Liabilities / Assets
100th percentile
Higher debt load relative to assets than 100% of similar nonprofits.
Independence Commons Homeowners Assoc
990EZ • Fiscal year 2013 • EIN 38-2511056
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
197.78x
Liabilities / Revenue
73rd percentile
Higher debt load relative to revenue than 73% of similar nonprofits.
Net Margin
86th percentile
Higher net margin than 86% of similar nonprofits.
Top Officer Pay
82nd percentile
Higher top officer pay than 82% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
1st percentile
Faster asset growth than 1% of similar nonprofits.
Revenue Growth
41st percentile
Faster revenue growth than 41% of similar nonprofits.
Balance Sheet
Assets
Down$23
Down $294 (-93%) from 2012
Net Assets
Up-$4,526
Up $24,706 (+85%) from 2012
Liabilities
Down$4,549
Down $25,000 (-85%) from 2012
Revenue And Expenses
Revenue
Down$90,450
Down $2,851 (-3.1%) from 2012
Expenses
Down$65,744
Down $2,608 (-3.8%) from 2012
Net Income
Down$24,706
Down $243 (-1.0%) from 2012
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2013 to Dec 31, 2013
- Signed
- Aug 3, 2014
- Return Version
- 2013v3.0
- Gross Receipts
- $90,450
Mission and Program Overview
Mission
Maintenance of common area in sub division 330 residents
The Independence Commons Association ("Association") presently conducts its business activities through three committees under the direction of its Board of Directors. The activities committee is responsible for sponsoring, organizing and conducting various social activities as authorized by the Board of Directors. The Restrictions committee is responsible for enforcing the covenants contained in the Declaration of Restrictions of the Independence Commons subdivision. The Maintenance committee is responsible for the operation and/or maintenance of 50 acres of common parks, facilities and public easements in the Independence Commons subdivision
Program Services
| Description | Grants | Expenses |
|---|---|---|
| The Independence Commons Association ("Association") presently conducts its business activities through three committees under the direction of its Board of Directors. This structure and associated activities has been used since formation of the Association 1967, and we intend to continue these activities in the future. The financial statements of the Association (see Attachment B) contain detailed information of the financial resources used in the operation of the committees as reported on Form 1024, Part III. The three committees and their activities are described below. 1. Maintenance Committee (80% time and resources) This committee is responsible for the operation and/or maintenance of 50 acres of common parks, facilities and public easements in the Independence Commons subdivision (see map on page 3 of this attachment). The purpose of this activity is to~ provide the community with a beautiful, safe and harmonious environment for the enjoyment of the community. There is no physical, logical or legal barrier to accessing the parks, facilities or the subdivision. Work is performed on the parks, facilities and public easements by various contractors engaged by the Association and members of the Association. Typical maintenance work includes items such grass cutting, fertilizing, flower planting, tree planting, tree trimming, pathway sealing and equipment maintenance for public safety purposes. The property, facilities and easements maintained are listed below. * Public easements (Drake Road and Eleven Mile Road) * Subdivision entrances (4) * Subdivision islands (9) * Parks (50 acres; 5 locations) * Basketball courts (2) * Tennis courts (2) * Picnic pavilion (1) * Pathways in parks (2 miles) * Sprinkler systems (entrances and easements) 1 2. Restrictions Committee (10% time and resources) This committee is responsible for enforcing the covenants contained in the Declaration of Restrictions of the Independence Commons subdivision. The purpose of this activity is to provide the community with an attractive subdivision to enjoy by ensuring a pleasant, uniform appearance of the 334 properties in the subdivision. The committee also reviews, approves and inspects changes as required by the Declaration of Restrictions under authorization by the Board of Directors as requested throughout the year. The covenants enforced relate to the following areas. * Uses of property * Character and size of buildings * Building lines * Animals * Signs * Easements * Refuse * Homeowner's association * Maintenance fund 3. Activities Committee (10% time and resources) This committee is responsible for sponsoring, organizing and conducting various social activities as authorized by the Board of Directors. The purpose of the activity is to provide and enhanced spirit within the community through establishing interpersonal connections at social events. The committee and members of the Association conduct events throughout the year. The following activities and events are currently under sponsorship of the committee. * Association Directory * Association Newsletter * Easter egg hunt * Summer picnic * Octoberfest * Halloween cider and donuts * Christmas sleigh rides | $0 | $0 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Larry Smentowski | Treasurer | - | $0 | - | - |
| Ron Bebes | Restrictions | - | $0 | - | - |
| Pat O'Neill | Vice President/Maintenance | - | $0 | - | - |
| Sean Carty | President | - | $0 | - | - |
| Don Petras | Activities And Communications | - | $0 | - | - |
| Emily Lamott | Secretary | - | $0 | - | - |
Filing and Contact Details
Filer
- EIN
- 38-2511056
- Phone
- 2486154049
Signing Officer
- Name
- Lawrence Smentowski
- Title
- Treasurer
- Phone
- 2486154049
- Signed
- 2014-08-03
Supplemental Narrative
Additional Explanations
Form 990-EZ, Part I, Line 8
“Late penalties and dues recoveries”
Form 990-EZ, Part I, Line 16
“Principal repayment and interest for loan”
Form 990-EZ, Part II, Line 26
“Principal repayment on Loan for pathways”
Raw XML Appendix139 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 | 0 |
| IRS990EZ/BenefitsPaidToOrForMembersAmt | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Lawrence R Smentowski |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2486154049 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 35555 Old Homestead Drive |
| IRS990EZ/BooksInCareOfDetail/USAddress/City | 0 | Farmington Hills |
| IRS990EZ/BooksInCareOfDetail/USAddress/State | 0 | MI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 483352070 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 317 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 23 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 0 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 24706 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 6330 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form1120PolFiledInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 317 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 23 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 0 |
| IRS990EZ/GamingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 0 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 90450 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 10 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MembershipDuesAmt | 0 | 88990 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | -29232 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -4526 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | -29232 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | -4526 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 57654 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 2 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 2 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 2 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 3 |
| 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/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Larry Smentowski |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Ron Bebes |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Pat O'Neill |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Sean Carty |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | Don Petras |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | Emily Lamott |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Restrictions |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Vice President/Maintenance |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Activities and Communications |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | Secretary |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 855 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 1450 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | The Independence Commons Association ("Association") presently conducts its business activities through three committees under the direction of its Board of Directors. The activities committee is responsible for sponsoring, organizing and conducting various social activities as authorized by the Board of Directors. The Restrictions committee is responsible for enforcing the covenants contained in the Declaration of Restrictions of the Independence Commons subdivision. The Maintenance committee is responsible for the operation and/or maintenance of 50 acres of common parks, facilities and public easements in the Independence Commons subdivision |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 905 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | The Independence Commons Association ("Association") presently conducts its business activities through three committees under the direction of its Board of Directors. This structure and associated activities has been used since formation of the Association 1967, and we intend to continue these activities in the future. The financial statements of the Association (see Attachment B) contain detailed information of the financial resources used in the operation of the committees as reported on Form 1024, Part III. The three committees and their activities are described below. 1. Maintenance Committee (80% time and resources) This committee is responsible for the operation and/or maintenance of 50 acres of common parks, facilities and public easements in the Independence Commons subdivision (see map on page 3 of this attachment). The purpose of this activity is to~ provide the community with a beautiful, safe and harmonious environment for the enjoyment of the community. There is no physical, logical or legal barrier to accessing the parks, facilities or the subdivision. Work is performed on the parks, facilities and public easements by various contractors engaged by the Association and members of the Association. Typical maintenance work includes items such grass cutting, fertilizing, flower planting, tree planting, tree trimming, pathway sealing and equipment maintenance for public safety purposes. The property, facilities and easements maintained are listed below. * Public easements (Drake Road and Eleven Mile Road) * Subdivision entrances (4) * Subdivision islands (9) * Parks (50 acres; 5 locations) * Basketball courts (2) * Tennis courts (2) * Picnic pavilion (1) * Pathways in parks (2 miles) * Sprinkler systems (entrances and easements) 1 2. Restrictions Committee (10% time and resources) This committee is responsible for enforcing the covenants contained in the Declaration of Restrictions of the Independence Commons subdivision. The purpose of this activity is to provide the community with an attractive subdivision to enjoy by ensuring a pleasant, uniform appearance of the 334 properties in the subdivision. The committee also reviews, approves and inspects changes as required by the Declaration of Restrictions under authorization by the Board of Directors as requested throughout the year. The covenants enforced relate to the following areas. * Uses of property * Character and size of buildings * Building lines * Animals * Signs * Easements * Refuse * Homeowner's association * Maintenance fund 3. Activities Committee (10% time and resources) This committee is responsible for sponsoring, organizing and conducting various social activities as authorized by the Board of Directors. The purpose of the activity is to provide and enhanced spirit within the community through establishing interpersonal connections at social events. The committee and members of the Association conduct events throughout the year. The following activities and events are currently under sponsorship of the committee. * Association Directory * Association Newsletter * Easter egg hunt * Summer picnic * Octoberfest * Halloween cider and donuts * Christmas sleigh rides |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 0 |
| IRS990EZ/SaleOfAssetsGrossAmt | 0 | 0 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 29549 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 4549 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 65744 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/TotalRevenueAmt | 0 | 90450 |
| IRS990EZ/TransactionWithControlEntInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationAssocInd | 0 | X |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Late penalties and dues recoveries |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Principal repayment and interest for loan |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Principal repayment on Loan for pathways |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990-EZ, Part I, Line 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990-EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990-EZ, Part II, Line 26 |
| ReasonableCauseExplanation/ExplanationTxt | 0 | This organization has had a good filing history but suffered a lapse in filing in 2013 due to Administrative problems. We are now scheduled to review our filings every year as part of our March board meetings to prevent this from happening in the future. |
| ReturnHeader/BuildTS | 0 | 2016-02-25 16:41:14Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Lawrence Smentowski |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2486154049 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2014-08-03 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | INDEPENDENCE COMMONS HOMEOWNERS ASSOC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | INDE |
| ReturnHeader/Filer/EIN | 0 | 382511056 |
| ReturnHeader/Filer/PhoneNum | 0 | 2486154049 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | 35555 Old Homestead Drive |
| ReturnHeader/Filer/USAddress/City | 0 | Farmington Hills |
| ReturnHeader/Filer/USAddress/State | 0 | MI |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 483352070 |
| ReturnHeader/ReturnTs | 0 | 2014-08-03T13:44:56-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2013-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2013-12-31 |
| ReturnHeader/TaxYr | 0 | 2013 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2013 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $23
- Liabilities
- $4,549
- Net assets
- -$4,526
- Revenue
- $90,450
- Expenses
- $65,744
- Net income
- $24,706