HEMLOCK FARMS COMMUNITY ASSOCIATION: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- HEMLOCK FARMS COMMUNITY ASSOCIATION (EIN 23-1708366)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-13
- IRS object ID
- 202413189349309271
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-13T16:23:51-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 205941266 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WILLIAM OWENS AND COMPANY CPAS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5 JOHN STREET | AddressLine1Txt |
| City | Carbondale | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 18407 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 231708366 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HEMLOCK FARMS COMMUNITY ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | HEML | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1007 HEMLOCK FARMS | AddressLine1Txt |
| City | LORDS VALLEY | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 18428 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL GUTIERREZ | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 5707754200 | PhoneNum |
| Signature | 2024-11-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Edward P Anderson CPA | PreparerPersonNm |
| PTIN | P01434461 | PTIN |
| Phone | 5702819761 | PhoneNum |
| Preparation | 2024-11-13 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MICHAEL GUTIERREZ | PrincipalOfficerNm |
| Gross Receipts | $13,359,355 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.hemlockfarms.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1979 | FormationYr |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Activity Or Mission | HEMLOCK FARMS COMMUNITY ASSOCIATION WAS ORGANIZED TO PROVIDE FOR THE CURRENT OPERATIONS AND FUTURE MAINTENANCE OF COMMON PROPERTY AT HEMLOCK FARMS AND PROVIDE SERVICES TO ITS MEMBERS | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 222 | TotalEmployeeCnt |
| Total Volunteers | 200 | TotalVolunteersCnt |
| Total Gross UBI | $122,494 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $8,477,741 | PYContributionsGrantsAmt |
| CY Contributions Grants | $5,214 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,844,080 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $11,778,870 | CYProgramServiceRevenueAmt |
| PY Investment Income | $93,929 | PYInvestmentIncomeAmt |
| CY Investment Income | $331,846 | CYInvestmentIncomeAmt |
| PY Other Revenue | $173,376 | PYOtherRevenueAmt |
| CY Other Revenue | $1,172,198 | CYOtherRevenueAmt |
| PY Total Revenue | $12,589,126 | PYTotalRevenueAmt |
| CY Total Revenue | $13,288,128 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,055,549 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,456,909 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $6,862,288 | PYOtherExpensesAmt |
| CY Other Expenses | $6,447,291 | CYOtherExpensesAmt |
| PY Total Expenses | $11,917,837 | PYTotalExpensesAmt |
| CY Total Expenses | $11,904,200 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $671,289 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,383,928 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $27,207,050 | TotalAssetsBOYAmt |
| Total Assets EOY | $28,591,678 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $816,092 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $816,792 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $26,390,958 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $27,774,886 | NetAssetsOrFundBalancesEOYAmt |
| Mission | HEMLOCK FARMS COMMUNITY ASSOCIATION WAS ORGANIZED TO PROVIDE FOR THE CURRENT OPERATIONS AND FUTURE MAINTENANCE OF COMMON PROPERTY AT HEMLOCK FARMS AND PROVIDE SERVICES TO ITS MEMBERS | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $10,326,641 | ExpenseAmt |
| Revenue | $12,828,574 | RevenueAmt |
| Desc | HEMLOCK FARMS COMMUNITY ASSOCIATION WAS ORGANIZED TO PROVIDE ADMINISTRATION OF THE CURRENT AND FUTURE OPERATIONS AND MAINTENANCE OF COMMON PROPERTY AT HEMLOCK FARMS. THE ASSOCIATION ALSO PROVIDES VARIOUS SERVICES TO ITS MEMBERS INCLUDING, BUT NOT LIMITED TO, RECREATION ACTIVITIES, PUBLIC SAFETY, SANITATION, CULTURAL ACTIVITIES, COMMUNITY CONSERVATION AND WATER SERVICES. | Desc |
| Total Program Service Expenses | $10,326,641 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | Yes (true) | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 56 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 222 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BOARD OF DIRECTORS | PersonNm |
| Phone | 5707754200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1007 HEMLOCK FARMS | AddressLine1Txt |
| City | LORDS VALLEY | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 18428 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|---|
| SHAUN NORDLIE | ||||||||
| ASSOCIATION MANAGER | 50.00 | 5.00 | Yes (X) | $176,345 | $0 | $24,865 | ||
| JOHN WORMUTH | ||||||||
| ASST SECRETARYASST COMM M | 40.00 | 0.00 | $120,744 | $0 | $12,511 | Yes (X) | ||
| ANN MARIE DRAKE | ||||||||
| COMPTROLLER | 50.00 | 0.00 | $108,559 | $0 | $4,424 | Yes (X) | ||
| TRACY MILLER | ||||||||
| BOARD MEMBER | 5.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| ALLA ROYTBERG | ||||||||
| BOARD MEMBER | 5.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| MICHAEL SMOLENSKI | ||||||||
| BOARD MEMBER | 5.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| JAMES SANTOMENNA | ||||||||
| BOARD MEMBER | 5.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| ROBERT RODIA | ||||||||
| VICE-PRESIDENT | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| JOHN HANNICK | ||||||||
| PRESIDENT | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| MICHAEL GUTIERREZ | ||||||||
| TREASURER | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| MICHAEL PECHERSKY | ||||||||
| ASST TREASURER | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| PHILIP GUARRAIA | ||||||||
| SECRETARY | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $405,648 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $41,800 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $5,214 | AllOtherContributionsAmt |
| Total Contributions | $5,214 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MEMBERSHIP ASSESSMENTS | Desc |
| Business | 531390 | BusinessCd |
| Total Revenue Column | $11,778,870 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $11,778,870 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $11,778,870 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $331,846 | TotalRevenueColumnAmt |
| Exclusion | $331,846 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $77,631 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $71,227 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $6,404 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,404 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $6,404 | UnrelatedBusinessRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|---|
| ADVERTISING INCOME | 541800 | $116,090 | $116,090 | |
| PROGRAM ACTIVITIES INCO | 900099 | $381,616 | $381,616 | |
| ADMINISTRATIVE INCOME | 531390 | $668,088 | $668,088 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,165,794 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $13,288,128 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $12,828,574 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $122,494 | UnrelatedBusinessRevenueAmt |
| Exclusion | $331,846 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $447,448 | TotalAmt |
| Management And General | $447,448 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,023,697 | TotalAmt |
| Program Services | $3,585,654 | ProgramServicesAmt |
| Management And General | $438,043 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,195 | TotalAmt |
| Program Services | $42,033 | ProgramServicesAmt |
| Management And General | $13,162 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $556,634 | TotalAmt |
| Program Services | $429,231 | ProgramServicesAmt |
| Management And General | $127,403 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $373,935 | TotalAmt |
| Program Services | $304,139 | ProgramServicesAmt |
| Management And General | $69,796 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75,280 | TotalAmt |
| Management And General | $75,280 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,000 | TotalAmt |
| Management And General | $20,000 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $628,667 | TotalAmt |
| Program Services | $566,092 | ProgramServicesAmt |
| Management And General | $62,575 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,588 | TotalAmt |
| Management And General | $4,588 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $150,542 | TotalAmt |
| Program Services | $112,188 | ProgramServicesAmt |
| Management And General | $38,354 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $83,912 | TotalAmt |
| Program Services | $16,416 | ProgramServicesAmt |
| Management And General | $67,496 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $353,816 | TotalAmt |
| Program Services | $315,055 | ProgramServicesAmt |
| Management And General | $38,761 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,270 | TotalAmt |
| Program Services | $57,879 | ProgramServicesAmt |
| Management And General | $3,391 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,056 | TotalAmt |
| Program Services | $6,056 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,207,936 | TotalAmt |
| Program Services | $1,096,119 | ProgramServicesAmt |
| Management And General | $111,817 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $531,258 | TotalAmt |
| Program Services | $525,710 | ProgramServicesAmt |
| Management And General | $5,548 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| REPAIRS AND MAINTENANCE | $2,519,039 | $2,498,336 | $20,703 |
| MATERIALS AND SUPPLIES | $302,266 | $293,151 | $9,115 |
| RECREATION EVENTS | $157,032 | $135,208 | $21,824 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $345,629 | TotalAmt |
| Program Services | $343,374 | ProgramServicesAmt |
| Management And General | $2,255 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,904,200 | TotalAmt |
| Program Services | $10,326,641 | ProgramServicesAmt |
| Management And General | $1,577,559 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,287,847 | BOYAmt |
| EOY | $9,730,244 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $802,636 | BOYAmt |
| EOY | $635,329 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $292,450 | BOYAmt |
| EOY | $313,320 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $33,433,314 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $17,935,303 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,049,275 | BOYAmt |
| EOY | $15,498,011 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,687,582 | BOYAmt |
| EOY | $2,334,968 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $87,260 | BOYAmt |
| EOY | $79,806 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,207,050 | BOYAmt |
| EOY | $28,591,678 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $350,875 | BOYAmt |
| EOY | $386,841 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $67,223 | BOYAmt |
| EOY | $58,818 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $397,994 | BOYAmt |
| EOY | $371,133 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $816,092 | BOYAmt |
| EOY | $816,792 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,390,958 | BOYAmt |
| EOY | $27,774,886 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,390,958 | BOYAmt |
| EOY | $27,774,886 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,207,050 | BOYAmt |
| EOY | $28,591,678 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,383,928 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,350,246 | OtherCostOrOtherBasisAmt |
| Book Value | $1,350,246 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $13,436,764 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,572,218 | DepreciationAmt |
| Book Value | $5,864,546 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $13,338,223 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,159,130 | DepreciationAmt |
| Book Value | $8,179,093 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,308,081 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,203,955 | DepreciationAmt |
| Book Value | $104,126 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $15,498,011 | TotalBookValueLandBuildingsAmt |
| Total Rev Etc Audited Fincl Stmt | $13,359,355 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $13,359,355 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$71,227 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$71,227 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $13,288,128 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $11,975,427 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $71,227 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $71,227 | ExpensesNotReportedAmt |
| Expenses Subtotal | $11,904,200 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $11,904,200 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other revenues included on Form 990 (Part XI, line 4b) | DIRECT RENTAL EXPENSES (71,227) ARE NETTED AGAINST REVENUES ON FORM 990 AND SHOWN AS EXPENSES ON THE AUDITED FINANCIAL STATEMENTS. |
| Other expenses not included on Form 990 (Part XII, line 2d) | DIRECT RENTAL EXPENSES (71,227) ARE NETTED AGAINST REVENUES ON FORM 990 AND SHOWN AS EXPENSES ON THE AUDITED FINANCIAL STATEMENTS. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SHAUN NORDLIE | PersonNm |
| Title | ASSOCIATION MANAGER | TitleTxt |
| Base Compensation Filing Org | $176,345 | BaseCompensationFilingOrgAmt |
| Deferred Compensation Flng Org | $3,683 | DeferredCompensationFlngOrgAmt |
| Nontaxable Benefits Filing Org | $21,182 | NontaxableBenefitsFilingOrgAmt |
| Total Compensation Filing Org | $201,210 | TotalCompensationFilingOrgAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Members or stockholder classes and rights Part VI line 6 | MEMBERS CONSIST OF PROPERTY OWNERS WITHIN THE HEMLOCK FARMS COMMUNITY ASSOCIATION, INC. |
| Member election for additional members Part VI line 7a | MEMBERS IN GOOD STANDING ELECT THE GOVERNING BODY. |
| Governing body decisions Part VI line 7b | CERTAIN CAPITAL EXPENDITURES REQUIRE MEMBERSHIP APPROVAL |
| Form 990 governing body review Part VI line 11 | DRAFT OF THE 990 IS PROVIDED TO THE COMMUNITY MANAGER AND AUDIT COMMITTEE FOR REVIEW. THEY THEN FORWARD THE 990 TO THE BOARD OF DIRECTORS FOR FINAL REVIEW AND APPROVAL. |
| Conflict of interest policy compliance Part VI line 12c | ANNUALLY, DEPARTMENT HEADS AND BOARD MEMBERS ARE REQUIRED TO REVIEW AND SIGN A CONFLICT OF INTEREST POLICY. THROUGHOUT THE YEAR, ALL APPLICABLE PERSONS ARE REMINDED TO DISCLOSE ANY CONFLICTS OF INTEREST SHOULD ANY ARISE. |
| CEO executive director top management comp Part VI line 15a | THE ASSOCIATION UTILIZES A MANAGER REVIEW SUB-COMMITTEE OF THE BOARD OF DIRECTORS THAT IS RESPONSIBLE FOR SETTING/MONITORING THE SALARY OF THE COMMUNITY MANAGER. THE COMMITTEE TAKES INTO ACCOUNT THE SIZE,COMPLEXITY, AND LOCATION OF THE ASSOCIATION IN RELATION TO THE OTHER COMMUNITY ASSOCIATIONS IN THE AREA AND THE RATES AT WHICH OTHER COMMUNITY MANAGERS ARE COMPENSATED BASED ON PERFORMANCE STANDARDS ON WHICH THE MANAGER IS EVALUATED. |
| Other officer or key employee compensation Part VI line 15b | REVIEWS ARE PERFORMED ANNUALLY ON KEY EMPLOYEES. SALARIES ARE BASED ON PERFORMANCE AND LONGEVITY. CONSIDERATION IS GIVEN TO COMPENSATION OF EMPLOYEES IN SIMILAR POSITIONS AT OTHER LOCAL COMMUNITY ASSOCIATIONS. |
| Governing documents etc available to public Part VI line 19 | THE ASSOCIATION MAINTAINS A LIST OF DOCUMENTS THAT ARE AVAILABLE TO REVIEW UPON REQUEST. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HFCA HOLDINGS LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1000 HEMLOCK FARMS | AddressLine1Txt |
| City | Hawley | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 18428 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 465574240 | EIN |
| Primary Activities | REAL ESTATE MANAGEMENT | PrimaryActivitiesTxt |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Total Income | $77,631 | TotalIncomeAmt |
| End Of Year Assets | $738,235 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HEMLOCK FARMS COMMUNITY ASSOCIATION | BusinessNameLine1Txt |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HEMLOCK FARMS CONSERVANCY | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1007 HEMLOCK FARMS | AddressLine1Txt |
| City | Hawley | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 18428 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 263741841 | EIN |
| Primary Activities | ENVIRONMENTAL CONSERVATION | PrimaryActivitiesTxt |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Exempt Code Section | 501C3 | ExemptCodeSectionTxt |
| Public Charity Status | 9 | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | Yes (true) | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (true) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |