Civic Intelligence

Highfield Community Association

990 • Fiscal year 2018 • EIN 25-1309864

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 05, 2019

229 Highfield RoadButler, PA 16001

(724) 283-3037

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

24th percentile

0.00x

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

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

24th percentile

0.00x

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

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Net Margin

11th percentile

-22%

Higher net margin than 11% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

58th percentile

$0

Higher top officer pay than 58% of similar nonprofits.

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

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Asset Growth

12th percentile

-9.8%

Faster asset growth than 12% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

74th percentile

15%

Faster revenue growth than 74% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$111,148

Down $12,024 (-9.8%) from 2017

Net Assets

Down

$111,148

Down $12,024 (-9.8%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue

Up

$54,143

Up $6,906 (+15%) from 2017

Expenses

Up

$66,168

Up $6,070 (+10%) from 2017

Net Income

Up

-$12,025

Up $836 (+6.5%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2010: $146,576Liabilities 2010: $0Net Assets 2010: $146,5762010Assets 2011: $119,016Liabilities 2011: $0Net Assets 2011: $119,0162011Assets 2012: $106,617Liabilities 2012: $0Net Assets 2012: $106,6172012Assets 2013: $93,989Liabilities 2013: $0Net Assets 2013: $93,9892013Assets 2014: $92,133Liabilities 2014: $0Net Assets 2014: $92,1332014Assets 2015: $133,046Liabilities 2015: $0Net Assets 2015: $133,0462015Assets 2016: $136,033Liabilities 2016: $0Net Assets 2016: $136,0332016Assets 2017: $123,172Liabilities 2017: $0Net Assets 2017: $123,1722017Assets 2018: $111,148Liabilities 2018: $0Net Assets 2018: $111,1482018Assets 2019: $194,566Liabilities 2019: $0Net Assets 2019: $194,5662019Assets 2020: $207,486Liabilities 2020: $0Net Assets 2020: $207,4862020Assets 2021: $780,670Liabilities 2021: $0Net Assets 2021: $780,6702021Assets 2022: $766,684Liabilities 2022: $0Net Assets 2022: $766,6842022Assets 2023: $733,843Liabilities 2023: $0Net Assets 2023: $733,8432023Assets 2024: $765,262Liabilities 2024: $0Net Assets 2024: $765,2622024

Highlighted filing

2018

Assets$111,148
Liabilities$0
Net Assets$111,148

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$800K$600K$400K$200K$0-$200KExpenses 2010: $117,4502010Expenses 2011: $115,2942011Expenses 2012: $48,1122012Revenue 2013: $36,700Expenses 2013: $49,329Net Income 2013: -$12,6292013Revenue 2014: $51,231Expenses 2014: $53,087Net Income 2014: -$1,8562014Revenue 2015: $97,596Expenses 2015: $56,683Net Income 2015: $40,9132015Revenue 2016: $79,945Expenses 2016: $76,958Net Income 2016: $2,9872016Revenue 2017: $47,237Expenses 2017: $60,098Net Income 2017: -$12,8612017Revenue 2018: $54,143Expenses 2018: $66,168Net Income 2018: -$12,0252018Revenue 2019: $147,889Expenses 2019: $64,471Net Income 2019: $83,4182019Revenue 2020: $98,326Expenses 2020: $85,406Net Income 2020: $12,9202020Revenue 2021: $663,338Expenses 2021: $90,155Net Income 2021: $573,1832021Revenue 2022: $96,500Expenses 2022: $110,486Net Income 2022: -$13,9862022Revenue 2023: $116,242Expenses 2023: $149,083Net Income 2023: -$32,8412023Revenue 2024: $139,444Expenses 2024: $108,025Net Income 2024: $31,4192024

Highlighted filing

2018

Revenue$54,143
Expenses$66,168
Net Income-$12,025
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 5, 2019
Return Version
2018v3.1
Gross Receipts
$1,038,715
Mission and Program Overview

Mission

Provide access to & maintain public recreational facility.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$99,272$96,260▼ $3,012
Savings and Temporary Cash Investments$16,300$8,288▼ $8,012
Cash and Non-Interest-Bearing Accounts$5,100$5,100→ $0
Total Assets$123,172$111,148▼ $12,024
Other Assets Total$2,500$1,500▼ $1,000
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$123,172$111,148▼ $12,024
Total Net Assets Fund Balance$123,172$111,148▼ $12,024
Total Liabilities and Net Assets / Fund Balance$123,172$111,148▼ $12,024

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$69,155$177,174$246,329
Equipment$4,132$49,926$54,058
Land$22,973-$22,973
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dave SavagePresident
Babs RichardsonBoard Member
Cindy SavageBoard Member
Francis CallihanBoard Member
Hal CallihanBoard Member
Ron ZawrotukBoard Member
Angela MillerDirector
Delmar SimpsonSecretary
Pete DesantisSrg of Arms
Linda SavageTreasurer
Paul MillerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$270
Program Service Revenue
$3,370
Investment Income
$3
Other Revenue
$50,500
All Other Contributions
$270
Change in Net Assets
$-12,025

Audited Revenue Reconciliation

Revenue per Audited Statements
$54,143
Total Revenue per Audited Statements
$54,143
Total Revenue per Form 990
$54,143
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$66,168
Total Fundraising Expense$19,770
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$32,032-$16,016$48,048
Fees for Services Accounting-$3,550-$3,550
Office Expenses$1,386$1,869-$3,255
Depreciation Depletion$1,453$106$727$2,286
Travel-$1,200-$1,200
Advertising$382--$382
Fees for Services Legal-$366-$366
Other Expenses-$82$3,027$82
Total Functional Expenses$35,253$11,145$19,770$66,168

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$66,168
Expenses per Audited Statements$66,167
Total Expenses per Audited Statements$66,167
Expenses Not Reported on Financial Statements$1
Other Expense Adjustments$1
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,012,667
Gaming Direct Expenses$964,388
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
Audit committee
Yes
Backup withholding compliance
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 2

Dave savage blood or marriage linda savage blood or marriage paul miller blood or marriage hal callihan blood or marriage francis callihan blood or marriage cindy savage marriage angela miller blood

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

Board treasurer and president review the 990 before filing.

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Highfield Community Association
EIN
25-1309864
Phone
7242833037
Address
229 HIGHFIELD ROAD, BUTLER, PA 16001

Signing Officer

Name
Dave Savage
Title
President
Phone
7247339123
Signed
2019-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dave Savage
Formed
1946
Legal Domicile
Pa
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
20

Preparer

Firm
K E Randall & Associates
Address
235 NEW CASTLE ROAD, BUTLER, PA 16001
Preparer
Kimberly Donovan
Phone
7242836040
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

The organization is run completely by volunteers - hall maintenance and repairs inside and outside (grounds, playground, golf, etc.). Bingo and small games fundraising held weekly is all volunteer labor. Managing the hall rentals is run by a volunteer. Bookkeeping is all volunteer. All member activities and programs are organized and managed by volunteers. Active board members and volunteers have their 10 annual due fee waived.

Form 990, Part XI, Line 9

Book / tax depreciation difference 1

Financial Statement Notes

Schedule D, Page 4, Part XII, Line 4B

Book / tax depreciation difference 1

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BOOK / TAX DEPRECIATION DIFFERENCE 1
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XII, LINE 4B
IRS990ScheduleD/TotalBookValueLandBuildingsAmt096260
IRS990ScheduleD/TotalExpensesPerForm990Amt066168
IRS990ScheduleD/TotalRevenuePerForm990Amt054143
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt054143
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt066167
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0892926
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0892926
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0964388
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt01012667
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt01012667
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt048279
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt071462
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt071462
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0DAVE SAVAGE
IRS990ScheduleG/GamingManagerServicesProvTxt0OVERSEE GAMING OPERATION AND RECORDKEEP
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0LINDA SAVAGE
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicensedStatesCd0PA
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0400 OLD PLANK ROAD
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0BUTLER
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0PA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd016002
IRS990ScheduleG/StatesWhereGamingConductedCd0PA
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS RUN COMPLETELY BY VOLUNTEERS - HALL MAINTENANCE AND REPAIRS INSIDE AND OUTSIDE (GROUNDS, PLAYGROUND, GOLF, ETC.). BINGO AND SMALL GAMES FUNDRAISING HELD WEEKLY IS ALL VOLUNTEER LABOR. MANAGING THE HALL RENTALS IS RUN BY A VOLUNTEER. BOOKKEEPING IS ALL VOLUNTEER. ALL MEMBER ACTIVITIES AND PROGRAMS ARE ORGANIZED AND MANAGED BY VOLUNTEERS. ACTIVE BOARD MEMBERS AND VOLUNTEERS HAVE THEIR 10 ANNUAL DUE FEE WAIVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DAVE SAVAGE BLOOD OR MARRIAGE LINDA SAVAGE BLOOD OR MARRIAGE PAUL MILLER BLOOD OR MARRIAGE HAL CALLIHAN BLOOD OR MARRIAGE FRANCIS CALLIHAN BLOOD OR MARRIAGE CINDY SAVAGE MARRIAGE ANGELA MILLER BLOOD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD TREASURER AND PRESIDENT REVIEW THE 990 BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOOK / TAX DEPRECIATION DIFFERENCE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0123172
IRS990/TotalAssetsEOYAmt0111148
IRS990/TotalAssetsGrp/BOYAmt0123172
IRS990/TotalAssetsGrp/EOYAmt0111148
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0270
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt019770
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt011145
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt035253
IRS990/TotalFunctionalExpensesGrp/TotalAmt066168
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0123172
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0111148
IRS990/TotalProgramServiceExpensesAmt035253
IRS990/TotalProgramServiceRevenueAmt03370
IRS990/TotalRevenueGrp/ExclusionAmt049282
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04591
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt054143
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0123172
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0111148
IRS990/TravelGrp/ManagementAndGeneralAmt01200
IRS990/TravelGrp/TotalAmt01200
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0123172
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0111148
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt098 WEIR AVENUE
IRS990/USAddress/CityNm0BUTLER
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd016001
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVE SAVAGE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07247339123
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HIGHFIELD COMMUNITY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0HIGH
ReturnHeader/Filer/EIN0251309864
ReturnHeader/Filer/PhoneNum07242833037
ReturnHeader/Filer/USAddress/AddressLine1Txt0229 HIGHFIELD ROAD
ReturnHeader/Filer/USAddress/CityNm0BUTLER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd016001
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0427AF5BED51DFF827B6846DF50BAA4553DE71F61
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0DA96BDF57A09F1BFB685917F7384965F3B83E078
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt024.101.60.56
ReturnHeader/FilingSecurityInformation/IPDt02019-11-12
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm015:01:20
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0364514734
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0K E RANDALL & ASSOCIATES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0235 NEW CASTLE ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BUTLER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd016001
ReturnHeader/PreparerPersonGrp/PhoneNum07242836040
ReturnHeader/PreparerPersonGrp/PreparationDt02019-11-07

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.65$0.00$7.65$1.39$1.08$0.31
2023Detailed filing. Detailed filing data is available for this year.$7.34$0.00$7.34$1.16$1.49$0.33
2022Detailed filing. Detailed filing data is available for this year.$7.67$0.00$7.67$0.97$1.10$0.14
2021Detailed filing. Detailed filing data is available for this year.$7.81$0.00$7.81$6.63$0.90$5.73
2020Detailed filing. Detailed filing data is available for this year.$2.07$0.00$2.07$0.98$0.85$0.13
2019Detailed filing. Detailed filing data is available for this year.$1.95$0.00$1.95$1.48$0.64$0.83
2018Detailed filing. Detailed filing data is available for this year.$1.11$0.00$1.11$0.54$0.66$0.12
2017Detailed filing. Detailed filing data is available for this year.$1.23$0.00$1.23$0.47$0.60$0.13
2016Detailed filing. Detailed filing data is available for this year.$1.36$0.00$1.36$0.80$0.77$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.33$0.00$1.33$0.98$0.57$0.41
2014Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.92$0.51$0.53$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.94$0.00$0.94$0.37$0.49$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.00$1.07$0.48
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$0.00$1.19$1.15
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.47$0.00$1.47$1.17