Civic Intelligence

All Hallows Community

990 • Fiscal year 2022 • EIN 94-2722870

Jan 01, 2022 to Dec 31, 2022 • Filed on Aug 24, 2023

1600 Broadway Suite 2000Denver, CO 80202-5704

(303) 830-3300

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

91st percentile

0.81x

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

93rd percentile

2.40x

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

68th percentile

18%

Higher net margin than 68% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

96th percentile

$332,896

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 23.2% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

29th percentile

-5.4%

Faster asset growth than 29% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

37th percentile

-1.9%

Faster revenue growth than 37% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Down

$4,286,530

Down $243,957 (-5.4%) from 2021

Net Assets

Up

$834,788

Up $255,511 (+44%) from 2021

Liabilities

Down

$3,451,742

Down $499,468 (-13%) from 2021

Revenue

Down

$1,436,644

Down $27,584 (-1.9%) from 2021

Expenses

Up

$1,181,133

Up $38,475 (+3.4%) from 2021

Net Income

Down

$255,511

Down $66,059 (-21%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2022

Assets$4,286,530
Liabilities$3,451,742
Net Assets$834,788

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2022

Revenue$1,436,644
Expenses$1,181,133
Net Income$255,511
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Aug 24, 2023
Return Version
2022v5.0
Gross Receipts
$1,480,929
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$2,609,067$2,806,103▲ $197,036
Cash and Non-Interest-Bearing Accounts$495,289$77,831▼ $417,458
Prepaid Expenses and Deferred Charges$17,634$18,485▲ $851
Accounts Receivable$5,728--
Total Assets$4,530,487$4,286,530▼ $243,957
Other Assets Total$1,402,769$1,384,111▼ $18,658
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,112,355$3,040,580▼ $71,775
Other Liabilities$219,210$219,396▲ $186
Accounts Payable and Accrued Expenses$523,361$120,469▼ $402,892
Deferred Revenue$96,284$71,297▼ $24,987
Total Liabilities$3,951,210$3,451,742▼ $499,468
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$579,277$834,788▲ $255,511
Total Net Assets Fund Balance$579,277$834,788▲ $255,511
Total Liabilities and Net Assets / Fund Balance$4,530,487$4,286,530▼ $243,957

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,439,571$2,854,819$5,294,390
Other Land Buildings$202,102$920,851$1,122,953
Land$164,430-$164,430
Equipment$0$8,336$8,336
Other Assets Org$19,060--
Compensation and Service Providers

Employees

NameTitleOtherTotal
Bruce SaabVice President$111,234$111,234

Board Members and Trustees

NameTitle
Doug ShoemakerPresident/director
Alvin TuvillaVice President
Ed HolderVice President
Rich CirauloVice President
Rick SpragueVice President
Tim DunnVice President
Barbara GualcoVice President/director
Erika VillablancaVice President/director
Lilian Lew-hailerVice President/director
Melissa ClaytonVice President/director
Ramie DareVice President/director
Joseph RosenblumSecretary/director
Amy BayleyAssistant Secretary
Chad PayneTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,216,279
Program Service Revenue
$257,874
Investment Income
$-37,509
Other Revenue
$0
Change in Net Assets
$255,511

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,480,929
Revenue Not Reported on Financial Statements
$-44,285
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-44,285
Total Revenue per Audited Statements
$1,480,929
Total Revenue per Form 990
$1,436,644
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$848,154
Salaries, Compensation, and Employee Benefits$332,979
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$287,620--$287,620
Occupancy$267,997--$267,997
Other Salaries and Wages$243,382--$243,382
Other Employee Benefits$59,710--$59,710
Fees for Services Other$42,490--$42,490
Fees for Services Management$38,340--$38,340
Office Expenses$31,131--$31,131
Payroll Taxes$18,567--$18,567
Fees for Services Accounting-$15,656-$15,656
Pension Plan Contributions$11,320--$11,320
Other Expenses$2,383$171-$2,554
Information Technology$1,429--$1,429
Travel$1,350--$1,350
All Other Expenses$892--$892
Advertising$182--$182
Total Functional Expenses$1,165,306$15,827$0$1,181,133

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,225,418
Expenses per Audited Statements$1,181,133
Total Expenses per Form 990$1,181,133
Expenses Not Reported on Form 990$44,285
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Misc Current Liabilities$207,216
Tenant Deposits Held in Trust$12,180
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
No

Governance Explanations

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 2022 mercy housing, inc. Paid $121,472 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
2023-08-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Doug Shoemaker
Formed
1980
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Cohnreznick Llp
Address
621 CAPITOL MALL SUITE 2150, SACRAMENTO, CA 95814
Preparer
Lisa M Cummings CPA
Phone
9164429100
Supplemental Narrative

Additional Explanations

FORM 990, PART XII LINE 2C:

The responsibility for selection of an independent accountant and oversight of the annual audit is reserved by the mercy housing, inc. Board of trustees.

Financial Statement Notes

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 period ended december 31, 2022. 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, 2022, 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 2019 remain open.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Loss on investments -44,285.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Loss on investments 44,285.

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IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE PRESIDENT/DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt9VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt10TREASURER
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IRS990/MissionDesc0OWNS AND OPERATES A 45-UNIT APARTMENT PROJECT IN SAN FRANCISCO, CALIFORNIA, WHICH PROVIDES HOUSING AND SERVICES TO LOW-INCOME ELDERLY AND DISABLED PERSONS
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IRS990/MoreThan5000KToOrgInd00
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IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt03040580
IRS990/NetAssetsOrFundBalancesBOYAmt0579277
IRS990/NetAssetsOrFundBalancesEOYAmt0834788
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-44285
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-44285
IRS990/NetUnrelatedBusTxblIncmAmt00
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IRS990/OfficeExpensesGrp/ProgramServicesAmt031131
IRS990/OfficeExpensesGrp/TotalAmt031131
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IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01402769
IRS990/OtherAssetsTotalGrp/EOYAmt01384111
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt059710
IRS990/OtherEmployeeBenefitsGrp/TotalAmt059710
IRS990/OtherExpensesGrp/Desc0OPERATING & MAINTENANCE
IRS990/OtherExpensesGrp/Desc1EMPLOYEE UNIT RENT
IRS990/OtherExpensesGrp/Desc2RESIDENT SERVICES
IRS990/OtherExpensesGrp/Desc3MISC ADMIN
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0171
IRS990/OtherExpensesGrp/ProgramServicesAmt0113730
IRS990/OtherExpensesGrp/ProgramServicesAmt134116
IRS990/OtherExpensesGrp/ProgramServicesAmt210667
IRS990/OtherExpensesGrp/ProgramServicesAmt32383
IRS990/OtherExpensesGrp/TotalAmt0113730
IRS990/OtherExpensesGrp/TotalAmt134116
IRS990/OtherExpensesGrp/TotalAmt210667
IRS990/OtherExpensesGrp/TotalAmt32554
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IRS990/OtherLiabilitiesGrp/EOYAmt0219396
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0243382
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IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt018567
IRS990/PayrollTaxesGrp/TotalAmt018567
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt011320
IRS990/PensionPlanContributionsGrp/TotalAmt011320
IRS990/PoliticalCampaignActyInd00
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt018485
IRS990/PrincipalOfficerNm0DOUG SHOEMAKER
IRS990/ProfessionalFundraisingInd00
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IRS990/ProgramServiceRevenueGrp/BusinessCd1531110
IRS990/ProgramServiceRevenueGrp/BusinessCd2531110
IRS990/ProgramServiceRevenueGrp/Desc0NET RENTAL REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1OTHER REVENUE
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IRS990/RegularMonitoringEnfrcInd01
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IRS990/RelatedOrganizationCtrlEntInd00
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IRS990/ReportLandBuildingEquipmentInd01
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IRS990/ReportOtherLiabilitiesInd01
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01198138
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01011562
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02934585
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IRS990ScheduleA/PublicSupportCY509Pct00.98940
IRS990ScheduleA/PublicSupportPY509Pct00.98870
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01198138
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01011562
IRS990ScheduleA/Total509Grp/TotalAmt06564803
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01472110
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01435692
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01225580
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01020934
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt06635245
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt02439571
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02854819
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt05294390
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt08336
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt08336

Document Assets

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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