Lots in Common: FY2024 Nonprofit Profile & Form 990 (EIN 20-1247666)

Revenue by fiscal year
FY2024	−$119K
FY2025	$0

Net assets by fiscal year
FY2024	$5K
FY2025	$5K

Is it real?

Yes. Revoked Sep 2013, reinstated. IRS ruling Sep 2022, per the IRS master file. Latest filing on record: FY2025. IRS ruling in Sep 2022.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

6 people listed on the 990.

Part VII, Section A · reportable compensation

Austin Kozlowski

President

$0Pt VII · Sec A

Andrew Rasmussen

Vice President

$0Pt VII · Sec A

Lana Wong

Treasurer

$0Pt VII · Sec A

Rek Kwawer

Director

$0Pt VII · Sec A

Kevin Casto

Director

$0Pt VII · Sec A

Roger Daniel Miller

General Manager and Secretary

$0Pt VII · Sec A

See Lots in Common executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

Family or business ties among officersPt VI · Ln 2No
Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Acquires property, collects income, and sends it to housing and student cooperation beneficiaries.

Questions for Lots in Common

Tap to ask. Lots in Common sees how many people are interested.

Your first name shows with your question. Lots in Common answers here, for everyone.

1 program · in their own filed words · FY2023

01

Held titles and managed properties leased to cooperatives housing students and YOUTH.LOTS in common ceased operations during the year ended april 30, 2024. During the year ending april 30, 2025 nasco directed managememnt to dissolve lots in common. Management expects lots in common to be dissolved by april 30, 2025.

Form 990 Part III, line 4, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 20-1247666) · Dispute this line

Pt IX · Ln 25 · col B

By the numbers

The FY2024 990, line by line.

Download 990

from philanthropy.org

1The main four

Money inPt VIII

−$119K

Ln 12

Fees for servicesLn 2g$16K

Money outPt IX

$67K

Ln 25

Owns and owesPt X

$5K

net assets · Ln 32

Cash and savingsLn 1–2$5K

Total assetsLn 16$5K

LiabilitiesLn 26$0

PeoplePt VI, VII

6

listed · VII A

PaidVII A0

Voting boardVI 1a5

IndependentVI 1b5

2In more detail

Revenue in detailPt VIII

Fees for servicesLn 2g$16K

Gains on assetsLn 7−$135K

Total revenueLn 12−$119K

Assets in detailPt X, end of year

CashLn 1$5K

Cash and savings togetherLn 1–2$5K

Total assetsLn 16$5K

LiabilitiesLn 26$0

Net assetsLn 32$5K

OperationsPt I, VI

EmployeesI 50

VolunteersI 66

Fiscal year endsHeaderApril

Conflict-of-interest policyVI 12aNo

Whistleblower policyVI 13No

Records policyVI 14No

3Year over year

Balance sheet, start vs end of yearPt X · col A, B

Line	Start FY24	End FY24
Cash and savingsLn 1–2	$0	$5K
Land, buildings, equipmentLn 10c	$991K	$0
Total assetsLn 16	$1.0M	$5K
LiabilitiesLn 26	$810K	$0
Net assetsLn 32	$191K	$5K

4Every line

Statement of functional expensesPt IX · every line

Line	Total	Programs	Management	Fundraising
Management feesLn 11a	$8K
Legal feesLn 11b	$267
Accounting feesLn 11c	$8K
OccupancyLn 16	$1K
InterestLn 20	$37K
InsuranceLn 23	$12K
Total functional expensesLn 25	$67K

Filing history

Year	Money in	Money out	In minus out	Net assets	Download
FY2025 LatestFiled with the IRS Mar 9, 2026	$0			$5K	990 PDF
FY2024 ViewingFiled with the IRS Mar 12, 2025	−$119K	$67K	−$186K	$5K	990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations

See the full FY2024 990

Part I · Summary −$118,862 revenue, 12 lines filed

I-8 Contributions and grantsPrior year $0$0

I-9 Program service revenuePrior year $100,775$16,331

I-10 Investment incomePrior year $0−$135,193

I-11 Other revenuePrior year $0$0

I-12 Total revenuePrior year $100,775−$118,862

I-13 Grants and similar amounts paidPrior year $0$0

I-14 Benefits paid to membersPrior year $0$0

I-15 Salaries and benefitsPrior year $0$0

I-16a Professional fundraising feesPrior year $0$0

I-17 Other expensesPrior year $233,423$66,850

I-18 Total expensesPrior year $233,423$66,850

I-19 Revenue less expensesPrior year −$132,648−$185,712

Part VI · Governance 5 of 5 board members independent, 4 to look at

VI-1a Voting members of the governing body5

VI-1b Independent voting members5

VI-12a Written conflict of interest policyNo

VI-13 Written whistleblower policyNo

VI-14 Document retention and destruction policyNo

VI-15a Process for setting top official's payNo

VI-2 Family or business relationship among officers or directorsNo

Part VIII · Statement of revenue −$118,862 across 3 lines filed

VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $16,331$16,331

VIII-7 Net gain or loss on sales of assetsExcluded from tax −$135,193−$135,193

VIII-12 Total revenueRelated to mission $16,331 · Unrelated business $0 · Excluded from tax −$135,193−$118,862

Part IX · Statement of functional expenses $66,850 across 6 lines filed

IX-11a Management fees$7,805

IX-11b Legal fees$267

IX-11c Accounting fees$8,387

IX-16 Occupancy$1,434

IX-20 Interest$37,335

IX-23 Insurance$11,622

IX-25 Total functional expenses$66,850

Part X · Balance sheet $5,486 assets, 12 lines filed

X-1 Cash, non-interest-bearingStart of year $0$5,486

X-4 Accounts receivableStart of year $3,148$0

X-9 Prepaid expenses and deferred chargesStart of year $6,745$0

X-10c Land, buildings and equipment, netStart of year $991,048$0

X-16 Total assetsStart of year $1,000,941$5,486

X-17 Accounts payable and accrued expensesStart of year $21,983$0

X-19 Deferred revenueStart of year $7,506$0

X-23 Secured mortgages and notes payableStart of year $780,254$0

X-26 Total liabilitiesStart of year $809,743$0

X-27 Net assets without donor restrictionsStart of year $191,198$5,486

X-32 Total net assets or fund balancesStart of year $191,198$5,486

X-33 Total liabilities and net assetsStart of year $1,000,941$5,486

Part XI · Reconciliation of net assets $5,486 net assets at year end

XI-1 Total revenue−$118,862

XI-2 Total expenses$66,850

XI-3 Revenue less expenses−$185,712

XI-4 Net assets at start of year$191,198

XI-9 Other changes in net assets$0

XI-10 Net assets at end of year$5,486

Form 990 e-file FY2024 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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Lots in Common FY2024 filing

Before you give

Is it real?

Who runs it and what they're paid

Questions the 990 asks

Programs and updates

Questions for Lots in Common

By the numbers

Filing history

Schedules filed Part IV