Civic Intelligence

Spears Crossing Homeowners Assn

EIN 26-1424574 • 501(c)4 • Katy, TX

Profile

To promote the health welfare and safet

2002 W Grand Parkway N Ste 100Katy, TX 77449
Siviq Scores

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

Liabilities / Assets

81st percentile

0.15x

Higher debt load relative to assets than 81% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

85th percentile

0.23x

Higher debt load relative to revenue than 85% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Net Margin

60th percentile

7.1%

Higher net margin than 60% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Top Officer Pay

91st percentile

$0

Higher top officer pay than 91% of similar nonprofits.

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

501(c)4 • <$500k nonprofits • Source year 2024

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Balance Sheet
Liabilities / Assets81st percentile

Assets

Up

$77,479

Up $43,486 (+128%) from 2016

Liabilities

Down

$11,750

Down $8,822 (-43%) from 2016

Net Assets

Up

$65,729

Up $52,308 (+390%) from 2016

Operations
Liabilities / Revenue85th percentileNet Margin60th percentile

Revenue

Up

$50,286

Up $11,145 (+28%) from 2016

Expenses

Up

$46,696

Up $5,522 (+13%) from 2016

Net Income

Up

$3,590

Up $5,623 (+277%) from 2016

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$80K$60K$40K$20K$0Assets 2016: $33,993Liabilities 2016: $20,572Net Assets 2016: $13,4212016Assets 2024: $77,479Liabilities 2024: $11,750Net Assets 2024: $65,7292024

Highlighted filing

2024

Assets$77,479
Liabilities$11,750
Net Assets$65,729
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$60K$40K$20K$0-$20KRevenue 2016: $39,141Expenses 2016: $41,174Net Income 2016: -$2,0332016Revenue 2024: $50,286Expenses 2024: $46,696Net Income 2024: $3,5902024

Highlighted filing

2024

Revenue$50,286
Expenses$46,696
Net Income$3,590
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$77,479
Liabilities
$11,750
Net assets
$65,729
Revenue
$50,286
Expenses
$46,696
Net income
$3,590
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$77.5$11.8$65.7$50.3$46.7$3.59
2016Detailed filing. Detailed filing data is available for this year.$34.0$20.6$13.4$39.1$41.2$2.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 25, 2025
Return Version
2024v5.2
Gross Receipts
$50,286
Mission and Program Overview

Mission

To promote the health welfare and safet

Health safety and welfare of community

Program Services

DescriptionGrantsExpenses
TO PROTECT AND PRESERVE THE COMMON AREA AND RECREATIONAL AREA OF THE COMMUNITY AND TO PROVIDE FOR THE HEALTH SAFETY AND WELFARE FOR THE COMMUNITY AT LARGE.-$26,922
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
OSBALDO PALACIOSPresident-$0--
JOEL RODRIGUEZVice President-$0--
PATRICIA MCBRIDESecretar-$0--
Filing and Contact Details

Filer

Filer Name
Spears Crossing Homeowners Assn
EIN
26-1424574
In Care Of
% OSBALDO PALACIOS
Address
2002 W GRAND PARKWAY N STE 100, Katy, TX 77449

Signing Officer

Name
Osbaldo Palacios
Title
President
Phone
2815041300
Signed
2025-04-25
Discuss with paid preparer
No

Preparer

Firm
Elaine W Combs CPA
Address
P O BOX 148, Hungerford, TX 77448
Preparer
Elaine Combs
Phone
2814136593
Supplemental Narrative

Additional Explanations

Description of other revenue Part I line 8

“Description AmountFEE INCOME 2,663”

Description of other expenses Part I line 16

“Description AmountINSURANCE 3,723”

Other changes in net assets or fund balances Part I line 20

“Description AmountROUNDING ADJUSTMENT 2”

Description of other assets Part II line 24

“Category Beginning of Year End of YearACCOUNTS RECEIVABLE 0 4,980PREPAID EXPENSE 0 3,035”

Description of total liabilities Part II line 26

“Category Beginning of Year End of YearACCOUNTS PAYABLE 0 2,471PREPAID ASSESSMENTS 0 9,279”

Raw XML Appendix116 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0INFRAMARK
IRS990EZ/BooksInCareOfDetail/PhoneNum02815041300
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02002 W GRAND PARKWAY N STE 100
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Katy
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TX
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd077449
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt062137
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt069464
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt03590
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt06361
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt062137
IRS990EZ/Form990TotalAssetsGrp/EOYAmt077479
IRS990EZ/GrossReceiptsAmt050286
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt020
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt047603
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt062137
IRS990EZ/NetAssetsOrFundBalancesEOYAmt065729
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt062137
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt065729
IRS990EZ/OccupancyRentUtltsAndMaintAmt031403
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0OSBALDO PALACIOS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JOEL RODRIGUEZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2PATRICIA MCBRIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETAR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt08015
IRS990EZ/OtherChangesInNetAssetsAmt02
IRS990EZ/OtherExpensesTotalAmt03723
IRS990EZ/OtherRevenueTotalAmt02663
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0HEALTH SAFETY AND WELFARE OF COMMUNITY
IRS990EZ/PrintingPublicationsPostageAmt05209
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO PROTECT AND PRESERVE THE COMMON AREA AND RECREATIONAL AREA OF THE COMMUNITY AND TO PROVIDE FOR THE HEALTH SAFETY AND WELFARE FOR THE COMMUNITY AT LARGE.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt026922
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt011750
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt046696
IRS990EZ/TotalProgramServiceExpensesAmt026922
IRS990EZ/TotalRevenueAmt050286
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountFEE INCOME 2,663
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description AmountINSURANCE 3,723
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description AmountROUNDING ADJUSTMENT 2
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Category Beginning of Year End of YearACCOUNTS RECEIVABLE 0 4,980PREPAID EXPENSE 0 3,035
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Category Beginning of Year End of YearACCOUNTS PAYABLE 0 2,471PREPAID ASSESSMENTS 0 9,279
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other revenue Part I line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other changes in net assets or fund balances Part I line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Description of other assets Part II line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Description of total liabilities Part II line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0OSBALDO PALACIOS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum02815041300
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPEARS CROSSING HOMEOWNERS ASSN
ReturnHeader/Filer/BusinessNameControlTxt0SPEA
ReturnHeader/Filer/EIN0261424574
ReturnHeader/Filer/InCareOfNm0% OSBALDO PALACIOS
ReturnHeader/Filer/USAddress/AddressLine1Txt02002 W GRAND PARKWAY N STE 100
ReturnHeader/Filer/USAddress/CityNm0Katy
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd077449
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0760371271
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ELAINE W COMBS CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0P O BOX 148
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Hungerford
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd077448
ReturnHeader/PreparerPersonGrp/PhoneNum02814136593
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ELAINE COMBS
ReturnHeader/ReturnTs02025-11-08T14:42:03-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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