Civic Intelligence

Harbison Community Association Inc

990 • Fiscal year 2018 • EIN 51-0190966

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 11, 2019

Organization ProfileWWW.HARBISONCOMMUNITY.COM

View Organization Page

106 Hillpine RoadColumbia, SC 29212

(803) 781-2214

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.03x

Higher debt load relative to assets than 42% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

36th percentile

0.03x

Higher debt load relative to revenue than 36% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Net Margin

40th percentile

2.2%

Higher net margin than 40% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

58th percentile

$0

Higher top officer pay than 58% of similar nonprofits.

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

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Asset Growth

7th percentile

-20%

Faster asset growth than 7% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

59th percentile

5.6%

Faster revenue growth than 59% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets42nd percentile

Assets

Down

$2,247,349

Down $575,633 (-20%) from 2017

Net Assets

Up

$2,180,487

Up $55,674 (+2.6%) from 2017

Liabilities

Down

$66,862

Down $631,307 (-90%) from 2017

Revenue And Expenses
Liabilities / Revenue36th percentileNet Margin40th percentile

Revenue

Up

$2,568,061

Up $136,939 (+5.6%) from 2017

Expenses

Down

$2,512,388

Down $32,057 (-1.3%) from 2017

Net Income

Up

$55,673

Up $168,996 (+149%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth7th percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $2,407,001Liabilities 2011: $128,258Net Assets 2011: $2,278,7432011Assets 2012: $2,492,679Liabilities 2012: $117,658Net Assets 2012: $2,375,0212012Assets 2013: $2,393,621Liabilities 2013: $95,662Net Assets 2013: $2,297,9592013Assets 2014: $1,999,216Liabilities 2014: $83,323Net Assets 2014: $1,915,8932014Assets 2015: $2,125,384Liabilities 2015: $49,911Net Assets 2015: $2,075,4732015Assets 2016: $2,307,517Liabilities 2016: $69,381Net Assets 2016: $2,238,1362016Assets 2017: $2,822,982Liabilities 2017: $698,169Net Assets 2017: $2,124,8132017Assets 2018: $2,247,349Liabilities 2018: $66,862Net Assets 2018: $2,180,4872018Assets 2019: $2,368,235Liabilities 2019: $889,611Net Assets 2019: $1,478,6242019Assets 2020: $2,626,492Liabilities 2020: $752,007Net Assets 2020: $1,874,4852020Assets 2021: $2,876,299Liabilities 2021: $765,892Net Assets 2021: $2,110,4072021Assets 2022: $2,870,270Liabilities 2022: $812,176Net Assets 2022: $2,058,0942022Assets 2023: $2,693,155Liabilities 2023: $785,595Net Assets 2023: $1,907,5602023Assets 2024: $2,837,221Liabilities 2024: $864,278Net Assets 2024: $1,972,9432024

Highlighted filing

2018

Assets$2,247,349
Liabilities$66,862
Net Assets$2,180,487
Open 2018 Filing

Operations Trend

Revenue Growth59th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,839,883Expenses 2011: $1,845,292Net Income 2011: -$5,4092011Revenue 2012: $1,862,890Expenses 2012: $1,766,611Net Income 2012: $96,2792012Revenue 2013: $1,645,543Expenses 2013: $1,722,605Net Income 2013: -$77,0622013Revenue 2014: $1,706,128Expenses 2014: $1,942,411Net Income 2014: -$236,2832014Revenue 2015: $2,098,333Expenses 2015: $1,938,753Net Income 2015: $159,5802015Revenue 2016: $2,305,661Expenses 2016: $2,142,998Net Income 2016: $162,6632016Revenue 2017: $2,431,122Expenses 2017: $2,544,445Net Income 2017: -$113,3232017Revenue 2018: $2,568,061Expenses 2018: $2,512,388Net Income 2018: $55,6732018Revenue 2019: $2,687,417Expenses 2019: $2,787,892Net Income 2019: -$100,4752019Revenue 2020: $2,645,340Expenses 2020: $2,249,479Net Income 2020: $395,8612020Revenue 2021: $2,792,784Expenses 2021: $2,556,862Net Income 2021: $235,9222021Revenue 2022: $2,812,352Expenses 2022: $2,864,665Net Income 2022: -$52,3132022Revenue 2023: $2,925,043Expenses 2023: $3,075,577Net Income 2023: -$150,5342023Revenue 2024: $3,136,808Expenses 2024: $3,071,425Net Income 2024: $65,3832024

Highlighted filing

2018

Revenue$2,568,061
Expenses$2,512,388
Net Income$55,673
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 11, 2019
Return Version
2018v3.1
Gross Receipts
$2,568,061
Mission and Program Overview

Mission

Maintenance of common areas and recreational facilities for the common enjoyment of members of the harbison community association in columbia south carolina.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,386,683$1,346,816▼ $39,867
Savings and Temporary Cash Investments$537,309$507,543▼ $29,766
Accounts Receivable$318,331$193,480▼ $124,851
Cash and Non-Interest-Bearing Accounts$521,175$136,707▼ $384,468
Prepaid Expenses and Deferred Charges$59,484$62,803▲ $3,319
Total Assets$2,822,982$2,247,349▼ $575,633
Liabilities
Accounts Payable and Accrued Expenses$93,622$65,175▼ $28,447
Deferred Revenue$604,547$1,687▼ $602,860
Total Liabilities$698,169$66,862▼ $631,307
Net Assets / Fund Balance
Unrestricted Net Assets$2,124,813$2,180,487▲ $55,674
Total Net Assets Fund Balance$2,124,813$2,180,487▲ $55,674
Total Liabilities and Net Assets / Fund Balance$2,822,982$2,247,349▼ $575,633

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$765,186$2,416,340$3,181,526
Equipment$494,265$1,929,821$2,424,086
Land$87,365-$87,365
Compensation and Service Providers
Top Officer Pay58th percentile

Board Members and Trustees

NameTitle
Hank WestPresident
Andy PeachBoard Member
Jamie SellersBoard Member
Julie LucasBoard Member
Ozzie NaglerBoard Member
Stan SeabrookBoard Member
Terry HelsleyBoard Member
Tom BrowerBoard Member
June CannonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,484,482
Investment Income
$73,045
Other Revenue
$10,534
Change in Net Assets
$55,673

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,568,061
Total Revenue per Audited Statements
$2,568,061
Total Revenue per Form 990
$2,568,061
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,373,226
Other Expenses$1,139,162
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$803,389$241,567-$1,044,956
Occupancy$366,091$31,834-$397,925
Office Expenses$124,499$124,499-$248,998
Insurance$185,213$16,105-$201,318
Depreciation Depletion$158,063--$158,063
Other Employee Benefits$110,887$36,963-$147,850
Payroll Taxes$69,799$23,267-$93,066
Current Officers, Directors, Trustees, and Key Employees$39,345$39,345-$78,690
Fees for Services Accounting-$32,579-$32,579
Fees for Services Other$23,356$7,785-$31,141
Fees for Services Legal-$29,063-$29,063
Travel$20,704$6,902-$27,606
Conferences and Meetings$8,700$2,900-$11,600
Pension Plan Contributions$6,498$2,166-$8,664
Advertising$869--$869
Total Functional Expenses$1,917,413$594,975$0$2,512,388

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,512,388
Expenses per Audited Statements$2,512,387
Total Expenses per Audited Statements$2,512,387
Expenses Not Reported on Financial Statements$1
Other Expense Adjustments$1
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
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“The executive director and finance director review form 990 prior to filing, the board of directors reviews subsequent to filing.”

Form 990, Page 6, Part VI, Line 19

“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.”

Filing and Contact Details

Filer

Filer Name
Harbison Community Association Inc
EIN
51-0190966
Phone
8037812214
Address
106 HILLPINE ROAD, COLUMBIA, SC 29212

Signing Officer

Name
Dave Grove
Title
Executive Director
Phone
8037812281
Signed
2019-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dave Grove
Formed
1975
Legal Domicile
Sc
Voting Board Members
9
Independent Board Members
9
Employees
75

Preparer

Firm
Brown CPA LLC
Address
PO BOX 3288, IRMO, SC 29063
Preparer
Matthew Brown CPA
Phone
8033153029
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Book / tax depreciation difference 1”

Financial Statement Notes

Schedule D, Page 4, Part XII, Line 4B

“Book / tax depreciation difference 1”

Raw XML Appendix367 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt093622
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt065175
IRS990/AccountsReceivableGrp/BOYAmt0318331
IRS990/AccountsReceivableGrp/EOYAmt0193480
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0MAINTENANCE OF COMMON AREAS AND RECREATIONAL FACILITIES FOR THE COMMON ENJOYMENT OF MEMBERS OF THE HARBISON COMMUNITY ASSOCIATION IN COLUMBIA SOUTH CAROLINA.
IRS990/AdvertisingGrp/ProgramServicesAmt0869
IRS990/AdvertisingGrp/TotalAmt0869
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0DAVE GROVE
IRS990/BooksInCareOfDetail/PhoneNum08037812214
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0106 HILLPINE ROAD
IRS990/BooksInCareOfDetail/USAddress/AddressLine2Txt0106 HILLPINE ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0COLUMBIA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
IRS990/BooksInCareOfDetail/USAddress/ZIPCd029212
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0521175
IRS990/CashNonInterestBearingGrp/EOYAmt0136707
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt039345
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt039345
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt078690
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt02900
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt08700
IRS990/ConferencesMeetingsGrp/TotalAmt011600
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt073045
IRS990/CYOtherExpensesAmt01139162
IRS990/CYOtherRevenueAmt010534
IRS990/CYProgramServiceRevenueAmt02484482
IRS990/CYRevenuesLessExpensesAmt055673
IRS990/CYSalariesCompEmpBnftPaidAmt01373226
IRS990/CYTotalExpensesAmt02512388
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02568061
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0604547
IRS990/DeferredRevenueGrp/EOYAmt01687
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0158063
IRS990/DepreciationDepletionGrp/TotalAmt0158063
IRS990/Desc0MAINTENANCE OF COMMON AREAS AND RECREATIONAL FACILITIES FOR THE COMMON ENJOYMENT OF MEMBERS OF THE HARBISON COMMUNITY ASSOCIATION IN COLUMBIA SOUTH CAROLINA.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt075
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt01917413
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt032579
IRS990/FeesForServicesAccountingGrp/TotalAmt032579
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt029063
IRS990/FeesForServicesLegalGrp/TotalAmt029063
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt07785
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt023356
IRS990/FeesForServicesOtherGrp/TotalAmt031141
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt55.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt65.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt75.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt85.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0HANK WEST
IRS990/Form990PartVIISectionAGrp/PersonNm1JUNE CANNON
IRS990/Form990PartVIISectionAGrp/PersonNm2OZZIE NAGLER
IRS990/Form990PartVIISectionAGrp/PersonNm3TERRY HELSLEY
IRS990/Form990PartVIISectionAGrp/PersonNm4JAMIE SELLERS
IRS990/Form990PartVIISectionAGrp/PersonNm5TOM BROWER
IRS990/Form990PartVIISectionAGrp/PersonNm6STAN SEABROOK
IRS990/Form990PartVIISectionAGrp/PersonNm7ANDY PEACH
IRS990/Form990PartVIISectionAGrp/PersonNm8JULIE LUCAS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01975
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt02568061
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt09
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt016105
IRS990/InsuranceGrp/ProgramServicesAmt0185213
IRS990/InsuranceGrp/TotalAmt0201318
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt073045
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt073045
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt050
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt04346161
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01386683
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01346816
IRS990/LandBldgEquipCostOrOtherBssAmt05692977
IRS990/LegalDomicileStateCd0SC
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0MAINTENANCE OF COMMON AREAS AND RECREATIONAL FACILITIES FOR THE COMMON ENJOYMENT OF MEMBERS OF THE HARBISON COMMUNITY ASSOCIATION IN COLUMBIA SOUTH CAROLINA.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt02124813
IRS990/NetAssetsOrFundBalancesEOYAmt02180487
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt031834
IRS990/OccupancyGrp/ProgramServicesAmt0366091
IRS990/OccupancyGrp/TotalAmt0397925
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0124499
IRS990/OfficeExpensesGrp/ProgramServicesAmt0124499
IRS990/OfficeExpensesGrp/TotalAmt0248998
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt01
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt036963
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0110887
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0147850
IRS990/OtherRevenueMiscGrp/Desc0MISC.
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt010534
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt010534
IRS990/OtherRevenueTotalAmt010534
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0241567
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0803389
IRS990/OtherSalariesAndWagesGrp/TotalAmt01044956
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt023267
IRS990/PayrollTaxesGrp/ProgramServicesAmt069799
IRS990/PayrollTaxesGrp/TotalAmt093066
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02166
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt06498
IRS990/PensionPlanContributionsGrp/TotalAmt08664
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt059484
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt062803
IRS990/PrincipalOfficerNm0DAVE GROVE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0PROPERTY ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/Desc1ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/Desc2FACILITY RENTAL
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02227451
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1194901
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt262130
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02227451
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1194901
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt262130
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt044683
IRS990/PYOtherExpensesAmt01167832
IRS990/PYOtherRevenueAmt04757
IRS990/PYProgramServiceRevenueAmt02381682
IRS990/PYRevenuesLessExpensesAmt0-113323
IRS990/PYSalariesCompEmpBnftPaidAmt01376613
IRS990/PYTotalExpensesAmt02544445
IRS990/PYTotalRevenueAmt02431122
IRS990/ReconcilationRevenueExpnssAmt055673
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02484482
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0537309
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0507543
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0765186
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02416340
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03181526
IRS990ScheduleD/EquipmentGrp/BookValueAmt0494265
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01929821
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02424086
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt01
IRS990ScheduleD/ExpensesSubtotalAmt02512387
IRS990ScheduleD/LandGrp/BookValueAmt087365
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt087365
IRS990ScheduleD/OtherExpensesNotIncludedAmt01
IRS990ScheduleD/RevenueSubtotalAmt02568061
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BOOK / TAX DEPRECIATION DIFFERENCE 1
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XII, LINE 4B
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01346816
IRS990ScheduleD/TotalExpensesPerForm990Amt02512388
IRS990ScheduleD/TotalRevenuePerForm990Amt02568061
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02568061
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02512387
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR AND FINANCE DIRECTOR REVIEW FORM 990 PRIOR TO FILING, THE BOARD OF DIRECTORS REVIEWS SUBSEQUENT TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 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/ExplanationTxt2BOOK / TAX DEPRECIATION DIFFERENCE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02822982
IRS990/TotalAssetsEOYAmt02247349
IRS990/TotalAssetsGrp/BOYAmt02822982
IRS990/TotalAssetsGrp/EOYAmt02247349
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt075
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0594975
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01917413
IRS990/TotalFunctionalExpensesGrp/TotalAmt02512388
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0698169
IRS990/TotalLiabilitiesEOYAmt066862
IRS990/TotalLiabilitiesGrp/BOYAmt0698169
IRS990/TotalLiabilitiesGrp/EOYAmt066862
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02124813
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02180487
IRS990/TotalProgramServiceExpensesAmt01917413
IRS990/TotalProgramServiceRevenueAmt02484482
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02568061
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02568061
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02822982
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02247349
IRS990/TravelGrp/ManagementAndGeneralAmt06902
IRS990/TravelGrp/ProgramServicesAmt020704
IRS990/TravelGrp/TotalAmt027606
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02124813
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02180487
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0106 HILLPINE ROAD
IRS990/USAddress/AddressLine2Txt0106 HILLPINE ROAD
IRS990/USAddress/CityNm0COLUMBIA
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029212
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.HARBISONCOMMUNITY.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-01-14 16:20:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVE GROVE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08037812281
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HARBISON COMMUNITY ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0HARB
ReturnHeader/Filer/EIN0510190966
ReturnHeader/Filer/PhoneNum08037812214
ReturnHeader/Filer/USAddress/AddressLine1Txt0106 HILLPINE ROAD
ReturnHeader/Filer/USAddress/CityNm0COLUMBIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029212
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0091F93EB02D524E5624CEABD3303CFFF4FB3B987
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0091F93EB02D524E5624CEABD3303CFFF4FB3B987
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt024.168.205.251
ReturnHeader/FilingSecurityInformation/IPDt02019-11-12
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm016:13:52
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0050614390
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BROWN CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 3288
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0IRMO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029063
ReturnHeader/PreparerPersonGrp/PhoneNum08033153029
ReturnHeader/PreparerPersonGrp/PreparationDt02019-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MATTHEW BROWN CPA
ReturnHeader/ReturnTs02019-11-12T16:13:52-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,247,349
Liabilities
$66,862
Net assets
$2,180,487
Revenue
$2,568,061
Expenses
$2,512,388
Net income
$55,673
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.84$0.86$1.97$3.14$3.07$0.07
2023Summary only. Only limited summary data is available for this year.$2.69$0.79$1.91$2.93$3.08$0.15
2022Summary only. Only limited summary data is available for this year.$2.87$0.81$2.06$2.81$2.86$0.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.88$0.77$2.11$2.79$2.56$0.24
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.63$0.75$1.87$2.65$2.25$0.40
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.37$0.89$1.48$2.69$2.79$0.10
2018Detailed filing. Detailed filing data is available for this year.$2.25$0.07$2.18$2.57$2.51$0.06
2017Summary only. Only limited summary data is available for this year.$2.82$0.70$2.12$2.43$2.54$0.11
2016Summary only. Only limited summary data is available for this year.$2.31$0.07$2.24$2.31$2.14$0.16
2015Summary only. Only limited summary data is available for this year.$2.13$0.05$2.08$2.10$1.94$0.16
2014Summary only. Only limited summary data is available for this year.$2.00$0.08$1.92$1.71$1.94$0.24
2013Summary only. Only limited summary data is available for this year.$2.39$0.10$2.30$1.65$1.72$0.08
2012Summary only. Only limited summary data is available for this year.$2.49$0.12$2.38$1.86$1.77$0.10
2011Summary only. Only limited summary data is available for this year.$2.41$0.13$2.28$1.84$1.85$0.01