BENT TREE COMMUNITY INC: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- BENT TREE COMMUNITY INC (EIN 58-1532300)
- Tax period
- 2018-01-01 to 2018-12-31
- Filed
- 2019-11-08
- IRS object ID
- 201943129349302839
- Schema version
- 2018v3.1
- 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 | 2019-11-08T13:09:54-08:00 | ReturnTs |
| Tax Period End | 2018-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 823331716 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Porter & Lasiewicz CPAs | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3355 Cochran Street Suite 101 | AddressLine1Txt |
| City | Simi Valley | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93063 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 581532300 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Bent Tree Community Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BENT | BusinessNameControlTxt |
| Phone | 7708932629 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 40 Little Pine Mtn Road 20202 | AddressLine1Txt |
| City | Jasper | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30143 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Mitchel Henson | PersonNm |
| Person Title | President | PersonTitleTxt |
| Signature | 2019-11-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Gary A Porter | PreparerPersonNm |
| PTIN | P00027872 | PTIN |
| Phone | 8054336022 | PhoneNum |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2020-03-31 21:24:44Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Mitchel Henson | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 40 Little Pine Mtn Road 20202 | AddressLine1Txt |
| City | Jasper | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30143 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $6,216,139 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| All Affiliates Included | false | AllAffiliatesIncludedInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.bent-tree.com | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1983 | FormationYr |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Activity Or Mission | The community is responsible for the operation and maintenance of the common property within the 3,500 acres with approximately 1,100 developed residential lots located in Jasper, Georgia. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 114 | TotalEmployeeCnt |
| Total Volunteers | 240 | TotalVolunteersCnt |
| Total Gross UBI | $23,542 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $12,042 | NetUnrelatedBusTxblIncmAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $5,367,852 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $5,534,288 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$154,663 | PYInvestmentIncomeAmt |
| CY Investment Income | $9,436 | CYInvestmentIncomeAmt |
| PY Other Revenue | $622,774 | PYOtherRevenueAmt |
| CY Other Revenue | $489,984 | CYOtherRevenueAmt |
| PY Total Revenue | $5,835,963 | PYTotalRevenueAmt |
| CY Total Revenue | $6,033,708 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,070,562 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,019,833 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,348,197 | PYOtherExpensesAmt |
| CY Other Expenses | $2,532,043 | CYOtherExpensesAmt |
| PY Total Expenses | $5,418,759 | PYTotalExpensesAmt |
| CY Total Expenses | $5,551,876 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $417,204 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $481,832 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $8,708,030 | TotalAssetsBOYAmt |
| Total Assets EOY | $9,508,521 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $597,649 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $886,249 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $8,110,381 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $8,622,272 | NetAssetsOrFundBalancesEOYAmt |
| Mission | The community is responsible for the operation and maintenance of the common property within the 3,500 acres with approximately 1,100 developed residential lots located in Jasper, Georgia. The maintenance of the roads and beaches open to the public provide an essential public benefit. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $4,225,555 | ExpenseAmt |
| Desc | The community collects annual assessments from members for improved, unimproved and unbuildable lots located within the community's legal boundaries. The assessments also include capital improvements to the property, and capital maintenance and replacement for the common properties including 55 miles of road maintenance, repair and reconstruction, equipment replacement, and maintenance of building and other facilities located within the community's legal boundaries. The community provides quasi-government services by maintaining the grounds, roads, parks, and beaches, and a lake that are open to the general public. Bent Tree Community also provides public safety. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | The community owns and operates a private water system that meets or exceeds all federal, state, and local water safety standards. The Association is responsible for the maintenance, repair, reconstruction and distribution of water to members of the community and the common property. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | The community provides recreational activities led by volunteers and offers a wide variety of recreational and social experiences. The facilities includes 2 swimming pools, tennis courts, an 18-hole class A PGA professional golf course, an equestrian center, and a lake for the enjoyment of residents and their guests. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $4,225,555 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| 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 | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | 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 |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| 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 With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| 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 | 54 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 114 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| DAF Excess Business Holdings | false | DAFExcessBusinessHoldingsInd |
| Taxable Distributions | false | TaxableDistributionsInd |
| Distribution To Donor | false | DistributionToDonorInd |
| Org Filed In Lieu Of Form1041 | false | OrgFiledInLieuOfForm1041Ind |
| Licensed More Than One State | false | LicensedMoreThanOneStateInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | 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 | false | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Mitchel Henson | PersonNm |
| Phone | 7708932629 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 40 Little Pine Mtn Road 20202 | AddressLine1Txt |
| City | Jasper | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30143 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Key EmployeeKeyEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| Phil Bracken | ||||||||
| Director | 20.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Ken Rasmer | ||||||||
| Treasurer | 20.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Bill Evans | ||||||||
| Director | 20.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Joe Fore | ||||||||
| Director | 20.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Kimberly Holfels | ||||||||
| Director | 20.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Fred McLam | ||||||||
| Vice President | 20.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Nancy Thurber | ||||||||
| Secretary | 20.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Mitchel Henson | ||||||||
| President | 20.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Sherry Lantis | ||||||||
| Director | 20.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Thomas Fowler | ||||||||
| General Manager | 40.00 | 0.00 | $123,803 | $0 | $1,331 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $123,803 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $1,331 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Sysco Food Services of Atlanta | |||||
| PO Box 490379 | College Park | GA | 30349 | Food service | $158,968 |
| United Healthcare Insurance | |||||
| Department CH 10151 | Palpatine | IL | 600550151 | Insurance | $372,770 |
| Nationwide Retirement Plans | |||||
| Department 781322 POB 78000 | Detroit | MI | 482781322 | 401(k) Plan Admin | $218,403 |
| Amicalola Electric | |||||
| 544 Hwy 515 | South Jasper | GA | 30143 | Utility | $151,958 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| Total Contributions | $0 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Golf Pro Shop | 451110 | $388,311 | $388,311 |
| Mebership Dues and Assess | 531390 | $3,049,507 | $3,049,507 |
| Restaurant - 19th Hole | 722100 | $300,658 | $300,658 |
| Water Construction | $793,065 | $793,065 | |
| Water Operations | 221000 | $650,663 | $650,663 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $352,084 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $352,084 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $5,534,288 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,164 | TotalRevenueColumnAmt |
| Exclusion | $3,164 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $6,272 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $6,272 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,272 | TotalRevenueColumnAmt |
| Exclusion | $6,272 | ExclusionAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $96,760 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $182,431 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$85,671 | TotalRevenueColumnAmt |
| Exclusion | -$85,671 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|---|
| ETC Cable Income | 221000 | $12,574 | $12,574 | |
| Late Fees | 531390 | $39,129 | $39,129 | |
| Other Revenue | 531390 | $512,984 | $512,984 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,968 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $10,968 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $575,655 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,033,708 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,086,401 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $23,542 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$76,235 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $97,521 | TotalAmt |
| Program Services | $78,017 | ProgramServicesAmt |
| Management And General | $19,504 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,301,581 | TotalAmt |
| Program Services | $1,841,265 | ProgramServicesAmt |
| Management And General | $460,316 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,185 | TotalAmt |
| Program Services | $56,148 | ProgramServicesAmt |
| Management And General | $14,037 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $353,107 | TotalAmt |
| Program Services | $282,486 | ProgramServicesAmt |
| Management And General | $70,621 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $197,439 | TotalAmt |
| Program Services | $157,951 | ProgramServicesAmt |
| Management And General | $39,488 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,639 | TotalAmt |
| Management And General | $38,639 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,355 | TotalAmt |
| Management And General | $14,355 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,315 | TotalAmt |
| Program Services | $24,255 | ProgramServicesAmt |
| Management And General | $13,060 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,894 | TotalAmt |
| Management And General | $43,894 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $100 | TotalAmt |
| Program Services | $80 | ProgramServicesAmt |
| Management And General | $20 | ManagementAndGeneralAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,313 | TotalAmt |
| Program Services | $5,047 | ProgramServicesAmt |
| Management And General | $266 | ManagementAndGeneralAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $569,910 | TotalAmt |
| Program Services | $569,910 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $186,434 | TotalAmt |
| Program Services | $149,147 | ProgramServicesAmt |
| Management And General | $37,287 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Repairs & Maintenance | $445,713 | $401,142 | $44,571 |
| Bad Debts | $415,986 | $415,986 | |
| Operating Supplies | $361,669 | $361,669 | |
| Utilities | $220,685 | $205,237 | $15,448 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $192,030 | TotalAmt |
| Program Services | $93,201 | ProgramServicesAmt |
| Management And General | $98,829 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,551,876 | TotalAmt |
| Program Services | $4,225,555 | ProgramServicesAmt |
| Management And General | $1,326,321 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,216,328 | BOYAmt |
| EOY | $927,587 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $210,574 | BOYAmt |
| EOY | $270,633 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,385 | BOYAmt |
| EOY | $37,968 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $72,718 | BOYAmt |
| EOY | $70,207 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $18,883,381 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $10,770,857 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,069,456 | BOYAmt |
| EOY | $8,112,524 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $89,569 | BOYAmt |
| EOY | $89,602 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,708,030 | BOYAmt |
| EOY | $9,508,521 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $106,920 | BOYAmt |
| EOY | $104,131 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $490,729 | BOYAmt |
| EOY | $782,118 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $597,649 | BOYAmt |
| EOY | $886,249 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,423,964 | BOYAmt |
| EOY | $481,832 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,686,417 | BOYAmt |
| EOY | $8,140,440 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,110,381 | BOYAmt |
| EOY | $8,622,272 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,708,030 | BOYAmt |
| EOY | $9,508,521 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $481,832 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $30,059 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | false | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,090,084 | OtherCostOrOtherBasisAmt |
| Book Value | $1,090,084 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,902,906 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,768,150 | DepreciationAmt |
| Book Value | $1,134,756 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,904,962 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,714,288 | DepreciationAmt |
| Book Value | $2,190,674 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,129,149 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,491,181 | DepreciationAmt |
| Book Value | $637,968 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,856,280 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,797,238 | DepreciationAmt |
| Book Value | $3,059,042 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $8,112,524 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (9 entries)
| DescDesc | AmtAmt |
|---|---|
| Accrued Payroll | $243,762 |
| Assessments Received in Advance | $516,048 |
| Flexible Spending Deduction | $3,085 |
| Gift Certificates | $1,398 |
| Member Refund Payable | $5,447 |
| Memorial Garden | $572 |
| Other Liabilties | $2,529 |
| Sales Tax Payable | $4,555 |
| Water Deposits | $4,722 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $782,118 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $6,027,436 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | -$6,272 | OtherRevenueAmt |
| Revenue Not Reported | -$6,272 | RevenueNotReportedAmt |
| Revenue Subtotal | $6,033,708 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $6,033,708 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $5,545,605 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | -$6,271 | OtherExpensesIncludedAmt |
| Expenses Not Reported | -$6,271 | ExpensesNotReportedAmt |
| Expenses Subtotal | $5,551,876 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $5,551,876 | TotalExpensesPerForm990Amt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder | The corporation is a homeowner's association consisting of 1,100 residential lots. Owners are automatically granted membership in the Association upon purchase of their lot. |
| Form 990, Part VI, Line 11b: Form 990 Review Process | The President and Controller review the Form 990 before filing. |
| Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts | Board of Directors reviews the conflict of interest policy on a yearly basis by observation and supervision of all transactions. |
| Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management | The Search Committee recommends compensation to the Board of Directors. The General Manager's salary was set by the Board after interviewing potential candidates (based on typical area salaries paid for that specific position). Their performance is evaluated annually by the Board with increases determined by the Board (if they want to increase their compensation over and above the cost of living adjustment each year). Department managers' compensation is set by the General Manager with pay increases approved annually by the Board. |
| Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | Governing documents and financial statements are available on the organization's website and available at the administrations office upon request. Conflict of interest policy and financial statement requests from banks and outside organizations are made available upon request. |
| Other Changes In Net Assets Or Fund Balances - Other Increases | Contributions = $30059 |
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