Civic Intelligence

Ucc XXIII Inc

EIN 82-2436698 • 501(c)3 • Starkville, MS

Profile

To Provide Safe and Affordable Housing for Low-Income Elderly and/or Handicapped Persons.

905 N Montgomery StStarkville, MS 39759

n/A

Siviq Scores

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

Liabilities / Assets

94th percentile

1.08x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

96th percentile

4.67x

Higher debt load relative to revenue than 96% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

46th percentile

2.7%

Higher net margin than 46% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

37th percentile

-0.1%

Faster asset growth than 37% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

34th percentile

-0.6%

Faster revenue growth than 34% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$2,948,614

Down $1,936 (-0.1%) from 2023

Liabilities

Down

$3,173,657

Down $20,227 (-0.6%) from 2023

Net Assets

Up

-$225,043

Up $18,291 (+7.5%) from 2023

Revenue

Down

$679,463

Down $4,433 (-0.6%) from 2023

Expenses

Up

$661,172

Up $7,724 (+1.2%) from 2023

Net Income

Down

$18,291

Down $12,157 (-40%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MAssets 2018: $3,366,344Liabilities 2018: $3,397,240Net Assets 2018: -$30,8962018Assets 2019: $3,238,374Liabilities 2019: $3,302,528Net Assets 2019: -$64,1542019Assets 2020: $3,248,519Liabilities 2020: $3,380,188Net Assets 2020: -$131,6692020Assets 2021: $3,129,187Liabilities 2021: $3,337,759Net Assets 2021: -$208,5722021Assets 2022: $2,993,900Liabilities 2022: $3,267,682Net Assets 2022: -$273,7822022Assets 2023: $2,950,550Liabilities 2023: $3,193,884Net Assets 2023: -$243,3342023Assets 2024: $2,948,614Liabilities 2024: $3,173,657Net Assets 2024: -$225,0432024

Highlighted filing

2024

Assets$2,948,614
Liabilities$3,173,657
Net Assets-$225,043

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2018: $405,013Expenses 2018: $435,909Net Income 2018: -$30,8962018Revenue 2019: $630,605Expenses 2019: $663,863Net Income 2019: -$33,2582019Revenue 2020: $630,816Expenses 2020: $698,331Net Income 2020: -$67,5152020Revenue 2021: $652,231Expenses 2021: $729,137Net Income 2021: -$76,9062021Revenue 2022: $664,781Expenses 2022: $729,991Net Income 2022: -$65,2102022Revenue 2023: $683,896Expenses 2023: $653,448Net Income 2023: $30,4482023Revenue 2024: $679,463Expenses 2024: $661,172Net Income 2024: $18,2912024

Highlighted filing

2024

Revenue$679,463
Expenses$661,172
Net Income$18,291

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 11, 2025
Return Version
2024v5.2
Gross Receipts
$679,463
Mission and Program Overview

Mission

To Provide Safe and Affordable Housing for Low-Income Elderly and/or Handicapped Persons.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,852,120$1,744,860▼ $107,260
Prepaid Expenses and Deferred Charges$34,072$38,465▲ $4,393
Accounts Receivable$9,421$18,116▲ $8,695
Cash and Non-Interest-Bearing Accounts$16,768$11,547▼ $5,221
Total Assets$2,950,550$2,948,614▼ $1,936
Other Assets Total$1,038,169$1,135,626▲ $97,457
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,946,733$2,842,444▼ $104,289
Accounts Payable and Accrued Expenses$122,106$200,136▲ $78,030
Other Liabilities$106,148$110,186▲ $4,038
Escrow Account Liability$18,108$19,398▲ $1,290
Deferred Revenue$789$1,493▲ $704
Total Liabilities$3,193,884$3,173,657▼ $20,227
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-243,334$-225,043▲ $18,291
Total Net Assets Fund Balance$-243,334$-225,043▲ $18,291
Total Liabilities and Net Assets / Fund Balance$2,950,550$2,948,614▼ $1,936

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,409,306$1,070,151-
Other Land Buildings$4,954$58,570-
Land$326,450--
Equipment$4,150$60,082-
Other Assets Org$0--
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
John RennerTreasurer-$462,483$462,483
John Renner-$411,711$50,772$462,483
Terry SpitznagelSecretary-$459,103$459,103
Terry Spitznagel-$410,274$48,829$459,103
Daniel C Fagan JrVice President-$213,228$213,228
Daniel C Fagan Jr-$193,228$20,000$213,228

Board Members and Trustees

NameTitle
Cathy GreenPresident
Dan BuschOfficer
Dick BeckOfficer
Jim HenryOfficer
John KruegerOfficer
Joyce SchroerOfficer
Sue EllisOfficer
Sue ShedlerOfficer
Tom BrownfieldOfficer
Revenue and Support

Revenue Composition

Contributions and Grants
$446,629
Program Service Revenue
$225,963
Investment Income
$6,790
Other Revenue
$81
Change in Net Assets
$18,291

Audited Revenue Reconciliation

Revenue per Audited Statements
$679,463
Total Revenue per Audited Statements
$679,463
Total Revenue per Form 990
$679,463
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$550,637
Salaries, Compensation, and Employee Benefits$110,535
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$0$121,454$0$121,454
Depreciation Depletion$0$115,017$0$115,017
Other Salaries and Wages$48,318$43,814$0$92,132
Occupancy$0$70,135$0$70,135
Insurance$0$58,895$0$58,895
Fees for Services Management$0$36,351$0$36,351
Other Expenses$21,694$0$0$21,694
Office Expenses$0$12,687$0$12,687
Fees for Services Accounting$0$11,504$0$11,504
Other Employee Benefits$0$11,465$0$11,465
Payroll Taxes$0$6,938$0$6,938
All Other Expenses$0$2,164$0$2,164
Advertising$0$490$0$490
Fees for Services Other$0$220$0$220
Total Functional Expenses$170,038$491,134$0$661,172

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$661,172
Total Expenses per Audited Statements$661,172
Total Expenses per Form 990$661,172
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
Mortgage Payable$110,186
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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
Yes
Key decisions subject to board approval
No
Management duties delegated
Yes
Filing and Contact Details

Filer

Filer Name
UCC XXIII Inc
EIN
82-2436698
Phone
7403824885
Address
905 N Montgomery St, Starkville, MS 39759
Doing Business As
Boardtown Village

Signing Officer

Name
John K Renner
Title
Secretary/Treasurer
Phone
7403824885
Signed
2025-09-11

Organization Details

Principal Officer
John K Renner
Formed
2018
Legal Domicile
Ms
Voting Board Members
8
Independent Board Members
4
Employees
2
Volunteers
0

Preparer

Firm
United Church Homes Inc
Address
170 E CENTER ST, MARION, OH 43301
Preparer
William Eric M Klenzman
Phone
7402258697
Supplemental Narrative

Additional Explanations

Pt VI, Line 3

United Church Homes, Inc (UCH) is the managing agent for Boardtown Village. Under the terms of the management agreement approved by HUD, accounting fees are charged to the organization on a per unit per month basis.

Pt VI, Line 11B

The form 990 review process is as follows: The 990 is prepared and reviewed by the management company. Upon the completion of this review process, the form 990 is then submitted to the full Board of Directors for their information.

Pt VI, Line 12C

The Parent Organization, United Church Homes, regularly and consistently monitors and enforces compliance with its conflict of Interest Policy as follows: 1. The Organizations corporate Bylaws require that each of the Board of Director members disclose annually, in writing, interests that could be construed as a conflict of interest. 2. On November 1, 1999, the Organization adopted a Corporate Compliance Policy and Program applicable to Directors, Officers, Key Employees, and all other employees, which is inclusive of a Conflict of Interest Policy. The purpose of the Corporate Compliance policy provides that the Organization is committed to conducting its business ethically and in conformance with all applicable laws, regulations, rules and standards.

Pt VI, Line 15A

United Church Homes participates in the annual AAHSA-CEMO Leadership Compensation Survey. The Executive Committee of the BOD requests copies of the annual survey report to consider in setting the compensation package of the President & CEO. In turn, the President & CEO normally relies on this same survey report to determine to compensation package of the Vice President positions.

Financial Statement Notes

Pt IV, Line 2B

UCC XXIII, Inc. collects security deposits from its residents, which is returned to the residents upon moving from the facility. This tenant security deposit amount is the same as reported on the balance sheet.

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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt011465
IRS990/OtherExpensesGrp/Desc0Contracts
IRS990/OtherExpensesGrp/Desc1Service Expense
IRS990/OtherExpensesGrp/Desc2Repairs & Maintenance
IRS990/OtherExpensesGrp/Desc3Supplies
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt053959
IRS990/OtherExpensesGrp/ProgramServicesAmt144512
IRS990/OtherExpensesGrp/ProgramServicesAmt21555
IRS990/OtherExpensesGrp/ProgramServicesAmt321694
IRS990/OtherExpensesGrp/TotalAmt053959
IRS990/OtherExpensesGrp/TotalAmt144512
IRS990/OtherExpensesGrp/TotalAmt21555
IRS990/OtherExpensesGrp/TotalAmt321694
IRS990/OtherLiabilitiesGrp/BOYAmt0106148
IRS990/OtherLiabilitiesGrp/EOYAmt0110186
IRS990/OtherRevenueMiscGrp/BusinessCd0531110
IRS990/OtherRevenueMiscGrp/Desc0Tenant Charges
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt040
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt040
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueTotalAmt081
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt043814
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt048318
IRS990/OtherSalariesAndWagesGrp/TotalAmt092132
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06938
IRS990/PayrollTaxesGrp/ProgramServicesAmt00
IRS990/PayrollTaxesGrp/TotalAmt06938
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt034072
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt038465
IRS990/PrincipalOfficerNm0John K Renner
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0531110
IRS990/ProgramServiceRevenueGrp/Desc0Net Rental Income
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0225963
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0459034
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt05313
IRS990/PYOtherExpensesAmt0560172
IRS990/PYOtherRevenueAmt0512
IRS990/PYProgramServiceRevenueAmt0219037
IRS990/PYRevenuesLessExpensesAmt030448
IRS990/PYSalariesCompEmpBnftPaidAmt093276
IRS990/PYTotalExpensesAmt0653448
IRS990/PYTotalRevenueAmt0683896
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt018291
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0232834
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income Part III, Line 12 Description: Laundry & Vending Revenue 2020: 536. 2022: 763. Description: Gifts 2020: 250.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt III Ln 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0446527
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0458931
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0461105
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0452433
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0431715
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02250711
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01057
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01225
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt02282
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0219140
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0201856
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0197112
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0618108
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01057
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01225
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt02282
IRS990ScheduleA/InvestmentIncomeCYPct00.00080
IRS990ScheduleA/InvestmentIncomePYPct00.00120
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0763
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt0786
IRS990ScheduleA/OtherIncome509Grp/TotalAmt01549
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.99870
IRS990ScheduleA/PublicSupportPY509Pct00.99810
IRS990ScheduleA/PublicSupportTotal509Amt02868819
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0446527
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0678071
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0662961
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0452433
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0628827
IRS990ScheduleA/Total509Grp/TotalAmt02868819
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02872650
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01409306
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01070151
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt02479457
IRS990ScheduleD/EquipmentGrp/BookValueAmt04150
IRS990ScheduleD/EquipmentGrp/DepreciationAmt060082
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt064232
IRS990ScheduleD/ExpensesSubtotalAmt0661172
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0true
IRS990ScheduleD/LandGrp/BookValueAmt0326450
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0326450
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01074907
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt119399
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt215682
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt325638
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt40
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Replacement Reserve
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Tenant Deposits
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Residual Receipts Reserve

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