HERON POINT RESIDENT ASSOCIATION INC: Form 990EZ, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- HERON POINT RESIDENT ASSOCIATION INC (EIN 30-0894499)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-05-14
- IRS object ID
- 202531349349207803
- Schema version
- 2024v5.1
- 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 | 2025-05-14T21:36:04-04:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 843678536 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMD Accounting LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 516 Morgnec Road Unit A | AddressLine1Txt |
| City | Chestertown | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21620 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 300894499 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HERON POINT RESIDENT ASSOCIATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % NANCY FERNWALT | InCareOfNm |
| Business Name Control | HERO | BusinessNameControlTxt |
| Phone | 4107787300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 501 E CAMPUS AVENUE | AddressLine1Txt |
| City | CHESTERTOWN | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21620 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NANCY FERNWALT | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 4107787300 | PhoneNum |
| Signature | 2025-05-14 | 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 | LARISSA DAVIDSON CPA | PreparerPersonNm |
| PTIN | P01945569 | PTIN |
| Phone | 6673192529 | PhoneNum |
| Preparation | 2025-05-14 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Website Address | N/A | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $172,221 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $143,324 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $2,052 | ProgramServiceRevenueAmt |
| Investment Income | $243 | InvestmentIncomeAmt |
| Gross Sales Of Inventory | $26,602 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $8,526 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | $18,076 | GrossProfitLossSlsOfInvntryAmt |
| Total Revenue | $163,695 | TotalRevenueAmt |
| Other Expenses Total | $157,658 | OtherExpensesTotalAmt |
| Total Expenses | $157,658 | TotalExpensesAmt |
| Excess Or Deficit For Year | $6,037 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $46,186 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $52,223 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,492 | BOYAmt |
| EOY | $47,849 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,694 | BOYAmt |
| EOY | $4,374 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,186 | BOYAmt |
| EOY | $52,223 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,186 | BOYAmt |
| EOY | $52,223 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | EDUCATIONAL AND CHARITABLE ACTIVITIES | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (2 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|
| SUPPORT FOR SOME 190 EMPLOYEES OF HERON POINT CCRC, APPRECIATION, HOLIDAY GIFTS. | $137,542 |
| SUPPORT OF HERON POINT RESIDENT INTEREST GROUPS FORMED FOR PROGRAM, EDUCATIONAL, ENTERTAINMENT, AND CHARTIABLE INTERESTS. | $8,905 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $146,447 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (12 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| MAGGIE MCVICKER | ||||
| DIRECTOR | 0.00 | $0 | $0 | $0 |
| BETTY SPENCE | ||||
| DISTRIBUTION SECRETARY | 10.00 | $0 | $0 | $0 |
| SUSAN KLINE | ||||
| PRESIDENT | 15.00 | $0 | $0 | $0 |
| LOUISE AMICK | ||||
| VICE PRESEIDENT | 5.00 | $0 | $0 | $0 |
| NANCY FERNWALT | ||||
| TREASURER | 20.00 | $0 | $0 | $0 |
| KURT SMITH | ||||
| RECORDING SECRETARY | 5.00 | $0 | $0 | $0 |
| SUSAN BLOUNT | ||||
| DIRECTOR | 0.00 | $0 | $0 | $0 |
| WILLIAM BOWDLE | ||||
| DIRECTOR | 0.00 | $0 | $0 | $0 |
| ROBERT BRILLHART | ||||
| DIRECTOR | 0.00 | $0 | $0 | $0 |
| ANN COLLINS | ||||
| DIRECTOR | 0.00 | $0 | $0 | $0 |
| JOANNE IVORY | ||||
| DIRECTOR | 0.00 | $0 | $0 | $0 |
| GWEN SPICER | ||||
| DIRECTOR | 0.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NANCY FERNWALT | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 501 E CAMPUS AVENUE | AddressLine1Txt |
| City | CHESTERTOWN | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21620 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4107787300 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $126,785 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $126,587 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $127,028 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $132,580 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $143,324 | CurrentTaxYearAmt |
| Total | $656,304 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $126,785 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $126,587 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $127,028 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $132,580 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $143,324 | CurrentTaxYearAmt |
| Total | $656,304 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $656,304 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $16 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $243 | CurrentTaxYearAmt |
| Total | $271 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $656,575 | TotalSupportAmt |
| Public Support CY170 | 0.99960 | PublicSupportCY170Pct |
| Public Support PY170 | 0.95420 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Description of other expenses Part I line 16 | DESCRIPTION AMOUNTEMPLOYEE APPRECIATION 137,542INTEREST GROUP EXPENSES 8,905ADMINISTRATIVE COUNCIL EXPENSES 3,658SALES TAX 1,515MISCELLANEOUS 76BANK & CREDIT CARD FEES 1,372DONATIONS 4,500SUPPLIES 90 |
| Description of other assets Part II line 24 | CATEGORY BEGINNING OF YEAR END OF YEARINVENTORY FOR SALE 3,694 4,374 |
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