Civic Intelligence

Craig Ranch Community Association

EIN 20-3287784 • 501(c)4 • Plano, TX

Profile

To provide for overall development expansion, administration, maintenance, preservation and architectural control of the community of craig ranch and to maintain and operate property and facilities for the common benefit of the owners and residents.

1800 Preston Park Blvd Suite 200Plano, TX 75093

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

79th percentile

0.44x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

71st percentile

0.58x

Higher debt load relative to revenue than 71% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Net Margin

36th percentile

2.3%

Higher net margin than 36% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Asset Growth

27th percentile

-0.2%

Faster asset growth than 27% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

25th percentile

-0.4%

Faster revenue growth than 25% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets79th percentile

Assets

Down

$11,430,085

Down $26,026 (-0.2%) from 2023

Liabilities

Down

$5,012,542

Down $237,114 (-4.5%) from 2023

Net Assets

Up

$6,417,543

Up $211,088 (+3.4%) from 2023

Operations
Liabilities / Revenue71st percentileNet Margin36th percentile

Revenue

Down

$8,587,136

Down $32,609 (-0.4%) from 2023

Expenses

Up

$8,387,280

Up $618,666 (+8.0%) from 2023

Net Income

Down

$199,856

Down $651,275 (-77%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth27th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0-$5.0MAssets 2011: $2,278,564Liabilities 2011: $3,627,651Net Assets 2011: -$1,349,0872011Assets 2012: $2,514,387Liabilities 2012: $4,219,203Net Assets 2012: -$1,704,8162012Assets 2013: $3,532,877Liabilities 2013: $705,080Net Assets 2013: $2,827,7972013Assets 2014: $4,680,061Liabilities 2014: $1,284,822Net Assets 2014: $3,395,2392014Assets 2015: $5,146,173Liabilities 2015: $763,401Net Assets 2015: $4,382,7722015Assets 2016: $5,622,138Liabilities 2016: $719,841Net Assets 2016: $4,902,2972016Assets 2017: $5,954,225Liabilities 2017: $937,378Net Assets 2017: $5,016,8472017Assets 2018: $6,601,143Liabilities 2018: $1,219,577Net Assets 2018: $5,381,5662018Assets 2019: $8,630,481Liabilities 2019: $5,194,193Net Assets 2019: $3,436,2882019Assets 2020: $6,643,174Liabilities 2020: $4,239,893Net Assets 2020: $2,403,2812020Assets 2021: $8,950,020Liabilities 2021: $4,875,349Net Assets 2021: $4,074,6712021Assets 2022: $9,931,314Liabilities 2022: $4,631,023Net Assets 2022: $5,300,2912022Assets 2023: $11,456,111Liabilities 2023: $5,249,656Net Assets 2023: $6,206,4552023Assets 2024: $11,430,085Liabilities 2024: $5,012,542Net Assets 2024: $6,417,5432024

Highlighted filing

2024

Assets$11,430,085
Liabilities$5,012,542
Net Assets$6,417,543
Open 2024 Filing

Operations Trend

Revenue Growth25th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0MRevenue 2011: $3,152,043Expenses 2011: $2,906,803Net Income 2011: $245,2402011Revenue 2012: $3,314,323Expenses 2012: $3,118,987Net Income 2012: $195,3362012Revenue 2013: $4,508,219Expenses 2013: $3,623,048Net Income 2013: $885,1712013Revenue 2014: $4,939,842Expenses 2014: $4,372,400Net Income 2014: $567,4422014Revenue 2015: $5,454,469Expenses 2015: $4,466,936Net Income 2015: $987,5332015Revenue 2016: $3,667,631Expenses 2016: $3,026,552Net Income 2016: $641,0792016Revenue 2017: $4,295,264Expenses 2017: $3,584,158Net Income 2017: $711,1062017Revenue 2018: $4,758,332Expenses 2018: $4,393,613Net Income 2018: $364,7192018Revenue 2019: $11,408,101Expenses 2019: $11,694,610Net Income 2019: -$286,5092019Revenue 2020: $6,159,811Expenses 2020: $7,192,818Net Income 2020: -$1,033,0072020Revenue 2021: $8,396,574Expenses 2021: $6,700,753Net Income 2021: $1,695,8212021Revenue 2022: $9,100,299Expenses 2022: $7,812,153Net Income 2022: $1,288,1462022Revenue 2023: $8,619,745Expenses 2023: $7,768,614Net Income 2023: $851,1312023Revenue 2024: $8,587,136Expenses 2024: $8,387,280Net Income 2024: $199,8562024

Highlighted filing

2024

Revenue$8,587,136
Expenses$8,387,280
Net Income$199,856
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$11,430,085
Liabilities
$5,012,542
Net assets
$6,417,543
Revenue
$8,587,136
Expenses
$8,387,280
Net income
$199,856
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.4$5.01$6.42$8.59$8.39$0.20
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.5$5.25$6.21$8.62$7.77$0.85
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.93$4.63$5.30$9.10$7.81$1.29
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.95$4.88$4.07$8.40$6.70$1.70
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.64$4.24$2.40$6.16$7.19$1.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.63$5.19$3.44$11.4$11.7$0.29
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.60$1.22$5.38$4.76$4.39$0.36
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.95$0.94$5.02$4.30$3.58$0.71
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.62$0.72$4.90$3.67$3.03$0.64
2015Detailed filing. Detailed filing data is available for this year.$5.15$0.76$4.38$5.45$4.47$0.99
2014Detailed filing. Detailed filing data is available for this year.$4.68$1.28$3.40$4.94$4.37$0.57
2013Summary only. Only limited summary data is available for this year.$3.53$0.71$2.83$4.51$3.62$0.89
2012Summary only. Only limited summary data is available for this year.$2.51$4.22$1.70$3.31$3.12$0.20
2011Summary only. Only limited summary data is available for this year.$2.28$3.63$1.35$3.15$2.91$0.25
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 21, 2025
Return Version
2024v5.2
Gross Receipts
$10,446,165
Mission and Program Overview

Mission

To provide for overall development expansion, administration, maintenance, preservation and architectural control of the community of craig ranch and to maintain and operate property and facilities for the common benefit of the owners and residents.

Assessment of dues from membership used to fund repairs and maintenance to common properties.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$4,183,285$4,449,081▲ $265,796
Savings and Temporary Cash Investments$3,493,736$3,174,816▼ $318,920
Cash and Non-Interest-Bearing Accounts$2,620,507$2,625,369▲ $4,862
Prepaid Expenses and Deferred Charges$395,339$440,060▲ $44,721
Land, Buildings, and Equipment, Net$305,833$276,653▼ $29,180
Accounts Receivable$83,874$144,096▲ $60,222
Total Assets$11,456,111$11,430,085▼ $26,026
Other Assets Total$373,537$320,010▼ $53,527
Liabilities
Other Liabilities$4,604,183$4,556,738▼ $47,445
Accounts Payable and Accrued Expenses$645,473$455,804▼ $189,669
Total Liabilities$5,249,656$5,012,542▼ $237,114
Net Assets / Fund Balance
Net Assets With Donor Restrictions$4,491,009$4,099,001▼ $392,008
Net Assets Without Donor Restrictions$1,715,446$2,318,542▲ $603,096
Total Net Assets Fund Balance$6,206,455$6,417,543▲ $211,088
Total Liabilities and Net Assets / Fund Balance$11,456,111$11,430,085▼ $26,026

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$296,460$296,460
Other Land Buildings$198,151$59,004$257,155
Equipment$78,502$29,885$108,387
Other Securities$4,449,081--
Compensation and Service Providers
Top Officer Pay36th percentile

Board Members and Trustees

NameTitle
Stephanie MillerPresident
Larry ZettlerVice President
Manikeshwar PandeyDirector
Christine EnglishSecretary
Connie BakerTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Community Management Associates INCManagement Services1800 PRESTON PARK BLVD SUITE 200, Plano, TX 75093$1,400,632
Superscapes Opco LLCLandscaping Services1500 CAPITAL DRIVE, Carrollton, TX 75006$1,155,419
C&b Landscape Management LLCLandscaping Services945 STOCKTON DR UNIT 8110, Allen, TX 75013$926,113
Allbright Services LLCConstruction / Porter Services2702 INDUSTRIAL LN SUITE K, Garland, TX 75041$349,855
Cardinal Strategies Construction ServiceConstruction2770 CAPITAL STREET, Wylie, TX 75098$341,954
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$8,265,173
Investment Income
$321,963
Other Revenue
$0
Change in Net Assets
$199,856

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,587,136
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$37,463
Total Revenue per Audited Statements
$8,624,599
Total Revenue per Form 990
$8,587,136
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$8,387,280
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Insurance$1,107,389$36,300-$1,143,689
Other Expenses$1,093,555$1,468,039-$1,093,555
Depreciation Depletion-$48,764-$48,764
Fees for Services Legal-$45,611-$45,611
Fees for Services Accounting-$42,250-$42,250
All Other Expenses$27,297$11,650-$38,947
Total Functional Expenses$6,734,666$1,652,614$0$8,387,280

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$8,413,511
Expenses per Audited Statements$8,406,167
Total Expenses per Form 990$8,387,280
Expenses Not Reported on Form 990$7,344
Expenses Not Reported on Financial Statements$-18,887
Other Expense Adjustments$-18,887
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Performance Obligation$2,356,310
Prepaid Assessments$1,750,143
Operating Lease Liability$369,452
Insurance Finance Agreement$80,833
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“The organization contracts with community management associates, inc. For the management of day to day operation and activities.”

Form 990, Part VI, Section A, Line 6

“The organization has members which consist of the homeowners in the respective areas of the craig ranch community.”

Form 990, Part VI, Section A, Line 7A

“The governing board of directors is elected by the members of the homeowners association.”

Form 990, Part VI, Section B, Line 11B

“Review of the form 990 is done by board of directors.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Craig Ranch Community Association
EIN
20-3287784
Phone
9729432810
Address
1800 PRESTON PARK BLVD SUITE 200, PLANO, TX 75093

Signing Officer

Name
Stephanie Miller
Title
President
Phone
9729432810
Signed
2025-10-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephanie Miller
Formed
2004
Legal Domicile
TX
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
10

Preparer

Firm
Cri Advisors LLC
Address
500 GRAND BOULEVARD SUITE 210, MIRAMAR BEACH, FL 32550
Preparer
Chad F Branson
Phone
8508373141
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The organization did not change its oversight or selection process during the tax year.”

Financial Statement Notes

PART X, LINE 2:

“The association is a tax-exempt organization under section 501(c)(4) of the internal revenue code (i.e. Association files non-profit tax form 990). Therefore, there is no provision or liability for federal income taxes included in the accompanying financial statements. Under this section, the association is not taxed on income and expenses related to its exempt purpose, which is the acquisition, construction, management, and maintenance of association property. Net nonexempt function income, which includes unrelated business income and revenues from nonmembers, is taxed at regular federal corporate tax rates. For the year ended december 31, 2024, the association had no income tax expense. Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the association and recognize a tax liability if the association has taken an uncertain position that more likely than not would not be sustained upon examination by the irs. Management has analyzed the tax positions taken by the association and has concluded that as of december 31, 2024, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The association's policy is to record interest expense or penalties related to income tax in (operating) expense. For the year ended december 31, 2024, no interest or penalties were paid or accrued. The association is subject to routine audits by taxing jurisdictions; however, there are no audits for any tax periods in progress. The association's management believes it is no longer subject to income tax examinations for years prior to 2021.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Realized loss on sale of investments 18,887.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“UNREALIZED LOSS 7,344.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Realized loss on sale of investments -18,887.”

Raw XML AppendixShowing 400 of 412 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0645473
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0455804
IRS990/AccountsReceivableGrp/BOYAmt083874
IRS990/AccountsReceivableGrp/EOYAmt0144096
IRS990/ActivitiesConductedPrtshpInd00
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IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt011650
IRS990/AllOtherExpensesGrp/ProgramServicesAmt027297
IRS990/AllOtherExpensesGrp/TotalAmt038947
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0COMMUNITY MANAGEMENT ASSOCIATES INC
IRS990/BooksInCareOfDetail/PhoneNum09729432810
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01800 PRESTON PARK BLVD SUITE 200
IRS990/BooksInCareOfDetail/USAddress/CityNm0PLANO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TX
IRS990/BooksInCareOfDetail/USAddress/ZIPCd075093
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IRS990/BusinessRlnWithOrgMemInd00
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IRS990/ChangeToOrgDocumentsInd00
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IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt01400632
IRS990/ContractorCompensationGrp/CompensationAmt11155419
IRS990/ContractorCompensationGrp/CompensationAmt2926113
IRS990/ContractorCompensationGrp/CompensationAmt3349855
IRS990/ContractorCompensationGrp/CompensationAmt4341954
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt11500 CAPITAL DRIVE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt2945 STOCKTON DR UNIT 8110
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt32702 INDUSTRIAL LN SUITE K
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt42770 CAPITAL STREET
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0PLANO
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1CARROLLTON
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm2ALLEN
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm3GARLAND
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IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1SUPERSCAPES OPCO LLC
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt2C&B LANDSCAPE MANAGEMENT LLC
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IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt4CARDINAL STRATEGIES CONSTRUCTION SERVICE
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IRS990/ContractorCompensationGrp/ServicesDesc4CONSTRUCTION
IRS990/CreditCounselingInd00
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IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0321963
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IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt08265173
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IRS990/CYTotalExpensesAmt08387280
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IRS990/EmployeeCnt00
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IRS990/Form990PartVIISectionAGrp/PersonNm0STEPHANIE MILLER
IRS990/Form990PartVIISectionAGrp/PersonNm1LARRY ZETTLER
IRS990/Form990PartVIISectionAGrp/PersonNm2CHRISTINE ENGLISH
IRS990/Form990PartVIISectionAGrp/PersonNm3CONNIE BAKER
IRS990/Form990PartVIISectionAGrp/PersonNm4MANIKESHWAR PANDEY
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02004
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IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0-18887
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt01840142
IRS990/GrossReceiptsAmt010446165
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt036300
IRS990/InsuranceGrp/ProgramServicesAmt01107389
IRS990/InsuranceGrp/TotalAmt01143689
IRS990/InvestmentIncomeGrp/ExclusionAmt0340850
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0340850
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt04183285
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt04449081
IRS990/IRPDocumentCnt037
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0385349
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0305833
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0276653
IRS990/LandBldgEquipCostOrOtherBssAmt0662002
IRS990/LegalDomicileStateCd0TX
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt01859029
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE FOR OVERALL DEVELOPMENT EXPANSION, ADMINISTRATION, MAINTENANCE, PRESERVATION AND ARCHITECTURAL CONTROL OF THE COMMUNITY OF CRAIG RANCH AND TO MAINTAIN AND OPERATE PROPERTY AND FACILITIES FOR THE COMMON BENEFIT OF THE OWNERS AND RESIDENTS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt06206455
IRS990/NetAssetsOrFundBalancesEOYAmt06417543
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-18887
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-18887
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt011232
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01715446
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02318542
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0373537
IRS990/OtherAssetsTotalGrp/EOYAmt0320010
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0MAINTENANCE & REPAIRS
IRS990/OtherExpensesGrp/Desc1ADMINISTRATIVE
IRS990/OtherExpensesGrp/Desc2COMMUNITY ENHANCEMENTS
IRS990/OtherExpensesGrp/Desc3UTILITIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01468039
IRS990/OtherExpensesGrp/ProgramServicesAmt03155185
IRS990/OtherExpensesGrp/ProgramServicesAmt11351240
IRS990/OtherExpensesGrp/ProgramServicesAmt21093555
IRS990/OtherExpensesGrp/TotalAmt03155185
IRS990/OtherExpensesGrp/TotalAmt11468039
IRS990/OtherExpensesGrp/TotalAmt21351240
IRS990/OtherExpensesGrp/TotalAmt31093555
IRS990/OtherLiabilitiesGrp/BOYAmt04604183
IRS990/OtherLiabilitiesGrp/EOYAmt04556738
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0395339
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0440060
IRS990/PrincipalOfficerNm0STEPHANIE MILLER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0561000
IRS990/ProgramServiceRevenueGrp/BusinessCd1561000
IRS990/ProgramServiceRevenueGrp/BusinessCd2561000
IRS990/ProgramServiceRevenueGrp/Desc0HOMEOWNERS ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/Desc1COMMUNITY ENHANCEMENT FEES
IRS990/ProgramServiceRevenueGrp/Desc2MISCELLANEOUS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt07036541
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1852401
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2376231
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt07036541
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1852401
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2376231
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
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IRS990/PYOtherRevenueAmt00
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IRS990/PYRevenuesLessExpensesAmt0851131
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt07768614
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt08619745
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0199856
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt08265173
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03493736
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03174816
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0296460
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0296460
IRS990ScheduleD/EquipmentGrp/BookValueAmt078502
IRS990ScheduleD/EquipmentGrp/DepreciationAmt029885
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0108387
IRS990ScheduleD/ExpensesNotReportedAmt07344
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0-18887
IRS990ScheduleD/ExpensesSubtotalAmt08406167
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt018576
IRS990ScheduleD/OtherExpensesIncludedAmt07344
IRS990ScheduleD/OtherExpensesNotIncludedAmt0-18887
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0198151
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt059004
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0257155
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt080833
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12356310
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21750143
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3369452
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0INSURANCE FINANCE AGREEMENT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PERFORMANCE OBLIGATION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PREPAID ASSESSMENTS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3OPERATING LEASE LIABILITY
IRS990ScheduleD/OtherRevenueAmt018887
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt04449081
IRS990ScheduleD/OtherSecuritiesGrp/Desc0EAGLES STRATEGIES LLC
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/RevenueNotReportedAmt037463
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt08587136
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE (I.E. ASSOCIATION FILES NON-PROFIT TAX FORM 990). THEREFORE, THERE IS NO PROVISION OR LIABILITY FOR FEDERAL INCOME TAXES INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. UNDER THIS SECTION, THE ASSOCIATION IS NOT TAXED ON INCOME AND EXPENSES RELATED TO ITS EXEMPT PURPOSE, WHICH IS THE ACQUISITION, CONSTRUCTION, MANAGEMENT, AND MAINTENANCE OF ASSOCIATION PROPERTY. NET NONEXEMPT FUNCTION INCOME, WHICH INCLUDES UNRELATED BUSINESS INCOME AND REVENUES FROM NONMEMBERS, IS TAXED AT REGULAR FEDERAL CORPORATE TAX RATES. FOR THE YEAR ENDED DECEMBER 31, 2024, THE ASSOCIATION HAD NO INCOME TAX EXPENSE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ASSOCIATION AND RECOGNIZE A TAX LIABILITY IF THE ASSOCIATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ASSOCIATION AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ASSOCIATION'S POLICY IS TO RECORD INTEREST EXPENSE OR PENALTIES RELATED TO INCOME TAX IN (OPERATING) EXPENSE. FOR THE YEAR ENDED DECEMBER 31, 2024, NO INTEREST OR PENALTIES WERE PAID OR ACCRUED. THE ASSOCIATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ASSOCIATION'S MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2021.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1REALIZED LOSS ON SALE OF INVESTMENTS 18,887.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2UNREALIZED LOSS 7,344.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3REALIZED LOSS ON SALE OF INVESTMENTS -18,887.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0276653
IRS990ScheduleD/TotalBookValueSecuritiesAmt04449081
IRS990ScheduleD/TotalExpensesPerForm990Amt08387280
IRS990ScheduleD/TotalLiabilityAmt04556738
IRS990ScheduleD/TotalRevenuePerForm990Amt08587136
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt08624599
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt08413511
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION CONTRACTS WITH COMMUNITY MANAGEMENT ASSOCIATES, INC. FOR THE MANAGEMENT OF DAY TO DAY OPERATION AND ACTIVITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS MEMBERS WHICH CONSIST OF THE HOMEOWNERS IN THE RESPECTIVE AREAS OF THE CRAIG RANCH COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING BOARD OF DIRECTORS IS ELECTED BY THE MEMBERS OF THE HOMEOWNERS ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REVIEW OF THE FORM 990 IS DONE BY BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT OR SELECTION PROCESS DURING THE TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt011456111
IRS990/TotalAssetsEOYAmt011430085
IRS990/TotalAssetsGrp/BOYAmt011456111
IRS990/TotalAssetsGrp/EOYAmt011430085
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
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IRS990/TotalFunctionalExpensesGrp/TotalAmt08387280
IRS990/TotalGrossUBIAmt00
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IRS990/TotalProgramServiceRevenueAmt08265173
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt08265173
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt08587136
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt011430085
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01800 PRESTON PARK BLVD SUITE 200
IRS990/USAddress/CityNm0PLANO
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd075093
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0STEPHANIE MILLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09729432810
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CRAIG RANCH COMMUNITY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0CRAI
ReturnHeader/Filer/EIN0203287784
ReturnHeader/Filer/PhoneNum09729432810
ReturnHeader/Filer/USAddress/AddressLine1Txt01800 PRESTON PARK BLVD SUITE 200
ReturnHeader/Filer/USAddress/CityNm0PLANO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0994625061
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CRI ADVISORS LLC

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