Sedalia Elderly Housing, Liberty Apartments in Sedalia, Missouri (MO)

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Sedalia Elderly Housing, Liberty Apartments
Employer Identification Number (EIN)431448593
Name of OrganizationSedalia Elderly Housing
Secondary NameLiberty Apartments
Address1400 Liberty Park Blvd, Sedalia, MO 65301-3699
ActivitiesOther religious activities
SubsectionReligious Organization, Charitable Organization
Ruling Date07/1951
DeductibilityContributions are deductible
FoundationChurch
OrganizationAssociation
Exempt Organization StatusUnconditional Exemption
Tax Period03/2014
Assets$1,000,000 to $4,999,999
Income$100,000 to $499,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$1,702,125
Amount of Income$483,576
Form 990 Revenue Amount$483,576
National Taxonomy of Exempt Entities (NTEE)Housing, Shelter: Housing Development, Construction, Management


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Amount of income in 2014: $483,576 (it was $520,071 in 2013)
This organization: 

 $483,576
Other organizations performing similar types of work: 

 $345,298

Assets in 2014: $1,702,125 (it was $1,840,808 in 2013)
Sedalia Elderly Housing, Liberty Apartments: 

 $1,702,125
Other organizations performing similar types of work: 

 $1,142,570

Expenses in 2014: $613,148
This organization: 

 $613,148
Other organizations performing similar types of work: 

 $349,008

Income to expenses ratio in 2014: 0.8
This organization: 

 0.8
Other organizations performing similar types of work: 

 1.1

Grants share in income in 2014: 0.1%
This organization: 

 0.1%
Other organizations performing similar types of work: 

 47.4%

Financial snapshot ($)

Revenue for 2014

Assets at the end of 2014

Functional expenses for 2014

Support schedule

Checklist
201220132014
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYes
Is the organization required to complete Schedule B, Schedule of Contributors?NoNo
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNo
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoNo
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?YesYes
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNo
Did the organization report an amount for other liabilities?YesYes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?YesYes
Did the organization obtain separate, independent audited financial statements for the tax year?YesYes
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?NoNo
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?NoNo
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?NoNo
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201220132014
The number reported in Box 3 of Form 109610
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?YesNo
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return00
Did the organization file all required federal employment tax returns?NoNo
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoNo
Has it filed a Form 990-T for this year?NoNo
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoNo
Did the organization notify the donor of the value of the goods or services provided?NoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
201220132014
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$0$0
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$0$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization00
Total number of independent contractors who received more than $100,000 of compensation from the organization00
Statement of Revenue
201220132014
Total revenue$518,368$520,071$483,576
Contributions, Gifts, Grants and Other Similar Amounts$5,950$2,340$450
Program Service Revenue$502,762$511,124$472,981
Lessors of Residential Buildings and Dwellings $493,242$455,563
532000$17,882$17,418
All other program service revenue$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$1,045$345$237
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental income$0$0$0
Net gain/loss from sales of assets other than inventory$0$0$0
Net income/loss from fundraising events$0$0$0
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$0$0$0
Miscellaneous Revenue$8,611$6,262$9,908
532000$5,038$3,167
532000$1,224$6,741
All other revenue$0$0
Statement of Functional Expenses
201220132014
Total functional expenses$613,172$640,922$613,148
Grants and other assistance to domestic organizations and domestic governments$0$0
Grants and other assistance to domestic individuals$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$0$0$0
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$73,790$74,430$0
Pension plan accruals and contributions$0$0
Other employee benefits$11,075$0
Payroll taxes$6,293$7,038$0
Fees for services (non-employees)
Management$27,974$25,498
Legal$0$1,092
Accounting$12,135$12,068
Lobbying$0$0
Professional fundraising services$0$0$0
Investment management fees$0$0
Other$1,850$1,660
Advertising and promotion$3,330$3,830
Office expenses$15,877$15,874
Information technology$0$0
Royalties$0$0
Occupancy$110,989$117,007
Travel$0$0
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$1,446$1,151
Interest$185,923$184,019
Payments to affiliates$0$0
Depreciation, depletion, and amortization$130,089$132,293
Insurance$28,657$25,698
Other expenses$1,083$825
Other expenses$29,026$92,133
Balance Sheet
201220132014
Total assets$1,979,835$1,840,808$1,702,125
Cash - non-interest-bearing$12,938$17,452
Savings and temporary cash investments$0$0
Pledges and grants receivable, net$0$0
Accounts receivable, net$1,721$2,364
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$0$0
Inventories for sale or use$0$0
Prepaid expenses and deferred charges$100,346$100,432
Land, buildings, and equipment: cost or other basis$1,440,593$1,342,029
Investments - publicly traded securities$0$0
Investments - other securities$0$0
Investments - program-related$267,265$220,867
Intangible assets$0$0
Other assets$17,945$18,981
Total liabilities$2,820,728$2,802,552$2,793,441
Accounts payable and accrued expenses$36,355$59,687
Grants payable$0$0
Deferred revenue$0$0
Tax-exempt bond liabilities$0$0$0
Escrow or custodial account liability$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$2,779,657$2,748,853$2,716,107
Unsecured notes and loans payable to unrelated third parties$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$17,344$17,647
Total net assets or fund balances$-840,893$-961,744$-1,091,316
Unrestricted net assets$-961,744$-1,091,316
Temporarily restricted net assets$0$0
Permanently restricted net assets$0$0
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2014)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Section 509(a)(2) (for 2010 - 2014)
2010 - 2014 Total
Public support$2,517,502
Subtotal$2,517,502
Gifts, grants, contributions, and membership fees received$15,749
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$2,501,753
Gross receipts from activities that are not an unrelated trade or business under section 513$0
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Less$0
Amounts received from disqualified persons$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$0
Total support$2,556,292
Public support$2,517,502
Subtotal$2,891
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$2,891
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$0
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income$35,899
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Habitat For Humanity International Inc, Saint Louis Hfh3763 Forest Park Ave, Saint Louis, MO 63108-3311MO1987-01$4,925,241
2Habitat For Humanity Kansas City Inc1423 E Linwood Blvd, Kansas City, MO 64109-1914MO1979-08$4,243,862
3Shawmet Homes Inc7920 Ward Pkwy, Kansas City, MO 64114-2017MO1974-05$2,195,950
4Sedalia Elderly Housing, Liberty Apartments1400 Liberty Park Blvd, Sedalia, MO 65301-3699MO1951-07$483,576
5West Central Missouri Greenleaf Estates CorporationPO BOX 125, Appleton City, MO 64724-0125MO1984-11$270,464
6Habitat For Humanity International Inc, Hfh Of South Barry Co Mo301 Main St, Cassville, MO 65625-1521MO1987-01$133,129
7Skinker Debalivere Housing Corporation6008 Kingsbury Ave, Saint Louis, MO 63112-1304MO1990-09$98,844
8Habitat For Humanity International Inc, Lincoln County Mo Habitat For HumanPO BOX 445, Troy, MO 63379-0445MO1987-01$6,384
9Good Samaritan Assisted Living Inc6633 Delmar Blvd, St Louis, MO 63130-4505MO1998-11$0
10Habitat For Humanity International Inc, Cass CountyPO BOX 254, Belton, MO 64012-0254MO1987-01$0
11Habitat For Humanity International Inc, Missouri Western State College Hfh4525 Downs Dr, Saint Joseph, MO 64507-2246MO1987-01$0
12Habitat For Humanity International Inc, Pulaski County Mo Inc Hfh496 Old Rt 66, St Robert, MO 65584MO1987-01$0
13Homes For You2018 E Cambridge St, Springfield, MO 65804-3820MO1998-06$0
14Missouri Rural Foundation, Missouri Rural Development Partners222 Gentry Hall, Columbia, MO 65211MO1997-09$0
15Northside Residental Housing Corporation5881 Kennerly Avenue, Saint Louis, MO 63120MO1985-04$0
16Project Help3341 S Robberson Ave, Springfield, MO 65807-4924MO1997-07$0
17Pruitt-Igoe Development Corp1538 N 17th St # A, Saint Louis, MO 63106-3125MO1991-12$0
18Rehabilitation Loan Corporation4001 Blue Pkwy Ste 250, Kansas City, MO 64130-2350MO1992-02$0
19Renaissance Housing Corporation225 E Kirkham Ave, St Louis, MO 63119-1731MO1981-07$0
20Swope Parkway Elmwood Neighborhood AssociationPost Ofiice Box 301008, Kansas City, MO 64130MO1993-02$0
Number of organizations performing similar types of work
Alaska3
Alabama27
Arkansas23
Arizona22
California194
Colorado34
Connecticut23
District of Columbia15
Delaware3
Florida79
Georgia43
Hawaii13
Iowa16
Idaho3
Illinois81
Indiana43
Kansas14
Kentucky55
Louisiana27
Massachusetts79
Maryland44
Maine14
Michigan67
Minnesota45
Missouri35
Mississippi12
Montana4
North Carolina87
North Dakota3
Nebraska26
New Hampshire10
New Jersey59
New Mexico9
Nevada3
New York185
Ohio109
Oklahoma13
Oregon11
Pennsylvania102
Rhode Island14
South Carolina35
South Dakota10
Tennessee37
Texas109
Utah6
Virginia51
Vermont10
Washington26
Wisconsin42
West Virginia10
Wyoming4
International6
Total1,995
20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
SubordinateJuliette Fowler Homes Inc1234 Abrams Rd, Dallas, TX 75214-4850TX1951-05$12,753,715
SubordinateNational Benevolent Association Of The Christian Church, Group Return733 Union Blvd Ste 300, St Louis, MO 63108-1037MO1951-05$8,409,361
SubordinateGeneral Assembly Of The Christian Church Disciples Of Christ Inc, Nba Olsen West Apartments883 Olsen Rd, Sedalia, MO 65301-2155MO1951-05$621,847
SubordinateMarilla Jackson Living Center, Jackson-Peoples Sr Living Center3901 Lesley Ave Apt 126, Indianapolis, IN 46226-4800IN1951-07$241,968
SubordinateSpencer Community Of Hope Inc, Senior Living Center3126 S Blvd Box 342, Edmond, OK 73013-5308OK1951-05$139,223
SubordinateNba Mountain Falls Apartments Ii1999 Broadway Ste 1000, Denver, CO 80202-5704CO1951-05$136,063
CentralGeneral Assembly Of The Christian Church Disciples Of Christ Inc, Member Churches Agencies & Instit1099 N Meridian St Ste 700, Indianapolis, IN 46204-1036IN1951-05$0
SubordinateWoodhaven Learning Center1405 Hathman Pl, Columbia, MO 65201-5552MO1959-06$11,115,459
SubordinateCleveland Christian Home Inc, Cleveland Christian Home1400 W 25th St Fl 2, Cleveland, OH 44113-3151OH1951-07$7,385,544
SubordinateJuliette Fowler Homes Foundation1234 Abrams Rd, Dallas, TX 75214-4850TX1951-05$5,202,601
SubordinateResidential Care Services, Hasina House Others2400 Ardmore Blvd Ste 601, Pittsburgh, PA 15221-5232PA1951-05$5,101,809
SubordinateGeneral Assembly Of The Christian Church Disciples Of Christ Inc, Southern Christian Services860 E River Pl Ste 104, Jackson, MS 39202-3442MS1951-05$4,309,730
SubordinateNba Pines Terra And Pines Manor149 Weldon Pkwy, Maryland Hts, MO 63043-3103MO1951-05$2,709,940
SubordinateGeneral Assembly Of The Christian Church Disciples Of Christ Inc, Fowler Christian Apts Inc105 Juliette Fowler St, Dallas, TX 75214-4876TX1951-05$2,385,835
SubordinateHollybrook Homes Inc, Hollybrook Homes104 King St, Jacksonville, FL 32204-2426FL1969-08$1,683,144
SubordinateChristmount Christian Assembly Inc222 Fern Way, Black Mtn, NC 28711-9771NC1951-05$1,602,589
SubordinateFlorida Christian Apt Inc1115 Edgewood Ave S, Jacksonville, FL 32205-5381FL1951-07$1,561,063
SubordinateChristian Church Homes Of Oregon Inc, Olive Plaza1133 Olive St, Eugene, OR 97401-3524OR1951-05$1,418,823
SubordinateChristian Manor Inc325 Executive Center Dr, West Palm Beach, FL 33401-4839FL1951-05$1,333,540
SubordinateChristian Board Of Publication483 E Lockwood Ave Ste 100, Saint Louis, MO 63119-3169MO1951-07$1,250,776
Number of affiliated organizations
Alaska1
Alabama55
Arkansas59
Arizona30
California181
Colorado49
Connecticut3
District of Columbia5
Delaware2
Florida108
Georgia72
Hawaii3
Iowa150
Idaho20
Illinois169
Indiana219
Kansas139
Kentucky221
Louisiana23
Massachusetts5
Maryland34
Maine1
Michigan41
Minnesota9
Missouri389
Mississippi36
Montana16
North Carolina165
Nebraska54
New Jersey11
New Mexico17
Nevada6
New York56
Ohio193
Oklahoma188
Oregon48
Pennsylvania67
South Carolina30
South Dakota2
Tennessee64
Texas413
Utah5
Virginia177
Washington68
Wisconsin3
West Virginia41
Wyoming5
Total3,653

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