Civic Intelligence

Sarah Daisy Garden Courts Inc

EIN 71-0580292 • 501(c)3 • Malvern, AR

Profile

Provide housing for low-income elderly and disabled under u.s. Department of housing and urban development guidelines.

212 S Main StMalvern, AR 72104
Siviq Scores

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

Liabilities / Assets

94th percentile

1.07x

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

95th percentile

3.06x

Higher debt load relative to revenue than 95% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

18th percentile

-14%

Higher net margin than 18% of similar nonprofits.

501(c)3 • $1M-$5M 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

17th percentile

-8.6%

Faster asset growth than 17% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

40th percentile

2.2%

Faster revenue growth than 40% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets94th percentile

Assets

Down

$1,724,514

Down $163,121 (-8.6%) from 2024

Liabilities

Down

$1,840,219

Down $76,856 (-4.0%) from 2024

Net Assets

Down

-$115,705

Down $86,265 (-293%) from 2024

Operations
Liabilities / Revenue95th percentileNet Margin18th percentile

Revenue

Up

$601,327

Up $12,733 (+2.2%) from 2024

Expenses

Up

$687,592

Up $79,138 (+13%) from 2024

Net Income

Down

-$86,265

Down $66,405 (-334%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth17th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $914,109Liabilities 2011: $1,357,768Net Assets 2011: -$443,6592011Assets 2012: $1,026,353Liabilities 2012: $1,400,914Net Assets 2012: -$374,5612012Assets 2013: $969,127Liabilities 2013: $1,274,139Net Assets 2013: -$305,0122013Assets 2014: $1,000,986Liabilities 2014: $1,229,711Net Assets 2014: -$228,7252014Assets 2015: $1,027,463Liabilities 2015: $1,173,549Net Assets 2015: -$146,0862015Assets 2016: $1,013,162Liabilities 2016: $1,129,560Net Assets 2016: -$116,3982016Assets 2017: $2,177,832Liabilities 2017: $2,229,476Net Assets 2017: -$51,6442017Assets 2018: $2,082,732Liabilities 2018: $2,131,164Net Assets 2018: -$48,4322018Assets 2019: $1,992,035Liabilities 2019: $2,009,328Net Assets 2019: -$17,2932019Assets 2020: $2,044,697Liabilities 2020: $2,042,896Net Assets 2020: $1,8012020Assets 2021: $2,047,533Liabilities 2021: $2,025,159Net Assets 2021: $22,3742021Assets 2022: $2,028,057Liabilities 2022: $2,011,004Net Assets 2022: $17,0532022Assets 2023: $1,930,026Liabilities 2023: $1,939,606Net Assets 2023: -$9,5802023Assets 2024: $1,887,635Liabilities 2024: $1,917,075Net Assets 2024: -$29,4402024Assets 2025: $1,724,514Liabilities 2025: $1,840,219Net Assets 2025: -$115,7052025

Highlighted filing

2025

Assets$1,724,514
Liabilities$1,840,219
Net Assets-$115,705
Open 2025 Filing

Operations Trend

Revenue Growth40th percentile

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

$800K$600K$400K$200K$0-$200KExpenses 2011: $412,0562011Revenue 2012: $482,444Expenses 2012: $413,346Net Income 2012: $69,0982012Expenses 2013: $412,0242013Revenue 2014: $480,088Expenses 2014: $403,801Net Income 2014: $76,2872014Revenue 2015: $499,030Expenses 2015: $416,391Net Income 2015: $82,6392015Revenue 2016: $494,273Expenses 2016: $464,585Net Income 2016: $29,6882016Revenue 2017: $487,561Expenses 2017: $422,807Net Income 2017: $64,7542017Revenue 2018: $434,461Expenses 2018: $431,247Net Income 2018: $3,2142018Revenue 2019: $482,751Expenses 2019: $451,612Net Income 2019: $31,1392019Revenue 2020: $520,125Expenses 2020: $501,031Net Income 2020: $19,0942020Revenue 2021: $532,725Expenses 2021: $512,152Net Income 2021: $20,5732021Revenue 2022: $540,663Expenses 2022: $545,984Net Income 2022: -$5,3212022Revenue 2023: $550,478Expenses 2023: $577,111Net Income 2023: -$26,6332023Revenue 2024: $588,594Expenses 2024: $608,454Net Income 2024: -$19,8602024Revenue 2025: $601,327Expenses 2025: $687,592Net Income 2025: -$86,2652025

Highlighted filing

2025

Revenue$601,327
Expenses$687,592
Net Income-$86,265
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$1,724,514
Liabilities
$1,840,219
Net assets
-$115,705
Revenue
$601,327
Expenses
$687,592
Net income
-$86,265
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.72$1.84$0.12$0.60$0.69$0.09
2024Detailed filing. Detailed filing data is available for this year.$1.89$1.92$0.03$0.59$0.61$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.93$1.94$0.01$0.55$0.58$0.03
2022Detailed filing. Detailed filing data is available for this year.$2.03$2.01$0.02$0.54$0.55$0.01
2021Detailed filing. Detailed filing data is available for this year.$2.05$2.03$0.02$0.53$0.51$0.02
2020Detailed filing. Detailed filing data is available for this year.$2.04$2.04$0.00$0.52$0.50$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.99$2.01$0.02$0.48$0.45$0.03
2018Detailed filing. Detailed filing data is available for this year.$2.08$2.13$0.05$0.43$0.43$0.00
2017Detailed filing. Detailed filing data is available for this year.$2.18$2.23$0.05$0.49$0.42$0.06
2016Detailed filing. Detailed filing data is available for this year.$1.01$1.13$0.12$0.49$0.46$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.03$1.17$0.15$0.50$0.42$0.08
2014Detailed filing. Detailed filing data is available for this year.$1.00$1.23$0.23$0.48$0.40$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.97$1.27$0.31$0.41
2012Summary only. Only limited summary data is available for this year.$1.03$1.40$0.37$0.48$0.41$0.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.91$1.36$0.44$0.41
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Jun 4, 2025
Return Version
2024v5.0
Gross Receipts
$601,327
Mission and Program Overview

Mission

Provide housing for low-income elderly and disabled under u.s. Department of housing and urban development guidelines.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,280,028$1,189,494▼ $90,534
Cash and Non-Interest-Bearing Accounts$39,071$27,441▼ $11,630
Prepaid Expenses and Deferred Charges$10,926$16,007▲ $5,081
Accounts Receivable$7,794$2,159▼ $5,635
Total Assets$1,887,635$1,724,514▼ $163,121
Other Assets Total$549,816$489,413▼ $60,403
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,106,468$2,044,534▼ $61,934
Accounts Payable and Accrued Expenses$77,862$39,151▼ $38,711
Deferred Revenue$386$536▲ $150
Other Liabilities$-267,641$-244,002▲ $23,639
Total Liabilities$1,917,075$1,840,219▼ $76,856
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-29,440$-115,705▼ $86,265
Total Net Assets Fund Balance$-29,440$-115,705▼ $86,265
Total Liabilities and Net Assets / Fund Balance$1,887,635$1,724,514▼ $163,121

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,034,062$1,910,060$2,944,122
Land$143,939-$143,939
Other Land Buildings$6,653$86,488$93,141
Equipment$4,840$64,365$69,205
Other Assets Org$1,800--
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Michael HarelsonPresident
Gregory MaysSecretary
Carl SchultzTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$600,876
Investment Income
$451
Other Revenue
$0
Change in Net Assets
$-86,265

Audited Revenue Reconciliation

Revenue per Audited Statements
$601,327
Total Revenue per Audited Statements
$601,327
Total Revenue per Form 990
$601,327
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$551,040
Salaries, Compensation, and Employee Benefits$136,552
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$165,005--$165,005
Other Salaries and Wages$126,175--$126,175
Insurance$78,843--$78,843
Interest$72,766--$72,766
Occupancy$54,672--$54,672
Fees for Services Management-$40,719-$40,719
All Other Expenses$30,060$1,148-$31,208
Fees for Services Accounting-$16,980-$16,980
Office Expenses$10,908--$10,908
Other Expenses$10,624--$10,624
Payroll Taxes$10,377--$10,377
Conferences and Meetings-$1,844-$1,844
Advertising$1,159--$1,159
Total Functional Expenses$626,901$60,691$0$687,592

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$687,592
Total Expenses per Audited Statements$687,592
Total Expenses per Form 990$687,592
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Ar Consolidated Payroll ProcessingTreasurerPayroll ProcessorNo$175,273
United Properties Management IncSecretaryAdmin and Mgmt FeesYes$46,213
Greval ConstructionFather of SecreRepairsNo$20,000
Certified Heat AirBrother of TreaHvac ServiceNo$15,831
Technical Services and SolutionsSon of SecretarAdminNo$2,025
Intrepid Investments IncTreasurerBackground ChecksNo$133
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Amort. of Deferred Fin. Costs$218,838
Miscellaneous Lt Liabilities$21,663
Ten Security Deposits(contra)$17,997
Deferred Financing Costs$-502,500
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
Yes
Business relationship with family members
Yes
Business relationship with organization members
Yes
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
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

“The board of directors has chosen to outsource all day-to-day operating decisions to an independent 3rd party management agent who operates under guidelines established by the u.s. Department of housing and urban development.”

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

“Form 990 tax return is prepared by an independent 3rd party cpa firm and is then reviewed and approved by the board of directors prior to filing.”

Form 990, Page 6, Part VI, Line 12C

“All related party transactions are disclosed annually in the financial statements and submitted to the u.s. Department of housing and urban development.”

Form 990, Page 6, Part VI, Line 19

“Documents are made public in accordance with u.s. Department of housing and urban development and 501 (c)3 requirements.”

Filing and Contact Details

Filer

Filer Name
Sarah Daisy Garden Courts Inc
EIN
71-0580292
Phone
5012800037
Address
212 S MAIN ST, MALVERN, AR 72104

Signing Officer

Name
Michael Harelson
Title
President
Phone
5012800037
Signed
2025-06-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Harelson
Formed
1985
Legal Domicile
Ar
Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Firm
Fleet Firm
Address
759 TEALWOOD LN, CORDOVA, TN 38018-6334
Preparer
Nelson K Fleet CPA
Phone
9013364602
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IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01591
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0600876
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0587888
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0550209
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0540590
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0532633
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02812196
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0451
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0706
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0269
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt073
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt092
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01591
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99940
IRS990ScheduleA/PublicSupportPY509Pct00.99950
IRS990ScheduleA/PublicSupportTotal509Amt02812196
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0600876
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0587888
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0550209
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0540590
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0532633
IRS990ScheduleA/Total509Grp/TotalAmt02812196
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0601327
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0588594
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0550478
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0540663
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0532725
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02813787
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01034062
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01910060
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02944122
IRS990ScheduleD/EquipmentGrp/BookValueAmt04840
IRS990ScheduleD/EquipmentGrp/DepreciationAmt064365
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt069205
IRS990ScheduleD/ExpensesSubtotalAmt0687592
IRS990ScheduleD/LandGrp/BookValueAmt0143939
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0143939
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0308673
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1121934
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt221663
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt319363
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt412838
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt53142
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt61800
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RESERVE - WELLS FARGO
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1WF SUSPENSE - RES. REC.
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2REPAIR ESCROW HOLDING
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3SECURITY FSB 21460264
IRS990ScheduleD/OtherAssetsOrgGrp/Desc4INSURANCE ESCROW WELLS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc5MIP ESCROW WELLS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc6MISCELLANEOUS OTHER ASSETS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt06653
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt086488
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt093141
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0218838
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt121663
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt217997
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3-502500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0AMORT. OF DEFERRED FIN. COSTS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1MISCELLANEOUS LT LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2TEN SECURITY DEPOSITS(CONTRA)
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3DEFERRED FINANCING COSTS
IRS990ScheduleD/RevenueSubtotalAmt0601327
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01189494
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0489413
IRS990ScheduleD/TotalExpensesPerForm990Amt0687592
IRS990ScheduleD/TotalLiabilityAmt0-244002
IRS990ScheduleD/TotalRevenuePerForm990Amt0601327
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0601327
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0687592
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0AR CONSOLIDATED PAYROLL PROCESSING
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1CERTIFIED HEAT AIR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm2INTREPID INVESTMENTS INC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm3UNITED PROPERTIES MANAGEMENT INC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm4TECHNICAL SERVICES AND SOLUTIONS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm5GREVAL CONSTRUCTION
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0TREASURER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1BROTHER OF TREA
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt2TREASURER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt3SECRETARY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt4SON OF SECRETAR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt5FATHER OF SECRE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd2false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd3true
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd4false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd5false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0175273
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt115831
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt2133
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt346213
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt42025
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt520000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0PAYROLL PROCESSOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1HVAC SERVICE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc2BACKGROUND CHECKS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc3ADMIN AND MGMT FEES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc4ADMIN
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc5REPAIRS
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS HAS CHOSEN TO OUTSOURCE ALL DAY-TO-DAY OPERATING DECISIONS TO AN INDEPENDENT 3RD PARTY MANAGEMENT AGENT WHO OPERATES UNDER GUIDELINES ESTABLISHED BY THE U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 TAX RETURN IS PREPARED BY AN INDEPENDENT 3RD PARTY CPA FIRM AND IS THEN REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL RELATED PARTY TRANSACTIONS ARE DISCLOSED ANNUALLY IN THE FINANCIAL STATEMENTS AND SUBMITTED TO THE U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE MADE PUBLIC IN ACCORDANCE WITH U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT AND 501 (C)3 REQUIREMENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01887635
IRS990/TotalAssetsEOYAmt01724514
IRS990/TotalAssetsGrp/BOYAmt01887635
IRS990/TotalAssetsGrp/EOYAmt01724514
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt060691
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0626901
IRS990/TotalFunctionalExpensesGrp/TotalAmt0687592
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01917075
IRS990/TotalLiabilitiesEOYAmt01840219
IRS990/TotalLiabilitiesGrp/BOYAmt01917075
IRS990/TotalLiabilitiesGrp/EOYAmt01840219
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-29440
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-115705
IRS990/TotalProgramServiceExpensesAmt0626901
IRS990/TotalProgramServiceRevenueAmt0600876
IRS990/TotalRevenueGrp/ExclusionAmt0451
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0600876
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0601327
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01887635
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01724514
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0212 S MAIN STREET
IRS990/USAddress/CityNm0MALVERN
IRS990/USAddress/StateAbbreviationCd0AR
IRS990/USAddress/ZIPCd072104
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL HARELSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05012800037
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SARAH DAISY GARDEN COURTS INC
ReturnHeader/Filer/BusinessNameControlTxt0SARA
ReturnHeader/Filer/EIN0710580292
ReturnHeader/Filer/PhoneNum05012800037
ReturnHeader/Filer/USAddress/AddressLine1Txt0212 S MAIN ST
ReturnHeader/Filer/USAddress/CityNm0MALVERN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AR
ReturnHeader/Filer/USAddress/ZIPCd072104
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0621868414
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FLEET FIRM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0759 TEALWOOD LN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CORDOVA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0380186334
ReturnHeader/PreparerPersonGrp/PhoneNum09013364602
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NELSON K FLEET CPA
ReturnHeader/ReturnTs02025-06-12T12:53:30-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-04-01

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