Avalon Second Nonprofit Housing Corporation

Avalon Second Nonprofit Housing Corporation consistently operates with negative net assets, but maintains stable revenue growth and zero executive compensation.

EIN: 141977260 · Ann Arbor, MI · NTEE: L20 · Updated: 2026-03-28

$667KRevenue
$6.2MAssets
75/100Mission Score (Good)
L20
Avalon Second Nonprofit Housing Corporation Financial Summary
MetricValue
Total Revenue$667K
Total Expenses$704K
Program Spending85%
Net Assets$-976,675
Transparency Score75/100

Is Avalon Second Nonprofit Housing Corporation Legit?

Some Concerns

GoodFiling Consistency
ExcellentSpending Efficiency
GoodTransparency
2 FoundRed Flags

Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →

Avalon Second Nonprofit Housing Corporation directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.

About Avalon Second Nonprofit Housing Corporation

Avalon Second Nonprofit Housing Corporation (EIN: 141977260) is a nonprofit organization based in Ann Arbor, MI, classified under NTEE code L20. The organization reported total revenue of $667K and total assets of $6.2M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Avalon Second Nonprofit Housing Corporation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

Organization Overview

12Years Operating
SmallSize Classification
10Years of Filings
MixedRevenue Trajectory

Avalon Second Nonprofit Housing Corporation is a small nonprofit that has been operating for 12 years, with 10 years of IRS 990 filings on record (2014–2023). Revenue has grown at a compound annual rate of 6.2%.

Key Financial Metrics (2023)

From the most recent IRS 990 filing on record:

Total Revenue$657K
Total Expenses$704K
Surplus / Deficit$-46,702
Total Assets$6.4M
Total Liabilities$7.3M
Net Assets$-976,675
Operating Margin-7.1%
Debt-to-Asset Ratio115.4%
Months of Reserves108.3 months

Financial Health Grade: C

In 2023, Avalon Second Nonprofit Housing Corporation reported a deficit of $47K with expenses exceeding revenue, holds 108.3 months of operating reserves (strong position), has a debt-to-asset ratio of 115.4% (high leverage).

Financial Trends

Over 10 years of filings (2014–2023), Avalon Second Nonprofit Housing Corporation's revenue has grown at a compound annual growth rate (CAGR) of 6.2%.

YearRevenue ChangeExpense ChangeAsset Change
2023+6.1%+5.6%+1.7%
2022+11.6%+15.8%-0.2%
2021-9.0%+3.6%+1.0%
2020+17.3%-7.9%-0.4%
2019+5.0%+3.8%-1.6%

IRS Tax-Exempt Classification

IRS Classification Codes1000
IRS Ruling Date2014

Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.

AI Transparency Report

Avalon Second Nonprofit Housing Corporation demonstrates consistent financial activity, with revenues and expenses generally in the range of $400,000 to $700,000 over the past decade. The organization consistently reports zero officer compensation, which is a strong indicator of transparency and a commitment to directing funds towards its mission rather than executive salaries. However, a notable trend is that liabilities consistently exceed assets, with liabilities ranging from approximately $6.8 million to $7.3 million against assets of $5.9 million to $6.3 million. This indicates a negative net asset position, which, while common for some housing nonprofits due to specific financing structures, warrants closer examination to understand the long-term financial stability and debt management strategy. The organization's revenue has shown growth over the decade, from $383,875 in 2014 to $656,953 in 2023, suggesting an increasing capacity to fund its operations. Spending efficiency appears to be a mixed picture. In several recent years (e.g., 2021, 2022, 2023), expenses have exceeded revenue, indicating operational deficits. For instance, in 2023, expenses were $703,655 against revenues of $656,953. This trend of spending more than it earns in certain periods could impact its ability to build reserves or reduce its negative net asset position. Given the NTEE code L20 (Housing, Shelter), it's likely a significant portion of expenses are directly related to program services, but without a detailed breakdown of program, administrative, and fundraising expenses, a precise efficiency assessment is challenging. The consistent reporting of zero officer compensation is a positive sign for transparency and resource allocation.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Avalon Second Nonprofit Housing Corporation with a Mission Score of 75 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

According to IRS 990 filings, Avalon Second Nonprofit Housing Corporation allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.

Key Financial Metrics (2023)

From the most recent IRS 990 filing on record:

$657KTotal Revenue
$704KTotal Expenses
$6.4MTotal Assets
$7.3MTotal Liabilities
$-976,675Net Assets

Executive Compensation Analysis

Executive compensation is consistently reported as 0% across all available filings, indicating that no officers receive salaries from the organization. This is highly favorable, suggesting all available funds are directed towards the organization's mission rather than executive pay.

Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.

Red Flags

The following concerns were identified during AI analysis of Avalon Second Nonprofit Housing Corporation's IRS 990 filings:

Strengths

The following positive indicators were identified for Avalon Second Nonprofit Housing Corporation:

Frequently Asked Questions about Avalon Second Nonprofit Housing Corporation

Is Avalon Second Nonprofit Housing Corporation a legitimate charity?

Based on AI analysis of IRS 990 filings, Avalon Second Nonprofit Housing Corporation (EIN: 141977260) some concerns. Mission Score: 75/100. 2 red flags identified, 3 strengths noted.

How does Avalon Second Nonprofit Housing Corporation spend its money?

Avalon Second Nonprofit Housing Corporation directs 85% of its spending to programs and services. The remaining budget covers administration and fundraising costs.

Are donations to Avalon Second Nonprofit Housing Corporation tax-deductible?

Avalon Second Nonprofit Housing Corporation is registered as a tax-exempt nonprofit (EIN: 141977260). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.

What percentage of Avalon Second Nonprofit Housing Corporation's spending goes to programs?

Avalon Second Nonprofit Housing Corporation directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.

How does Avalon Second Nonprofit Housing Corporation compare to similar nonprofits?

With a transparency score of 75/100 (Good), Avalon Second Nonprofit Housing Corporation is above average for NTEE category L20 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.

Where is Avalon Second Nonprofit Housing Corporation located?

Avalon Second Nonprofit Housing Corporation is headquartered in Ann Arbor, Michigan and files with the IRS under EIN 141977260. It is classified under NTEE code L20.

How many years of IRS 990 filings does Avalon Second Nonprofit Housing Corporation have?

Avalon Second Nonprofit Housing Corporation has 10 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $667K in total revenue.

Why do liabilities consistently exceed assets, resulting in negative net assets?

The filings consistently show liabilities (e.g., $7,329,050 in 2023) exceeding assets (e.g., $6,352,375 in 2023). This negative net asset position could be due to specific financing structures common in affordable housing, such as significant long-term debt or restricted grants, but requires further investigation into the balance sheet details.

What is the detailed breakdown of program, administrative, and fundraising expenses?

While the overall expenses are provided, the IRS 990 data does not provide a granular breakdown of how these expenses are allocated between program services, administrative overhead, and fundraising activities. This information is crucial for a more precise assessment of spending efficiency.

How does the organization cover its operational deficits in years where expenses exceed revenue?

In several years, such as 2023 ($703,655 expenses vs. $656,953 revenue) and 2022 ($666,419 expenses vs. $619,355 revenue), the organization spent more than it earned. Understanding the source of funds used to cover these deficits (e.g., reserves, new debt, or specific grants) is important for assessing financial sustainability.

Filing History

IRS 990 filing history for Avalon Second Nonprofit Housing Corporation showing financial trends over 10 years of public records:

Over 10 years of IRS 990 filings (2014–2023), Avalon Second Nonprofit Housing Corporation's revenue has grown by 71.1%, moving from $384K to $657K. Total assets increased by 1.3% over the same period, from $6.3M to $6.4M. Total functional expenses rose by 35.8%, from $518K to $704K. In its most recent filing year (2023), Avalon Second Nonprofit Housing Corporation reported a deficit of $47K, with expenses exceeding revenue. The organization holds $7.3M in liabilities against $6.4M in assets (debt-to-asset ratio: 115.4%), resulting in net assets of $-976,675.

YearRevenueExpensesAssetsLiabilitiesOfficer Comp. %PDF
2023 $657K $704K $6.4M $7.3M
2022 $619K $666K $6.2M $7.2M
2021 $555K $576K $6.3M $7.1M View 990
2020 $610K $556K $6.2M $7.1M
2019 $520K $603K $6.2M $7.1M View 990
2018 $495K $581K $6.3M $7.2M View 990
2017 $693K $534K $6.4M $7.1M
2016 $448K $518K $6.0M $6.9M View 990
2015 $442K $542K $6.2M $7.1M View 990
2014 $384K $518K $6.3M $7.0M View 990

Year-by-Year Financial Summary

View Individual Filing Years

Explore detailed financial data from each IRS 990 filing year for Avalon Second Nonprofit Housing Corporation:

2023 Filing 2022 Filing 2021 Filing 2020 Filing 2019 Filing 2018 Filing 2017 Filing 2016 Filing 2015 Filing 2014 Filing

Data Sources and Methodology

This transparency report for Avalon Second Nonprofit Housing Corporation is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.

IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.

Disclaimer

AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.

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