Civic Intelligence

Hickory Ridge Community Association Inc

990 • Fiscal year 2016 • EIN 52-1145609

May 01, 2015 to Apr 30, 2016 • Filed on Jan 24, 2017

6175 Sunny SpringColumbia, MD 21044

(410) 730-7327

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.63x

Higher debt load relative to assets than 93% of similar nonprofits.

2016 filings • 501(c)4 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

88th percentile

0.38x

Higher debt load relative to revenue than 88% of similar nonprofits.

2016 filings • 501(c)4 • <$500k nonprofits • Source year 2016

Net Margin

49th percentile

2.8%

Higher net margin than 49% of similar nonprofits.

2016 filings • 501(c)4 • <$500k nonprofits • Source year 2016

Top Officer Pay

96th percentile

$57,118

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 15.5% of source-year revenue.

2016 filings • 501(c)4 • <$500k nonprofits • Source year 2016

Asset Growth

83rd percentile

25%

Faster asset growth than 83% of similar nonprofits.

2016 filings • 501(c)4 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

56th percentile

2.5%

Faster revenue growth than 56% of similar nonprofits.

2016 filings • 501(c)4 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$221,377

Up $44,849 (+25%) from 2015

Net Assets

Up

$81,659

Up $10,476 (+15%) from 2015

Liabilities

Up

$139,718

Up $34,373 (+33%) from 2015

Revenue

Up

$368,371

Up $8,901 (+2.5%) from 2015

Expenses

Down

$357,895

Down $2,847 (-0.8%) from 2015

Net Income

Up

$10,476

Up $11,748 (+924%) from 2015

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $118,665Liabilities 2011: $80,069Net Assets 2011: $38,5962011Assets 2012: $125,431Liabilities 2012: $81,738Net Assets 2012: $43,6932012Assets 2013: $149,854Liabilities 2013: $84,757Net Assets 2013: $65,0972013Assets 2014: $170,499Liabilities 2014: $98,044Net Assets 2014: $72,4552014Assets 2015: $176,528Liabilities 2015: $105,345Net Assets 2015: $71,1832015Assets 2016: $221,377Liabilities 2016: $139,718Net Assets 2016: $81,6592016Assets 2017: $215,547Liabilities 2017: $141,131Net Assets 2017: $74,4162017Assets 2018: $207,050Liabilities 2018: $120,749Net Assets 2018: $86,3012018Assets 2019: $258,785Liabilities 2019: $137,913Net Assets 2019: $120,8722019Assets 2020: $182,052Liabilities 2020: $15,767Net Assets 2020: $166,2852020Assets 2021: $327,663Liabilities 2021: $169,714Net Assets 2021: $157,9492021Assets 2022: $329,956Liabilities 2022: $164,621Net Assets 2022: $165,3352022Assets 2023: $258,724Liabilities 2023: $123,914Net Assets 2023: $134,8102023Assets 2024: $220,065Liabilities 2024: $115,761Net Assets 2024: $104,3042024Assets 2025: $206,288Liabilities 2025: $122,712Net Assets 2025: $83,5762025

Highlighted filing

2016

Assets$221,377
Liabilities$139,718
Net Assets$81,659

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $289,3682011Expenses 2012: $294,2922012Revenue 2013: $317,431Expenses 2013: $293,205Net Income 2013: $24,2262013Revenue 2014: $359,688Expenses 2014: $352,330Net Income 2014: $7,3582014Revenue 2015: $359,470Expenses 2015: $360,742Net Income 2015: -$1,2722015Revenue 2016: $368,371Expenses 2016: $357,895Net Income 2016: $10,4762016Revenue 2017: $362,472Expenses 2017: $369,715Net Income 2017: -$7,2432017Revenue 2018: $420,258Expenses 2018: $408,373Net Income 2018: $11,8852018Revenue 2019: $415,073Expenses 2019: $389,577Net Income 2019: $25,4962019Revenue 2020: $440,315Expenses 2020: $394,903Net Income 2020: $45,4122020Revenue 2021: $251,868Expenses 2021: $256,257Net Income 2021: -$4,3892021Revenue 2022: $377,701Expenses 2022: $370,315Net Income 2022: $7,3862022Revenue 2023: $429,107Expenses 2023: $459,632Net Income 2023: -$30,5252023Revenue 2024: $437,667Expenses 2024: $468,173Net Income 2024: -$30,5062024Revenue 2025: $495,395Expenses 2025: $489,386Net Income 2025: $6,0092025

Highlighted filing

2016

Revenue$368,371
Expenses$357,895
Net Income$10,476
Jump To
Filing Snapshot
Filing Period
May 1, 2015 to Apr 30, 2016
Signed
Jan 24, 2017
Return Version
2015v3.0
Gross Receipts
$368,371
Mission and Program Overview

Mission

Hrca is a community organization that administers program and special events for the residents of the community. It is also responsible for the operation, maintenance, and development of community facilities.

HCRA is a community organization that administers program and special events for the residents of the community. It is also responsible for the operation, maintenance, and development of community facilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$112,940$145,424▲ $32,484
Savings and Temporary Cash Investments$44,947$50,341▲ $5,394
Land, Buildings, and Equipment, Net$15,749$24,299▲ $8,550
Accounts Receivable$2,892$1,313▼ $1,579
Total Assets$176,528$221,377▲ $44,849
Liabilities
Deferred Revenue$78,295$84,671▲ $6,376
Accounts Payable and Accrued Expenses$14,216$38,269▲ $24,053
Other Liabilities$12,834$16,778▲ $3,944
Total Liabilities$105,345$139,718▲ $34,373
Net Assets / Fund Balance
Unrestricted Net Assets$71,183$81,659▲ $10,476
Total Net Assets Fund Balance$71,183$81,659▲ $10,476
Total Liabilities and Net Assets / Fund Balance$176,528$221,377▲ $44,849

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$15,808$28,278$44,086
Equipment$8,491$7,477$15,968
Leasehold Improvements-$1,175$1,175
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jessamine DuvallVillage ManagerFT$53,885$3,233$57,118

Board Members and Trustees

NameTitle
Michelle WoodBoard Chair
Tom LoudenBoard Vice Chair
Allison SultanBoard Member
Fred JohnstonBoard Member
Wendy StewardBoard Member
Greg SchwindCOL. Council Rep.
Revenue and Support

Revenue Composition

Contributions and Grants
$249,627
Program Service Revenue
$118,618
Investment Income
$126
Other Revenue
$0
All Other Contributions
$249,627
Change in Net Assets
$10,476

Audited Revenue Reconciliation

Revenue per Audited Statements
$368,371
Total Revenue per Audited Statements
$368,371
Total Revenue per Form 990
$368,371
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$231,996
Other Expenses$125,899
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$123,647$13,739-$137,386
Current Officers, Directors, Trustees, and Key Employees$48,110$5,346-$53,456
Occupancy$42,854$4,762-$47,616
Other Employee Benefits$20,807$2,312-$23,119
Payroll Taxes$12,522$1,391-$13,913
Office Expenses$9,626$1,069-$10,695
Insurance$6,603$734-$7,337
Fees for Services Other$4,847$539-$5,386
Information Technology$4,954--$4,954
Depreciation Depletion$3,752$417-$4,169
Pension Plan Contributions$3,710$412-$4,122
Fees for Services Accounting$1,836$204-$2,040
Conferences and Meetings$1,964--$1,964
Advertising$1,513$168-$1,681
Fees for Services Legal$1,654--$1,654
Travel$960--$960
Other Expenses$743--$743
Total Functional Expenses$326,802$31,093$0$357,895

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$357,895
Total Expenses per Audited Statements$357,895
Total Expenses per Form 990$357,895
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$10,201
Accrued Payroll$6,577
Accrued Vacation Flex-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The village manager will email each member of the village board an electronic version of the 2015 form 990 for review prior to the next bimonthly board meeting.

Form 990, Part VI, Section B, Line 12C

The village board regularly reviews the policy and its provisions and adherance to is compliance.

Form 990, Part VI, Section C, Line 19

All organization documents can be found on the village website except personnel information. The budget is published in its newsletter. All other financial documents are available upon written request.

Filing and Contact Details

Filer

Filer Name
Hickory Ridge Community Association Inc
EIN
52-1145609
Phone
4107307327
Address
6175 SUNNY SPRING, COLUMBIA, MD 21044

Signing Officer

Name
Michelle Wood
Title
Board Chair
Signed
2017-01-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michelle Wood
Formed
1971
Legal Domicile
Md
Voting Board Members
5
Independent Board Members
5
Employees
10
Volunteers
48

Preparer

Firm
Deborah L Herman CPA
Address
3036 PATUXENT OVERLOOK CT, ELLICOTT CITY, MD 21042
Preparer
Deborah L Herman
Phone
4104616992
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 1

Hrca operates using a modified cash basis with accrual adjustments made at year-end.

Raw XML Appendix394 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/ProgSrvcAccomActy3Grp/RevenueAmt05730
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0256798
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0123
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0132982
IRS990/PYProgramServiceRevenueAmt0102549
IRS990/PYRevenuesLessExpensesAmt0-1272
IRS990/PYSalariesCompEmpBnftPaidAmt0227760
IRS990/PYTotalExpensesAmt0360742
IRS990/PYTotalRevenueAmt0359470
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt010476
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0104276
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt044947
IRS990/SavingsAndTempCashInvstGrp/EOYAmt050341
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt08491
IRS990ScheduleD/EquipmentGrp/DepreciationAmt07477
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt015968
IRS990ScheduleD/ExpensesSubtotalAmt0357895
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01175
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01175
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt015808
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt028278
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt044086
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt010201
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt16577
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED PAYROLL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCRUED VACATION FLEX
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueSubtotalAmt0368371
IRS990ScheduleD/TotalBookValueLandBuildingsAmt024299
IRS990ScheduleD/TotalExpensesPerForm990Amt0357895
IRS990ScheduleD/TotalLiabilityAmt016778
IRS990ScheduleD/TotalRevenuePerForm990Amt0368371
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0368371
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0357895
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE VILLAGE MANAGER WILL EMAIL EACH MEMBER OF THE VILLAGE BOARD AN ELECTRONIC VERSION OF THE 2015 FORM 990 FOR REVIEW PRIOR TO THE NEXT BIMONTHLY BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE VILLAGE BOARD REGULARLY REVIEWS THE POLICY AND ITS PROVISIONS AND ADHERANCE TO IS COMPLIANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL ORGANIZATION DOCUMENTS CAN BE FOUND ON THE VILLAGE WEBSITE EXCEPT PERSONNEL INFORMATION. THE BUDGET IS PUBLISHED IN ITS NEWSLETTER. ALL OTHER FINANCIAL DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3HRCA OPERATES USING A MODIFIED CASH BASIS WITH ACCRUAL ADJUSTMENTS MADE AT YEAR-END.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XII, Line 1
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0176528
IRS990/TotalAssetsEOYAmt0221377
IRS990/TotalAssetsGrp/BOYAmt0176528
IRS990/TotalAssetsGrp/EOYAmt0221377
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0249627
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt031093
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0326802
IRS990/TotalFunctionalExpensesGrp/TotalAmt0357895
IRS990/TotalGrossUBIAmt09867
IRS990/TotalLiabilitiesBOYAmt0105345
IRS990/TotalLiabilitiesEOYAmt0139718
IRS990/TotalLiabilitiesGrp/BOYAmt0105345
IRS990/TotalLiabilitiesGrp/EOYAmt0139718
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt071183
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt081659
IRS990/TotalOtherCompensationAmt03233
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0740
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt010607
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt09867
IRS990/TotalProgramServiceExpensesAmt0326802
IRS990/TotalProgramServiceRevenueAmt0118618
IRS990/TotalReportableCompFromOrgAmt053885
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0108877
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0368371
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt09867
IRS990/TotalVolunteersCnt048
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0176528
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0221377
IRS990/TravelGrp/ProgramServicesAmt0960
IRS990/TravelGrp/TotalAmt0960
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt071183
IRS990/UnrestrictedNetAssetsGrp/EOYAmt081659
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06263 GOLDEN HOOK
IRS990/USAddress/CityNm0COLUMBIA
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd021044
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0columbiavillages.org/hickoryridge
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHELLE WOOD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD CHAIR
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-01-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HICKORY RIDGE COMMUNITY ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0HICK
ReturnHeader/Filer/EIN0521145609
ReturnHeader/Filer/PhoneNum04107307327
ReturnHeader/Filer/USAddress/AddressLine1Txt06175 SUNNY SPRING
ReturnHeader/Filer/USAddress/CityNm0COLUMBIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd021044
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DEBORAH L HERMAN CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03036 PATUXENT OVERLOOK CT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ELLICOTT CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021042
ReturnHeader/PreparerPersonGrp/PhoneNum04104616992
ReturnHeader/PreparerPersonGrp/PreparationDt02017-01-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DEBORAH L HERMAN
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02017-01-24T03:19:02-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-05-01
ReturnHeader/TaxPeriodEndDt02016-04-30
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.06$1.23$0.84$4.95$4.89$0.06
2024Detailed filing. Detailed filing data is available for this year.$2.20$1.16$1.04$4.38$4.68$0.31
2023Detailed filing. Detailed filing data is available for this year.$2.59$1.24$1.35$4.29$4.60$0.31
2022Detailed filing. Detailed filing data is available for this year.$3.30$1.65$1.65$3.78$3.70$0.07
2021Detailed filing. Detailed filing data is available for this year.$3.28$1.70$1.58$2.52$2.56$0.04
2020Detailed filing. Detailed filing data is available for this year.$1.82$0.16$1.66$4.40$3.95$0.45
2019Detailed filing. Detailed filing data is available for this year.$2.59$1.38$1.21$4.15$3.90$0.25
2018Detailed filing. Detailed filing data is available for this year.$2.07$1.21$0.86$4.20$4.08$0.12
2017Detailed filing. Detailed filing data is available for this year.$2.16$1.41$0.74$3.62$3.70$0.07
2016Detailed filing. Detailed filing data is available for this year.$2.21$1.40$0.82$3.68$3.58$0.10
2015Detailed filing. Detailed filing data is available for this year.$1.77$1.05$0.71$3.59$3.61$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.70$0.98$0.72$3.60$3.52$0.07
2013Summary only. Only limited summary data is available for this year.$1.50$0.85$0.65$3.17$2.93$0.24
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.25$0.82$0.44$2.94
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$0.80$0.39$2.89
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)4 • <$500k nonprofits