Civic Intelligence

Independent Lifestyles Inc

EIN 58-1866586 • 501(c)3 • Waycross, GA

Profile

Provide housing to low income disabled persons by operating an apartment community regulated by HUD under Section 811 of the National Affordable Housing Act of 1990.

PO Box 1447Waycross, GA 31502
Siviq Scores

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

Liabilities / Assets

98th percentile

2.15x

Higher debt load relative to assets than 98% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

99th percentile

12.61x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

6th percentile

-57%

Higher net margin than 6% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

20th percentile

-7.3%

Faster asset growth than 20% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

30th percentile

-3.7%

Faster revenue growth than 30% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets98th percentile

Assets

Down

$1,087,482

Down $85,952 (-7.3%) from 2023

Liabilities

Up

$2,334,042

Up $19,033 (+0.8%) from 2023

Net Assets

Down

-$1,246,560

Down $104,985 (-9.2%) from 2023

Operations
Liabilities / Revenue99th percentileNet Margin6th percentile

Revenue

Down

$185,099

Down $7,170 (-3.7%) from 2023

Expenses

Up

$290,084

Up $24,925 (+9.4%) from 2023

Net Income

Down

-$104,985

Down $32,095 (-44%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth20th percentile

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

$3.0M$2.0M$1.0M$0-$1.0M-$2.0MAssets 2010: $1,525,704Liabilities 2010: $2,143,959Net Assets 2010: -$618,2552010Assets 2011: $1,470,740Liabilities 2011: $2,146,376Net Assets 2011: -$675,6362011Assets 2012: $1,428,834Liabilities 2012: $2,151,403Net Assets 2012: -$722,5692012Assets 2013: $1,369,419Liabilities 2013: $2,158,897Net Assets 2013: -$789,4782013Assets 2014: $1,324,139Liabilities 2014: $2,162,345Net Assets 2014: -$838,2062014Assets 2015: $1,333,989Liabilities 2015: $2,183,881Net Assets 2015: -$849,8922015Assets 2016: $1,344,488Liabilities 2016: $2,171,718Net Assets 2016: -$827,2302016Assets 2017: $1,358,078Liabilities 2017: $2,202,450Net Assets 2017: -$844,3722017Assets 2018: $1,326,948Liabilities 2018: $2,184,246Net Assets 2018: -$857,2982018Assets 2019: $1,284,887Liabilities 2019: $2,198,898Net Assets 2019: -$914,0112019Assets 2020: $1,279,937Liabilities 2020: $2,229,238Net Assets 2020: -$949,3012020Assets 2021: $1,245,014Liabilities 2021: $2,227,383Net Assets 2021: -$982,3692021Assets 2022: $1,221,664Liabilities 2022: $2,290,349Net Assets 2022: -$1,068,6852022Assets 2023: $1,173,434Liabilities 2023: $2,315,009Net Assets 2023: -$1,141,5752023Assets 2024: $1,087,482Liabilities 2024: $2,334,042Net Assets 2024: -$1,246,5602024

Highlighted filing

2024

Assets$1,087,482
Liabilities$2,334,042
Net Assets-$1,246,560
Open 2024 Filing

Operations Trend

Revenue Growth30th percentile

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

$400K$200K$0-$200KExpenses 2010: $263,4572010Revenue 2011: $221,224Expenses 2011: $278,605Net Income 2011: -$57,3812011Expenses 2012: $270,3682012Revenue 2013: $216,129Expenses 2013: $283,036Net Income 2013: -$66,9072013Revenue 2014: $280,599Expenses 2014: $329,327Net Income 2014: -$48,7282014Revenue 2015: $272,420Expenses 2015: $284,106Net Income 2015: -$11,6862015Revenue 2016: $278,348Expenses 2016: $255,686Net Income 2016: $22,6622016Revenue 2017: $271,149Expenses 2017: $298,091Net Income 2017: -$26,9422017Revenue 2018: $250,844Expenses 2018: $273,674Net Income 2018: -$22,8302018Revenue 2019: $232,484Expenses 2019: $289,197Net Income 2019: -$56,7132019Revenue 2020: $230,346Expenses 2020: $265,636Net Income 2020: -$35,2902020Revenue 2021: $210,844Expenses 2021: $243,912Net Income 2021: -$33,0682021Revenue 2022: $190,622Expenses 2022: $276,937Net Income 2022: -$86,3152022Revenue 2023: $192,269Expenses 2023: $265,159Net Income 2023: -$72,8902023Revenue 2024: $185,099Expenses 2024: $290,084Net Income 2024: -$104,9852024

Highlighted filing

2024

Revenue$185,099
Expenses$290,084
Net Income-$104,985
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$1,087,482
Liabilities
$2,334,042
Net assets
-$1,246,560
Revenue
$185,099
Expenses
$290,084
Net income
-$104,985
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.09$2.33$1.25$0.19$0.29$0.10
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.17$2.32$1.14$0.19$0.27$0.07
2022Detailed filing. Detailed filing data is available for this year.$1.22$2.29$1.07$0.19$0.28$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.25$2.23$0.98$0.21$0.24$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.28$2.23$0.95$0.23$0.27$0.04
2019Detailed filing. Detailed filing data is available for this year.$1.28$2.20$0.91$0.23$0.29$0.06
2018Detailed filing. Detailed filing data is available for this year.$1.33$2.18$0.86$0.25$0.27$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.36$2.20$0.84$0.27$0.30$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.34$2.17$0.83$0.28$0.26$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.33$2.18$0.85$0.27$0.28$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.32$2.16$0.84$0.28$0.33$0.05
2013Summary only. Only limited summary data is available for this year.$1.37$2.16$0.79$0.22$0.28$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.43$2.15$0.72$0.27
2011Summary only. Only limited summary data is available for this year.$1.47$2.15$0.68$0.22$0.28$0.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.53$2.14$0.62$0.26
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 4, 2025
Return Version
2024v5.1
Gross Receipts
$185,099
Mission and Program Overview

Mission

Provide housing to low income disabled persons by operating an apartment community regulated by HUD under Section 811 of the National Affordable Housing Act of 1990.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$903,514$859,211▼ $44,303
Savings and Temporary Cash Investments$217,588$187,418▼ $30,170
Cash and Non-Interest-Bearing Accounts$150$17,278▲ $17,128
Accounts Receivable$44,072$15,465▼ $28,607
Prepaid Expenses and Deferred Charges$6,491$6,491→ $0
Other Notes and Loans Receivable, Net$1,619$1,619→ $0
Total Assets$1,173,434$1,087,482▼ $85,952
Liabilities
Other Liabilities$2,144,761$2,144,563▼ $198
Accounts Payable and Accrued Expenses$170,248$189,479▲ $19,231
Total Liabilities$2,315,009$2,334,042▲ $19,033
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-1,141,575$-1,246,560▼ $104,985
Total Net Assets Fund Balance$-1,141,575$-1,246,560▼ $104,985
Total Liabilities and Net Assets / Fund Balance$1,173,434$1,087,482▼ $85,952

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$573,246$1,524,079$2,097,325
Land$277,000-$277,000
Equipment$8,965$112,890$121,855
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Johnny BryantDirector
Ronald PaulkCPA
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$184,004
Investment Income
$1,095
Other Revenue
$0
Change in Net Assets
$-104,985
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$263,859
Salaries, Compensation, and Employee Benefits$26,225
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$67,652--$67,652
Other Salaries and Wages$24,373--$24,373
Other Expenses$22,855--$22,855
Insurance$20,288--$20,288
Fees for Services Management-$13,385-$13,385
Office Expenses$12,036--$12,036
Fees for Services Accounting-$5,332-$5,332
Payroll Taxes$1,852--$1,852
Total Functional Expenses$271,367$18,717$0$290,084
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

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

Other Reported Liabilities

LiabilityAmount
Capital Advance$2,135,600
Tenant Security Deposit$8,963
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Management duties delegation Part VI line 3

“The organization has entered into a management agreement with a management company for day-to-day management of the apartment community as is customary for owners/operators of HUD-assisted rental communities.”

Form 990 governing body review Part VI line 11

“The return is prepared by a certified public accounting firm and provided to the management company for initial review and approval. After any comments and questions from the management company are addressed, the return is provided to the board of directors for final review and approval. After any comments and questions from the board are addressed, the final approved return is signed by the designated board officer and filed.”

Conflict of interest policy compliance Part VI line 12C

“Compliance is monitored at regularly scheduled meetings of the board of directors and at other times, as needed.”

CEO executive director top management comp Part VI line 15A

“All salaries are pre-approved by HUD.”

Other officer or key employee compensation Part VI line 15B

“All salaries are pre-approved by HUD.”

Governing documents etc available to public Part VI line 19

“Documents are maintained by the board of directors and copies are available upon request.”

Filing and Contact Details

Filer

Filer Name
Independent Lifestyles Inc
EIN
58-1866586
In Care Of
% Ronald Paulk
Phone
9122838778
Address
PO BOX 1447, WAYCROSS, GA 31502
Doing Business As
Phillips-winters Apartments

Signing Officer

Name
Ronald Paulk
Title
CPA
Phone
9122838778
Signed
2025-06-04
Discuss with paid preparer
No

Organization Details

Formed
1994
Legal Domicile
Ga
Voting Board Members
1
Independent Board Members
1
Employees
0

Preparer

Firm
Higginson and Paulk PC
Address
P O Box 1447, Waycross, GA 31502
Preparer
Ronald Paulk
Phone
9122838778
Supplemental Narrative

Additional Explanations

Not undergone required audits or steps for audit part XII line 3B

“We have firm engaged to do the audit but due to the Hurricanes they are behind schedule.”

Raw XML Appendix324 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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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0230065
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01005954
IRS990ScheduleA/TotalSupportAmt01009180
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0573246
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01524079
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02097325
IRS990ScheduleD/EquipmentGrp/BookValueAmt08965
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0112890
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0121855
IRS990ScheduleD/LandGrp/BookValueAmt0277000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0277000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02135600
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt18963
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CAPITAL ADVANCE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1TENANT SECURITY DEPOSIT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0859211
IRS990ScheduleD/TotalLiabilityAmt02144563
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization has entered into a management agreement with a management company for day-to-day management of the apartment community as is customary for owners/operators of HUD-assisted rental communities.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The return is prepared by a certified public accounting firm and provided to the management company for initial review and approval. After any comments and questions from the management company are addressed, the return is provided to the board of directors for final review and approval. After any comments and questions from the board are addressed, the final approved return is signed by the designated board officer and filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Compliance is monitored at regularly scheduled meetings of the board of directors and at other times, as needed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All salaries are pre-approved by HUD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4All salaries are pre-approved by HUD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Documents are maintained by the board of directors and copies are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6We have firm engaged to do the audit but due to the Hurricanes they are behind schedule.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Management duties delegation Part VI line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Not undergone required audits or steps for audit part XII line 3b
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01173434
IRS990/TotalAssetsEOYAmt01087482
IRS990/TotalAssetsGrp/BOYAmt01173434
IRS990/TotalAssetsGrp/EOYAmt01087482
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt018717
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0271367
IRS990/TotalFunctionalExpensesGrp/TotalAmt0290084
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02315009
IRS990/TotalLiabilitiesEOYAmt02334042
IRS990/TotalLiabilitiesGrp/BOYAmt02315009
IRS990/TotalLiabilitiesGrp/EOYAmt02334042
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-1141575
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-1246560
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0271367
IRS990/TotalProgramServiceRevenueAmt0184004
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0185099
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0185099
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01173434
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01087482
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt01
IRS990/VotingMembersIndependentCnt01
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0RONALD PAULK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CPA
ReturnHeader/BusinessOfficerGrp/PhoneNum09122838778
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0INDEPENDENT LIFESTYLES INC
ReturnHeader/Filer/BusinessNameControlTxt0INDE
ReturnHeader/Filer/EIN0581866586
ReturnHeader/Filer/InCareOfNm0% Ronald Paulk
ReturnHeader/Filer/PhoneNum09122838778
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1447
ReturnHeader/Filer/USAddress/CityNm0WAYCROSS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd031502
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0582071629
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Higginson and Paulk PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0P O Box 1447
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Waycross
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd031502
ReturnHeader/PreparerPersonGrp/PhoneNum09122838778
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RONALD PAULK
ReturnHeader/ReturnTs02025-06-19T10:18:25-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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