HEMLOCK FARMS COMMUNITY ASSOCIATION: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: HEMLOCK FARMS COMMUNITY ASSOCIATION (EIN 23-1708366)
Tax period: 2011-01-01 to 2011-12-31
Filed: 2012-07-02
IRS object ID: 201221849349300302
Schema version: 2011v1.2
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
Form 990
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-07-02T06:29:07-07:00	Timestamp
Tax Period End Date	2011-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ZAVADA & ASSOCIATES	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

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	ReturnType
Tax Period Begin Date	2011-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	231708366	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	HEMLOCK FARMS COMMUNITY ASSOCIATION	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	HEML	NameControl
Phone	5707754200	Phone

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

Officer Officer

Field	Value	IRS element (for citing)
Name	MICHAEL SPITZER	Name
Title	TREASURER	Title
Phone	5707754200	Phone
Date Signed	2012-04-20	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	RAYMOND G ZAVADA	Name
Phone	5702883201	Phone
Date Prepared	2012-07-02	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	TREASURER	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

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	9333660	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	WWW.HFCA.COM	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1979	YearFormation
State Legal Domicile	PA	StateLegalDomicile
Activity Or Mission Description	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	ActivityOrMissionDescription
Nbr Voting Members Governing Body	9	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	9	NbrIndependentVotingMembers
Total Nbr Employees	234	TotalNbrEmployees
Total Nbr Volunteers	200	TotalNbrVolunteers
Total Gross UBI	124650	TotalGrossUBI
Contributions Grants Prior Year	6625539	ContributionsGrantsPriorYear
Contributions Grants Current Year	6655873	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	2419683	ProgramServiceRevenuePriorYear
Program Service Revenue CY	2415511	ProgramServiceRevenueCY
Investment Income Prior Year	162700	InvestmentIncomePriorYear
Investment Income Current Year	137626	InvestmentIncomeCurrentYear
Other Revenue Prior Year	112658	OtherRevenuePriorYear
Other Revenue Current Year	124650	OtherRevenueCurrentYear
Total Revenue Prior Year	9320580	TotalRevenuePriorYear
Total Revenue Current Year	9333660	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	4053481	SalariesEtcPriorYear
Salaries Etc Current Year	4065208	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	4247027	OtherExpensePriorYear
Other Expenses Current Year	4893862	OtherExpensesCurrentYear
Total Expenses Prior Year	8300508	TotalExpensesPriorYear
Total Expenses Current Year	8959070	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	1020072	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	374590	RevenuesLessExpensesCY
Total Assets BOY	18825184	TotalAssetsBOY
Total Assets EOY	19007565	TotalAssetsEOY
Total Liabilities BOY	4349924	TotalLiabilitiesBOY
Total Liabilities EOY	4190832	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	14475260	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	14816733	NetAssetsOrFundBalancesEOY
Mission Description	HEMLOCK FARMS COMMUNITY ASSOCIATION WAS	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	7785672	Expense
Revenue	9071384	Revenue
Description	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	Description
Total Program Service Expense	7785672	TotalProgramServiceExpense
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	true	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	23	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	234	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	true	UnrelatedBusinessIncome
Form990-T Filed	true	Form990-TFiled
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	9	NbrVotingGoverningBodyMembers
Number Independent Voting Members	9	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	MICHAEL SPITZER TREASURER	NamePerson
Telephone Number	5707754200	TelephoneNumber

Address US AddressUS

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 Form990PartVIISectionA (10 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Key EmployeeKeyEmployee	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Individual Trustee Or DirectorIndividualTrusteeOrDirector
MICHAEL SIBIO
ASSOCIATION MANAGER	52.00	X	123938	0	0
DAVID KELLERMAN
PRESIDENT	1.00		0	0	0	X
ROBERT WOLFF
VICE-PRESIDENT	1.00		0	0	0	X
MICHAEL SPITZER
TREASURER	1.00		0	0	0	X
JEANNETTE WARMS
ASSISTANT TREASURER	1.00		0	0	0	X
PATRICIA PASTERNAK
BOARD MEMBER	1.00		0	0	0	X
GLORIA TALMAN
SECRETARY	1.00		0	0	0	X
BUDDY GENTILE
BOARD MEMBER	1.00		0	0	0	X
PETE FERRIS
BOARD MEMBER	1.00		0	0	0	X
ANN MARIE ZENIE
BOARD MEMBER	1.00		0	0	0	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	123938	TotalReportableCompFromOrg
Number Individuals GT100 K	1	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Membership Dues	6642873	MembershipDues
All Other Contributions	13000	AllOtherContributions
Total Contributions	6655873	TotalContributions

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	2415511	TotalRevenueColumn

Field	Value	IRS element (for citing)
Total Program Service Revenue	2415511	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	137626	TotalRevenueColumn
Exclusion	$137,626	ExclusionAmount

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	ADVERTISING INCOME	Description
Business Code	541800	BusinessCode
Total Revenue Column	124650	TotalRevenueColumn
Unrelated Business Revenue	124650	UnrelatedBusinessRevenue

Field	Value	IRS element (for citing)
Total Other Revenue	124650	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	9333660	TotalRevenueColumn
Related Or Exempt Function Income	2415511	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	124650	UnrelatedBusinessRevenue
Exclusion	$137,626	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	123938	Total
Program Services	0	ProgramServices
Management And General	123938	ManagementAndGeneral
Fundraising	0	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	2932738	Total
Program Services	2463500	ProgramServices
Management And General	469238	ManagementAndGeneral
Fundraising	0	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	42741	Total
Program Services	30774	ProgramServices
Management And General	11967	ManagementAndGeneral
Fundraising	0	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	694012	Total
Program Services	569090	ProgramServices
Management And General	124922	ManagementAndGeneral
Fundraising	0	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	271779	Total
Program Services	222859	ProgramServices
Management And General	48920	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	64289	Total
Program Services	0	ProgramServices
Management And General	64289	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	15750	Total
Program Services	0	ProgramServices
Management And General	15750	ManagementAndGeneral
Fundraising	0	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	19235	Total
Program Services	4809	ProgramServices
Management And General	14426	ManagementAndGeneral
Fundraising	0	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	286311	Total
Program Services	251954	ProgramServices
Management And General	34357	ManagementAndGeneral
Fundraising	0	Fundraising

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	25510	Total
Program Services	13523	ProgramServices
Management And General	11987	ManagementAndGeneral
Fundraising	0	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	158692	Total
Program Services	158692	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	738236	Total
Program Services	671795	ProgramServices
Management And General	66441	ManagementAndGeneral
Fundraising	0	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	193215	Total
Program Services	183554	ProgramServices
Management And General	9661	ManagementAndGeneral
Fundraising	0	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
SUPPLIES	350724	329681	21043
TELEPHONE	43511	30458	13053
POSTAGE & SHIPPING	37132	22279	14853
EQUIPMENT R & M	177694	152817	24877

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	2783563	Total
Program Services	2679887	ProgramServices
Management And General	103676	ManagementAndGeneral
Fundraising	0	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	8959070	Total
Program Services	7785672	ProgramServices
Management And General	1173398	ManagementAndGeneral
Fundraising	0	Fundraising

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	708214	BOY
EOY	1004011	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	513820	BOY
EOY	517933	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	198454	BOY
EOY	243711	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	21731773	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	9129995	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	12200689	BOY
EOY	12601778	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
BOY	5204007	BOY
EOY	4640132	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	18825184	BOY
EOY	19007565	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	291316	BOY
EOY	388587	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	7690	BOY
EOY	21421	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	4050918	BOY
EOY	3780824	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	4349924	BOY
EOY	4190832	EOY

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	14475260	BOY
EOY	14816733	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	14475260	BOY
EOY	14816733	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	18825184	BOY
EOY	19007565	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	374590	ReconcilationRevenueExpenses
Reconcilation Other Changes	-33117	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1069550	OtherCostOrOtherBasis
Book Value	1069550	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	7887405	OtherCostOrOtherBasis
Depreciation	3969530	Depreciation
Book Value	3917875	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	8759882	OtherCostOrOtherBasis
Depreciation	2887540	Depreciation
Book Value	5872342	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	3229868	OtherCostOrOtherBasis
Depreciation	2272925	Depreciation
Book Value	956943	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	785068	OtherCostOrOtherBasis
Book Value	785068	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	12601778	TotalOfBookValueLandBuildings

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
Description	CERT. OF DEPOSIT AND MONEY MARKET ACCTS.	Description
Book Value	4640132	BookValue
Method Of Valuation	F	MethodOfValuation

Field	Value	IRS element (for citing)
Total Of Book Value Program Related	4640132	TotalOfBookValueProgramRelated
Total Revenue	9333660	TotalRevenue
Total Expenses	8959070	TotalExpenses
Excess Or Deficit For Year	374590	ExcessOrDeficitForYear
Excess Or Deficit Per FS	374590	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	9333660	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	9333660	RevenueSubtotal
Total Revenue Per Form990	9333660	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	8959070	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	8959070	ExpensesSubtotal
Total Expenses Per Form990	8959070	TotalExpensesPerForm990

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (16 entries)

IdentifierIdentifier	ExplanationExplanation
Pt VI, Line 11a	The 990 is Prepared by an outside accountant and forwarded to
	the community manager and audit committee. The community manager and audit committee then
	forward the 990 to the board of directors for their review and approval.
Pt VI, Line 15	The Association utilizes a manager review sub-committee of the
	Board of Directors that is responsible for setting/monitoring
	the salary of the community manager. The committee takes into
	account the size/location of the Association in relation to other
	community associations and the rate of which other community
	managers are paid.
Pt VI, Line 12c	Each year department heads and board members are required to sign a
	conflict of interest policy. throughout the year, all applicable persons are
	reminded to disclose any conflicts of interest if they arise.
Pt VI, Line 19	The Association maintains a list of documents available for members to review
	upon request.
PT XI, LINE 5	OTHER COMPREHENSIVE NET INCOME
Form 990, Part IX, Line 24f	MISCELLANEOUS 23933. 23933. 0. 0. COMMUNITY EVENTS 55940. 42614. 13326. 0. PRINTING & PUBLICATIONS 98464. 85664. 12800. 0. ENGINEERING FEES 230212. 230212. 0. 0. CONTRACTED SERVICES 118968. 58294. 60674. 0. REFUSE REMOVAL 410402. 410402. 0. 0. LAKE & ENVIRONMENTAL 112224. 112224. 0. 0. ROAD REPAIRS 774245. 774245. 0. 0. MINOR EQUIPMENT 26850. 26850. 0. 0. AUTO & FUEL 228226. 221379. 6847. 0. POOL 7183. 7183. 0. 0. BAD DEBTS 300000. 300000. 0. 0. ALS CONTRACT 352244. 352244. 0. 0. CONTINGENCY 268