Nonprofit · EIN 57-0872448
WESTOVER APARTMENTS INC
Tax-exempt · CHARLESTON, SC 29407
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $260,698 | $261,076 | -$378 | $427,608 | $404,368 | $23,240 |
| December 31, 2024 | 990 | $249,944 | $248,191 | $1,753 | $440,069 | $416,451 | $23,618 |
| December 31, 2023 | 990 | $249,271 | $247,701 | $1,570 | $475,695 | $453,830 | $21,865 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $259,569
- Investment income
- $201
- Other revenue
- $928
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $57,976
- Salaries, compensation and benefits (total)
- $97,232
- Professional fundraising fees
- $0
- Accounting fees
- $11,716
- Depreciation
- $23,878
- Program services (functional)
- $235,270
- Management and general (functional)
- $25,806
Balance sheet and other
- Total assets, start of year
- $440,069
- Total assets, end of year
- $427,608
- Total liabilities, end of year
- $404,368
- Net assets, end of year
- $23,240
- Land, buildings and equipment
- $168,040
- Net assets without donor restrictions
- $23,240
- Gross receipts
- $260,698
- Employees
- 0
- Year formed
- 1987
- State of legal domicile
- SC
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 |
|---|---|---|---|
| RUSSELL ABNEY | BOARD MEMBER Trustee or director | – | $0 |
| ANN BATTIN | VICE PRESIDE Trustee or director | – | $0 |
| A JOY JAY | EXEC.DIRECTO Trustee or director | – | $0 |
| JOHN MCGILL | PRESIDENT Trustee or director, Officer | – | $0 |
| JEREMY WILSON | BOARD MEMBER Trustee or director | – | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RUSSELL ABNEY | BOARD MEMBER Trustee or director | – | $0 |
| ANN BATTIN | VICE PRESIDE Trustee or director | – | $0 |
| A JOY JAY | EXEC.DIRECTO Trustee or director | – | $0 |
| JOHN MCGILL | PRESIDENT Trustee or director, Officer | – | $0 |
| JEREMY WILSON | BOARD MEMBER Trustee or director | – | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANN BATTIN | BOARD MEMBER Trustee or director | – | $0 |
| ANNE DEBBIE CALCUTT | BOARD MEMBER Trustee or director | – | $0 |
| GEORGE RUFUS GREENE | BOARD MEMBER Trustee or director | – | $0 |
| A JOY JAY | EXEC.DIRECTO Trustee or director | – | $0 |
| BILL TURNER | BOARD MEMBER Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- 4 PALMETTO PARK DRIVE, CHARLESTON, SC 29407-5974
- Principal officer (990 for 2025)
- A JOY JAY, 1823 GADSDEN STREET, COLUMBIA, SC 29201
- Signed the 990
- A JOY JAY, EXEC.DIRECTOR MHASC
- Phone
- (803) 779-5363
- Return prepared by
- DIANNE BAUGHMAN CPA
Mission
PROVIDED HOUSING FOR CHRONICALLY MENTALLY ILL PERSONS BY OPERATING AN APARTMENT COMMUNITY REGULATED UNDER SECTION 202 OF THE NATIONAL HOUSING ACT OF 1959.
Program accomplishments
- SAME AS ORGANIZATION MISSION STATED ABOVEExpenses $235,270
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
- 57-0872448
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1989
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $427,608
- Income (IRS master file)
- $260,698
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $260,698 | $261,076 | $427,608 | IRS |
| 990 | December 2024 | $249,944 | $248,191 | $440,069 | IRS |
| 990 | December 2023 | $249,271 | $247,701 | $475,695 | XML |
| 990 | December 2022 | $239,556 | $268,033 | $493,566 | 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 57-0872448).
Questions about WESTOVER APARTMENTS INC
- What is the EIN of WESTOVER APARTMENTS INC?
- The employer identification number (EIN) of WESTOVER APARTMENTS INC is 57-0872448.
- Is WESTOVER APARTMENTS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1989.
- Are donations to WESTOVER APARTMENTS INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WESTOVER 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 WESTOVER 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 WESTOVER 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 WESTOVER APARTMENTS INC?
- The 990 for the year ended December 31, 2025 names A JOY JAY.
- Who are the officers and directors of WESTOVER APARTMENTS INC?
- The 990 for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does WESTOVER APARTMENTS INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $260,698, expenses of $261,076 and total assets of $427,608 at year end.
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