Liabilities / Assets
91st percentile
Higher debt load relative to assets than 91% of similar nonprofits.
West Irvin Heights Community Association
EIN 52-1794520 • 501(c)4 • Hagerstown, MD
Profile
HOMEOWNERS' ASSOCIATION
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.48x
Liabilities / Revenue
94th percentile
Higher debt load relative to revenue than 94% of similar nonprofits.
Net Margin
84th percentile
Higher net margin than 84% of similar nonprofits.
Top Officer Pay
89th percentile
Higher top officer pay than 89% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
82nd percentile
Faster asset growth than 82% of similar nonprofits.
Revenue Growth
55th percentile
Faster revenue growth than 55% of similar nonprofits.
Balance Sheet
Assets
Up$167,075
Up $23,384 (+16%) from 2023
Liabilities
Up$95,900
Up $5,425 (+6.0%) from 2023
Net Assets
Up$71,175
Up $17,959 (+34%) from 2023
Revenue
Up$117,693
Up $29,445 (+33%) from 2023
Expenses
Up$99,734
Up $17,177 (+21%) from 2023
Net Income
Up$17,959
Up $12,268 (+216%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZXML pending. An XML filing is linked for this year, but detailed extraction is still pending.
- Assets
- $167,075
- Liabilities
- $95,900
- Net assets
- $71,175
- Revenue
- $117,693
- Expenses
- $99,734
- Net income
- $17,959
Latest Detailed Filing
The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2021 to Dec 31, 2021
- Signed
- Mar 30, 2022
- Return Version
- 2021v4.2
- Gross Receipts
- $87,070
Mission and Program Overview
Mission
HOMEOWNERS' ASSOCIATION
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PROVIDE SUPPORT AND MAINTENANCE FOR COMMUNITY ENVIRONMENT. | $0 | $0 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| CAROL PRICE | President | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- West Irvin Heights Community Association
- EIN
- 52-1794520
- Phone
- 3013020928
- Address
- 223 N PROSPECT ST 204, HAGERSTOWN, MD 21740
Signing Officer
- Name
- Carol Price
- Title
- President
- Phone
- 3013020928
- Signed
- 2022-03-30
- Discuss with paid preparer
- Yes
Preparer
- Firm
- ALBRIGHT CRUMBACKER MOUL & ITELL CPA'S
- Address
- 1110 PROFESSIONAL COURT SUITE 300, HAGERSTOWN, MD 21740
- Preparer
- R Kert Shipway CPA
- Phone
- 3017395300
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8 - Other Revenue
“Description: interest income. Amount: 70.”
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: maintenance. Amount: 61,506. Description: snow removal. Amount: 11,685. Description: office supplies. Amount: 176. Description: postage. Amount: 307. Total to form 990-ez, line 16: 73,674.”
Form 990-ez, Part II, Line 24 - Other Assets
“Description: dues receivable. Beg. Of year amount: 2,236. End of year amount: 0.”
Form 990-ez, Part II, Line 26 - Other Liabilities
“Description: escrow deposits. Beg. Of year amount: 87,300. End of year amount: 87,300. Description: deferred revenue. Beg. Of year amount: 0. End of year amount: 12,260. Description: account payable. Beg. Of year amount: 0. End of year amount: 120.”
Raw XML Appendix109 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/AddressChangeInd | 0 | X |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | CAROL PRICE |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 3013020928 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 223 N PROSPECT ST SUITE 204 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | HAGERSTOWN |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MD |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 21740 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 126836 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 142343 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 891 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 9314 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 129072 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 142343 |
| IRS990EZ/GrossReceiptsAmt | 0 | 87070 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MembershipDuesAmt | 0 | 87000 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 41772 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 42663 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 41772 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 42663 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 3191 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | CAROL PRICE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 2236 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 73674 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 70 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | HOMEOWNERS' ASSOCIATION |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDE SUPPORT AND MAINTENANCE FOR COMMUNITY ENVIRONMENT. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | MD |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 87300 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 99680 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 86179 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/TotalRevenueAmt | 0 | 87070 |
| IRS990EZ/TypeOfOrganizationAssocInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: INTEREST INCOME. AMOUNT: 70. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: MAINTENANCE. AMOUNT: 61,506. DESCRIPTION: SNOW REMOVAL. AMOUNT: 11,685. DESCRIPTION: OFFICE SUPPLIES. AMOUNT: 176. DESCRIPTION: POSTAGE. AMOUNT: 307. TOTAL TO FORM 990-EZ, LINE 16: 73,674. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: DUES RECEIVABLE. BEG. OF YEAR AMOUNT: 2,236. END OF YEAR AMOUNT: 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DESCRIPTION: ESCROW DEPOSITS. BEG. OF YEAR AMOUNT: 87,300. END OF YEAR AMOUNT: 87,300. DESCRIPTION: DEFERRED REVENUE. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 12,260. DESCRIPTION: ACCOUNT PAYABLE. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 120. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 3 |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | CAROL PRICE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3013020928 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2022-03-30 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | WEST IRVIN HEIGHTS COMMUNITY ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WEST |
| ReturnHeader/Filer/EIN | 0 | 521794520 |
| ReturnHeader/Filer/PhoneNum | 0 | 3013020928 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 223 N PROSPECT ST 204 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | HAGERSTOWN |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MD |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 21740 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 521130974 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | ALBRIGHT CRUMBACKER MOUL & ITELL CPA'S |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1110 PROFESSIONAL COURT SUITE 300 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | HAGERSTOWN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 21740 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3017395300 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2022-03-30 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | R KERT SHIPWAY CPA |
| ReturnHeader/ReturnTs | 0 | 2022-03-31T15:48:15-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | CAROL |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | PRICE |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2021-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2021-12-31 |
| ReturnHeader/TaxYr | 0 | 2021 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.