Civic Intelligence

Independent Living Horizons Two Inc

EIN 58-2132837 • 501(c)3 • Augusta, GA

Profile

The organization's primary exempt purpose is to provide housing leased to physically handicapped individuals in conjunction with fha rent supplemental contract.

PO Box 2223Augusta, GA 30901

n/A

Siviq Scores

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

Liabilities / Assets

98th percentile

4.72x

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

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

98th percentile

5.26x

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

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

50th percentile

1.8%

Higher net margin than 50% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

99th percentile

$133,937

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 118.6% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

65th percentile

6.9%

Faster asset growth than 65% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

70th percentile

18%

Faster revenue growth than 70% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets98th percentile

Assets

Up

$125,896

Up $8,092 (+6.9%) from 2024

Liabilities

Up

$594,138

Up $6,064 (+1.0%) from 2024

Net Assets

Up

-$468,242

Up $2,028 (+0.4%) from 2024

Operations
Liabilities / Revenue98th percentileNet Margin50th percentile

Revenue

Up

$112,890

Up $16,958 (+18%) from 2024

Expenses

Up

$110,862

Up $7,562 (+7.3%) from 2024

Net Income

Up

$2,028

Up $9,396 (+128%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth65th percentile

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

$1.0M$500K$0-$500KAssets 2011: $356,376Liabilities 2011: $572,793Net Assets 2011: -$216,4172011Assets 2012: $361,422Liabilities 2012: $570,764Net Assets 2012: -$209,3422012Assets 2013: $356,340Liabilities 2013: $570,160Net Assets 2013: -$213,8202013Assets 2014: $342,109Liabilities 2014: $570,955Net Assets 2014: -$228,8462014Assets 2015: $352,261Liabilities 2015: $596,109Net Assets 2015: -$243,8482015Assets 2016: $311,587Liabilities 2016: $619,186Net Assets 2016: -$307,5992016Assets 2017: $301,734Liabilities 2017: $630,058Net Assets 2017: -$328,3242017Assets 2018: $290,927Liabilities 2018: $630,019Net Assets 2018: -$339,0922018Assets 2019: $269,807Liabilities 2019: $626,858Net Assets 2019: -$357,0512019Assets 2020: $221,806Liabilities 2020: $604,737Net Assets 2020: -$382,9312020Assets 2021: $204,808Liabilities 2021: $611,185Net Assets 2021: -$406,3772021Assets 2022: $143,537Liabilities 2022: $573,339Net Assets 2022: -$429,8022022Assets 2023: $118,809Liabilities 2023: $581,711Net Assets 2023: -$462,9022023Assets 2024: $117,804Liabilities 2024: $588,074Net Assets 2024: -$470,2702024Assets 2025: $125,896Liabilities 2025: $594,138Net Assets 2025: -$468,2422025

Highlighted filing

2025

Assets$125,896
Liabilities$594,138
Net Assets-$468,242
Open 2025 Filing

Operations Trend

Revenue Growth70th percentile

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

$150K$100K$50K$0-$50K-$100KRevenue 2011: $59,785Expenses 2011: $67,902Net Income 2011: -$8,1172011Revenue 2012: $66,380Expenses 2012: $59,305Net Income 2012: $7,0752012Revenue 2013: $66,240Expenses 2013: $70,718Net Income 2013: -$4,4782013Revenue 2014: $66,420Expenses 2014: $81,446Net Income 2014: -$15,0262014Revenue 2015: $62,877Expenses 2015: $77,879Net Income 2015: -$15,0022015Revenue 2016: $61,519Expenses 2016: $125,270Net Income 2016: -$63,7512016Revenue 2017: $65,837Expenses 2017: $86,562Net Income 2017: -$20,7252017Revenue 2018: $68,049Expenses 2018: $78,817Net Income 2018: -$10,7682018Revenue 2019: $68,657Expenses 2019: $86,616Net Income 2019: -$17,9592019Revenue 2020: $73,190Expenses 2020: $99,070Net Income 2020: -$25,8802020Revenue 2021: $73,358Expenses 2021: $96,804Net Income 2021: -$23,4462021Revenue 2022: $75,718Expenses 2022: $99,143Net Income 2022: -$23,4252022Revenue 2023: $84,175Expenses 2023: $117,275Net Income 2023: -$33,1002023Revenue 2024: $95,932Expenses 2024: $103,300Net Income 2024: -$7,3682024Revenue 2025: $112,890Expenses 2025: $110,862Net Income 2025: $2,0282025

Highlighted filing

2025

Revenue$112,890
Expenses$110,862
Net Income$2,028
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$125,896
Liabilities
$594,138
Net assets
-$468,242
Revenue
$112,890
Expenses
$110,862
Net income
$2,028
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.26$5.94$4.68$1.13$1.11$0.02
2024Detailed filing. Detailed filing data is available for this year.$1.18$5.88$4.70$0.96$1.03$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.19$5.82$4.63$0.84$1.17$0.33
2022Detailed filing. Detailed filing data is available for this year.$1.44$5.73$4.30$0.76$0.99$0.23
2021Detailed filing. Detailed filing data is available for this year.$2.05$6.11$4.06$0.73$0.97$0.23
2020Detailed filing. Detailed filing data is available for this year.$2.22$6.05$3.83$0.73$0.99$0.26
2019Detailed filing. Detailed filing data is available for this year.$2.70$6.27$3.57$0.69$0.87$0.18
2018Detailed filing. Detailed filing data is available for this year.$2.91$6.30$3.39$0.68$0.79$0.11
2017Detailed filing. Detailed filing data is available for this year.$3.02$6.30$3.28$0.66$0.87$0.21
2016Detailed filing. Detailed filing data is available for this year.$3.12$6.19$3.08$0.62$1.25$0.64
2015Detailed filing. Detailed filing data is available for this year.$3.52$5.96$2.44$0.63$0.78$0.15
2014Summary only. Only limited summary data is available for this year.$3.42$5.71$2.29$0.66$0.81$0.15
2013Summary only. Only limited summary data is available for this year.$3.56$5.70$2.14$0.66$0.71$0.04
2012Summary only. Only limited summary data is available for this year.$3.61$5.71$2.09$0.66$0.59$0.07
2011Summary only. Only limited summary data is available for this year.$3.56$5.73$2.16$0.60$0.68$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 21, 2026
Return Version
2024v5.5
Gross Receipts
$112,890
Mission and Program Overview

Mission

The organization's primary exempt purpose is to provide housing leased to physically handicapped individuals in conjunction with fha rent supplemental contract.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$85,698$76,753▼ $8,945
Savings and Temporary Cash Investments$23,773$29,436▲ $5,663
Accounts Receivable$5,952$15,740▲ $9,788
Cash and Non-Interest-Bearing Accounts$4$1,590▲ $1,586
Total Assets$117,804$125,896▲ $8,092
Other Assets Total$2,377$2,377→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$566,899$566,899→ $0
Accounts Payable and Accrued Expenses$18,798$24,862▲ $6,064
Other Liabilities$2,377$2,377→ $0
Total Liabilities$588,074$594,138▲ $6,064
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-470,270$-468,242▲ $2,028
Total Net Assets Fund Balance$-470,270$-468,242▲ $2,028
Total Liabilities and Net Assets / Fund Balance$117,804$125,896▲ $8,092

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$32,999$539,359$572,358
Other Land Buildings$12,180$58,785$70,965
Land$29,976-$29,976
Leasehold Improvements$1,598$11,627$13,225
Compensation and Service Providers
Top Officer Pay99th percentile

Employees

NameTitleOtherTotal
Dennis B SkelleyPresident/CEO$133,937$133,937
Brock DanielsBoard Chair$2,700$2,700
Benton StarksDirector$1,500$1,500
Debbie BanksDirector$1,500$1,500
Gerry OwenSecretary/treasurer$1,500$1,500
Larry Knox JrDirector$1,500$1,500
Terra CarrollDirector$1,500$1,500
Elizabeth McleodDirector$750$750

Board Members and Trustees

NameTitle
Dr Pamela SalazarDirector
Thomas Blanchard IiiDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$112,747
Investment Income
$143
Other Revenue
$0
Change in Net Assets
$2,028

Audited Revenue Reconciliation

Revenue per Audited Statements
$112,890
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$112,890
Total Revenue per Form 990
$112,890
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$110,862
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$22,275$9,546-$31,821
Occupancy$19,159--$19,159
Fees for Services Management-$16,685-$16,685
Fees for Services Other$12,704--$12,704
Fees for Services Accounting-$9,273-$9,273
Depreciation Depletion$8,947--$8,947
Office Expenses$5,561$966-$6,527
Insurance$4,634--$4,634
Travel-$1,079-$1,079
Conferences and Meetings-$33-$33
Total Functional Expenses$73,280$37,582$0$110,862

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$110,862
Total Expenses per Audited Statements$110,862
Total Expenses per Form 990$110,862
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 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
Tenant Deposits Held in Trust$2,377
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
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
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“The form 990 was reviewed by president/ceo before filing.”

Form 990, Part VI, Section B, Line 12C

“The organization annually reviews the conflict of interest policy and enforces the policy as issues arise.”

Form 990, Part VI, Section C, Line 19

“The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Independent Living Horizons Two Inc
EIN
58-2132837
Phone
7062616184
Address
PO BOX 2223, AUGUSTA, GA 30901

Signing Officer

Name
Dennis B Skelley
Title
President/CEO
Phone
7062616184
Signed
2026-01-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dennis B Skelley
Formed
1994
Legal Domicile
Ga
Voting Board Members
9
Independent Board Members
2
Employees
0
Volunteers
0

Preparer

Firm
Cherry Bekaert Advisory LLC
Address
1029 GREENE STREET, AUGUSTA, GA 30901
Preparer
Katherine Moosariparambil
Phone
7067243557
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Contracts: program service expenses 12,704. Management and general expenses 0. Fundraising expenses 0. Total expenses 12,704.”

FORM 990, PART XII, LINE 2C:

“There were no changes to the oversight or selection process for the audit committee this year.”

Financial Statement Notes

PART X, LINE 2:

“Management has evaluated the effect of the guidance provided by u.s. Generally accepted accounting principles ("u.s. Gaap") on accounting for uncertainty in income taxes. Management believes that the project continues to satisfy the requirements of a tax-exempt organization. Management has evaluated all other tax positions that could have a significant effect on the financial statements and determined the project had no significant uncertain income tax positions at june 30, 2025 and 2024.”

Part X

“Tenant deposits held in trust: tenant security deposits are held in a separate account and are paid back to the tenant upon move-out, provided the apartment is in acceptable condition. If not, the project retains the funds and uses the money towards damages and repairs sustained to the unit.”

Raw XML AppendixShowing 400 of 471 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/ActivityOrMissionDesc0THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO PROVIDE HOUSING LEASED TO PHYSICALLY HANDICAPPED INDIVIDUALS IN CONJUNCTION WITH FHA RENT SUPPLEMENTAL CONTRACT.
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IRS990/Desc0DURING THE FISCAL YEAR JULY 1, 2024 - JUNE 30, 2025 NINE CLIENTS WERE ABLE TO LIVE IN AFORDABLE HOUSING. THIS ALLOWS INDIVIDUALS WITH PHYSICAL DISABILITIES TO MAINTAIN A HAPPY, INDEPENDENT LIFESTYLE.
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IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO PROVIDE HOUSING LEASED TO PHYSICALLY HANDICAPPED INDIVIDUALS IN CONJUNCTION WITH FHA RENT SUPPLEMENTAL CONTRACT.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0566899
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0566899
IRS990/NetAssetsOrFundBalancesBOYAmt0-470270
IRS990/NetAssetsOrFundBalancesEOYAmt0-468242
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-470270
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-468242
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt019159
IRS990/OccupancyGrp/TotalAmt019159
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0966
IRS990/OfficeExpensesGrp/ProgramServicesAmt05561
IRS990/OfficeExpensesGrp/TotalAmt06527
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt02377
IRS990/OtherAssetsTotalGrp/EOYAmt02377
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0ADMINISTRATIVE EXPENSE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt09546
IRS990/OtherExpensesGrp/ProgramServicesAmt022275
IRS990/OtherExpensesGrp/TotalAmt031821
IRS990/OtherLiabilitiesGrp/BOYAmt02377
IRS990/OtherLiabilitiesGrp/EOYAmt02377
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0DENNIS B SKELLEY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531110
IRS990/ProgramServiceRevenueGrp/Desc0LOW INCOME HOUSING REN
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0112747
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0112747
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0128
IRS990/PYOtherExpensesAmt0103300
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt095804
IRS990/PYRevenuesLessExpensesAmt0-7368
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0103300
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt095932
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt02028
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0112747
IRS990/SavingsAndTempCashInvstGrp/BOYAmt023773
IRS990/SavingsAndTempCashInvstGrp/EOYAmt029436
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE ORGANIZATION IS PART OF THE US DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT'S SECTION 811 PROGRAM WHICH ALLOWS PERSONS WITH DISABILITIES TO LIVE AS INDEPENDENTLY AS POSSIBLE IN THEIR COMMUNITY. THE ORGANIZATION RECEIVES FUNDING SUPPORT THROUGH THIS PROGRAM TO PROVIDE HOUSING TO THE DISABLED.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0143
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0128
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt072
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt032
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt090
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0465
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0112747
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt095804
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt084103
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt075686
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt073268
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0441608
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0143
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0128
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt072
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt032
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt090
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0465
IRS990ScheduleA/InvestmentIncomeCYPct00.00110
IRS990ScheduleA/InvestmentIncomePYPct00.00300
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99890
IRS990ScheduleA/PublicSupportPY509Pct00.99700
IRS990ScheduleA/PublicSupportTotal509Amt0441608
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0112747
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt095804
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt084103
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt075686
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt073268
IRS990ScheduleA/Total509Grp/TotalAmt0441608
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0112890
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt095932
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt084175
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt075718
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt073358
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0442073
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt032999
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0539359
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0572358
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0110862
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt029976
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt029976
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01598
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt011627
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt013225
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt012180
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt058785
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt070965
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02377
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TENANT DEPOSITS HELD IN TRUST
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0112890
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT HAS EVALUATED THE EFFECT OF THE GUIDANCE PROVIDED BY U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES ("U.S. GAAP") ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT BELIEVES THAT THE PROJECT CONTINUES TO SATISFY THE REQUIREMENTS OF A TAX-EXEMPT ORGANIZATION. MANAGEMENT HAS EVALUATED ALL OTHER TAX POSITIONS THAT COULD HAVE A SIGNIFICANT EFFECT ON THE FINANCIAL STATEMENTS AND DETERMINED THE PROJECT HAD NO SIGNIFICANT UNCERTAIN INCOME TAX POSITIONS AT JUNE 30, 2025 AND 2024.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1TENANT DEPOSITS HELD IN TRUST: TENANT SECURITY DEPOSITS ARE HELD IN A SEPARATE ACCOUNT AND ARE PAID BACK TO THE TENANT UPON MOVE-OUT, PROVIDED THE APARTMENT IS IN ACCEPTABLE CONDITION. IF NOT, THE PROJECT RETAINS THE FUNDS AND USES THE MONEY TOWARDS DAMAGES AND REPAIRS SUSTAINED TO THE UNIT.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt076753
IRS990ScheduleD/TotalExpensesPerForm990Amt0110862
IRS990ScheduleD/TotalLiabilityAmt02377
IRS990ScheduleD/TotalRevenuePerForm990Amt0112890
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0112890
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0110862
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0INDEPENDENT LIVING HORIZONS TWO, INC. HAS NO EMPLOYEES. OFFICERS AND KEY EMPLOYEES OF INDEPENDENT LIVING HORIZONS TWO, INC. ARE EMPLOYED BY GEORGIA REHABILITATION INSTITUTE, INC. AND ARE COMPENSATED FOR THE ROLE PERFORMED FOR GEORGIA REHABILITATION INSTITUTE, INC.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0SCH J, PART II
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 WAS REVIEWED BY PRESIDENT/CEO BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION ANNUALLY REVIEWS THE CONFLICT OF INTEREST POLICY AND ENFORCES THE POLICY AS ISSUES ARISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONTRACTS: PROGRAM SERVICE EXPENSES 12,704. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,704.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THERE WERE NO CHANGES TO THE OVERSIGHT OR SELECTION PROCESS FOR THE AUDIT COMMITTEE THIS YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0GEORGIA REHABILITATION INSTITUTE INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0581705662
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0GA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SERVES THE DISABLED POPULATION IN THE CSRA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0PF
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0523 13TH ST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0AUGUSTA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0GA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd030901
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd01
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00

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