The main purpose of our organization is to provide and maintain barrier- free living environments for low-income, physically handicapped adults. Our 24 unit rental housing facility, known as Kirwan Apartments, is located in waukegan, il.

501(c)(3) charity; gifts are tax-deductible.
93¢ of each $1 spent went to programs.
Run by 3 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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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
0 of 3
filings with a surplus
Average deficit $158K a year · 65% of revenue · last 3 filings
Concern: a surplus in 0 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
93%
of spending
Looks good: 93% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
<1 mo
of spending, in cash
Concern: 0.3 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$8.3M
106% of total assets
Concern: liabilities are 106% of assets; over 80%.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$303K
+10% vs prior year
Spent
$491K
To programs
93%
Net assets
−$475K
By yearFY2023–FY2025
Revenue
$303K
FY2025▲ +10%
Tap a bar for its year
Revenue by fiscal year
FY2023$158K
FY2024$274K
FY2025$303K
Expenses
$491K
FY2025▲ +0.8%
Tap a bar for its year
Expenses by fiscal year
FY2023$233K
FY2024$487K
FY2025$491K
Net assets
−$475K
FY2025▼ -66%
Tap a bar for its year
Net assets by fiscal year
FY2023−$74K
FY2024−$287K
FY2025−$475K

From the FY2025 Form 990 · see the original

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Is it real?

Yes. Exemption reinstated (2021-05-15). Per the IRS revocation list. Latest filing on record: FY2025. IRS ruling in Oct 2021.

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

Where the money goes

93 cents of each dollar spent went to programs.

Program services 93% · $455K Management & general 7% · $36K

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

3 people listed on the 990.

Part VII, Section A · reportable compensation
President
$0Pt VII · Sec A
VP/Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
See Kirwan Apartments 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 15aYes

Programs and updates

Provides accessible housing for low-income adults with physical disabilities.

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Provided by the organization

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1 program · $455K · in their own filed words · FY2025
01

Provide and maintain housing for low-income, physically impaired adults in a wheelchair-accessible environment.

$455Kprogram expense

Funders

Who pays for it.

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

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$303K
Ln 12
Gifts and grantsLn 1h$191K
Fees for servicesLn 2g$89K
Other incomeLn 4–11$18K
Money outPt IX
$491K
Ln 25
Programscol B$455K
Managementcol C$36K
Owns and owesPt X
−$475K
net assets · Ln 32
Cash and savingsLn 1–2$12K
Total assetsLn 16$7.8M
LiabilitiesLn 26$8.3M
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$191K
Government grantsLn 1e$191K
Fees for servicesLn 2g$89K
Investment incomeLn 3$5K
Other incomeLn 4–11$18K
Total revenueLn 12$303K
Assets in detailPt X, end of year
CashLn 1$12K
Cash and savings togetherLn 1–2$12K
Land, buildings, equipmentLn 10c$7.6M
Other assetsLn 15$153K
Total assetsLn 16$7.8M
LiabilitiesLn 26$8.3M
Net assetsLn 32−$475K
OperationsPt I, VI
EmployeesI 50
VolunteersI 63
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
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$12K
Land, buildings, equipmentLn 10c$7.8M$7.6M
Total assetsLn 16$8.0M$7.8M
LiabilitiesLn 26$8.3M$8.3M
Net assetsLn 32−$287K−$475K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$93K$93K
Payroll taxesLn 10$8K$8K
Legal feesLn 11b$3K$3K
Accounting feesLn 11c$13K$13K
Office expensesLn 13$16K$16K
OccupancyLn 16$36K$36K
Depreciation, depletion and amortizationLn 22$211K$211K
Other expenses (24a–d)Ln 24$93K$73K$21K
All other expensesLn 24e$19K$19K
Total functional expensesLn 25$491K$455K$36K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $303K$491K−$188K−$475K 990 PDF
FY2024 $274K$487K−$213K−$287K 990 PDF
FY2023 $158K$233K−$74K−$74K 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 $302,791 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $168,615$190,950
I-9 Program service revenuePrior year $83,207$88,780
I-10 Investment incomePrior year $3,262$5,061
I-11 Other revenuePrior year $19,294$18,000
I-12 Total revenuePrior year $274,378$302,791
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $102,545$100,665
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $384,464$390,482
I-18 Total expensesPrior year $487,009$491,147
I-19 Revenue less expensesPrior year −$212,631−$188,356
Part VI · Governance 3 of 3 board members independent, no flags
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $302,791 across 6 lines filed
VIII-1e Government grants$190,950
VIII-1h Total contributions, gifts and grants$190,950
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $88,780$88,780
VIII-3 Investment incomeExcluded from tax $5,061$5,061
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $18,000$18,000
VIII-12 Total revenueRelated to mission $106,780 · Excluded from tax $5,061$302,791
Part IX · Statement of functional expenses $491,147 across 9 lines filed
IX-7 Other salaries and wagesPrograms $93,042$93,042
IX-10 Payroll taxesPrograms $7,623$7,623
IX-11b Legal feesManagement $2,772$2,772
IX-11c Accounting feesManagement $12,517$12,517
IX-13 Office expensesPrograms $16,058$16,058
IX-16 OccupancyPrograms $35,859$35,859
IX-22 Depreciation, depletion and amortizationPrograms $211,123$211,123
IX-24 Other expenses (24a–d)Programs $72,567 · Management $20,687$93,254
IX-24e All other expensesPrograms $18,899$18,899
IX-25 Total functional expensesPrograms $455,171 · Management $35,976 · Fundraising $0$491,147
Part X · Balance sheet $7,792,935 assets, 12 lines filed
X-1 Cash, non-interest-bearing$11,766
X-4 Accounts receivableStart of year $1,745$5,396
X-9 Prepaid expenses and deferred charges$3,967
X-10c Land, buildings and equipment, netStart of year $7,825,033$7,619,036
X-15 Other assetsStart of year $141,320$152,770
X-16 Total assetsStart of year $7,968,098$7,792,935
X-17 Accounts payable and accrued expensesStart of year $227,828$266,077
X-25 Other liabilitiesStart of year $23,901$22,511
X-26 Total liabilitiesStart of year $8,254,819$8,268,012
X-27 Net assets without donor restrictionsStart of year −$286,721−$475,077
X-32 Total net assets or fund balancesStart of year −$286,721−$475,077
X-33 Total liabilities and net assetsStart of year $7,968,098$7,792,935
Part XI · Reconciliation of net assets −$475,077 net assets at year end
XI-1 Total revenue$302,791
XI-2 Total expenses$491,147
XI-3 Revenue less expenses−$188,356
XI-4 Net assets at start of year−$286,721
XI-10 Net assets at end of year−$475,077

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

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