MERIDIANA COMMUNITY ASSOCIATION: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
MERIDIANA COMMUNITY ASSOCIATION (EIN 32-0482629)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-05-15
IRS object ID
202031489349300023
Schema version
2019v5.1
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

FieldValueIRS element (for citing)
Return2020-05-15T22:54:25-04:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN760371271PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ELAINE W COMBS CPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1P O BOX 148AddressLine1Txt
CityHungerfordCityNm
State AbbreviationTXStateAbbreviationCd
ZIP77448ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN320482629EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MERIDIANA COMMUNITY ASSOCIATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlMERIBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line12002 WEST GRAND PARKWAY NAddressLine1Txt
CityKatyCityNm
State AbbreviationTXStateAbbreviationCd
ZIP77449ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMATTHEW LAWSONPersonNm
Person TitleDIRECTORPersonTitleTxt
Phone2815041300PhoneNum
Signature2020-03-24SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonELAINE W COMBSPreparerPersonNm
PTINP01060956PTIN
Phone2814136593PhoneNum
Preparation2020-05-15PreparationDt
Self EmployedYes (X)SelfEmployedInd

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address174.235.4.38IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-05-27IPDt
IP Tm18:57:21IPTm
Federal Original Submission Id7692062020148c4mrgrnFederalOriginalSubmissionId
Federal Original Submission Id2020-05-27FederalOriginalSubmissionIdDt
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdDD1FD7F0DF55D3616BC06B5D8B73A3DFE03BBF9FAtSubmissionCreationDeviceId
At Submission Filing Device IdDD1FD7F0DF55D3616BC06B5D8B73A3DFE03BBF9FAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2021-01-29 14:40:06ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMATHEW LAWSONPrincipalOfficerNm
Gross Receipts$1,086,042GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2015FormationYr
Legal Domicile StateTXLegalDomicileStateCd
Activity Or MissionTO PROMOTE THE HEALTH, SAFETY AND WELFARE OF THE COMMUNITY AT LARGEActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$444,657PYContributionsGrantsAmt
CY Contributions Grants$675,548CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$95PYInvestmentIncomeAmt
CY Investment Income$130CYInvestmentIncomeAmt
PY Other Revenue$354,224PYOtherRevenueAmt
CY Other Revenue$410,364CYOtherRevenueAmt
PY Total Revenue$798,976PYTotalRevenueAmt
CY Total Revenue$1,086,042CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,360,737PYOtherExpensesAmt
CY Other Expenses$2,892,611CYOtherExpensesAmt
PY Total Expenses$1,360,737PYTotalExpensesAmt
CY Total Expenses$2,892,611CYTotalExpensesAmt
PY Revenues Less Expenses-$561,761PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$1,806,569CYRevenuesLessExpensesAmt
Total Assets BOY$170,001TotalAssetsBOYAmt
Total Assets EOY$324,411TotalAssetsEOYAmt
Total Liabilities BOY$1,034,100TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,995,079TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$864,099NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$2,670,668NetAssetsOrFundBalancesEOYAmt
MissionTO PROMOTE THE HEALTH, SAFETY AND WELFARE OF THE COMMUNITY AT LARGEMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$2,692,554ExpenseAmt
DescTHE ASSOCIATIONS PURPOSE IS THE PRESERVATION AND MAINTENANCE OF THE COMMUNITY AT LARGEDesc
Total Program Service Expenses$2,692,554TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members3GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (true)DelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonINFRAMARKPersonNm
Phone2815041300PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12002 WEST GRAND PARKWAY N STE 100AddressLine1Txt
CityKatyCityNm
State AbbreviationTXStateAbbreviationCd
ZIP77449ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
MATHEW LAWSON
PRESIDENT2.000.00Yes (X)$0$0$0
COREY BARLOW
V PRESIDENT2.000.00Yes (X)$0$0$0
BRIAN AARSETH
SECY TREAS2.000.00Yes (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 ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$675,548MembershipDuesAmt
Total Contributions$675,548TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$130TotalRevenueColumnAmt
Related Or Exempt Func Income$130RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CAP FEES531310$354,378$354,378
NEIGHBORHOOD FEES531310$26,239$26,239
YARD MAINTENANCE531310$19,115$19,115

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$10,632TotalRevenueColumnAmt
Related Or Exempt Func Income$10,632RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$410,364OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,086,042TotalRevenueColumnAmt
Related Or Exempt Func Income$410,494RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$123,537TotalAmt
Management And General$123,537ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$30,608TotalAmt
Management And General$30,608ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

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

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$2,688,961TotalAmt
Program Services$2,680,766ProgramServicesAmt
Management And General$8,195ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$2,459TotalAmt
Management And General$2,459ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$7,729TotalAmt
Management And General$7,729ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$14,796TotalAmt
Management And General$14,796ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmtProgram ServicesProgramServicesAmt
BAD DEBT$5,302$5,302
PROPERTY TAXES$6,731$6,731
RESERVE EXPENSES$11,788$11,788

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,892,611TotalAmt
Program Services$2,692,554ProgramServicesAmt
Management And General$200,057ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$170,001BOYAmt
EOY$148,216EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
EOY$56,466EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$119,729EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$170,001BOYAmt
EOY$324,411EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,034,100BOYAmt
EOY$2,995,079EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,034,100BOYAmt
EOY$2,995,079EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY-$864,099BOYAmt
EOY-$2,670,668EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$864,099BOYAmt
EOY-$2,670,668EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$170,001BOYAmt
EOY$324,411EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$1,806,569ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Other Liabilities Org OtherLiabilitiesOrgGrp (6 entries)

DescDescAmtAmt
PREPAID ASSESSMENTS$93,148
DEFICIT FUNDING$2,765,000
RENTAL DEPOSITS$10,875
ARC DEPOSITS$6,000
MISC DEPOSITS$327
DUE TO OPERATING$119,729
FieldValueIRS element (for citing)
Total Liability$2,995,079TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Management duties delegation Part VI line 3THE ASSOCIATION HAS A MANAGEMENT COMPANY TO OVERSEE DAY TO DAY OPERATIONS
Members or stockholder classes and rights Part VI line 6ALL HOMEOWNERS HAVE ONE VOTE PER LOT
Member election for additional members Part VI line 7aALL HOMEOWNERS CAN VOTE MEMBERS TO THE BOARD
Governing body decisions Part VI line 7bTHE BOARD IS RESPONSIBLE FOR ALL GOVERNING DECISIONS
Form 990 governing body review Part VI line 11THE FORM 990 HAS BEEN PROVIDED TO THE BOARD PRIOR TO FILING
Governing documents etc available to public Part VI line 19ALL GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST
List of other fees for services expenses Part IX line 11gA LIST OF OTHER FEES FOR SERVICES HAS BEEN PROVIDED IN THE SUPPLEMENTAL SCHEDULE

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