Civic Intelligence

Snow Hill Citizens for Decent Housing Inc

990 • Fiscal year 2016 • EIN 52-1361744

Oct 01, 2015 to Sep 30, 2016 • Filed on Jan 10, 2017

310 Greenbrier DriveSnow Hill, MD 21863

(410) 632-0688

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

93rd percentile

1.03x

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

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

97th percentile

5.08x

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

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

10th percentile

-31%

Higher net margin than 10% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

35th percentile

-2.1%

Faster asset growth than 35% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

25th percentile

-10%

Faster revenue growth than 25% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$888,606

Down $19,490 (-2.1%) from 2015

Net Assets

Down

-$24,143

Down $56,402 (-175%) from 2015

Liabilities

Up

$912,749

Up $36,912 (+4.2%) from 2015

Revenue

Down

$179,727

Down $20,936 (-10%) from 2015

Expenses

Up

$236,129

Up $20,254 (+9.4%) from 2015

Net Income

Down

-$56,402

Down $41,190 (-271%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2011: $1,003,504Liabilities 2011: $908,248Net Assets 2011: $95,2562011Assets 2012: $976,660Liabilities 2012: $897,904Net Assets 2012: $78,7562012Assets 2013: $951,860Liabilities 2013: $888,112Net Assets 2013: $63,7482013Assets 2014: $927,961Liabilities 2014: $880,490Net Assets 2014: $47,4712014Assets 2015: $908,096Liabilities 2015: $875,837Net Assets 2015: $32,2592015Assets 2016: $888,606Liabilities 2016: $912,749Net Assets 2016: -$24,1432016Assets 2017: $1,622,433Liabilities 2017: $1,462,975Net Assets 2017: $159,4582017Assets 2018: $1,599,477Liabilities 2018: $1,492,292Net Assets 2018: $107,1852018Assets 2019: $1,544,110Liabilities 2019: $1,504,146Net Assets 2019: $39,9642019Assets 2020: $1,687,582Liabilities 2020: $1,535,281Net Assets 2020: $152,3012020Assets 2021: $1,802,088Liabilities 2021: $1,532,891Net Assets 2021: $269,1972021Assets 2022: $1,788,212Liabilities 2022: $1,546,523Net Assets 2022: $241,6892022Assets 2023: $1,777,380Liabilities 2023: $1,558,035Net Assets 2023: $219,3452023Assets 2024: $1,694,520Liabilities 2024: $1,575,571Net Assets 2024: $118,9492024Assets 2025: $1,648,581Liabilities 2025: $1,588,839Net Assets 2025: $59,7422025

Highlighted filing

2016

Assets$888,606
Liabilities$912,749
Net Assets-$24,143

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$200K$0-$200KExpenses 2011: $206,6752011Expenses 2012: $207,2312012Expenses 2013: $210,7372013Revenue 2014: $195,249Expenses 2014: $211,526Net Income 2014: -$16,2772014Revenue 2015: $200,663Expenses 2015: $215,875Net Income 2015: -$15,2122015Revenue 2016: $179,727Expenses 2016: $236,129Net Income 2016: -$56,4022016Revenue 2017: $395,254Expenses 2017: $213,908Net Income 2017: $181,3462017Revenue 2018: $220,743Expenses 2018: $260,037Net Income 2018: -$39,2942018Revenue 2019: $216,756Expenses 2019: $283,977Net Income 2019: -$67,2212019Revenue 2020: $200,826Expenses 2020: $255,557Net Income 2020: -$54,7312020Revenue 2021: $378,232Expenses 2021: $261,336Net Income 2021: $116,8962021Revenue 2022: $205,894Expenses 2022: $233,402Net Income 2022: -$27,5082022Revenue 2023: $248,700Expenses 2023: $271,044Net Income 2023: -$22,3442023Revenue 2024: $164,009Expenses 2024: $263,872Net Income 2024: -$99,8632024Revenue 2025: $234,037Expenses 2025: $297,488Net Income 2025: -$63,4512025

Highlighted filing

2016

Revenue$179,727
Expenses$236,129
Net Income-$56,402
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Jan 10, 2017
Return Version
2015v3.0
Gross Receipts
$179,727
Mission and Program Overview

Mission

Affordable housing for low income individuals

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$485,938$451,820▼ $34,118
Savings and Temporary Cash Investments$141,361$141,979▲ $618
Investments in Publicly Traded Securities$109,541$109,541→ $0
Cash and Non-Interest-Bearing Accounts$57,017$39,700▼ $17,317
Accounts Receivable$8,176$9,928▲ $1,752
Intangible Assets$3,150$3,150→ $0
Total Assets$908,096$888,606▼ $19,490
Other Assets Total$102,913$132,488▲ $29,575
Liabilities
Mortgage Notes Payable Secured by Investment Property$850,810$851,370▲ $560
Other Liabilities$18,532$30,861▲ $12,329
Accounts Payable and Accrued Expenses$6,495$30,518▲ $24,023
Total Liabilities$875,837$912,749▲ $36,912
Net Assets / Fund Balance
Unrestricted Net Assets$32,259$-24,143▼ $56,402
Total Net Assets Fund Balance$32,259$-24,143▼ $56,402
Total Liabilities and Net Assets / Fund Balance$908,096$888,606▼ $19,490

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$444,121$921,123$1,365,244
Equipment$7,699-$7,699
Other Assets Org$25,361--
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$174,622
Investment Income
$712
Other Revenue
$4,393
Change in Net Assets
$-56,402
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$177,312
Salaries, Compensation, and Employee Benefits$58,817
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$48,288--$48,288
Depreciation Depletion$42,728--$42,728
All Other Expenses$15,782$2,275-$18,057
Fees for Services Management$17,665--$17,665
Occupancy$13,383--$13,383
Interest$12,072--$12,072
Insurance$11,920--$11,920
Other Expenses$8,337$1,560-$8,337
Fees for Services Accounting$6,975$998-$7,973
Other Employee Benefits$6,680--$6,680
Office Expenses$2,130$3,185-$5,315
Payroll Taxes$3,849--$3,849
Fees for Services Other$1,122--$1,122
Fees for Services Legal$170--$170
Conferences and Meetings-$149-$149
Advertising$70--$70
Total Functional Expenses$227,271$8,858$0$236,129
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
Accrued Interest$15,397
Tenant Security Deposits Funded$13,860
Prepaid Rent$1,604
Accrued Payroll Taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

The rental properties are managed by a property management company experienced in the rules and regulations related to government subsidized properites

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

Form 990 is presented at a board meeting for review

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

Management agent makes all compensation decisions

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

Compensation is paid to employees by a management company. All compensation decisions are made by the management company.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Snow Hill Citizens for Decent
EIN
52-1361744
Phone
4106320688
Address
310 GREENBRIER DRIVE, SNOW HILL, MD 21863

Signing Officer

Name
Tawney Kraus
Title
President
Phone
4106320688
Signed
2017-01-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tawney Kraus
Formed
1984
Legal Domicile
Md
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
20

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 XII

The corporation owns an apartment complex funded by usda rural development. The apartments are required to be audited in accordance with omb uniform guidance. The corporation has other activity which is not required to be audited. The audit is only performed for a segment of the corporation's activity.

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IRS990/PayrollTaxesGrp/ProgramServicesAmt03849
IRS990/PayrollTaxesGrp/TotalAmt03849
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0TAWNEY KRAUS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0TENANT RENT
IRS990/ProgramServiceRevenueGrp/Desc1RENTAL SUBSIDY
IRS990/ProgramServiceRevenueGrp/Desc2OTHER TENANT CHARGES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0139937
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt129876
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt24809
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0139937
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt129876
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt24809
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0953
IRS990/PYOtherExpensesAmt0160336
IRS990/PYOtherRevenueAmt012223
IRS990/PYProgramServiceRevenueAmt0187487
IRS990/PYRevenuesLessExpensesAmt0-15212
IRS990/PYSalariesCompEmpBnftPaidAmt055539
IRS990/PYTotalExpensesAmt0215875
IRS990/PYTotalRevenueAmt0200663
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-56402
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0174622
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0141361
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0141979
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt029876
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt044743
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt045615
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0667
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0600
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0121501
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0712
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0953
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01177
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt02542
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02013
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt07397
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0179015
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.94260
IRS990ScheduleA/PublicSupportPY170Pct00.93170
IRS990ScheduleA/PublicSupportTotal170Amt0121501
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt029876
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt044743
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt045615
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0667
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0600
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0121501
IRS990ScheduleA/TotalSupportAmt0128898
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0444121
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0921123
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01365244
IRS990ScheduleD/EquipmentGrp/BookValueAmt07699
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt07699
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0107127
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt125361
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0ESCROWED FUNDS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1PRE-DEVELOPMENT COSTS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt015397
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt113860
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21604
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED INTEREST
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1TENANT SECURITY DEPOSITS FUNDED
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PREPAID RENT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3ACCRUED PAYROLL TAXES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0451820
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0132488
IRS990ScheduleD/TotalLiabilityAmt030861
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE RENTAL PROPERTIES ARE MANAGED BY A PROPERTY MANAGEMENT COMPANY EXPERIENCED IN THE RULES AND REGULATIONS RELATED TO GOVERNMENT SUBSIDIZED PROPERITES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS PRESENTED AT A BOARD MEETING FOR REVIEW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MANAGEMENT AGENT MAKES ALL COMPENSATION DECISIONS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION IS PAID TO EMPLOYEES BY A MANAGEMENT COMPANY. ALL COMPENSATION DECISIONS ARE MADE BY THE MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE CORPORATION OWNS AN APARTMENT COMPLEX FUNDED BY USDA RURAL DEVELOPMENT. THE APARTMENTS ARE REQUIRED TO BE AUDITED IN ACCORDANCE WITH OMB UNIFORM GUIDANCE. THE CORPORATION HAS OTHER ACTIVITY WHICH IS NOT REQUIRED TO BE AUDITED. THE AUDIT IS ONLY PERFORMED FOR A SEGMENT OF THE CORPORATION'S ACTIVITY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0908096
IRS990/TotalAssetsEOYAmt0888606
IRS990/TotalAssetsGrp/BOYAmt0908096
IRS990/TotalAssetsGrp/EOYAmt0888606
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt08858
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0227271
IRS990/TotalFunctionalExpensesGrp/TotalAmt0236129
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0875837
IRS990/TotalLiabilitiesEOYAmt0912749
IRS990/TotalLiabilitiesGrp/BOYAmt0875837
IRS990/TotalLiabilitiesGrp/EOYAmt0912749
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt032259
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-24143
IRS990/TotalProgramServiceExpensesAmt0227271
IRS990/TotalProgramServiceRevenueAmt0174622
IRS990/TotalRevenueGrp/ExclusionAmt0712
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0179015
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0179727
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0908096
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0888606
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt032259
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-24143
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04782 CARDINAL DRIVE
IRS990/USAddress/CityNm0SALISBURY
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd021804

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.65$1.59$0.06$0.23$0.30$0.06
2024Detailed filing. Detailed filing data is available for this year.$1.69$1.58$0.12$0.16$0.26$0.10
2023Detailed filing. Detailed filing data is available for this year.$1.78$1.56$0.22$0.25$0.27$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.79$1.55$0.24$0.21$0.23$0.03
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.80$1.53$0.27$0.38$0.26$0.12
2020Detailed filing. Detailed filing data is available for this year.$1.69$1.54$0.15$0.20$0.26$0.05
2019Detailed filing. Detailed filing data is available for this year.$1.54$1.50$0.04$0.22$0.28$0.07
2018Detailed filing. Detailed filing data is available for this year.$1.60$1.49$0.11$0.22$0.26$0.04
2017Detailed filing. Detailed filing data is available for this year.$1.62$1.46$0.16$0.40$0.21$0.18
2016Detailed filing. Detailed filing data is available for this year.$0.89$0.91$0.02$0.18$0.24$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.91$0.88$0.03$0.20$0.22$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.93$0.88$0.05$0.20$0.21$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.89$0.06$0.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.90$0.08$0.21
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.00$0.91$0.10$0.21