Liabilities / Assets
66th percentile
Higher debt load relative to assets than 66% of similar nonprofits.
Brown Lawson Housing Development Corporation
990 • Fiscal year 2023 • EIN 57-0695687
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
1.01x
Liabilities / Revenue
57th percentile
Higher debt load relative to revenue than 57% of similar nonprofits.
Net Margin
55th percentile
Higher net margin than 55% of similar nonprofits.
Top Officer Pay
46th percentile
Higher top officer pay than 46% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
20th percentile
Faster asset growth than 20% of similar nonprofits.
Revenue Growth
45th percentile
Faster revenue growth than 45% of similar nonprofits.
Balance Sheet
Assets
Down$2,143,820
Down $119,308 (-5.3%) from 2022
Net Assets
Down-$24,501
Down $7,032 (-40%) from 2022
Liabilities
Down$2,168,321
Down $112,276 (-4.9%) from 2022
Revenue And Expenses
Revenue
Up$937,448
Up $24,375 (+2.7%) from 2022
Expenses
Up$944,480
Up $92,355 (+11%) from 2022
Net Income
Down-$7,032
Down $67,980 (-112%) from 2022
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2023 to Dec 31, 2023
- Signed
- May 10, 2024
- Return Version
- 2023v5.0
- Gross Receipts
- $937,448
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 | $1,170,826 | $1,114,188 | ▼ $56,638 |
| Intangible Assets | $93,137 | $88,998 | ▼ $4,139 |
| Savings and Temporary Cash Investments | $23,326 | $23,550 | ▲ $224 |
| Cash and Non-Interest-Bearing Accounts | $6,896 | $22,109 | ▲ $15,213 |
| Prepaid Expenses and Deferred Charges | $13,389 | $13,223 | ▼ $166 |
| Accounts Receivable | $64 | $2,161 | ▲ $2,097 |
| Total Assets | $2,263,128 | $2,143,820 | ▼ $119,308 |
| Other Assets Total | $955,490 | $879,591 | ▼ $75,899 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $2,140,823 | $2,086,034 | ▼ $54,789 |
| Accounts Payable and Accrued Expenses | $95,086 | $42,972 | ▼ $52,114 |
| Other Liabilities | $39,488 | $35,637 | ▼ $3,851 |
| Deferred Revenue | $5,200 | $3,678 | ▼ $1,522 |
| Total Liabilities | $2,280,597 | $2,168,321 | ▼ $112,276 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $-17,469 | $-24,501 | ▼ $7,032 |
| Total Net Assets Fund Balance | $-17,469 | $-24,501 | ▼ $7,032 |
| Total Liabilities and Net Assets / Fund Balance | $2,263,128 | $2,143,820 | ▼ $119,308 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $817,571 | $3,247,713 | $4,065,284 |
| Leasehold Improvements | $142,802 | $192,812 | $335,614 |
| Equipment | $7,815 | $191,793 | $199,608 |
| Land | $146,000 | - | $146,000 |
| Other Assets Org | $52,066 | - | - |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Roy Graham | Acting President |
| Rev Dr William S Randolph | Past President |
| Lc Frederick | Past Vice President |
| Brenda Westpoint | Director |
| Keith Ivey | Director |
| Rev George P Windley Jr | Director |
| Linda Wheat | Secretary |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $672,250
- Program Service Revenue
- $264,588
- Investment Income
- $548
- Other Revenue
- $62
- Change in Net Assets
- $-7,032
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $937,448
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $0
- Total Revenue per Audited Statements
- $937,448
- Total Revenue per Form 990
- $937,448
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $944,480 |
| 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 | $152,503 | $19,187 | - | $171,690 |
| Depreciation Depletion | $101,475 | - | - | $101,475 |
| Interest | $97,544 | - | - | $97,544 |
| Insurance | $74,722 | - | - | $74,722 |
| Other Expenses | $66,134 | - | - | $66,134 |
| Occupancy | $57,154 | - | - | $57,154 |
| Fees for Services Management | $45,830 | - | - | $45,830 |
| Office Expenses | $30,348 | - | - | $30,348 |
| Fees for Services Accounting | - | $16,344 | - | $16,344 |
| Advertising | $229 | - | - | $229 |
| Total Functional Expenses | $908,949 | $35,531 | $0 | $944,480 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $944,480 |
| Total Expenses per Audited Statements | $944,480 |
| Total Expenses per Form 990 | $944,480 |
| 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 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 | Through September 2023, Doris Randolph Was an Employee of Multifamily Select and Worked on a Full-time Basis for the Property. She Received a Compensation Salary Consistent With Others at Her Level in an Arms Length Transaction. | No | $32,216 |
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Security Deposits | $19,612 |
| Accrued Interest | $8,031 |
| Accrued Property Taxes | $4,108 |
| Accrued Management Fees | $3,886 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Business relationship with 35% controlled entity
- No
- 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
- Roy Graham
- Title
- Acting President
- Phone
- 8037750575
- Signed
- 2024-05-10
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Roy Graham
- Formed
- 1978
- Legal Domicile
- Sc
- Voting Board Members
- 5
- Independent Board Members
- 5
- 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
“Assisted living expenses: program service expenses 32,216. Management and general expenses 0. Fundraising expenses 0. Total expenses 32,216. Miscellaneous administrative expenses: program service expenses 0. Management and general expenses 19,187. Fundraising expenses 0. Total expenses 19,187. Heating/cooling repairs and maintenance: program service expenses 19,084. Management and general expenses 0. Fundraising expenses 0. Total expenses 19,084. Miscellaneous operating and maintenance expenses: program service expenses 18,278. Management and general expenses 0. Fundraising expenses 0. Total expenses 18,278. Administrative rent free unit: program service expenses 14,880. Management and general expenses 0. Fundraising expenses 0. Total expenses 14,880. Payroll taxes reimbursements: program service expenses 14,789. Management and general expenses 0. Fundraising expenses 0. Total expenses 14,789. Real estate taxes: program service expenses 10,531. Management and general expenses 0. Fundraising expenses 0. Total expenses 10,531. Other renting expenses: program service expenses 9,827. Management and general expenses 0. Fundraising expenses 0. Total expenses 9,827. Mip / service charge: program service expenses 9,500. Management and general expenses 0. Fundraising expenses 0. Total expenses 9,500. Management consultants: program service expenses 8,173. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,173. Security payroll: program service expenses 7,950. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,950. Garbage and trash removal: program service expenses 6,365. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,365. Bad debt expenses: program service expenses 910. Management and general expenses 0. Fundraising expenses 0. Total expenses 910.”
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 corporation'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 2023.”
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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 | 2140823 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 2086034 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -17469 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -24501 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | -17469 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | -24501 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 57154 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 57154 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 30348 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 30348 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 955490 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 879591 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | CONTRACTS |
| IRS990/OtherExpensesGrp/Desc | 1 | SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 2 | MANAGER AND SUPERINTEND |
| IRS990/OtherExpensesGrp/Desc | 3 | PAYROLL REIMBURSEMENT |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 140174 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 71636 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 71200 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 66134 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 140174 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 71636 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 71200 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 66134 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 39488 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 35637 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 531110 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 62 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 62 |
| IRS990/OtherRevenueTotalAmt | 0 | 62 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 13389 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 13223 |
| IRS990/PrincipalOfficerNm | 0 | ROY GRAHAM |
| 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 VENDING |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | TENANT CHARGES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 250827 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 13138 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 623 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 250827 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 13138 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 623 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 677907 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 297 |
| IRS990/PYOtherExpensesAmt | 0 | 852125 |
| IRS990/PYOtherRevenueAmt | 0 | 40 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 234829 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 60948 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 852125 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 913073 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -7032 |
| 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 | 264650 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 23326 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 23550 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 672250 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 677907 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 662079 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 652321 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 586541 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 3251098 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 548 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 297 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 227 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 286 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 330 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 1688 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 264588 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 234869 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 224651 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 218077 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 260055 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 1202240 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 548 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 297 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 227 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 286 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 330 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 1688 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00040 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00030 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99960 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99970 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 4453338 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 936838 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 912776 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 886730 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 870398 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 846596 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 4453338 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 937386 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 913073 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 886957 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 870684 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 846926 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 4455026 |
| 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 | 817571 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 3247713 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 4065284 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 7815 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 191793 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 199608 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 944480 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 146000 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 146000 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 142802 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 192812 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 335614 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 606749 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 80881 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 2 | 139895 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 3 | 52066 |
| 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/OtherLiabilitiesOrgGrp/Amt | 0 | 3886 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 8031 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 19612 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 4108 |
| 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/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 937448 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | IT IS THE CORPORATION'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 2023. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1114188 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 879591 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 944480 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 35637 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 937448 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 937448 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 944480 |
| 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 | 32216 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | THROUGH SEPTEMBER 2023, DORIS RANDOLPH WAS AN EMPLOYEE OF MULTIFAMILY SELECT AND WORKED ON A FULL-TIME BASIS FOR THE PROPERTY. SHE RECEIVED 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 | ASSISTED LIVING EXPENSES: PROGRAM SERVICE EXPENSES 32,216. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 32,216. MISCELLANEOUS ADMINISTRATIVE EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 19,187. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,187. HEATING/COOLING REPAIRS AND MAINTENANCE: PROGRAM SERVICE EXPENSES 19,084. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,084. MISCELLANEOUS OPERATING AND MAINTENANCE EXPENSES: PROGRAM SERVICE EXPENSES 18,278. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,278. ADMINISTRATIVE RENT FREE UNIT: PROGRAM SERVICE EXPENSES 14,880. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,880. PAYROLL TAXES REIMBURSEMENTS: PROGRAM SERVICE EXPENSES 14,789. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,789. REAL ESTATE TAXES: PROGRAM SERVICE EXPENSES 10,531. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,531. OTHER RENTING EXPENSES: PROGRAM SERVICE EXPENSES 9,827. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,827. MIP / SERVICE CHARGE: PROGRAM SERVICE EXPENSES 9,500. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,500. MANAGEMENT CONSULTANTS: PROGRAM SERVICE EXPENSES 8,173. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,173. SECURITY PAYROLL: PROGRAM SERVICE EXPENSES 7,950. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,950. GARBAGE AND TRASH REMOVAL: PROGRAM SERVICE EXPENSES 6,365. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,365. BAD DEBT EXPENSES: PROGRAM SERVICE EXPENSES 910. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 910. |
| 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 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 2263128 |
| IRS990/TotalAssetsEOYAmt | 0 | 2143820 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2263128 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2143820 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 672250 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $2,143,820
- Liabilities
- $2,168,321
- Net assets
- -$24,501
- Revenue
- $937,448
- Expenses
- $944,480
- Net income
- -$7,032