Liabilities / Assets
79th percentile
Higher debt load relative to assets than 79% of similar nonprofits.
EIN 51-0190966 • 501(c)4 • Columbia, SC
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
79th percentile
Higher debt load relative to assets than 79% of similar nonprofits.
Liabilities / Revenue
71st percentile
Higher debt load relative to revenue than 71% of similar nonprofits.
Net Margin
39th percentile
Higher net margin than 39% of similar nonprofits.
Top Officer Pay
63rd percentile
Higher top officer pay than 63% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
54th percentile
Faster asset growth than 54% of similar nonprofits.
Revenue Growth
48th percentile
Faster revenue growth than 48% of similar nonprofits.
Assets
Up$2,837,221
Up $144,066 (+5.3%) from 2023
Liabilities
Up$864,278
Up $78,683 (+10%) from 2023
Net Assets
Up$1,972,943
Up $65,383 (+3.4%) from 2023
Revenue
Up$3,136,808
Up $211,765 (+7.2%) from 2023
Expenses
Down$3,071,425
Down $4,152 (-0.1%) from 2023
Net Income
Up$65,383
Up $215,917 (+143%) from 2023
Most recent year
2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
Maintenance of common areas and recreational facilities for the common enjoyment of members of the harbison community association in columbia south carolina
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $1,266,344 | $1,302,257 | ▲ $35,913 |
| Savings and Temporary Cash Investments | $648,817 | $664,575 | ▲ $15,758 |
| Cash and Non-Interest-Bearing Accounts | $521,858 | $475,962 | ▼ $45,896 |
| Accounts Receivable | $175,192 | $308,166 | ▲ $132,974 |
| Prepaid Expenses and Deferred Charges | $80,944 | $86,261 | ▲ $5,317 |
| Total Assets | $2,693,155 | $2,837,221 | ▲ $144,066 |
| Liabilities | |||
| Other Liabilities | $676,634 | $670,445 | ▼ $6,189 |
| Accounts Payable and Accrued Expenses | $72,380 | $115,555 | ▲ $43,175 |
| Deferred Revenue | $36,581 | $78,278 | ▲ $41,697 |
| Total Liabilities | $785,595 | $864,278 | ▲ $78,683 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,907,560 | $1,972,943 | ▲ $65,383 |
| Total Net Assets Fund Balance | $1,907,560 | $1,972,943 | ▲ $65,383 |
| Total Liabilities and Net Assets / Fund Balance | $2,693,155 | $2,837,221 | ▲ $144,066 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $779,608 | $2,786,326 | $3,565,934 |
| Equipment | $435,284 | $2,288,364 | $2,723,648 |
| Land | $87,365 | - | $87,365 |
| Name | Title |
|---|---|
| Henry Cobia West Iii | President |
| Julie Lucas | Vice President |
| Liz Mooney | Member |
| Mitch Whitting | Member |
| Patricia J Smith-jenkins | Member |
| Ralph H Bell Jr | Member |
| Terry L Helsley | Member |
| Katherine Rose Carter | Secretary |
| Stanley Seabrook | Treasurer |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Maple Tree Lawn Care LLC | Landscape | PO BOX 292037, Columbia, SC 29229 | $496,550 |
| Johnson Controls | Professional Fees | PO BOX 730068, Dallas, TX 75373 | $133,637 |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,814,753 |
| Salaries, Compensation, and Employee Benefits | $1,256,672 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $760,829 | $253,609 | - | $1,014,438 |
| Occupancy | $834,662 | $92,740 | - | $927,402 |
| Insurance | $344,108 | $38,234 | - | $382,342 |
| Office Expenses | $129,409 | $129,408 | - | $258,817 |
| Depreciation Depletion | $125,000 | - | - | $125,000 |
| Payroll Taxes | $63,181 | $21,060 | - | $84,241 |
| Other Employee Benefits | $55,845 | $18,615 | - | $74,460 |
| Current Officers, Directors, Trustees, and Key Employees | $36,601 | $36,600 | - | $73,201 |
| Fees for Services Other | $47,287 | $15,762 | - | $63,049 |
| Other Expenses | $7,879 | $7,879 | - | $15,758 |
| Travel | $11,551 | $3,850 | - | $15,401 |
| Fees for Services Legal | - | $10,757 | - | $10,757 |
| Pension Plan Contributions | $7,749 | $2,583 | - | $10,332 |
| Fees for Services Accounting | - | $7,875 | - | $7,875 |
| Conferences and Meetings | $4,754 | $1,584 | - | $6,338 |
| Advertising | $2,014 | - | - | $2,014 |
| Total Functional Expenses | $2,430,869 | $640,556 | $0 | $3,071,425 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $3,071,425 |
| Total Expenses per Audited Statements | $3,071,425 |
| Total Expenses per Form 990 | $3,071,425 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Contract Liab (replacement Reserve) | $664,575 |
| Deposits Paid in Advance | $5,870 |
“Organization's process to review form 990 the executive director and finance director review form 990 prior to filing, the board of directors reviews subsequent to filing.”
“Governing documents disclosure explanation the organization makes it's governing documents available upon request. Financial statements are available by publication on organization's website. No conflict of interest policy exists.”
“The association's process is unchanged.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 72380 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 115555 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 175192 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 308166 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | MAINTENANCE OF COMMON AREAS AND RECREATIONAL FACILITIES FOR THE COMMON ENJOYMENT OF MEMBERS OF THE HARBISON COMMUNITY ASSOCIATION IN COLUMBIA SOUTH CAROLINA |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 2014 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 2014 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | YOLANDA MATHEWS |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8037812214 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 106 HILLPINE ROAD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | COLUMBIA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 29212 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 521858 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 475962 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 36600 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 36601 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 73201 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 1584 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 4754 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 6338 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 496550 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 133637 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | PO BOX 292037 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 1 | PO BOX 730068 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | COLUMBIA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | DALLAS |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | TX |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 29229 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 1 | 75373 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | MAPLE TREE LAWN CARE LLC |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | JOHNSON CONTROLS |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | LANDSCAPE |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | PROFESSIONAL FEES |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 88257 |
| IRS990/CYOtherExpensesAmt | 0 | 1814753 |
| IRS990/CYOtherRevenueAmt | 0 | 2921 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 3045630 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 65383 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1256672 |
| IRS990/CYTotalExpensesAmt | 0 | 3071425 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 3136808 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 36581 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 78278 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 125000 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 125000 |
| IRS990/Desc | 0 | MAINTENANCE OF COMMON AREAS AND RECREATIONAL FACILITIES FOR THE COMMON ENJOYMENT OF MEMBERS OF THE HARBISON COMMUNITY ASSOCIATION IN COLUMBIA SOUTH CAROLINA |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 57 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 2430869 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 7875 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 7875 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 10757 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 10757 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 15762 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 47287 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 63049 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | HENRY COBIA WEST III |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JULIE LUCAS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | STANLEY SEABROOK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | KATHERINE ROSE CARTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | RALPH H BELL JR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | TERRY L HELSLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | LIZ MOONEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | PATRICIA J SMITH-JENKINS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | MITCH WHITTING |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | MEMBER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 1975 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 3136808 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 38234 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 344108 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 382342 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 88257 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 88257 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 27 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 5074690 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1266344 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1302257 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 6376947 |
| IRS990/LegalDomicileStateCd | 0 | SC |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | MAINTENANCE OF COMMON AREAS AND RECREATIONAL FACILITIES FOR THE COMMON ENJOYMENT OF MEMBERS OF THE HARBISON COMMUNITY ASSOCIATION IN COLUMBIA SOUTH CAROLINA |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1907560 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1972943 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1907560 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1972943 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 92740 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 834662 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 927402 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 129408 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 129409 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 258817 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 18615 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 55845 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 74460 |
| IRS990/OtherExpensesGrp/Desc | 0 | OTHER |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 7879 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 7879 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 15758 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 676634 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 670445 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISC |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2921 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 2921 |
| IRS990/OtherRevenueTotalAmt | 0 | 2921 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 253609 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 760829 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1014438 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 21060 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 63181 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 84241 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 2583 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 7749 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 10332 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 80944 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 86261 |
| IRS990/PrincipalOfficerNm | 0 | YOLANDA MATHEWS |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900002 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900002 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900002 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 900002 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 4 | 900002 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | ASSESSMENT COMMERCIAL |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | ASSESSMENT RESIDENCE |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | ASSESSMENT APPARTMENT |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | ASSESSMENT FACILITIES |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | LEASE INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1216671 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 868792 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 738373 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 187521 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 29889 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1216671 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 868792 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 738373 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 187521 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 29889 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 107647 |
| IRS990/PYOtherExpensesAmt | 0 | 1860791 |
| IRS990/PYOtherRevenueAmt | 0 | 3921 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2813475 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -150534 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1214786 |
| IRS990/PYTotalExpensesAmt | 0 | 3075577 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 2925043 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 65383 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 3136808 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 648817 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 664575 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 1 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 779608 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 2786326 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 3565934 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 435284 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 2288364 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 2723648 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 3071425 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 87365 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 87365 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 664575 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 5870 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CONTRACT LIAB (REPLACEMENT RESERVE) |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | DEPOSITS PAID IN ADVANCE |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 3136808 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1302257 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 3071425 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 670445 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 3136808 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 3136808 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 3071425 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ORGANIZATION'S PROCESS TO REVIEW FORM 990 THE EXECUTIVE DIRECTOR AND FINANCE DIRECTOR REVIEW FORM 990 PRIOR TO FILING, THE BOARD OF DIRECTORS REVIEWS SUBSEQUENT TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | GOVERNING DOCUMENTS DISCLOSURE EXPLANATION THE ORGANIZATION MAKES IT'S GOVERNING DOCUMENTS AVAILABLE UPON REQUEST. FINANCIAL STATEMENTS ARE AVAILABLE BY PUBLICATION ON ORGANIZATION'S WEBSITE. NO CONFLICT OF INTEREST POLICY EXISTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ASSOCIATION'S PROCESS IS UNCHANGED. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | 990 PART XII LINE 2C |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | SC |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 1 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 2693155 |
| IRS990/TotalAssetsEOYAmt | 0 | 2837221 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2693155 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2837221 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 57 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 640556 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 2430869 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 3071425 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 785595 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 864278 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 785595 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 864278 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1907560 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1972943 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4384 |
| IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt | 0 | 4384 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 2430869 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 3045630 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3136808 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 3136808 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 2693155 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2837221 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 3850 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 11551 |
| IRS990/TravelGrp/TotalAmt | 0 | 15401 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 106 HILLPINE ROAD |
| IRS990/USAddress/CityNm | 0 | COLUMBIA |
| IRS990/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990/USAddress/ZIPCd | 0 | 29212 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 9 |
| IRS990/VotingMembersIndependentCnt | 0 | 9 |
| IRS990/WebsiteAddressTxt | 0 | WWW.HARBISONHOA.COM |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | YOLANDA MATHEWS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | FINANCE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8037812214 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-28 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | HARBISON COMMUNITY ASSOCIATION INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | HARB |
| ReturnHeader/Filer/EIN | 0 | 510190966 |
| ReturnHeader/Filer/PhoneNum | 0 | 8037812214 |
No mirrored PDF or thumbnail assets are attached yet.