Civic Intelligence

C S P Pinefield Apartments Inc.

990 • Fiscal year 2015 • EIN 63-1081252

Jan 01, 2015 to Dec 31, 2015 • Filed on Aug 09, 2016

601 Black Bears WayTuscaloosa, AL 35401-4807

(205) 758-4756

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

94th percentile

1.12x

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

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

100th percentile

19.61x

Higher debt load relative to revenue than 100% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

3rd percentile

-99%

Higher net margin than 3% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

26th percentile

-5.0%

Faster asset growth than 26% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

17th percentile

-19%

Faster revenue growth than 17% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Down

$663,268

Down $35,072 (-5.0%) from 2014

Net Assets

Down

-$80,177

Down $37,344 (-87%) from 2014

Liabilities

Up

$743,445

Up $2,272 (+0.3%) from 2014

Revenue

Down

$37,902

Down $9,108 (-19%) from 2014

Expenses

Up

$75,246

Up $515 (+0.7%) from 2014

Net Income

Down

-$37,344

Down $9,623 (-35%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0-$500KAssets 2011: $744,571Liabilities 2011: $741,896Net Assets 2011: $2,6752011Assets 2012: $769,893Liabilities 2012: $740,648Net Assets 2012: $29,2452012Assets 2013: $738,104Liabilities 2013: $753,216Net Assets 2013: -$15,1122013Assets 2014: $698,340Liabilities 2014: $741,173Net Assets 2014: -$42,8332014Assets 2015: $663,268Liabilities 2015: $743,445Net Assets 2015: -$80,1772015Assets 2016: $620,814Liabilities 2016: $749,367Net Assets 2016: -$128,5532016Assets 2017: $581,852Liabilities 2017: $751,549Net Assets 2017: -$169,6972017Assets 2018: $529,946Liabilities 2018: $747,263Net Assets 2018: -$217,3172018Assets 2019: $488,905Liabilities 2019: $756,615Net Assets 2019: -$267,7102019Assets 2020: $437,050Liabilities 2020: $751,884Net Assets 2020: -$314,8342020Assets 2021: $420,092Liabilities 2021: $770,389Net Assets 2021: -$350,2972021Assets 2022: $392,407Liabilities 2022: $768,740Net Assets 2022: -$376,3332022Assets 2023: $371,724Liabilities 2023: $785,086Net Assets 2023: -$413,3622023Assets 2024: $334,943Liabilities 2024: $774,386Net Assets 2024: -$439,4432024

Highlighted filing

2015

Assets$663,268
Liabilities$743,445
Net Assets-$80,177

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$100K$50K$0-$50K-$100KExpenses 2011: $44,6162011Expenses 2012: $65,8982012Revenue 2013: $41,861Expenses 2013: $86,218Net Income 2013: -$44,3572013Revenue 2014: $47,010Expenses 2014: $74,731Net Income 2014: -$27,7212014Revenue 2015: $37,902Expenses 2015: $75,246Net Income 2015: -$37,3442015Revenue 2016: $35,783Expenses 2016: $84,159Net Income 2016: -$48,3762016Revenue 2017: $39,738Expenses 2017: $80,882Net Income 2017: -$41,1442017Revenue 2018: $33,836Expenses 2018: $81,456Net Income 2018: -$47,6202018Revenue 2019: $31,333Expenses 2019: $81,726Net Income 2019: -$50,3932019Revenue 2020: $36,569Expenses 2020: $83,693Net Income 2020: -$47,1242020Revenue 2021: $35,984Expenses 2021: $71,447Net Income 2021: -$35,4632021Revenue 2022: $38,409Expenses 2022: $64,445Net Income 2022: -$26,0362022Revenue 2023: $40,266Expenses 2023: $77,295Net Income 2023: -$37,0292023Revenue 2024: $52,666Expenses 2024: $78,747Net Income 2024: -$26,0812024

Highlighted filing

2015

Revenue$37,902
Expenses$75,246
Net Income-$37,344
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Aug 9, 2016
Return Version
2015v2.1
Gross Receipts
$37,902
Mission and Program Overview

Mission

The organization operates a housing facility for elderly, handicapped, and low income families in the tuscaloosa, alabama area. The program is funded by the u.s. Department of housing and urban development and serves 14 households.

The organization operates a housing facility for elderly, handicapped, and low income persons. The project is operated under section 202 of the national housing act and is regulated by the u.s. Department of housing and urban development (hud). Hud also provides section 8 housing assistance.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$587,552$546,331▼ $41,221
Cash and Non-Interest-Bearing Accounts$4,983$6,755▲ $1,772
Prepaid Expenses and Deferred Charges$2,830--
Accounts Receivable$580$546▼ $34
Total Assets$698,340$663,268▼ $35,072
Other Assets Total$102,395$109,636▲ $7,241
Liabilities
Mortgage Notes Payable Secured by Investment Property$736,400$736,400→ $0
Other Liabilities$3,628$4,575▲ $947
Accounts Payable and Accrued Expenses$1,145$2,470▲ $1,325
Total Liabilities$741,173$743,445▲ $2,272
Net Assets / Fund Balance
Unrestricted Net Assets$-42,833$-80,177▼ $37,344
Total Net Assets Fund Balance$-42,833$-80,177▼ $37,344
Total Liabilities and Net Assets / Fund Balance$698,340$663,268▼ $35,072

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$445,936$423,030-
Land$73,960--
Equipment$26,435$43,027-
Other Assets Org$91,737--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Bobby MillerBoard President
Cynthia W BurtonExecutive Director
Sandra FairFiscal Officer
Eddie SidesProperty Manager
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$37,867
Investment Income
$35
Other Revenue
$0
Change in Net Assets
$-37,344

Audited Revenue Reconciliation

Revenue per Audited Statements
$37,902
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$37,902
Total Revenue per Form 990
$37,902
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$75,246
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
Depreciation Depletion$41,220--$41,220
Fees for Services Management$5,376--$5,376
Insurance$4,777--$4,777
Fees for Services Accounting$2,925--$2,925
Other Expenses$188--$188
Office Expenses$162--$162
Total Functional Expenses$75,246$0$0$75,246

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$75,246
Total Expenses per Audited Statements$75,246
Total Expenses per Form 990$75,246
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
Security Deposits$3,664
Prepaid Rent$911
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

There are no separate committees for this agency.

Form 990, Part VI, Section B, Line 11

A draft of the form 990 was given to the board of directors. The tax return was reviewed by the board.

Form 990, Part VI, Section C, Line 19

It is the policy of csp pinefield apartments to adhere to the following guidelines in order to comply with the public disclosure requirements: 1. Anyone appearing in person at the offices of community service programs of west alabama, inc. During normal working hours making a request to inspect the forms will be granted access to a file copy of the forms within seven days. 2. For all written requests for copies of forms received by csp pinefield apartments, the organization shall require pre-payment of all copying and shipping charges. For requests for copies that are received without pre-payment, the organization will notify the requester of this policy via phone call or by letter within five days of receipt of the original request. 3. The copying cost charged by csp pinefield apartments for providing copies of requested forms shall be $1.00 for the first page copies and $0.15 for each subsequent page. All copies that are shipped to requesters will include shipping charges. All cost for copies will be prepaid. 4. After payment is received, all requested copies shall be shipped to requesters within 30 days. Making of all copies and shipping within the 30-day time period shall be the responsibility of the accounting department. 5. For requests for copies made in person during normal business hours copies will be made within five business days and be available for pickup or mailing. 6. The organization shall accept certified checks and money orders for requests for copies made in person. The organization shall accept certified checks, money orders or cash as payment for copies of forms requested in writing.

Filing and Contact Details

Filer

Filer Name
Csp Pinefield Apartments Inc
EIN
63-1081252
Phone
2057584756
Address
601 BLACK BEARS WAY, TUSCALOOSA, AL 35401-4807

Signing Officer

Name
Cynthia W Burton
Title
Executive Director
Phone
2057584756
Signed
2016-08-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cynthia W Burton
Formed
1992
Legal Domicile
Al
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
0

Preparer

Firm
Yeager & Christian Pc
Address
1418 - 22ND AVENUE, TUSCALOOSA, AL 35401
Preparer
Ad Christian Jr
Phone
2053458717
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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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IRS990ScheduleD/TotalLiabilityAmt04575
IRS990ScheduleD/TotalRevenuePerForm990Amt037902
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt037902
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt075246
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE NO SEPARATE COMMITTEES FOR THIS AGENCY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A DRAFT OF THE FORM 990 WAS GIVEN TO THE BOARD OF DIRECTORS. THE TAX RETURN WAS REVIEWED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2IT IS THE POLICY OF CSP PINEFIELD APARTMENTS TO ADHERE TO THE FOLLOWING GUIDELINES IN ORDER TO COMPLY WITH THE PUBLIC DISCLOSURE REQUIREMENTS: 1. ANYONE APPEARING IN PERSON AT THE OFFICES OF COMMUNITY SERVICE PROGRAMS OF WEST ALABAMA, INC. DURING NORMAL WORKING HOURS MAKING A REQUEST TO INSPECT THE FORMS WILL BE GRANTED ACCESS TO A FILE COPY OF THE FORMS WITHIN SEVEN DAYS. 2. FOR ALL WRITTEN REQUESTS FOR COPIES OF FORMS RECEIVED BY CSP PINEFIELD APARTMENTS, THE ORGANIZATION SHALL REQUIRE PRE-PAYMENT OF ALL COPYING AND SHIPPING CHARGES. FOR REQUESTS FOR COPIES THAT ARE RECEIVED WITHOUT PRE-PAYMENT, THE ORGANIZATION WILL NOTIFY THE REQUESTER OF THIS POLICY VIA PHONE CALL OR BY LETTER WITHIN FIVE DAYS OF RECEIPT OF THE ORIGINAL REQUEST. 3. THE COPYING COST CHARGED BY CSP PINEFIELD APARTMENTS FOR PROVIDING COPIES OF REQUESTED FORMS SHALL BE $1.00 FOR THE FIRST PAGE COPIES AND $0.15 FOR EACH SUBSEQUENT PAGE. ALL COPIES THAT ARE SHIPPED TO REQUESTERS WILL INCLUDE SHIPPING CHARGES. ALL COST FOR COPIES WILL BE PREPAID. 4. AFTER PAYMENT IS RECEIVED, ALL REQUESTED COPIES SHALL BE SHIPPED TO REQUESTERS WITHIN 30 DAYS. MAKING OF ALL COPIES AND SHIPPING WITHIN THE 30-DAY TIME PERIOD SHALL BE THE RESPONSIBILITY OF THE ACCOUNTING DEPARTMENT. 5. FOR REQUESTS FOR COPIES MADE IN PERSON DURING NORMAL BUSINESS HOURS COPIES WILL BE MADE WITHIN FIVE BUSINESS DAYS AND BE AVAILABLE FOR PICKUP OR MAILING. 6. THE ORGANIZATION SHALL ACCEPT CERTIFIED CHECKS AND MONEY ORDERS FOR REQUESTS FOR COPIES MADE IN PERSON. THE ORGANIZATION SHALL ACCEPT CERTIFIED CHECKS, MONEY ORDERS OR CASH AS PAYMENT FOR COPIES OF FORMS REQUESTED IN WRITING.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0698340
IRS990/TotalAssetsEOYAmt0663268
IRS990/TotalAssetsGrp/BOYAmt0698340
IRS990/TotalAssetsGrp/EOYAmt0663268
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt075246
IRS990/TotalFunctionalExpensesGrp/TotalAmt075246
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0741173
IRS990/TotalLiabilitiesEOYAmt0743445
IRS990/TotalLiabilitiesGrp/BOYAmt0741173
IRS990/TotalLiabilitiesGrp/EOYAmt0743445
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-42833
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-80177
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt037867
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt037867
IRS990/TotalProgramServiceExpensesAmt075246
IRS990/TotalProgramServiceRevenueAmt037867
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt037902
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt037902
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0698340
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0663268
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-42833
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-80177
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0601 BLACK BEARS WAY
IRS990/USAddress/CityNm0TUSCALOOSA
IRS990/USAddress/StateAbbreviationCd0AL
IRS990/USAddress/ZIPCd035401
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-12-15 16:53:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CYNTHIA W BURTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02057584756
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-08-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CSP PINEFIELD APARTMENTS INC
ReturnHeader/Filer/BusinessNameControlTxt0CSPP
ReturnHeader/Filer/EIN0631081252
ReturnHeader/Filer/PhoneNum02057584756
ReturnHeader/Filer/USAddress/AddressLine1Txt0601 BLACK BEARS WAY
ReturnHeader/Filer/USAddress/CityNm0TUSCALOOSA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AL
ReturnHeader/Filer/USAddress/ZIPCd0354014807
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0630800236
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0YEAGER & CHRISTIAN PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01418 - 22ND AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TUSCALOOSA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd035401
ReturnHeader/PreparerPersonGrp/PhoneNum02053458717
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0AD CHRISTIAN JR
ReturnHeader/ReturnTs02016-08-10T08:49:40-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.35$7.74$4.39$0.53$0.79$0.26
2023Detailed filing. Detailed filing data is available for this year.$3.72$7.85$4.13$0.40$0.77$0.37
2022Detailed filing. Detailed filing data is available for this year.$3.92$7.69$3.76$0.38$0.64$0.26
2021Detailed filing. Detailed filing data is available for this year.$4.20$7.70$3.50$0.36$0.71$0.35
2020Detailed filing. Detailed filing data is available for this year.$4.37$7.52$3.15$0.37$0.84$0.47
2019Detailed filing. Detailed filing data is available for this year.$4.89$7.57$2.68$0.31$0.82$0.50
2018Detailed filing. Detailed filing data is available for this year.$5.30$7.47$2.17$0.34$0.81$0.48
2017Detailed filing. Detailed filing data is available for this year.$5.82$7.52$1.70$0.40$0.81$0.41
2016Detailed filing. Detailed filing data is available for this year.$6.21$7.49$1.29$0.36$0.84$0.48
2015Detailed filing. Detailed filing data is available for this year.$6.63$7.43$0.80$0.38$0.75$0.37
2014Detailed filing. Detailed filing data is available for this year.$6.98$7.41$0.43$0.47$0.75$0.28
2013Detailed filing. Detailed filing data is available for this year.$7.38$7.53$0.15$0.42$0.86$0.44
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.70$7.41$0.29$0.66
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.45$7.42$0.03$0.45