidedInd | 0 | X |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InclEscrowCustodialAcctLiabInd | 0 | 1 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 0 | 2901783 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 1 | 312000 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 2 | 4237840 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 3 | 591142 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 4 | -5148556 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 5 | 11474785 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 6 | 500000 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 7 | 743329 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 8 | 17353312 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 0 | NOTES RECEIVABLE -MADONNA HOUSE AT BELMONT LP |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 1 | ADVANCE TO MADONNA HOUSE AT BELMONT LP |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 2 | NOTES RECEIVABLE -WINGLER HOUSE LLC |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 3 | DUE FROM ST. MARY HOUSING DEVELOPMENT CORP |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 4 | ALLOWANCE FOR DOUBTFUL ACCT |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 5 | INVESTMENT FUNDS |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 6 | ADVANCE TO SMHDC MADONNA HOUSE LLC |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 7 | ADVANCE TO SAINT MARY'S HOUSING DEVELOPMENT CORP |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 8 | SPECIAL SAVING ACCOUNT |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd | 0 | C |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd | 1 | C |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd | 2 | C |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd | 3 | C |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd | 4 | C |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd | 5 | C |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd | 6 | C |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd | 7 | C |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd | 8 | C |
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| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 4949830 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 6649946 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 35219 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 6685165 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 3357415 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 1119178 |
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| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 292385 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 823693 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | -1119178 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 3357415 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | -1119178 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 8682533 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE AMOUNTS OF $102,124 AND $107,210 AS OF DECEMBER 31, 2024 AND 2023. RESPECTIVELY, REPRESENT ESCROW ACCOUNT OF TENANT SECURITY HELD IN TRUST. TENANT SECURITY DEPOSITS ARE HELD IN A FEDERALLY INSURED BANK PER VIRGINIA RENT ESCROW LAW. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | THE CORPORATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE, EXCEPT FOR UNRELATED BUSINESS INCOME AS DEFINED BY THE CODE. THE CORPORATION DID NOT HAVE ANY UNRELATED BUSINESS INCOME FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023. DUE TO ITS TAXEXEMPT STATUS, THE CORPORATION IS NOT SUBJECT TO INCOME TAXES. THE CORPORATION IS REQUIRED TO FILE AND DOES FILE TAX RETURNS WITH THE IRS AND OTHER TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE CORPORATION AND HAS CONCLUDED THAT, AS OF DECEMBER 31, 2024 AND 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. ACCORDINGLY, THESE CONSOLIDATED FINANCIAL STATEMENTS DO NOT REFLECT A PROVISION FOR INCOME TAXES AND THE CORPORATION HAS NO OTHER TAX POSITIONS WHICH MUST BE CONSIDERED FOR DISCLOSURE. INCOME TAX RETURNS FILED BY THE CORPORATION ARE SUBJECT TO EXAMINATION BY THE IRS FOR A PERIOD OF THREE YEARS. WHILE NO INCOME TAX RETURNS ARE CURRENTLY BEING EXAMINED BY THE IRS, TAX YEARS SINCE 2021 REMAIN OPEN. WINGLER IS A WHOLLY OWNED LIMITED LIABILITY COMPANY AND IS A DISREGARDED ENTITY FOR INCOME TAX PURPOSES AND DOES NOT FILE AN INCOME TAX RETURN. NO PROVISION OR BENEFIT FOR INCOME TAXES FOR WINGLER HAS BEEN INCLUDED IN THESE CONSOLIDATED FINANCIAL STATEMENTS SINCE TAXABLE INCOME OR LOSS WILL PASS THROUGH TO, AND WILL BE REPORTABLE BY THE SOLE MEMBER, THE CORPORATION. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | EXPENSE RECLASSED AS REVENUE -1,119,178. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 3 | EXPENSE RECLASSED AS REVENUE 1,119,178. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART IV, LINE 2B: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XI, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
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| IRS990ScheduleD/TotalBookValueProgramRltdAmt | 0 | 32965635 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 5178423 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 7563355 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 12039948 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 6297601 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 1 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 750000 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501(C)(3) |
| IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt | 0 | 0 |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | GENERAL SUPPORT |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | SAINT MARY'S COMMUNITIES INC |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 510210514 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 5101 RIVER ROAD |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | BETHESDA |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | MD |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 20816 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | SAINT MARY'S COMMUNITIES, INC. IS THE PARENT ORGANIZATION OF SHMC AND THE MISSION OF SHMC IS SUPPORTED THROUGH THEIR PROGRAMS. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 2: |
| IRS990ScheduleI/Total501c3OrgCnt | 0 | 1 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 0 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompensationCommitteeInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/Form990OfOtherOrganizationsInd | 0 | X |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 28960 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 130800 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | JOHN SPENCER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | EXECUTIVE DIRECTOR |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 159760 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | BYLAWS WERE CHANGED TO REFLECT THAT SAINT MARY'S COMMUNITIES, INC., (SMCI) AN AFFILAITE AND 501C(3) NONPROFIT, IS NOW THE PARENT ORGANIZATION. AS SUCH ALL BOARD MEMBERS OF SMCI ARE SMHC BOARD MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE DRAFT TAX RETURN IS SENT TO THE BOARD OF DIRECTORS FOR REVIEW. THE BOARD REVIEWS THE TAX RETURN AND RESOLVES ANY QUESTIONS. THE BOARD SENDS APPROVAL TO THE TAX PREPARER TO FINALIZE THE RETURN WITH THE INTERNAL REVENUE SERVICE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ORGANIZATION'S CONFLICTS OF INTEREST POLICY REQUIRE EACH DIRECTOR AND/OR OFFICER TO ANNUALLY DISCLOSE HIS/HER KNOWLEDGE AND UNDERSTANDING OF THE POLICY WHICH INCLUDES THE DUTY OF THE DIRECTOR AND/OR OFFICER TO DISCLOSE TO THE BOARD OF DIRECTORS ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. THE BOARD OF DIRECTORS (EXCLUDING ANY MEMBER WHICH IS PARTY TO THE CONFLICT) IS RESPONSIBLE FOR REVIEWING THE POTENTIAL CONFLICT AND MAKING THE DETERMINATION IF AN ACTUAL CONFLICT OF INTEREST EXISTS. THE BOARD OF DIRECTORS WILL REVIEW ALL THE FACTS AND CIRCUMSTANCES OF THE ACTUAL OR POTENTIAL CONFLICT TO DETERMINE IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS/WAS REASONABLY POSSIBLE AND IF NOT, DETERMINE THAT THE ARRANGEMENT IS IN THE BEST INTEREST OF THE ORGANIZATION, FOR ITS OWN BENEFIT AND IS FAIR AND REASONABLE. UPON KNOWLEDGE THAT A CONFLICT WAS NOT PROPERLY DISCLOSED TO THE BOARD OF DIRECTORS, APPROPRIATE CORRECTIVE AND DISCIPLINARY ACTIONS SHALL BE TAKEN. INDIVIDUALS PARTY TO ANY CONFLICTS OF INTEREST SHALL BE PRECLUDED FROM VOTING ON ANY MATTERS ASSOCIATED WITH THE ARRANGEMENT OR TRANSACTION INVOLVING SUCH CONFLICT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | REVIEW OF INDUSTRY SALARY SURVEYS AND REVIEW OF 990S OF PEER ORGANIZATIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE CORPORATION IS OBLIGATED UNDER THE TERMS OF A PROPERTY MANAGEMENT AGREEMENT WITH QUANTUM REAL ESTATE MANAGEMENT, LLC, AN UNRELATED PARTY. THE PROPERTY MANAGEMENT FEE IS BASED ON 5.5% OF RESIDENTIAL INCOME COLLECTED FROM EVERGREEN HOUSE APARTMENTS AND IS BASED ON 4.5% OF RESIDENTIAL INCOME COLLECTED FROM WINGLER WEST APARTMENTS. PROPERTY MANAGEMENT FEES INCURRED FOR THE YEAR ENDED DECEMBER 31, 2024, WERE $345,535. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 4 |
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