Liabilities / Assets
98th percentile
Higher debt load relative to assets than 98% of similar nonprofits.
Coa Senior Housing Inc
EIN 56-1855098 • 501(c)3 • Smithfield, NC
Profile
The exempt purpose is to provide housing to low income elderly or handicapped individuals. The subsidized rentals from the dept. Of housing and urban development make this possible.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
2.70x
Liabilities / Revenue
99th percentile
Higher debt load relative to revenue than 99% of similar nonprofits.
Net Margin
15th percentile
Higher net margin than 15% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
29th percentile
Faster asset growth than 29% of similar nonprofits.
Revenue Growth
37th percentile
Faster revenue growth than 37% of similar nonprofits.
Balance Sheet
Assets
Down$844,405
Down $48,062 (-5.4%) from 2023
Liabilities
Up$2,275,830
Up $4,123 (+0.2%) from 2023
Net Assets
Down-$1,431,425
Down $52,185 (-3.8%) from 2023
Revenue
Up$258,481
Up $1,859 (+0.7%) from 2023
Expenses
Up$315,993
Up $27,759 (+9.6%) from 2023
Net Income
Down-$57,512
Down $25,900 (-82%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $844,405
- Liabilities
- $2,275,830
- Net assets
- -$1,431,425
- Revenue
- $258,481
- Expenses
- $315,993
- Net income
- -$57,512
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 6, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $258,481
Mission and Program Overview
Mission
The exempt purpose is to provide housing to low income elderly or handicapped individuals. The subsidized rentals from the dept. Of housing and urban development make this possible.
The organization was formed as a non-profit corporation for the purpose of constructing and operating a rental housing project under section 202 of the national housing act. The project consists of 36 hud-assisted elderly housing units and 1 market rate unit currently being used as an administrative rent-free unit in clayton, north carolina and is currently operating under the name of village gardens. Occupancy was approved by hud on october 21, 1996. Such projects are regulated by hud as to rent charges and operating methods. Occupancy is restricted by hud to very low-income households with at least one person 62 years of age or older. A significant portion of the project's rental income is received from hud under a project rental assistance contract (prac). During the year ended december 31, 2024, rental revenue from hud totaled 88,049, representing 37.9% of total revenue. Financing was provided by hud with a section 202 capital advance. The project's capital advance together with it
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $747,529 | $697,974 | ▼ $49,555 |
| Investments Program Related | $114,417 | $88,889 | ▼ $25,528 |
| Savings and Temporary Cash Investments | $13,975 | $14,350 | ▲ $375 |
| Prepaid Expenses and Deferred Charges | - | $10,548 | - |
| Cash and Non-Interest-Bearing Accounts | $15,365 | $10,428 | ▼ $4,937 |
| Accounts Receivable | $1,181 | $2,079 | ▲ $898 |
| Total Assets | $892,467 | $844,405 | ▼ $48,062 |
| Other Assets Total | - | $20,137 | - |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $2,243,000 | $2,243,000 | → $0 |
| Other Liabilities | $19,467 | $21,018 | ▲ $1,551 |
| Accounts Payable and Accrued Expenses | $8,267 | $10,286 | ▲ $2,019 |
| Deferred Revenue | $973 | $1,526 | ▲ $553 |
| Total Liabilities | $2,271,707 | $2,275,830 | ▲ $4,123 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $-1,379,240 | $-1,431,425 | ▼ $52,185 |
| Total Net Assets Fund Balance | $-1,379,240 | $-1,431,425 | ▼ $52,185 |
| Total Liabilities and Net Assets / Fund Balance | $892,467 | $844,405 | ▼ $48,062 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $600,292 | $1,581,842 | $2,182,134 |
| Land | $84,647 | - | $84,647 |
| Other Land Buildings | $13,035 | $43,283 | $56,318 |
| Equipment | - | $47,409 | $47,409 |
| Investment Program Related Org | $10,890 | - | - |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Jimmy Parker | Chair |
| Steve Strickland | Vice Chair |
| Lee Byrd | Sec./treasur |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $88,049
- Program Service Revenue
- $169,407
- Investment Income
- $1,025
- Other Revenue
- $0
- Change in Net Assets
- $-57,512
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $258,481
- Total Revenue per Audited Statements
- $258,481
- Total Revenue per Form 990
- $258,481
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $315,993 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Occupancy | $58,318 | - | - | $58,318 |
| Depreciation Depletion | $56,983 | - | - | $56,983 |
| Fees for Services Other | $26,299 | - | - | $26,299 |
| All Other Expenses | $25,041 | - | - | $25,041 |
| Fees for Services Management | - | $24,974 | - | $24,974 |
| Other Expenses | $16,370 | - | - | $16,370 |
| Fees for Services Accounting | - | $14,049 | - | $14,049 |
| Total Functional Expenses | $276,970 | $39,023 | $0 | $315,993 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $315,993 |
| Expenses per Audited Statements | $310,666 |
| Total Expenses per Audited Statements | $310,666 |
| Expenses Not Reported on Financial Statements | $5,327 |
| Other Expense Adjustments | $5,327 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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
| Liability | Amount |
|---|---|
| Security Deposits | $14,350 |
| Accrued Management Fees | $3,028 |
| Advance - Johnston County C O a | $2,161 |
| Accrued Payroll Taxes | $1,310 |
| Advance - Triangle Hsg. Dev. Corp. | $169 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Audit committee
- No
- 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
“Management fee: beginning in 2014, the project became self-managed. The project entered into a management agreement allowing for a management fee equal to 10.92% of rent collected. For the year ended december 31, 2024, the fee amounted to 24,974. Per agreement with hud, the project operating account is allowed to transfer this money to an entity maintained bank account and is allowed to use these funds in its entity operations. During the year ended december 31, 2024, the project transferred 26,299 to an entity maintained bank account. This amount has been reflected on the project's statement of activities in account number 7105 entity revenue. For the year ended december 31, 2024, the project used 26,299 of these funds to reimburse community & senior services of johnston county ("css") for providing contract services. This amount has been reflected on the project's statement of activities in account number 7190 other expenses. In addition, the project reimbursed css 10,799 for providing front line administrative and accounting services.”
Form 990, Page 6, Part VI, Line 11B
“No review was or will be conducted.”
Form 990, Page 6, Part VI, Line 19
“Form 990 and all related financial and policy information are made available to the public upon written request.”
Filing and Contact Details
Filer
- Filer Name
- Coa Senior Housing Inc
- EIN
- 56-1855098
- Phone
- 9199346066
- Address
- 1363 W MARKET STREET, SMITHFIELD, NC 27577
Signing Officer
- Name
- Jimmy Parker
- Title
- Chair
- Phone
- 9199346066
- Signed
- 2025-11-06
Organization Details
- Principal Officer
- Jimmy Parker
- Formed
- 1994
- Legal Domicile
- Nc
- Voting Board Members
- 3
- Independent Board Members
- 3
- Employees
- 5
Preparer
- Firm
- O Douglas Covington
- Address
- 1031 SUMMIT AVE STE 2E1, GREENSBORO, NC 27405
- Preparer
- O Douglas Covington
- Phone
- 3362725618
Supplemental Narrative
Additional Explanations
FORM 990 - ORGANIZATION'S MISSION
“The organization was formed as a non-profit corporation for the purpose of constructing and operating a rental housing project under section 202 of the national housing act. The project consists of 36 hud-assisted elderly housing units and 1 market rate unit currently being used as an administrative rent-free unit in clayton, north carolina and is currently operating under the name of village gardens. Occupancy was approved by hud on october 21, 1996. Such projects are regulated by hud as to rent charges and operating methods. Occupancy is restricted by hud to very low-income households with at least one person 62 years of age or older. A significant portion of the project's rental income is received from hud under a project rental assistance contract (prac). During the year ended december 31, 2024, rental revenue from hud totaled 88,049, representing 37.9% of total revenue. Financing was provided by hud with a section 202 capital advance. The project's capital advance together with its project rental assistance contract (prac) is its major hud program.”
Form 990, Page 2, Part III, Line 4A
“The organization was formed as a non-profit corporation for the purpose of constructing and operating a rental housing project under section 202 of the national housing act. The project consists of 36 hud-assisted elderly housing units and 1 market rate unit currently being used as an administrative rent-free unit in clayton, north carolina and is currently operating under the name of village gardens. Occupancy was approved by hud on october 21, 1996. Such projects are regulated by hud as to rent charges and operating methods. Occupancy is restricted by hud to very low-income households with at least one person 62 years of age or older. A significant portion of the project's rental income is received from hud under a project rental assistance contract (prac). During the year ended december 31, 2024, rental revenue from hud totaled 88,049, representing 37.9% of total revenue. Financing was provided by hud with a section 202 capital advance. The project's capital advance together with its project rental assistance contract (prac) is its major hud program.”
Form 990, Part XI, Line 9
“Book / tax depreciation difference 5,327”
Financial Statement Notes
Schedule D, Page 3, Part X
“The project has been classified as an other-than private foundation and is tax-exempt under section 501(c)(3) of the internal revenue code. The project is subject to a tax on income from any unrelated business. At december 31, 2024, the project had no unrelated business income. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-likely-than-not be sustained upon examination by taxing authorities. The project has analyzed tax positions taken for filing with the internal revenue service and all state jurisdictions where it operates. The project believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on the project's financial condition, results of operations or cash flows. Accordingly, the project has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at december 31, 2024. The project is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The project believes it is no longer subject to income tax examinations for years prior to 2021.”
Schedule D, Page 4, Part XII, Line 4B
“Book / tax depreciation difference 5,327”
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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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| IRS990/MissionDesc | 0 | THE ORGANIZATION WAS FORMED AS A NON-PROFIT CORPORATION FOR THE PURPOSE OF CONSTRUCTING AND OPERATING A RENTAL HOUSING PROJECT UNDER SECTION 202 OF THE NATIONAL HOUSING ACT. THE PROJECT CONSISTS OF 36 HUD-ASSISTED ELDERLY HOUSING UNITS AND 1 MARKET RATE UNIT CURRENTLY BEING USED AS AN ADMINISTRATIVE RENT-FREE UNIT IN CLAYTON, NORTH CAROLINA AND IS CURRENTLY OPERATING UNDER THE NAME OF VILLAGE GARDENS. OCCUPANCY WAS APPROVED BY HUD ON OCTOBER 21, 1996. SUCH PROJECTS ARE REGULATED BY HUD AS TO RENT CHARGES AND OPERATING METHODS. OCCUPANCY IS RESTRICTED BY HUD TO VERY LOW-INCOME HOUSEHOLDS WITH AT LEAST ONE PERSON 62 YEARS OF AGE OR OLDER. A SIGNIFICANT PORTION OF THE PROJECT'S RENTAL INCOME IS RECEIVED FROM HUD UNDER A PROJECT RENTAL ASSISTANCE CONTRACT (PRAC). DURING THE YEAR ENDED DECEMBER 31, 2024, RENTAL REVENUE FROM HUD TOTALED 88,049, REPRESENTING 37.9% OF TOTAL REVENUE. FINANCING WAS PROVIDED BY HUD WITH A SECTION 202 CAPITAL ADVANCE. THE PROJECT'S CAPITAL ADVANCE TOGETHER WITH IT |
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| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 20137 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 5327 |
| IRS990/OtherExpensesGrp/Desc | 0 | REPAIRS |
| IRS990/OtherExpensesGrp/Desc | 1 | PAYROLL |
| IRS990/OtherExpensesGrp/Desc | 2 | OFFICE SALARIES |
| IRS990/OtherExpensesGrp/Desc | 3 | HEATING/COOLING REPAIR & |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 47514 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 25349 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 21096 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 16370 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 47514 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 25349 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 21096 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 16370 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 19467 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 21018 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 10548 |
| IRS990/PrincipalOfficerNm | 0 | JIMMY PARKER |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | APARTMENTS SMITHFIELD NC |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | HUD ALL. SELF CHGD MGT FEE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 143108 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 26299 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 143108 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 26299 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 93270 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 798 |
| IRS990/PYOtherExpensesAmt | 0 | 288234 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 162554 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -31612 |
| IRS990/PYTotalExpensesAmt | 0 | 288234 |
| IRS990/PYTotalRevenueAmt | 0 | 256622 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -57512 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | true |
| IRS990/RevenueAmt | 0 | 169407 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 13975 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 14350 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 88049 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 93270 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 101868 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 105086 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 109253 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 497526 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 1025 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 798 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 180 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 148 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 221 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 2372 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 788832 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.99530 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.99680 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 497526 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 88049 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 93270 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 101868 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 105086 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 109253 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 497526 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 499898 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 600292 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 1581842 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 2182134 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 47409 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 47409 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 5327 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 310666 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 0 | 77999 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 1 | 10890 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 0 | RESERVE FOR REPLACEMENTS ESCROW |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 1 | RESIDUAL RECEIPTS ESCROW |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 84647 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 84647 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 5327 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 13035 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 43283 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 56318 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 14350 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 3028 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 2161 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 1310 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 4 | 169 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | SECURITY DEPOSITS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | ACCRUED MANAGEMENT FEES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | ADVANCE - JOHNSTON COUNTY C O A |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | ACCRUED PAYROLL TAXES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 4 | ADVANCE - TRIANGLE HSG. DEV. CORP. |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 258481 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE PROJECT HAS BEEN CLASSIFIED AS AN OTHER-THAN PRIVATE FOUNDATION AND IS TAX-EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE PROJECT IS SUBJECT TO A TAX ON INCOME FROM ANY UNRELATED BUSINESS. AT DECEMBER 31, 2024, THE PROJECT HAD NO UNRELATED BUSINESS INCOME. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE PROJECT HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND ALL STATE JURISDICTIONS WHERE IT OPERATES. THE PROJECT BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE PROJECT'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE PROJECT HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT DECEMBER 31, 2024. THE PROJECT IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PROJECT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2021. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | BOOK / TAX DEPRECIATION DIFFERENCE 5,327 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PAGE 4, PART XII, LINE 4B |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 697974 |
| IRS990ScheduleD/TotalBookValueProgramRltdAmt | 0 | 88889 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 315993 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 21018 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 258481 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 258481 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 310666 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | false |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION WAS FORMED AS A NON-PROFIT CORPORATION FOR THE PURPOSE OF CONSTRUCTING AND OPERATING A RENTAL HOUSING PROJECT UNDER SECTION 202 OF THE NATIONAL HOUSING ACT. THE PROJECT CONSISTS OF 36 HUD-ASSISTED ELDERLY HOUSING UNITS AND 1 MARKET RATE UNIT CURRENTLY BEING USED AS AN ADMINISTRATIVE RENT-FREE UNIT IN CLAYTON, NORTH CAROLINA AND IS CURRENTLY OPERATING UNDER THE NAME OF VILLAGE GARDENS. OCCUPANCY WAS APPROVED BY HUD ON OCTOBER 21, 1996. SUCH PROJECTS ARE REGULATED BY HUD AS TO RENT CHARGES AND OPERATING METHODS. OCCUPANCY IS RESTRICTED BY HUD TO VERY LOW-INCOME HOUSEHOLDS WITH AT LEAST ONE PERSON 62 YEARS OF AGE OR OLDER. A SIGNIFICANT PORTION OF THE PROJECT'S RENTAL INCOME IS RECEIVED FROM HUD UNDER A PROJECT RENTAL ASSISTANCE CONTRACT (PRAC). DURING THE YEAR ENDED DECEMBER 31, 2024, RENTAL REVENUE FROM HUD TOTALED 88,049, REPRESENTING 37.9% OF TOTAL REVENUE. FINANCING WAS PROVIDED BY HUD WITH A SECTION 202 CAPITAL ADVANCE. THE PROJECT'S CAPITAL ADVANCE TOGETHER WITH ITS PROJECT RENTAL ASSISTANCE CONTRACT (PRAC) IS ITS MAJOR HUD PROGRAM. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION WAS FORMED AS A NON-PROFIT CORPORATION FOR THE PURPOSE OF CONSTRUCTING AND OPERATING A RENTAL HOUSING PROJECT UNDER SECTION 202 OF THE NATIONAL HOUSING ACT. THE PROJECT CONSISTS OF 36 HUD-ASSISTED ELDERLY HOUSING UNITS AND 1 MARKET RATE UNIT CURRENTLY BEING USED AS AN ADMINISTRATIVE RENT-FREE UNIT IN CLAYTON, NORTH CAROLINA AND IS CURRENTLY OPERATING UNDER THE NAME OF VILLAGE GARDENS. OCCUPANCY WAS APPROVED BY HUD ON OCTOBER 21, 1996. SUCH PROJECTS ARE REGULATED BY HUD AS TO RENT CHARGES AND OPERATING METHODS. OCCUPANCY IS RESTRICTED BY HUD TO VERY LOW-INCOME HOUSEHOLDS WITH AT LEAST ONE PERSON 62 YEARS OF AGE OR OLDER. A SIGNIFICANT PORTION OF THE PROJECT'S RENTAL INCOME IS RECEIVED FROM HUD UNDER A PROJECT RENTAL ASSISTANCE CONTRACT (PRAC). DURING THE YEAR ENDED DECEMBER 31, 2024, RENTAL REVENUE FROM HUD TOTALED 88,049, REPRESENTING 37.9% OF TOTAL REVENUE. FINANCING WAS PROVIDED BY HUD WITH A SECTION 202 CAPITAL ADVANCE. THE PROJECT'S CAPITAL ADVANCE TOGETHER WITH ITS PROJECT RENTAL ASSISTANCE CONTRACT (PRAC) IS ITS MAJOR HUD PROGRAM. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | MANAGEMENT FEE: BEGINNING IN 2014, THE PROJECT BECAME SELF-MANAGED. THE PROJECT ENTERED INTO A MANAGEMENT AGREEMENT ALLOWING FOR A MANAGEMENT FEE EQUAL TO 10.92% OF RENT COLLECTED. FOR THE YEAR ENDED DECEMBER 31, 2024, THE FEE AMOUNTED TO 24,974. PER AGREEMENT WITH HUD, THE PROJECT OPERATING ACCOUNT IS ALLOWED TO TRANSFER THIS MONEY TO AN ENTITY MAINTAINED BANK ACCOUNT AND IS ALLOWED TO USE THESE FUNDS IN ITS ENTITY OPERATIONS. DURING THE YEAR ENDED DECEMBER 31, 2024, THE PROJECT TRANSFERRED 26,299 TO AN ENTITY MAINTAINED BANK ACCOUNT. THIS AMOUNT HAS BEEN REFLECTED ON THE PROJECT'S STATEMENT OF ACTIVITIES IN ACCOUNT NUMBER 7105 ENTITY REVENUE. FOR THE YEAR ENDED DECEMBER 31, 2024, THE PROJECT USED 26,299 OF THESE FUNDS TO REIMBURSE COMMUNITY & SENIOR SERVICES OF JOHNSTON COUNTY ("CSS") FOR PROVIDING CONTRACT SERVICES. THIS AMOUNT HAS BEEN REFLECTED ON THE PROJECT'S STATEMENT OF ACTIVITIES IN ACCOUNT NUMBER 7190 OTHER EXPENSES. IN ADDITION, THE PROJECT REIMBURSED CSS 10,799 FOR PROVIDING FRONT LINE ADMINISTRATIVE AND ACCOUNTING SERVICES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | NO REVIEW WAS OR WILL BE CONDUCTED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | FORM 990 AND ALL RELATED FINANCIAL AND POLICY INFORMATION ARE MADE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | BOOK / TAX DEPRECIATION DIFFERENCE 5,327 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XI, LINE 9 |
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| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | NC |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 892467 |
| IRS990/TotalAssetsEOYAmt | 0 | 844405 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 892467 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 844405 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 88049 |
| IRS990/TotalEmployeeCnt | 0 | 5 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 39023 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 276970 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 315993 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 2271707 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 2275830 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 2271707 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 2275830 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | -1379240 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -1431425 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 276970 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 169407 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 1025 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 169407 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 258481 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 892467 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 844405 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 1363 WEST MARKET STREET |
| IRS990/USAddress/CityNm | 0 | SMITHFIELD |
| IRS990/USAddress/StateAbbreviationCd | 0 | NC |
| IRS990/USAddress/ZIPCd | 0 | 27577 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 3 |
| IRS990/VotingMembersIndependentCnt | 0 | 3 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JIMMY PARKER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CHAIR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9199346066 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-06 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | COA SENIOR HOUSING INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | COAS |
| ReturnHeader/Filer/EIN | 0 | 561855098 |
| ReturnHeader/Filer/PhoneNum | 0 | 9199346066 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1363 W MARKET STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SMITHFIELD |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NC |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 27577 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 561425237 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | O DOUGLAS COVINGTON |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1031 SUMMIT AVE STE 2E1 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | GREENSBORO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 27405 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3362725618 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-06 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | O DOUGLAS COVINGTON |
| ReturnHeader/ReturnTs | 0 | 2025-11-11T08:17:38-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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