ATASCOCLTA COMMUNITY IMPROVEMENT ASSOCIATION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: ATASCOCLTA COMMUNITY IMPROVEMENT ASSOCIATION (EIN 74-1756971)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-11-08
IRS object ID: 202443139349303484
Schema version: 2023v5.1
Note: A later return for the same period supersedes this one.
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
Form 990
Schedule C
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-11-08T13:44:50-08:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	810731976	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	TIMOTHY DEVOLT AND COMPANY PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 803367	AddressLine1Txt
City	DALLAS	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	75380	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	741756971	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Atascocita C I A	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	ATAS	BusinessNameControlTxt
Phone	2812941455	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1849 Kingwood Drive Suite 103	AddressLine1Txt
City	Kingwood	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	77339	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Judith Campbell	PersonNm
Person Title	President	PersonTitleTxt
Phone	2812941455	PhoneNum
Signature	2024-08-26	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	James L Crabtree EA	PreparerPersonNm
PTIN	P02044801	PTIN
Phone	9729804315	PhoneNum
Preparation	2024-11-08	PreparationDt

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	Judith Campbell	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1849 Kingwood Dr Ste 103	AddressLine1Txt
City	Kingwood	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	77339	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$1,806,720	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1973	FormationYr
Legal Domicile State	TX	LegalDomicileStateCd
Activity Or Mission	To provide for the preservation and maintenance of the communitys common properties and facilities and securing services for,but not limited to, law enforcement, legal, trash collection, pest control, and street lighting for the benefit and welfare of the entire community.	ActivityOrMissionDesc
Voting Members Governing Body	5	VotingMembersGoverningBodyCnt
Voting Members Independent	5	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	5	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$1,669,116	PYProgramServiceRevenueAmt
CY Program Service Revenue	$1,786,560	CYProgramServiceRevenueAmt
PY Investment Income	$2,662	PYInvestmentIncomeAmt
CY Investment Income	$20,160	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$1,671,778	PYTotalRevenueAmt
CY Total Revenue	$1,806,720	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,473,291	PYOtherExpensesAmt
CY Other Expenses	$1,430,864	CYOtherExpensesAmt
PY Total Expenses	$1,473,291	PYTotalExpensesAmt
CY Total Expenses	$1,430,864	CYTotalExpensesAmt
PY Revenues Less Expenses	$198,487	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$375,856	CYRevenuesLessExpensesAmt
Total Assets BOY	$2,257,131	TotalAssetsBOYAmt
Total Assets EOY	$2,386,539	TotalAssetsEOYAmt
Total Liabilities BOY	$473,897	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$217,479	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,783,234	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$2,169,060	NetAssetsOrFundBalancesEOYAmt
Mission	To provided law enforcement, maintain park and recreational areas, street lights, trash pickup and pest control, benefitin the entire community. pest control, and street lighting for the benefit and welfare of the entire community.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$1,430,864	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$1,806,720	RevenueAmt
Desc	Maintenance of the common areas for the benefits and welfare of the community.	Desc
Total Program Service Expenses	$1,430,864	TotalProgramServiceExpensesAmt
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	Yes (true)	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	false	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	false	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	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
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
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	5	GoverningBodyVotingMembersCnt
Independent Voting Member	5	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (true)	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	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	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	Prestige Association Management Gro	PersonNm
Phone	2812941455	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1849 Kingwood Dr Ste 103	AddressLine1Txt
City	Kingwood	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	77339	ZIPCd

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	Yes (X)	InfoInScheduleOPartVIIInd
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
Judith Campbell
President	2.00	Yes (X)	Yes (X)	$0	$0	$0
William Rose
Vice President	2.00	Yes (X)	Yes (X)	$0	$0	$0
Elmer Emerick
Treasurer	2.00	Yes (X)	Yes (X)	$0	$0	$0
Crystal Hayward
Secretary	2.00	Yes (X)	Yes (X)	$0	$0	$0
Charles Weiss
Director	2.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt	ExclusionExclusionAmt
Member Assessments	813000	$1,182,924	$0	$0
Facilities and other	813000	$572,510	$0	$0
Transfer fees & admin income	813000	$28,714	$0	$0
Late fees and interest	813000	$2,412	$0	$0

Field	Value	IRS element (for citing)
Total Program Service Revenue	$1,786,560	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$20,160	TotalRevenueColumnAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,806,720	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,806,720	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$90,201	TotalAmt
Program Services	$90,201	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$63,934	TotalAmt
Program Services	$63,934	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$20,000	TotalAmt
Program Services	$20,000	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$50,137	TotalAmt
Program Services	$50,137	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$48,006	TotalAmt
Program Services	$48,006	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$300	TotalAmt
Program Services	$300	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$5,528	TotalAmt
Program Services	$5,528	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$63,407	TotalAmt
Program Services	$63,407	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
Repair & maintenance	$273,032	$273,032	$0	$0
Trash Contract	$462,476	$462,476	$0	$0
Utilities	$136,393	$136,393	$0	$0
Security/Patrol Contract	$217,450	$217,450	$0	$0

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,430,864	TotalAmt
Program Services	$1,430,864	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part X	Yes (X)	InfoInScheduleOPartXInd

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$391,892	BOYAmt
EOY	$244,756	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,488,146	BOYAmt
EOY	$1,775,959	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$59,805	BOYAmt
EOY	$112,846	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$56,544	BOYAmt
EOY	-$2,238	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$1,315,033	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$1,059,817	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$260,744	BOYAmt
EOY	$255,216	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,257,131	BOYAmt
EOY	$2,386,539	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$16,563	BOYAmt
EOY	$34,702	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$457,334	BOYAmt
EOY	$182,777	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$473,897	BOYAmt
EOY	$217,479	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$1,504,733	BOYAmt
EOY	$1,693,921	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$278,501	BOYAmt
EOY	$475,139	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,783,234	BOYAmt
EOY	$2,169,060	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,257,131	BOYAmt
EOY	$2,386,539	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$375,856	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$9,970	OtherChangesInNetAssetsAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Substantially All Dues Nonded	Yes (true)	SubstantiallyAllDuesNondedInd
Only In House Lobbying	false	OnlyInHouseLobbyingInd
Agree Carryover Prior Year	false	AgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$233,000	InvestmentCostOrOtherBasisAmt
Book Value	$233,000	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$1,082,033	InvestmentCostOrOtherBasisAmt
Depreciation	$1,059,817	DepreciationAmt
Book Value	$22,216	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$255,216	TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Pt VI, Line 3	The association hired a management company for day to day operations with the instruction of the board of directors.
Pt VI, Line 11b	Form 990 is submitted to the board for review prior to filing.
Pt VI, Line 12c	Member meetings and use of the management company.
Pt XI	Manual tax adjusting journal entry for accumulated depreciation and depreciation expense.