Civic Intelligence

Wirt County Senior Housing Inc

EIN 55-0653508 • 501(c)4 • Elizabeth, WV

Profile

Provide subsidized housing to low-income/elderly residents subject to hud regulations governing rental rates and operating methods.

483 Court StreetElizabeth, WV 26143

n/A

Siviq Scores

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

Liabilities / Assets

86th percentile

0.40x

Higher debt load relative to assets than 86% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

90th percentile

1.19x

Higher debt load relative to revenue than 90% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2024

Net Margin

86th percentile

41%

Higher net margin than 86% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

501(c)4 • $500k-$1M nonprofits • Source year 2024

Asset Growth

67th percentile

9.7%

Faster asset growth than 67% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

53rd percentile

6.8%

Faster revenue growth than 53% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets86th percentile

Assets

Up

$840,076

Up $74,380 (+9.7%) from 2023

Liabilities

Down

$338,897

Down $42,820 (-11%) from 2023

Net Assets

Up

$501,179

Up $117,200 (+31%) from 2023

Operations
Liabilities / Revenue90th percentileNet Margin86th percentile

Revenue

Up

$284,994

Up $18,027 (+6.8%) from 2023

Expenses

Up

$167,794

Up $2,352 (+1.4%) from 2023

Net Income

Up

$117,200

Up $15,675 (+15%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth67th percentile

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

$1.0M$500K$0-$500KAssets 2011: $299,737Liabilities 2011: $596,0302011Assets 2012: $306,417Liabilities 2012: $579,5102012Assets 2013: $334,058Liabilities 2013: $559,308Net Assets 2013: -$225,2502013Assets 2014: $339,560Liabilities 2014: $546,773Net Assets 2014: -$207,2132014Assets 2015: $367,602Liabilities 2015: $533,974Net Assets 2015: -$166,3722015Assets 2016: $386,950Liabilities 2016: $511,499Net Assets 2016: -$124,5492016Assets 2017: $408,579Liabilities 2017: $491,881Net Assets 2017: -$83,3022017Assets 2018: $434,813Liabilities 2018: $471,052Net Assets 2018: -$36,2392018Assets 2019: $483,799Liabilities 2019: $452,012Net Assets 2019: $31,7872019Assets 2020: $563,965Liabilities 2020: $420,256Net Assets 2020: $143,7092020Assets 2021: $632,973Liabilities 2021: $438,763Net Assets 2021: $194,2102021Assets 2022: $716,959Liabilities 2022: $434,505Net Assets 2022: $282,4542022Assets 2023: $765,696Liabilities 2023: $381,717Net Assets 2023: $383,9792023Assets 2024: $840,076Liabilities 2024: $338,897Net Assets 2024: $501,1792024

Highlighted filing

2024

Assets$840,076
Liabilities$338,897
Net Assets$501,179
Open 2024 Filing

Operations Trend

Revenue Growth53rd percentile

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

$300K$200K$100K$0-$100KRevenue 2011: $165,714Expenses 2011: $171,357Net Income 2011: -$5,6432011Revenue 2012: $190,500Expenses 2012: $167,300Net Income 2012: $23,2002012Revenue 2013: $222,321Expenses 2013: $174,478Net Income 2013: $47,8432013Revenue 2014: $196,674Expenses 2014: $178,637Net Income 2014: $18,0372014Revenue 2015: $217,439Expenses 2015: $176,598Net Income 2015: $40,8412015Revenue 2016: $189,680Expenses 2016: $147,857Net Income 2016: $41,8232016Revenue 2017: $190,127Expenses 2017: $148,880Net Income 2017: $41,2472017Revenue 2018: $213,197Expenses 2018: $166,134Net Income 2018: $47,0632018Revenue 2019: $245,361Expenses 2019: $177,335Net Income 2019: $68,0262019Revenue 2020: $251,622Expenses 2020: $139,700Net Income 2020: $111,9222020Revenue 2021: $248,947Expenses 2021: $198,446Net Income 2021: $50,5012021Revenue 2022: $254,605Expenses 2022: $166,361Net Income 2022: $88,2442022Revenue 2023: $266,967Expenses 2023: $165,442Net Income 2023: $101,5252023Revenue 2024: $284,994Expenses 2024: $167,794Net Income 2024: $117,2002024

Highlighted filing

2024

Revenue$284,994
Expenses$167,794
Net Income$117,200
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$840,076
Liabilities
$338,897
Net assets
$501,179
Revenue
$284,994
Expenses
$167,794
Net income
$117,200
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.40$3.39$5.01$2.85$1.68$1.17
2023Detailed filing. Detailed filing data is available for this year.$7.66$3.82$3.84$2.67$1.65$1.02
2022Detailed filing. Detailed filing data is available for this year.$7.17$4.35$2.82$2.55$1.66$0.88
2021Detailed filing. Detailed filing data is available for this year.$6.33$4.39$1.94$2.49$1.98$0.51
2020Detailed filing. Detailed filing data is available for this year.$5.64$4.20$1.44$2.52$1.40$1.12
2019Detailed filing. Detailed filing data is available for this year.$4.84$4.52$0.32$2.45$1.77$0.68
2018Detailed filing. Detailed filing data is available for this year.$4.35$4.71$0.36$2.13$1.66$0.47
2017Detailed filing. Detailed filing data is available for this year.$4.09$4.92$0.83$1.90$1.49$0.41
2016Detailed filing. Detailed filing data is available for this year.$3.87$5.11$1.25$1.90$1.48$0.42
2015Detailed filing. Detailed filing data is available for this year.$3.68$5.34$1.66$2.17$1.77$0.41
2014Summary only. Only limited summary data is available for this year.$3.40$5.47$2.07$1.97$1.79$0.18
2013Summary only. Only limited summary data is available for this year.$3.34$5.59$2.25$2.22$1.74$0.48
2012Summary only. Only limited summary data is available for this year.$3.06$5.80$1.91$1.67$0.23
2011Summary only. Only limited summary data is available for this year.$3.00$5.96$1.66$1.71$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 29, 2025
Return Version
2024v5.2
Gross Receipts
$284,994
Mission and Program Overview

Mission

Provide subsidized housing to low-income/elderly residents subject to hud regulations governing rental rates and operating methods.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$160,417$154,330▼ $6,087
Cash and Non-Interest-Bearing Accounts$32,035$30,503▼ $1,532
Prepaid Expenses and Deferred Charges$8,836$9,351▲ $515
Accounts Receivable$2,504$1,667▼ $837
Total Assets$765,696$840,076▲ $74,380
Other Assets Total$561,904$644,225▲ $82,321
Liabilities
Mortgage Notes Payable Secured by Investment Property$301,146$261,781▼ $39,365
Other Liabilities$54,044$59,871▲ $5,827
Accounts Payable and Accrued Expenses$25,349$15,318▼ $10,031
Deferred Revenue$1,178$1,927▲ $749
Total Liabilities$381,717$338,897▼ $42,820
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$383,979$501,179▲ $117,200
Total Net Assets Fund Balance$383,979$501,179▲ $117,200
Total Liabilities and Net Assets / Fund Balance$765,696$840,076▲ $74,380

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$50,999$578,499$629,498
Equipment$35,202$59,349$94,551
Land$60,223-$60,223
Other Land Buildings$7,906$34,003$41,909
Other Assets Org$55,611--
Compensation and Service Providers
Top Officer Pay73rd percentile

Board Members and Trustees

NameTitle
Berkeley SimmonsPresident/member
Rob DudleyVice President/member
Bobbi MooreMember
Carla DavisMember
Darrin NicholsMember
Mark LoweMember
Teresa MurrayMember
Steven MorganTreasurer/member
Revenue and Support

Revenue Composition

Contributions and Grants
$216,942
Program Service Revenue
$59,690
Investment Income
$7,811
Other Revenue
$551
Change in Net Assets
$117,200
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$167,794
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$37,660--$37,660
Interest$31,630--$31,630
Insurance$17,142--$17,142
Depreciation Depletion$13,277--$13,277
Fees for Services Management-$11,562-$11,562
Office Expenses$7,089--$7,089
Other Expenses$641$4,600-$5,241
Fees for Services Legal$1,369--$1,369
Advertising$262--$262
Total Functional Expenses$151,632$16,162$0$167,794
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Residual Receipts Liability$54,916
Tenant Security Deposits$4,955
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
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
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
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, Part VI, Section A, Line 3

“Wirt county senior housing delegated the management duties to rlj management co., inc.”

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

“Form 990 is made available to the board via e-mail. It is the responsibility of the president and finance committee to review the tax return.”

Form 990, Part VI, Section C, Line 18

“Books and records are open to inspection by the directors of wirt county senior housing, inc. Upon request.”

Form 990, Part VI, Section C, Line 19

“The bylaws of the organization are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Wirt County Senior Housing Inc
EIN
55-0653508
Phone
6149422020
Address
483 COURT STREET, ELIZABETH, WV 26143

Signing Officer

Name
Berkeley Simmons
Title
President
Phone
6149422020
Signed
2025-09-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Berkeley Simmons
Formed
1982
Legal Domicile
Wv
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
8

Preparer

Firm
Eag Affordable Housing LLC
Address
4249 EASTON WAY STE 210, COLUMBUS, OH 43219
Preparer
Todd Fentress CPA
Phone
6145281440
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The process has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“No provision or benefit for income taxes has been included in these financial statements since the corporation was organized as a not-for-profit corporation and has secured tax exempt status under section 501(c)(3) of the internal revenue code. The corporation accounts for uncertainty in income taxes in accordance with accounting standards codification for income taxes. This interpretation prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. This interpretation also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. The corporation determined that all income tax filing positions would be sustained upon examination and accordingly, has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions as of december 31, 2024 or 2023.”

Raw XML Appendix383 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/AccountantCompileOrReviewInd01
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt025349
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt015318
IRS990/AccountsReceivableGrp/BOYAmt02504
IRS990/AccountsReceivableGrp/EOYAmt01667
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PROVIDE SUBSIDIZED HOUSING TO LOW-INCOME/ELDERLY RESIDENTS SUBJECT TO HUD REGULATIONS GOVERNING RENTAL RATES AND OPERATING METHODS.
IRS990/AdvertisingGrp/ProgramServicesAmt0262
IRS990/AdvertisingGrp/TotalAmt0262
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0RLJ MANAGEMENT COMPANY INC
IRS990/BooksInCareOfDetail/PhoneNum06149422020
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt03021 E DUBLIN GRANVILLE RD
IRS990/BooksInCareOfDetail/USAddress/CityNm0COLUMBUS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd043231
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt032035
IRS990/CashNonInterestBearingGrp/EOYAmt030503
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0216942
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt07811
IRS990/CYOtherExpensesAmt0167794
IRS990/CYOtherRevenueAmt0551
IRS990/CYProgramServiceRevenueAmt059690
IRS990/CYRevenuesLessExpensesAmt0117200
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0167794
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0284994
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt01178
IRS990/DeferredRevenueGrp/EOYAmt01927
IRS990/DelegationOfMgmtDutiesInd01
IRS990/DepreciationDepletionGrp/ProgramServicesAmt013277
IRS990/DepreciationDepletionGrp/TotalAmt013277
IRS990/Desc0PROVIDE SUBSIDIZED HOUSING TO LOW-INCOME/ELDERLY RESIDENTS THROUGH AN APARTMENT COMPLEX OF 24 UNITS.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0151632
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt01369
IRS990/FeesForServicesLegalGrp/TotalAmt01369
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt011562
IRS990/FeesForServicesManagementGrp/TotalAmt011562
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.50
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/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
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/PersonNm0BERKELEY SIMMONS
IRS990/Form990PartVIISectionAGrp/PersonNm1ROB DUDLEY
IRS990/Form990PartVIISectionAGrp/PersonNm2STEVEN MORGAN
IRS990/Form990PartVIISectionAGrp/PersonNm3MARK LOWE
IRS990/Form990PartVIISectionAGrp/PersonNm4DARRIN NICHOLS
IRS990/Form990PartVIISectionAGrp/PersonNm5BOBBI MOORE
IRS990/Form990PartVIISectionAGrp/PersonNm6TERESA MURRAY
IRS990/Form990PartVIISectionAGrp/PersonNm7CARLA DAVIS
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/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT/MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT/MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER/MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7MEMBER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01982
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GovernmentGrantsAmt0216942
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0284994
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt017142
IRS990/InsuranceGrp/TotalAmt017142
IRS990/InterestGrp/ProgramServicesAmt031630
IRS990/InterestGrp/TotalAmt031630
IRS990/InvestmentIncomeGrp/ExclusionAmt07811
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt07811
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0671851
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0160417
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0154330
IRS990/LandBldgEquipCostOrOtherBssAmt0826181
IRS990/LegalDomicileStateCd0WV
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0PROVIDE SUBSIDIZED HOUSING TO LOW-INCOME/ELDERLY RESIDENTS SUBJECT TO HUD REGULATIONS GOVERNING RENTAL RATES AND OPERATING METHODS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0301146
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0261781
IRS990/NetAssetsOrFundBalancesBOYAmt0383979
IRS990/NetAssetsOrFundBalancesEOYAmt0501179
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0383979
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0501179
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt037660
IRS990/OccupancyGrp/TotalAmt037660
IRS990/OfficeExpensesGrp/ProgramServicesAmt07089
IRS990/OfficeExpensesGrp/TotalAmt07089
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0561904
IRS990/OtherAssetsTotalGrp/EOYAmt0644225
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0CONTRACT SERVICES
IRS990/OtherExpensesGrp/Desc1REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc2MISC. ADMINISTRATIVE EX
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04600
IRS990/OtherExpensesGrp/ProgramServicesAmt034266
IRS990/OtherExpensesGrp/ProgramServicesAmt18296
IRS990/OtherExpensesGrp/ProgramServicesAmt2641
IRS990/OtherExpensesGrp/TotalAmt034266
IRS990/OtherExpensesGrp/TotalAmt18296
IRS990/OtherExpensesGrp/TotalAmt25241
IRS990/OtherLiabilitiesGrp/BOYAmt054044
IRS990/OtherLiabilitiesGrp/EOYAmt059871
IRS990/OtherRevenueMiscGrp/BusinessCd0531110
IRS990/OtherRevenueMiscGrp/BusinessCd1531110
IRS990/OtherRevenueMiscGrp/Desc0LAUNDRY & VENDING
IRS990/OtherRevenueMiscGrp/Desc1TENANT CHARGES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0352
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1199
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0352
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1199
IRS990/OtherRevenueTotalAmt0551
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt08836
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt09351
IRS990/PrincipalOfficerNm0BERKELEY SIMMONS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531110
IRS990/ProgramServiceRevenueGrp/Desc0RENTAL REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt059690
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt059690
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0201603
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt05616
IRS990/PYOtherExpensesAmt0165442
IRS990/PYOtherRevenueAmt0128
IRS990/PYProgramServiceRevenueAmt059620
IRS990/PYRevenuesLessExpensesAmt0101525
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0165442
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0266967
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0117200
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt060241
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt050999
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0578499
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0629498
IRS990ScheduleD/EquipmentGrp/BookValueAmt035202
IRS990ScheduleD/EquipmentGrp/DepreciationAmt059349
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt094551
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt060223
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt060223
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt07355
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1520343
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt260916
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt355611
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0TENANT SECURITY DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1REPLACEMENT RESERVE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2RESIDUAL RECEIPTS RESERVE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3REAL ESTATE TAX AND INSURANCE ESCROW
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt07906
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt034003
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt041909
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04955
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt154916
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TENANT SECURITY DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1RESIDUAL RECEIPTS LIABILITY
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0NO PROVISION OR BENEFIT FOR INCOME TAXES HAS BEEN INCLUDED IN THESE FINANCIAL STATEMENTS SINCE THE CORPORATION WAS ORGANIZED AS A NOT-FOR-PROFIT CORPORATION AND HAS SECURED TAX EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE CORPORATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ACCOUNTING STANDARDS CODIFICATION FOR INCOME TAXES. THIS INTERPRETATION PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THIS INTERPRETATION ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. THE CORPORATION DETERMINED THAT ALL INCOME TAX FILING POSITIONS WOULD BE SUSTAINED UPON EXAMINATION AND ACCORDINGLY, HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AS OF DECEMBER 31, 2024 OR 2023.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0154330
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0644225
IRS990ScheduleD/TotalLiabilityAmt059871
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WIRT COUNTY SENIOR HOUSING DELEGATED THE MANAGEMENT DUTIES TO RLJ MANAGEMENT CO., INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS MADE AVAILABLE TO THE BOARD VIA E-MAIL. IT IS THE RESPONSIBILITY OF THE PRESIDENT AND FINANCE COMMITTEE TO REVIEW THE TAX RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOOKS AND RECORDS ARE OPEN TO INSPECTION BY THE DIRECTORS OF WIRT COUNTY SENIOR HOUSING, INC. UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BYLAWS OF THE ORGANIZATION ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0765696
IRS990/TotalAssetsEOYAmt0840076
IRS990/TotalAssetsGrp/BOYAmt0765696
IRS990/TotalAssetsGrp/EOYAmt0840076
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0216942
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt016162
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0151632
IRS990/TotalFunctionalExpensesGrp/TotalAmt0167794
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0381717
IRS990/TotalLiabilitiesEOYAmt0338897
IRS990/TotalLiabilitiesGrp/BOYAmt0381717
IRS990/TotalLiabilitiesGrp/EOYAmt0338897
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0383979
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0501179
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0151632
IRS990/TotalProgramServiceRevenueAmt059690
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt07811
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt060241
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0284994
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0765696
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0840076
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0483 COURT STREET
IRS990/USAddress/CityNm0ELIZABETH
IRS990/USAddress/StateAbbreviationCd0WV
IRS990/USAddress/ZIPCd026143
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BERKELEY SIMMONS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06149422020
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WIRT COUNTY SENIOR HOUSING INC
ReturnHeader/Filer/BusinessNameControlTxt0WIRT
ReturnHeader/Filer/EIN0550653508
ReturnHeader/Filer/PhoneNum06149422020
ReturnHeader/Filer/USAddress/AddressLine1Txt0483 COURT STREET
ReturnHeader/Filer/USAddress/CityNm0ELIZABETH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd026143
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0991781118
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0EAG AFFORDABLE HOUSING LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04249 EASTON WAY STE 210
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLUMBUS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd043219
ReturnHeader/PreparerPersonGrp/PhoneNum06145281440
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TODD FENTRESS CPA
ReturnHeader/ReturnTs02025-10-02T08:34:51-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.