Civic Intelligence

Harbison Community Association Inc

990 • Fiscal year 2020 • EIN 51-0190966

Jan 01, 2020 to Dec 31, 2020 • Filed on Apr 22, 2021

Organization ProfileWWW.HARBISONHCA.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

76th percentile

0.29x

Higher debt load relative to assets than 76% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

65th percentile

0.28x

Higher debt load relative to revenue than 65% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Net Margin

59th percentile

15%

Higher net margin than 59% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

61st percentile

$0

Higher top officer pay than 61% of similar nonprofits.

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

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Asset Growth

70th percentile

11%

Faster asset growth than 70% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

42nd percentile

-1.6%

Faster revenue growth than 42% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets76th percentile

Assets

Up

$2,626,492

Up $258,257 (+11%) from 2019

Net Assets

Up

$1,874,485

Up $395,861 (+27%) from 2019

Liabilities

Down

$752,007

Down $137,604 (-15%) from 2019

Revenue And Expenses
Liabilities / Revenue65th percentileNet Margin59th percentile

Revenue

Down

$2,645,340

Down $42,077 (-1.6%) from 2019

Expenses

Down

$2,249,479

Down $538,413 (-19%) from 2019

Net Income

Up

$395,861

Up $496,336 (+494%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth70th 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

2020

Assets$2,626,492
Liabilities$752,007
Net Assets$1,874,485
Open 2020 Filing

Operations Trend

Revenue Growth42nd 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

2020

Revenue$2,645,340
Expenses$2,249,479
Net Income$395,861
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Apr 22, 2021
Return Version
2020v4.0
Gross Receipts
$2,645,340
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$1,248,441$1,219,769▼ $28,672
Savings and Temporary Cash Investments$701,546$600,126▼ $101,420
Cash and Non-Interest-Bearing Accounts$138,677$540,692▲ $402,015
Accounts Receivable$213,190$246,561▲ $33,371
Prepaid Expenses and Deferred Charges$66,381$19,344▼ $47,037
Total Assets$2,368,235$2,626,492▲ $258,257
Liabilities
Other Liabilities$786,196$668,898▼ $117,298
Accounts Payable and Accrued Expenses$75,464$58,541▼ $16,923
Deferred Revenue$27,951$24,568▼ $3,383
Total Liabilities$889,611$752,007▼ $137,604
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,478,624$1,874,485▲ $395,861
Total Net Assets Fund Balance$1,478,624$1,874,485▲ $395,861
Total Liabilities and Net Assets / Fund Balance$2,368,235$2,626,492▲ $258,257

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$656,513$2,555,681$3,212,194
Equipment$475,891$2,045,683$2,521,574
Land$87,365-$87,365
Compensation and Service Providers
Top Officer Pay61st percentile

Board Members and Trustees

NameTitle
Hank WestPresident
Julie LucasBoard Member
Mackenzie FontaineBoard Member
Melisa AyerBoard 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
$2,584,549
Investment Income
$51,528
Other Revenue
$9,263
Change in Net Assets
$395,861

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,645,340
Total Revenue per Audited Statements
$2,645,340
Total Revenue per Form 990
$2,645,340
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,303,578
Salaries, Compensation, and Employee Benefits$945,901
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$566,425$160,486-$726,911
Occupancy$482,656$50,789-$533,445
Office Expenses$150,573$150,573-$301,146
Insurance$238,809$20,766-$259,575
Depreciation Depletion$137,692--$137,692
Current Officers, Directors, Trustees, and Key Employees$42,484$42,484-$84,968
Payroll Taxes$50,663$16,888-$67,551
Other Employee Benefits$49,853$16,618-$66,471
Fees for Services Legal-$23,093-$23,093
Travel$14,338$4,780-$19,118
Fees for Services Other$13,959$4,226-$18,185
Fees for Services Accounting-$6,930-$6,930
Conferences and Meetings$2,755$919-$3,674
Advertising$720--$720
Total Functional Expenses$1,750,927$498,552$0$2,249,479

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,249,479
Total Expenses per Audited Statements$2,249,479
Total Expenses per Form 990$2,249,479
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
Contract Liab. (replacement Reserve)$600,126
Other Post Employment Benefit$68,772
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
2021-04-22
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
43

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

“Asc 606 revenue recognition 0 opeb liability recognition 0”

Raw XML Appendix369 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.

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IRS990/PYOtherExpensesAmt01472478
IRS990/PYOtherRevenueAmt07071
IRS990/PYProgramServiceRevenueAmt02611036
IRS990/PYRevenuesLessExpensesAmt0-100475
IRS990/PYSalariesCompEmpBnftPaidAmt01315414
IRS990/PYTotalExpensesAmt02787892
IRS990/PYTotalRevenueAmt02687417
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IRS990/ReportOtherLiabilitiesInd0true
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IRS990/RevenueAmt02584549
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0600126
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IRS990ScheduleD/BuildingsGrp/BookValueAmt0656513
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02555681
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03212194
IRS990ScheduleD/EquipmentGrp/BookValueAmt0475891
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02045683
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02521574
IRS990ScheduleD/ExpensesSubtotalAmt02249479
IRS990ScheduleD/LandGrp/BookValueAmt087365
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt087365
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0600126
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt168772
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CONTRACT LIAB. (REPLACEMENT RESERVE)
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OTHER POST EMPLOYMENT BENEFIT
IRS990ScheduleD/RevenueSubtotalAmt02645340
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01219769
IRS990ScheduleD/TotalExpensesPerForm990Amt02249479
IRS990ScheduleD/TotalLiabilityAmt0668898
IRS990ScheduleD/TotalRevenuePerForm990Amt02645340
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02645340
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02249479
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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/ExplanationTxt2ASC 606 REVENUE RECOGNITION 0 OPEB LIABILITY RECOGNITION 0
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/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02368235
IRS990/TotalAssetsEOYAmt02626492
IRS990/TotalAssetsGrp/BOYAmt02368235
IRS990/TotalAssetsGrp/EOYAmt02626492
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt043
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0498552
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01750927
IRS990/TotalFunctionalExpensesGrp/TotalAmt02249479
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0889611
IRS990/TotalLiabilitiesEOYAmt0752007
IRS990/TotalLiabilitiesGrp/BOYAmt0889611
IRS990/TotalLiabilitiesGrp/EOYAmt0752007
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01478624
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01874485
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0210
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0210
IRS990/TotalProgramServiceExpensesAmt01750927
IRS990/TotalProgramServiceRevenueAmt02584549
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02645340
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02368235
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02626492
IRS990/TravelGrp/ManagementAndGeneralAmt04780
IRS990/TravelGrp/ProgramServicesAmt014338
IRS990/TravelGrp/TotalAmt019118
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
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.HARBISONHCA.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVE GROVE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08037812281
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-04-22
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/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/PreparationDt02021-04-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MATTHEW BROWN CPA
ReturnHeader/ReturnTs02021-04-29T07:21:15-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DAVE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0GROVE
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,626,492
Liabilities
$752,007
Net assets
$1,874,485
Revenue
$2,645,340
Expenses
$2,249,479
Net income
$395,861
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
2020Detailed filing. Detailed filing data is available for this year.$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
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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