Civic Intelligence

East Salem Apartments Inc

EIN 55-0824558 • 501(c)3 • Winstonsalem, NC

Profile

Operate a section 811 apartment complex for the physically handicapped

2585 W Clemmonsville Rd Suite 102Winstonsalem, NC 27127

anchornc.org

Siviq Scores

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

Liabilities / Assets

50th percentile

0.21x

Higher debt load relative to assets than 50% of similar nonprofits.

NTEE L • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

58th percentile

1.13x

Higher debt load relative to revenue than 58% of similar nonprofits.

NTEE L • $500k-$1M nonprofits • Source year 2025

Net Margin

30th percentile

-22%

Higher net margin than 30% of similar nonprofits.

NTEE L • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

74th percentile

$121,695

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 118.0% of source-year revenue.

NTEE L • $500k-$1M nonprofits • Source year 2025

Asset Growth

45th percentile

-2.4%

Faster asset growth than 45% of similar nonprofits.

NTEE L • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

24th percentile

-5.1%

Faster revenue growth than 24% of similar nonprofits.

NTEE L • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets50th percentile

Assets

Down

$550,235

Down $13,703 (-2.4%) from 2024

Liabilities

Up

$116,763

Up $9,210 (+8.6%) from 2024

Net Assets

Down

$433,472

Down $22,913 (-5.0%) from 2024

Operations
Liabilities / Revenue58th percentileNet Margin30th percentile

Revenue

Down

$103,120

Down $5,521 (-5.1%) from 2024

Expenses

Down

$126,033

Down $28,185 (-18%) from 2024

Net Income

Up

-$22,913

Up $22,664 (+50%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth45th percentile

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

$1.0M$500K$0Assets 2011: $869,297Liabilities 2011: $115,020Net Assets 2011: $754,2772011Assets 2012: $841,704Liabilities 2012: $108,999Net Assets 2012: $732,7052012Assets 2013: $817,415Liabilities 2013: $105,341Net Assets 2013: $712,0742013Assets 2014: $792,083Liabilities 2014: $106,785Net Assets 2014: $685,2982014Assets 2015: $762,926Liabilities 2015: $104,977Net Assets 2015: $657,9492015Assets 2016: $744,195Liabilities 2016: $106,343Net Assets 2016: $637,8522016Assets 2017: $732,193Liabilities 2017: $111,694Net Assets 2017: $620,4992017Assets 2018: $699,337Liabilities 2018: $105,127Net Assets 2018: $594,2102018Assets 2019: $676,992Liabilities 2019: $103,569Net Assets 2019: $573,4232019Assets 2020: $663,176Liabilities 2020: $107,411Net Assets 2020: $555,7652020Assets 2021: $634,611Liabilities 2021: $103,355Net Assets 2021: $531,2562021Assets 2022: $619,649Liabilities 2022: $106,197Net Assets 2022: $513,4522022Assets 2023: $608,537Liabilities 2023: $106,575Net Assets 2023: $501,9622023Assets 2024: $563,938Liabilities 2024: $107,553Net Assets 2024: $456,3852024Assets 2025: $550,235Liabilities 2025: $116,763Net Assets 2025: $433,4722025

Highlighted filing

2025

Assets$550,235
Liabilities$116,763
Net Assets$433,472
Open 2025 Filing

Operations Trend

Revenue Growth24th percentile

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

$200K$150K$100K$50K$0-$50KRevenue 2011: $85,729Expenses 2011: $116,159Net Income 2011: -$30,4302011Revenue 2012: $91,626Expenses 2012: $113,198Net Income 2012: -$21,5722012Revenue 2013: $96,860Expenses 2013: $117,491Net Income 2013: -$20,6312013Revenue 2014: $93,416Expenses 2014: $120,192Net Income 2014: -$26,7762014Revenue 2015: $93,350Expenses 2015: $120,699Net Income 2015: -$27,3492015Revenue 2016: $91,361Expenses 2016: $111,458Net Income 2016: -$20,0972016Revenue 2017: $101,534Expenses 2017: $118,887Net Income 2017: -$17,3532017Revenue 2018: $101,277Expenses 2018: $127,566Net Income 2018: -$26,2892018Revenue 2019: $103,657Expenses 2019: $124,444Net Income 2019: -$20,7872019Revenue 2020: $105,960Expenses 2020: $123,618Net Income 2020: -$17,6582020Revenue 2021: $107,404Expenses 2021: $131,913Net Income 2021: -$24,5092021Revenue 2022: $108,174Expenses 2022: $125,978Net Income 2022: -$17,8042022Revenue 2023: $110,482Expenses 2023: $121,972Net Income 2023: -$11,4902023Revenue 2024: $108,641Expenses 2024: $154,218Net Income 2024: -$45,5772024Revenue 2025: $103,120Expenses 2025: $126,033Net Income 2025: -$22,9132025

Highlighted filing

2025

Revenue$103,120
Expenses$126,033
Net Income-$22,913
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$550,235
Liabilities
$116,763
Net assets
$433,472
Revenue
$103,120
Expenses
$126,033
Net income
-$22,913
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.50$1.17$4.33$1.03$1.26$0.23
2024Detailed filing. Detailed filing data is available for this year.$5.64$1.08$4.56$1.09$1.54$0.46
2023Detailed filing. Detailed filing data is available for this year.$6.09$1.07$5.02$1.10$1.22$0.11
2022Detailed filing. Detailed filing data is available for this year.$6.20$1.06$5.13$1.08$1.26$0.18
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.35$1.03$5.31$1.07$1.32$0.25
2020Detailed filing. Detailed filing data is available for this year.$6.63$1.07$5.56$1.06$1.24$0.18
2019Detailed filing. Detailed filing data is available for this year.$6.77$1.04$5.73$1.04$1.24$0.21
2018Detailed filing. Detailed filing data is available for this year.$6.99$1.05$5.94$1.01$1.28$0.26
2017Detailed filing. Detailed filing data is available for this year.$7.32$1.12$6.20$1.02$1.19$0.17
2016Detailed filing. Detailed filing data is available for this year.$7.44$1.06$6.38$0.91$1.11$0.20
2015Detailed filing. Detailed filing data is available for this year.$7.63$1.05$6.58$0.93$1.21$0.27
2014Detailed filing. Detailed filing data is available for this year.$7.92$1.07$6.85$0.93$1.20$0.27
2013Summary only. Only limited summary data is available for this year.$8.17$1.05$7.12$0.97$1.17$0.21
2012Summary only. Only limited summary data is available for this year.$8.42$1.09$7.33$0.92$1.13$0.22
2011Summary only. Only limited summary data is available for this year.$8.69$1.15$7.54$0.86$1.16$0.30
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 28, 2025
Return Version
2024v5.2
Gross Receipts
$103,120
Mission and Program Overview

Mission

Operate a section 811 apartment complex for the physically handicapped

Physically handicapped housing services

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$514,819$491,869▼ $22,950
Savings and Temporary Cash Investments$45,376$50,459▲ $5,083
Cash and Non-Interest-Bearing Accounts$455$4,081▲ $3,626
Accounts Receivable$288$352▲ $64
Prepaid Expenses and Deferred Charges$136$97▼ $39
Total Assets$563,938$550,235▼ $13,703
Other Assets Total$2,864$3,377▲ $513
Liabilities
Mortgage Notes Payable Secured by Investment Property$95,726$95,726→ $0
Accounts Payable and Accrued Expenses$8,306$17,308▲ $9,002
Other Liabilities$2,864$3,377▲ $513
Deferred Revenue$657$352▼ $305
Total Liabilities$107,553$116,763▲ $9,210
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$456,385$433,472▼ $22,913
Total Net Assets Fund Balance$456,385$433,472▼ $22,913
Total Liabilities and Net Assets / Fund Balance$563,938$550,235▼ $13,703

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$445,908$443,818$889,726
Other Land Buildings$4,165$70,211$74,376
Equipment$0$45,333$45,333
Land$41,796-$41,796
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleOtherTotal
Tammy VernonOutgoing Treasurer$121,695$121,695

Board Members and Trustees

NameTitle
Craig PeatrossPresident
Diane EvansDirector
Garry MerrittDirector
Mallory OldhamSecretary
Ahaz ArmstrongTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$59,593
Program Service Revenue
$43,523
Investment Income
$4
Other Revenue
$0
Change in Net Assets
$-22,913

Audited Revenue Reconciliation

Revenue per Audited Statements
$103,120
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$103,120
Total Revenue per Form 990
$103,120
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$126,033
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$23,369--$23,369
Depreciation Depletion$22,950--$22,950
Insurance$11,431--$11,431
All Other Expenses$9,534$1,436-$10,970
Fees for Services Management$10,517--$10,517
Fees for Services Accounting-$5,836-$5,836
Office Expenses$5,300--$5,300
Other Expenses$4,444--$4,444
Advertising$134--$134
Conferences and Meetings$122--$122
Total Functional Expenses$118,761$7,272$0$126,033

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$126,033
Total Expenses per Audited Statements$126,033
Total Expenses per Form 990$126,033
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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$3,377
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No

Governance Explanations

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

“The tax return is reviewed by the director of finance of the management company and signed by the treasurer of the owner. Both individuals report to the board of directors.”

Form 990, Part VI, Section C, Line 19

“The organization has no written conflict of interest policy. Governing documents, financial statements and other pertinent information are provided to the public upon request.”

Filing and Contact Details

Filer

Filer Name
East Salem Apartments Inc
EIN
55-0824558
Phone
3367653906
Address
2585 W CLEMMONSVILLE RD SUITE 102, WINSTONSALEM, NC 27127
Doing Business As
University Court Apartments

Signing Officer

Name
Ahaz Armstrong
Title
Treasurer
Phone
3367653906
Signed
2025-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ahaz Armstrong
Formed
2002
Legal Domicile
Nc
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
4

Preparer

Firm
Bernard Robinson & Company Llp
Address
PO BOX 19608, GREENSBORO, NC 27419-9608
Preparer
Kourtney B Payne
Phone
3362944494
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Manager salary reimbursement: program service expenses 3,253. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,253. Misc operating expenses: program service expenses 2,308. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,308. Office salary reimbursement: program service expenses 1,728. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,728. Misc administrative expenses: program service expenses 0. Management and general expenses 1,436. Fundraising expenses 0. Total expenses 1,436. Payroll tax reimbursement: program service expenses 1,254. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,254. Supplies: program service expenses 521. Management and general expenses 0. Fundraising expenses 0. Total expenses 521. Security contract: program service expenses 470. Management and general expenses 0. Fundraising expenses 0. Total expenses 470.”

Financial Statement Notes

PART X, LINE 2:

“It is the organization's policy to evaluate all tax positions to identify any that may be considered uncertain. All identified material tax positions are assessed and measured by a "more-likely-than-not" threshold to determine if the tax position is uncertain and what, if any, the effect of the uncertain tax position may have on the financial statements. No material uncertain tax positions were identified for 2025.”

Raw XML AppendixShowing 400 of 651 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0IT IS THE ORGANIZATION'S POLICY TO EVALUATE ALL TAX POSITIONS TO IDENTIFY ANY THAT MAY BE CONSIDERED UNCERTAIN. ALL IDENTIFIED MATERIAL TAX POSITIONS ARE ASSESSED AND MEASURED BY A "MORE-LIKELY-THAN-NOT" THRESHOLD TO DETERMINE IF THE TAX POSITION IS UNCERTAIN AND WHAT, IF ANY, THE EFFECT OF THE UNCERTAIN TAX POSITION MAY HAVE ON THE FINANCIAL STATEMENTS. NO MATERIAL UNCERTAIN TAX POSITIONS WERE IDENTIFIED FOR 2025.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TAX RETURN IS REVIEWED BY THE DIRECTOR OF FINANCE OF THE MANAGEMENT COMPANY AND SIGNED BY THE TREASURER OF THE OWNER. BOTH INDIVIDUALS REPORT TO THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS NO WRITTEN CONFLICT OF INTEREST POLICY. GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER PERTINENT INFORMATION ARE PROVIDED TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MANAGER SALARY REIMBURSEMENT: PROGRAM SERVICE EXPENSES 3,253. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,253. MISC OPERATING EXPENSES: PROGRAM SERVICE EXPENSES 2,308. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,308. OFFICE SALARY REIMBURSEMENT: PROGRAM SERVICE EXPENSES 1,728. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,728. MISC ADMINISTRATIVE EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,436. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,436. PAYROLL TAX REIMBURSEMENT: PROGRAM SERVICE EXPENSES 1,254. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,254. SUPPLIES: PROGRAM SERVICE EXPENSES 521. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 521. SECURITY CONTRACT: PROGRAM SERVICE EXPENSES 470. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 470.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 24E
IRS990ScheduleR/AssetExchangeInd00
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IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd190
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0NORTH CAROLINA HOUSING FOUNDATION INC DBA ANCHOR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1GLADSTONE HOUSING INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2GRANVILLE PLACE INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3GRANVILLE PLAZA INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt4HUNTERS HILL INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt5KORNER HOMES INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt6LEGACY PLACE OF CATAWBA VALLEY INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt7MOCK PLACE INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt8MOUNTAIN PLACE INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt9TYRO SCHOOL APARTMENTS INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt10EAST SALEM HOMES INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt11VHVH INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt12MILLBROOK HOMES INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt13EAST 5TH STREET APARTMENTS INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt14NORTH CAROLINA HOUSING SERVICES & MANAGEMENT CORP DBA ANCHOR SERVICES & MAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt15NORTH WING INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt16ARP PLACE - GASTONIA INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt17ARP MANOR - KINGS MOUNTAIN INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt18ARP MANOR - MOORESVILLE INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt19THE ASSOCIATE REFORMED PRESBYTERIAN HOMES INC
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(3)

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