Civic Intelligence

Labor'S Community Service Housing

EIN 86-0774094 • 501(c)3 • Phoenix, AZ

Profile

To provide reduced-rent housing to low-income families pursuant to department of housing and urban development guidelines.

3117 North 16th Street 100Phoenix, AZ 85016

www.lcsaphx.org

Siviq Scores

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

Liabilities / Assets

91st percentile

0.81x

Higher debt load relative to assets than 91% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

98th percentile

6.64x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

47th percentile

3.1%

Higher net margin than 47% of similar nonprofits.

501(c)3 • $500k-$1M 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

13th percentile

-20%

Faster asset growth than 13% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

9th percentile

-38%

Faster revenue growth than 9% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$670,190

Down $164,991 (-20%) from 2023

Liabilities

Down

$540,821

Down $136,700 (-20%) from 2023

Net Assets

Down

$129,369

Down $28,291 (-18%) from 2023

Revenue

Down

$81,450

Down $48,985 (-38%) from 2023

Expenses

Down

$78,888

Down $20,694 (-21%) from 2023

Net Income

Down

$2,562

Down $28,291 (-92%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2011: $896,975Liabilities 2011: $541,675Net Assets 2011: $355,3002011Assets 2012: $858,380Liabilities 2012: $510,416Net Assets 2012: $347,9642012Assets 2013: $1,157,617Liabilities 2013: $837,479Net Assets 2013: $320,1382013Assets 2014: $1,181,813Liabilities 2014: $1,112,039Net Assets 2014: $69,7742014Assets 2015: $1,217,232Liabilities 2015: $1,183,805Net Assets 2015: $33,4272015Assets 2016: $1,141,064Liabilities 2016: $1,156,508Net Assets 2016: -$15,4442016Assets 2017: $1,097,506Liabilities 2017: $930,403Net Assets 2017: $167,1032017Assets 2018: $1,045,351Liabilities 2018: $900,998Net Assets 2018: $144,3532018Assets 2019: $1,085,699Liabilities 2019: $974,817Net Assets 2019: $110,8822019Assets 2020: $1,027,615Liabilities 2020: $917,239Net Assets 2020: $110,3762020Assets 2021: $964,916Liabilities 2021: $835,113Net Assets 2021: $129,8032021Assets 2022: $902,218Liabilities 2022: $767,423Net Assets 2022: $134,7952022Assets 2023: $835,181Liabilities 2023: $677,521Net Assets 2023: $157,6602023Assets 2024: $670,190Liabilities 2024: $540,821Net Assets 2024: $129,3692024

Highlighted filing

2024

Assets$670,190
Liabilities$540,821
Net Assets$129,369

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $72,802Expenses 2011: $72,082Net Income 2011: $7202011Revenue 2012: $63,792Expenses 2012: $71,128Net Income 2012: -$7,3362012Expenses 2013: $90,4212013Revenue 2014: $113,195Expenses 2014: $133,559Net Income 2014: -$20,3642014Revenue 2015: $60,879Expenses 2015: $97,226Net Income 2015: -$36,3472015Revenue 2016: $58,368Expenses 2016: $107,259Net Income 2016: -$48,8912016Revenue 2017: $310,862Expenses 2017: $128,315Net Income 2017: $182,5472017Revenue 2018: $79,874Expenses 2018: $102,624Net Income 2018: -$22,7502018Revenue 2019: $85,060Expenses 2019: $118,531Net Income 2019: -$33,4712019Revenue 2020: $140,218Expenses 2020: $140,724Net Income 2020: -$5062020Revenue 2021: $79,709Expenses 2021: $60,282Net Income 2021: $19,4272021Revenue 2022: $76,149Expenses 2022: $65,766Net Income 2022: $10,3832022Revenue 2023: $130,435Expenses 2023: $99,582Net Income 2023: $30,8532023Revenue 2024: $81,450Expenses 2024: $78,888Net Income 2024: $2,5622024

Highlighted filing

2024

Revenue$81,450
Expenses$78,888
Net Income$2,562

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.67$0.54$0.13$0.08$0.08$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.84$0.68$0.16$0.13$0.10$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.90$0.77$0.13$0.08$0.07$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.96$0.84$0.13$0.08$0.06$0.02
2020Summary only. Only limited summary data is available for this year.$1.03$0.92$0.11$0.14$0.14$0.00
2019Summary only. Only limited summary data is available for this year.$1.09$0.97$0.11$0.09$0.12$0.03
2018Summary only. Only limited summary data is available for this year.$1.05$0.90$0.14$0.08$0.10$0.02
2017Summary only. Only limited summary data is available for this year.$1.10$0.93$0.17$0.31$0.13$0.18
2016Summary only. Only limited summary data is available for this year.$1.14$1.16$0.02$0.06$0.11$0.05
2015Summary only. Only limited summary data is available for this year.$1.22$1.18$0.03$0.06$0.10$0.04
2014Summary only. Only limited summary data is available for this year.$1.18$1.11$0.07$0.11$0.13$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.16$0.84$0.32$0.09
2012Summary only. Only limited summary data is available for this year.$0.86$0.51$0.35$0.06$0.07$0.01
2011Summary only. Only limited summary data is available for this year.$0.90$0.54$0.36$0.07$0.07$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 1, 2025
Return Version
2023v6.0
Gross Receipts
$81,450
Mission and Program Overview

Mission

To provide reduced-rent housing to low-income families pursuant to department of housing and urban development guidelines.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$835,181$670,190▼ $164,991
Total Assets$835,181$670,190▼ $164,991
Liabilities
Mortgage Notes Payable Secured by Investment Property$415,324$408,304▼ $7,020
Other Liabilities$262,197$132,517▼ $129,680
Total Liabilities$677,521$540,821▼ $136,700
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$157,660$129,369▼ $28,291
Total Net Assets Fund Balance$157,660$129,369▼ $28,291
Total Liabilities and Net Assets / Fund Balance$835,181$670,190▼ $164,991

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$557,297$699,976$1,257,273
Land$112,893-$112,893
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mike VespoliPresident
Rebekah FriendExecutive Di
Chad WelbornSecretary/tr
Fred YamashitaVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$81,450
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$2,562

Audited Revenue Reconciliation

Revenue per Audited Statements
$81,450
Total Revenue per Audited Statements
$81,450
Total Revenue per Form 990
$81,450
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$78,888
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$48,649--$48,649
Other Expenses$8,471--$8,471
Insurance$6,260--$6,260
Total Functional Expenses$78,888$0$0$78,888

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$78,888
Total Expenses per Audited Statements$78,888
Total Expenses per Form 990$78,888
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
DUE TO LABOR'S COMMUNITY SERVICE AGE$132,517
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
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
No
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
No

Governance Explanations

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

The form 990 is prepared by an outside accounting firm based on information provided by lcsa staff. After an internal staff review, the draft 990 is presented to the president of the lcsho board for review and approval. The final 990 is electronically provided to the president of the lcsho board of directors prior to submission.

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

The organization has a conflict of interest disclosure form that board members are required to sign annually.

Form 990, Page 6, Part VI, Line 19

Information regarding our financial statements is included in our annual report which is available to the public from our website or upon request. A copy of our audited financial statements is provided to anyone making a request. Our governing documents and conflict of interest policy are generally provided to each funding source as part of their general contract terms. Copies of these documents are also provided to anyone making a request through our offices or staff. Financial information may also be obtained by the public from dun & bradstreet and guidestar.

Filing and Contact Details

Filer

Filer Name
LABOR'S COMMUNITY SERVICE HOUSING
EIN
86-0774094
Phone
6022635741
Address
3117 NORTH 16TH STREET 100, PHOENIX, AZ 85016

Signing Officer

Name
Rebekah Friend
Title
Executive Director
Phone
6022635741
Signed
2025-05-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rebekah Friend
Formed
1992
Legal Domicile
Az
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
23

Preparer

Firm
Walker & Armstrong Llp
Address
1850 N CENTRAL AVE STE 400, PHOENIX, AZ 85004-4624
Preparer
Kimberly Ann Bolligar
Phone
6022301040
Raw XML Appendix337 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/ExplanationTxt0THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY LCSA STAFF. AFTER AN INTERNAL STAFF REVIEW, THE DRAFT 990 IS PRESENTED TO THE PRESIDENT OF THE LCSHO BOARD FOR REVIEW AND APPROVAL. THE FINAL 990 IS ELECTRONICALLY PROVIDED TO THE PRESIDENT OF THE LCSHO BOARD OF DIRECTORS PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS A CONFLICT OF INTEREST DISCLOSURE FORM THAT BOARD MEMBERS ARE REQUIRED TO SIGN ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2INFORMATION REGARDING OUR FINANCIAL STATEMENTS IS INCLUDED IN OUR ANNUAL REPORT WHICH IS AVAILABLE TO THE PUBLIC FROM OUR WEBSITE OR UPON REQUEST. A COPY OF OUR AUDITED FINANCIAL STATEMENTS IS PROVIDED TO ANYONE MAKING A REQUEST. OUR GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE GENERALLY PROVIDED TO EACH FUNDING SOURCE AS PART OF THEIR GENERAL CONTRACT TERMS. COPIES OF THESE DOCUMENTS ARE ALSO PROVIDED TO ANYONE MAKING A REQUEST THROUGH OUR OFFICES OR STAFF. FINANCIAL INFORMATION MAY ALSO BE OBTAINED BY THE PUBLIC FROM DUN & BRADSTREET AND GUIDESTAR.
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0REBEKAH FRIEND
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KIMBERLY ANN BOLLIGAR
ReturnHeader/ReturnTs02025-05-01T22:16:05-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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