Harmon Hill Apartments Inc

Nonprofit profile at a glance

EIN
571104442
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Columbia, SC, USA
Phone
8037861844
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Housing Support

Reported finances

Revenue
$197,797
Expenses
$206,232
Assets
$763,693
Liabilities
$1,177,573

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

17 people listed

Executive titles in this filing

  • Julie Ann Avin (President)
  • Lucy Easler (President & CEO)

Highest reported compensation

  • Julie Ann Avin (President): $205,505 total reported compensation
  • Susan O'Neal (Treasurer): $141,404 total reported compensation
  • Julie Miller (Secretary): $138,451 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The project was established as a non-profit corporation pursuant to the laws and regulations of the state of South Carolina for the purpose of constructing, owning and operating an 18-unit apartment project for low-income individuals with disabilities located in columbia, South Carolina. The project is operated under section 811 of the national housing act and regulated by the u.s. Department of housing and urban development (hud) with respect to rental charges and operating methods. The project also has a project rental assitance contract (prac) with hud, and a significant portion of the project's rental income is received from hud. The project is operated by mental illness recovery center, inc. (mirci), a nonprofit corporation that provides social rehabilitation for individuals in the columbia area who have mental illness and/or emotional problems and is related by common control and management.

What it reported doing in 2025

To provide housing and related services to low income individuals with mental disabilities

Operating model

Revenue model
Grant-funded. 67% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 65
  • Accountability: 91
  • Sustainability: 34
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 96%; rating input score 96
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -4.3%; rating input score 26; 26th percentile among comparable filings
  • Total-asset coverage ratio: 3.7; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: 1.54; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 4.1% per year; rating input score 100; 47th percentile among comparable filings
  • Revenue growth: 4.3% per year; rating input score 100; 44th percentile among comparable filings
  • Asset growth: -2.6% per year; rating input score 0; 14th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 96% of spending went to programs
  • Governance: 12 of 12 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $198K in reported program spending
  • Leadership: top reported pay $206K · 17 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 27 of 27 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Related organizations: 4 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Sustainability: Operating margin scored 26/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.