Liabilities / Assets
35th percentile
Higher debt load relative to assets than 35% of similar nonprofits.
EIN 74-3115573 • 501(c)3 • Tallahassee, FL
Profile
SEE FORM O
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
35th percentile
Higher debt load relative to assets than 35% of similar nonprofits.
Liabilities / Revenue
45th percentile
Higher debt load relative to revenue than 45% of similar nonprofits.
Net Margin
59th percentile
Higher net margin than 59% of similar nonprofits.
Top Officer Pay
87th percentile
Higher top officer pay than 87% of similar nonprofits.
Top officer pay equals 58.8% of source-year revenue.
Asset Growth
52nd percentile
Faster asset growth than 52% of similar nonprofits.
Revenue Growth
36th percentile
Faster revenue growth than 36% of similar nonprofits.
Assets
Up$1,136,145
Up $44,291 (+4.1%) from 2024
Liabilities
Up$15,899
Up $15,899 from 2024
Net Assets
Up$1,120,246
Up $28,392 (+2.6%) from 2024
Revenue
Down$306,258
Down $3 (-0.0%) from 2024
Expenses
Down$277,868
Down $8,348 (-2.9%) from 2024
Net Income
Up$28,390
Up $8,345 (+42%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
Hold title to property, collect income, pay expenses for the benefit of specialized treatment education and prevention services, inc. 63-0836930
South apopka properties seeks to change lives and transform communities through providing stable and affordable housing, in an environment that nurtures individuals and families while encouraging personal responsibility. This purpose may include or expand into any and all lawful activities which may be necessary, useful, or desirable for the furtherance, accomplishment, fostering, or attaining of the foregoing purpose, either directly or indirectly, and either alone or in conjunction or cooperation with others, whether such others be persons or organizations of any kind or nature, such as corporations, firms, association, trusts, institution, foundations, or foundations, or governmental bureaus, departments or agencies.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $829,909 | $932,467 | ▲ $102,558 |
| Cash and Non-Interest-Bearing Accounts | $261,945 | $203,678 | ▼ $58,267 |
| Total Assets | $1,091,854 | $1,136,145 | ▲ $44,291 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | - | $11,999 | - |
| Other Liabilities | - | $3,900 | - |
| Total Liabilities | $0 | $15,899 | ▲ $15,899 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,091,854 | $1,120,246 | ▲ $28,392 |
| Total Net Assets Fund Balance | $1,091,854 | $1,120,246 | ▲ $28,392 |
| Total Liabilities and Net Assets / Fund Balance | $1,091,854 | $1,136,145 | ▲ $44,291 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $2,384,316 | - | $2,384,316 |
| Land | $153,630 | - | $153,630 |
| Equipment | $-1,615,437 | $1,707,675 | $92,238 |
| Name | Title | Base | Total |
|---|---|---|---|
| Kathleen Turner | Executive Di | $180,000 | $180,000 |
| Kathleen Turner | Executive Director | $180,000 | $180,000 |
| Name | Title |
|---|---|
| Christopher Cayer | President |
| Randy Houser | Board Member |
| James Tobin | Secretary |
| Christopher Brooks | Tresurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $180,000 |
| Other Expenses | $97,868 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $180,000 | - | - | $180,000 |
| Depreciation Depletion | $49,030 | - | - | $49,030 |
| Occupancy | $13,770 | - | - | $13,770 |
| Fees for Services Accounting | $12,000 | - | - | $12,000 |
| Other Expenses | $2,042 | - | - | $2,042 |
| All Other Expenses | $1,044 | - | - | $1,044 |
| Total Functional Expenses | $277,868 | $0 | $0 | $277,868 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Prepaid Rent | $3,900 |
“Brooks harrison & cayer llc brooks harrison & cayer llc president treasurer owners of same cpa firm”
“Draft copies are distributed via e-mail for approval of board members”
“South apopka properties, inc. Department:administration policy title:conflict of interest policy for executive board members responsible persons:board members background and purpose: it is the policy of sap that all executive board members or members or officers or employees of the corporation have a duty to be free from the influence of any conflicting interest when they act on behalf of the agency or represent it in negotiations or advise others in the corporation with respect to dealing with third parties. Procedures and policy: executive board members are expected to deal without favor or preference to third parties based on personal considerations with suppliers, customers, contractors, and others having dealings with the corporation on the sole basis of what is in the best interest of the corporation to this end the following rules shall be observed: 1.no member of the executive board, officer or employee of sap shall accept from any person, directly or indirectly, whether by himself or herself or through his or her spouse or a member of his or her family or through any partner or business or professional associate, any gift, favor, service, employment or offer of employment or any other thing of value which he or she knows or has reason to believe is made or offered to him or her with the intent to influence him or her in the performance of his or her duties as a member of the executive board, officer or employee of steps. 2.no member of the executive board, officer or employee of sap who is a partner, officer, or employee of a partnership, firm, or corporation shall represent, appear for, or negotiate on behalf of the corporation in connection with the acquisition or sale by the corporation of any interest in real or tangible or intangible personal property to such partnership, firm, or corporation. 3.no member of the executive board shall participate by discussion, voting, or by any other action taken by the executive board in the enactment of or defeat of a motion which relates to any transaction with any party referred to in paragraph 2 above. In case any such matter is discussed at any meeting where any executive board who has such an interest is present, he or she shall promptly disclose his or her interest in the matter to be voted on to the chairman of the meeting. He or she shall not vote on the matter and at the discretion of the disinterested members present may be required to leave the meeting during the discussion and the voting on the matter.”
“Compensation is approved by majority of governing board, reviewed annually”
“Upon request, electronic version of governing documents will be available.”
“Book / tax depreciation difference 2”
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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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | BROOKS HARRISON & CAYER LLC BROOKS HARRISON & CAYER LLC PRESIDENT TREASURER OWNERS OF SAME CPA FIRM |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DRAFT COPIES ARE DISTRIBUTED VIA E-MAIL FOR APPROVAL OF BOARD MEMBERS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | SOUTH APOPKA PROPERTIES, INC. DEPARTMENT:ADMINISTRATION POLICY TITLE:CONFLICT OF INTEREST POLICY FOR EXECUTIVE BOARD MEMBERS RESPONSIBLE PERSONS:BOARD MEMBERS BACKGROUND AND PURPOSE: IT IS THE POLICY OF SAP THAT ALL EXECUTIVE BOARD MEMBERS OR MEMBERS OR OFFICERS OR EMPLOYEES OF THE CORPORATION HAVE A DUTY TO BE FREE FROM THE INFLUENCE OF ANY CONFLICTING INTEREST WHEN THEY ACT ON BEHALF OF THE AGENCY OR REPRESENT IT IN NEGOTIATIONS OR ADVISE OTHERS IN THE CORPORATION WITH RESPECT TO DEALING WITH THIRD PARTIES. PROCEDURES AND POLICY: EXECUTIVE BOARD MEMBERS ARE EXPECTED TO DEAL WITHOUT FAVOR OR PREFERENCE TO THIRD PARTIES BASED ON PERSONAL CONSIDERATIONS WITH SUPPLIERS, CUSTOMERS, CONTRACTORS, AND OTHERS HAVING DEALINGS WITH THE CORPORATION ON THE SOLE BASIS OF WHAT IS IN THE BEST INTEREST OF THE CORPORATION TO THIS END THE FOLLOWING RULES SHALL BE OBSERVED: 1.NO MEMBER OF THE EXECUTIVE BOARD, OFFICER OR EMPLOYEE OF SAP SHALL ACCEPT FROM ANY PERSON, DIRECTLY OR INDIRECTLY, WHETHER BY HIMSELF OR HERSELF OR THROUGH HIS OR HER SPOUSE OR A MEMBER OF HIS OR HER FAMILY OR THROUGH ANY PARTNER OR BUSINESS OR PROFESSIONAL ASSOCIATE, ANY GIFT, FAVOR, SERVICE, EMPLOYMENT OR OFFER OF EMPLOYMENT OR ANY OTHER THING OF VALUE WHICH HE OR SHE KNOWS OR HAS REASON TO BELIEVE IS MADE OR OFFERED TO HIM OR HER WITH THE INTENT TO INFLUENCE HIM OR HER IN THE PERFORMANCE OF HIS OR HER DUTIES AS A MEMBER OF THE EXECUTIVE BOARD, OFFICER OR EMPLOYEE OF STEPS. 2.NO MEMBER OF THE EXECUTIVE BOARD, OFFICER OR EMPLOYEE OF SAP WHO IS A PARTNER, OFFICER, OR EMPLOYEE OF A PARTNERSHIP, FIRM, OR CORPORATION SHALL REPRESENT, APPEAR FOR, OR NEGOTIATE ON BEHALF OF THE CORPORATION IN CONNECTION WITH THE ACQUISITION OR SALE BY THE CORPORATION OF ANY INTEREST IN REAL OR TANGIBLE OR INTANGIBLE PERSONAL PROPERTY TO SUCH PARTNERSHIP, FIRM, OR CORPORATION. 3.NO MEMBER OF THE EXECUTIVE BOARD SHALL PARTICIPATE BY DISCUSSION, VOTING, OR BY ANY OTHER ACTION TAKEN BY THE EXECUTIVE BOARD IN THE ENACTMENT OF OR DEFEAT OF A MOTION WHICH RELATES TO ANY TRANSACTION WITH ANY PARTY REFERRED TO IN PARAGRAPH 2 ABOVE. IN CASE ANY SUCH MATTER IS DISCUSSED AT ANY MEETING WHERE ANY EXECUTIVE BOARD WHO HAS SUCH AN INTEREST IS PRESENT, HE OR SHE SHALL PROMPTLY DISCLOSE HIS OR HER INTEREST IN THE MATTER TO BE VOTED ON TO THE CHAIRMAN OF THE MEETING. HE OR SHE SHALL NOT VOTE ON THE MATTER AND AT THE DISCRETION OF THE DISINTERESTED MEMBERS PRESENT MAY BE REQUIRED TO LEAVE THE MEETING DURING THE DISCUSSION AND THE VOTING ON THE MATTER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | COMPENSATION IS APPROVED BY MAJORITY OF GOVERNING BOARD, REVIEWED ANNUALLY |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | UPON REQUEST, ELECTRONIC VERSION OF GOVERNING DOCUMENTS WILL BE AVAILABLE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | BOOK / TAX DEPRECIATION DIFFERENCE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XI, LINE 9 |
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| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
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| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsEOYAmt | 0 | 1136145 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1091854 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1136145 |
| IRS990/TotalCompGreaterThan150KInd | 0 | true |
| IRS990/TotalEmployeeCnt | 0 | 1 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 277868 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 277868 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 15899 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 15899 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1091854 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1120246 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 277868 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 306000 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 180000 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 306258 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 306258 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1091854 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1136145 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 1815 MICCOSUKEE COMMONS DRIVE |
| IRS990/USAddress/AddressLine2Txt | 0 | SUITE 102 |
| IRS990/USAddress/CityNm | 0 | TALLAHASSEE |
| IRS990/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990/USAddress/ZIPCd | 0 | 32308 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 4 |
| IRS990/VotingMembersIndependentCnt | 0 | 4 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | CHRISTOPHER CAYER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8508771040 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-28 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SOUTH APOPKA PROPERTIES INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SOUT |
| ReturnHeader/Filer/EIN | 0 | 743115573 |
| ReturnHeader/Filer/PhoneNum | 0 | 8508771040 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1815 MICCOSUKEE COMMONS DRIVE 102 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | TALLAHASSEE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 32308 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 263207207 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BROOKS HARRISON CAYER LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1815 MICCOSUKEE COMMONS DR STE 102 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | TALLAHASSEE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 323085457 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8508771040 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-10-28 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | CHRISTOPHER J CAYER |
| ReturnHeader/ReturnTs | 0 | 2025-10-28T14:10:31-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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