HEMLOCK FARMS COMMUNITY ASSOCIATION: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- HEMLOCK FARMS COMMUNITY ASSOCIATION (EIN 23-1708366)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-06-30
- IRS object ID
- 201431819349300403
- Schema version
- 2013v3.1
- 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 | 2014-06-30T06:10:14-07:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ZAVADA & ASSOCIATES | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1089 WYOMING AVE | AddressLine1 |
| City | FORTY FORT | City |
| State | PA | State |
| ZIP Code | 187044002 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 231708366 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HEMLOCK FARMS COMMUNITY ASSOCIATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | HEML | BusinessNameControlTxt |
| Phone | 5707754200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1007 HEMLOCK FARMS | AddressLine1 |
| City | LORDS VALLEY | City |
| State | PA | State |
| ZIP Code | 18428 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL SPITZER | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 5707754200 | PhoneNum |
| Signature | 2014-06-30 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RAYMOND G ZAVADA | PreparerPersonNm |
| Phone | 5702883201 | PhoneNum |
| Preparation | 2014-06-30 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | TREASURER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1007 HEMLOCK FARMS | AddressLine1 |
| City | LORDS VALLEY | City |
| State | PA | State |
| ZIP Code | 18428 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $10,138,092 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.HEMLOCKFARMS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1979 | FormationYr |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Activity Or Mission | HEMLOCK FARMS COMMUNITY ASSOCIATION WAS ORGANIZED TO PROVIDE FOR THE CURRENT OPERATIONS AND FUTURE MAINTENANCE OF COMMON PROPERTY AT HEMLOCK FARMS AND PROVIDE SERVICES TO ITS MEMBERS | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 252 | TotalEmployeeCnt |
| Total Volunteers | 200 | TotalVolunteersCnt |
| Total Gross UBI | $111,262 | TotalGrossUBIAmt |
| PY Contributions Grants | $6,783,905 | PYContributionsGrantsAmt |
| CY Contributions Grants | $7,030,021 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,472,245 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,942,648 | CYProgramServiceRevenueAmt |
| PY Investment Income | $103,621 | PYInvestmentIncomeAmt |
| CY Investment Income | $54,161 | CYInvestmentIncomeAmt |
| PY Other Revenue | $120,895 | PYOtherRevenueAmt |
| CY Other Revenue | $111,262 | CYOtherRevenueAmt |
| PY Total Revenue | $9,480,666 | PYTotalRevenueAmt |
| CY Total Revenue | $10,138,092 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $4,168,817 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,408,460 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $5,142,273 | PYOtherExpensesAmt |
| CY Other Expenses | $5,432,503 | CYOtherExpensesAmt |
| PY Total Expenses | $9,311,090 | PYTotalExpensesAmt |
| CY Total Expenses | $9,840,963 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $169,576 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $297,129 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $18,903,331 | TotalAssetsBOYAmt |
| Total Assets EOY | $18,739,208 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,934,779 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,498,318 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $14,968,552 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $15,240,890 | NetAssetsOrFundBalancesEOYAmt |
| Mission | HEMLOCK FARMS COMMUNITY ASSOCIATION WAS | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $8,610,061 | ExpenseAmt |
| Revenue | $9,972,669 | RevenueAmt |
| Desc | HEMLOCK FARMS COMMUNITY ASSOCIATION WAS ORGANIZED TO PROVIDE ADMINISTRATION OF THE CURRENT AND FUTURE OPERATIONS AND MAINTENANCE OF COMMON PROPERTY AT HEMLOCK FARMS. THE ASSOCIATION ALSO PROVIDES VARIOUS SERVICES TO ITS MEMBERS INCLUDING, BUT NOT LIMITED TO RECREATION ACTIVITIES, PUBLIC SAFETY, SANITATION, CULTURAL ACTIVITIES, COMMUNITY CONSERVATION AND WATER SERVICES. | Desc |
| Total Program Service Expenses | $8,610,061 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| 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 | Yes (true) | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | 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 |
| 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 |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 35 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 252 | 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 |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| 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 | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | false | 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 | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL SPITZER TREASURER | PersonNm |
| Phone | 5707754200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1007 HEMLOCK FARMS | AddressLine1 |
| City | LORDS VALLEY | City |
| State | PA | State |
| ZIP Code | 18428 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Key EmployeeKeyEmployeeInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| MICHAEL SIBIO | ||||||
| ASSOCIATION MANAGER | 52.00 | Yes (X) | $135,495 | $0 | $0 | |
| ROBERT WOLFF | ||||||
| PRESIDENT | 1.00 | $0 | $0 | $0 | Yes (X) | |
| ANNE MARIE ZENIE | ||||||
| VICE-PRESIDENT | 1.00 | $0 | $0 | $0 | Yes (X) | |
| MICHAEL SPITZER | ||||||
| TREASURER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| GLORIA TALMAN | ||||||
| SECRETARY | 1.00 | $0 | $0 | $0 | Yes (X) | |
| LARRY SOLOTOFF | ||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| PETE FERRIS | ||||||
| ASST. TREASURER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| LYN ATTREED | ||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| PHIL BLECKER | ||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| BOB TREPTOW | ||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $135,495 | TotalReportableCompFromOrgAmt |
| 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
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KLEINSCHMIDT ASSOCIATES | BusinessNameLine1 |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 141 MAIN ST PO BOX 650 | AddressLine1 |
| City | PITTSFIELD | City |
| State | ME | State |
| ZIP Code | 04967 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | ENGINEERING | ServicesDesc |
| Compensation | $475,421 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $7,030,021 | MembershipDuesAmt |
| Total Contributions | $7,030,021 | TotalContributionsAmt |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,942,648 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,942,648 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $54,161 | TotalRevenueColumnAmt |
| Exclusion | $54,161 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ADVERTISING INCOME | Desc |
| Business | 541800 | BusinessCd |
| Total Revenue Column | $111,262 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $111,262 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $111,262 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,138,092 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,942,648 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $111,262 | UnrelatedBusinessRevenueAmt |
| Exclusion | $54,161 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $135,495 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $135,495 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,230,101 | TotalAmt |
| Program Services | $2,713,285 | ProgramServicesAmt |
| Management And General | $516,816 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,000 | TotalAmt |
| Program Services | $31,680 | ProgramServicesAmt |
| Management And General | $12,320 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $692,311 | TotalAmt |
| Program Services | $567,695 | ProgramServicesAmt |
| Management And General | $124,616 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $306,553 | TotalAmt |
| Program Services | $251,373 | ProgramServicesAmt |
| Management And General | $55,180 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,475 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $43,475 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,300 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $16,300 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,979 | TotalAmt |
| Program Services | $6,245 | ProgramServicesAmt |
| Management And General | $18,734 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $267,069 | TotalAmt |
| Program Services | $235,021 | ProgramServicesAmt |
| Management And General | $32,048 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,394 | TotalAmt |
| Program Services | $16,110 | ProgramServicesAmt |
| Management And General | $14,284 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $136,003 | TotalAmt |
| Program Services | $136,003 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $933,858 | TotalAmt |
| Program Services | $849,811 | ProgramServicesAmt |
| Management And General | $84,047 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $208,673 | TotalAmt |
| Program Services | $198,239 | ProgramServicesAmt |
| Management And General | $10,434 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| SUPPLIES | $394,521 | $370,850 | $23,671 | $0 |
| TELEPHONE | $44,103 | $30,872 | $13,231 | $0 |
| POSTAGE & SHIPPING | $32,325 | $19,395 | $12,930 | $0 |
| EQUIPMENT R & M | $157,488 | $135,440 | $22,048 | $0 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,143,315 | TotalAmt |
| Program Services | $3,048,042 | ProgramServicesAmt |
| Management And General | $95,273 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,840,963 | TotalAmt |
| Program Services | $8,610,061 | ProgramServicesAmt |
| Management And General | $1,230,902 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,892,803 | BOYAmt |
| EOY | $3,533,568 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $562,298 | BOYAmt |
| EOY | $639,812 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $244,510 | BOYAmt |
| EOY | $264,278 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $22,307,130 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $9,727,214 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,150,534 | BOYAmt |
| EOY | $12,579,916 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,053,186 | BOYAmt |
| EOY | $1,721,634 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,903,331 | BOYAmt |
| EOY | $18,739,208 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $420,114 | BOYAmt |
| EOY | $283,004 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,054 | BOYAmt |
| EOY | $8,489 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,499,611 | BOYAmt |
| EOY | $3,206,825 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,934,779 | BOYAmt |
| EOY | $3,498,318 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,968,552 | BOYAmt |
| EOY | $15,240,890 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,968,552 | BOYAmt |
| EOY | $15,240,890 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,903,331 | BOYAmt |
| EOY | $18,739,208 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $297,129 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$24,791 | NetUnrlzdGainsLossesInvstAmt |
| 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 | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,069,550 | OtherCostOrOtherBasisAmt |
| Book Value | $1,069,550 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,220,689 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,360,161 | DepreciationAmt |
| Book Value | $4,860,528 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,125,113 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,472,394 | DepreciationAmt |
| Book Value | $5,652,719 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,841,401 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,894,659 | DepreciationAmt |
| Book Value | $946,742 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $50,377 | OtherCostOrOtherBasisAmt |
| Book Value | $50,377 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $12,579,916 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CERT. OF DEPOSIT AND MONEY MARKET ACCTS. | Desc |
| Book Value | $1,721,634 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $1,721,634 | TotalBookValueProgramRltdAmt |
| Total Rev Etc Audited Fincl Stmt | $10,138,092 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $10,138,092 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $10,138,092 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $9,840,963 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $9,840,963 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $9,840,963 | TotalExpensesPerForm990Amt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (21 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Pt VI, Line 8a | Written minutes are recorded. |
| Pt VI, Line 8b | Written minutes are recorded. |
| Pt VI, Line 11b | The 990 is prepared by an outside accountant and forwarded to the Community |
| Pt VI, Line 11b | Manager and the Audit Committee for their review. The Community Manager and Audit |
| Pt VI, Line 11b | Committee then forward the 990 to the Board of Directors for their review and approval. |
| Pt VI, Line 12c | Each year department heads and board members are required to sign a |
| Pt VI, Line 12c | conflict of interest policy. throughout the year, all applicable persons are |
| Pt VI, Line 12c | reminded to disclose any conflicts of interest if they arise. |
| Pt VI, Line 15a | Yearly reviews are performed on key employees. Salaries |
| Pt VI, Line 15a | are based on performance and longevity. Consideration is |
| Pt VI, Line 15a | given to salaries paid for similar employees of other Associations |
| Pt VI, Line 15b | The Association utilizes a manager review sub-committee of the |
| Pt VI, Line 15b | Board of Directors that is responsible for setting/monitoring |
| Pt VI, Line 15b | the salary of the community manager. The committee takes into |
| Pt VI, Line 15b | account the size/location of the Association in relation to other |
| Pt VI, Line 15b | community associations and the rates of which other community managers |
| Pt VI, Line 15b | are paid. |
| Pt VI, Line 19 | The Association maintains a list of documents available for members |
| Pt VI, Line 19 | to review upon request. |
| Pt XI | Other comprehensive net income. |
| Form 990, Part IX, Line 24f | UNIFORMS 17489. 17489. 0. 0. COMMUNITY EVENTS 91751. 69731. 22020. 0. PRINTING & PUBLICATIONS 86778. 75497. 11281. 0. ENGINEERING FEES 455723. 455723. 0. 0. CONTRACTED SERVICES 99724. 48865. 50859. 0. REFUSE REMOVAL 336107. 336107. 0. 0. LAKE & ENVIRONMENTAL 276448. 276448. 0. 0. ROAD REPAIRS 741993. 741993. 0. 0. MINOR EQUIPMENT 62857. 62857. 0. 0. AUTO & FUEL 251247. 243710. 7537. 0. POOL 6771. 6771. 0. 0. BAD DEBTS 335000. 335000. 0. 0. ALS CONTRACT 354481. 354481. 0. 0. MISCELLANEOUS 15457. |