Liabilities / Assets
75th percentile
Higher debt load relative to assets than 75% of similar nonprofits.
Drum Point Property Owners Association Inc
990EZ • Fiscal year 2014 • EIN 52-1361680
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.08x
Liabilities / Revenue
90th percentile
Higher debt load relative to revenue than 90% of similar nonprofits.
Net Margin
12th percentile
Higher net margin than 12% of similar nonprofits.
Top Officer Pay
85th percentile
Higher top officer pay than 85% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
37th percentile
Faster asset growth than 37% of similar nonprofits.
Revenue Growth
13th percentile
Faster revenue growth than 13% of similar nonprofits.
Balance Sheet
Assets
Down$309,326
Down $10,238 (-3.2%) from 2013
Net Assets
Down$284,576
Down $11,988 (-4.0%) from 2013
Liabilities
Up$24,750
Up $1,750 (+7.6%) from 2013
Revenue And Expenses
Revenue
Down$48,901
Down $17,634 (-27%) from 2013
Expenses
Up$60,889
Up $14,195 (+30%) from 2013
Net Income
Down-$11,988
Down $31,829 (-160%) from 2013
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2013 to Jun 30, 2014
- Signed
- May 5, 2015
- Return Version
- 2013v4.0
- Gross Receipts
- $48,901
Mission and Program Overview
Mission
Promote the general welfare of the property owners and protect the environmental conditions within the drum point subdivision.
HOMEOWNERS ASSOCIATION
Program Services
| Description | Grants | Expenses |
|---|---|---|
| THE ASSOCIATION HAS AS ITS PURPOSE THE GENERAL UPKEEP AND MAINTENANCE OF THE COMMON ELEMENTS OF THE COMMUNITY INFRASTRUCTURE AS WELL AS THE SOCIAL, ECONOMIC, CULTURAL, RECREATIONAL AND ENVIRONMENTAL CONDITIONS WITHIN THE SUBDIVISION. | - | $60,889 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| FRAN BORSH | Member | - | $0 | - | - |
| AMY RISPIN | Treasurer | PT | $0 | - | - |
| MAX MUNGER | Member | PT | $0 | - | - |
| LARRY REICH | Member | - | $0 | - | - |
| AUBREY MUMFORD | Member | - | $0 | - | - |
| DUANE HEIDEMANN | Member | - | $0 | - | - |
| DAN MATHIAS | Vice Preside | PT | $0 | - | - |
| CURT LARSEN | Secretary | PT | $0 | - | - |
| GARY HEAL | President | - | $0 | - | - |
Filing and Contact Details
Filer
- EIN
- 52-1361680
- Phone
- 4103266148
Signing Officer
- Name
- Amy Rispin
- Title
- President
- Phone
- 4103266148
- Signed
- 2015-05-05
Preparer
- Preparer
- Jeffrey S Griffith CPA
- Phone
- 4102240343
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8
“Miscellaneous 7,592 total 7,592”
Form 990-ez, Part I, Line 16
“Expenses office expense 2,230 supplies 147 insurance 4,025 events 702 taxes 1,884 non-investment depreciation 2,030 total 11,018”
Form 990-ez, Part II, Line 24
“Accounts receivable 44,090 17,470 less allowance 12,500 12,500 net 31,590 4,970 prepaid expenses and deferred charges 3,967 4,025 total 35,557 8,995”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 0 3,250 road bonds payable 23,000 21,500”
Form 990-ez, Part III, Line 28
“The association has as its purpose the general upkeep and maintenance of the common elements of the community infrastructure as well as the social, economic, cultural, recreational and environmental conditions within the subdivision.”
Raw XML Appendix143 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 |
|---|---|---|
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 0 | FRAN BORSH |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 1 | AMY RISPIN |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 2 | MAX MUNGER |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 3 | LARRY REICH |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 4 | AUBREY MUMFORD |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 5 | DUANE HEIDEMANN |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 6 | DAN MATHIAS |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 7 | CURT LARSEN |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 8 | GARY HEAL |
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | RHEA WEBSTER |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 4103266148 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 401 LAKE DRIVE |
| IRS990EZ/BooksInCareOfDetail/USAddress/City | 0 | LUSBY |
| IRS990EZ/BooksInCareOfDetail/USAddress/State | 0 | MD |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 20657 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 131045 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 149399 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -11988 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 13350 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 319564 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 309326 |
| IRS990EZ/GrossReceiptsAmt | 0 | 48901 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 12 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 152962 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 150932 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 296564 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 284576 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 296564 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 284576 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 20012 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 4.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 8.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 8.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 4.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 4.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 4.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 8.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 8.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 4.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | FRAN BORSH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | AMY RISPIN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | MAX MUNGER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | LARRY REICH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | AUBREY MUMFORD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | DUANE HEIDEMANN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | DAN MATHIAS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | CURT LARSEN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | GARY HEAL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | PRESIDENT |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 35557 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 8995 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 11018 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 7592 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | HOMEOWNERS ASSOCIATION |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 41297 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | THE ASSOCIATION HAS AS ITS PURPOSE THE GENERAL UPKEEP AND MAINTENANCE OF THE COMMON ELEMENTS OF THE COMMUNITY INFRASTRUCTURE AS WELL AS THE SOCIAL, ECONOMIC, CULTURAL, RECREATIONAL AND ENVIRONMENTAL CONDITIONS WITHIN THE SUBDIVISION. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 60889 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 16509 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 23000 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 24750 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 60889 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 60889 |
| IRS990EZ/TotalRevenueAmt | 0 | 48901 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.DPPOA.ORG |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | MISCELLANEOUS 7,592 TOTAL 7,592 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES OFFICE EXPENSE 2,230 SUPPLIES 147 INSURANCE 4,025 EVENTS 702 TAXES 1,884 NON-INVESTMENT DEPRECIATION 2,030 TOTAL 11,018 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACCOUNTS RECEIVABLE 44,090 17,470 LESS ALLOWANCE 12,500 12,500 NET 31,590 4,970 PREPAID EXPENSES AND DEFERRED CHARGES 3,967 4,025 TOTAL 35,557 8,995 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 3,250 ROAD BONDS PAYABLE 23,000 21,500 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ASSOCIATION HAS AS ITS PURPOSE THE GENERAL UPKEEP AND MAINTENANCE OF THE COMMON ELEMENTS OF THE COMMUNITY INFRASTRUCTURE AS WELL AS THE SOCIAL, ECONOMIC, CULTURAL, RECREATIONAL AND ENVIRONMENTAL CONDITIONS WITHIN THE SUBDIVISION. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III, LINE 28 |
| ReturnHeader/BuildTS | 0 | 2016-02-25 16:41:14Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | AMY RISPIN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4103266148 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2015-05-05 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | DRUM POINT PROPERTY OWNERS |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2 | 0 | ASSOCIATION INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | DRUM |
| ReturnHeader/Filer/EIN | 0 | 521361680 |
| ReturnHeader/Filer/PhoneNum | 0 | 4103266148 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | 401 LAKE DRIVE |
| ReturnHeader/Filer/USAddress/City | 0 | LUSBY |
| ReturnHeader/Filer/USAddress/State | 0 | MD |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 20657 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 200274631 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | TOAL GRIFFITH RAGULA LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1 | 0 | 130 ADMIRAL COCHRANE DR SUITE 200 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | ANNAPOLIS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State | 0 | MD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode | 0 | 214017368 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4102240343 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2015-05-12 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JEFFREY S GRIFFITH CPA |
| ReturnHeader/ReturnTs | 0 | 2015-05-12T10:29:11-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2013-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2014-06-30 |
| ReturnHeader/TaxYr | 0 | 2013 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $309,326
- Liabilities
- $24,750
- Net assets
- $284,576
- Revenue
- $48,901
- Expenses
- $60,889
- Net income
- -$11,988