﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2024v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-06-19T10:18:25-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>582071629</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Higginson and Paulk PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>P O Box 1447</AddressLine1Txt>
        <CityNm>Waycross</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>31502</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>581866586</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>INDEPENDENT LIFESTYLES INC</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% Ronald Paulk</InCareOfNm>
      <BusinessNameControlTxt>INDE</BusinessNameControlTxt>
      <PhoneNum>9122838778</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 1447</AddressLine1Txt>
        <CityNm>WAYCROSS</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>31502</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>RONALD PAULK</PersonNm>
      <PersonTitleTxt>CPA</PersonTitleTxt>
      <PhoneNum>9122838778</PhoneNum>
      <SignatureDt>2025-06-04</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>RONALD PAULK</PreparerPersonNm>
      <PTIN>P00627782</PTIN>
      <PhoneNum>9122838778</PhoneNum>
      <PreparationDt>2025-06-19</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990 documentId="IRS990">
      <DoingBusinessAsName>
        <BusinessNameLine1Txt>PHILLIPS-WINTERS APARTMENTS</BusinessNameLine1Txt>
      </DoingBusinessAsName>
      <GrossReceiptsAmt>185099</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1994</FormationYr>
      <LegalDomicileStateCd>GA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>Provide housing to low income disabled persons by operating an apartment community regulated by HUD under Section 811 of the National Affordable Housing Act of 1990.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>1</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>1</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <CYContributionsGrantsAmt>0</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>191060</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>184004</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>1209</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>1095</CYInvestmentIncomeAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>192269</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>185099</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>35522</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>26225</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>229637</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>263859</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>265159</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>290084</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-72890</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-104985</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>1173434</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>1087482</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>2315009</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>2334042</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>-1141575</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>-1246560</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>Provide housing to low income disabled persons by operating an apartment community regulated by HUD under Section 811 of the National Affordable Housing Act of 1990.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>271367</ExpenseAmt>
      <Desc>PROVIDE HOUSING TO LOW INCOME DISABLED PERSONS BY OPERATING AN APARTMENT COMMUNITY REGULATED UNDER SECTION 811 OF THE NATIONAL AFFORDABLE HOUSING ACT OF 1990.</Desc>
      <TotalProgramServiceExpensesAmt>271367</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="990A">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
      <ConservationEasementsInd>false</ConservationEasementsInd>
      <CollectionsOfArtInd>false</CollectionsOfArtInd>
      <CreditCounselingInd>false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="990D">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd>false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd>false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd>false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="990D">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd>false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd>false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd>false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>3</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>true</BackupWthldComplianceInd>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>1</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>1</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>true</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>true</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>GA</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>RONALD PAULK</PersonNm>
        <PhoneNum>9122838778</PhoneNum>
        <USAddress>
          <AddressLine1Txt>1601 A ALICE ST</AddressLine1Txt>
          <CityNm>WAYCROSS</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>31501</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOHNNY BRYANT</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Ronald Paulk</PersonNm>
        <TitleTxt>CPA</TitleTxt>
        <AverageHoursPerWeekRt>0.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <InstitutionalTrusteeInd>X</InstitutionalTrusteeInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>0</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <ProgramServiceRevenueGrp>
        <Desc>TENANT RENT PAYMENTS</Desc>
        <BusinessCd>531110</BusinessCd>
        <TotalRevenueColumnAmt>76763</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>76763</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>HOUSING ASSISTANCE PAYM</Desc>
        <BusinessCd>531110</BusinessCd>
        <TotalRevenueColumnAmt>107241</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>107241</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>184004</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>1095</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1095</RelatedOrExemptFuncIncomeAmt>
      </InvestmentIncomeGrp>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </NetIncmFromFundraisingEvtGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>185099</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>185099</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
      </TotalRevenueGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>24373</TotalAmt>
        <ProgramServicesAmt>24373</ProgramServicesAmt>
      </OtherSalariesAndWagesGrp>
      <PayrollTaxesGrp>
        <TotalAmt>1852</TotalAmt>
        <ProgramServicesAmt>1852</ProgramServicesAmt>
      </PayrollTaxesGrp>
      <FeesForServicesManagementGrp>
        <TotalAmt>13385</TotalAmt>
        <ManagementAndGeneralAmt>13385</ManagementAndGeneralAmt>
      </FeesForServicesManagementGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>5332</TotalAmt>
        <ManagementAndGeneralAmt>5332</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>12036</TotalAmt>
        <ProgramServicesAmt>12036</ProgramServicesAmt>
      </OfficeExpensesGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>67652</TotalAmt>
        <ProgramServicesAmt>67652</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>20288</TotalAmt>
        <ProgramServicesAmt>20288</ProgramServicesAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>UTILITIES</Desc>
        <TotalAmt>36400</TotalAmt>
        <ProgramServicesAmt>36400</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>REPAIRS AND MAINTENANCE</Desc>
        <TotalAmt>85911</TotalAmt>
        <ProgramServicesAmt>85911</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>GARBAGE AND TRASH REMOVAL</Desc>
        <TotalAmt>22855</TotalAmt>
        <ProgramServicesAmt>22855</ProgramServicesAmt>
      </OtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>290084</TotalAmt>
        <ProgramServicesAmt>271367</ProgramServicesAmt>
        <ManagementAndGeneralAmt>18717</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>150</BOYAmt>
        <EOYAmt>17278</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>217588</BOYAmt>
        <EOYAmt>187418</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>44072</BOYAmt>
        <EOYAmt>15465</EOYAmt>
      </AccountsReceivableGrp>
      <OthNotesLoansReceivableNetGrp>
        <BOYAmt>1619</BOYAmt>
        <EOYAmt>1619</EOYAmt>
      </OthNotesLoansReceivableNetGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>6491</BOYAmt>
        <EOYAmt>6491</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>2496180</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>1636969</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>903514</BOYAmt>
        <EOYAmt>859211</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>1173434</BOYAmt>
        <EOYAmt>1087482</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>170248</BOYAmt>
        <EOYAmt>189479</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>2144761</BOYAmt>
        <EOYAmt>2144563</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>2315009</BOYAmt>
        <EOYAmt>2334042</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>-1141575</BOYAmt>
        <EOYAmt>-1246560</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>-1141575</BOYAmt>
        <EOYAmt>-1246560</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1173434</BOYAmt>
        <EOYAmt>1087482</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-104985</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <InfoInScheduleOPartXIIInd>X</InfoInScheduleOPartXIIInd>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>true</AccountantCompileOrReviewInd>
      <AcctCompileOrReviewBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </AcctCompileOrReviewBasisGrp>
      <FSAuditedInd>false</FSAuditedInd>
      <AuditCommitteeInd>false</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>true</FederalGrantAuditRequiredInd>
      <FederalGrantAuditPerformedInd>false</FederalGrantAuditPerformedInd>
    </IRS990>
    <IRS990ScheduleA documentId="990A">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>230065</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>210643</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>190182</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>191060</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>184004</CurrentTaxYearAmt>
        <TotalAmt>1005954</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>230065</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>210643</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>190182</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>191060</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>184004</CurrentTaxYearAmt>
        <TotalAmt>1005954</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>1005954</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>281</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>201</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>440</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1209</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1095</CurrentTaxYearAmt>
        <TotalAmt>3226</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>1009180</TotalSupportAmt>
      <PublicSupportCY170Pct>0.99680</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.99760</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="990D">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>277000</OtherCostOrOtherBasisAmt>
        <BookValueAmt>277000</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>2097325</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>1524079</DepreciationAmt>
        <BookValueAmt>573246</BookValueAmt>
      </BuildingsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>121855</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>112890</DepreciationAmt>
        <BookValueAmt>8965</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>859211</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>CAPITAL ADVANCE</Desc>
        <Amt>2135600</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>TENANT SECURITY DEPOSIT</Desc>
        <Amt>8963</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>2144563</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Management duties delegation Part VI line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization has entered into a management agreement with a management company for day-to-day management of the apartment community as is customary for owners/operators of HUD-assisted rental communities.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>The return is prepared by a certified public accounting firm and provided to the management company for initial review and approval. After any comments and questions from the management company are addressed, the return is provided to the board of directors for final review and approval. After any comments and questions from the board are addressed, the final approved return is signed by the designated board officer and filed.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Conflict of interest policy compliance Part VI line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Compliance is monitored at regularly scheduled meetings of the board of directors and at other times, as needed.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>CEO executive director top management comp Part VI line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>All salaries are pre-approved by HUD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other officer or key employee compensation Part VI line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>All salaries are pre-approved by HUD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Documents are maintained by the board of directors and copies are available upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Not undergone required audits or steps for audit part XII line 3b</FormAndLineReferenceDesc>
        <ExplanationTxt>We have firm engaged to do the audit but due to the Hurricanes they are behind schedule.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>