Civic Intelligence

Limestone Senior Housing Inc

EIN 63-1073021 • 501(c)3 • Birmingham, AL

Profile

Provide low income housing to elderly & disabled

1103 Richard Arrington Jr Blvd SBirmingham, AL 35205

www.spm.net

Siviq Scores

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

Liabilities / Assets

64th percentile

0.07x

Higher debt load relative to assets than 64% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

72nd percentile

0.13x

Higher debt load relative to revenue than 72% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

29th percentile

-5.9%

Higher net margin than 29% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

30th percentile

-3.9%

Faster asset growth than 30% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2025

Revenue Growth

52nd percentile

8.0%

Faster revenue growth than 52% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2025

Balance Sheet
Liabilities / Assets64th percentile

Assets

Down

$851,321

Down $2,952 (-0.3%) from 2024

Liabilities

Up

$60,767

Up $25,675 (+73%) from 2024

Net Assets

Down

$790,554

Down $28,627 (-3.5%) from 2024

Operations
Liabilities / Revenue72nd percentileNet Margin29th percentile

Revenue

Up

$482,569

Up $47,197 (+11%) from 2024

Expenses

Up

$511,196

Up $35,261 (+7.4%) from 2024

Net Income

Up

-$28,627

Up $11,936 (+29%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth30th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,634,994Liabilities 2011: $41,730Net Assets 2011: $1,593,2642011Assets 2012: $1,569,715Liabilities 2012: $32,607Net Assets 2012: $1,537,1082012Assets 2013: $1,505,752Liabilities 2013: $16,411Net Assets 2013: $1,489,3412013Assets 2014: $1,432,233Liabilities 2014: $23,037Net Assets 2014: $1,409,1962014Assets 2015: $1,374,007Liabilities 2015: $27,854Net Assets 2015: $1,346,1532015Assets 2016: $1,311,092Liabilities 2016: $35,051Net Assets 2016: $1,276,0412016Assets 2017: $1,256,436Liabilities 2017: $37,514Net Assets 2017: $1,218,9222017Assets 2018: $1,180,510Liabilities 2018: $36,813Net Assets 2018: $1,143,6972018Assets 2019: $1,118,471Liabilities 2019: $37,691Net Assets 2019: $1,080,7802019Assets 2020: $1,065,580Liabilities 2020: $30,759Net Assets 2020: $1,034,8212020Assets 2021: $1,034,306Liabilities 2021: $33,116Net Assets 2021: $1,001,1902021Assets 2022: $958,112Liabilities 2022: $29,259Net Assets 2022: $928,8532022Assets 2023: $894,434Liabilities 2023: $34,690Net Assets 2023: $859,7442023Assets 2024: $854,273Liabilities 2024: $35,092Net Assets 2024: $819,1812024Assets 2025: $851,321Liabilities 2025: $60,767Net Assets 2025: $790,5542025

Highlighted filing

2025

Assets$851,321
Liabilities$60,767
Net Assets$790,554
Open 2025 Filing

Operations Trend

Revenue Growth52nd percentile

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

$600K$400K$200K$0-$200KRevenue 2011: $261,433Expenses 2011: $325,691Net Income 2011: -$64,2582011Revenue 2012: $277,673Expenses 2012: $333,829Net Income 2012: -$56,1562012Revenue 2013: $313,735Expenses 2013: $361,502Net Income 2013: -$47,7672013Revenue 2014: $297,330Expenses 2014: $377,475Net Income 2014: -$80,1452014Revenue 2015: $304,345Expenses 2015: $367,388Net Income 2015: -$63,0432015Revenue 2016: $302,957Expenses 2016: $373,069Net Income 2016: -$70,1122016Revenue 2017: $302,995Expenses 2017: $360,114Net Income 2017: -$57,1192017Revenue 2018: $306,427Expenses 2018: $381,652Net Income 2018: -$75,2252018Revenue 2019: $313,543Expenses 2019: $376,460Net Income 2019: -$62,9172019Revenue 2020: $358,862Expenses 2020: $404,821Net Income 2020: -$45,9592020Revenue 2021: $375,194Expenses 2021: $408,825Net Income 2021: -$33,6312021Revenue 2022: $382,724Expenses 2022: $455,061Net Income 2022: -$72,3372022Revenue 2023: $397,452Expenses 2023: $466,561Net Income 2023: -$69,1092023Revenue 2024: $435,372Expenses 2024: $475,935Net Income 2024: -$40,5632024Revenue 2025: $482,569Expenses 2025: $511,196Net Income 2025: -$28,6272025

Highlighted filing

2025

Revenue$482,569
Expenses$511,196
Net Income-$28,627
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$851,321
Liabilities
$60,767
Net assets
$790,554
Revenue
$482,569
Expenses
$511,196
Net income
-$28,627
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.85$0.06$0.79$0.48$0.51$0.03
2024Detailed filing. Detailed filing data is available for this year.$0.85$0.04$0.82$0.44$0.48$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.89$0.03$0.86$0.40$0.47$0.07
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.96$0.03$0.93$0.38$0.46$0.07
2021Detailed filing. Detailed filing data is available for this year.$1.03$0.03$1.00$0.38$0.41$0.03
2020Detailed filing. Detailed filing data is available for this year.$1.07$0.03$1.03$0.36$0.40$0.05
2019Detailed filing. Detailed filing data is available for this year.$1.12$0.04$1.08$0.31$0.38$0.06
2018Detailed filing. Detailed filing data is available for this year.$1.18$0.04$1.14$0.31$0.38$0.08
2017Detailed filing. Detailed filing data is available for this year.$1.26$0.04$1.22$0.30$0.36$0.06
2016Detailed filing. Detailed filing data is available for this year.$1.31$0.04$1.28$0.30$0.37$0.07
2015Detailed filing. Detailed filing data is available for this year.$1.37$0.03$1.35$0.30$0.37$0.06
2014Summary only. Only limited summary data is available for this year.$1.43$0.02$1.41$0.30$0.38$0.08
2013Summary only. Only limited summary data is available for this year.$1.51$0.02$1.49$0.31$0.36$0.05
2012Summary only. Only limited summary data is available for this year.$1.57$0.03$1.54$0.28$0.33$0.06
2011Summary only. Only limited summary data is available for this year.$1.63$0.04$1.59$0.26$0.33$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Jan 29, 2026
Return Version
2024v5.5
Gross Receipts
$482,569
Mission and Program Overview

Mission

Provide low cost housing to the elderly and disabled

Provide low income housing to elderly & disabled

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$697,414$643,334▼ $54,080
Cash and Non-Interest-Bearing Accounts$13,592$40,831▲ $27,239
Prepaid Expenses and Deferred Charges$14,759$13,628▼ $1,131
Total Assets$854,273$851,321▼ $2,952
Other Assets Total$128,508$153,528▲ $25,020
Liabilities
Accounts Payable and Accrued Expenses$17,418$41,501▲ $24,083
Other Liabilities$17,674$19,266▲ $1,592
Total Liabilities$35,092$60,767▲ $25,675
Net Assets / Fund Balance
Net Assets With Donor Restrictions$2,346,400$2,346,400→ $0
Net Assets Without Donor Restrictions$-1,527,219$-1,555,846▼ $28,627
Total Net Assets Fund Balance$819,181$790,554▼ $28,627
Total Liabilities and Net Assets / Fund Balance$854,273$851,321▼ $2,952

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$526,383$1,853,395$2,379,778
Equipment$5,951$150,994$156,945
Land$111,000-$111,000
Other Assets Org$5,040--
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Betty Ruth OliverChairman
Helen CarterVice Chairman
Amy GoldenBoard Member
Dean MorganBoard Member
Lynn RagerBoard Member
Robert MaloneBoard Member
Ronnie MarksBoard Member
Daryl SammetSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$240,472
Program Service Revenue
$237,760
Investment Income
$1,076
Other Revenue
$3,261
Change in Net Assets
$-28,627

Audited Revenue Reconciliation

Revenue per Audited Statements
$482,569
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$482,569
Total Revenue per Form 990
$482,569
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$391,676
Salaries, Compensation, and Employee Benefits$119,520
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$100,617--$100,617
Occupancy$99,476--$99,476
Depreciation Depletion$65,470--$65,470
Office Expenses$57,347--$57,347
Fees for Services Management-$46,173-$46,173
Fees for Services Accounting-$13,390-$13,390
Insurance$12,802--$12,802
Pension Plan Contributions$11,453--$11,453
Payroll Taxes$7,450--$7,450
Conferences and Meetings$3,551--$3,551
Fees for Services Other$2,758--$2,758
Advertising$931--$931
Other Expenses$150--$150
Fees for Services Legal-$11-$11
Total Functional Expenses$451,622$59,574$0$511,196

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$511,196
Total Expenses per Audited Statements$511,196
Total Expenses per Form 990$511,196
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 Security Deposits$18,380
Pet Deposits$600
Prepaid Rent$286
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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

“Management duties have been delegated to spm property management, llc”

Form 990, Part VI, Section A, Line 8B

“This question is not applicable.”

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

“The final form 990 (including required schedules) as ultimately filed with the irs, was provided to each voting member of the governing body of the organization, prior to its filing with the irs.”

Form 990, Part VI, Section C, Line 19

“These documents are made available upon request for the same period of disclosure as set forth in irc section 6104(d).”

Filing and Contact Details

Filer

Filer Name
Limestone Senior Housing Inc
EIN
63-1073021
Phone
2059331020
Address
1103 RICHARD ARRINGTON JR BLVD S, BIRMINGHAM, AL 35205
Doing Business As
Branch Creek Apartments

Signing Officer

Name
Betty Ruth Oliver
Title
President
Phone
2059331020
Signed
2026-01-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Betty Ruth Oliver
Formed
1993
Legal Domicile
Al
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
8

Preparer

Firm
Borland Benefield Pc
Address
6759 LEE ROAD 54, AUBURN, AL 36830
Preparer
Michelle M Granberry
Phone
3347411050
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The project is a not-for-profit organization and is exempt from income tax under section 501(c)(3) of the internal revenue code; however, the project is subject to income tax for certain unrelated business activities, which generate taxable income. There was no such unrelated trade or business income tax paid for the years ended september 30, 2025 and 2024. The project files a tax return in the united states (u.s.) federal jurisdiction. The board of directors evaluated the project's tax position and concluded that the project has not entered into any events or transactions that would disqualify its tax exempt status or has not taken any uncertain tax positions that would cause the project to incur income taxes or penalties at the entity level. With few exceptions, the project is no longer subject to u.s. Federal tax examinations by tax authorities for years before september 30, 2022.”

Raw XML AppendixShowing 400 of 482 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/Desc0LIMESTONE SENIOR HOUSING, INC. D/B/A BRANCH CREEK APARTMENTS (PROJECT) IS A 55-UNIT APARTMENT COMPLEX FOR THE ELDERLY LOCATED IN ATHENS, ALABAMA. THE PROJECT IS OPERATED UNDER SECTION 202 OF THE NATIONAL HOUSING ACT AND REGULATED BY THE UNITED STATES DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT (HUD) WITH RESPECT TO RENTAL CHARGES AND OPERATING METHODS. THE PROJECT IS ALSO SUBJECT TO A PROJECT RENTAL ASSISTANCE CONTRACT (PRAC) AGREEMENT WITH HUD, AND A SIGNIFICANT PORTION OF THE PROJECT'S RENTAL INCOME IS RECEIVED FROM HUD. RENT SUBSIDY PAYMENTS ARE SUBJECT TO AVAILABLITY OF SUFFICIENT APPROPRIATIONS, AS DETERMINED BY HUD.
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IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0128508
IRS990/OtherAssetsTotalGrp/EOYAmt0153528
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc1LICENSE AND PERMITS
IRS990/OtherExpensesGrp/ProgramServicesAmt089617
IRS990/OtherExpensesGrp/ProgramServicesAmt1150
IRS990/OtherExpensesGrp/TotalAmt089617
IRS990/OtherExpensesGrp/TotalAmt1150
IRS990/OtherLiabilitiesGrp/BOYAmt017674
IRS990/OtherLiabilitiesGrp/EOYAmt019266
IRS990/OtherRevenueMiscGrp/BusinessCd0531390
IRS990/OtherRevenueMiscGrp/BusinessCd1531390
IRS990/OtherRevenueMiscGrp/BusinessCd2531390
IRS990/OtherRevenueMiscGrp/Desc0LAUNDRY/VENDING INCOME
IRS990/OtherRevenueMiscGrp/Desc1CABLE TV INCOME
IRS990/OtherRevenueMiscGrp/Desc2DAMAGE/CLEANING FEE IN
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01604
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt11114
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt2247
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01604
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11114
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2247
IRS990/OtherRevenueTotalAmt03261
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0100617
IRS990/OtherSalariesAndWagesGrp/TotalAmt0100617
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt07450
IRS990/PayrollTaxesGrp/TotalAmt07450
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt011453
IRS990/PensionPlanContributionsGrp/TotalAmt011453
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt014759
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt013628
IRS990/PrincipalOfficerNm0BETTY RUTH OLIVER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531390
IRS990/ProgramServiceRevenueGrp/Desc0PROG. SERV. REVENUE-RE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0237760
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0237760
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0202266
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01359
IRS990/PYOtherExpensesAmt0368666
IRS990/PYOtherRevenueAmt04031
IRS990/PYProgramServiceRevenueAmt0227716
IRS990/PYRevenuesLessExpensesAmt0-40563
IRS990/PYSalariesCompEmpBnftPaidAmt0107269
IRS990/PYTotalExpensesAmt0475935
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0435372
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-28627
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0241021
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0LAUNDRY VENDING - 2020 AMOUNT: $ 1,270. 2021 AMOUNT: $ 2,002. 2022 AMOUNT: $ 1,862. 2023 AMOUNT: $ 1,633. 2024 AMOUNT: $ 1,604. FORFEITED DEPOSITS - 2020 AMOUNT: $ 191. 2021 AMOUNT: $ 254. 2022 AMOUNT: $ 154. 2023 AMOUNT: $ 630. 2024 AMOUNT: $ 133. DAMAGE CLEANING FEE INCOME - 2020 AMOUNT: $ 10. 2021 AMOUNT: $ 252. 2022 AMOUNT: $ 381. 2023 AMOUNT: $ 372. 2024 AMOUNT: $ 247. CABLE TV INCOME - 2020 AMOUNT: $ 1,645. 2021 AMOUNT: $ 12,663. 2022 AMOUNT: $ 1,098. 2023 AMOUNT: $ 984. 2024 AMOUNT: $ 1,114. MISCELLANEOUS INCOME - 2020 AMOUNT: $ 250. 2021 AMOUNT: $ 46. 2022 AMOUNT: $ 98. 2023 AMOUNT: $ 412. 2024 AMOUNT: $ 163. AGREEMENT EXPENSE RECOVERY - 2021 AMOUNT: $ 45.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0240472
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0202266
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0181004
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0175349
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0172793
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0971884
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01076
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01359
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0968
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt036
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt034
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt03473
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0237760
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0227716
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0211887
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0192078
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0199001
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01068442
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01076
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01359
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0968
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt036
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt034
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt03473
IRS990ScheduleA/InvestmentIncomeCYPct00.00170
IRS990ScheduleA/InvestmentIncomePYPct00.00140
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt03261
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt04031
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt03593
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt015262
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt03366
IRS990ScheduleA/OtherIncome509Grp/TotalAmt029513
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98410
IRS990ScheduleA/PublicSupportPY509Pct00.98300
IRS990ScheduleA/PublicSupportTotal509Amt02040326
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0478232
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0429982
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0392891
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0367427
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0371794
IRS990ScheduleA/Total509Grp/TotalAmt02040326
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0482569
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0435372
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0397452
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0382725
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0375194
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02073312
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0526383
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01853395
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02379778
IRS990ScheduleD/EquipmentGrp/BookValueAmt05951
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0150994
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0156945
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0511196
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0111000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0111000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt018980
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt136324
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt293184
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt35040
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0TENANT SECURITY DEPOSIT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1INSURANCE ESCROW
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2RESERVE FOR REPLACEMENT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3MISC OTHER ASSETS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt018380
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1600
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2286
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TENANT SECURITY DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PET DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PREPAID RENT
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0482569
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PROJECT IS A NOT-FOR-PROFIT ORGANIZATION AND IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE; HOWEVER, THE PROJECT IS SUBJECT TO INCOME TAX FOR CERTAIN UNRELATED BUSINESS ACTIVITIES, WHICH GENERATE TAXABLE INCOME. THERE WAS NO SUCH UNRELATED TRADE OR BUSINESS INCOME TAX PAID FOR THE YEARS ENDED SEPTEMBER 30, 2025 AND 2024. THE PROJECT FILES A TAX RETURN IN THE UNITED STATES (U.S.) FEDERAL JURISDICTION. THE BOARD OF DIRECTORS EVALUATED THE PROJECT'S TAX POSITION AND CONCLUDED THAT THE PROJECT HAS NOT ENTERED INTO ANY EVENTS OR TRANSACTIONS THAT WOULD DISQUALIFY ITS TAX EXEMPT STATUS OR HAS NOT TAKEN ANY UNCERTAIN TAX POSITIONS THAT WOULD CAUSE THE PROJECT TO INCUR INCOME TAXES OR PENALTIES AT THE ENTITY LEVEL. WITH FEW EXCEPTIONS, THE PROJECT IS NO LONGER SUBJECT TO U.S. FEDERAL TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE SEPTEMBER 30, 2022.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0643334
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0153528
IRS990ScheduleD/TotalExpensesPerForm990Amt0511196
IRS990ScheduleD/TotalLiabilityAmt019266
IRS990ScheduleD/TotalRevenuePerForm990Amt0482569
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0482569
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0511196
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT DUTIES HAVE BEEN DELEGATED TO SPM PROPERTY MANAGEMENT, LLC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THIS QUESTION IS NOT APPLICABLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FINAL FORM 990 (INCLUDING REQUIRED SCHEDULES) AS ULTIMATELY FILED WITH THE IRS, WAS PROVIDED TO EACH VOTING MEMBER OF THE GOVERNING BODY OF THE ORGANIZATION, PRIOR TO ITS FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THESE DOCUMENTS ARE MADE AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN IRC SECTION 6104(D).
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0S
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0AL
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0PROPERTY MANAGEMENT
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0SPM PROPERTY MANAGAMENT
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt01103 RICHARD ARRINGTON JR BLVD SOUT
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0BIRMINGHAM
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0AL
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd035205
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00

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