Civic Intelligence

All Hallows Community

EIN 94-2722870 • 501(c)3 • Denver, CO

Profile

Owns and operates a 45-unit apartment project in san francisco, california, which provides housing and services to low-income elderly and disabled persons

1600 Broadway Suite 2000Denver, CO 80202-5704

www.mercyhousing.org

Siviq Scores

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

Liabilities / Assets

89th percentile

0.73x

Higher debt load relative to assets than 89% of similar nonprofits.

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

Liabilities / Revenue

93rd percentile

2.26x

Higher debt load relative to revenue than 93% of similar nonprofits.

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

Net Margin

66th percentile

14%

Higher net margin than 66% 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

50th percentile

3.9%

Faster asset growth than 50% of similar nonprofits.

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

Revenue Growth

31st percentile

-2.4%

Faster revenue growth than 31% of similar nonprofits.

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

Assets

Up

$4,781,881

Up $179,692 (+3.9%) from 2023

Liabilities

Down

$3,476,157

Down $30,617 (-0.9%) from 2023

Net Assets

Up

$1,305,724

Up $210,309 (+19%) from 2023

Revenue

Down

$1,537,725

Down $37,727 (-2.4%) from 2023

Expenses

Up

$1,327,416

Up $12,591 (+1.0%) from 2023

Net Income

Down

$210,309

Down $50,318 (-19%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2010: $2,211,274Liabilities 2010: $1,900,144Net Assets 2010: $311,1302010Assets 2011: $2,264,063Liabilities 2011: $1,824,374Net Assets 2011: $439,6892011Assets 2012: $2,364,916Liabilities 2012: $2,280,676Net Assets 2012: $84,2402012Assets 2013: $2,256,371Liabilities 2013: $2,029,594Net Assets 2013: $226,7772013Assets 2014: $3,228,140Liabilities 2014: $3,963,704Net Assets 2014: -$735,5642014Assets 2015: $3,220,291Liabilities 2015: $3,861,792Net Assets 2015: -$641,5012015Assets 2016: $3,331,735Liabilities 2016: $3,832,137Net Assets 2016: -$500,4022016Assets 2017: $3,248,257Liabilities 2017: $3,682,844Net Assets 2017: -$434,5872017Assets 2018: $3,348,532Liabilities 2018: $3,688,767Net Assets 2018: -$340,2352018Assets 2019: $3,413,877Liabilities 2019: $3,538,186Net Assets 2019: -$124,3092019Assets 2020: $3,813,529Liabilities 2020: $3,555,822Net Assets 2020: $257,7072020Assets 2021: $4,530,487Liabilities 2021: $3,951,210Net Assets 2021: $579,2772021Assets 2022: $4,286,530Liabilities 2022: $3,451,742Net Assets 2022: $834,7882022Assets 2023: $4,602,189Liabilities 2023: $3,506,774Net Assets 2023: $1,095,4152023Assets 2024: $4,781,881Liabilities 2024: $3,476,157Net Assets 2024: $1,305,7242024

Highlighted filing

2024

Assets$4,781,881
Liabilities$3,476,157
Net Assets$1,305,724

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2010: $667,2692010Expenses 2011: $670,6162011Expenses 2012: $1,168,9852012Revenue 2013: $834,301Expenses 2013: $691,764Net Income 2013: $142,5372013Revenue 2014: $867,519Expenses 2014: $1,829,860Net Income 2014: -$962,3412014Revenue 2015: $955,109Expenses 2015: $861,046Net Income 2015: $94,0632015Revenue 2016: $985,339Expenses 2016: $844,240Net Income 2016: $141,0992016Revenue 2017: $992,944Expenses 2017: $927,129Net Income 2017: $65,8152017Revenue 2018: $1,020,937Expenses 2018: $926,585Net Income 2018: $94,3522018Revenue 2019: $1,225,580Expenses 2019: $1,009,654Net Income 2019: $215,9262019Revenue 2020: $1,435,692Expenses 2020: $1,053,676Net Income 2020: $382,0162020Revenue 2021: $1,464,228Expenses 2021: $1,142,658Net Income 2021: $321,5702021Revenue 2022: $1,436,644Expenses 2022: $1,181,133Net Income 2022: $255,5112022Revenue 2023: $1,575,452Expenses 2023: $1,314,825Net Income 2023: $260,6272023Revenue 2024: $1,537,725Expenses 2024: $1,327,416Net Income 2024: $210,3092024

Highlighted filing

2024

Revenue$1,537,725
Expenses$1,327,416
Net Income$210,309

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.78$3.48$1.31$1.54$1.33$0.21
2023Detailed filing. Detailed filing data is available for this year.$4.60$3.51$1.10$1.58$1.31$0.26
2022Detailed filing. Detailed filing data is available for this year.$4.29$3.45$0.83$1.44$1.18$0.26
2021Detailed filing. Detailed filing data is available for this year.$4.53$3.95$0.58$1.46$1.14$0.32
2020Detailed filing. Detailed filing data is available for this year.$3.81$3.56$0.26$1.44$1.05$0.38
2019Detailed filing. Detailed filing data is available for this year.$3.41$3.54$0.12$1.23$1.01$0.22
2018Detailed filing. Detailed filing data is available for this year.$3.35$3.69$0.34$1.02$0.93$0.09
2017Detailed filing. Detailed filing data is available for this year.$3.25$3.68$0.43$0.99$0.93$0.07
2016Detailed filing. Detailed filing data is available for this year.$3.33$3.83$0.50$0.99$0.84$0.14
2015Detailed filing. Detailed filing data is available for this year.$3.22$3.86$0.64$0.96$0.86$0.09
2014Detailed filing. Detailed filing data is available for this year.$3.23$3.96$0.74$0.87$1.83$0.96
2013Detailed filing. Detailed filing data is available for this year.$2.26$2.03$0.23$0.83$0.69$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.36$2.28$0.08$1.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.26$1.82$0.44$0.67
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.21$1.90$0.31$0.67
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 5, 2025
Return Version
2024v5.2
Gross Receipts
$1,537,725
Mission and Program Overview

Mission

Owns and operates a 45-unit apartment project in san francisco, california, which provides housing and services to low-income elderly and disabled persons.

Owns and operates a 45-unit apartment project in san francisco, california, which provides housing and services to low-income elderly and disabled persons

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,846,434$2,888,244▲ $41,810
Cash and Non-Interest-Bearing Accounts$277,945$173,853▼ $104,092
Prepaid Expenses and Deferred Charges$25,563$27,261▲ $1,698
Accounts Receivable$9,232$237▼ $8,995
Total Assets$4,602,189$4,781,881▲ $179,692
Other Assets Total$1,443,015$1,692,286▲ $249,271
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,964,835$2,872,520▼ $92,315
Accounts Payable and Accrued Expenses$482,060$562,115▲ $80,055
Deferred Revenue$46,780$28,382▼ $18,398
Escrow Account Liability$13,099$13,140▲ $41
Total Liabilities$3,506,774$3,476,157▼ $30,617
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,095,415$1,305,724▲ $210,309
Total Net Assets Fund Balance$1,095,415$1,305,724▲ $210,309
Total Liabilities and Net Assets / Fund Balance$4,602,189$4,781,881▲ $179,692

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,622,891$3,367,201$5,990,092
Other Land Buildings$100,923$1,030,366$1,131,289
Land$164,430-$164,430
Other Assets Org$26,930--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Doug ShoemakerPresident
Lillian Lew-hailerDirector/vice President
Alvin TuvillaVice President
Ashlei HurstVice President
Ed HolderVice President
Elizabeth KuwadaVice President
Erika VillablancaVice President
Kassidi BoeningVice President
Melissa ClaytonVice President
Ramie DareVice President
Rich CirauloVice President
Rick SpragueVice President
Tim DunnVice President
Amy BayleyAssistant Secretary
Joe RosenblumSecretary
Chad PayneTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,231,002
Program Service Revenue
$231,927
Investment Income
$43,777
Other Revenue
$31,019
Change in Net Assets
$210,309

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,537,725
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$37,824
Total Revenue per Audited Statements
$1,575,549
Total Revenue per Form 990
$1,537,725
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,327,416
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
Occupancy$450,883--$450,883
Fees for Services Other$318,611--$318,611
Depreciation Depletion$303,357--$303,357
Fees for Services Management$50,363--$50,363
Office Expenses$29,035--$29,035
Fees for Services Accounting-$15,830-$15,830
Other Expenses$1,116$62,500-$1,116
Fees for Services Legal$978--$978
Conferences and Meetings$205--$205
Advertising$10--$10
Total Functional Expenses$1,249,086$78,330$0$1,327,416

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,365,240
Expenses per Audited Statements$1,327,416
Total Expenses per Form 990$1,327,416
Expenses Not Reported on Form 990$37,824
Expenses Not Reported on Financial Statements$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

The property is managed by mercy housing management group ("mhm"), an affiliate of the corporation, pursuant to a management agreement approved by hud. The current management agreement provides for a management fee of $71 per unit in the project per month. For the year ended december 31, 2024, $38,340 of management fees have been charged to operations.

Form 990, Part VI, Section A, Line 6

All hallows community is a nonstock, nonprofit corporation with mercy housing california as the sole member.

Form 990, Part VI, Section A, Line 7A

The board of trustees of mercy housing, inc. Has authority over all hallows community in various aspects of operations and management. The reserved rights held by the mercy housing board of trustees, which may be further delegated to the president and ceo of mercy housing, inc., include approval of the following activities: revisions to articles and bylaws; mergers and acquisitions; establishment of new entities; pledging, mortgaging or disposing of all or substantially all assets; obligations of new operating and mortgage debt; and, appointment or removal of governing board members and officers.

Form 990, Part VI, Section A, Line 7B

SAME AS LINE 7A

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

Each member is given the opportunity to review the return before it is filed.

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

The audit committee of mercy housing, inc. Reviews periodically the conflict of interest disclosures and determines whether any action is required.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

FORM 990, PART VII:

Sister amy bayley, rsm, serves as an officer/director of all hallows community and performs services for mercy housing inc. Mercy housing, inc. And the sisters of mercy of the americas west midwest have entered into a contract whereby amy bayley has been assigned to mercy housing, inc. To perform services and provide leadership for mercy housing, inc. And its subsidiaries. Sister bayley is a member of a religious community and has taken a vow of poverty and therefore does not receive any personal income. Sister bayley is not an employee of mercy housing, inc. Or all hallows community. Mercy housing, inc. Makes payments directly to the sisters of mercy of the americas west midwest for monthly stipend payments and benefits relating to the services performed by sister bayley. The sisters of mercy of the americas west midwest are responsible for providing the living expenses of sister bayley. For 2024 mercy housing, inc. Paid $118,445 for the annual stipend fee and benefits equivalent.

Filing and Contact Details

Filer

Filer Name
All Hallows Community
EIN
94-2722870
Phone
3038303300
Address
1600 BROADWAY SUITE 2000, DENVER, CO 80202-5704

Signing Officer

Name
Chad Payne
Title
Treasurer
Phone
3038303300
Signed
2025-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Doug Shoemaker
Formed
1980
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Cohnreznick Advisory LLC
Address
621 CAPITOL MALL SUITE 2150, SACRAMENTO, CA 95814
Preparer
Jolanta Tuck
Phone
9164429100
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Management services: program service expenses 318,611. Management and general expenses 0. Fundraising expenses 0. Total expenses 318,611.

Financial Statement Notes

PART IV, LINE 2B:

The escrow liability amounts on form 990, part x, line 21 consist of tenant security deposits.

PART X, LINE 2:

The corporation has elected tax exempt status under section 501(c)(3) of the internal revenue code and did not have any unrelated business income for the year ended december 31, 2024. Due to its tax-exempt status, the corporation is not subject to income taxes. The corporation is required to file and does file tax returns with the internal revenue service and other taxing authorities. Management has analyzed the tax positions taken by the corporation and has concluded that, as of december 31, 2024, there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. Accordingly, these financial statements do not reflect a provision for income taxes and the corporation has no other tax positions which must be considered for disclosure. Income tax returns filed by the corporation are subject to examination by the internal revenue service for a period of three years. While no income tax returns are currently being examined by the internal revenue service, tax years since 2021 remain open.

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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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