Civic Intelligence

Susan Parham Housing Corporation

EIN 71-1029079 • 501(c)3 • Oceanside, CA

Profile

Provide Housing to Six Developmentally Disabled Adults.

251 Airport RoadOceanside, CA 92058

www.teriinc.org

Siviq Scores

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

Liabilities / Assets

88th percentile

0.62x

Higher debt load relative to assets than 88% of similar nonprofits.

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

Liabilities / Revenue

98th percentile

6.63x

Higher debt load relative to revenue than 98% of similar nonprofits.

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

Net Margin

6th percentile

-63%

Higher net margin than 6% of similar nonprofits.

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

Top Officer Pay

96th percentile

$209,834

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 227.2% of source-year revenue.

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

Asset Growth

28th percentile

-5.4%

Faster asset growth than 28% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

41st percentile

1.4%

Faster revenue growth than 41% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Down

$989,210

Down $55,991 (-5.4%) from 2024

Liabilities

Up

$611,939

Up $1,938 (+0.3%) from 2024

Net Assets

Down

$377,271

Down $57,929 (-13%) from 2024

Revenue

Up

$92,368

Up $1,303 (+1.4%) from 2024

Expenses

Up

$150,297

Up $1,516 (+1.0%) from 2024

Net Income

Down

-$57,929

Down $213 (-0.4%) from 2024

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,340,082Liabilities 2011: $276,982Net Assets 2011: $1,063,1002011Assets 2012: $1,487,681Liabilities 2012: $424,581Net Assets 2012: $1,063,1002012Assets 2013: $1,620,418Liabilities 2013: $513,959Net Assets 2013: $1,106,4592013Assets 2014: $1,607,633Liabilities 2014: $594,938Net Assets 2014: $1,012,6952014Assets 2015: $1,530,815Liabilities 2015: $575,948Net Assets 2015: $954,8672015Assets 2016: $1,470,838Liabilities 2016: $574,472Net Assets 2016: $896,3662016Assets 2017: $1,488,400Liabilities 2017: $650,818Net Assets 2017: $837,5822017Assets 2018: $1,390,704Liabilities 2018: $609,079Net Assets 2018: $781,6252018Assets 2019: $1,337,966Liabilities 2019: $613,801Net Assets 2019: $724,1652019Assets 2020: $1,286,161Liabilities 2020: $617,634Net Assets 2020: $668,5272020Assets 2021: $1,235,339Liabilities 2021: $626,154Net Assets 2021: $609,1852021Assets 2022: $1,153,500Liabilities 2022: $601,901Net Assets 2022: $551,5992022Assets 2023: $1,094,473Liabilities 2023: $601,557Net Assets 2023: $492,9162023Assets 2024: $1,045,201Liabilities 2024: $610,001Net Assets 2024: $435,2002024Assets 2025: $989,210Liabilities 2025: $611,939Net Assets 2025: $377,2712025

Highlighted filing

2025

Assets$989,210
Liabilities$611,939
Net Assets$377,271

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $525,000Expenses 2011: $0Net Income 2011: $525,0002011Revenue 2012: $0Expenses 2012: $0Net Income 2012: $02012Revenue 2013: $44,893Expenses 2013: $1,534Net Income 2013: $43,3592013Revenue 2014: $53,193Expenses 2014: $106,956Net Income 2014: -$53,7632014Revenue 2015: $58,521Expenses 2015: $116,349Net Income 2015: -$57,8282015Revenue 2016: $66,077Expenses 2016: $124,578Net Income 2016: -$58,5012016Revenue 2017: $64,450Expenses 2017: $123,234Net Income 2017: -$58,7842017Revenue 2018: $72,005Expenses 2018: $127,962Net Income 2018: -$55,9572018Revenue 2019: $77,156Expenses 2019: $134,616Net Income 2019: -$57,4602019Revenue 2020: $86,038Expenses 2020: $141,676Net Income 2020: -$55,6382020Revenue 2021: $71,343Expenses 2021: $130,685Net Income 2021: -$59,3422021Revenue 2022: $68,311Expenses 2022: $125,897Net Income 2022: -$57,5862022Revenue 2023: $77,078Expenses 2023: $135,761Net Income 2023: -$58,6832023Revenue 2024: $91,065Expenses 2024: $148,781Net Income 2024: -$57,7162024Revenue 2025: $92,368Expenses 2025: $150,297Net Income 2025: -$57,9292025

Highlighted filing

2025

Revenue$92,368
Expenses$150,297
Net Income-$57,929

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$0.61$0.38$0.09$0.15$0.06
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.05$0.61$0.44$0.09$0.15$0.06
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$0.60$0.49$0.08$0.14$0.06
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.15$0.60$0.55$0.07$0.13$0.06
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.24$0.63$0.61$0.07$0.13$0.06
2020Summary only. Only limited summary data is available for this year.$1.29$0.62$0.67$0.09$0.14$0.06
2019Summary only. Only limited summary data is available for this year.$1.34$0.61$0.72$0.08$0.13$0.06
2018Summary only. Only limited summary data is available for this year.$1.39$0.61$0.78$0.07$0.13$0.06
2017Summary only. Only limited summary data is available for this year.$1.49$0.65$0.84$0.06$0.12$0.06
2016Summary only. Only limited summary data is available for this year.$1.47$0.57$0.90$0.07$0.12$0.06
2015Summary only. Only limited summary data is available for this year.$1.53$0.58$0.95$0.06$0.12$0.06
2014Summary only. Only limited summary data is available for this year.$1.61$0.59$1.01$0.05$0.11$0.05
2013Summary only. Only limited summary data is available for this year.$1.62$0.51$1.11$0.04$0.00$0.04
2012Summary only. Only limited summary data is available for this year.$1.49$0.42$1.06$0.00$0.00$0.00
2011Summary only. Only limited summary data is available for this year.$1.34$0.28$1.06$0.53$0.00$0.53
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 13, 2025
Return Version
2024v5.2
Gross Receipts
$92,368
Mission and Program Overview

Mission

Provide Housing to Six Developmentally Disabled Adults.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$997,382$936,899▼ $60,483
Savings and Temporary Cash Investments$24,812$25,723▲ $911
Cash and Non-Interest-Bearing Accounts$12,302$15,883▲ $3,581
Accounts Receivable$10,705$10,705→ $0
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,045,201$989,210▼ $55,991
Other Assets Total-$0-
Liabilities
Other Liabilities$557,035$556,125▼ $910
Mortgage Notes Payable Secured by Investment Property$40,274$40,000▼ $274
Accounts Payable and Accrued Expenses$12,692$15,814▲ $3,122
Total Liabilities$610,001$611,939▲ $1,938
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$435,200$377,271▼ $57,929
Total Net Assets Fund Balance$435,200$377,271▼ $57,929
Total Liabilities and Net Assets / Fund Balance$1,045,201$989,210▼ $55,991

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$758,982$692,451$1,451,433
Land$150,000-$150,000
Leasehold Improvements$24,921$11,468$36,389
Other Land Buildings$1,918$7,412$9,330
Equipment$1,078$4,161$5,239
Compensation and Service Providers

Board Members and Trustees

NameTitle
Cheryl KilmerPresident
Amy SbertoliMember
Jean JamesMember
Laura KauffmanMember
William MaraSecretary/Treas
Revenue and Support

Revenue Composition

Contributions and Grants
$76,218
Program Service Revenue
$16,148
Investment Income
$2
Other Revenue
$0
All Other Contributions
$18,000
Change in Net Assets
$-57,929
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$150,297
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$60,483--$60,483
Fees for Services Management-$5,748-$5,748
Other Expenses$5,653--$5,653
Insurance$5,599--$5,599
All Other Expenses$4,832--$4,832
Fees for Services Accounting-$3,475-$3,475
Interest$124--$124
Total Functional Expenses$141,074$9,223$0$150,297
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Related Party$556,125
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 2

Parham's President/CEO and Secretary/COO have a working relationship.

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

Form 990 has been reviewed by TERI's CEO and other Susan Parham Housing Corporation Board members.

Form 990, Part VI, Section B, Line 12C

The conflict of interest policy is reviewed as part of the annual meeting process, where Board members are requested to make any disclosures deemed necessary.

Form 990, Part VI, Section B, Line 15A

Compensation levels are compared with two independent annual studies of non profit industries, and are discussed in detail by board members as part of the annual budget process.

Form 990, Part VI, Section C, Line 19

All policy documentation is available to the public on request. Financial statement information is detailed in the Independent Audit statements, on an individual basis, and as part of the consolidated statements of TERI, which are available on the TERI website, and by request.

Filing and Contact Details

Filer

Filer Name
Susan Parham Housing Corporation
EIN
71-1029079
Phone
7607211706
Address
251 Airport Road, Oceanside, CA 92058

Signing Officer

Name
Cheryl Kilmer
Title
President
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cheryl Kilmer
Formed
2007
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
3
Employees
0

Preparer

Firm
Kaku & Mersino Llp
Address
1588 SHAW AVENUE, CLOVIS, CA 93611
Preparer
Peter Mersino
Phone
5593247097
Supplemental Narrative

Additional Explanations

Nature of Activities

Susan Parham Housing Corporation was created in consideration of a covenant of a U.S. Dept of Housing and Urban Development Section 811 Grant to administer said grant under the sponsorship of TERI Inc. The grant provides one group home for six developmentally disabled adults. Two TERI employees serve as officers of Parham. Day to day administration and operations are overseen by TERI Inc. A management fee is collected for the administrative duties, and portions of operation wages and benefits are allocated to Parham based on hours worked.

Raw XML AppendixShowing 400 of 567 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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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Cheryl Kilmer
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1William Mara
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0President
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1Secretary/Treas
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Parham's President/CEO and Secretary/COO have a working relationship.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 has been reviewed by TERI's CEO and other Susan Parham Housing Corporation Board members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The conflict of interest policy is reviewed as part of the annual meeting process, where Board members are requested to make any disclosures deemed necessary.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Compensation levels are compared with two independent annual studies of non profit industries, and are discussed in detail by board members as part of the annual budget process.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4All policy documentation is available to the public on request. Financial statement information is detailed in the Independent Audit statements, on an individual basis, and as part of the consolidated statements of TERI, which are available on the TERI website, and by request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Susan Parham Housing Corporation was created in consideration of a covenant of a U.S. Dept of Housing and Urban Development Section 811 Grant to administer said grant under the sponsorship of TERI Inc. The grant provides one group home for six developmentally disabled adults. Two TERI employees serve as officers of Parham. Day to day administration and operations are overseen by TERI Inc. A management fee is collected for the administrative duties, and portions of operation wages and benefits are allocated to Parham based on hours worked.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Nature of Activities
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0TERI Inc
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1The Roher Foundation
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2Mitchell Housing Corporation
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3Martin Housing Corporation
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt4Mara Housing Corporation
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt5Jarred DeZonia Foundation
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt6Wendell Starling Home
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt7McNealy Housing Corporation
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt8Joseph Michalowski Housing Corp
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt9Ted Williams Housing Corp
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