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FOLSOM OAKS APARTMENTS INC

EIN 87-0746410 SACRAMENTO, CA

Revenue 2024
$253,615
Expenses 2024
$574,638

Program services were 91.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
L21
Classification
1000
Street
650 HOWE AVENUE BLDG 400A

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Mission and programs · 2024

Mission

TO PROVIDE AFFORDABLE HOUSING IN FOLSOM FOR PEOPLE WITH SPECIAL NEEDS.

  • THE FOLSOM OAKS APARTMENTS PROVIDE AFFORDABLE HOUSING WITH SUPPORTS FOR LOW-INCOME HOUSEHOLDS IN WHICH AT LEAST ONE ADULT HOUSEHOLD MEMBER HAS A QUALIFYING DISABILITY. THE COMPLEX INCLUDES EIGHTEEN (18) ONE, TWO, AND THREE BEDROOM RENTAL UNITS, AN ADDITIONAL MANAGER'S UNIT, A TOT LOT, PICNIC AREA, AND A COMMUNITY ROOM WITH OFFICES FOR ASSIGNED STAFF.

    Expenses $526,795 · Revenue $85,568

As filed on the 2024 return.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • CHRISTINA BILYEU

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1 + 3 related
  • VIRGIL PACHECO

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1 + 2 related
  • FELICIA HAECKER

    SECRETARY

    Total calculated
    $0
    Hours/week
    1 + 2 related
  • MATTHEW DECKER

    TREASURER

    Total calculated
    $0
    Hours/week
    1 + 3 related
  • SARA COLLETTE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • APRIL LUDWIG

    CEO

    Total calculated
    $224,146
    From this org
    $0
    From related orgs
    $212,298
    Other
    $11,848
    Hours/week
    4 + 60 related

    Schedule J breakdown matched by us

    Base
    $0 + $212,298 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $3,942 related
    Nontaxable benefits
    $0 + $7,906 related
    Filer's total
    $0 + $224,146 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $253,615
    Expenses
    $574,638
    Contributions
    $162,084
    Grants paid
    $0
  • 2023
    Revenue
    $229,992
    Expenses
    $601,621
    Contributions
    $142,067
    Grants paid
    $0
  • 2022
    Revenue
    $232,289
    Expenses
    $559,797
    Contributions
    $126,025
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    $212,735
    Expenses
    $572,305
    Assets (EOY)
    $3,736,803
  • 2020 · 990

    Revenue
    $190,283
    Expenses
    $502,843
    Assets (EOY)
    $3,909,175
  • 2019 · 990

    Revenue
    $197,858
    Expenses
    $535,497
    Assets (EOY)
    $4,154,253
  • 2018 · 990

    Revenue
    $203,184
    Expenses
    $522,266
    Assets (EOY)
    $4,254,857
  • 2017 · 990

    Revenue
    $197,558
    Expenses
    $524,313
    Assets (EOY)
    $4,448,038
  • 2017 · 990

    Revenue
    $197,558
    Expenses
    $524,313
    Assets (EOY)
    $4,448,038
  • 2016 · 990

    Revenue
    $193,653
    Expenses
    $518,369
    Assets (EOY)
    $4,676,296
  • 2015 · 990

    Revenue
    $172,131
    Expenses
    $506,066
    Assets (EOY)
    $4,886,316
  • 2014 · 990

    Revenue
    $170,423
    Expenses
    $507,836
    Assets (EOY)
    $5,101,370

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.

Form 990-N e-Postcard, tax year 2008

Tax period
1 July 2008 to 30 June 2009
Principal officer
Michael Lazar
Mailing address
1507 21st Street No 205Sacramento CA 95811
Website
Something was entered that is not a web address, so it is not shown.

As filed, from the IRS e-Postcard file of 26 October 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Declared on its 2024 return

  • TLCS INC

    501(C)(3) · CASE MGMT AND HOUSING SVCS FOR INDIVIDUALS WITH PSYCHIATRIC DISABILITIES · CA

Declared as related by

  • TLCS INC

    On its 2024 return as a controlled entity

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 13 October 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 29 October 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.