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Kivel Manor INC FY2023 filing

Tax-deductible

Phoenix, AZ501(c)(3)Housing EIN 86-0207274Revenue $3.0M in FY2023Latest return filed Oct 6, 2025

On file with the IRSkivelcare.org3040 N 36th St, 85018-6999 · Phoenix, AZTax-exempt since Oct 1963Publicly supported — 509(a)(2)

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To provide housing and care for low-income elderly & disabled.

501(c)(3) charity; gifts are tax-deductible.
83¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2023 · 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
1 of 6
filings with a surplus
Average deficit $153K a year · 5% of revenue · last 6 filings
Concern: a surplus in 1 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
83%
of spending
Looks good: 83% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
<1 mo
of spending, in cash
Concern: 0.1 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$4.6M
59% of total assets
Fine: liabilities are 59% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
4
of 6 voting members
Looks good: 4 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.0M
-3% vs prior year
Spent
$3.4M
To programs
83%
Net assets
$3.3M
By yearFY2020–FY2025
Revenue
$3.0M
FY2023▼ -3%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.9M
FY2021$2.9M
FY2022$3.1M
FY2023$3.0M
FY2024$3.4M
FY2025$4.9M
Expenses
$3.4M
FY2023-0.4%
Tap a bar for its year
Expenses by fiscal year
FY2020$3.3M
FY2021$3.3M
FY2022$3.4M
FY2023$3.4M
FY2024$3.6M
FY2025$4.1M
Net assets
$3.3M
FY2023▼ -11%
Tap a bar for its year
Net assets by fiscal year
FY2020$4.4M
FY2021$4.0M
FY2022$3.7M
FY2023$3.3M
FY2024$3.0M
FY2025$3.9M

From the FY2023 Form 990 (year ending June 2023) · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 1963.

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

Where the money goes

83 cents of each dollar spent went to programs.

Program services 83% · $2.8M Management & general 17% · $592K

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

7 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Ira Shulman
President & CEO
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Sw Peterson
Vice President
$0Pt VII · Sec A
Mark Searle
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Kivel Manor 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 15aYes

Programs and updates

Offers housing and care for low-income elderly and disabled individuals.

Questions for Kivel Manor INC

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1 program · $2.8M · in their own filed words · FY2022
01

Ownership and oepration of a 257 unit apartment complex for the elderly & disabled.

$2.8Mprogram expense

Funders

Who pays for it.

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

Federal money

Single Audit · Federal Audit Clearinghouse · money spent from federal programs
Year ending Jun 2025 · $6.8M federal money spent
Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing ProjectsDepartment of Housing and Urban Development · ALN 14.155 · Direct$3.7M
Project-Based Rental Assistance (pbra)Department of Housing and Urban Development · ALN 14.195 · Direct$3.1M
Multifamily Housing Service CoordinatorsDepartment of Housing and Urban Development · ALN 14.191 · Direct$47K

The auditor reported no findings.

Year ending Jun 2024 · $6.1M federal money spent
Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing ProjectsDepartment of Housing and Urban Development · ALN 14.155 · Direct$3.7M
Project-Based Rental Assistance (pbra)Department of Housing and Urban Development · ALN 14.195 · Direct$2.3M
Multifamily Housing Service CoordinatorsDepartment of Housing and Urban Development · ALN 14.191 · Direct$74K

The auditor reported no findings.

Year ending Jun 2023 · $5.9M federal money spent
Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing ProjectsDepartment of Housing and Urban Development · ALN 14.155 · Direct$3.8M
Section 8 Housing Assistance Payments ProgramDepartment of Housing and Urban Development · ALN 14.195 · Direct$2.0M
Multifamily Housing Service CoordinatorsDepartment of Housing and Urban Development · ALN 14.191 · Direct$77K

The auditor reported no findings.

Year ending Jun 2022 · $5.9M federal money spent
Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing ProjectsDepartment of Housing and Urban Development · ALN 14.155 · Direct$3.9M
Section 8 Housing Assistance Payments ProgramDepartment of Housing and Urban Development · ALN 14.195 · Direct$2.0M
Multifamily Housing Service CoordinatorsDepartment of Housing and Urban Development · ALN 14.191 · Direct$26K

The auditor reported no findings.

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$3.0M
Ln 12
Gifts and grantsLn 1h$2.0M
Fees for servicesLn 2g$898K
Other incomeLn 4–11$84K
Money outPt IX
$3.4M
Ln 25
Programscol B$2.8M
Managementcol C$592K
Owns and owesPt X
$3.3M
net assets · Ln 32
Cash and savingsLn 1–2$17K
Total assetsLn 16$7.9M
LiabilitiesLn 26$4.6M
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a6
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.0M
Government grantsLn 1e$2.0M
Fees for servicesLn 2g$898K
Investment incomeLn 3$218
Other incomeLn 4–11$84K
Total revenueLn 12$3.0M
Assets in detailPt X, end of year
CashLn 1$17K
Cash and savings togetherLn 1–2$17K
Accounts receivableLn 4$8K
Prepaid expenses and deferred chargesLn 9$12K
Land, buildings, equipmentLn 10c$7.1M
Intangible assetsLn 14$157K
Other assetsLn 15$631K
Total assetsLn 16$7.9M
LiabilitiesLn 26$4.6M
Net assetsLn 32$3.3M
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderJune
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 FY23End FY23
Cash and savingsLn 1–2$118K$17K
Land, buildings, equipmentLn 10c$7.4M$7.1M
Total assetsLn 16$8.4M$7.9M
LiabilitiesLn 26$4.8M$4.6M
Net assetsLn 32$3.7M$3.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$781K$750K$31K
Other employee benefitsLn 9$109K$109K
Payroll taxesLn 10$84K$84K
Management feesLn 11a$122K$122K
Accounting feesLn 11c$13K$13K
Advertising and promotionLn 12$4K$4K
Office expensesLn 13$33K$33K
InterestLn 20$148K$148K
Depreciation, depletion and amortizationLn 22$497K$482K$15K
InsuranceLn 23$190K$190K
Other expenses (24a–d)Ln 24$1.4M$1.4M$37K
All other expensesLn 24e$17K$5K$12K
Total functional expensesLn 25$3.4M$2.8M$592K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Oct 6, 2025 $4.9M$4.1M$816K$3.9M 990 PDF
FY2024Filed with the IRS Oct 15, 2024 $3.4M$3.6M−$211K$3.0M 990 PDF
FY2023 ViewingFiled with the IRS Oct 16, 2023 $3.0M$3.4M−$410K$3.3M 990 PDF
FY2022Filed with the IRS Nov 2, 2022 $3.1M$3.4M−$317K$3.7M 990 PDF
FY2021Filed with the IRS Nov 11, 2021 $2.9M$3.3M−$399K$4.0M 990 PDF
FY2020Filed with the IRS Jan 28, 2021 $2.9M$3.3M−$393K$4.4M 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 FY2023 990 (6 parts)
Part I · Summary $3,025,643 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,980,218$2,042,976
I-9 Program service revenuePrior year $889,625$898,371
I-10 Investment incomePrior year $187$218
I-11 Other revenuePrior year $260,953$84,078
I-12 Total revenuePrior year $3,130,983$3,025,643
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 $1,011,778$974,893
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $2,436,681$2,460,901
I-18 Total expensesPrior year $3,448,459$3,435,794
I-19 Revenue less expensesPrior year −$317,476−$410,151
Part VI · Governance 4 of 6 board members independent, no flags
VI-1a Voting members of the governing body6
VI-1b Independent voting members4
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 $3,025,643 across 6 lines filed
VIII-1e Government grants$2,042,976
VIII-1h Total contributions, gifts and grants$2,042,976
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $898,371$898,371
VIII-3 Investment incomeRelated to mission $218$218
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $84,078$84,078
VIII-12 Total revenueRelated to mission $982,667 · Unrelated business $0 · Excluded from tax $0$3,025,643
Part IX · Statement of functional expenses $3,435,794 across 12 lines filed
IX-7 Other salaries and wagesPrograms $750,217 · Management $31,259$781,476
IX-9 Other employee benefitsManagement $109,048$109,048
IX-10 Payroll taxesManagement $84,369$84,369
IX-11a Management feesManagement $122,429$122,429
IX-11c Accounting feesPrograms $12,715$12,715
IX-12 Advertising and promotionPrograms $4,368$4,368
IX-13 Office expensesManagement $33,281$33,281
IX-20 InterestManagement $147,583$147,583
IX-22 Depreciation, depletion and amortizationPrograms $482,292 · Management $14,916$497,208
IX-23 InsurancePrograms $190,028$190,028
IX-24 Other expenses (24a–d)Programs $1,399,365 · Management $36,903$1,436,268
IX-24e All other expensesPrograms $4,979 · Management $12,042$17,021
IX-25 Total functional expensesPrograms $2,843,964 · Management $591,830 · Fundraising $0$3,435,794
Part X · Balance sheet $7,885,550 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $118,203$16,545
X-4 Accounts receivableStart of year $16,222$8,123
X-9 Prepaid expenses and deferred chargesStart of year $10,389$11,575
X-10c Land, buildings and equipment, netStart of year $7,418,963$7,061,382
X-14 Intangible assetsStart of year $162,179$156,773
X-15 Other assetsStart of year $692,154$631,152
X-16 Total assetsStart of year $8,418,110$7,885,550
X-17 Accounts payable and accrued expensesStart of year $247,987$188,106
X-19 Deferred revenueStart of year $383$2,949
X-23 Secured mortgages and notes payableStart of year $3,813,160$3,743,166
X-25 Other liabilitiesStart of year $688,880$693,780
X-26 Total liabilitiesStart of year $4,750,410$4,628,001
X-27 Net assets without donor restrictionsStart of year $3,667,700$3,257,549
X-32 Total net assets or fund balancesStart of year $3,667,700$3,257,549
X-33 Total liabilities and net assetsStart of year $8,418,110$7,885,550
Part XI · Reconciliation of net assets $3,257,549 net assets at year end
XI-1 Total revenue$3,025,643
XI-2 Total expenses$3,435,794
XI-3 Revenue less expenses−$410,151
XI-4 Net assets at start of year$3,667,700
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$3,257,549

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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