Civic Intelligence

Brook Forest Community Association

990 • Fiscal year 2014 • EIN 36-6649416

Jan 01, 2014 to Dec 31, 2014 • Filed on Mar 09, 2015

Organization Profilewww.brookforest.com
211 West Chicago Avenue Room 10Hinsdale, IL 60521

(630) 323-8810

Siviq Scores

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

Liabilities / Assets

51st percentile

0.04x

Higher debt load relative to assets than 51% of similar nonprofits.

2014 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

64th percentile

0.19x

Higher debt load relative to revenue than 64% of similar nonprofits.

2014 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2014

Net Margin

51st percentile

5.7%

Higher net margin than 51% of similar nonprofits.

2014 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

67th percentile

$0

Higher top officer pay than 67% of similar nonprofits.

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

2014 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2014

Asset Growth

48th percentile

1.1%

Faster asset growth than 48% of similar nonprofits.

2014 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

41st percentile

-0.6%

Faster revenue growth than 41% of similar nonprofits.

2014 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets51st percentile

Assets

Up

$821,964

Up $8,594 (+1.1%) from 2013

Net Assets

Up

$787,524

Up $10,594 (+1.4%) from 2013

Liabilities

Down

$34,440

Down $2,000 (-5.5%) from 2013

Revenue And Expenses
Liabilities / Revenue64th percentileNet Margin51st percentile

Revenue

Down

$185,588

Down $1,056 (-0.6%) from 2013

Expenses

Down

$174,995

Down $11,009 (-5.9%) from 2013

Net Income

Up

$10,593

Up $9,953 (+1555%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth48th percentile

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

$1.5M$1.0M$500K$0Assets 2012: $782,181Liabilities 2012: $10,440Net Assets 2012: $771,7412012Assets 2013: $813,370Liabilities 2013: $36,440Net Assets 2013: $776,9302013Assets 2014: $821,964Liabilities 2014: $34,440Net Assets 2014: $787,5242014Assets 2015: $816,588Liabilities 2015: $25,440Net Assets 2015: $791,1482015Assets 2016: $916,518Liabilities 2016: $104,610Net Assets 2016: $811,9082016Assets 2017: $918,289Liabilities 2017: $105,270Net Assets 2017: $813,0192017Assets 2018: $878,630Liabilities 2018: $52,609Net Assets 2018: $826,0212018Assets 2019: $950,209Liabilities 2019: $94,480Net Assets 2019: $855,7292019Assets 2020: $911,542Liabilities 2020: $102,281Net Assets 2020: $809,2612020Assets 2021: $869,337Liabilities 2021: $66,058Net Assets 2021: $803,2792021Assets 2022: $851,285Liabilities 2022: $43,476Net Assets 2022: $807,8092022Assets 2023: $887,273Liabilities 2023: $38,017Net Assets 2023: $849,2562023Assets 2024: $1,047,552Liabilities 2024: $175,117Net Assets 2024: $872,4352024Assets 2025: $1,019,179Liabilities 2025: $171,182Net Assets 2025: $847,9972025

Highlighted filing

2014

Assets$821,964
Liabilities$34,440
Net Assets$787,524
Open 2014 Filing

Operations Trend

Revenue Growth41st percentile

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

$300K$200K$100K$0-$100KExpenses 2012: $193,1222012Revenue 2013: $186,644Expenses 2013: $186,004Net Income 2013: $6402013Revenue 2014: $185,588Expenses 2014: $174,995Net Income 2014: $10,5932014Revenue 2015: $185,584Expenses 2015: $181,960Net Income 2015: $3,6242015Revenue 2016: $186,064Expenses 2016: $165,304Net Income 2016: $20,7602016Revenue 2017: $190,493Expenses 2017: $189,382Net Income 2017: $1,1112017Revenue 2018: $189,013Expenses 2018: $176,011Net Income 2018: $13,0022018Revenue 2019: $189,379Expenses 2019: $159,671Net Income 2019: $29,7082019Revenue 2020: $191,077Expenses 2020: $237,545Net Income 2020: -$46,4682020Revenue 2021: $195,506Expenses 2021: $201,488Net Income 2021: -$5,9822021Revenue 2022: $188,312Expenses 2022: $183,782Net Income 2022: $4,5302022Revenue 2023: $215,154Expenses 2023: $173,707Net Income 2023: $41,4472023Revenue 2024: $214,784Expenses 2024: $191,605Net Income 2024: $23,1792024Revenue 2025: $238,137Expenses 2025: $262,575Net Income 2025: -$24,4382025

Highlighted filing

2014

Revenue$185,588
Expenses$174,995
Net Income$10,593
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Mar 9, 2015
Return Version
2014v5.0
Gross Receipts
$185,588
Mission and Program Overview

Mission

To manage and control the Community Grounds within the Brook Forest Community located in Oak Brook, Illinois. To provide for services to the common areas not provided by any governmental body.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$776,930$787,524▲ $10,594
Land, Buildings, and Equipment, Net$575,572$570,159▼ $5,413
Savings and Temporary Cash Investments$209,123$209,647▲ $524
Cash and Non-Interest-Bearing Accounts$22,236$34,259▲ $12,023
Accounts Receivable$6,439$7,899▲ $1,460
Total Assets$813,370$821,964▲ $8,594
Liabilities
Other Liabilities$36,000$34,000▼ $2,000
Deferred Revenue$440$440→ $0
Total Liabilities$36,440$34,440▼ $2,000
Net Assets / Fund Balance
Total Net Assets Fund Balance$776,930$787,524▲ $10,594
Total Liabilities and Net Assets / Fund Balance$813,370$821,964▲ $8,594

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$70,159$437,199$507,358
Land$500,000-$500,000
Compensation and Service Providers
Top Officer Pay67th percentile

Board Members and Trustees

NameTitle
Mort WestmanPresident
John KellyDirector
Michelle QuinlanDirector
Raju LyerDirector
Tim SoltysDirector
Wayne ZimerDirector
Ray SkowronSecretart
Judy LucasTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$185,065
Program Service Revenue
$0
Investment Income
$523
Other Revenue
$0
All Other Contributions
$565
Change in Net Assets
$10,593
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$174,995
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$119,404--$119,404
Depreciation Depletion$25,160--$25,160
Fees for Services Management$20,721--$20,721
Office Expenses-$5,305-$5,305
Insurance$3,952--$3,952
Fees for Services Accounting-$300-$300
Fees for Services Legal-$153-$153
Total Functional Expenses$169,237$5,758$0$174,995
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$34,000
Refundable Performance Bond Deposits-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“The Association retains the independent firm of Oak Dale Properties to manage its member billings, collection or receipts, payment for expenditures, and for all other accounting functions.”

Form 990, Part VI, Section A, Line 6

“The Association is comprised of 410 member owners of lots and homes in the Brook Forest Community of Oak Brook, Illinois.”

Form 990, Part VI, Section A, Line 7A

“The Association members elect a Board of Directors at regular intervals per their By-Laws.”

Form 990, Part VI, Section B, Line 11A

“After completion by the outside accounting firm, the Property Manager and Treasurer review the Form 990 and if need be discussed with the Board of Directors before filing.”

Form 990, Part VI, Section B, Line 15A

“The Association does not pay compensation to any of its Board of Directors. The participation is strictly on a voluntary basis.”

Form 990, Part VI, Section B, Line 15B

“The Association does not pay compensation to any other persons.”

Form 990, Part VI, Section C, Line 19

“The Association does make its records and financial statements available to the public. Requests need to be made via the Board of Directors and would trhen be coordinated for viewing via the Associations Property Management Company, Oak Dale Properties.”

Filing and Contact Details

Filer

Filer Name
Brook Forest Community Association
EIN
36-6649416
Phone
6303238810
Address
211 West Chicago Avenue Room 10, Hinsdale, IL 60521

Signing Officer

Name
Judy Lucas
Title
Treasurer
Signed
2015-03-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Judy Lucas
Formed
1964
Legal Domicile
Il
Voting Board Members
9
Independent Board Members
0
Employees
0

Preparer

Firm
Mrjenovich & McGowan Ltd
Address
7000 S Adams St Suite 200, Willowbrook, IL 60527
Preparer
Glenn J Mrjenovich
Phone
6307890200
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Site Maintenance - Irrigation System 1,993”

Form 990, Part IX, Line 24E

“Site Maintenance - Aerator 681”

Form 990, Part IX, Line 24E

“Site Maintenance - Lighting Repairs 563”

Form 990, Part IX, Line 24E

“Site Maintenance - Landscape Improvements 10,627”

Form 990, Part IX, Line 24E

“Site Maintenance - Landscaping Contract 41,408”

Form 990, Part IX, Line 24E

“Site Maintenance - Flowers 25,637”

Form 990, Part IX, Line 24E

“Site Maintenance - Christmas Decorations 9,360”

Form 990, Part IX, Line 24E

“Site Maintenance - Tree Care 659”

Form 990, Part IX, Line 24E

“Site Maintenance - Shoreline Stewardship 13,450”

Form 990, Part IX, Line 24E

“Site Maintenance - Tennis Court Common Area 2,354”

Form 990, Part IX, Line 24E

“Social Expenditures - Annual Picnic 6,491”

Form 990, Part IX, Line 24E

“Utilities for Electricity were 2,549”

Form 990, Part IX, Line 24E

“Utilities for Water were 3,632”

Raw XML Appendix357 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Site Maintenance - Aerator 681
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Site Maintenance - Lighting Repairs 563
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Site Maintenance - Landscape Improvements 10,627
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Site Maintenance - Landscaping Contract 41,408
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Site Maintenance - Flowers 25,637
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Site Maintenance - Christmas Decorations 9,360
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Site Maintenance - Tree Care 659
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Site Maintenance - Shoreline Stewardship 13,450
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Site Maintenance - Tennis Court Common Area 2,354
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Social Expenditures - Annual Picnic 6,491
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Utilities for Electricity were 2,549
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Utilities for Water were 3,632
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13The Association retains the independent firm of Oak Dale Properties to manage its member billings, collection or receipts, payment for expenditures, and for all other accounting functions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14The Association is comprised of 410 member owners of lots and homes in the Brook Forest Community of Oak Brook, Illinois.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15The Association members elect a Board of Directors at regular intervals per their By-Laws.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16After completion by the outside accounting firm, the Property Manager and Treasurer review the Form 990 and if need be discussed with the Board of Directors before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17The Association does not pay compensation to any of its Board of Directors. The participation is strictly on a voluntary basis.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18The Association does not pay compensation to any other persons.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19The Association does make its records and financial statements available to the public. Requests need to be made via the Board of Directors and would trhen be coordinated for viewing via the Associations Property Management Company, Oak Dale Properties.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part VI, Section A, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part VI, Section B, Line 11a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0813370
IRS990/TotalAssetsEOYAmt0821964
IRS990/TotalAssetsGrp/BOYAmt0813370
IRS990/TotalAssetsGrp/EOYAmt0821964
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0185065
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt05758
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0169237
IRS990/TotalFunctionalExpensesGrp/TotalAmt0174995
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt036440
IRS990/TotalLiabilitiesEOYAmt034440
IRS990/TotalLiabilitiesGrp/BOYAmt036440
IRS990/TotalLiabilitiesGrp/EOYAmt034440
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0776930
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0787524
IRS990/TotalProgramServiceExpensesAmt0169237
IRS990/TotalRevenueGrp/ExclusionAmt0523
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0185588
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0813370
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0821964
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0211 West Chicago Avenue
IRS990/USAddress/CityNm0Hinsdale
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd060521
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0www.brookforest.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Judy Lucas
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-03-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Brook Forest Community Association
ReturnHeader/Filer/BusinessNameControlTxt0BROO
ReturnHeader/Filer/EIN0366649416
ReturnHeader/Filer/PhoneNum06303238810
ReturnHeader/Filer/USAddress/AddressLine1Txt0211 West Chicago Avenue Room 10
ReturnHeader/Filer/USAddress/CityNm0Hinsdale
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd060521
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Mrjenovich & McGowan Ltd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07000 S Adams St Suite 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Willowbrook
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd060527
ReturnHeader/PreparerPersonGrp/PhoneNum06307890200
ReturnHeader/PreparerPersonGrp/PreparationDt02015-03-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Glenn J Mrjenovich
ReturnHeader/ReturnTs02015-03-09T03:04:57-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$821,964
Liabilities
$34,440
Net assets
$787,524
Revenue
$185,588
Expenses
$174,995
Net income
$10,593
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.02$0.17$0.85$0.24$0.26$0.02
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.05$0.18$0.87$0.21$0.19$0.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.89$0.04$0.85$0.22$0.17$0.04
2022Detailed filing. Detailed filing data is available for this year.$0.85$0.04$0.81$0.19$0.18$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.87$0.07$0.80$0.20$0.20$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.10$0.81$0.19$0.24$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.95$0.09$0.86$0.19$0.16$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.88$0.05$0.83$0.19$0.18$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.92$0.11$0.81$0.19$0.19$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.92$0.10$0.81$0.19$0.17$0.02
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.82$0.03$0.79$0.19$0.18$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.82$0.03$0.79$0.19$0.17$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.81$0.04$0.78$0.19$0.19$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.78$0.01$0.77$0.19