VILLAGE PLACE COMMUNITY ASSOCIATION INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
VILLAGE PLACE COMMUNITY ASSOCIATION INC (EIN 74-1729664)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-08-17
IRS object ID
202302299349301490
Schema version
2022v5.0
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)
Return2023-08-17T17:16:12-05:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN760131587PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1O'NEAL & HOLMES LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line17702 FM 1960 EAST SUITE 125AddressLine1Txt
CityHUMBLECityNm
State AbbreviationTXStateAbbreviationCd
ZIP77346ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN741729664EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1VILLAGE PLACE COMMUNITY ASSOCIATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlVILLBusinessNameControlTxt
Phone2815790761PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line117171 PARK ROW SUITE 310AddressLine1Txt
CityHOUSTONCityNm
State AbbreviationTXStateAbbreviationCd
ZIP77084ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMICHAEL CATHCARTPersonNm
Person TitleTREASURERPersonTitleTxt
Phone2815790761PhoneNum
Signature2023-08-08SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstMICHAELPersonFirstNm
Person LastCATHCARTPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJAMES M HOLMES CPAPreparerPersonNm
PTINP01006610PTIN
Phone2818527473PhoneNum
Preparation2023-08-08PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMICHAEL CATHCARTPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line117171 PARK ROW SUITE 310AddressLine1Txt
CityHOUSTONCityNm
State AbbreviationTXStateAbbreviationCd
ZIP77084ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$541,734GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization OtherYes (X)TypeOfOrganizationOtherInd
Other Organization DscHOMEOWNERS ASSOCIATIONOtherOrganizationDsc
Formation1978FormationYr
Legal Domicile StateTXLegalDomicileStateCd
Activity Or MissionRECREATION AND COMMON AREA MAINTENANCE, PROVIDE LAW ENFORCEMENT AND RECREATION PROGRAMS - ALL BENEFITTING THE ENTIRE COMMUNITY.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$435,981PYProgramServiceRevenueAmt
CY Program Service Revenue$446,411CYProgramServiceRevenueAmt
PY Investment Income$2,486PYInvestmentIncomeAmt
CY Investment Income$1,375CYInvestmentIncomeAmt
PY Other Revenue$96,538PYOtherRevenueAmt
CY Other Revenue$93,948CYOtherRevenueAmt
PY Total Revenue$535,005PYTotalRevenueAmt
CY Total Revenue$541,734CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$433,718PYOtherExpensesAmt
CY Other Expenses$481,881CYOtherExpensesAmt
PY Total Expenses$433,718PYTotalExpensesAmt
CY Total Expenses$481,881CYTotalExpensesAmt
PY Revenues Less Expenses$101,287PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$59,853CYRevenuesLessExpensesAmt
Total Assets BOY$618,613TotalAssetsBOYAmt
Total Assets EOY$687,384TotalAssetsEOYAmt
Total Liabilities BOY$188,344TotalLiabilitiesBOYAmt
Total Liabilities EOY$196,282TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$430,269NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$491,102NetAssetsOrFundBalancesEOYAmt
MissionRECREATION AND COMMON AREA MAINTENANCE, PROVIDE LAW ENFORCEMENT AND RECREATION PROGRAMS - ALL BENEFITING THE ENTIRE COMMUNITY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$449,240ExpenseAmt
DescCOMMON AREA MAINTENANCE; STREETLIGHTS; UTILITIES; ENTRANCE, ROADSIDE, & ESPLANADE MAINTENANCE; SPORTS COMPLEX, TENNIS CENTER, & SWIM POOL OPERATIONS; CONSTABLE LAW ENFORCEMENT - BENEFITS THE ENTIRE COMMUNITY.Desc
Total Program Service Expenses$449,240TotalProgramServiceExpensesAmt
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document8IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CREST MANAGEMENT COMPANYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2819454622PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line117171 PARK ROW SUITE 310AddressLine1Txt
CityHOUSTONCityNm
State AbbreviationTXStateAbbreviationCd
ZIP77084ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
CHRIS LEONARD
DIRECTOR2.00Yes (X)$0$0$0
STEVE GROVE
DIRECTOR2.00Yes (X)$0$0$0
MICHAEL CATHCART
TREASURER2.00Yes (X)$0$0$0Yes (X)
RICHARD VETTER
SECRETARY2.00Yes (X)$0$0$0Yes (X)
CHRIS BROUSSARD
VICE PRESIDENT2.00Yes (X)$0$0$0Yes (X)
PHILIP KOCHMAN
PRESIDENT2.00Yes (X)$0$0$0Yes (X)
BOB SCOTT
DIRECTOR2.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescASSESSMENT INCOMEDesc
Business900099BusinessCd
Total Revenue Column$446,411TotalRevenueColumnAmt
Related Or Exempt Func Income$446,411RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$446,411TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,375TotalRevenueColumnAmt
Related Or Exempt Func Income$1,375RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
REIMBURSEMENT INCOME900099$87,210$87,210
RENTAL INCOME900099$4,680$4,680
FINANCE CHARGES900099$2,009$2,009

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$49TotalRevenueColumnAmt
Related Or Exempt Func Income$49RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$93,948OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$541,734TotalRevenueColumnAmt
Related Or Exempt Func Income$541,734RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$19,700TotalAmt
Management And General$19,700ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$2,589TotalAmt
Management And General$2,589ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$3,100TotalAmt
Management And General$3,100ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$7,252TotalAmt
Management And General$7,252ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$16,465TotalAmt
Program Services$16,465ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
PATROL SERVICES$170,598$170,598
TRASH SERVICES$151,879$151,879
POOL MAINTENANCE$36,374$36,374
LANDSCAPE MAINTENANCE$26,038$26,038

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$47,886TotalAmt
Program Services$47,886ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$481,881TotalAmt
Program Services$449,240ProgramServicesAmt
Management And General$32,641ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$292,626BOYAmt
EOY$200,096EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$208,261BOYAmt
EOY$326,468EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$43,067BOYAmt
EOY$23,011EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$21,604BOYAmt
EOY$35,775EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$53,055LandBldgEquipCostOrOtherBssAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$53,055BOYAmt
EOY$53,055EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$48,979EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$618,613BOYAmt
EOY$687,384EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$14,689BOYAmt
EOY$66,877EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$173,655BOYAmt
EOY$129,405EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$188,344BOYAmt
EOY$196,282EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$430,269BOYAmt
EOY$491,102EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$430,269BOYAmt
EOY$491,102EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$618,613BOYAmt
EOY$687,384EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$59,853ReconcilationRevenueExpnssAmt
Prior Period Adjustments$980PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues NondedYes (1)SubstantiallyAllDuesNondedInd
Only In House LobbyingYes (1)OnlyInHouseLobbyingInd
Agree Carryover Prior Year0AgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$53,055InvestmentCostOrOtherBasisAmt
Book Value$53,055BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$53,055TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescASSESSMENTS RECEIVABLEDesc
Book Value$48,979BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$48,979TotalBookValueOtherAssetsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3THE ASSOCIATION IS GOVERNED BY AN UNCOMPENSATED VOLUNTEER BOARD OF DIRECTORS THAT ARE VOTED INTO OFFICE BY THE MEMBERSHIP. THE MANAGEMENT OF THE DAY TO DAY AFFAIRS ARE PERFORMED BY THE MANAGEMENT COMPANY.
FORM 990, PART VI, SECTION A, LINE 6THE ASSOCIATION IS A NON PROFIT ORGANIZATION THAT IS GOVERNED BY AN UNCOMPENSATED VOLUNTEER BOARD OF DIRECTORS THAT ARE VOTED INTO OFFICE BY THE MEMBERSHIP.
FORM 990, PART VI, SECTION A, LINE 7ATHE BOARD OF DIRECTORS ARE VOTED INTO OFFICE BY THE MEMBERSHIP.
FORM 990, PART VI, SECTION B, LINE 11BA COPY OF FORM 990 FOR THIS ENTITY WAS PROVIDED TO THIS ORGANIZATION'S GOVERNING BODY BEFORE THE RETURN WAS FILED.
FORM 990, PART VI, SECTION C, LINE 19THE ASSOCIATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE ON THE ASSOCIATION'S WEBSITE.

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