Civic Intelligence

Fig Garden Home Owners Association

EIN 23-2230260 • 501(c)4 • Fresno, CA

Profile

Homeowners' association organized to manage common amenities of the development. Association also maintains and manages christmas tree lane open to the public.

PO Box 5796Fresno, CA 93755-5796

oldfig.org

Siviq Scores

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

Liabilities / Assets

40th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)4 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

42nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)4 • $500k-$1M nonprofits • Source year 2024

Net Margin

81st percentile

33%

Higher net margin than 81% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

501(c)4 • $500k-$1M nonprofits • Source year 2024

Asset Growth

64th percentile

8.4%

Faster asset growth than 64% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

14th percentile

-23%

Faster revenue growth than 14% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets40th percentile

Assets

Up

$508,720

Up $39,272 (+8.4%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$508,720

Up $39,272 (+8.4%) from 2023

Operations
Liabilities / Revenue42nd percentileNet Margin81st percentile

Revenue

Down

$119,306

Down $34,765 (-23%) from 2023

Expenses

Down

$80,034

Down $15,846 (-17%) from 2023

Net Income

Down

$39,272

Down $18,919 (-33%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth64th percentile

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

$600K$400K$200K$0Assets 2011: $71,810Net Assets 2011: $71,8102011Assets 2012: $59,662Net Assets 2012: $59,6622012Assets 2013: $104,482Net Assets 2013: $104,4822013Assets 2014: $115,146Net Assets 2014: $115,1462014Assets 2015: $82,908Net Assets 2015: $82,9082015Assets 2016: $120,709Net Assets 2016: $120,7092016Assets 2017: $164,417Net Assets 2017: $164,4172017Assets 2018: $175,354Net Assets 2018: $175,3542018Assets 2019: $222,820Net Assets 2019: $222,8202019Assets 2020: $283,280Liabilities 2020: $0Net Assets 2020: $283,2802020Assets 2021: $336,486Liabilities 2021: $0Net Assets 2021: $336,4862021Assets 2022: $411,257Liabilities 2022: $0Net Assets 2022: $411,2572022Assets 2023: $469,448Liabilities 2023: $0Net Assets 2023: $469,4482023Assets 2024: $508,720Liabilities 2024: $0Net Assets 2024: $508,7202024

Highlighted filing

2024

Assets$508,720
Liabilities$0
Net Assets$508,720
Open 2024 Filing

Operations Trend

Revenue Growth14th percentile

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

$300K$200K$100K$0-$100KRevenue 2011: $111,300Expenses 2011: $105,108Net Income 2011: $6,1922011Revenue 2012: $97,917Expenses 2012: $110,065Net Income 2012: -$12,1482012Revenue 2013: $126,533Expenses 2013: $81,713Net Income 2013: $44,8202013Revenue 2014: $124,327Expenses 2014: $113,663Net Income 2014: $10,6642014Revenue 2015: $143,371Expenses 2015: $175,609Net Income 2015: -$32,2382015Revenue 2016: $138,163Expenses 2016: $100,362Net Income 2016: $37,8012016Revenue 2017: $140,160Expenses 2017: $96,452Net Income 2017: $43,7082017Revenue 2018: $165,648Expenses 2018: $154,711Net Income 2018: $10,9372018Revenue 2019: $136,973Expenses 2019: $89,508Net Income 2019: $47,4652019Revenue 2020: $204,014Expenses 2020: $143,554Net Income 2020: $60,4602020Revenue 2021: $147,761Expenses 2021: $94,555Net Income 2021: $53,2062021Revenue 2022: $158,175Expenses 2022: $83,404Net Income 2022: $74,7712022Revenue 2023: $154,071Expenses 2023: $95,880Net Income 2023: $58,1912023Revenue 2024: $119,306Expenses 2024: $80,034Net Income 2024: $39,2722024

Highlighted filing

2024

Revenue$119,306
Expenses$80,034
Net Income$39,272
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$508,720
Liabilities
$0
Net assets
$508,720
Revenue
$119,306
Expenses
$80,034
Net income
$39,272
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.09$0.00$5.09$1.19$0.80$0.39
2023Detailed filing. Detailed filing data is available for this year.$4.69$0.00$4.69$1.54$0.96$0.58
2022Detailed filing. Detailed filing data is available for this year.$4.11$0.00$4.11$1.58$0.83$0.75
2021Detailed filing. Detailed filing data is available for this year.$3.36$0.00$3.36$1.48$0.95$0.53
2020Detailed filing. Detailed filing data is available for this year.$2.83$0.00$2.83$2.04$1.44$0.60
2019Detailed filing. Detailed filing data is available for this year.$2.23$2.23$1.37$0.90$0.47
2018Detailed filing. Detailed filing data is available for this year.$1.75$1.75$1.66$1.55$0.11
2017Detailed filing. Detailed filing data is available for this year.$1.64$1.64$1.40$0.96$0.44
2016Detailed filing. Detailed filing data is available for this year.$1.21$1.21$1.38$1.00$0.38
2015Detailed filing. Detailed filing data is available for this year.$0.83$0.83$1.43$1.76$0.32
2014Detailed filing. Detailed filing data is available for this year.$1.15$1.15$1.24$1.14$0.11
2013Detailed filing. Detailed filing data is available for this year.$1.04$1.04$1.27$0.82$0.45
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.60$0.60$0.98$1.10$0.12
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.72$0.72$1.11$1.05$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Dec 4, 2025
Return Version
2024v5.0
Gross Receipts
$119,306
Mission and Program Overview

Mission

Homeowners' association organized to manage common amenities of the development. Association also maintains and manages christmas tree lane open to the public.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$469,448$508,720▲ $39,272
Savings and Temporary Cash Investments$420,922$455,162▲ $34,240
Cash and Non-Interest-Bearing Accounts$25,019$30,051▲ $5,032
Total Assets$469,448$508,720▲ $39,272
Other Assets Total$23,507$23,507→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$469,448$508,720▲ $39,272
Total Liabilities and Net Assets / Fund Balance$469,448$508,720▲ $39,272

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$116,432$116,432
Compensation and Service Providers
Top Officer Pay73rd percentile

Board Members and Trustees

NameTitle
Angie HyattPresident
Jack JensenSecretary
Dan GallagherTreasurer
Tony PingsVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$119,172
Investment Income
$134
Other Revenue
$0
Change in Net Assets
$39,272
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$80,034
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
All Other Expenses$9,388--$9,388
Other Expenses$8,621--$8,621
Insurance$6,595--$6,595
Office Expenses$3,185--$3,185
Fees for Services Accounting$800--$800
Total Functional Expenses$80,034$0$0$80,034
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Fig Garden Home Owners Association
EIN
23-2230260
Phone
5597604819
Address
PO BOX 5796, FRESNO, CA 93755-5796

Signing Officer

Name
Dan Gallagher
Title
Treasurer
Signed
2025-12-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Angie Hyatt
Voting Board Members
4
Independent Board Members
4
Employees
0

Preparer

Firm
Miller Davies & Ito Accountancy Corp
Address
1320 E SHAW AVE STE 167, FRESNO, CA 93710
Preparer
Michelle Davies
Phone
5592256211
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Utilities 4,130 0 0 outside services 2,732 0 0 support services 2,526 0 0 total 9,388 0 0”

Raw XML Appendix260 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
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IRS990/AllOtherExpensesGrp/ProgramServicesAmt09388
IRS990/AllOtherExpensesGrp/TotalAmt09388
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0DAN GALLAGHER
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDE
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0119306
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt04
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt06595
IRS990/InsuranceGrp/TotalAmt06595
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0134
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0134
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0116432
IRS990/LandBldgEquipCostOrOtherBssAmt0116432
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0HOMEOWNERS' ASSOCIATION ORGANIZED TO MANAGE COMMON AMENITIES OF THE DEVELOPMENT. ASSOCIATION ALSO MAINTAINS AND MANAGES CHRISTMAS TREE LANE OPEN TO THE PUBLIC.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0469448
IRS990/NetAssetsOrFundBalancesEOYAmt0508720
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ProgramServicesAmt03185
IRS990/OfficeExpensesGrp/TotalAmt03185
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt023507
IRS990/OtherAssetsTotalGrp/EOYAmt023507
IRS990/OtherExpensesGrp/Desc0ELECTRICAL
IRS990/OtherExpensesGrp/Desc1EQUIPMENT RENT & STORAGE
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IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
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IRS990/ProfessionalFundraisingInd0false
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IRS990/RelatedEntityInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UTILITIES 4,130 0 0 OUTSIDE SERVICES 2,732 0 0 SUPPORT SERVICES 2,526 0 0 TOTAL 9,388 0 0
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-04
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ReturnHeader/Filer/EIN0232230260
ReturnHeader/Filer/PhoneNum05597604819
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ReturnHeader/Filer/USAddress/CityNm0FRESNO
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ReturnHeader/Filer/USAddress/ZIPCd0937555796
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01320 E SHAW AVE STE 167
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FRESNO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd093710
ReturnHeader/PreparerPersonGrp/PhoneNum05592256211
ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHELLE DAVIES
ReturnHeader/ReturnTs02025-12-10T19:06:11-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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