Civic Intelligence

Mount Zion Garden Apartments Inc

EIN 58-1108872 • 501(c)4 • Albany, GA

Profile

To provide low income housing

209 Slater King DriveAlbany, GA 31701

none

Siviq Scores

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

Liabilities / Assets

99th percentile

3.25x

Higher debt load relative to assets than 99% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

94th percentile

2.45x

Higher debt load relative to revenue than 94% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Net Margin

18th percentile

-10.0%

Higher net margin than 18% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

63rd percentile

$0

Higher top officer pay than 63% of similar nonprofits.

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

501(c)4 • $1M-$5M nonprofits • Source year 2024

Asset Growth

10th percentile

-19%

Faster asset growth than 10% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

49th percentile

7.7%

Faster revenue growth than 49% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets99th percentile

Assets

Down

$905,398

Down $211,884 (-19%) from 2023

Liabilities

Down

$2,940,367

Down $91,817 (-3.0%) from 2023

Net Assets

Down

-$2,034,969

Down $120,067 (-6.3%) from 2023

Operations
Liabilities / Revenue94th percentileNet Margin18th percentile

Revenue

Up

$1,202,465

Up $85,880 (+7.7%) from 2023

Expenses

Down

$1,322,532

Down $32,679 (-2.4%) from 2023

Net Income

Up

-$120,067

Up $118,559 (+50%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth10th percentile

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

$4.0M$2.0M$0-$2.0M-$4.0MAssets 2010: $1,618,806Liabilities 2010: $1,510,221Net Assets 2010: $108,5852010Assets 2011: $3,797,726Liabilities 2011: $3,545,491Net Assets 2011: $252,2352011Assets 2012: $3,754,691Liabilities 2012: $3,584,375Net Assets 2012: $170,3162012Assets 2013: $3,315,059Liabilities 2013: $3,386,247Net Assets 2013: -$71,1882013Assets 2014: $3,035,729Liabilities 2014: $3,370,038Net Assets 2014: -$334,3092014Assets 2015: $2,734,513Liabilities 2015: $3,359,581Net Assets 2015: -$625,0682015Assets 2016: $2,544,658Liabilities 2016: $3,374,769Net Assets 2016: -$830,1112016Assets 2017: $2,272,813Liabilities 2017: $3,221,296Net Assets 2017: -$948,4832017Assets 2018: $2,206,834Liabilities 2018: $3,193,209Net Assets 2018: -$986,3752018Assets 2019: $2,027,058Liabilities 2019: $3,133,596Net Assets 2019: -$1,106,5382019Assets 2020: $1,864,268Liabilities 2020: $3,107,134Net Assets 2020: -$1,242,8662020Assets 2021: $1,750,733Liabilities 2021: $3,120,185Net Assets 2021: -$1,369,4522021Assets 2022: $1,419,263Liabilities 2022: $3,095,539Net Assets 2022: -$1,676,2762022Assets 2023: $1,117,282Liabilities 2023: $3,032,184Net Assets 2023: -$1,914,9022023Assets 2024: $905,398Liabilities 2024: $2,940,367Net Assets 2024: -$2,034,9692024

Highlighted filing

2024

Assets$905,398
Liabilities$2,940,367
Net Assets-$2,034,969
Open 2024 Filing

Operations Trend

Revenue Growth49th percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $743,0292010Expenses 2011: $779,0422011Expenses 2012: $1,017,2122012Revenue 2013: $946,666Expenses 2013: $1,188,170Net Income 2013: -$241,5042013Revenue 2014: $968,712Expenses 2014: $1,231,833Net Income 2014: -$263,1212014Revenue 2015: $989,623Expenses 2015: $1,280,382Net Income 2015: -$290,7592015Revenue 2016: $1,013,341Expenses 2016: $1,218,384Net Income 2016: -$205,0432016Revenue 2017: $1,034,662Expenses 2017: $1,153,034Net Income 2017: -$118,3722017Revenue 2018: $1,044,344Expenses 2018: $1,082,236Net Income 2018: -$37,8922018Revenue 2019: $1,046,773Expenses 2019: $1,166,936Net Income 2019: -$120,1632019Revenue 2020: $1,075,877Expenses 2020: $1,212,205Net Income 2020: -$136,3282020Revenue 2021: $1,111,949Expenses 2021: $1,238,535Net Income 2021: -$126,5862021Revenue 2022: $1,105,344Expenses 2022: $1,412,168Net Income 2022: -$306,8242022Revenue 2023: $1,116,585Expenses 2023: $1,355,211Net Income 2023: -$238,6262023Revenue 2024: $1,202,465Expenses 2024: $1,322,532Net Income 2024: -$120,0672024

Highlighted filing

2024

Revenue$1,202,465
Expenses$1,322,532
Net Income-$120,067
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$905,398
Liabilities
$2,940,367
Net assets
-$2,034,969
Revenue
$1,202,465
Expenses
$1,322,532
Net income
-$120,067
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.91$2.94$2.03$1.20$1.32$0.12
2023Detailed filing. Detailed filing data is available for this year.$1.12$3.03$1.91$1.12$1.36$0.24
2022Detailed filing. Detailed filing data is available for this year.$1.42$3.10$1.68$1.11$1.41$0.31
2021Detailed filing. Detailed filing data is available for this year.$1.75$3.12$1.37$1.11$1.24$0.13
2020Detailed filing. Detailed filing data is available for this year.$1.86$3.11$1.24$1.08$1.21$0.14
2019Detailed filing. Detailed filing data is available for this year.$2.03$3.13$1.11$1.05$1.17$0.12
2018Detailed filing. Detailed filing data is available for this year.$2.21$3.19$0.99$1.04$1.08$0.04
2017Detailed filing. Detailed filing data is available for this year.$2.27$3.22$0.95$1.03$1.15$0.12
2016Detailed filing. Detailed filing data is available for this year.$2.54$3.37$0.83$1.01$1.22$0.21
2015Detailed filing. Detailed filing data is available for this year.$2.73$3.36$0.63$0.99$1.28$0.29
2014Detailed filing. Detailed filing data is available for this year.$3.04$3.37$0.33$0.97$1.23$0.26
2013Detailed filing. Detailed filing data is available for this year.$3.32$3.39$0.07$0.95$1.19$0.24
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.75$3.58$0.17$1.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.80$3.55$0.25$0.78
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.62$1.51$0.11$0.74
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$1,202,465
Mission and Program Overview

Mission

To provide low income housing.

To create stable and healthy communities by developing, financing and operating affordable housing for families and individuals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$645,015$435,565▼ $209,450
Prepaid Expenses and Deferred Charges$49,010$51,391▲ $2,381
Cash and Non-Interest-Bearing Accounts$41,311$14,224▼ $27,087
Accounts Receivable$11,901$11,111▼ $790
Total Assets$1,117,282$905,398▼ $211,884
Other Assets Total$370,045$393,107▲ $23,062
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,607,431$1,493,266▼ $114,165
Unsecured Notes Loans Payable$1,203,979$1,203,979→ $0
Other Liabilities$164,239$177,943▲ $13,704
Accounts Payable and Accrued Expenses$53,144$59,211▲ $6,067
Deferred Revenue$3,391$5,968▲ $2,577
Total Liabilities$3,032,184$2,940,367▼ $91,817
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-1,914,902$-2,034,969▼ $120,067
Total Net Assets Fund Balance$-1,914,902$-2,034,969▼ $120,067
Total Liabilities and Net Assets / Fund Balance$1,117,282$905,398▼ $211,884

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$331,742$5,232,812$5,564,554
Equipment$0$554,048$554,048
Other Land Buildings$-7,389$430,161$422,772
Land$111,212-$111,212
Other Assets Org$605--
Compensation and Service Providers
Top Officer Pay63rd percentile

Board Members and Trustees

NameTitle
Benny HandChairman
Charles KingBoard Member
Daniel SimmonsBoard Member
Lajuana DanielsBoard Member
O Jermaine SimmonsBoard Member
Patricia KingBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,202,258
Investment Income
$0
Other Revenue
$207
Change in Net Assets
$-120,067
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,038,453
Salaries, Compensation, and Employee Benefits$284,079
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$332,631$22,208-$354,839
Other Salaries and Wages$146,778$101,310-$248,088
Depreciation Depletion$209,450--$209,450
Fees for Services Management$109,923--$109,923
Interest$83,689--$83,689
Payroll Taxes$11,676$8,252-$19,928
Other Employee Benefits$9,237$6,826-$16,063
Fees for Services Accounting$15,466--$15,466
Insurance$14,392--$14,392
All Other Expenses$8,710--$8,710
Other Expenses$5,400--$5,400
Advertising$1,209--$1,209
Fees for Services Legal$194--$194
Total Functional Expenses$1,183,936$138,596$0$1,322,532
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Interest on Notes Payable$152,341
Tennant Deposits Held in Trust$19,320
Accrued Interest on Mortgage$6,282
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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, Part VI, Section A, Line 3

“The organization has delegated management duties to hsi management inc.”

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

“The board relies on its management company to oversee the review of form 990”

Form 990, Part VI, Section C, Line 19

“Information is available upon request”

Filing and Contact Details

Filer

Filer Name
Mount Zion Garden Apartments Inc
EIN
58-1108872
Phone
7709522233
Address
209 SLATER KING DRIVE, ALBANY, GA 31701

Signing Officer

Name
Benny Hand
Title
Board Chariman
Phone
7709522233
Signed
2025-11-14

Organization Details

Principal Officer
Benny Hand
Formed
1969
Legal Domicile
Ga
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Otemanu Group LLC
Address
3550 LENOX ROAD NE, ATLANTA, GA 30326
Preparer
Wesley Hudson CPA
Phone
4048629836
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The organization is exempt from federal and state income taxes under section 501(c)(4) of the internal revenue code. Management evaluated the organizations tax positions and concluded that the organization had taken no uncertain tax positions that require adjustment to the finanical statements to comply with the provisions on accounting for uncertain income taxes”

Raw XML Appendix362 raw XML fields

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

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IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt064
IRS990/PYOtherExpensesAmt01106131
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt01116521
IRS990/PYRevenuesLessExpensesAmt0-238626
IRS990/PYSalariesCompEmpBnftPaidAmt0249080
IRS990/PYTotalExpensesAmt01355211
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01116585
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-120067
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01202465
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0331742
IRS990ScheduleD/BuildingsGrp/DepreciationAmt05232812
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt05564554
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0554048
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0554048
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0111212
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0111212
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0231666
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt119899
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2140937
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt3605
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0MORTGAGE ESCROW
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1TENANTS DEPOSITS HELD IN TRUST
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2REPLACEMENT RESERVE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3RESIDUAL RECEIPTS RESERVE
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0-7389
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0430161
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0422772
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0152341
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt119320
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt26282
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED INTEREST ON NOTES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1TENNANT DEPOSITS HELD IN TRUST
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCRUED INTEREST ON MORTGAGE
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE. MANAGEMENT EVALUATED THE ORGANIZATIONS TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANICAL STATEMENTS TO COMPLY WITH THE PROVISIONS ON ACCOUNTING FOR UNCERTAIN INCOME TAXES
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0435565
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0393107
IRS990ScheduleD/TotalLiabilityAmt0177943
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS DELEGATED MANAGEMENT DUTIES TO HSI MANAGEMENT INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD RELIES ON ITS MANAGEMENT COMPANY TO OVERSEE THE REVIEW OF FORM 990
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2INFORMATION IS AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01117282
IRS990/TotalAssetsEOYAmt0905398
IRS990/TotalAssetsGrp/BOYAmt01117282
IRS990/TotalAssetsGrp/EOYAmt0905398
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0138596
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01183936
IRS990/TotalFunctionalExpensesGrp/TotalAmt01322532
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03032184
IRS990/TotalLiabilitiesEOYAmt02940367
IRS990/TotalLiabilitiesGrp/BOYAmt03032184
IRS990/TotalLiabilitiesGrp/EOYAmt02940367
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-1914902
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-2034969
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01183936
IRS990/TotalProgramServiceRevenueAmt01202258
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01202465
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01202465
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01117282
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0905398
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt01203979
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt01203979
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0209 SLATER KING DRIVE
IRS990/USAddress/CityNm0ALBANY
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd031701
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0NONE
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0BENNY HAND
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD CHARIMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum07709522233
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MOUNT ZION GARDEN APARTMENTS INC
ReturnHeader/Filer/BusinessNameControlTxt0MOUN
ReturnHeader/Filer/EIN0581108872
ReturnHeader/Filer/PhoneNum07709522233
ReturnHeader/Filer/USAddress/AddressLine1Txt0209 SLATER KING DRIVE
ReturnHeader/Filer/USAddress/CityNm0ALBANY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd031701
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0842337917
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0OTEMANU GROUP LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03550 LENOX ROAD NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ATLANTA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030326
ReturnHeader/PreparerPersonGrp/PhoneNum04048629836
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WESLEY HUDSON CPA
ReturnHeader/ReturnTs02025-11-15T19:17:04-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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