2025-12-22T09:09:29-06:00 2025-09-30 Kientz & Penick CPAs LLC PO BOX 754 Manhattan KS 66505 990 2024-10-01 480853525 Abilene Housing Inc ABIL 7852631098 601 N Buckeye Abilene KS 67410 Elgin J Glanzer Treasurer 7852631098 2025-12-19 1 0 Eric Kientz CPA P01526012 7854779053 2024 2025-03-06 01:10:19Z Elgin J Glanzer 601 N Buckeye Abilene KS 67410 586741 0 X http://mhsks.org/frontier_estates/ X 1978 KS Providing low-income housing and social activities for the elderly. 5 5 0 4 0 0 1898 2904 555289 578572 2155 5265 0 0 559342 586741 0 0 0 0 110698 120752 0 0 0 487730 459680 598428 580432 -39086 6309 2046633 2029625 869530 791806 1177103 1237819 X Abilene Housing, Inc. was formed and organized as a Kansas nonprofit corporation to provide housing for the low-income elderly. Frontier Estates provides activities, services and programs to enrich and enhance the lives of the tenants. The environment also provides the tenants, who are similar in age, companionship with others who have similar interests and experiences. 0 0 397025 578572 Frontier Estates provides an independent Living Facility (60 apartment units) to house the low-income elderly. Funding for the low-income elderly is provided through Section 8 housing payments from the U.S. Department of Housing and Urban Development (HUD). Abilene Housing (Social Fund) provides residents with a large community room and allows for social affairs, family gatherings, and special entertainment. 397025 1 0 0 0 0 0 0 0 1 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 10 0 1 0 1 0 0 0 0 0 0 0 0 0 0 X 5 5 0 1 0 0 0 0 0 1 1 0 0 1 1 0 1 0 0 0 0 0 X The Organization 7852631098 601 N Buckeye Abilene KS 67410 R Harold Courtois President and Secretary (Oct - Jun) 1.00 X X 0 0 0 Kimberly Haverly President and Secretary (Jul - Sep) 1.00 X X 0 0 0 Elgin J Glanzer Board Treasurer 1.00 X X 0 0 0 J Dennis Biggs MD Board Chair 1.00 X 0 0 0 Angela Johnson Board Member 1.00 X 0 0 0 Sara Boyd Board Member 1.00 X 0 0 0 Nichole Carney Manager 40.00 X 31199 0 0 31199 0 0 0 0 0 0 0 2904 2904 Tenant rent 532000 550353 550353 Rent related services 532000 28219 28219 578572 5265 5265 586741 578572 0 5265 59952 59952 60800 60800 78150 62541 15609 9750 9750 16590 12161 4429 1073 1073 15169 15169 12922 12922 144116 144116 2544 2544 40771 40771 122598 122598 15965 15965 Membership dues 32 32 580432 397025 183407 0 739929 792902 35167 37102 3084867 2342123 869066 742744 402471 456877 2046633 2029625 26397 31838 25622 27685 817511 732283 869530 791806 X 1177103 1237819 1177103 1237819 2046633 2029625 6309 54407 0 X 0 1 X 0 0 X 2434 2106 3854 1898 2904 13196 517892 509031 520339 555289 550353 2652904 520326 511137 524193 557187 553257 2666100 0 204932 192951 204799 220969 212788 1036439 204932 192951 204799 220969 212788 1036439 1629661 1306 15707 1749 2155 5265 26182 1306 15707 1749 2155 5265 26182 521632 526844 525942 559342 558522 2692282 0.60530 0.59790 0.00970 0.00840 X 0 1 X 107414 107414 2761292 2186370 574922 216161 155753 60408 742744 X 641148 54407 54407 586741 0 586741 580432 0 580432 0 580432 Part IV, Line 2b: A custodial liability is maintained to account for security deposits received from tenants. These funds may only be used to cover costs of fixing damage to residential units beyond ordinary wear and tear by the tenant who provided the deposit. Any unused security deposit must be returned to the tenant upon the termination of the tenant's rental services. Part X, Line 2: The Organization is a not-for-profit corporation exempt from federal income taxes under Code Section 501(c)(3) of the Internal Revenue Code. However, the Organization is subject to federal income tax on any unrelated business taxable income. The Organization has adopted the application of the uncertain tax position provisions of FASB ASC 740, Income Taxes. The Organization evaluates its uncertain tax positions using the provisions of FASB ASC 450, Contingencies. Accordingly, a loss contingency would be recognized when it is probable that a liability has been incurred as of the date of the financial statements and the amount of the loss can be reasonably estimated. The amount recognized is subject to estimate and management judgment with respect to the likely outcome of each uncertain tax position. The amount that is ultimately sustained for an individual uncertain tax position or for all uncertain tax positions in the aggregate could differ from the amount recognized. As of September 30, 2025 and 2024, there were no uncertain tax positions identified. The Organization is no longer subject to tax examinations by tax authorities for Forms 990, Return of Organization Exempt from Income Tax, for fiscal years before September 30, 2022. Form 990, Part VI, Section A, line 3 Abilene Housing, Inc (AHI) is affiliated with Memorial Health Systems (MHS). AHI entered into an agreement with MHS for management services. MHS is responsible for appointing members to AHI's board of directors. However, MHS's accountability does not extend beyond making the appointments, and MHS makes no appropriations to AHI. AHI and the Frontier Estates Project pay a management fee to MHS on a contractual basis for the management of AHI's operations. Form 990, Part VI, Section B, line 11b IRS Form 990 is prepared by a certified public accountant engaged by the Organization after the audited financial statements are completed. A draft of IRS Form 990 is sent to the board of directors and management for their review. Once all questions have been resolved, the board authorizes the return to be filed with the IRS. Form 990, Part VI, Section B, line 12c The Organization provides the personnel policy to all employees, which includes the conflict of interest policy. There is no formal monitoring process. However, because of the size of the Organization and the nature of the business, management is aware of any potential conflicts of interest and is able to enforce compliance in a timely manner. Form 990, Part VI, Section C, line 19 The Organization's documents which are subject to public inspection laws are available to any member of the public upon a written request submitted to the Organization's mailing address.