Civic Intelligence

A&I Housing Inc

EIN 51-0315500 • 501(c)3 • Wilmington, DE

Profile

To provide housing and shelter

2400 West 4th StreetWilmington, DE 19805

n/A

Siviq Scores

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

Liabilities / Assets

93rd percentile

1.01x

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

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

96th percentile

1.69x

Higher debt load relative to revenue than 96% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

72nd percentile

18%

Higher net margin than 72% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

44th percentile

-5.8%

Faster asset growth than 44% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

57th percentile

3.7%

Faster revenue growth than 57% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$384,136

Down $23,531 (-5.8%) from 2023

Liabilities

Down

$386,504

Down $62,129 (-14%) from 2023

Net Assets

Up

-$2,368

Up $38,598 (+94%) from 2023

Revenue

Up

$228,413

Up $8,100 (+3.7%) from 2023

Expenses

Down

$187,169

Down $7,510 (-3.9%) from 2023

Net Income

Up

$41,244

Up $15,610 (+61%) from 2023

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0-$200KAssets 2011: $563,224Liabilities 2011: $640,603Net Assets 2011: -$77,3792011Assets 2012: $547,224Liabilities 2012: $632,472Net Assets 2012: -$85,2482012Assets 2013: $551,720Liabilities 2013: $618,204Net Assets 2013: -$66,4842013Assets 2014: $533,833Liabilities 2014: $596,681Net Assets 2014: -$62,8482014Assets 2015: $524,252Liabilities 2015: $584,707Net Assets 2015: -$60,4552015Assets 2016: $504,483Liabilities 2016: $565,916Net Assets 2016: -$61,4332016Assets 2017: $494,597Liabilities 2017: $554,790Net Assets 2017: -$60,1932017Assets 2018: $457,177Liabilities 2018: $535,927Net Assets 2018: -$78,7502018Assets 2019: $442,123Liabilities 2019: $512,568Net Assets 2019: -$70,4452019Assets 2020: $422,767Liabilities 2020: $488,492Net Assets 2020: -$65,7252020Assets 2021: $413,991Liabilities 2021: $479,477Net Assets 2021: -$65,4862021Assets 2022: $399,373Liabilities 2022: $465,973Net Assets 2022: -$66,6002022Assets 2023: $407,667Liabilities 2023: $448,633Net Assets 2023: -$40,9662023Assets 2024: $384,136Liabilities 2024: $386,504Net Assets 2024: -$2,3682024

Highlighted filing

2024

Assets$384,136
Liabilities$386,504
Net Assets-$2,368

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $182,454Expenses 2011: $198,236Net Income 2011: -$15,7822011Revenue 2012: $185,781Expenses 2012: $193,650Net Income 2012: -$7,8692012Revenue 2013: $187,501Expenses 2013: $179,737Net Income 2013: $7,7642013Revenue 2014: $192,706Expenses 2014: $189,070Net Income 2014: $3,6362014Revenue 2015: $189,735Expenses 2015: $187,342Net Income 2015: $2,3932015Revenue 2016: $189,019Expenses 2016: $189,997Net Income 2016: -$9782016Revenue 2017: $199,467Expenses 2017: $198,227Net Income 2017: $1,2402017Revenue 2018: $192,030Expenses 2018: $210,587Net Income 2018: -$18,5572018Revenue 2019: $205,045Expenses 2019: $196,659Net Income 2019: $8,3862019Revenue 2020: $198,994Expenses 2020: $194,274Net Income 2020: $4,7202020Revenue 2021: $193,720Expenses 2021: $193,481Net Income 2021: $2392021Revenue 2022: $204,473Expenses 2022: $205,587Net Income 2022: -$1,1142022Revenue 2023: $220,313Expenses 2023: $194,679Net Income 2023: $25,6342023Revenue 2024: $228,413Expenses 2024: $187,169Net Income 2024: $41,2442024

Highlighted filing

2024

Revenue$228,413
Expenses$187,169
Net Income$41,244

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.84$3.87$0.02$2.28$1.87$0.41
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.08$4.49$0.41$2.20$1.95$0.26
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.99$4.66$0.67$2.04$2.06$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.14$4.79$0.65$1.94$1.93$0.00
2020Summary only. Only limited summary data is available for this year.$4.23$4.88$0.66$1.99$1.94$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.42$5.13$0.70$2.05$1.97$0.08
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.57$5.36$0.79$1.92$2.11$0.19
2017Summary only. Only limited summary data is available for this year.$4.95$5.55$0.60$1.99$1.98$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.04$5.66$0.61$1.89$1.90$0.01
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.24$5.85$0.60$1.90$1.87$0.02
2014Summary only. Only limited summary data is available for this year.$5.34$5.97$0.63$1.93$1.89$0.04
2013Detailed filing. Detailed filing data is available for this year.$5.52$6.18$0.66$1.88$1.80$0.08
2012Summary only. Only limited summary data is available for this year.$5.47$6.32$0.85$1.86$1.94$0.08
2011Summary only. Only limited summary data is available for this year.$5.63$6.41$0.77$1.82$1.98$0.16
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 3, 2025
Return Version
2024v5.0
Gross Receipts
$228,413
Mission and Program Overview

Mission

To provide safe, affordable housing to those in our community who are living with mental illness.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$272,611$251,008▼ $21,603
Investments Program Related$101,014$110,375▲ $9,361
Cash and Non-Interest-Bearing Accounts$9,747$11,201▲ $1,454
Accounts Receivable$18,904$6,496▼ $12,408
Total Assets$407,667$384,136▼ $23,531
Other Assets Total$5,391$5,056▼ $335
Liabilities
Mortgage Notes Payable Secured by Investment Property$342,705$305,703▼ $37,002
Accounts Payable and Accrued Expenses$84,066$57,172▼ $26,894
Other Liabilities$13,886$13,827▼ $59
Deferred Revenue$7,976$9,802▲ $1,826
Total Liabilities$448,633$386,504▼ $62,129
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-40,966$-2,368▲ $38,598
Total Net Assets Fund Balance$-40,966$-2,368▲ $38,598
Total Liabilities and Net Assets / Fund Balance$407,667$384,136▼ $23,531

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$173,084$979,345$1,152,429
Land$77,924-$77,924
Investment Program Related Org$6,020--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Edward McnallyPresident/se
Burley MeltonBoard Member
Harold BozemanBoard Member
Lisa DeleonardoBoard Member
Sarah GalbraithBoard Member
Ruth Marie WenzelCEO
Merton BriggsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$165,833
Program Service Revenue
$61,754
Investment Income
$826
Other Revenue
$0
Change in Net Assets
$41,244

Audited Revenue Reconciliation

Revenue per Audited Statements
$228,413
Total Revenue per Audited Statements
$228,413
Total Revenue per Form 990
$228,413
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$178,109
Salaries, Compensation, and Employee Benefits$9,060
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$72,095--$72,095
Depreciation Depletion$33,288--$33,288
Interest$27,027--$27,027
Fees for Services Management$17,479--$17,479
Fees for Services Accounting-$15,200-$15,200
Insurance$7,625--$7,625
Other Salaries and Wages$7,010--$7,010
Office Expenses$3,811--$3,811
Other Employee Benefits$1,653--$1,653
Travel$1,488--$1,488
Payroll Taxes$397--$397
Fees for Services Legal$59--$59
Advertising$37--$37
Total Functional Expenses$171,969$15,200$0$187,169

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$187,169
Total Expenses per Audited Statements$187,169
Total Expenses per Form 990$187,169
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$6,650
Tenant Security Deposits$5,043
Accrued Interest$2,134
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The form 990 is reviewed by the executive director and the treasurer in draft form. Once comments and questions have been addressed, the final draft of the form 990 is provided to the board of trustees for review prior to filing.

Form 990, Page 6, Part VI, Line 15A

The board approves all executive compensaton; currently the organization has no direct employees.

Form 990, Page 6, Part VI, Line 15B

To board approves all other compensation; currently the organization has no direct employees.

Form 990, Page 6, Part VI, Line 18

The project's form 990 is also available on the guidestar website for inspection.

Form 990, Page 6, Part VI, Line 19

These documents and others are available at the property manager's corporate offices.

Filing and Contact Details

Filer

Filer Name
A & I Housing Inc
EIN
51-0315500
Phone
3024270787
Address
2400 WEST 4TH STREET, WILMINGTON, DE 19805

Signing Officer

Name
Ruth Marie Wenzel
Title
CEO
Phone
3024270787
Signed
2025-09-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Edward Mcnally
Formed
1989
Legal Domicile
De
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
6

Preparer

Firm
Lank Johnson & Tull Cpas
Address
521 N MARKET ST EXT, SEAFORD, DE 19973
Preparer
Richard L Tull CPA
Phone
3026299543
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

CECL ASU ADOPTION -2,646

Financial Statement Notes

Schedule D, Page 3, Part X

The financial accounting standards board on statements pertaining to the accounting for uncertainty in income taxes recognized in the financial statements prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. The federal returns of the project for the three prior years are subject to examination by the irs, generally for three years after they are filed. The tax positions taken by the project during these years are based on clear and unambiguous tax law; management has a high level of confidence in the technical merits of the positions taken.

Raw XML Appendix396 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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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0144143
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0691873
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt088
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt019
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0152
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01622
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt061754
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt094721
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt080331
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt060913
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt054699
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IRS990ScheduleA/PublicSupportPY509Pct00.99890
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IRS990ScheduleA/Total509Grp/TotalAmt01044291
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0228413
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0220313
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0204473
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0193720
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0198994
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0979345
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01152429
IRS990ScheduleD/ExpensesSubtotalAmt0187169
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IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt16020
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0REPLACEMENT RESERVE
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc1RESIDUAL RECEIPTS RESERVE
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IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd1F
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt077924
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt15043
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt22134
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AFFILIATE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1TENANT SECURITY DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCRUED INTEREST
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FINANCIAL ACCOUNTING STANDARDS BOARD ON STATEMENTS PERTAINING TO THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE FINANCIAL STATEMENTS PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE FEDERAL RETURNS OF THE PROJECT FOR THE THREE PRIOR YEARS ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. THE TAX POSITIONS TAKEN BY THE PROJECT DURING THESE YEARS ARE BASED ON CLEAR AND UNAMBIGUOUS TAX LAW; MANAGEMENT HAS A HIGH LEVEL OF CONFIDENCE IN THE TECHNICAL MERITS OF THE POSITIONS TAKEN.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotalBookValueProgramRltdAmt0110375
IRS990ScheduleD/TotalExpensesPerForm990Amt0187169
IRS990ScheduleD/TotalLiabilityAmt013827
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THE TREASURER IN DRAFT FORM. ONCE COMMENTS AND QUESTIONS HAVE BEEN ADDRESSED, THE FINAL DRAFT OF THE FORM 990 IS PROVIDED TO THE BOARD OF TRUSTEES FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD APPROVES ALL EXECUTIVE COMPENSATON; CURRENTLY THE ORGANIZATION HAS NO DIRECT EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TO BOARD APPROVES ALL OTHER COMPENSATION; CURRENTLY THE ORGANIZATION HAS NO DIRECT EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PROJECT'S FORM 990 IS ALSO AVAILABLE ON THE GUIDESTAR WEBSITE FOR INSPECTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THESE DOCUMENTS AND OTHERS ARE AVAILABLE AT THE PROPERTY MANAGER'S CORPORATE OFFICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CECL ASU ADOPTION -2,646
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalProgramServiceExpensesAmt0171969
IRS990/TotalProgramServiceRevenueAmt061754
IRS990/TotalRevenueGrp/ExclusionAmt0826
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0228413
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IRS990/TravelGrp/TotalAmt01488
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IRS990/USAddress/AddressLine1Txt0106 MARCELLA RD
IRS990/USAddress/CityNm0WILMINGTON
IRS990/USAddress/StateAbbreviationCd0DE
IRS990/USAddress/ZIPCd0198033411
IRS990/VotingMembersGoverningBodyCnt06
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IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RUTH MARIE WENZEL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum03024270787
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0A & I HOUSING INC
ReturnHeader/Filer/BusinessNameControlTxt0A&IH
ReturnHeader/Filer/EIN0510315500
ReturnHeader/Filer/PhoneNum03024270787
ReturnHeader/Filer/USAddress/AddressLine1Txt02400 WEST 4TH STREET
ReturnHeader/Filer/USAddress/CityNm0WILMINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0DE
ReturnHeader/Filer/USAddress/ZIPCd019805
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0510202843
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LANK JOHNSON & TULL CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0521 N MARKET ST EXT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SEAFORD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0DE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd019973
ReturnHeader/PreparerPersonGrp/PhoneNum03026299543
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD L TULL CPA
ReturnHeader/ReturnTs02025-09-03T13:59:27-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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