philanthropy.org | 990 Resource | FAQ Verify yourself
Sign in

The First Apartments INC

Not tax-deductible

Topeka, KS501(c)(4)Since 1965 EIN 48-0767534Revenue $703K in FY2025Latest return filed May 4, 2026

On file with the IRSthefirstapartments.orgTopeka, KSTax-exempt since Jul 1965

Claim this org

(tell your story, add context, and more) Claim it free, then get the verified mark for $500 a year.

How does your 990 look to donors? Take the 10-Question Audit

Provide affordable quality housing that enables seniors to live independently as a part of a safe home like community.

501(c)(4) social-welfare organization; gifts are not tax-deductible as charitable contributions.
71¢ of each $1 spent went to programs.
$63K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
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
No
Donations are not tax-deductible
Worth a look: the IRS does not list 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 $22K a year · 3% of revenue · last 6 filings
Fine: a surplus in 4 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
Pay to officers and key staff
$63K
to officers and key staff · 9% of spending
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 4.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$64K
12% of total assets
Looks good: liabilities are 12% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$703K
+7% vs prior year
Spent
$715K
To programs
71%
Net assets
$452K
By yearFY2020–FY2025
Revenue
$703K
FY2025▲ +7%
Tap a bar for its year
Revenue by fiscal year
FY2020$652K
FY2021$637K
FY2022$645K
FY2023$669K
FY2024$657K
FY2025$703K
Expenses
$715K
FY2025▲ +8%
Tap a bar for its year
Expenses by fiscal year
FY2020$585K
FY2021$597K
FY2022$609K
FY2023$663K
FY2024$664K
FY2025$715K
Net assets
$452K
FY2025▼ -3%
Tap a bar for its year
Net assets by fiscal year
FY2020$389K
FY2021$429K
FY2022$465K
FY2023$471K
FY2024$464K
FY2025$452K

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 1965.

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% · $510K Management & general 29% · $205K

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

Something off? Claim to add context

Who runs it and what they're paid

9 people listed on the 990; $63K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Amy Crow
Adminitrative Director
$63,035Pt VII · Sec A
Dick Wentzel
1st Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Mike Williams
2nd Vice President
$0Pt VII · Sec A
Steve McCoy
President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Amy Crow$63,035$60,422$59,575$60,047$56,817$55,981

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.

See The First Apartments INC 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

Builds affordable housing so seniors can live independently in safe, community-focused homes.

Questions for The First Apartments INC

Tap to ask. The First Apartments INC sees how many people are interested.

Your first name shows with your question. The First Apartments INC answers here, for everyone.

1 program · $510K · in their own filed words · FY2024
01

Provide affordable quality housing that enables seniors to live independently as a part of a safe home like community.

$510Kprogram expense

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$703K
Ln 12
Fees for servicesLn 2g$698K
Investment incomeLn 3$3K
Other incomeLn 4–11$2K
Money outPt IX
$715K
Ln 25
Programscol B$510K
Managementcol C$205K
Owns and owesPt X
$452K
net assets · Ln 32
Cash and savingsLn 1–2$258K
Total assetsLn 16$516K
LiabilitiesLn 26$64K
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$698K
Investment incomeLn 3$3K
Other incomeLn 4–11$2K
Total revenueLn 12$703K
Assets in detailPt X, end of year
CashLn 1$8K
SavingsLn 2$250K
Cash and savings togetherLn 1–2$258K
Prepaid expenses and deferred chargesLn 9$20K
Land, buildings, equipmentLn 10c$238K
Total assetsLn 16$516K
LiabilitiesLn 26$64K
Net assetsLn 32$452K
OperationsPt I, VI
EmployeesI 511
VolunteersI 60
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
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$326K$258K
Land, buildings, equipmentLn 10c$190K$238K
Total assetsLn 16$531K$516K
LiabilitiesLn 26$67K$64K
Net assetsLn 32$464K$452K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$64K$64K
Other salaries and wagesLn 7$137K$58K$78K
Payroll taxesLn 10$16K$5K$11K
Legal feesLn 11b$2K$2K
Accounting feesLn 11c$19K$19K
Advertising and promotionLn 12$481$481
Office expensesLn 13$22K$22K
OccupancyLn 16$168K$168K
Depreciation, depletion and amortizationLn 22$27K$27K
InsuranceLn 23$49K$49K
Other expenses (24a–d)Ln 24$212K$203K$9K
Total functional expensesLn 25$715K$510K$205K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS May 4, 2026 $703K$715K−$12K$452K 990 PDF
FY2024Filed with the IRS May 15, 2025 $657K$664K−$7K$464K 990 PDF
FY2023Filed with the IRS Mar 18, 2024 $669K$663K$6K$471K 990 PDF
FY2022Filed with the IRS Feb 24, 2023 $645K$609K$36K$465K 990 PDF
FY2021Filed with the IRS Feb 15, 2022 $637K$597K$40K$429K 990 PDF
FY2020Filed with the IRS Feb 2, 2021 $652K$585K$67K$389K 990 PDF

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 $702,978 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $651,594$697,733
I-10 Investment incomePrior year $3,007$2,790
I-11 Other revenuePrior year $2,646$2,455
I-12 Total revenuePrior year $657,247$702,978
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 $218,998$215,939
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $445,127$499,532
I-18 Total expensesPrior year $664,125$715,471
I-19 Revenue less expensesPrior year −$6,878−$12,493
Part VI · Governance 8 of 8 board members independent, 3 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-12a Written conflict of interest policyNo
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-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $702,978 across 5 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $697,733$697,733
VIII-3 Investment incomeExcluded from tax $2,790$2,790
VIII-6 Net rental income or lossUnrelated business $2,400$2,400
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $55$55
VIII-12 Total revenueRelated to mission $697,788 · Unrelated business $2,400 · Excluded from tax $2,790$702,978
Part IX · Statement of functional expenses $715,471 across 11 lines filed
IX-5 Pay of current officers, directors and key staffManagement $63,533$63,533
IX-7 Other salaries and wagesPrograms $58,473 · Management $78,251$136,724
IX-10 Payroll taxesPrograms $4,579 · Management $11,103$15,682
IX-11b Legal feesManagement $1,967$1,967
IX-11c Accounting feesManagement $18,581$18,581
IX-12 Advertising and promotionManagement $481$481
IX-13 Office expensesManagement $22,224$22,224
IX-16 OccupancyPrograms $168,402$168,402
IX-22 Depreciation, depletion and amortizationPrograms $26,865$26,865
IX-23 InsurancePrograms $49,200$49,200
IX-24 Other expenses (24a–d)Programs $202,821 · Management $8,991$211,812
IX-25 Total functional expensesPrograms $510,340 · Management $205,131 · Fundraising $0$715,471
Part X · Balance sheet $515,507 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $14,883$7,862
X-2 Savings and temporary cash investmentsStart of year $311,185$249,951
X-9 Prepaid expenses and deferred chargesStart of year $15,220$19,547
X-10c Land, buildings and equipment, netStart of year $189,783$238,147
X-16 Total assetsStart of year $531,071$515,507
X-17 Accounts payable and accrued expensesStart of year $21,796$16,365
X-25 Other liabilitiesStart of year $44,861$47,221
X-26 Total liabilitiesStart of year $66,657$63,586
X-27 Net assets without donor restrictionsStart of year $464,414$451,921
X-32 Total net assets or fund balancesStart of year $464,414$451,921
X-33 Total liabilities and net assetsStart of year $531,071$515,507
Part XI · Reconciliation of net assets $451,921 net assets at year end
XI-1 Total revenue$702,978
XI-2 Total expenses$715,471
XI-3 Revenue less expenses−$12,493
XI-4 Net assets at start of year$464,414
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$451,921

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

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.