Nonprofit · EIN 23-7239523
PRESBYTERIAN APARTMENTS INC
Tax-exempt · BIRMINGHAM, AL 35242
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,052,802 | $2,073,190 | -$20,388 | $2,685,637 | $220,391 | $2,465,246 |
| December 31, 2024 | 990 | $1,852,002 | $1,718,255 | $133,747 | $2,585,452 | $99,818 | $2,485,634 |
| December 31, 2023 | 990 | $1,717,567 | $1,687,039 | $30,528 | $2,492,413 | $140,526 | $2,351,887 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $1,991,267
- Investment income
- $25,687
- Other revenue
- $35,848
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $425,713
- Salaries, compensation and benefits (total)
- $495,556
- Professional fundraising fees
- $0
- Accounting fees
- $8,259
- Occupancy
- $424,161
- Depreciation
- $112,321
- Program services (functional)
- $2,073,190
Balance sheet and other
- Total assets, start of year
- $2,585,452
- Total assets, end of year
- $2,685,637
- Total liabilities, end of year
- $220,391
- Net assets, end of year
- $2,465,246
- Land, buildings and equipment
- $1,477,987
- Gross receipts
- $2,052,802
- Employees
- 14
- Year formed
- 1972
- State of legal domicile
- AL
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CINDY BAIER | PRESIDENT Trustee or director, Officer | – | $0 |
| BOB COATS | BOARD MEMBER Trustee or director, Officer | – | $0 |
| TOM ERWIN | BOARD MEMBER Trustee or director | – | $0 |
| DAVID GALLOWAY | BOARD MEMBER Trustee or director | – | $0 |
| KENNETH KING | TREASURER Trustee or director, Officer | – | $0 |
| RICHARD TINGLE | BOARD MEMBER Trustee or director | – | $0 |
| JANICE TURNER | SECRETARY Trustee or director, Officer | – | $0 |
| WALTER WATSON | VICE PRESIDE Trustee or director, Officer | – | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CINDY BAIER | PRESIDENT Trustee or director, Officer | – | $0 |
| BOB COATS | BOARD MEMBER Trustee or director, Officer | – | $0 |
| TOM ERWIN | BOARD MEMBER Trustee or director | – | $0 |
| DAVID GALLOWAY | BOARD MEMBER Trustee or director | – | $0 |
| KENNETH KING | TREASURER Trustee or director, Officer | – | $0 |
| RICHARD TINGLE | BOARD MEMBER Trustee or director | – | $0 |
| JANICE TURNER | SECRETARY Trustee or director, Officer | – | $0 |
| WALTER WATSON | VICE PRESIDE Trustee or director, Officer | – | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CINDY BAIER | PRESIDENT Trustee or director, Officer | – | $0 |
| BOB COATS | BOARD MEMBER Trustee or director, Officer | – | $0 |
| TOM ERWIN | BOARD MEMBER Trustee or director | – | $0 |
| DAVID GALLOWAY | BOARD MEMBER Trustee or director | – | $0 |
| KENNETH KING | TREASURER Trustee or director, Officer | – | $0 |
| RICHARD TINGLE | BOARD MEMBER Trustee or director | – | $0 |
| JANICE TURNER | SECRETARY Trustee or director, Officer | – | $0 |
| WALTER WATSON | VICE PRESIDE Trustee or director, Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- 4513 VALLEYDALE RD STE 3, BIRMINGHAM, AL 35242-4663
- Principal officer (990 for 2025)
- KENNETH KING, 249 RIVERSIDE DR, HUNTSVILLE, AL 35811
- Signed the 990
- KENNETH KING, TREASURER
- Phone
- (256) 533-1670
- Return prepared by
- HILL FOGG PC
Mission
PROVIDE AFFORDABLE HOUSING FOR THE ELDERLY
Program accomplishments
- REVENUES AND RELATED EXPENSES FOR ELDERLY HOUSINGExpenses $2,073,190 · revenue $1,991,267
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7239523
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Supporting organization (509(a)(3))
- Donations deductible (Pub 78)
- Supporting organization of unknown type
- Exempt since
- 1972
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $2,685,637
- Income (IRS master file)
- $2,052,802
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $2,052,802 | $2,073,190 | $2,685,637 | XML |
| 990 | December 2024 | $1,852,002 | $1,718,255 | $2,585,452 | XML |
| 990 | December 2023 | $1,717,567 | $1,687,039 | $2,492,413 | XML |
| 990 | December 2022 | $1,653,058 | $1,507,893 | $2,433,679 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7239523).
Questions about PRESBYTERIAN APARTMENTS INC
- What is the EIN of PRESBYTERIAN APARTMENTS INC?
- The employer identification number (EIN) of PRESBYTERIAN APARTMENTS INC is 23-7239523.
- Is PRESBYTERIAN APARTMENTS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1972.
- Are donations to PRESBYTERIAN APARTMENTS INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Supporting organization of unknown type).
- Which annual return does PRESBYTERIAN APARTMENTS INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of PRESBYTERIAN APARTMENTS INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did PRESBYTERIAN APARTMENTS INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of PRESBYTERIAN APARTMENTS INC?
- The 990 for the year ended December 31, 2025 names KENNETH KING.
- Who are the officers and directors of PRESBYTERIAN APARTMENTS INC?
- The 990 for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does PRESBYTERIAN APARTMENTS INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $2,052,802, expenses of $2,073,190 and total assets of $2,685,637 at year end.
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