Liabilities / Assets
82nd percentile
Higher debt load relative to assets than 82% of similar nonprofits.
Evergreen Commons Association
990EZ • Fiscal year 2024 • EIN 23-7184644
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.19x
Liabilities / Revenue
89th percentile
Higher debt load relative to revenue than 89% of similar nonprofits.
Net Margin
35th percentile
Higher net margin than 35% of similar nonprofits.
Top Officer Pay
88th percentile
Higher top officer pay than 88% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
50th percentile
Faster asset growth than 50% of similar nonprofits.
Revenue Growth
71st percentile
Faster revenue growth than 71% of similar nonprofits.
Balance Sheet
Assets
Up$206,205
Up $1,626 (+0.8%) from 2023
Net Assets
Down$166,433
Down $3,720 (-2.2%) from 2023
Liabilities
Up$39,772
Up $5,346 (+16%) from 2023
Revenue And Expenses
Revenue
Up$98,839
Up $14,569 (+17%) from 2023
Expenses
Down$102,559
Down $5,813 (-5.4%) from 2023
Net Income
Up-$3,720
Up $20,382 (+85%) from 2023
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Feb 19, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $98,839
Mission and Program Overview
Mission
Operation of evergreen commons park & pool civic league
Operation of community's park and pool civic league.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| OPERATION OF COMMUNITY'S PARK AND POOL CIVIC LEAGUE. | - | $102,559 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| ANTHONY PETER WILLIAMS | Member At La | - | $0 | - | - |
| DIANE SPARKS | President | - | $0 | - | - |
| CARRIE ANN RAMAGE | Vice Preside | - | $0 | - | - |
| KATHERINE SCHWARM | Treasurer | - | $0 | - | - |
| KRISTY HENRY | Secretary | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Evergreen Commons Association
- EIN
- 23-7184644
- Phone
- 8664732573
- Address
- PO BOX 803555, DALLAS, TX 75380
Signing Officer
- Name
- Diane Sparks
- Title
- President
- Phone
- 8664732573
- Signed
- 2025-02-19
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Newman Certified Public Accountant Pc
- Address
- 2111 PALOMAR AIRPORT RD STE 140, CARLSBAD, CA 92011-1419
- Preparer
- Jeremy Newman
- Phone
- 8445607300
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses administrative expense 9,236 insurance 6,593 bad debt expense 1,815 utilities 13,641 landscape & irrigation 17,450 pool & spa 13,425 cam 13,657 tree trimming 5,804 total 81,621”
Form 990-ez, Part II, Line 24
“Accounts receivable 4,763 5,519 less allowance 3,198 5,002 net 1,565 517 prepaid insurance 2,313 3,290 equipment 48,056 0 prepaid expenses 0 1,193 total 51,934 5,000”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 3,461 159 deferred revenue 11,167 9,219 contract liabilities 19,798 30,394”
Form 990-ez, Part III, Line 31
“Operation of community's park and pool civic league.”
Raw XML Appendix114 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | REALMANAGE |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8664732573 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 803555 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | DALLAS |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | TX |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 75380 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 152645 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 153149 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -3720 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 20938 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 204579 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 206205 |
| IRS990EZ/GrossReceiptsAmt | 0 | 98839 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 152 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 48056 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 170153 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 166433 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 170153 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 166433 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | ANTHONY PETER WILLIAMS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | DIANE SPARKS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | CARRIE ANN RAMAGE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | KATHERINE SCHWARM |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | KRISTY HENRY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | MEMBER AT LA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | SECRETARY |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 51934 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 5000 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 81621 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | OPERATION OF COMMUNITY'S PARK AND POOL CIVIC LEAGUE. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 98687 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | OPERATION OF COMMUNITY'S PARK AND POOL CIVIC LEAGUE. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 102559 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 34426 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 39772 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 102559 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 102559 |
| IRS990EZ/TotalRevenueAmt | 0 | 98839 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | HTTPS://WWW.EVERGREENCOMMONSHOA.ORG |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES ADMINISTRATIVE EXPENSE 9,236 INSURANCE 6,593 BAD DEBT EXPENSE 1,815 UTILITIES 13,641 LANDSCAPE & IRRIGATION 17,450 POOL & SPA 13,425 CAM 13,657 TREE TRIMMING 5,804 TOTAL 81,621 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ACCOUNTS RECEIVABLE 4,763 5,519 LESS ALLOWANCE 3,198 5,002 NET 1,565 517 PREPAID INSURANCE 2,313 3,290 EQUIPMENT 48,056 0 PREPAID EXPENSES 0 1,193 TOTAL 51,934 5,000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 3,461 159 DEFERRED REVENUE 11,167 9,219 CONTRACT LIABILITIES 19,798 30,394 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | OPERATION OF COMMUNITY'S PARK AND POOL CIVIC LEAGUE. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DIANE SPARKS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8664732573 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-02-19 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | EVERGREEN COMMONS ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | EVER |
| ReturnHeader/Filer/EIN | 0 | 237184644 |
| ReturnHeader/Filer/PhoneNum | 0 | 8664732573 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 803555 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | DALLAS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | TX |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 75380 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 263519134 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | NEWMAN CERTIFIED PUBLIC ACCOUNTANT PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2111 PALOMAR AIRPORT RD STE 140 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CARLSBAD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 920111419 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8445607300 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-10-23 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JEREMY NEWMAN |
| ReturnHeader/ReturnTs | 0 | 2025-10-23T16:52:56-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $206,205
- Liabilities
- $39,772
- Net assets
- $166,433
- Revenue
- $98,839
- Expenses
- $102,559
- Net income
- -$3,720