SPARTAN HOUSING COOPERATIVE INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- SPARTAN HOUSING COOPERATIVE INC (EIN 23-7106486)
- Tax period
- 2023-09-01 to 2024-08-31
- Filed
- 2025-07-14
- IRS object ID
- 202501959349301635
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-07-14T15:42:57-05:00 | ReturnTs |
| Tax Period End | 2024-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 390974031 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WEGNER CPAS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2921 LANDMARK PL STE 300 | AddressLine1Txt |
| City | MADISON | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 537134236 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237106486 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MSU STUDENT HOUSING COOPERATIVE | BusinessNameLine1Txt |
| Business Name Line2 | INCORPORATED | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MSUS | BusinessNameControlTxt |
| Phone | 5173558313 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 541 E GRAND RIVER AVE | AddressLine1Txt |
| City | EAST LANSING | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48823 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TOMAS MIRALLA | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 5173558313 | PhoneNum |
| Signature | 2025-07-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BRUCE MAYER CPA | PreparerPersonNm |
| PTIN | P00187180 | PTIN |
| Phone | 6082744020 | PhoneNum |
| Preparation | 2025-07-10 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SPARTAN HOUSING COOPERATIVE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | HOLLY JO SPARKS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 541 E GRAND RIVER AVE | AddressLine1Txt |
| City | EAST LANSING | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48823 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,683,418 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.SPARTAN.COOP | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1969 | FormationYr |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Activity Or Mission | THE PURPOSE OF SPARTAN HOUSING COOPERATIVE (SHC) SHALL BE TO PROVIDE HIGH-QUALITY, LOW-COST, NOT-FOR-PROFIT COOPERATIVE HOUSING AND EDUCATIONAL OPPORTUNITIES TO VERY LOW-TO MODERATE-INCOME PEOPLE, TO PROMOTE THE CONCEPT OF COOPERATIVE LIVING AND TO UPHOLD THE ROCHDALE PRINCIPLES OF COOPERATION. | ActivityOrMissionDesc |
| Voting Members Governing Body | 22 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 20 | VotingMembersIndependentCnt |
| Total Employee | 6 | TotalEmployeeCnt |
| Total Volunteers | 270 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $5,041 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,200 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,523,162 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,641,239 | CYProgramServiceRevenueAmt |
| PY Investment Income | $30,444 | PYInvestmentIncomeAmt |
| CY Investment Income | $25,884 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,460 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $1,560,107 | PYTotalRevenueAmt |
| CY Total Revenue | $1,670,323 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $402,956 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $469,214 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $920,503 | PYOtherExpensesAmt |
| CY Other Expenses | $1,018,027 | CYOtherExpensesAmt |
| PY Total Expenses | $1,323,459 | PYTotalExpensesAmt |
| CY Total Expenses | $1,487,241 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $236,648 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $183,082 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $5,250,010 | TotalAssetsBOYAmt |
| Total Assets EOY | $5,404,767 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,110,337 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,001,969 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,139,673 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,402,798 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE HIGH-QUALITY, LOW-COST, NOT-FOR-PROFIT COOPERATIVE HOUSING AND EDUCATIONAL OPPORTUNITIES TO VERY LOW- TO MODERATE-INCOME PEOPLE, TO PROMOTE THE CONCEPT OF COOPERATIVE LIVING AND TO UPHOLD THE ROCHDALE PRINCIPLES OF COOPERATION. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,194,942 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $1,641,239 | RevenueAmt |
| Desc | COOPERATIVE HOUSING - THE COOPERATIVE PROVIDES LOW COST, NOT-FOR-PROFIT COOPERATIVE HOUSING FOR ITS 280 MEMBERS. | Desc |
| Total Program Service Expenses | $1,194,942 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 44 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 6 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 22 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 20 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | HOLLY JO SPARKS | PersonNm |
| Phone | 5173558313 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 541 E GRAND RIVER AVE | AddressLine1Txt |
| City | EAST LANSING | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48823 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (33 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| CLAYTON GRIFFITH | ||||||
| PRESIDENT (THRU MARCH) | 15.00 | Yes (X) | Yes (X) | $11,600 | $0 | $0 |
| ANNA PARCELLS | ||||||
| TREASURER (THRU APRIL) | 15.00 | Yes (X) | Yes (X) | $11,600 | $0 | $0 |
| REBECA MELAKU VERDECIA | ||||||
| CORPORATE SECRETARY | 15.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ERIC SAUNDERS | ||||||
| VP OF FACILITIES (BEG MAY) | 15.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MACKENZIE ALEXANDER | ||||||
| VP OF EDUCATION | 15.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| RILEY JEFFERY | ||||||
| VP OF MEMBERSHIP (THRU APRIL) | 15.00 | Yes (X) | Yes (X) | $5,900 | $0 | $0 |
| AUSTEN HOWARD | ||||||
| VP OF FACILITIES (THRU APRIL) | 15.00 | Yes (X) | Yes (X) | $6,368 | $0 | $0 |
| AJ SCHICHT | ||||||
| VP OF MEMBERSHIP (BEG MAY) | 15.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| LILLIE REA | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ANNIKA HAUSER-BRYDON | ||||||
| DIRECTOR (THRU JUNE) | 2.00 | Yes (X) | $0 | $0 | $0 | |
| AUSTIN CURTIS | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JACKSON BUDDINGH | ||||||
| DIRECTOR (THRU JAN) | 2.00 | Yes (X) | $0 | $0 | $0 | |
| RJ SCHOEN | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| SHYLA CRUMP | ||||||
| DIRECTOR (JAN - MAY) | 2.00 | Yes (X) | $0 | $0 | $0 | |
| YOUSIF ELYA | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ROSIE MCGUIRE | ||||||
| DIRECTOR (THRU JUNE) | 2.00 | Yes (X) | $0 | $0 | $0 | |
| WILL LAWRENCE | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| THANH TRAN | ||||||
| DIRECTOR (THRU SEPT) | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ABIGAIL LOCKE | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| CHLOE LESTER | ||||||
| DIRECTOR (SEPT - NOV) | 2.00 | Yes (X) | $0 | $0 | $0 | |
| LUCINDA GLEESPEN | ||||||
| PRESIDENT (BEG APRIL) | 15.00 | Yes (X) | Yes (X) | $11,374 | $0 | $0 |
| TOMAS MIRALLA | ||||||
| TREASURER (BEG MAY) | 15.00 | Yes (X) | Yes (X) | $2,760 | $0 | $0 |
| COLLIN SLABAUGH | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| SAYLOR REINDERS | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ANTONIO CAPOZZOLI | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| CLEMENTINE NYUON | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ARIEL GERST | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| BENJAMIN LOWEN | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| HARPER MCNAMARA | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| RYAN SCHOTZKO | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| PATRICK SPRING | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ANDREW SCHEIL | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| HOLLY JO SPARKS | ||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $76,831 | $0 | $14,029 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $126,433 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $14,029 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $3,200 | AllOtherContributionsAmt |
| Total Contributions | $3,200 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MEMBER ASSESSMENTS | 531110 | $1,592,206 | $1,592,206 |
| MEMBERSHIP DUES | 531110 | $9,840 | $9,840 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $39,193 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $39,193 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,641,239 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $38,979 | TotalRevenueColumnAmt |
| Exclusion | $38,979 | ExclusionAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $13,095 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$13,095 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$13,095 | TotalRevenueColumnAmt |
| Exclusion | -$13,095 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,670,323 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,641,239 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $25,884 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $179,105 | TotalAmt |
| Program Services | $107,463 | ProgramServicesAmt |
| Management And General | $71,642 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $245,565 | TotalAmt |
| Program Services | $147,339 | ProgramServicesAmt |
| Management And General | $98,226 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,664 | TotalAmt |
| Program Services | $2,198 | ProgramServicesAmt |
| Management And General | $1,466 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,686 | TotalAmt |
| Program Services | $10,011 | ProgramServicesAmt |
| Management And General | $6,675 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,194 | TotalAmt |
| Program Services | $14,516 | ProgramServicesAmt |
| Management And General | $9,678 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,685 | TotalAmt |
| Management And General | $14,685 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,965 | TotalAmt |
| Management And General | $27,965 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,687 | TotalAmt |
| Management And General | $2,687 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,163 | TotalAmt |
| Program Services | $7,899 | ProgramServicesAmt |
| Management And General | $5,264 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,593 | TotalAmt |
| Program Services | $4,160 | ProgramServicesAmt |
| Management And General | $7,433 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $349,355 | TotalAmt |
| Program Services | $310,862 | ProgramServicesAmt |
| Management And General | $38,493 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,704 | TotalAmt |
| Program Services | $49,704 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $175,637 | TotalAmt |
| Program Services | $175,637 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,408 | TotalAmt |
| Program Services | $5,633 | ProgramServicesAmt |
| Management And General | $2,775 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| HOUSE EXPENSES | $345,431 | $345,431 |
| BAD DEBTS | $14,089 | $14,089 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,310 | TotalAmt |
| Management And General | $5,310 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,487,241 | TotalAmt |
| Program Services | $1,194,942 | ProgramServicesAmt |
| Management And General | $292,299 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $68,107 | BOYAmt |
| EOY | $49,009 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $886,213 | BOYAmt |
| EOY | $885,844 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,362 | BOYAmt |
| EOY | $26,534 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $313,812 | BOYAmt |
| EOY | $314,753 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,194 | BOYAmt |
| EOY | $49,938 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $5,957,817 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,437,107 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,428,966 | BOYAmt |
| EOY | $3,520,710 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $413,973 | BOYAmt |
| EOY | $505,528 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,893 | BOYAmt |
| EOY | $9,893 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $55,490 | BOYAmt |
| EOY | $42,558 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,250,010 | BOYAmt |
| EOY | $5,404,767 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $62,639 | BOYAmt |
| EOY | $47,781 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $71,203 | BOYAmt |
| EOY | $74,761 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,752,710 | BOYAmt |
| EOY | $1,668,269 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $223,785 | BOYAmt |
| EOY | $211,158 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,110,337 | BOYAmt |
| EOY | $2,001,969 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,139,673 | BOYAmt |
| EOY | $3,402,798 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,139,673 | BOYAmt |
| EOY | $3,402,798 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,250,010 | BOYAmt |
| EOY | $5,404,767 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $183,082 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $80,043 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $165 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,041 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,200 | CurrentTaxYearAmt |
| Total | $8,406 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $1,414,966 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,523,162 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,641,239 | CurrentTaxYearAmt |
| Total | $4,579,367 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $3,588 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,460 | CurrentTaxYearMinus1YearAmt |
| Total | $5,048 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $1,418,719 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,529,663 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,644,439 | CurrentTaxYearAmt |
| Total | $4,592,821 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $189,169 | CurrentTaxYearAmt |
| Total | $189,169 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $189,169 | CurrentTaxYearAmt |
| Total | $189,169 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $4,403,652 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $23,260 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $30,444 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $38,979 | CurrentTaxYearAmt |
| Total | $92,683 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $23,260 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $30,444 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $38,979 | CurrentTaxYearAmt |
| Total | $92,683 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $1,441,979 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,560,107 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,683,418 | CurrentTaxYearAmt |
| Total | $4,685,504 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| First5 Years509 | Yes (X) | First5Years509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | FORM 990, SCHEDULE A, PART III, 2021 COLUMN: | FormAndLineReferenceDesc |
| Explanation | THE 2021 COLUMN REPRESENTS THE INITIAL SHORT YEAR OF EXEMPTION FROM JUNE 20, 2022 THROUGH AUGUST 31, 2022. | ExplanationTxt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $573,871 | OtherCostOrOtherBasisAmt |
| Book Value | $573,871 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,337,439 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,396,208 | DepreciationAmt |
| Book Value | $2,941,231 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,332 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,332 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $44,175 | OtherCostOrOtherBasisAmt |
| Depreciation | $38,567 | DepreciationAmt |
| Book Value | $5,608 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $3,520,710 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| MEMBER SHARE DEPOSITS | $167,305 |
| OPERATING LEASE LIABILITY | $43,853 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $211,158 | TotalLiabilityAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | MEMBERSHIP IN THE SHC SHALL COMMENCE UPON FULL EXECUTION OF A MEMBERSHIP AGREEMENT WITH THE CORPORATION, AND PAYMENT OF BOTH MEMBER HOUSE LOAN AND SHC DUES, AMOUNTS OF SUCH LOAN AND DUES TO BE SET BY THE BOARD. MEMBERSHIP SHALL CONTINUE SO LONG AS THE INDIVIDUAL ALSO HAS A VALID OCCUPANCY AGREEMENT WITH ANY OF THE CORPORATION'S MEMBER HOUSES. NO MEMBERSHIP DUES SHALL BE CHARGED TO ANY EX-MEMBER REJOINING SHC WHO HAS ALREADY PAID SUCH DUES, REGARDLESS OF ANY CHANGE IN THE AMOUNT OF THOSE DUES OVER TIME. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE BOARD OF DIRECTORS SHALL CONSIST OF REPRESENTATIVES CHOSEN BY THE MEMBERS OF THEIR RESPECTIVE HOUSHOLD. |
| FORM 990, PART VI, SECTION A, LINE 7B | AMENDMENTS TO THE ARTICLES OF INCORPORATION OR TO THE BY-LAWS MAY BE INITIATED BY MAJORITY VOTE OF THE BOARD OF DIRECTORS OR BY A PETITION TO THE BOARD OF DIRECTORS SIGNED BY AT LEAST 20% OF THE TOTAL INDIVIDUAL MEMBERSHIP OF THE CORPORATION. AMENDMENTS TO THE BY-LAWS MUST BE PASSED BY A MAJORITY OF THOSE VOTING IN A REFERENDUM. PROPOSED AMENDMENTS MUST BE SUBMITTED BY THE BOARD OF DIRECTORS TO THE INDIVIDUAL MEMBERSHIP. THE PROPOSED WILL BE PUBLICIZED IN ALL HOUSES FOR A PERIOD OF TWO WEEKS BEFORE THE INDIVIDUAL MEMBERSHIP VOTE. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE PREPARED FORM 990 IS REVIEWED AND APPROVED BY THE OFFICERS OF THE GOVERNING BODY BEFORE THE RETURN IS FILED WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY IS REVIEWED AT LEAST ANNUALLY BY THE DIRECTORS. ALL DIRECTORS AND OFFICERS ARE REQUIRED TO COMPLETE AND SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY. A DIRECTOR OR OFFICER WITH A CONFLICT OF INTEREST IS PROHIBITED FROM PARTICIPATING IN DELIBERATIONS AND DECISIONS REGARDING THE TRANSACTION. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS,CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEFT BOWER LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 541 E GRAND RIVER AVE | AddressLine1Txt |
| City | EAST LANSING | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48823 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | PROPERTY MANAGEMENT | PrimaryActivitiesTxt |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Total Income | $0 | TotalIncomeAmt |
| End Of Year Assets | -$333 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MSU STUDENT HOUSING COOPERATIVE INC | BusinessNameLine1Txt |
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