Civic Intelligence

Elder Spirit Development Co

990 • Fiscal year 2020 • EIN 54-1932560

Jan 01, 2020 to Dec 31, 2020 • Filed on Aug 19, 2021

Organization ProfileWWW.ELDERSPIRIT.ORG
708 S Gay Street Suite 200Knoxville, TN 37902

(276) 525-4704

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.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

98th percentile

12.30x

Higher debt load relative to revenue than 98% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

9th percentile

-42%

Higher net margin than 9% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

37th percentile

$0

Higher top officer pay than 37% of similar nonprofits.

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

16th percentile

-4.6%

Faster asset growth than 16% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

62nd percentile

7.1%

Faster revenue growth than 62% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Flat

$1,590,947

Flat from 2020

Net Assets

Flat

-$45,410

Flat from 2020

Liabilities

Flat

$1,636,357

Flat from 2020

Revenue And Expenses
Liabilities / Revenue98th percentileNet Margin9th percentile

Revenue

Flat

$133,031

Flat from 2020

Expenses

Flat

$189,474

Flat from 2020

Net Income

Flat

-$56,443

Flat from 2020

Historical Trend

Balance Sheet Trend

Asset Growth16th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $2,004,262Liabilities 2010: $1,693,952Net Assets 2010: $310,3102010Assets 2011: $1,974,706Liabilities 2011: $1,703,897Net Assets 2011: $270,8092011Assets 2012: $1,938,974Liabilities 2012: $1,699,541Net Assets 2012: $239,4332012Assets 2013: $1,927,740Liabilities 2013: $1,706,611Net Assets 2013: $221,1292013Assets 2014: $1,896,258Liabilities 2014: $1,717,569Net Assets 2014: $178,6892014Assets 2015: $1,844,671Liabilities 2015: $1,725,227Net Assets 2015: $119,4442015Assets 2016: $1,752,118Liabilities 2016: $1,708,444Net Assets 2016: $43,6742016Assets 2017: $1,681,460Liabilities 2017: $1,693,781Net Assets 2017: -$12,3212017Assets 2018: $1,732,369Liabilities 2018: $1,674,977Net Assets 2018: $57,3922018Assets 2019: $1,667,140Liabilities 2019: $1,656,107Net Assets 2019: $11,0332019Assets 2020: $1,590,947Liabilities 2020: $1,636,357Net Assets 2020: -$45,4102020Assets 2020: $1,590,947Liabilities 2020: $1,636,357Net Assets 2020: -$45,4102020Assets 2021: $1,581,217Liabilities 2021: $1,614,764Net Assets 2021: -$33,5472021Assets 2022: $1,465,577Liabilities 2022: $1,594,820Net Assets 2022: -$129,2432022Assets 2023: $1,351,135Liabilities 2023: $1,572,195Net Assets 2023: -$221,0602023

Highlighted filing

2020

Assets$1,590,947
Liabilities$1,636,357
Net Assets-$45,410
Open 2020 Filing

Operations Trend

Revenue Growth62nd percentile

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

$300K$200K$100K$0-$100KRevenue 2010: -$30,881Expenses 2010: $22,185Net Income 2010: -$53,0662010Revenue 2011: $104,400Expenses 2011: $143,901Net Income 2011: -$39,5012011Revenue 2012: $108,410Expenses 2012: $139,805Net Income 2012: -$31,3952012Revenue 2013: $126,920Expenses 2013: $145,224Net Income 2013: -$18,3042013Revenue 2014: $112,698Expenses 2014: $153,228Net Income 2014: -$40,5302014Revenue 2015: $116,413Expenses 2015: $175,671Net Income 2015: -$59,2582015Revenue 2016: $102,184Expenses 2016: $177,954Net Income 2016: -$75,7702016Revenue 2017: $123,492Expenses 2017: $181,543Net Income 2017: -$58,0512017Revenue 2018: $184,370Expenses 2018: $169,812Net Income 2018: $14,5582018Revenue 2019: $124,206Expenses 2019: $170,565Net Income 2019: -$46,3592019Revenue 2020: $133,031Expenses 2020: $189,474Net Income 2020: -$56,4432020Revenue 2020: $133,031Expenses 2020: $189,474Net Income 2020: -$56,4432020Revenue 2021: $198,325Expenses 2021: $186,462Net Income 2021: $11,8632021Revenue 2022: $131,505Expenses 2022: $227,201Net Income 2022: -$95,6962022Revenue 2023: $155,264Expenses 2023: $247,081Net Income 2023: -$91,8172023

Highlighted filing

2020

Revenue$133,031
Expenses$189,474
Net Income-$56,443
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Aug 19, 2021
Return Version
2020v4.0
Gross Receipts
$133,031
Mission and Program Overview

Mission

Develop and manage low income housing for persons age 55 and over

Develop and manage affordable housing for people aged 55 and over.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,493,305$1,402,962▼ $90,343
Savings and Temporary Cash Investments$151,051$102,382▼ $48,669
Cash and Non-Interest-Bearing Accounts$18,572$82,712▲ $64,140
Prepaid Expenses and Deferred Charges$3,871$2,891▼ $980
Accounts Receivable$341--
Total Assets$1,667,140$1,590,947▼ $76,193
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,648,012$1,628,328▼ $19,684
Other Liabilities$6,140$6,790▲ $650
Accounts Payable and Accrued Expenses$1,251$1,239▼ $12
Deferred Revenue$704--
Total Liabilities$1,656,107$1,636,357▼ $19,750
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$11,033$-45,410▼ $56,443
Total Net Assets Fund Balance$11,033$-45,410▼ $56,443
Total Liabilities and Net Assets / Fund Balance$1,667,140$1,590,947▼ $76,193

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$92,067$36,204$120
Buildings$1,310,765$826,951-
Equipment$130$12,448-
Compensation and Service Providers
Top Officer Pay37th percentile

Board Members and Trustees

NameTitle
Marianne BoylePresident
Donna SoderquistDirector
Eileen McilvaneDirector
Elizabeth Peggy MatthewosDirector
Margaret EvansDirector
Terry WalkerDirector
Kathleen BaldwinSecretary
Linda MashburnTreasurer
Bob TerrellVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$132,054
Investment Income
$977
Other Revenue
$0
Change in Net Assets
$-56,443
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$172,458
Salaries, Compensation, and Employee Benefits$17,016
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$49,495--$49,495
Office Expenses$44,690--$44,690
Interest$22,471--$22,471
Other Salaries and Wages$17,016--$17,016
Insurance$7,193--$7,193
Other Expenses$3,716--$3,716
Fees for Services Accounting$2,892--$2,892
Advertising$2,535--$2,535
Fees for Services Other$1,897--$1,897
Travel$437--$437
Depreciation Depletion$12--$12
Total Functional Expenses$189,474$0$0$189,474
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
Tenant Security Deposits$6,790
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI

“Section a, line 2 - officers and directors that live at elder spirit community at trailview will have a business relationship to elder community at trailview residents association and elder spirit coummity at trailview owners association becuase they live at the property and are members of the resident's and owner's association by virtue of living there.”

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

“Reviewed by the treasurer and president of the board of directors and signed by the president.”

Form 990, Page 6, Part VI, Line 12C

“The secretary of the board makes sure that all conflict of interest forms are signed. The treasurer or president who signs the checks makes sure that there are no related party transactions made that are a conflict of interest.”

Form 990, Page 6, Part VI, Line 19

“The organization upon requrest will show to interested parties its governing documents, conflicts of interest policy and financial statements.”

Filing and Contact Details

Filer

Filer Name
Elder Spirit Development Co
EIN
54-1932560
Phone
2765254704
Address
708 S GAY STREET SUITE 200, KNOXVILLE, TN 37902

Signing Officer

Name
Marianne Boyle
Title
President
Phone
2765254704
Signed
2021-08-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marianne Boyle
Formed
1999
Legal Domicile
Va
Voting Board Members
10
Independent Board Members
10
Employees
0

Preparer

Firm
Hicok Brown & Company
Address
PO BOX 821, ABINGDON, VA 24212
Preparer
Rodney P Jackson CPA
Phone
2766281123
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Provide 16 apartments for low income housing in abingdon va revenue and expenses are reported in the rental schedule”

Form 990, Part IX, Line 24E

“Rental 2c-1 3,673 0 0 rental 2c-2 3,673 0 0 rental 2d-2 3,673 0 0 rental 1d-3 3,622 0 0 rental 1a-2 3,326 0 0 rental 1b-1 3,326 0 0 rental 1b-2 3,326 0 0 rental 2a-3 3,212 0 0 rental 2b-3 3,207 0 0 rental 1a-1 3,163 0 0 rental apt 1 3,008 0 0 rental apt 2 3,008 0 0 rental apt 3 3,008 0 0 rental apt 4 3,008 0 0 spirit center trailview 2,546 0 0 art work 404 0 0 flooring replacement 226 0 0 equipment & furniture 86 0 0 total 49,495 0 0”

Form 990, Part XI, Line 9

“Owners/partner contribution 0”

Raw XML Appendix380 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt01251
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01239
IRS990/AccountsReceivableGrp/BOYAmt0341
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0DEVELOP AND MANAGE AFFORDABLE HOUSING FOR PEOPLE AGED 55 AND OVER.
IRS990/AdvertisingGrp/ProgramServicesAmt02535
IRS990/AdvertisingGrp/TotalAmt02535
IRS990/AllOtherExpensesGrp/ProgramServicesAmt049495
IRS990/AllOtherExpensesGrp/TotalAmt049495
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0ELDERSPIRIT DEVELOPMENT CORPORATION
IRS990/BooksInCareOfDetail/PhoneNum02765254704
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0100 ABINGDON PLACE
IRS990/BooksInCareOfDetail/USAddress/CityNm0ABINGDON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0VA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd024211
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt018572
IRS990/CashNonInterestBearingGrp/EOYAmt082712
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0977
IRS990/CYOtherExpensesAmt0172458
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0132054
IRS990/CYRevenuesLessExpensesAmt0-56443
IRS990/CYSalariesCompEmpBnftPaidAmt017016
IRS990/CYTotalExpensesAmt0189474
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0133031
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0704
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt012
IRS990/DepreciationDepletionGrp/TotalAmt012
IRS990/Desc0PROVIDE 16 APARTMENTS FOR LOW INCOME HOUSING IN ABINGDON VA REVENUE AND EXPENSES ARE REPORTED IN THE RENTAL SCHEDULE
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0128860
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt02892
IRS990/FeesForServicesAccountingGrp/TotalAmt02892
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt01897
IRS990/FeesForServicesOtherGrp/TotalAmt01897
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0KATHLEEN BALDWIN
IRS990/Form990PartVIISectionAGrp/PersonNm1MARIANNE BOYLE
IRS990/Form990PartVIISectionAGrp/PersonNm2MARGARET EVANS
IRS990/Form990PartVIISectionAGrp/PersonNm3LINDA MASHBURN
IRS990/Form990PartVIISectionAGrp/PersonNm4ELIZABETH PEGGY MATTHEWOS
IRS990/Form990PartVIISectionAGrp/PersonNm5EILEEN MCILVANE
IRS990/Form990PartVIISectionAGrp/PersonNm6DONNA SODERQUIST
IRS990/Form990PartVIISectionAGrp/PersonNm7BOB TERRELL
IRS990/Form990PartVIISectionAGrp/PersonNm8TERRY WALKER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01999
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0133031
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt010
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt07193
IRS990/InsuranceGrp/TotalAmt07193
IRS990/InterestGrp/ProgramServicesAmt022471
IRS990/InterestGrp/TotalAmt022471
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0977
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0977
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0875603
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01493305
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01402962
IRS990/LandBldgEquipCostOrOtherBssAmt02278565
IRS990/LegalDomicileStateCd0VA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0DEVELOP AND MANAGE LOW INCOME HOUSING FOR PERSONS AGE 55 AND OVER
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt01648012
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt01628328
IRS990/NetAssetsOrFundBalancesBOYAmt011033
IRS990/NetAssetsOrFundBalancesEOYAmt0-45410
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt011033
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-45410
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ProgramServicesAmt044690
IRS990/OfficeExpensesGrp/TotalAmt044690
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0COMMON HOUSE
IRS990/OtherExpensesGrp/Desc12018 ADDITIONS
IRS990/OtherExpensesGrp/Desc2RENTAL 2D-1
IRS990/OtherExpensesGrp/Desc3RENTAL 1C-3
IRS990/OtherExpensesGrp/ProgramServicesAmt021122
IRS990/OtherExpensesGrp/ProgramServicesAmt112162
IRS990/OtherExpensesGrp/ProgramServicesAmt23836
IRS990/OtherExpensesGrp/ProgramServicesAmt33716
IRS990/OtherExpensesGrp/TotalAmt021122
IRS990/OtherExpensesGrp/TotalAmt112162
IRS990/OtherExpensesGrp/TotalAmt23836
IRS990/OtherExpensesGrp/TotalAmt33716
IRS990/OtherLiabilitiesGrp/BOYAmt06140
IRS990/OtherLiabilitiesGrp/EOYAmt06790
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt017016
IRS990/OtherSalariesAndWagesGrp/TotalAmt017016
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03871
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02891
IRS990/PrincipalOfficerNm0MARIANNE BOYLE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0531110
IRS990/ProgramServiceRevenueGrp/BusinessCd1531390
IRS990/ProgramServiceRevenueGrp/Desc0TOTAL RENTAL INCOME
IRS990/ProgramServiceRevenueGrp/Desc1OTHER REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0111041
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt121013
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0111041
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt121013
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PROVIDE 16 APARTMENTS FOR LOW INCOME HOUSING IN ABINGDON VA REVENUE AND EXPENSES ARE REPORTED IN THE RENTAL SCHEDULE
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt060614
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02643
IRS990/PYOtherExpensesAmt0155903
IRS990/PYProgramServiceRevenueAmt0121563
IRS990/PYRevenuesLessExpensesAmt0-46359
IRS990/PYSalariesCompEmpBnftPaidAmt014662
IRS990/PYTotalExpensesAmt0170565
IRS990/PYTotalRevenueAmt0124206
IRS990/ReconcilationRevenueExpnssAmt0-56443
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0132054
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0151051
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0102382
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt03500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt03500
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0789
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0416
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0134
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01339
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0133031
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0124206
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0184370
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0123492
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt098684
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0663783
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0789
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0416
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0134
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01339
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99800
IRS990ScheduleA/PublicSupportPY509Pct00.99750
IRS990ScheduleA/PublicSupportTotal509Amt0667283
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0133031
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0124206
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0184370
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0123492
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0102184
IRS990ScheduleA/Total509Grp/TotalAmt0667283
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0133031
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0124206
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0185159
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0123908
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0102318
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0668622
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01310765
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0826951
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt02137716
IRS990ScheduleD/EquipmentGrp/BookValueAmt0130
IRS990ScheduleD/EquipmentGrp/DepreciationAmt012448
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt012578
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt092067
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt036204
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0128151
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0120
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt06790
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TENANT SECURITY DEPOSITS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01402962
IRS990ScheduleD/TotalLiabilityAmt06790
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROVIDE 16 APARTMENTS FOR LOW INCOME HOUSING IN ABINGDON VA REVENUE AND EXPENSES ARE REPORTED IN THE RENTAL SCHEDULE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SECTION A, LINE 2 - OFFICERS AND DIRECTORS THAT LIVE AT ELDER SPIRIT COMMUNITY AT TRAILVIEW WILL HAVE A BUSINESS RELATIONSHIP TO ELDER COMMUNITY AT TRAILVIEW RESIDENTS ASSOCIATION AND ELDER SPIRIT COUMMITY AT TRAILVIEW OWNERS ASSOCIATION BECUASE THEY LIVE AT THE PROPERTY AND ARE MEMBERS OF THE RESIDENT'S AND OWNER'S ASSOCIATION BY VIRTUE OF LIVING THERE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REVIEWED BY THE TREASURER AND PRESIDENT OF THE BOARD OF DIRECTORS AND SIGNED BY THE PRESIDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE SECRETARY OF THE BOARD MAKES SURE THAT ALL CONFLICT OF INTEREST FORMS ARE SIGNED. THE TREASURER OR PRESIDENT WHO SIGNS THE CHECKS MAKES SURE THAT THERE ARE NO RELATED PARTY TRANSACTIONS MADE THAT ARE A CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION UPON REQUREST WILL SHOW TO INTERESTED PARTIES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5RENTAL 2C-1 3,673 0 0 RENTAL 2C-2 3,673 0 0 RENTAL 2D-2 3,673 0 0 RENTAL 1D-3 3,622 0 0 RENTAL 1A-2 3,326 0 0 RENTAL 1B-1 3,326 0 0 RENTAL 1B-2 3,326 0 0 RENTAL 2A-3 3,212 0 0 RENTAL 2B-3 3,207 0 0 RENTAL 1A-1 3,163 0 0 RENTAL APT 1 3,008 0 0 RENTAL APT 2 3,008 0 0 RENTAL APT 3 3,008 0 0 RENTAL APT 4 3,008 0 0 SPIRIT CENTER TRAILVIEW 2,546 0 0 ART WORK 404 0 0 FLOORING REPLACEMENT 226 0 0 EQUIPMENT & FURNITURE 86 0 0 TOTAL 49,495 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6OWNERS/PARTNER CONTRIBUTION 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0VA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01667140
IRS990/TotalAssetsEOYAmt01590947
IRS990/TotalAssetsGrp/BOYAmt01667140
IRS990/TotalAssetsGrp/EOYAmt01590947
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0189474
IRS990/TotalFunctionalExpensesGrp/TotalAmt0189474
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01656107
IRS990/TotalLiabilitiesEOYAmt01636357
IRS990/TotalLiabilitiesGrp/BOYAmt01656107
IRS990/TotalLiabilitiesGrp/EOYAmt01636357
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt011033
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-45410
IRS990/TotalOtherProgSrvcExpenseAmt060614
IRS990/TotalProgramServiceExpensesAmt0189474
IRS990/TotalProgramServiceRevenueAmt0132054
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0133031
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0133031
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01667140
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01590947
IRS990/TravelGrp/ProgramServicesAmt0437
IRS990/TravelGrp/TotalAmt0437
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.ELDERSPIRIT.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARIANNE BOYLE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02765254704
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-08-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ELDER SPIRIT DEVELOPMENT CO
ReturnHeader/Filer/BusinessNameControlTxt0ELDE
ReturnHeader/Filer/EIN0541932560
ReturnHeader/Filer/PhoneNum02765254704
ReturnHeader/Filer/USAddress/AddressLine1Txt0708 S GAY STREET SUITE 200
ReturnHeader/Filer/USAddress/CityNm0KNOXVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037902
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0061662488
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HICOK BROWN & COMPANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 821
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ABINGDON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0VA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd024212
ReturnHeader/PreparerPersonGrp/PhoneNum02766281123
ReturnHeader/PreparerPersonGrp/PreparationDt02021-08-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RODNEY P JACKSON CPA
ReturnHeader/ReturnTs02021-10-14T18:10:17-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MARIANNE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BOYLE
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,590,947
Liabilities
$1,636,357
Net assets
-$45,410
Revenue
$133,031
Expenses
$189,474
Net income
-$56,443
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$1.35$1.57$0.22$0.16$0.25$0.09
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.47$1.59$0.13$0.13$0.23$0.10
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.58$1.61$0.03$0.20$0.19$0.01
2020Detailed filing. Detailed filing data is available for this year.$1.59$1.64$0.05$0.13$0.19$0.06
2020Summary only. Only limited summary data is available for this year.$1.59$1.64$0.05$0.13$0.19$0.06
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.67$1.66$0.01$0.12$0.17$0.05
2018Summary only. Only limited summary data is available for this year.$1.73$1.67$0.06$0.18$0.17$0.01
2017Summary only. Only limited summary data is available for this year.$1.68$1.69$0.01$0.12$0.18$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.75$1.71$0.04$0.10$0.18$0.08
2015Summary only. Only limited summary data is available for this year.$1.84$1.73$0.12$0.12$0.18$0.06
2014Summary only. Only limited summary data is available for this year.$1.90$1.72$0.18$0.11$0.15$0.04
2013Summary only. Only limited summary data is available for this year.$1.93$1.71$0.22$0.13$0.15$0.02
2012Summary only. Only limited summary data is available for this year.$1.94$1.70$0.24$0.11$0.14$0.03
2011Summary only. Only limited summary data is available for this year.$1.97$1.70$0.27$0.10$0.14$0.04
2010Summary only. Only limited summary data is available for this year.$2.00$1.69$0.31$0.03$0.02$0.05