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Spruce Manor INC

Tax-deductible

Huntington, WV501(c)(3)Since 2010Human Services EIN 27-4510191Revenue $60K in FY2025

On file with the IRS5600 Rte 60 East, 25705-0000 · Huntington, WVTax-exempt since Sep 2014Publicly supported charity — 170(b)(1)(A)(vi)

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To provide low-income housing for mentally ill and/or disabled individuals

501(c)(3) charity; gifts are tax-deductible.
71¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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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
2 of 6
filings with a surplus
Average surplus $2K a year · 3% of revenue · last 6 filings
Worth a look: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
71%
of spending
Fine: 71% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Cash reserves
2 mo
of spending, in cash
Fine: 2.0 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$15K
3% of total assets
Looks good: liabilities are 3% 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
$60K
+17% vs prior year
Spent
$66K
To programs
71%
Net assets
$547K
By yearFY2020–FY2025
Revenue
$60K
FY2025▲ +17%
Tap a bar for its year
Revenue by fiscal year
FY2020$41K
FY2021$95K
FY2022$56K
FY2023$62K
FY2024$51K
FY2025$60K
Expenses
$66K
FY2025▲ +3%
Tap a bar for its year
Expenses by fiscal year
FY2020$54K
FY2021$55K
FY2022$63K
FY2023$53K
FY2024$64K
FY2025$66K
Net assets
$547K
FY2025▼ -1%
Tap a bar for its year
Net assets by fiscal year
FY2020$524K
FY2021$563K
FY2022$556K
FY2023$565K
FY2024$553K
FY2025$547K

From the FY2025 Form 990 (year ending June 2025) · see the original

990 PDF Claim

Is it real?

Yes. Exemption reinstated (2013-11-15). Per the IRS revocation list. Latest filing on record: FY2025. IRS ruling in Sep 2014.

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

Where the money goes

71 cents of each dollar spent went to programs.

Program services 71% · $47K Management & general 29% · $19K

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

7 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$0Pt VII · Sec A
Frank Markun
Vice-Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Craig Zappin
Secretary
$0Pt VII · Sec A
See Spruce Manor INC executive salaries →

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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

Provides affordable housing for individuals with mental illness or disabilities.

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Provided by the organization

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1 program · $47K · in their own filed words · FY2024
01

The corporation owns and operates a six unit rental complex in huntington, west virginia. The units are available to low-income disabled individuals. All expenses are attributed to the facility.

$47Kprogram expense

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$60K
Ln 12
Gifts and grantsLn 1h$44K
Fees for servicesLn 2g$16K
Investment incomeLn 3$57
Money outPt IX
$66K
Ln 25
Programscol B$47K
Managementcol C$19K
Owns and owesPt X
$547K
net assets · Ln 32
Cash and savingsLn 1–2$11K
Total assetsLn 16$562K
LiabilitiesLn 26$15K
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$44K
Government grantsLn 1e$44K
Fees for servicesLn 2g$16K
Investment incomeLn 3$57
Total revenueLn 12$60K
Assets in detailPt X, end of year
CashLn 1$11K
Cash and savings togetherLn 1–2$11K
Land, buildings, equipmentLn 10c$458K
Other assetsLn 15$92K
Total assetsLn 16$562K
LiabilitiesLn 26$15K
Net assetsLn 32$547K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderJune
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
LineStart FY25End FY25
Cash and savingsLn 1–2$7K$11K
Land, buildings, equipmentLn 10c$472K$458K
Total assetsLn 16$562K$562K
LiabilitiesLn 26$10K$15K
Net assetsLn 32$553K$547K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$8K$3K$5K
Payroll taxesLn 10$716$297$419
Management feesLn 11a$3K$3K
Accounting feesLn 11c$5K$5K
Office expensesLn 13$5K$5K
OccupancyLn 16$29K$29K
TravelLn 17$312$312
Conferences, conventions and meetingsLn 19$175$175
Depreciation, depletion and amortizationLn 22$14K$14K
Other expenses (24a–d)Ln 24$282$282
Total functional expensesLn 25$66K$47K$19K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $60K$66K−$6K$547K 990 PDF
FY2024 $51K$64K−$12K$553K 990 PDF
FY2023 $62K$53K$8K$565K 990 PDF
FY2022 $56K$63K−$7K$556K 990 PDF
FY2021 $95K$55K$40K$563K 990 PDF
FY2020 $41K$54K−$13K$524K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $60,234 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $36,493$44,153
I-9 Program service revenuePrior year $14,859$16,024
I-10 Investment incomePrior year $55$57
I-11 Other revenue$0
I-12 Total revenuePrior year $51,407$60,234
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $8,369$8,638
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $55,309$57,139
I-18 Total expensesPrior year $63,678$65,777
I-19 Revenue less expensesPrior year −$12,271−$5,543
Part VI · Governance 7 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
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 $60,234 across 5 lines filed
VIII-1e Government grants$44,153
VIII-1h Total contributions, gifts and grants$44,153
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $16,024$16,024
VIII-3 Investment incomeExcluded from tax $57$57
VIII-12 Total revenueRelated to mission $16,024 · Excluded from tax $57$60,234
Part IX · Statement of functional expenses $65,777 across 10 lines filed
IX-7 Other salaries and wagesPrograms $3,289 · Management $4,633$7,922
IX-10 Payroll taxesPrograms $297 · Management $419$716
IX-11a Management feesManagement $3,270$3,270
IX-11c Accounting feesManagement $5,195$5,195
IX-13 Office expensesManagement $5,226$5,226
IX-16 OccupancyPrograms $28,553$28,553
IX-17 TravelManagement $312$312
IX-19 Conferences, conventions and meetingsManagement $175$175
IX-22 Depreciation, depletion and amortizationPrograms $14,126$14,126
IX-24 Other expenses (24a–d)Programs $282$282
IX-25 Total functional expensesPrograms $46,547 · Management $19,230 · Fundraising $0$65,777
Part X · Balance sheet $561,685 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $6,892$10,963
X-4 Accounts receivableStart of year $120$325
X-10c Land, buildings and equipment, netStart of year $472,110$457,984
X-15 Other assetsStart of year $82,911$92,413
X-16 Total assetsStart of year $562,033$561,685
X-17 Accounts payable and accrued expensesStart of year $5,267$10,056
X-19 Deferred revenue$19
X-25 Other liabilitiesStart of year $4,257$4,644
X-26 Total liabilitiesStart of year $9,524$14,719
X-27 Net assets without donor restrictionsStart of year −$80,761−$86,304
X-28 Net assets with donor restrictionsStart of year $633,270$633,270
X-32 Total net assets or fund balancesStart of year $552,509$546,966
X-33 Total liabilities and net assetsStart of year $562,033$561,685
Part XI · Reconciliation of net assets $546,966 net assets at year end
XI-1 Total revenue$60,234
XI-2 Total expenses$65,777
XI-3 Revenue less expenses−$5,543
XI-4 Net assets at start of year$552,509
XI-10 Net assets at end of year$546,966

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

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