Civic Intelligence

South Apopka Properties Inc

EIN 74-3115573 • 501(c)3 • Tallahassee, FL

Profile

SEE FORM O

1815 Miccosukee Commons Drive 102Tallahassee, FL 32308

n/A

Siviq Scores

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

Liabilities / Assets

35th percentile

0.01x

Higher debt load relative to assets than 35% of similar nonprofits.

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

Liabilities / Revenue

45th percentile

0.05x

Higher debt load relative to revenue than 45% of similar nonprofits.

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

Net Margin

59th percentile

9.3%

Higher net margin than 59% of similar nonprofits.

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

Top Officer Pay

87th percentile

$180,000

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 58.8% of source-year revenue.

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

Asset Growth

52nd percentile

4.1%

Faster asset growth than 52% of similar nonprofits.

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

Revenue Growth

36th percentile

-0.0%

Faster revenue growth than 36% of similar nonprofits.

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

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

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,033,900Liabilities 2010: $669,454Net Assets 2010: $364,4462010Assets 2011: $1,024,873Liabilities 2011: $595,636Net Assets 2011: $429,2372011Assets 2012: $1,029,619Liabilities 2012: $530,168Net Assets 2012: $499,4512012Assets 2013: $1,075,057Liabilities 2013: $585,286Net Assets 2013: $489,7712013Assets 2015: $875,408Liabilities 2015: $524,892Net Assets 2015: $350,5162015Assets 2016: $861,053Liabilities 2016: $492,736Net Assets 2016: $368,3172016Assets 2017: $933,291Liabilities 2017: $459,199Net Assets 2017: $474,0922017Assets 2018: $987,475Liabilities 2018: $424,250Net Assets 2018: $563,2252018Assets 2019: $1,167,213Liabilities 2019: $387,832Net Assets 2019: $779,3812019Assets 2020: $1,794,212Liabilities 2020: $350,084Net Assets 2020: $1,444,1282020Assets 2021: $1,929,651Liabilities 2021: $310,506Net Assets 2021: $1,619,1452021Assets 2022: $1,698,970Liabilities 2022: $272,546Net Assets 2022: $1,426,4242022Assets 2023: $1,106,811Liabilities 2023: $35,001Net Assets 2023: $1,071,8102023Assets 2024: $1,091,854Liabilities 2024: $0Net Assets 2024: $1,091,8542024Assets 2025: $1,136,145Liabilities 2025: $15,899Net Assets 2025: $1,120,2462025

Highlighted filing

2025

Assets$1,136,145
Liabilities$15,899
Net Assets$1,120,246

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $209,3152010Revenue 2011: $292,768Expenses 2011: $227,977Net Income 2011: $64,7912011Expenses 2012: $135,9112012Expenses 2013: $137,5352013Revenue 2015: $100,693Expenses 2015: $143,515Net Income 2015: -$42,8222015Revenue 2016: $167,817Expenses 2016: $150,016Net Income 2016: $17,8012016Revenue 2017: $216,656Expenses 2017: $110,881Net Income 2017: $105,7752017Revenue 2018: $194,822Expenses 2018: $105,689Net Income 2018: $89,1332018Revenue 2019: $429,928Expenses 2019: $213,772Net Income 2019: $216,1562019Revenue 2020: $280,613Expenses 2020: $94,616Net Income 2020: $185,9972020Revenue 2021: $306,618Expenses 2021: $131,601Net Income 2021: $175,0172021Revenue 2022: $156,130Expenses 2022: $348,851Net Income 2022: -$192,7212022Revenue 2023: $243,346Expenses 2023: $597,960Net Income 2023: -$354,6142023Revenue 2024: $306,261Expenses 2024: $286,216Net Income 2024: $20,0452024Revenue 2025: $306,258Expenses 2025: $277,868Net Income 2025: $28,3902025

Highlighted filing

2025

Revenue$306,258
Expenses$277,868
Net Income$28,390

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.14$0.02$1.12$0.31$0.28$0.03
2024Detailed filing. Detailed filing data is available for this year.$1.09$0.00$1.09$0.31$0.29$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.11$0.04$1.07$0.24$0.60$0.35
2022Detailed filing. Detailed filing data is available for this year.$1.70$0.27$1.43$0.16$0.35$0.19
2021Detailed filing. Detailed filing data is available for this year.$1.93$0.31$1.62$0.31$0.13$0.18
2020Detailed filing. Detailed filing data is available for this year.$1.79$0.35$1.44$0.28$0.09$0.19
2019Detailed filing. Detailed filing data is available for this year.$1.17$0.39$0.78$0.43$0.21$0.22
2018Detailed filing. Detailed filing data is available for this year.$0.99$0.42$0.56$0.19$0.11$0.09
2017Detailed filing. Detailed filing data is available for this year.$0.93$0.46$0.47$0.22$0.11$0.11
2016Detailed filing. Detailed filing data is available for this year.$0.86$0.49$0.37$0.17$0.15$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.88$0.52$0.35$0.10$0.14$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.08$0.59$0.49$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.03$0.53$0.50$0.14
2011Summary only. Only limited summary data is available for this year.$1.02$0.60$0.43$0.29$0.23$0.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.03$0.67$0.36$0.21
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 28, 2025
Return Version
2024v5.0
Gross Receipts
$306,258
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
Buildings$2,384,316-$2,384,316
Land$153,630-$153,630
Equipment$-1,615,437$1,707,675$92,238
Compensation and Service Providers

Employees

NameTitleBaseTotal
Kathleen TurnerExecutive Di$180,000$180,000
Kathleen TurnerExecutive Director$180,000$180,000

Board Members and Trustees

NameTitle
Christopher CayerPresident
Randy HouserBoard Member
James TobinSecretary
Christopher BrooksTresurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$306,000
Investment Income
$258
Other Revenue
$0
Change in Net Assets
$28,390
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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
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
Prepaid Rent$3,900
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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, Page 6, Part VI, Line 2

Brooks harrison & cayer llc brooks harrison & cayer llc president treasurer owners of same cpa firm

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

Draft copies are distributed via e-mail for approval of board members

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

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.

Form 990, Page 6, Part VI, Line 15A

Compensation is approved by majority of governing board, reviewed annually

Form 990, Page 6, Part VI, Line 19

Upon request, electronic version of governing documents will be available.

Filing and Contact Details

Filer

Filer Name
South Apopka Properties Inc
EIN
74-3115573
Phone
8508771040
Address
1815 MICCOSUKEE COMMONS DRIVE 102, TALLAHASSEE, FL 32308

Signing Officer

Name
Christopher Cayer
Title
President
Phone
8508771040
Signed
2025-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christopher Cayer
Formed
2004
Legal Domicile
Fl
Voting Board Members
4
Independent Board Members
4
Employees
1

Preparer

Firm
Brooks Harrison Cayer LLC
Address
1815 MICCOSUKEE COMMONS DR STE 102, TALLAHASSEE, FL 32308-5457
Preparer
Christopher J Cayer
Phone
8508771040
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Book / tax depreciation difference 2

Raw XML Appendix340 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BROOKS HARRISON & CAYER LLC BROOKS HARRISON & CAYER LLC PRESIDENT TREASURER OWNERS OF SAME CPA FIRM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DRAFT COPIES ARE DISTRIBUTED VIA E-MAIL FOR APPROVAL OF BOARD MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SOUTH 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/ExplanationTxt3COMPENSATION IS APPROVED BY MAJORITY OF GOVERNING BOARD, REVIEWED ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST, ELECTRONIC VERSION OF GOVERNING DOCUMENTS WILL BE AVAILABLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOOK / TAX DEPRECIATION DIFFERENCE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
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ReturnHeader/ReturnTs02025-10-28T14:10:31-04:00
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ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
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