2026-01-19T14:38:00-06:00 2025-06-30 351750664 DAUBY O'CONNOR & ZALESKI LLC 501 CONGRESSIONAL BLVD 300 CARMEL IN 46032 990 2024-07-01 351915874 NEIDLINGER GARDEN COURT NEID 5742349923 PO BOX 540 SOUTH BEND IN 46624 ROD LUDWIG AUTHORIZED AGENT 5742349923 2026-01-17 1 1 EKATERINA GWYN P01333750 3178485700 2024 2025-03-06 01:10:19Z JOHN MYERS PO BOX 540 SOUTH BEND IN 46624 341762 0 X N/A X 1996 IN NEIDLINGER GARDEN COURT, INC. IS AN INDIANA NOT-FOR-PROFIT AND WAS ORGANIZED TO CONSTRUCT, OWN AND OPERATE A 41 UNIT APARTMENT COMPLEX IN PLYMOUTH, INDIANA KNOWN AS NEIDLINGER GARDEN COURT APARTMENTS. IT WAS ORGANIZED PURSUANT TO SECTION 811 OF THE NATIONAL HOUSING ACT. THE ORGANIZATION HAS EXECUTED THE STANDARD REGULATORY AGREEMENTS WITH HUD THAT GOVERNS THE OPERATIONS OF THE COMMUNITY WITH THE FEDERAL HOUSING ADMINISTRATION (FHA). IN ADDITION, THE CORPORATION HAS ALSO ENTERED INTO A PROJECT RENTAL ASSISTANCE CONTRACT (PRAC) WITH HUD. THE PRAC CONTRACT IS A RENT ASSISTANCE PROGRAM FOR LOW INCOME FAMILIES OR PERSONS AS PROVIDED BY THE SECTION 8 PROGRAM OF THE NATIONAL HOUSING ACT. 10 10 0 10 0 0 144426 140360 189224 195069 6 13 6744 6320 340400 341762 0 0 0 0 0 0 0 0 0 385036 383178 385036 383178 -44636 -41416 948218 901980 48850 44028 899368 857952 X NEIDLINGER GARDEN COURT, INC. IS AN INDIANA NOT-FOR-PROFIT AND WAS ORGANIZED TO CONSTRUCT, OWN AND OPERATE A 41 UNIT APARTMENT COMPLEX IN PLYMOUTH, INDIANA KNOWN AS NEIDLINGER GARDEN COURT APARTMENTS. IT WAS ORGANIZED PURSUANT TO SECTION 811 OF THE NATIONAL HOUSING ACT. THE ORGANIZATION HAS EXECUTED THE STANDARD REGULATORY AGREEMENTS WITH HUD THAT GOVERNS THE OPERATIONS OF THE COMMUNITY WITH THE FEDERAL HOUSING ADMINISTRATION (FHA). IN ADDITION, THE CORPORATION HAS ALSO ENTERED INTO A PROJECT RENTAL ASSISTANCE CONTRACT (PRAC) WITH HUD. THE PRAC CONTRACT IS A RENT ASSISTANCE PROGRAM FOR LOW INCOME FAMILIES OR PERSONS AS PROVIDED BY THE SECTION 8 PROGRAM OF THE NATIONAL HOUSING ACT. 0 0 253448 201389 NEIDLINGER GARDEN COURT, INC. IS AN INDIANA NOT-FOR-PROFIT AND WAS ORGANIZED TO CONSTRUCT, OWN AND OPERATE A 41 UNIT APARTMENT COMPLEX IN PLYMOUTH, INDIANA KNOWN AS NEIDLINGER GARDEN COURT APARTMENTS. IT WAS ORGANIZED PURSUANT TO SECTION 811 OF THE NATIONAL HOUSING ACT. THE ORGANIZATION HAS EXECUTED THE STANDARD REGULATORY AGREEMENTS WITH HUD THAT GOVERNS THE OPERATIONS OF THE COMMUNITY WITH THE FEDERAL HOUSING ADMINISTRATION (FHA). IN ADDITION, THE CORPORATION HAS ALSO ENTERED INTO A PROJECT RENTAL ASSISTANCE CONTRACT (PRAC) WITH HUD. THE PRAC CONTRACT IS A RENT ASSISTANCE PROGRAM FOR LOW INCOME FAMILIES OR PERSONS AS PROVIDED BY THE SECTION 8 PROGRAM OF THE NATIONAL HOUSING ACT. 253448 1 1 0 0 0 0 0 0 0 0 1 0 1 0 1 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 1 0 0 0 1 5 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 1 1 0 0 1 1 0 1 1 0 0 1 1 1 1 0 0 0 0 0 X RODNEY LUDWIG 5742349923 PO BOX 540 SOUTH BEND IN 46624 X X JOHN MYERS PRESIDENT 0.50 4.50 X X 0 0 0 DIANN PARSONS VICE PRESIDENT 0.50 4.50 X X 0 0 0 KAREN GEHRKE SECRETARY 0.50 4.50 X X 0 0 0 LORETTA PETERS DIRECTOR 0.50 4.50 X 0 0 0 LORI PARRISH DIRECTOR 0.50 4.50 X 0 0 0 MARY KAUFMAN DIRECTOR 0.50 4.50 X 0 0 0 SARAH SMITH DIRECTOR 0.50 4.50 X 0 0 0 SHARON BALKA DIRECTOR 0.50 4.50 X 0 0 0 SUSAN ELLERT DIRECTOR 0.50 4.50 X 0 0 0 MATT COTTRILL DIRECTOR 0.50 4.50 X 0 0 0 MARK COTTRILL DIRECTOR 0.50 4.50 X 0 0 0 0 0 0 0 0 0 0 0 140360 140360 RENTAL INCOME 531110 195069 195069 195069 13 13 LAUNDRY & VENDING 531110 5457 5457 MISC OTHER INCOME 531110 503 503 TENANT CHARGES 531110 360 360 6320 341762 201389 0 13 30504 30504 16457 16457 289 289 16581 16581 182253 182253 1447 1447 63004 63004 786 786 MTG CO. EMPLOYEE CHARGE 50335 7405 42930 SERVICE COORDINATOR 21398 21398 BAD DEBTS 124 124 383178 253448 129730 0 5521 14871 433 11139 12608 2358725 1641109 762031 717616 143366 130688 11103 10138 15058 15626 948218 901980 10261 12216 8 198 38581 31614 48850 44028 X 899368 857952 899368 857952 948218 901980 -41416 0 X X 0 1 X 1 1 1 X 113535 123042 118655 144426 140360 640018 146856 165563 172184 189224 195069 868896 260391 288605 290839 333650 335429 1508914 0 0 0 1508914 15 17 16 6 13 67 15 17 16 6 13 67 7140 4348 12879 6744 6320 37431 267546 292970 303734 340400 341762 1546412 0.97580 0.97290 0.00000 X SCHEDULE A, PART III, LINE 12: MISCELLANEOUS INCOME CONSISTS OF TENANT CHARGES, LAUNDRY AND VENDING CHARGES AND OTHER INCOME ITEMS FOR SERVICES PROVIDED FOR THE CONVENIENCE OF THE TENANTS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 41913 41913 2042808 1432663 610145 257480 194904 62576 16524 13542 2982 717616 RESERVE REPLACEMENT FUND 130688 C 130688 ACCRUED MANAGEMENT FEE 12539 SECURITY DEPOSITS 15516 MISC OTHER LIABILITIES 500 ACCRUED WAGES PAYABLE 3059 31614 X 341762 0 341762 0 341762 384914 2702 2702 382212 966 966 383178 PART X, LINE 2: THE CORPORATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND STATE INCOME TAX AND HAS BEEN CLASSIFIED AS AN OTHER THAN PRIVATE FOUNDATION. ACCORDINGLY, NO PROVISION FOR FEDERAL AND STATE TAXES ON REVENUE AND INCOME HAS BEEN RECOGNIZED IN THE ACCOMPANYING FINANCIAL STATEMENTS. GENERALLY, THE FEDERAL AND STATE TAX RETURNS WERE SUBJECT TO EXAMINATIONS FROM THE THREE YEARS AFTER THE LATER OF THE ORIGINAL OR EXTENDED DUE DATE OR THE DATE FILED WITH THE APPLICABLE TAX AUTHORITY. PART XII, LINE 2D - OTHER ADJUSTMENTS: BOOK/TAX DEPRECIATION EXPENSE DIFFERENCE 2,702. PART XII, LINE 4B - OTHER ADJUSTMENTS: BOOK/TAX AMORTIZATION EXPENSE DIFFERENCE 966. FORM 990, PART VI, SECTION A, LINE 2 MATT COTTRILL AND MARK COTTRILL ARE SON AND FATHER. THE FATHER, MARK COTTRILL, REPLACED THE SON, MATT COTTRILL, ON THE BOARD DURING THE TAX YEAR. THEY WERE NOT ON THE BOARD AT THE SAME TIME. FORM 990, PART VI, SECTION A, LINE 3 NEIDLINGER GARDEN COURT, INC. IS MANAGED BY BRADLEY RESIDENTIAL MANAGEMENT, A PROFESSIONAL PROPERTY MANAGEMENT COMPANY. BRADLEY RESIDENTIAL MANAGEMENT HAS A PROJECT OWNER'S AND MANAGEMENT AGENT'S CERTIFICATION FOR MULTIFAMILY HOUSING PROJECTS WITH THE US DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT. UNDER THIS CERTIFICATION, HUD HAS APPROVED BRADLEY RESIDENTIAL MANAGEMENT TO MANAGE THE NEIDLINGER GARDEN COURT APARTMENT COMMUNITY. THE MANAGEMENT CONTRACT ENCOMPASSES THE DAY TO DAY OPERATIONS OF THE PROJECT INCLUDING, BUT NOT LIMITED TO, COLLECTION OF RENTS, MAINTENANCE OF FACILITIES, SUPERVISION OF STAFF, AND ONGOING SUPPORT FOR BOTH THE OWNERS AND TENANTS AS NEEDED IN ORDER TO ESTABLISH A SAFE, SANITARY AND AFFORDABLE ENVIRONMENT. FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP OR MEMBERS SHALL CONSIST OF AND BE COEXISTENT WITH THE BOARD OF DIRECTORS AND THERE SHALL BE NO OTHER MEMBERS OF THE CORPORATION. HOWEVER, THE DIRECTORS OF THE CORPORATION MUST BE MEMBERS OF GARDEN COURT INC. OR SUCH NON MEMBERS OF THAT CORPORATION WHO HAVE BEEN APPROVED BY THE BOARD OF DIRECTORS OF GARDEN COURT INC. FORM 990, PART VI, SECTION A, LINE 7A THE DIRECTORS OF THE CORPORATION MUST BE MEMBERS OF GARDEN COURT INC. OR SUCH NON MEMBERS OF THAT CORPORATION WHO HAVE BEEN APPROVED BY THE BOARD OF DIRECTORS OF GARDEN COURT INC. IN THE EVENT THAT A DIRECTOR OF THIS CORPORATION CEASES TO BE A MEMBER OF GARDEN COURT, INC. SUCH SHALL CONSTITUTE AUTOMATIC RESIGNATION AS A DIRECTOR OF THIS CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B THE AUDITING FIRM SENDS A DRAFT OF THE RETURN TO THE MANAGEMENT COMPANY. THE MANAGEMENT COMPANY PRESENTS THE 990 AT THE BOARD MEETING FOR THEIR REVIEW. ONCE THE BOARD HAS AN OPPORTUNITY TO ASK QUESTIONS, THE BOARD APPROVES THE FORM 990 AND THE PRESIDENT GIVES APPROVAL TO FILE THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C REVIEW THE POLICY ON AN ANNUAL BASIS WITH THE BOARD OF DIRECTORS TO MAKE SURE THAT EVERYONE IS IN COMPLIANCE. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION DOES NOT COMPENSATE OFFICERS OR DIRECTORS (SEE PAGE 7, PART VII). IF THE ORGANIZATION REVISES ITS POSITION ON COMPENSATION OF OFFICERS AND DIRECTORS, AN ADDITIONAL POLICY WILL BE DRAFTED AT THAT TIME. FORM 990, PART VI, SECTION C, LINE 19 EXISTING POLICIES, RETURNS AND FINANCIAL STATEMENTS ARE MAINTAINED AT THE OFFICES OF THE MANAGEMENT COMPANY. THESE DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. FORM 990, PART VII, SECTION A, LINE 1A, COLUMN B: HOURS WORKED FOR RELATED ORGANIZATIONS: ALL OF THE OFFICERS, DIRECTORS, AND EMPLOYEES LISTED IN PART VII, SECTION A PERFORM SIMILAR DUTIES AND HAVE SIMILAR RESPONSIBILITIES FOR RELATED ORGANIZATIONS AS THEY DO FOR THIS ORGANIZATION. THEIR TOTAL HOURS WORKED PER WEEK FOR THIS ORGANIZATION ARE SIMILAR TO THEIR HOURS WORKED FOR RELATED ORGANIZATIONS BOTH IN TERMS OF NUMBER OF HOURS AND TYPE OF WORK PERFORMED. FORM 990, PAGE 12, LINE 2C: OVERVIEW OF AUDIT FUNCTION: THE MANAGEMENT COMPANY RECEIVES A COPY OF THE AUDIT. PRIOR TO THE FINALIZATION OF THE AUDIT, A COPY OF THE AUDIT IS GIVEN TO ALL OF THE BOARD MEMBERS FOR THEIR COMMENTS. WHEN THE AUDIT IS UP FOR BID, THE BOARD DISCUSSES THE RELATIONSHIP WITH THE CURRENT AUDITORS AND MAKES A DETERMINATION AS TO WHETHER TO MAINTAIN THIS RELATIONSHIP OR CHANGE TO A NEW AUDITING FIRM. ARGOS GARDEN COURT INC 9940 EAST 16TH ROAD ARGOS IN 46501 352039163 LOW INCOME HOUSING IN 501(C)(3) 509(A)(2) 0 BOURBON GARDEN INC PO BOX 540 SOUTH BEND IN 46624 260007202 LOW INCOME HOUSING IN 501(C)(3) 509(A)(2) 0 CULVER GARDEN COURT INC 801 S MAIN STREET CULVER IN 46511 273217476 LOW INCOME HOUSING IN 501(C)(3) 509(A)(2) 0 FAIRFIELD GARDEN COURT INC 2200 HILLCREST AVE PLYMOUTH IN 46563 203453966 LOW INCOME HOUSING IN 501(C)(3) 509(A)(2) 0 GARDEN COURT DOWNTOWN INC 315 W GARRO STREET PLYMOUTH IN 46563 581209165 LOW INCOME HOUSING IN 501(C)(3) 509(A)(2) 0 GARDEN COURT INC 315 W GARRO STREET PLYMOUTH IN 46563 351265691 LOW INCOME HOUSING IN 501(C)(3) 509(A)(2) 0 KNOX GARDEN COURT 601 S WILLIAMS STREET PLYMOUTH IN 46534 200349557 LOW INCOME HOUSING IN 501(C)(3) 509(A)(2) 0 LA PAZ GARDEN COURT INC 400 WEST WASHINGTON ST PLYMOUTH IN 46563 204280711 LOW INCOME HOUSING IN 501(C)(3) 509(A)(2) 0 MENTONE GARDEN COURT INC PO BOX 540 SOUTH BEND IN 46624 208609142 LOW INCOME HOUSING IN 501(C)(3) 509(A)(2) 0 THE HURFORD HOUSE 903 E BERKELY PLYMOUTH IN 46563 260007210 LOW INCOME HOUSING IN 501(C)(3) 509(A)(2) 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 SCHEDULE R, PART V: TRANSACTIONS WITH RELATED PARTY: DURING THE YEAR ENDED JUNE 30, 2013, THE SPONSOR ADVANCED $500 TO FUND COMMUNITY OPERATIONS. AT JUNE 30, 2025 $500 REMAINS PAYABLE. THIS AMOUNT IS TO BE REPAID FROM RESIDUAL RECEIPTS WITH HUD APPROVAL.