Civic Intelligence

Cumberland Hill Swimming Pool Assoc LLC

EIN 26-4155093 • 501(c)7 • Lexington, KY

Profile

The mission of the organization is provide a central location for the enjoyment of the residents of the neighborhood. This includes maintaining a pool, a swim team, as well as a place where neighbors may join together and have a place to meet to discuss neighborhood issues that impact all residents of the neighborhood.

1095 Rockbridge RoadLexington, KY 40515

n/A

Siviq Scores

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

Liabilities / Assets

97th percentile

1.12x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

98th percentile

1.87x

Higher debt load relative to revenue than 98% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2024

Net Margin

53rd percentile

3.2%

Higher net margin than 53% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2024

Top Officer Pay

94th percentile

$0

Higher top officer pay than 94% of similar nonprofits.

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

501(c)7 • <$500k nonprofits • Source year 2024

Asset Growth

50th percentile

0.5%

Faster asset growth than 50% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

74th percentile

16%

Faster revenue growth than 74% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets97th percentile

Assets

Up

$273,767

Up $1,247 (+0.5%) from 2023

Liabilities

Down

$307,750

Down $4,071 (-1.3%) from 2023

Net Assets

Up

-$33,983

Up $5,318 (+14%) from 2023

Operations
Liabilities / Revenue98th percentileNet Margin53rd percentile

Revenue

Up

$164,316

Up $22,975 (+16%) from 2023

Expenses

Down

$158,998

Down $8,470 (-5.1%) from 2023

Net Income

Up

$5,318

Up $31,445 (+120%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth50th percentile

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

$400K$300K$200K$100K$0-$100KAssets 2022: $284,938Liabilities 2022: $298,112Net Assets 2022: -$13,1742022Assets 2023: $272,520Liabilities 2023: $311,821Net Assets 2023: -$39,3012023Assets 2024: $273,767Liabilities 2024: $307,750Net Assets 2024: -$33,9832024

Highlighted filing

2024

Assets$273,767
Liabilities$307,750
Net Assets-$33,983
Open 2024 Filing

Operations Trend

Revenue Growth74th percentile

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

$200K$150K$100K$50K$0-$50KRevenue 2022: $142,635Expenses 2022: $168,340Net Income 2022: -$25,7052022Revenue 2023: $141,341Expenses 2023: $167,468Net Income 2023: -$26,1272023Revenue 2024: $164,316Expenses 2024: $158,998Net Income 2024: $5,3182024

Highlighted filing

2024

Revenue$164,316
Expenses$158,998
Net Income$5,318
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$273,767
Liabilities
$307,750
Net assets
-$33,983
Revenue
$164,316
Expenses
$158,998
Net income
$5,318
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.74$3.08$0.34$1.64$1.59$0.05
2023Detailed filing. Detailed filing data is available for this year.$2.73$3.12$0.39$1.41$1.67$0.26
2022Detailed filing. Detailed filing data is available for this year.$2.85$2.98$0.13$1.43$1.68$0.26
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 14, 2025
Return Version
2024v5.1
Gross Receipts
$164,316
Mission and Program Overview

Mission

The mission of the organization is provide a central location for the enjoyment of the residents of the neighborhood. This includes maintaining a pool, a swim team, as well as a place where neighbors may join together and have a place to meet to discuss neighborhood issues that impact all residents of the neighborhood.

Program Services

DescriptionGrantsExpenses
Provided our residents with the use of a community swimming pool as well as a central meeting place to discuss issues concerning our neighborhood.-$158,998
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MICHAEL MARTINPresidentPT$0--
EMILY BURDENVice President-$0--
JENNIFER HARVEYSecretaryPT$0--
JOE SEREYTreasurerPT$0--
Filing and Contact Details

Filer

Filer Name
Cumberland Hill Swimming Pool Assoc LLC
EIN
26-4155093
Phone
8592307994
Address
1095 ROCKBRIDGE ROAD, LEXINGTON, KY 40515

Signing Officer

Name
Joe Serey
Title
Treasurer
Signed
2025-05-14
Discuss with paid preparer
Yes

Preparer

Firm
Mccord Weir & Associates Accounting
Address
496 EASTERN BYPASS STE 3, RICHMOND, KY 40475
Preparer
James C Crouch
Phone
8596238500
Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $180”

Other Expenses.1008

“Interest $21268”

Other Expenses.1009

“Depreciation $8951”

Other Expenses.1012

“Insurance $10712”

Other Expenses.1

“Repairs & Maintenance $12869”

Other Expenses.2

“Bank Fees $4373”

Other Expenses.3

“Property Taxes $3315”

Other Expenses.4

“Supplies $2014”

Other Expenses.5

“Member Activities $1359”

Other Expenses.6

“Licenses & Permits $684”

Other Expenses.7

“State/Local Pool Permits $250”

Other Assets.1005

“Accounts Receivable - Beginning $50 Accounts Receivable - Ending $50”

Other Assets.1011

“Prepaid Expenses and Deferred Charges - Beginning $0 Prepaid Expenses and Deferred Charges - Ending $848”

Other Assets.1

“Deposits - Beginning $140 Deposits - Ending $140”

Other Assets.2

“Undeposited Funds - Beginning $1450 Undeposited Funds - Ending $1495”

Total Liabilities.1007

“Secured Mortgages and Notes Payable - Beginning $288639 Secured Mortgages and Notes Payable - Ending $284568”

Total Liabilities.1

“PrePaid Membership - Beginning $23182 PrePaid Membership - Ending $23182”

Raw XML Appendix147 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/PersonNm0JOE SEREY
IRS990EZ/BooksInCareOfDetail/PhoneNum08594286379
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01095 ROCKBRIDGE RD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LEXINGTON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd040515
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt021584
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt030889
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt05318
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt071212
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0272520
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0273767
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt0164316
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt0390
IRS990EZ/LandAndBuildingsGrp/BOYAmt0249296
IRS990EZ/LandAndBuildingsGrp/EOYAmt0240345
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt0141933
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0-39301
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-33983
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0-39301
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-33983
IRS990EZ/OccupancyRentUtltsAndMaintAmt021811
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt310.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MICHAEL MARTIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1EMILY BURDEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JENNIFER HARVEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JOE SEREY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt01640
IRS990EZ/OtherAssetsTotalDetail/EOYAmt02533
IRS990EZ/OtherExpensesTotalAmt065975
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0The mission of the organization is provide a central location for the enjoyment of the residents of the neighborhood. This includes maintaining a pool, a swim team, as well as a place where neighbors may join together and have a place to meet to discuss neighborhood issues that impact all residents of the neighborhood.
IRS990EZ/ProgramServiceRevenueAmt021993
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Provided our residents with the use of a community swimming pool as well as a central meeting place to discuss issues concerning our neighborhood.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0158998
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0311821
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0307750
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0158998
IRS990EZ/TotalProgramServiceExpensesAmt0158998
IRS990EZ/TotalRevenueAmt0164316
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0cumberlandhillpool.com
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $180
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Interest $21268
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Depreciation $8951
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Insurance $10712
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Repairs & Maintenance $12869
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Bank Fees $4373
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Property Taxes $3315
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Supplies $2014
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Member Activities $1359
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Licenses & Permits $684
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10State/Local Pool Permits $250
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Accounts Receivable - Beginning $50 Accounts Receivable - Ending $50
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Prepaid Expenses and Deferred Charges - Beginning $0 Prepaid Expenses and Deferred Charges - Ending $848
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Deposits - Beginning $140 Deposits - Ending $140
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Undeposited Funds - Beginning $1450 Undeposited Funds - Ending $1495
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Secured Mortgages and Notes Payable - Beginning $288639 Secured Mortgages and Notes Payable - Ending $284568
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16PrePaid Membership - Beginning $23182 PrePaid Membership - Ending $23182
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1008
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other Assets.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Other Assets.1011
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Other Assets.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Other Assets.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Total Liabilities.1007
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Total Liabilities.1
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOE SEREY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CUMBERLAND HILL SWIMMING POOL ASSOC LLC
ReturnHeader/Filer/BusinessNameControlTxt0CUMB
ReturnHeader/Filer/EIN0264155093
ReturnHeader/Filer/PhoneNum08592307994
ReturnHeader/Filer/USAddress/AddressLine1Txt01095 ROCKBRIDGE ROAD
ReturnHeader/Filer/USAddress/CityNm0LEXINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040515
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0814798046
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MCCORD WEIR & ASSOCIATES ACCOUNTING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0496 EASTERN BYPASS STE 3
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RICHMOND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd040475
ReturnHeader/PreparerPersonGrp/PhoneNum08596238500
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES C CROUCH
ReturnHeader/ReturnTs02025-05-14T12:46:06-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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