Civic Intelligence

Central Manor Apartments Inc.

EIN 59-1807340 • 501(c)3 • Ormond Beach, FL

Pub. 78 Eligible

Profile

Section 8 housing and urban development project

126 Hollow Branch CrossingOrmond Beach, FL 32174

www.liveatcentralmanor.com

Siviq Scores

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

Liabilities / Assets

8th percentile

0.00x

Higher debt load relative to assets than 8% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

6th percentile

0.00x

Higher debt load relative to revenue than 6% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

98th percentile

92%

Higher net margin than 98% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

98th percentile

150%

Faster asset growth than 98% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2024

Revenue Growth

98th percentile

270%

Faster revenue growth than 98% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets8th percentile

Assets

Up

$19,068,790

Up $16,336,796 (+598%) from 2023

Liabilities

Down

$42,598

Down $3,767,174 (-99%) from 2023

Net Assets

Up

$19,026,192

Up $20,103,970 (+1865%) from 2023

Operations
Liabilities / Revenue6th percentileNet Margin98th percentile

Revenue

Up

$21,818,369

Up $20,193,107 (+1242%) from 2023

Expenses

Down

$1,714,399

Down $118,032 (-6.4%) from 2023

Net Income

Up

$20,103,970

Up $20,311,139 (+9804%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth98th percentile

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

$20M$10M$0-$10MAssets 2010: $4,193,829Liabilities 2010: $4,838,310Net Assets 2010: -$644,4812010Assets 2011: $4,166,957Liabilities 2011: $4,797,422Net Assets 2011: -$630,4652011Assets 2012: $4,096,970Liabilities 2012: $4,745,817Net Assets 2012: -$648,8472012Assets 2013: $4,058,369Liabilities 2013: $4,703,357Net Assets 2013: -$644,9882013Assets 2014: $3,934,176Liabilities 2014: $4,645,259Net Assets 2014: -$711,0832014Assets 2015: $3,790,009Liabilities 2015: $4,590,041Net Assets 2015: -$800,0322015Assets 2016: $3,723,326Liabilities 2016: $4,491,921Net Assets 2016: -$768,5952016Assets 2017: $3,706,279Liabilities 2017: $4,454,038Net Assets 2017: -$747,7592017Assets 2018: $3,511,096Liabilities 2018: $4,443,506Net Assets 2018: -$932,4102018Assets 2019: $3,215,309Liabilities 2019: $4,230,405Net Assets 2019: -$1,015,0962019Assets 2020: $3,157,436Liabilities 2020: $4,122,094Net Assets 2020: -$964,6582020Assets 2021: $3,119,928Liabilities 2021: $4,018,743Net Assets 2021: -$898,8152021Assets 2022: $3,048,443Liabilities 2022: $3,919,052Net Assets 2022: -$870,6092022Assets 2023: $2,731,994Liabilities 2023: $3,809,772Net Assets 2023: -$1,077,7782023Assets 2024: $19,068,790Liabilities 2024: $42,598Net Assets 2024: $19,026,1922024

Highlighted filing

2024

Assets$19,068,790
Liabilities$42,598
Net Assets$19,026,192
Open 2024 Filing

Operations Trend

Revenue Growth98th percentile

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

$30M$20M$10M$0-$10MExpenses 2010: $1,315,0912010Expenses 2011: $1,295,0932011Expenses 2012: $1,344,3272012Revenue 2013: $1,349,959Expenses 2013: $1,346,100Net Income 2013: $3,8592013Revenue 2014: $1,351,151Expenses 2014: $1,417,246Net Income 2014: -$66,0952014Revenue 2015: $1,394,234Expenses 2015: $1,483,183Net Income 2015: -$88,9492015Revenue 2016: $1,422,612Expenses 2016: $1,391,175Net Income 2016: $31,4372016Revenue 2017: $1,440,169Expenses 2017: $1,419,333Net Income 2017: $20,8362017Revenue 2018: $1,469,517Expenses 2018: $1,654,168Net Income 2018: -$184,6512018Revenue 2019: $1,481,913Expenses 2019: $1,564,599Net Income 2019: -$82,6862019Revenue 2020: $1,527,239Expenses 2020: $1,476,801Net Income 2020: $50,4382020Revenue 2021: $1,560,939Expenses 2021: $1,495,096Net Income 2021: $65,8432021Revenue 2022: $1,592,071Expenses 2022: $1,563,865Net Income 2022: $28,2062022Revenue 2023: $1,625,262Expenses 2023: $1,832,431Net Income 2023: -$207,1692023Revenue 2024: $21,818,369Expenses 2024: $1,714,399Net Income 2024: $20,103,9702024

Highlighted filing

2024

Revenue$21,818,369
Expenses$1,714,399
Net Income$20,103,970
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$19,068,790
Liabilities
$42,598
Net assets
$19,026,192
Revenue
$21,818,369
Expenses
$1,714,399
Net income
$20,103,970
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$19.1$0.04$19.0$21.8$1.71$20.1
2023Detailed filing. Detailed filing data is available for this year.$2.73$3.81$1.08$1.63$1.83$0.21
2022Detailed filing. Detailed filing data is available for this year.$3.05$3.92$0.87$1.59$1.56$0.03
2021Detailed filing. Detailed filing data is available for this year.$3.12$4.02$0.90$1.56$1.50$0.07
2020Detailed filing. Detailed filing data is available for this year.$3.16$4.12$0.96$1.53$1.48$0.05
2019Detailed filing. Detailed filing data is available for this year.$3.22$4.23$1.02$1.48$1.56$0.08
2018Detailed filing. Detailed filing data is available for this year.$3.51$4.44$0.93$1.47$1.65$0.18
2017Detailed filing. Detailed filing data is available for this year.$3.71$4.45$0.75$1.44$1.42$0.02
2016Detailed filing. Detailed filing data is available for this year.$3.72$4.49$0.77$1.42$1.39$0.03
2015Detailed filing. Detailed filing data is available for this year.$3.79$4.59$0.80$1.39$1.48$0.09
2014Detailed filing. Detailed filing data is available for this year.$3.93$4.65$0.71$1.35$1.42$0.07
2013Detailed filing. Detailed filing data is available for this year.$4.06$4.70$0.64$1.35$1.35$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.10$4.75$0.65$1.34
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.17$4.80$0.63$1.30
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.19$4.84$0.64$1.32
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 19, 2025
Return Version
2024v5.0
Gross Receipts
$25,229,655
Mission and Program Overview

Mission

Section 8 housing and urban development project

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$-1,077,778$19,026,192▲ $20,103,970
Cash and Non-Interest-Bearing Accounts$-264,350$18,683,855▲ $18,948,205
Land, Buildings, and Equipment, Net$1,916,809--
Accounts Receivable-$308,337-
Intangible Assets$113,744--
Savings and Temporary Cash Investments$864,269$76,030▼ $788,239
Prepaid Expenses and Deferred Charges$67,471--
Total Assets$2,731,994$19,068,790▲ $16,336,796
Other Assets Total$34,051$568▼ $33,483
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,691,714--
Other Liabilities$57,481--
Accounts Payable and Accrued Expenses$60,577$42,598▼ $17,979
Total Liabilities$3,809,772$42,598▼ $3,767,174
Net Assets / Fund Balance
Total Net Assets Fund Balance$-1,077,778$19,026,192▲ $20,103,970
Total Liabilities and Net Assets / Fund Balance$2,731,994$19,068,790▲ $16,336,796
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
David SmithPresident
Martin PettySecretary
James ScottTreasurer
Rawdon L Gallman IiiVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,276,753
Program Service Revenue
$599,190
Investment Income
$19,939,563
Other Revenue
$2,863
Change in Net Assets
$20,103,970

Audited Revenue Reconciliation

Revenue per Audited Statements
$21,818,369
Total Revenue per Audited Statements
$21,818,369
Total Revenue per Form 990
$21,818,369
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,402,605
Salaries, Compensation, and Employee Benefits$311,794
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Insurance$289,760$49,671-$339,431
Other Salaries and Wages$263,663--$263,663
Occupancy$156,567--$156,567
Interest$136,518--$136,518
All Other Expenses$117,707--$117,707
Depreciation Depletion$103,711--$103,711
Fees for Services Management$100,115--$100,115
Office Expenses$44,046--$44,046
Other Expenses$41,042--$41,042
Fees for Services Accounting$32,774--$32,774
Fees for Services Legal$31,827--$31,827
Other Employee Benefits$28,200--$28,200
Payroll Taxes$19,931--$19,931
Conferences and Meetings$1,918--$1,918
Advertising$1,116--$1,116
Total Functional Expenses$1,664,728$49,671$0$1,714,399

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,714,399
Total Expenses per Audited Statements$1,714,399
Total Expenses per Form 990$1,714,399
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
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
Yes
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, Page 6, Part VI, Line 3

“SPM, LLC”

Form 990, Page 6, Part VI, Line 4

“During the year ended december 31, 2024, the entity sold substantially all of its assets to an independent third party. These assets included the building, land, and equipment which was used in the performance of the rental income of the taxpayer. In addition to selling of the fixed assets, the taxpayer was required by the department of housing and urban development to transfer certain accumulated reserve and escrow funds which had to the new owner.”

Form 990, Page 6, Part VI, Line 11B

“The governing body review and approves form 990 before it is filed.”

Form 990, Page 6, Part VI, Line 19

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Central Manor Apartments
EIN
59-1807340
Phone
3866817657
Address
126 HOLLOW BRANCH CROSSING, ORMOND BEACH, FL 32174

Signing Officer

Name
David Smith
Title
President
Phone
3866817657
Signed
2025-06-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Smith
Formed
1970
Legal Domicile
Fl
Voting Board Members
4
Independent Board Members
4
Employees
0

Preparer

Firm
Bolerjack Halsema Bowling & White Pa
Address
42 SOUTH PENINSULA DRIVE, DAYTONA BEACH, FL 32118
Preparer
Eva F Bowling
Phone
3862530677
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Section 8 housing and urban development project”

Raw XML Appendix352 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/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
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IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-1077778
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt019026192
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01056185
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01033953
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01017474
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05422634
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0912
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0860
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0754
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0154
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0177
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IRS990ScheduleD/TotalRevenuePerForm990Amt021818369
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SECTION 8 HOUSING AND URBAN DEVELOPMENT PROJECT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SPM, LLC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DURING THE YEAR ENDED DECEMBER 31, 2024, THE ENTITY SOLD SUBSTANTIALLY ALL OF ITS ASSETS TO AN INDEPENDENT THIRD PARTY. THESE ASSETS INCLUDED THE BUILDING, LAND, AND EQUIPMENT WHICH WAS USED IN THE PERFORMANCE OF THE RENTAL INCOME OF THE TAXPAYER. IN ADDITION TO SELLING OF THE FIXED ASSETS, THE TAXPAYER WAS REQUIRED BY THE DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT TO TRANSFER CERTAIN ACCUMULATED RESERVE AND ESCROW FUNDS WHICH HAD TO THE NEW OWNER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING BODY REVIEW AND APPROVES FORM 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalAssetsEOYAmt019068790
IRS990/TotalAssetsGrp/BOYAmt02731994
IRS990/TotalAssetsGrp/EOYAmt019068790
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt049671
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01664728
IRS990/TotalFunctionalExpensesGrp/TotalAmt01714399
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03809772
IRS990/TotalLiabilitiesEOYAmt042598
IRS990/TotalLiabilitiesGrp/BOYAmt03809772
IRS990/TotalLiabilitiesGrp/EOYAmt042598
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-1077778
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt019026192
IRS990/TotalProgramServiceExpensesAmt01664728
IRS990/TotalProgramServiceRevenueAmt0599190
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt020541616
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt021818369
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02731994
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt019068790
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0126 HOLLOW BRANCH CROSSING
IRS990/USAddress/CityNm0ORMOND BEACH
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd032174
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03866817657
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CENTRAL MANOR APARTMENTS
ReturnHeader/Filer/BusinessNameControlTxt0CENT
ReturnHeader/Filer/EIN0591807340
ReturnHeader/Filer/PhoneNum03866817657
ReturnHeader/Filer/USAddress/AddressLine1Txt0126 HOLLOW BRANCH CROSSING
ReturnHeader/Filer/USAddress/CityNm0ORMOND BEACH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd032174
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0592533085
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BOLERJACK HALSEMA BOWLING & WHITE PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt042 SOUTH PENINSULA DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DAYTONA BEACH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd032118
ReturnHeader/PreparerPersonGrp/PhoneNum03862530677
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0EVA F BOWLING
ReturnHeader/ReturnTs02025-06-19T16:15:44-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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