2024-11-13T16:23:51-05:00 2023-12-31 205941266 WILLIAM OWENS AND COMPANY CPAS 5 JOHN STREET Carbondale PA 18407 990 2023-01-01 231708366 HEMLOCK FARMS COMMUNITY ASSOCIATION HEML 1007 HEMLOCK FARMS LORDS VALLEY PA 18428 MICHAEL GUTIERREZ TREASURER 5707754200 2024-11-07 true true Edward P Anderson CPA P01434461 5702819761 2024-11-13 X 2023 2024-10-15 13:58:12Z MICHAEL GUTIERREZ 13359355 false X www.hemlockfarms.org X 1979 PA 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 9 9 222 200 122494 0 8477741 5214 3844080 11778870 93929 331846 173376 1172198 12589126 13288128 0 0 5055549 5456909 0 0 6862288 6447291 11917837 11904200 671289 1383928 27207050 28591678 816092 816792 26390958 27774886 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 false false 10326641 12828574 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. 10326641 false false false false false false false false false true false false false false false true false false false false false false false false false false false false true false false false false false false false false false false false false true true false false true 56 0 222 true true true false false false false false false false X 9 9 false false false false true true true true true false false true true true true true true true true false X X BOARD OF DIRECTORS 5707754200 1007 HEMLOCK FARMS LORDS VALLEY PA 18428 SHAUN NORDLIE ASSOCIATION MANAGER 50.00 5.00 X 176345 0 24865 JOHN WORMUTH ASST SECRETARYASST COMM M 40.00 0.00 X 120744 0 12511 ANN MARIE DRAKE COMPTROLLER 50.00 0.00 X 108559 0 4424 TRACY MILLER BOARD MEMBER 5.00 0.00 X 0 0 0 ALLA ROYTBERG BOARD MEMBER 5.00 0.00 X 0 0 0 MICHAEL SMOLENSKI BOARD MEMBER 5.00 0.00 X 0 0 0 JAMES SANTOMENNA BOARD MEMBER 5.00 0.00 X 0 0 0 ROBERT RODIA VICE-PRESIDENT 5.00 0.00 X X 0 0 0 JOHN HANNICK PRESIDENT 5.00 0.00 X X 0 0 0 MICHAEL GUTIERREZ TREASURER 5.00 0.00 X X 0 0 0 MICHAEL PECHERSKY ASST TREASURER 5.00 0.00 X X 0 0 0 PHILIP GUARRAIA SECRETARY 5.00 0.00 X X 0 0 0 405648 0 41800 3 false true false 5214 5214 MEMBERSHIP ASSESSMENTS 531390 11778870 11778870 11778870 331846 331846 77631 71227 6404 6404 6404 ADVERTISING INCOME 541800 116090 116090 PROGRAM ACTIVITIES INCO 900099 381616 381616 ADMINISTRATIVE INCOME 531390 668088 668088 1165794 13288128 12828574 122494 331846 447448 447448 4023697 3585654 438043 55195 42033 13162 556634 429231 127403 373935 304139 69796 75280 75280 20000 20000 628667 566092 62575 4588 4588 150542 112188 38354 83912 16416 67496 353816 315055 38761 61270 57879 3391 6056 6056 1207936 1096119 111817 531258 525710 5548 REPAIRS AND MAINTENANCE 2519039 2498336 20703 MATERIALS AND SUPPLIES 302266 293151 9115 RECREATION EVENTS 157032 135208 21824 345629 343374 2255 11904200 10326641 1577559 0 8287847 9730244 802636 635329 292450 313320 33433314 17935303 15049275 15498011 2687582 2334968 87260 79806 27207050 28591678 350875 386841 67223 58818 397994 371133 816092 816792 X 26390958 27774886 26390958 27774886 27207050 28591678 1383928 0 X false true X true false 1350246 1350246 13436764 7572218 5864546 13338223 5159130 8179093 5308081 5203955 104126 15498011 13359355 13359355 -71227 -71227 13288128 11975427 71227 71227 11904200 11904200 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. X false false false false false false false false false SHAUN NORDLIE ASSOCIATION MANAGER 176345 3683 21182 201210 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. HFCA HOLDINGS LLC 1000 HEMLOCK FARMS Hawley PA 18428 465574240 REAL ESTATE MANAGEMENT PA 77631 738235 HEMLOCK FARMS COMMUNITY ASSOCIATION HEMLOCK FARMS CONSERVANCY 1007 HEMLOCK FARMS Hawley PA 18428 263741841 ENVIRONMENTAL CONSERVATION PA 501C3 9 N/A true false true false false false false false false false false false false true true false false false false