ISOT: Form 990, tax year 2025
View the entire original 990 at ProPublica ↗
- Organization
- ISOT (EIN 23-7058078)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-08-03
- IRS object ID
- 202622159349300992
- Schema version
- 2025v4.2
- 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 | 2026-08-03T18:23:50-05:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 680000424 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BFBA LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 83 SCRIPPS DRIVE STE 210 | AddressLine1Txt |
| City | SACRAMENTO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95825 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237058078 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | I'SOT INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ISOT | BusinessNameControlTxt |
| Phone | 5302335151 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 125 | AddressLine1Txt |
| City | CANBY | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 96015 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LARRY MANN | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 5302335151 | PhoneNum |
| Signature | 2026-07-30 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RACHELLE CASTRO-MU | PreparerPersonNm |
| PTIN | P01516700 | PTIN |
| Phone | 9169240800 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | LARRY MANN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 125 | AddressLine1Txt |
| City | CANBY | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 96015 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $829,104 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1969 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | SEE SCHEDULE O | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 45 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $128,804 | PYContributionsGrantsAmt |
| CY Contributions Grants | $121,432 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $388,097 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $345,256 | CYProgramServiceRevenueAmt |
| PY Investment Income | $119,122 | PYInvestmentIncomeAmt |
| CY Investment Income | $111,899 | CYInvestmentIncomeAmt |
| PY Other Revenue | $658 | PYOtherRevenueAmt |
| CY Other Revenue | -$18,324 | CYOtherRevenueAmt |
| PY Total Revenue | $636,681 | PYTotalRevenueAmt |
| CY Total Revenue | $560,263 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $1,293 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $1,896 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $666,806 | PYOtherExpensesAmt |
| CY Other Expenses | $653,804 | CYOtherExpensesAmt |
| PY Total Expenses | $668,099 | PYTotalExpensesAmt |
| CY Total Expenses | $655,700 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$31,418 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$95,437 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $5,904,478 | TotalAssetsBOYAmt |
| Total Assets EOY | $6,138,972 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,194,895 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,232,055 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,709,583 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,906,917 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO PROMOTE THE LIVING AND TEACHING OF THE PRINCIPLES OF JESUS CHRIST AND TO AID THOSE PERSONS WHO HAVE LOST THEIR WAY EITHER PHYSICALLY, MENTALLY OR SPIRITUALLY, AND TO PROVIDE A FAMILY ENVIRONMENT WHERE THOSE WHO HAVE LOST THEIR WAY CAN BE TAUGHT OR REUNITED WITH THE BASIC LAWS OF RESPONSIBILITY TOWARD GOD, THEIR FELLOW MAN AND THEMSELVES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $613,359 | ExpenseAmt |
| Revenue | $342,770 | RevenueAmt |
| Desc | I'SOT INC. IS A CALIFORNIA NON-PROFIT ORGANIZATION. ESTABLISHED SINCE 1969, I'SOT INC.'S PRIMARY MISSION IS TO PROVIDE HOMES AND HELP THOSE WHO HAVE LOST THEIR WAY PHYSICALLY, MENTALLY OR EMOTIONALLY. IN ORDER TO FULFILL THIS PURPOSE, I'SOT HAS ESTABLISHED A RELIGIOUS COMMUNITY AS WELL AS RENTAL HOUSING UNITS AND TWO LOW INCOME APARTMENT COMPLEXES PROVIDING SPECIFIC CARE AND OUTREACH TO THOSE FAMILIES AND INDIVIDUALS. I'SOT HAS EXPANDED ITS PROGRAM OFFERINGS WITHIN ITS CHARTER TO INCLUDE HOUSING MODIFICATIONS FOR SENIOR AND HANDICAPPED MEMBERS AND AFFILIATES NEEDING ASSISTANCE AS WELL AS ACCESS TO COMMUNITY SPACES AND SERVICES WHICH PROMOTE PARTICIPATION IN ACTIVITIES DESIGNED TO INCREASE OR MAINTAIN: MOTOR SKILLS, LIFE SKILLS, LEISURE SKILLS AND COMMUNITY INTERGRATION. OBSIDIAN HEIGHTS, MAINTAINED BY THE COMMUNITY, ALSO HAS MULTIPLE HOMES AVAILABLE FOR RENT LOCALLY. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenue | $6,346 | RevenueAmt |
| Desc | MODOC WEST AND EL RANCHO APARTMENTS. MODOC WEST APARTMENTS LOCATED IN ALTURAS, CALIFORNIA IS A 12 UNIT LOW-INCOME HOUSING PROJECT ACQUIRED IN 1997. THIS COMPLEX IS A USDA RURAL DEVELOPMENT PROGRAM WITH FULL RENTAL SUBSIDY PROVIDED FOR THE TENANTS. EL RANCHO APARTMENTS OPERATING SINCE 1992 HAS 15 VERY-LOW AND LOW INCOME STUDIO AND ONE BEDROOM APARTMENTS AVAILABLE FOR RESIDENTS OF MODOC COUNTY, CALIFORNIA. EL RANCHO APARTMENTS IS A CALIFORNIA HOUSING REHABILITATION PROGRAM (CHRP-R) UNDER THE DEPARTMENT OF HOUSING AND COMMUNITY DEVELOPMENT. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $613,359 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | 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 | Yes (1) | 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 | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | 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 | 0 | 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 | 7 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| 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 | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| 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 | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | 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 | Yes (1) | 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
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRETA ELLIOTT | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5302335151 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 125 | AddressLine1Txt |
| City | CANBY | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 96015 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| LARRY MANN | ||||||
| PRESIDENT | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| LARRY TROTTER | ||||||
| VICE PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| PAMELA SIMON | ||||||
| SECRETARY | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DONALD DEARDORFF | ||||||
| TREASURER | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ANTHONY VAZQUEZ | ||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SIGNE SCHRIJN | ||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ERIC JOHNSON | ||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | 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 |
| Membership Dues | $121,432 | MembershipDuesAmt |
| Total Contributions | $121,432 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MEMBERSHIP DUES/ASSESS | 624100 | $235,592 | $235,592 |
| I'SOT PROGRAMS | 611600 | $107,178 | $107,178 |
| EL RANCHO & MODOC WEST | 531390 | $2,486 | $2,486 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $345,256 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $89,715 | TotalRevenueColumnAmt |
| Exclusion | $89,715 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $248,896 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $267,220 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$18,324 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$18,324 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$18,324 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $23,805 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $1,621 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $22,184 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $22,184 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $22,184 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $560,263 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $349,116 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $89,715 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,896 | TotalAmt |
| Program Services | $1,896 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,677 | TotalAmt |
| Management And General | $20,677 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $414 | TotalAmt |
| Management And General | $414 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $98,966 | TotalAmt |
| Program Services | $84,769 | ProgramServicesAmt |
| Management And General | $14,197 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $149,691 | TotalAmt |
| Program Services | $143,688 | ProgramServicesAmt |
| Management And General | $6,003 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,716 | TotalAmt |
| Program Services | $41,716 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $155 | TotalAmt |
| Program Services | $155 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $189,853 | TotalAmt |
| Program Services | $189,853 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,748 | TotalAmt |
| Program Services | $50,748 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| FOOD EXPENSES | $87,648 | $87,648 | |
| TAXES AND LICENSES | $12,886 | $12,886 | |
| OUTSIDE CONTRACTS | $1,050 | $1,050 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $655,700 | TotalAmt |
| Program Services | $613,359 | ProgramServicesAmt |
| Management And General | $42,341 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $354,132 | BOYAmt |
| EOY | $409,648 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,526 | BOYAmt |
| EOY | $8,307 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $549,851 | BOYAmt |
| EOY | $565,000 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,298 | BOYAmt |
| EOY | $41,335 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $80,907 | BOYAmt |
| EOY | $74,284 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $7,327,308 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $4,268,638 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,218,693 | BOYAmt |
| EOY | $3,058,670 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,655,071 | BOYAmt |
| EOY | $1,981,728 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,904,478 | BOYAmt |
| EOY | $6,138,972 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,914 | BOYAmt |
| EOY | $46,655 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $606,703 | BOYAmt |
| EOY | $594,525 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $558,278 | BOYAmt |
| EOY | $590,875 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,194,895 | BOYAmt |
| EOY | $1,232,055 | 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 | $5,393,893 | BOYAmt |
| EOY | $5,607,065 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$684,310 | BOYAmt |
| EOY | -$700,148 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,709,583 | BOYAmt |
| EOY | $4,906,917 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,904,478 | BOYAmt |
| EOY | $6,138,972 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$95,437 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $292,771 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (1) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | 0 | FSAuditedInd |
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $547,733 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,187,990 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $597,552 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $399,534 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $357,024 | CurrentTaxYearAmt |
| Total | $5,089,833 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $547,733 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,187,990 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $597,552 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $399,534 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $357,024 | CurrentTaxYearAmt |
| Total | $5,089,833 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $2,705,364 | SubstantialContributorsTotAmt |
| Public Support Total170 | $2,384,469 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $214,308 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $208,556 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $248,890 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $300,904 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $338,611 | CurrentTaxYearAmt |
| Total | $1,311,269 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $6,401,102 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $563,170 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.37250 | PublicSupportCY170Pct |
| Public Support PY170 | 0.42110 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $461,783 | OtherCostOrOtherBasisAmt |
| Book Value | $461,783 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,120,765 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,676,214 | DepreciationAmt |
| Book Value | $2,444,551 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $585,823 | OtherCostOrOtherBasisAmt |
| Depreciation | $580,373 | DepreciationAmt |
| Book Value | $5,450 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,158,937 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,012,051 | DepreciationAmt |
| Book Value | $146,886 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $3,058,670 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TRADED SECURITIES | Desc |
| Book Value | $1,981,728 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $1,981,728 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| SECURITY DEPOSIT | $69,466 |
| ACCRUED INTEREST EXPENSE | $521,409 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $590,875 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $1,119,840 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $292,771 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $267,220 | OtherRevenueAmt |
| Revenue Not Reported | $559,991 | RevenueNotReportedAmt |
| Revenue Subtotal | $559,849 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $414 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $414 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $560,263 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $922,506 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $267,220 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $267,220 | ExpensesNotReportedAmt |
| Expenses Subtotal | $655,286 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $414 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $414 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $655,700 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | RENTAL EXPENSES INCLUDED IN NET 267,220. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | RENTAL EXPENSES INCLUDED IN NET 267,220. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION | I'SOT INC. PROVIDES THE FOLLOWING SIGNIFICANT ACTIVITIES: PROVIDING HOMES FOR THOSE WHO HAVE LOST THEIR WAY INCLUDING RENTAL HOUSING UNITS AND TWO LOW-INCOME APARTMENT COMPLEXES. |
| FORM 990, PART VI, SECTION A, LINE 3 | LINE 3 EXPLANATION - I'SOT HAS CONTRACTED WITH MBS PROPERTY MANAGEMENT CO. TO MANAGE MODOC WEST AND EL RANCHO. |
| FORM 990, PART VI, SECTION A, LINE 7A | LINE 7A EXPLANATION - THERE ARE CURRENTLY 7 DIRECTORS SERVING 3 YEAR TERMS. EACH YEAR 2 POSITIONS COME UP FOR ELECTION. TO BECOME A MEMBER CERTAIN QUALIFICATIONS MUST BE MET. NEW MEMBERS ARE APPROVED BY THE BOARD ANNUALLY. |
| FORM 990, PART VI, SECTION B, LINE 11B | LINE 11A EXPLANATION - EACH VOTING MEMBER IS PROVIDED WITH A COPY OF THE PREPARED 990 EITHER ELECTRONICALLY OR IN PAPER FORM PRIOR TO ITS FILING. THE REVIEW OF THE 990 WILL OCCUR IN ONE OF TWO WAYS. A REGULAR BOARD MEETING (OR A SPECIAL MEETING CALLED TO REVIEW THE 990) WILL BE HELD WHERE THE TREASURER WILL MAKE A PRESENTATION AND ANSWER QUESTIONS. MEETING MINUTES WILL DOCUMENT THE REVIEW AND APPROVAL PROCESS. OR EACH BOARD MEMBER WILL REVIEW THEIR COPY OF THE 990 DIRECTING ANY QUESTIONS OR COMMENTS TO THE TREASURER OR BUSINESS ADMINISTRATOR AND SIGN A WRITTEN RESOLUTION INDICATING APPROVAL WITHOUT A MEETING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION HAS ADOPTED THE FOLLOWING REQUIREMENTS RELATING TO THEIR CONFLICT OF INTEREST POLICY: (1) ON AN ANNUAL BASIS ALL DIRECTORS, THE BUSINESS ADMINISTRATOR (BA), AND MEMBERS OF SENIOR MANAGEMENT WITH PURCHASING AND/OR HIRING RESPONSIBILITIES OR AUTHORITY SHALL MAKE A WRITTEN DISCLOSURE TO THE BA AND THE CHAIR OF THE AUDIT COMMITTEE OF ALL REPORTABLE CONFLICTS; (2) PRIOR TO THE PREPARATION OF THE DISCLOSURE STATEMENTS, THE ACCOUNTING DEPARTMENT SHALL DISTRIBUTE TO THE PERSONS IDENTIFIED IN THE PRECEDING STEP A LIST OF ALL VENDORS WITH WHOM THE ORGANIZATION HAS TRANSACTED BUSINESS AT ANY TIME DURING THE PRECEDING YEAR, ALONG WITH A COPY OF THE DISCLOSURE STATEMENT; (3) THE BA SHALL REVIEW ALL FORMS AND THE AUDIT COMMITTEE SHALL REVIEW ALL FORMS COMPLETED BY THE BA, AND DETERMINE APPROPRIATE RESOLUTION IN ACCORDANCE WITH THE NEXT SECTION OF THIS POLICY. ALL REAL OR APPARENT CONFLICTS OF INTEREST SHALL BE DISCLOSED TO THE AUDIT COMMITTEE AND THE BUSINESS ADMINISTRATOR OF THE ORGANIZATION. THE AUDIT COMMITTEE SHALL BE RESPONSIBLE FOR MAKING ALL DECISIONS CONCERNING RESOLUTIONS OF CONFLICTS INVOLVING DIRECTORS, THE BA, AND OTHER MEMBERS OF SENIOR MANAGEMENT. THE BA SHALL BE RESPONSIBLE FOR MAKING ALL DECISIONS CONCERNING RESOLUTIONS OF CONFLICTS BELOW THE SENIOR MANAGEMENT LEVEL, SUBJECT TO THE APPROVAL OF THE AUDIT COMMITTEE. |
| 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. ANYONE APPEARING IN PERSON AT THE OFFICES OF THE ORGANIZATION DURING NORMAL WORKING HOURS MAKING A REQUEST TO INSPECT THE FORMS WILL BE GRANTED ACCESS TO A FILE COPY OF THE FORMS. FOR ALL WRITTEN REQUESTS FOR COPIES OF THE FORMS, THE ORGANIZATION SHALL REQUIRE PREPAYMENTS AND SHIPPING CHARGES. |
| FORM 990, PART XII, LINE 2C, FINANCIAL STATEMENTS AND REPORTING | THE ORGANIZATION HAS NOT CHANGED EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE YEAR. |
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