Housing Management Services INC

Tax-deductible

Pittsburgh, PA501(c)(3)Since 1992HousingEIN 25-1693483Revenue $925K in FY2025

On file with the IRS3898 Old William Penn Hwy, 15235-4733 · Pittsburgh, PATax-exempt since Mar 1995Supporting organization — 509(a)(3)

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Provided Management, financial consulting, and tenant supportive Services to non-profit facilities who exist to provide Housing and related Services to low income elderly and physically challenged.

501(c)(3) charity; gifts are tax-deductible.
91¢ of each $1 spent went to programs.
Run by 7 volunteers and 54 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $48K a year · 6% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
91%
of spending
Looks good: 91% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$171K
to officers and key staff · 20% of spending
Top officer’s pay higher than 96% of similar orgs
Fine: pay to officers and key staff is 20% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
10 mo
of spending, in cash
Looks good: 10.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$13K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$925K
+1% vs prior year
Spent
$866K
To programs
91%
Net assets
$1.0M
By yearFY2020–FY2025
Revenue
$925K
FY2025▲ +1%
Tap a bar for its year
Revenue by fiscal year
FY2020$657K
FY2021$698K
FY2022$832K
FY2023$851K
FY2024$915K
FY2025$925K
Expenses
$866K
FY2025-0.4%
Tap a bar for its year
Expenses by fiscal year
FY2020$582K
FY2021$699K
FY2022$722K
FY2023$853K
FY2024$870K
FY2025$866K
Net assets
$1.0M
FY2025▲ +6%
Tap a bar for its year
Net assets by fiscal year
FY2020$808K
FY2021$807K
FY2022$917K
FY2023$915K
FY2024$959K
FY2025$1.0M

From the FY2025 Form 990 · figures checked against the IRS filing · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 1995.

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

Where the money goes

91 cents of each dollar spent went to programs.

Program services 91% · $787K Management & general 9% · $79K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

8 people listed on the 990; $171K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$170,815Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Daniel K Barbusio’s $171K as Executive Director is at the 96th percentile of top reported officer pay among 851 $100K–1M housing nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Daniel K Barbusio$170,815$163,360$151,153$144,650$125,636$120,938

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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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

Helps housing nonprofits manage finances and support residents.

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Provided by the organization

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1 program · $787K · in their own filed words · FY2025
01

Provided management, financial consulting, and tenant supportive services to non-profit facilities who exist to provide housing and related services to low income elderly and physically challenged.

$787Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking
Grants paid · 6 grants · $2.0M · 2020–2025
Christian Housing INCPA · FY2025$361,284
Christian Housing INCPA · FY2024$402,221
Christian Housing INCPA · FY2023$386,415
Christian Housing INCPA · FY2022$318,025
Christian Housing INCPA · FY2021$326,570
Christian Housing INCPA · FY2020$217,152

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$925K
Ln 12
Fees for servicesLn 2g$912K
Investment incomeLn 3$13K
Money outPt IX
$866K
Ln 25
Programscol B$787K
Managementcol C$79K
Owns and owesPt X
$1.0M
net assets · Ln 32
Cash and savingsLn 1–2$753K
Total assetsLn 16$1.0M
LiabilitiesLn 26$13K
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$912K
Investment incomeLn 3$13K
Total revenueLn 12$925K
Assets in detailPt X, end of year
CashLn 1$299K
SavingsLn 2$454K
Cash and savings togetherLn 1–2$753K
Land, buildings, equipmentLn 10c$11K
Other assetsLn 15$2K
Total assetsLn 16$1.0M
LiabilitiesLn 26$13K
Net assetsLn 32$1.0M
OperationsPt I, VI
EmployeesI 554
VolunteersI 67
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$776K$753K
Land, buildings, equipmentLn 10c$22K$11K
Total assetsLn 16$991K$1.0M
LiabilitiesLn 26$31K$13K
Net assetsLn 32$959K$1.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$361K$361K
Pay of current officers, directors and key staffLn 5$191K$128K$63K
Other salaries and wagesLn 7$166K$166K
Other employee benefitsLn 9$23K$23K
Payroll taxesLn 10$27K$22K$4K
Legal feesLn 11b$125$125
Accounting feesLn 11c$2K$2K
Office expensesLn 13$37K$25K$12K
OccupancyLn 16$21K$21K
TravelLn 17$2K$2K
Conferences, conventions and meetingsLn 19$11K$11K
Depreciation, depletion and amortizationLn 22$6K$6K
InsuranceLn 23$21K$21K
Other expenses (24a–d)Ln 24$523$523
Total functional expensesLn 25$866K$787K$79K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $925K$866K$59K$1.0M 990 PDF
FY2024 $915K$870K$45K$959K 990 PDF
FY2023 $851K$853K−$3K$915K 990 PDF
FY2022 $832K$722K$110K$917K 990 PDF
FY2021 $698K$699K−$976$807K 990 PDF
FY2020 $657K$582K$75K$808K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $924,870 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $863,337$912,175
I-10 Investment incomePrior year $9,216$12,695
I-11 Other revenuePrior year $42,065$0
I-12 Total revenuePrior year $914,618$924,870
I-13 Grants and similar amounts paidPrior year $402,221$361,284
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $392,967$405,780
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $74,863$99,104
I-18 Total expensesPrior year $870,051$866,168
I-19 Revenue less expensesPrior year $44,567$58,702
Part VI · Governance 7 of 7 board members independent, 2 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $924,870 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $912,175$912,175
VIII-3 Investment incomeExcluded from tax $12,695$12,695
VIII-12 Total revenueRelated to mission $912,175 · Unrelated business $0 · Excluded from tax $12,695$924,870
Part IX · Statement of functional expenses $866,168 across 14 lines filed
IX-1 Grants to domestic organizationsPrograms $361,284$361,284
IX-5 Pay of current officers, directors and key staffPrograms $127,673 · Management $62,884$190,557
IX-7 Other salaries and wagesPrograms $165,653$165,653
IX-9 Other employee benefitsPrograms $22,961$22,961
IX-10 Payroll taxesPrograms $22,297 · Management $4,312$26,609
IX-11b Legal feesPrograms $125$125
IX-11c Accounting feesPrograms $2,000$2,000
IX-13 Office expensesPrograms $24,670 · Management $12,032$36,702
IX-16 OccupancyPrograms $20,909$20,909
IX-17 TravelPrograms $1,530$1,530
IX-19 Conferences, conventions and meetingsPrograms $10,503$10,503
IX-22 Depreciation, depletion and amortizationPrograms $6,168$6,168
IX-23 InsurancePrograms $20,644$20,644
IX-24 Other expenses (24a–d)Programs $523$523
IX-25 Total functional expensesPrograms $786,940 · Management $79,228 · Fundraising $0$866,168
Part X · Balance sheet $1,031,233 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $309,362$298,664
X-2 Savings and temporary cash investmentsStart of year $466,266$453,961
X-4 Accounts receivableStart of year $182,737$264,204
X-9 Prepaid expenses and deferred chargesStart of year $8,314$1,755
X-10c Land, buildings and equipment, netStart of year $22,389$10,949
X-15 Other assetsStart of year $1,700$1,700
X-16 Total assetsStart of year $990,768$1,031,233
X-17 Accounts payable and accrued expensesStart of year $25,259$13,128
X-26 Total liabilitiesStart of year $31,365$13,128
X-27 Net assets without donor restrictionsStart of year $959,403$1,018,105
X-32 Total net assets or fund balancesStart of year $959,403$1,018,105
X-33 Total liabilities and net assetsStart of year $990,768$1,031,233
Part XI · Reconciliation of net assets $1,018,105 net assets at year end
XI-1 Total revenue$924,870
XI-2 Total expenses$866,168
XI-3 Revenue less expenses$58,702
XI-4 Net assets at start of year$959,403
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,018,105

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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