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NORTHGATE HOMES ASSOCIATION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
NORTHGATE HOMES ASSOCIATION (EIN 52-1048820)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-08-05
IRS object ID
202412189349301331
Schema version
2023v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-08-05T13:19:14-07:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN541182313PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1GOLDKLANG GROUP CPAS PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11801 ROBERT FULTON DR 200AddressLine1Txt
CityRESTONCityNm
State AbbreviationVAStateAbbreviationCd
ZIP20191ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN521048820EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Northgate Homes CorporationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlNORTBusinessNameControlTxt
Phone3019247355PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13414 Morningwood DriveAddressLine1Txt
CityOlneyCityNm
State AbbreviationMDStateAbbreviationCd
ZIP20832ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSaul PinedaPersonNm
Person TitlePresidentPersonTitleTxt
Phone3019247355PhoneNum
Signature2024-07-25SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonS Gail Moore CPAPreparerPersonNm
PTINP00335366PTIN
Phone7033919003PhoneNum
Preparation2024-08-05PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-08-08 14:25:15ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSaul PinedaPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line120215 Maple Leaf CtAddressLine1Txt
CityMontgomery VillageCityNm
State AbbreviationMDStateAbbreviationCd
ZIP20886ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,095,337GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website Addressmontgomeryvillage.comWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1977FormationYr
Legal Domicile StateMDLegalDomicileStateCd
Activity Or MissionMaintenance of common propertyActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers7TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$994,211PYContributionsGrantsAmt
CY Contributions Grants$1,077,672CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$14,451PYInvestmentIncomeAmt
CY Investment Income$17,665CYInvestmentIncomeAmt
PY Other Revenue$7,697PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,016,359PYTotalRevenueAmt
CY Total Revenue$1,095,337CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,109,181PYOtherExpensesAmt
CY Other Expenses$983,710CYOtherExpensesAmt
PY Total Expenses$1,109,181PYTotalExpensesAmt
CY Total Expenses$983,710CYTotalExpensesAmt
PY Revenues Less Expenses-$92,822PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$111,627CYRevenuesLessExpensesAmt
Total Assets BOY$1,107,032TotalAssetsBOYAmt
Total Assets EOY$1,261,863TotalAssetsEOYAmt
Total Liabilities BOY$125,601TotalLiabilitiesBOYAmt
Total Liabilities EOY$168,805TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$981,431NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,093,058NetAssetsOrFundBalancesEOYAmt
MissionMaintenance of common propertyMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$787,507ExpenseAmt
Grant$0GrantAmt
Revenue$1,095,337RevenueAmt
DescThe Corporation was organized to collectively maintain and preserve the common property and amenities for the pleasure and benefit of the general public.Desc
Total Program Service Expenses$787,507TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxYes (true)SubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document6IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (true)DelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ComSource Management IncBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3019247355PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13414 Morningwood DriveAddressLine1Txt
CityOlneyCityNm
State AbbreviationMDStateAbbreviationCd
ZIP20832ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
Saul Pineda
Pres/As NeededYes (X)$0$0$0
Jane Hatch
Vice Pres/As NeededYes (X)$0$0$0
Michael Brown
Treas/As NeededYes (X)$0$0$0
Sarah Albert
Sec/As NeededYes (X)$0$0$0
Ira Krowitz
Dir/As Needed$0$0$0Yes (X)
Diane Wright
Dir/As Needed$0$0$0Yes (X)
Alan Nuta
Dir/As Needed$0$0$0Yes (X)
FieldValueIRS element (for citing)
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
American Protective Management Service
PO Box 1430GermantownMD20875Surveillance$105,942
ComSource Management Inc
3414 Morningwood DrOlneyMD20832Management Agent$106,862
McFall & Berry Landscaping
3420 Morningwood DrOlneyMD20832Greenspace$124,406
Mead Tree Turf Care
3316 Hipsley RdWoodbineMD21797Trees$183,975
J J Trash Service Inc
2504 Back Acre CircleMount AiryMD21771Trash Removal$110,786
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K5CntrctRcvdGreaterThan100KCnt
Membership Dues$1,077,672MembershipDuesAmt
Total Contributions$1,077,672TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$17,665TotalRevenueColumnAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$17,665ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,095,337TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$17,665ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$106,862TotalAmt
Program Services$0ProgramServicesAmt
Management And General$106,862ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$60,103TotalAmt
Program Services$0ProgramServicesAmt
Management And General$60,103ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$5,150TotalAmt
Program Services$0ProgramServicesAmt
Management And General$5,150ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$14,557TotalAmt
Program Services$0ProgramServicesAmt
Management And General$14,557ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$9,531TotalAmt
Program Services$0ProgramServicesAmt
Management And General$9,531ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
Electricity$33,123$33,123$0$0
Greenspace$179,731$179,731$0$0
Trash Removal$129,608$129,608$0$0
Surveillance$105,942$105,942$0$0

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$339,103TotalAmt
Program Services$339,103ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$983,710TotalAmt
Program Services$787,507ProgramServicesAmt
Management And General$196,203ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$51,199BOYAmt
EOY$7,370EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,006,522BOYAmt
EOY$1,215,844EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$44,411BOYAmt
EOY$34,100EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$1,453BOYAmt
EOY$1,367EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$3,447BOYAmt
EOY$3,182EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,107,032BOYAmt
EOY$1,261,863EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$16,462BOYAmt
EOY$17,383EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$109,139BOYAmt
EOY$151,422EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$125,601BOYAmt
EOY$168,805EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$155,528BOYAmt
EOY$155,596EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$825,903BOYAmt
EOY$937,462EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$981,431BOYAmt
EOY$1,093,058EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,107,032BOYAmt
EOY$1,261,863EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$111,627ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues NondedYes (true)SubstantiallyAllDuesNondedInd
Only In House LobbyingYes (true)OnlyInHouseLobbyingInd
Agree Carryover Prior YearfalseAgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$1,095,337TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$1,095,337RevenueSubtotalAmt
Total Revenue Per Form990$1,095,337TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$983,710TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$983,710ExpensesSubtotalAmt
Total Expenses Per Form990$983,710TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePt X, Line 2FormAndLineReferenceDesc
ExplanationThe Corporations policy is to recognize any tax penalties and interest as an expense when incurred. The Corporations federal returns for the past three years remain subject to examination by the Internal Revenue Service.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (18 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Pt VI, Line 3The Association has hired ComSource Management, Inc. to oversee daily operations.
Pt VI, Line 6The Association has 1,149 homeowner members.
Pt VI, Line 7aThe homeowner members elect a Board of Directors.
Pt VI, Line 7bSome decisions are subject to member approval.
Pt VI, Line 11bThe Board of Directors and Management Agent review the Form 990.
Pt VI, Line 19The documents are available to members and potential members upon request.
Pt VI, Line 15aThe Associations officers and directors are not compensated.
Form 990, Part IX, Line 24eElectrical 14587. 14587. 0. 0.
Form 990, Part IX, Line 24eCommon Area Maintenance 17614. 17614. 0. 0.
Form 990, Part IX, Line 24eCounty Commission Fees 7469. 7469. 0. 0.
Form 990, Part IX, Line 24eWater Quality 18726. 18726. 0. 0.
Form 990, Part IX, Line 24eCredit Loss - Receivables 960. 960. 0. 0.
Form 990, Part IX, Line 24eStreets 80237. 80237. 0. 0.
Form 990, Part IX, Line 24ePaths 37900. 37900. 0. 0.
Form 990, Part IX, Line 24eTrees 101850. 101850. 0. 0.
Form 990, Part IX, Line 24eConcrete 4170. 4170. 0. 0.
Form 990, Part IX, Line 24eLandscaping 23650. 23650. 0. 0.
Form 990, Part IX, Line 24eStorm Drain 31940. 31940. 0. 0.

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