Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
EIN 63-1107538 • 501(c)3 • Birmingham, AL
Profile
Community concepts, inc. Is a 7 unit condominium project regulated by hud. The purpose of the project is to provide handicapped persons with housing facilities to assist them in learning responsibility and independence.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
Liabilities / Revenue
99th percentile
Higher debt load relative to revenue than 99% of similar nonprofits.
Net Margin
16th percentile
Higher net margin than 16% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
49th percentile
Faster asset growth than 49% of similar nonprofits.
Revenue Growth
71st percentile
Faster revenue growth than 71% of similar nonprofits.
Assets
Down$292,375
Down $6,784 (-2.3%) from 2023
Liabilities
Up$637,800
Up $20,803 (+3.4%) from 2023
Net Assets
-$345,425
No earlier filing loaded for comparison.
Revenue
Up$72,591
Up $11,062 (+18%) from 2023
Expenses
Down$100,178
Down $1,602 (-1.6%) from 2023
Net Income
Up-$27,587
Up $12,664 (+31%) from 2023
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
To assist intellectually and developmentally disabled persons in learning responsibility and independence.
| Description | Grants | Expenses |
|---|---|---|
| COMMUNITY CONCEPTS, INC IS A 7 UNIT CONDOMINIUM PROJECT REGULATED BY HUD. THE PURPOSE OF THE PROJECT IS TO PROVIDED DISABLED PERSONS WITH HOUSING FACILITIES TO ASSIST THEM IN LEARNING RESPONSIBILITY AND INDEPENDENCE. | $0 | $90,340 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| BRIAN PFLAUM | Director | - | $0 | - | - |
| ROBERT REGULUS | Director | - | $0 | - | - |
| NANCY SMITH | Director | - | $0 | - | - |
| STEPHANIE HUNT | Director | - | $0 | - | - |
| JACK KNIGHT | Secretary | - | $0 | - | - |
| CHRIS STEWART | President | - | $0 | - | - |
“Description: interest income. Amount: 254.”
“Description: depreciation. Amount: 21,267. Description: insurance. Amount: 2,400. Total to form 990-ez, line 16: 23,667.”
“Description: accounts receivable. Beg. Of year amount: 3,187. End of year amount: 3,187.”
“Description: amount due to affiliate. Beg. Of year amount: 92,232. End of year amount: 113,001. Description: tenant security deposits. Beg. Of year amount: 2,365. End of year amount: 2,399. Description: mortgage payable. Beg. Of year amount: 522,400. End of year amount: 522,400.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | N BROOKS GREENE |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2055034040 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 6001 CRESTWOOD BLVD |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | BIRMINGHAM |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | AL |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 35212 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 22230 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 28119 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -27587 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 9597 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 299159 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 292375 |
| IRS990EZ/GrossReceiptsAmt | 0 | 72591 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 273742 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 261069 |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | -317838 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -345425 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | -317838 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | -345425 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 58876 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | BRIAN PFLAUM |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | ROBERT REGULUS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | NANCY SMITH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | STEPHANIE HUNT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | JACK KNIGHT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | CHRIS STEWART |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | PRESIDENT |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 3187 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 3187 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 23667 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 254 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO ASSIST INTELLECTUALLY AND DEVELOPMENTALLY DISABLED PERSONS IN LEARNING RESPONSIBILITY AND INDEPENDENCE. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 72337 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | COMMUNITY CONCEPTS, INC IS A 7 UNIT CONDOMINIUM PROJECT REGULATED BY HUD. THE PURPOSE OF THE PROJECT IS TO PROVIDED DISABLED PERSONS WITH HOUSING FACILITIES TO ASSIST THEM IN LEARNING RESPONSIBILITY AND INDEPENDENCE. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 90340 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 8038 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | AL |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 616997 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 637800 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 100178 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 90340 |
| IRS990EZ/TotalRevenueAmt | 0 | 72591 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.ARCOFJEFF.ORG |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 254 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 5 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 259 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 72337 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 44776 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 28185 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 44244 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 189542 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 254 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 5 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 259 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00140 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99860 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 189542 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 72337 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 44776 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 28185 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 44244 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 189542 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 72591 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 44781 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 28185 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 44244 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 189801 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: INTEREST INCOME. AMOUNT: 254. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: DEPRECIATION. AMOUNT: 21,267. DESCRIPTION: INSURANCE. AMOUNT: 2,400. TOTAL TO FORM 990-EZ, LINE 16: 23,667. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 3,187. END OF YEAR AMOUNT: 3,187. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DESCRIPTION: AMOUNT DUE TO AFFILIATE. BEG. OF YEAR AMOUNT: 92,232. END OF YEAR AMOUNT: 113,001. DESCRIPTION: TENANT SECURITY DEPOSITS. BEG. OF YEAR AMOUNT: 2,365. END OF YEAR AMOUNT: 2,399. DESCRIPTION: MORTGAGE PAYABLE. BEG. OF YEAR AMOUNT: 522,400. END OF YEAR AMOUNT: 522,400. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | N BROOKS GREENE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CFO |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2055034040 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-04-02 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | COMMUNITY CONCEPTS INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | COMM |
| ReturnHeader/Filer/EIN | 0 | 631107538 |
| ReturnHeader/Filer/PhoneNum | 0 | 2055034040 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 6001 CRESTWOOD BLVD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BIRMINGHAM |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | AL |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 35212 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 631133963 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | HAYNES DOWNARD LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 3161 CAHABA HEIGHTS ROAD SUITE 203 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | BIRMINGHAM |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | AL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 35243 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2052781000 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-04-02 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | J MAX CAMPBELL JR |
| ReturnHeader/ReturnTs | 0 | 2025-06-18T10:25:40-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-10-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-09-30 |
| ReturnHeader/TaxYr | 0 | 2023 |
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