Civic Intelligence

Main Street Apartments Corp

EIN 55-0765059 • 501(c)3 • Huntington, WV

Profile

To provide affordable housing to low-income, mentally impaired indivudals.

5600 US Route 60 EastHuntington, WV 25705

n/A

Siviq Scores

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

Liabilities / Assets

66th percentile

0.09x

Higher debt load relative to assets than 66% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

86th percentile

0.46x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

8th percentile

-43%

Higher net margin than 8% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

29th percentile

-4.6%

Faster asset growth than 29% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

39th percentile

0.3%

Faster revenue growth than 39% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets66th percentile

Assets

Down

$512,426

Down $24,491 (-4.6%) from 2023

Liabilities

Up

$44,148

Up $17,303 (+64%) from 2023

Net Assets

Down

$468,278

Down $41,794 (-8.2%) from 2023

Operations
Liabilities / Revenue86th percentileNet Margin8th percentile

Revenue

Up

$95,764

Up $307 (+0.3%) from 2023

Expenses

Up

$137,113

Up $31,238 (+30%) from 2023

Net Income

Down

-$41,349

Down $30,931 (-297%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth29th percentile

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

$800K$600K$400K$200K$0Assets 2011: $724,324Liabilities 2011: $5,132Net Assets 2011: $719,1922011Assets 2012: $707,168Liabilities 2012: $11,488Net Assets 2012: $695,6802012Assets 2013: $699,762Liabilities 2013: $12,061Net Assets 2013: $687,7012013Assets 2014: $685,146Liabilities 2014: $13,924Net Assets 2014: $671,2222014Assets 2015: $682,001Liabilities 2015: $11,565Net Assets 2015: $670,4362015Assets 2016: $675,764Liabilities 2016: $7,732Net Assets 2016: $668,0322016Assets 2017: $664,481Liabilities 2017: $18,330Net Assets 2017: $646,1512017Assets 2018: $626,780Liabilities 2018: $6,525Net Assets 2018: $620,2552018Assets 2019: $629,902Liabilities 2019: $8,455Net Assets 2019: $621,4472019Assets 2020: $587,031Liabilities 2020: $20,606Net Assets 2020: $566,4252020Assets 2021: $562,547Liabilities 2021: $23,694Net Assets 2021: $538,8532021Assets 2022: $542,832Liabilities 2022: $21,261Net Assets 2022: $521,5712022Assets 2023: $536,917Liabilities 2023: $26,845Net Assets 2023: $510,0722023Assets 2024: $512,426Liabilities 2024: $44,148Net Assets 2024: $468,2782024

Highlighted filing

2024

Assets$512,426
Liabilities$44,148
Net Assets$468,278
Open 2024 Filing

Operations Trend

Revenue Growth39th percentile

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

$150K$100K$50K$0-$50K-$100KRevenue 2011: $65,532Expenses 2011: $73,763Net Income 2011: -$8,2312011Revenue 2012: $65,901Expenses 2012: $75,367Net Income 2012: -$9,4662012Revenue 2013: $68,210Expenses 2013: $78,902Net Income 2013: -$10,6922013Revenue 2014: $70,560Expenses 2014: $87,040Net Income 2014: -$16,4802014Revenue 2015: $73,672Expenses 2015: $74,458Net Income 2015: -$7862015Revenue 2016: $80,154Expenses 2016: $82,558Net Income 2016: -$2,4042016Revenue 2017: $84,756Expenses 2017: $106,637Net Income 2017: -$21,8812017Revenue 2018: $104,693Expenses 2018: $130,589Net Income 2018: -$25,8962018Revenue 2019: $103,288Expenses 2019: $102,096Net Income 2019: $1,1922019Revenue 2020: $73,430Expenses 2020: $128,452Net Income 2020: -$55,0222020Revenue 2021: $84,846Expenses 2021: $112,418Net Income 2021: -$27,5722021Revenue 2022: $87,144Expenses 2022: $104,426Net Income 2022: -$17,2822022Revenue 2023: $95,457Expenses 2023: $105,875Net Income 2023: -$10,4182023Revenue 2024: $95,764Expenses 2024: $137,113Net Income 2024: -$41,3492024

Highlighted filing

2024

Revenue$95,764
Expenses$137,113
Net Income-$41,349
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
$512,426
Liabilities
$44,148
Net assets
$468,278
Revenue
$95,764
Expenses
$137,113
Net income
-$41,349
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.12$0.44$4.68$0.96$1.37$0.41
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.37$0.27$5.10$0.95$1.06$0.10
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.43$0.21$5.22$0.87$1.04$0.17
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.63$0.24$5.39$0.85$1.12$0.28
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.87$0.21$5.66$0.73$1.28$0.55
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.30$0.08$6.21$1.03$1.02$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.27$0.07$6.20$1.05$1.31$0.26
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.64$0.18$6.46$0.85$1.07$0.22
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.76$0.08$6.68$0.80$0.83$0.02
2015Summary only. Only limited summary data is available for this year.$6.82$0.12$6.70$0.74$0.74$0.01
2014Summary only. Only limited summary data is available for this year.$6.85$0.14$6.71$0.71$0.87$0.16
2013Summary only. Only limited summary data is available for this year.$7.00$0.12$6.88$0.68$0.79$0.11
2012Summary only. Only limited summary data is available for this year.$7.07$0.11$6.96$0.66$0.75$0.09
2011Summary only. Only limited summary data is available for this year.$7.24$0.05$7.19$0.66$0.74$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.0
Gross Receipts
$95,764
Mission and Program Overview

Mission

To provide affordable housing to low-income, mentally impaired indivudals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$508,553$487,585▼ $20,968
Cash and Non-Interest-Bearing Accounts$5,751$3,643▼ $2,108
Accounts Receivable$583$532▼ $51
Total Assets$536,917$512,426▼ $24,491
Other Assets Total$22,030$20,666▼ $1,364
Liabilities
Accounts Payable and Accrued Expenses$24,217$41,478▲ $17,261
Other Liabilities$2,137$2,663▲ $526
Deferred Revenue$491$7▼ $484
Total Liabilities$26,845$44,148▲ $17,303
Net Assets / Fund Balance
Net Assets With Donor Restrictions$845,300$845,300→ $0
Net Assets Without Donor Restrictions$-335,228$-377,022▼ $41,794
Total Net Assets Fund Balance$510,072$468,278▼ $41,794
Total Liabilities and Net Assets / Fund Balance$536,917$512,426▼ $24,491

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$310,432$413,466$723,898
Land$177,153-$177,153
Compensation and Service Providers
Top Officer Pay55th percentile

Board Members and Trustees

NameTitle
Frank MarkunChair
Lisa ZappiaVice Chair
Craig ZappinDirector
Ken FitzwaterDirector
Maria FinleyDirector
William MullettDirector
Christi BlackSecretary
Kristie MotleyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$63,159
Program Service Revenue
$32,586
Investment Income
$19
Other Revenue
$0
Change in Net Assets
$-41,349

Audited Revenue Reconciliation

Revenue per Audited Statements
$95,764
Total Revenue per Audited Statements
$95,764
Total Revenue per Form 990
$95,764
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$120,156
Salaries, Compensation, and Employee Benefits$16,957
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$67,364--$67,364
Depreciation Depletion$20,523--$20,523
Other Salaries and Wages$9,653$5,574-$15,227
Fees for Services Accounting-$11,050-$11,050
Office Expenses$1,516$6,175-$7,691
Fees for Services Management-$6,806-$6,806
Payroll Taxes$1,097$633-$1,730
Travel-$1,088-$1,088
Other Expenses$30$1,304-$30
Total Functional Expenses$100,183$36,930$0$137,113

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$137,113
Total Expenses per Audited Statements$137,113
Total Expenses per Form 990$137,113
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$2,659
Security Deposits - Interest$4
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
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, Page 6, Part VI, Line 3

“Ellis & ellis, pllc is the hud-approved management agent for the corporation. Ellis & ellis also performs all of the bookeeping functions. As management agent, ellis & ellis is resposnsible for operations, reviewing vacanies and controls the disbursement function.”

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

“Return is reviewed by the board of director's treasurer for accuracy prior to filing. A copy is also distributed to all other board members for review at the next scheduled board meeting. All financial information is compared to books of record and all questions answered are reviewed for accuracy.”

Form 990, Page 6, Part VI, Line 19

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Main Street Apartments Corp
EIN
55-0765059
Phone
3043991114
Address
5600 US ROUTE 60 EAST, HUNTINGTON, WV 25705

Signing Officer

Name
Kristie Motley
Title
Treasurer
Phone
3043991114
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Frank Markun
Voting Board Members
9
Independent Board Members
9
Employees
0

Preparer

Firm
Ellis & Ellis Pllc
Address
500 VIRGINIA ST E STE 1000, CHARLESTON, WV 25301
Preparer
Kimberly K Williams
Phone
3043424169
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Beginning balance adjustment -445”

Raw XML Appendix388 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
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IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE AFFORDABLE HOUSING TO LOW-INCOME, MENTALLY IMPAIRED INDIVUDALS.
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0ELLIS & ELLIS PLLC
IRS990/BooksInCareOfDetail/PhoneNum03043424169
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IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WV
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IRS990/DelegationOfMgmtDutiesInd0true
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IRS990/Desc0THE CORPORATION OWNS AND OPERATES A 12 UNIT COMPLEX IN POINT PLEASANT, WEST VIRGINIA. THE UNITS ARE AVAILABLE TO LOW-INCOME, DISABLED INDIVIDUALS. ALL EXPENSES ARE ATTRIBUTED TO THE FACILITY.
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IRS990/FeesForServicesManagementGrp/TotalAmt06806
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IRS990/Form990PartVIISectionAGrp/PersonNm2CHRISTI BLACK
IRS990/Form990PartVIISectionAGrp/PersonNm3KRISTIE MOTLEY
IRS990/Form990PartVIISectionAGrp/PersonNm4MARIA FINLEY
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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
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IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ELLIS & ELLIS, PLLC IS THE HUD-APPROVED MANAGEMENT AGENT FOR THE CORPORATION. ELLIS & ELLIS ALSO PERFORMS ALL OF THE BOOKEEPING FUNCTIONS. AS MANAGEMENT AGENT, ELLIS & ELLIS IS RESPOSNSIBLE FOR OPERATIONS, REVIEWING VACANIES AND CONTROLS THE DISBURSEMENT FUNCTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1RETURN IS REVIEWED BY THE BOARD OF DIRECTOR'S TREASURER FOR ACCURACY PRIOR TO FILING. A COPY IS ALSO DISTRIBUTED TO ALL OTHER BOARD MEMBERS FOR REVIEW AT THE NEXT SCHEDULED BOARD MEETING. ALL FINANCIAL INFORMATION IS COMPARED TO BOOKS OF RECORD AND ALL QUESTIONS ANSWERED ARE REVIEWED FOR ACCURACY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BEGINNING BALANCE ADJUSTMENT -445
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0KRISTIE MOTLEY
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MAIN STREET APARTMENTS CORP
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KIMBERLY K WILLIAMS
ReturnHeader/ReturnTs02025-11-17T11:32:37-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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