Liabilities / Assets
68th percentile
Higher debt load relative to assets than 68% of similar nonprofits.
Brown Lawson Housing Development Corporation
990 • Fiscal year 2018 • EIN 57-0695687
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
1.09x
Liabilities / Revenue
58th percentile
Higher debt load relative to revenue than 58% of similar nonprofits.
Net Margin
38th percentile
Higher net margin than 38% of similar nonprofits.
Top Officer Pay
49th percentile
Higher top officer pay than 49% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
24th percentile
Faster asset growth than 24% of similar nonprofits.
Revenue Growth
44th percentile
Faster revenue growth than 44% of similar nonprofits.
Balance Sheet
Assets
Down$2,285,375
Down $110,901 (-4.6%) from 2017
Net Assets
Down-$200,126
Down $131,945 (-194%) from 2017
Liabilities
Up$2,485,501
Up $21,044 (+0.9%) from 2017
Revenue And Expenses
Revenue
Up$817,008
Up $5,892 (+0.7%) from 2017
Expenses
Up$948,953
Up $159,020 (+20%) from 2017
Net Income
Down-$131,945
Down $153,128 (-723%) from 2017
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2018 to Dec 31, 2018
- Signed
- Nov 4, 2019
- Return Version
- 2018v3.1
- Gross Receipts
- $819,695
Mission and Program Overview
Mission
Brown-lawson housing development corporation, a south carolina not-for-profit corporation, was organized to construct, own, and operate a 72 unit apartment community in sumter, south carolina, known as shiloh-randolph manor, pursuant to section 202 of the national housing act, as amended. The corporation has entered into the standard fha regulatory agreements governing the operation of the project with the federal housing administration section of hud. A housing assistance payment contract (hap) with hud under section 8 of the national housing act provides rent assistance for elderly, age 62+ persons.
Brown-lawson housing development corporation, a south carolina not-for-profit corporation, was organized to construct, own, and operate a 72 unit apartment complex in sumter, south carolina, known as shiloh-randolph manor, pursuant to section 202 of the national housing act, as amended. The corporation has entered into the standard fha regulatory agreements governing the operation of the project with the federal housing administration section of hud. A housing assistance payment contract (hap) with hud under section 8 of the national housing act provides rent assistance for elderly, age 62+ persons.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $1,556,894 | $1,501,609 | ▼ $55,285 |
| Intangible Assets | $113,837 | $109,697 | ▼ $4,140 |
| Cash and Non-Interest-Bearing Accounts | $126,039 | $35,724 | ▼ $90,315 |
| Savings and Temporary Cash Investments | $17,495 | $18,780 | ▲ $1,285 |
| Prepaid Expenses and Deferred Charges | $25,431 | $6,981 | ▼ $18,450 |
| Accounts Receivable | $3,321 | $998 | ▼ $2,323 |
| Total Assets | $2,396,276 | $2,285,375 | ▼ $110,901 |
| Other Assets Total | $553,259 | $611,586 | ▲ $58,327 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $2,379,883 | $2,336,376 | ▼ $43,507 |
| Accounts Payable and Accrued Expenses | $50,758 | $100,994 | ▲ $50,236 |
| Other Liabilities | $29,669 | $43,833 | ▲ $14,164 |
| Deferred Revenue | $4,147 | $4,298 | ▲ $151 |
| Total Liabilities | $2,464,457 | $2,485,501 | ▲ $21,044 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $-68,181 | $-200,126 | ▼ $131,945 |
| Total Net Assets Fund Balance | $-68,181 | $-200,126 | ▼ $131,945 |
| Total Liabilities and Net Assets / Fund Balance | $2,396,276 | $2,285,375 | ▼ $110,901 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,153,520 | $2,799,717 | $3,953,237 |
| Leasehold Improvements | $175,748 | $109,679 | $285,427 |
| Equipment | $26,341 | $170,992 | $197,333 |
| Land | $146,000 | - | $146,000 |
| Other Assets Org | $50,629 | - | - |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Rev Dr William S Randolph | President |
| Lc Frederick | Vice President |
| Brenda Westpoint | Director |
| Keith Ivey | Director |
| Rev George P Windley Jr | Director |
| Roy Graham | Director |
| Linda Wheat | Secretary |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $539,667
- Program Service Revenue
- $278,498
- Investment Income
- $-2,397
- Other Revenue
- $1,240
- Change in Net Assets
- $-131,945
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $819,695
- Revenue Not Reported on Financial Statements
- $-2,687
- Revenue Not Reported on Form 990
- $0
- Other Revenue Adjustments
- $-2,687
- Total Revenue per Audited Statements
- $819,695
- Total Revenue per Form 990
- $817,008
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $948,953 |
| 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 |
|---|---|---|---|---|
| All Other Expenses | $146,438 | $12,793 | - | $159,231 |
| Depreciation Depletion | $155,898 | - | - | $155,898 |
| Interest | $113,177 | - | - | $113,177 |
| Other Expenses | $77,042 | - | - | $77,042 |
| Occupancy | $53,996 | - | - | $53,996 |
| Insurance | $52,479 | - | - | $52,479 |
| Fees for Services Management | $40,725 | - | - | $40,725 |
| Office Expenses | $23,269 | - | - | $23,269 |
| Fees for Services Accounting | - | $18,172 | - | $18,172 |
| Advertising | $2,565 | - | - | $2,565 |
| Total Functional Expenses | $917,988 | $30,965 | $0 | $948,953 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $951,640 |
| Expenses per Audited Statements | $948,953 |
| Total Expenses per Form 990 | $948,953 |
| Expenses Not Reported on Form 990 | $2,687 |
| Expenses Not Reported on Financial Statements | $0 |
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
Insider Transactions and Loans
Interested-Person Transactions
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Doris Randolph | Spouse of Board President | Doris Randolph Is an Employee of Westminster Company and Works on a Full-time Basis for the Property. She Receives a Compensation Salary Consistent With Others at Her Level in an Arms Length Transaction. | No | $35,657 |
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Security Deposits | $18,438 |
| Accrued Property Taxes | $12,846 |
| Accrued Interest | $8,995 |
| Accrued Management Fees | $3,554 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Business relationship with family members
- Yes
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- Yes
Governance Explanations
Form 990, Part VI, Section A, Line 3
“The board of directors has delegated the management of the rental apartments to multifamily select, inc. The affordable housing apartment complex is regulated by the u.s. Department of housing and urban development as to rent charges and operating methods. The management company was chosen due to its experience in management under these guidelines.”
Form 990, Part VI, Section B, Line 11B
“A copy of the form 990 is presented to the board members prior to being filed.”
Form 990, Part VI, Section B, Line 12C
“At the board meetings, directors and officers are expected to report any actual or perceived activities or circumstances that could be construed as a conflict of interest on their part.”
Form 990, Part VI, Section C, Line 19
“The governing documents and financial statements are available upon request.”
Filing and Contact Details
Filer
- Filer Name
- Brown-lawson Housing Development
- EIN
- 57-0695687
- Phone
- 8037750575
- Address
- 125 W BARTLETTE STREET, SUMTER, SC 29150
Signing Officer
- Name
- Reverend William S Randolph
- Title
- President
- Phone
- 8037750575
- Signed
- 2019-11-04
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Reverend William S Randol
- Formed
- 1978
- Legal Domicile
- Sc
- Voting Board Members
- 7
- Independent Board Members
- 7
- Employees
- 0
- Volunteers
- 7
Preparer
- Firm
- Bernard Robinson & Company Llp
- Address
- PO BOX 19608, GREENSBORO, NC 27419-9608
- Preparer
- Casey H Patterson
- Phone
- 3362944494
Supplemental Narrative
Additional Explanations
Form 990, Part IX, Line 24E
“Manager and superintendent salaries reimbursement: program service expenses 44,011. Management and general expenses 0. Fundraising expenses 0. Total expenses 44,011. Assisted living expenses: program service expenses 35,657. Management and general expenses 0. Fundraising expenses 0. Total expenses 35,657. Other renting expenses: program service expenses 16,749. Management and general expenses 0. Fundraising expenses 0. Total expenses 16,749. Real estate taxes: program service expenses 16,389. Management and general expenses 0. Fundraising expenses 0. Total expenses 16,389. Miscellaneous administrative expenses: program service expenses 0. Management and general expenses 12,793. Fundraising expenses 0. Total expenses 12,793. Payroll taxes reimbursements: program service expenses 11,529. Management and general expenses 0. Fundraising expenses 0. Total expenses 11,529. Mip / service charge: program service expenses 10,603. Management and general expenses 0. Fundraising expenses 0. Total expenses 10,603. Bad debts: program service expenses 6,341. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,341. Garbage and trash removal: program service expenses 3,443. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,443. Heating/cooling repairs and maintenance: program service expenses 1,701. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,701. Administrative rent free unit: program service expenses 15. Management and general expenses 0. Fundraising expenses 0. Total expenses 15.”
FORM 990, PART XII, LINE 2C:
“The management company receives a copy of the audit prior to the finalization of the audit. A copy of the audit is given to all of the board members for their comments each year when the audit is up for bid. The board of directors discusses the relationship with the current auditors and makes a determination to maintain the current relationship or contract a new auditing firm.”
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 2018.”
PART XI, LINE 4B - OTHER ADJUSTMENTS:
“LOSS ON DISPOSAL -2,687.”
PART XII, LINE 2D - OTHER ADJUSTMENTS:
“LOSS ON DISPOSAL 2,687.”
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| IRS990/MissionDesc | 0 | BROWN-LAWSON HOUSING DEVELOPMENT CORPORATION, A SOUTH CAROLINA NOT-FOR-PROFIT CORPORATION, WAS ORGANIZED TO CONSTRUCT, OWN, AND OPERATE A 72 UNIT APARTMENT COMPLEX IN SUMTER, SOUTH CAROLINA, KNOWN AS SHILOH-RANDOLPH MANOR, PURSUANT TO SECTION 202 OF THE NATIONAL HOUSING ACT, AS AMENDED. THE CORPORATION HAS ENTERED INTO THE STANDARD FHA REGULATORY AGREEMENTS GOVERNING THE OPERATION OF THE PROJECT WITH THE FEDERAL HOUSING ADMINISTRATION SECTION OF HUD. A HOUSING ASSISTANCE PAYMENT CONTRACT (HAP) WITH HUD UNDER SECTION 8 OF THE NATIONAL HOUSING ACT PROVIDES RENT ASSISTANCE FOR ELDERLY, AGE 62+ PERSONS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 2379883 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 2336376 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -68181 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -200126 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | -2687 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -2687 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 53996 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 53996 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 23269 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 23269 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 553259 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 611586 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | CONTRACTS |
| IRS990/OtherExpensesGrp/Desc | 1 | MISCELLANEOUS FINANCIAL |
| IRS990/OtherExpensesGrp/Desc | 2 | SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 3 | PAYROLL REIMBURSEMENT |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 93933 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 80358 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 78108 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 77042 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 93933 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 80358 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 78108 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 77042 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 29669 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 43833 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 531110 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1240 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 1240 |
| IRS990/OtherRevenueTotalAmt | 0 | 1240 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 25431 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 6981 |
| IRS990/PrincipalOfficerNm | 0 | REVEREND WILLIAM S RANDOL |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 531110 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 531110 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 531110 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | RENTAL INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | LAUNDRY AND VENTING |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | TENANT CHARGES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 261573 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 10853 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 6072 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 261573 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 10853 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 6072 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 614239 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | -804 |
| IRS990/PYOtherExpensesAmt | 0 | 789933 |
| IRS990/PYOtherRevenueAmt | 0 | 1429 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 196252 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 21183 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 789933 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 811116 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -131945 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 279738 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 17495 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 18780 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 539667 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 614239 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 624751 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 614281 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 594308 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 2987246 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 290 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 200 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 167 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 135 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 228 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 1020 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 279738 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 197681 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 175960 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 174801 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 182323 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 1010503 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 290 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 200 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 167 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 135 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 228 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 1020 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00030 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00030 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 13618 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 13822 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 15648 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 43088 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.98910 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.98570 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 3997749 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 819405 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 811920 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 800711 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 789082 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 776631 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 3997749 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 819695 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 812120 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 814496 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 803039 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 792507 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 4041857 |
| 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 | 1 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 1153520 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 2799717 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 3953237 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 26341 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 170992 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 197333 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 2687 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 948953 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 146000 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 146000 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 175748 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 109679 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 285427 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 372775 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 18043 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 2 | 170139 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 3 | 50629 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | DEBT SERVICE RESERVE |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | RESIDUAL RECEIPTS |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 2 | RESERVE REPLACEMENT FUND |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 3 | MORTGAGE ESCROW DEPOSITS |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 2687 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 3554 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 8995 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 18438 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 12846 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | ACCRUED MANAGEMENT FEES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | ACCRUED INTEREST |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | SECURITY DEPOSITS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | ACCRUED PROPERTY TAXES |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | -2687 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | -2687 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 819695 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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 2018. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | LOSS ON DISPOSAL -2,687. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | LOSS ON DISPOSAL 2,687. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1501609 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 611586 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 948953 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 43833 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 817008 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 819695 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 951640 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 0 | DORIS RANDOLPH |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | SPOUSE OF BOARD PRESIDENT |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 35657 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | DORIS RANDOLPH IS AN EMPLOYEE OF WESTMINSTER COMPANY AND WORKS ON A FULL-TIME BASIS FOR THE PROPERTY. SHE RECEIVES A COMPENSATION SALARY CONSISTENT WITH OTHERS AT HER LEVEL IN AN ARMS LENGTH TRANSACTION. |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE BOARD OF DIRECTORS HAS DELEGATED THE MANAGEMENT OF THE RENTAL APARTMENTS TO MULTIFAMILY SELECT, INC. THE AFFORDABLE HOUSING APARTMENT COMPLEX IS REGULATED BY THE U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT AS TO RENT CHARGES AND OPERATING METHODS. THE MANAGEMENT COMPANY WAS CHOSEN DUE TO ITS EXPERIENCE IN MANAGEMENT UNDER THESE GUIDELINES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | A COPY OF THE FORM 990 IS PRESENTED TO THE BOARD MEMBERS PRIOR TO BEING FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | AT THE BOARD MEETINGS, DIRECTORS AND OFFICERS ARE EXPECTED TO REPORT ANY ACTUAL OR PERCEIVED ACTIVITIES OR CIRCUMSTANCES THAT COULD BE CONSTRUED AS A CONFLICT OF INTEREST ON THEIR PART. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | MANAGER AND SUPERINTENDENT SALARIES REIMBURSEMENT: PROGRAM SERVICE EXPENSES 44,011. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 44,011. ASSISTED LIVING EXPENSES: PROGRAM SERVICE EXPENSES 35,657. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 35,657. OTHER RENTING EXPENSES: PROGRAM SERVICE EXPENSES 16,749. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,749. REAL ESTATE TAXES: PROGRAM SERVICE EXPENSES 16,389. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,389. MISCELLANEOUS ADMINISTRATIVE EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 12,793. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,793. PAYROLL TAXES REIMBURSEMENTS: PROGRAM SERVICE EXPENSES 11,529. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,529. MIP / SERVICE CHARGE: PROGRAM SERVICE EXPENSES 10,603. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,603. BAD DEBTS: PROGRAM SERVICE EXPENSES 6,341. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,341. GARBAGE AND TRASH REMOVAL: PROGRAM SERVICE EXPENSES 3,443. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,443. HEATING/COOLING REPAIRS AND MAINTENANCE: PROGRAM SERVICE EXPENSES 1,701. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,701. ADMINISTRATIVE RENT FREE UNIT: PROGRAM SERVICE EXPENSES 15. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE MANAGEMENT COMPANY RECEIVES A COPY OF THE AUDIT PRIOR TO THE FINALIZATION OF THE AUDIT. A COPY OF THE AUDIT IS GIVEN TO ALL OF THE BOARD MEMBERS FOR THEIR COMMENTS EACH YEAR WHEN THE AUDIT IS UP FOR BID. THE BOARD OF DIRECTORS DISCUSSES THE RELATIONSHIP WITH THE CURRENT AUDITORS AND MAKES A DETERMINATION TO MAINTAIN THE CURRENT RELATIONSHIP OR CONTRACT A NEW AUDITING FIRM. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART IX, LINE 24E |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XII, LINE 2C: |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $2,285,375
- Liabilities
- $2,485,501
- Net assets
- -$200,126
- Revenue
- $817,008
- Expenses
- $948,953
- Net income
- -$131,945