Liabilities / Assets
88th percentile
Higher debt load relative to assets than 88% of similar nonprofits.
990 • Fiscal year 2019 • EIN 52-1821283
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
88th percentile
Higher debt load relative to assets than 88% of similar nonprofits.
Liabilities / Revenue
73rd percentile
Higher debt load relative to revenue than 73% of similar nonprofits.
Net Margin
49th percentile
Higher net margin than 49% of similar nonprofits.
Top Officer Pay
89th percentile
Higher top officer pay than 89% of similar nonprofits.
Top officer pay equals 16.1% of source-year revenue.
Asset Growth
77th percentile
Faster asset growth than 77% of similar nonprofits.
Revenue Growth
54th percentile
Faster revenue growth than 54% of similar nonprofits.
Assets
Up$311,613
Up $38,867 (+14%) from 2018
Net Assets
Up$130,655
Up $33,730 (+35%) from 2018
Liabilities
Up$180,958
Up $5,137 (+2.9%) from 2018
Revenue
Up$548,022
Up $20,426 (+3.9%) from 2018
Expenses
Down$514,292
Down $1,792 (-0.3%) from 2018
Net Income
Up$33,730
Up $22,218 (+193%) from 2018
The association represents its members and is organized and operated for the promotion of the health, safety, common good and social welfare of the owners of property in, and the residents of, the village of river hill.
The association represents its members and is operated for the promotion of the health, safety, common good and social welfare of the owners of property in and the residents of the community.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $212,599 | $246,870 | ▲ $34,271 |
| Cash and Non-Interest-Bearing Accounts | $30,304 | $35,429 | ▲ $5,125 |
| Land, Buildings, and Equipment, Net | $27,225 | $27,112 | ▼ $113 |
| Prepaid Expenses and Deferred Charges | $2,489 | $2,182 | ▼ $307 |
| Accounts Receivable | $129 | $20 | ▼ $109 |
| Total Assets | $272,746 | $311,613 | ▲ $38,867 |
| Liabilities | |||
| Deferred Revenue | $99,974 | $96,812 | ▼ $3,162 |
| Other Liabilities | $65,388 | $68,728 | ▲ $3,340 |
| Accounts Payable and Accrued Expenses | $10,459 | $15,418 | ▲ $4,959 |
| Total Liabilities | $175,821 | $180,958 | ▲ $5,137 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $96,925 | $130,655 | ▲ $33,730 |
| Total Net Assets Fund Balance | $96,925 | $130,655 | ▲ $33,730 |
| Total Liabilities and Net Assets / Fund Balance | $272,746 | $311,613 | ▲ $38,867 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $27,112 | $47,546 | $74,658 |
| Equipment | $0 | $4,104 | $4,104 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Susan Smith | Secretary/treasurer | FT | $83,169 | $5,053 | $88,222 |
| Name | Title |
|---|---|
| Richard Thomas | Board Member/chair |
| Adam White | Board Member |
| Angela Ling | Board Member |
| Dalia Shlash | Board Member |
| Harjeet Singh Jandu | Board Member |
| Matt Levine | Board Member |
| Tony Miceli | Board Member |
| Renee Dubois | Board Member/council Representative |
| Yamini Ananth | Board Member/student Member |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $300,329 |
| Other Expenses | $213,963 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $189,280 | - | - | $189,280 |
| Current Officers, Directors, Trustees, and Key Employees | $90,756 | - | - | $90,756 |
| Occupancy | $47,940 | - | - | $47,940 |
| Payroll Taxes | $20,293 | - | - | $20,293 |
| Fees for Services Accounting | $17,701 | - | - | $17,701 |
| Office Expenses | $15,652 | - | - | $15,652 |
| Insurance | $13,900 | - | - | $13,900 |
| Advertising | $5,801 | - | - | $5,801 |
| Fees for Services Other | $4,441 | - | - | $4,441 |
| Depreciation Depletion | $4,245 | - | - | $4,245 |
| Other Expenses | $3,994 | - | - | $3,994 |
| All Other Expenses | $2,307 | - | - | $2,307 |
| Travel | $1,317 | - | - | $1,317 |
| Total Functional Expenses | $514,292 | $0 | $0 | $514,292 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Accrued Liabilities - Payroll | $41,472 |
| Security Deposits | $27,256 |
“The 990 is reviewed by the village manager, the financial liaison, and then presented to and reviewed by the village board of directors.”
“The association has adopted a conflict of interest policy which was approved by the board on september 10, 2012. The board annually reviews this policy and all new board members receive and review this policy as part of their training. This policy is also reviewed periodically during the year as discussions come before the board. The policy is also a part of our board training manual and all members must annually acknowledge review of this manual.”
“The salary for the village manager (secretary/treasurer) was based on the results of a compensation study performed by a contracted consultant.”
“Tax returns and governing documents are available for public inspection upon request.”
“Each year one member of the village board is designated as the financial liaison and is responsible for assisting the villiage manager in oversight of the compiled statements. In addition to review by the village manager, the financial liaison is responsible for reviewing the monthly financial statements, the quarterly financial statements, audit reports, and providing review and guidance on other financial matters. The liaison works closely with the village manager in the review of these documents and providing feedback. Following review by the village manager and the financial liaison, the entire village board is responsible for reviewing these documents prior to approval. Any decision to change accounting firms would be done with the approval of the village board based on a recommendation of the village manager and financial liaison. The association uses an independent firm for auditing purposes. Currently, the association is audited every three years. The association coordinates with eight other columbia villages to select the audit firm. Selection of the audit firm is done through a competitive bid process and is handled by a committee made up of 3 - 4 village managers. Prior to contracting with an audit firm, the river hill village manager will share the bid results and committee recommendations with the village board for approval.”
“The organization follows the provisions of accounting for uncertainty in income taxes under the income taxes topic of the codification. The codification requires the evaluation of tax positions, which includes maintaining its tax-exempt status and the taxability of any unrelated business income, and does not allow recognition of tax positions which do not meet a "more-likely-than-not" threshold of being sustained by the applicable tax authority. Management does not believe it has taken any tax positions that would not meet this threshold. The organization's income tax returns are subject to possible federal examination, generally for three years after they are filed.”
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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 10459 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 15418 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 129 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 20 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THE ASSOCIATION REPRESENTS ITS MEMBERS AND IS OPERATED FOR THE PROMOTION OF THE HEALTH, SAFETY, COMMON GOOD AND SOCIAL WELFARE OF THE OWNERS OF PROPERTY IN AND THE RESIDENTS OF THE COMMUNITY. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 5801 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 5801 |
| IRS990/AllOtherContributionsAmt | 0 | 287573 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 2307 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 2307 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | SUSAN SMITH |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4105311749 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 6020 DAYBREAK CIRCLE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | CLARKSVILLE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MD |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 21029 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 30304 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 35429 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 90756 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 90756 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 287573 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 2038 |
| IRS990/CYOtherExpensesAmt | 0 | 213963 |
| IRS990/CYOtherRevenueAmt | 0 | 46 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 258365 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 33730 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 300329 |
| IRS990/CYTotalExpensesAmt | 0 | 514292 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 548022 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 99974 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 96812 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 4245 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 4245 |
| IRS990/Desc | 0 | THE ASSOCIATION UNDERTAKES EFFORTS TO ADVOCATE ON BEHALF OF RESIDENTS, BUILD COMMUNITY AND TO ENHANCE THE QUALITY OF LIFE OF VILLAGE RESIDENTS. THIS INCLUDES OFFERING SPECIAL EVENTS AND PROGRAMS; COMMUNICATING IMPORTANT INFORMATION VIA A MONTHLY NEWSLETTER, WEBSITE AND OTHER METHODS; ENFORCING THE ARCHITECTURAL AND MAINTENANCE COVENANTS IN THE COMMUNITY; AND MANAGING THEDAY-TO-DAY OPERATIONS OF TWO BUILDINGS THAT ARE OWNED BY THECOLUMBIA ASSOCIATION. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 12 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 514292 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 17701 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 17701 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 4441 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 4441 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 5053 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | HARJEET SINGH JANDU |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ANGELA LING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | TONY MICELI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DALIA SHLASH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ADAM WHITE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | YAMINI ANANTH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | RICHARD THOMAS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | MATT LEVINE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | RENEE DUBOIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | SUSAN SMITH |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 83169 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER/STUDENT MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER/CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | BOARD MEMBER/COUNCIL REPRESENTATIVE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | SECRETARY/TREASURER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1991 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 548022 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 13900 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 13900 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 2038 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 2038 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 51650 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 27225 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 27112 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 78762 |
| IRS990/LegalDomicileStateCd | 0 | MD |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE ASSOCIATION REPRESENTS ITS MEMBERS AND IS ORGANIZED AND OPERATED FOR THE PROMOTION OF THE HEALTH, SAFETY, COMMON GOOD AND SOCIAL WELFARE OF THE OWNERS OF PROPERTY IN, AND THE RESIDENTS OF, THE VILLAGE OF RIVER HILL. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 96925 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 130655 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | -18148 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 47940 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 47940 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 15652 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 15652 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | NEWSLETTER EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 1 | EXPENSES RELATED TO REN |
| IRS990/OtherExpensesGrp/Desc | 2 | SOCIAL EVENTS |
| IRS990/OtherExpensesGrp/Desc | 3 | EQUIPMENT REPAIRS AND R |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 43868 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 43496 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 9301 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 3994 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 43868 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 43496 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 9301 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 3994 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 65388 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 68728 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | COPIER/POSTAGE |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 46 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 46 |
| IRS990/OtherRevenueTotalAmt | 0 | 46 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 189280 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 189280 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 20293 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 20293 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 2489 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 2182 |
| IRS990/PrincipalOfficerNm | 0 | SUSAN SMITH |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 511190 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | RENTAL |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | NEWSLETTER |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | SOCIAL EVENTS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 195268 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 2650 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 195268 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 60447 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 2650 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 60447 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 275886 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 949 |
| IRS990/PYOtherExpensesAmt | 0 | 212424 |
| IRS990/PYOtherRevenueAmt | 0 | 65 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 250696 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 11512 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 303660 |
| IRS990/PYTotalExpensesAmt | 0 | 516084 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 527596 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 33730 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 258365 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 212599 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 246870 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 4104 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 4104 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 27112 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 47546 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 74658 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 41472 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 27256 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | ACCRUED LIABILITIES - PAYROLL |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | SECURITY DEPOSITS |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION FOLLOWS THE PROVISIONS OF ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES UNDER THE INCOME TAXES TOPIC OF THE CODIFICATION. THE CODIFICATION REQUIRES THE EVALUATION OF TAX POSITIONS, WHICH INCLUDES MAINTAINING ITS TAX-EXEMPT STATUS AND THE TAXABILITY OF ANY UNRELATED BUSINESS INCOME, AND DOES NOT ALLOW RECOGNITION OF TAX POSITIONS WHICH DO NOT MEET A "MORE-LIKELY-THAN-NOT" THRESHOLD OF BEING SUSTAINED BY THE APPLICABLE TAX AUTHORITY. MANAGEMENT DOES NOT BELIEVE IT HAS TAKEN ANY TAX POSITIONS THAT WOULD NOT MEET THIS THRESHOLD. THE ORGANIZATION'S INCOME TAX RETURNS ARE SUBJECT TO POSSIBLE FEDERAL EXAMINATION, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 27112 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 68728 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE 990 IS REVIEWED BY THE VILLAGE MANAGER, THE FINANCIAL LIAISON, AND THEN PRESENTED TO AND REVIEWED BY THE VILLAGE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ASSOCIATION HAS ADOPTED A CONFLICT OF INTEREST POLICY WHICH WAS APPROVED BY THE BOARD ON SEPTEMBER 10, 2012. THE BOARD ANNUALLY REVIEWS THIS POLICY AND ALL NEW BOARD MEMBERS RECEIVE AND REVIEW THIS POLICY AS PART OF THEIR TRAINING. THIS POLICY IS ALSO REVIEWED PERIODICALLY DURING THE YEAR AS DISCUSSIONS COME BEFORE THE BOARD. THE POLICY IS ALSO A PART OF OUR BOARD TRAINING MANUAL AND ALL MEMBERS MUST ANNUALLY ACKNOWLEDGE REVIEW OF THIS MANUAL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE SALARY FOR THE VILLAGE MANAGER (SECRETARY/TREASURER) WAS BASED ON THE RESULTS OF A COMPENSATION STUDY PERFORMED BY A CONTRACTED CONSULTANT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | TAX RETURNS AND GOVERNING DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | EACH YEAR ONE MEMBER OF THE VILLAGE BOARD IS DESIGNATED AS THE FINANCIAL LIAISON AND IS RESPONSIBLE FOR ASSISTING THE VILLIAGE MANAGER IN OVERSIGHT OF THE COMPILED STATEMENTS. IN ADDITION TO REVIEW BY THE VILLAGE MANAGER, THE FINANCIAL LIAISON IS RESPONSIBLE FOR REVIEWING THE MONTHLY FINANCIAL STATEMENTS, THE QUARTERLY FINANCIAL STATEMENTS, AUDIT REPORTS, AND PROVIDING REVIEW AND GUIDANCE ON OTHER FINANCIAL MATTERS. THE LIAISON WORKS CLOSELY WITH THE VILLAGE MANAGER IN THE REVIEW OF THESE DOCUMENTS AND PROVIDING FEEDBACK. FOLLOWING REVIEW BY THE VILLAGE MANAGER AND THE FINANCIAL LIAISON, THE ENTIRE VILLAGE BOARD IS RESPONSIBLE FOR REVIEWING THESE DOCUMENTS PRIOR TO APPROVAL. ANY DECISION TO CHANGE ACCOUNTING FIRMS WOULD BE DONE WITH THE APPROVAL OF THE VILLAGE BOARD BASED ON A RECOMMENDATION OF THE VILLAGE MANAGER AND FINANCIAL LIAISON. THE ASSOCIATION USES AN INDEPENDENT FIRM FOR AUDITING PURPOSES. CURRENTLY, THE ASSOCIATION IS AUDITED EVERY THREE YEARS. THE ASSOCIATION COORDINATES WITH EIGHT OTHER COLUMBIA VILLAGES TO SELECT THE AUDIT FIRM. SELECTION OF THE AUDIT FIRM IS DONE THROUGH A COMPETITIVE BID PROCESS AND IS HANDLED BY A COMMITTEE MADE UP OF 3 - 4 VILLAGE MANAGERS. PRIOR TO CONTRACTING WITH AN AUDIT FIRM, THE RIVER HILL VILLAGE MANAGER WILL SHARE THE BID RESULTS AND COMMITTEE RECOMMENDATIONS WITH THE VILLAGE BOARD FOR APPROVAL. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | OVERSIGHT OF COMPILED FINANCIAL STATEMENTS - FORM 990, PART XII, LINE 2C: |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 272746 |
| IRS990/TotalAssetsEOYAmt | 0 | 311613 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 272746 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 311613 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 287573 |
| IRS990/TotalEmployeeCnt | 0 | 12 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 514292 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 514292 |
| IRS990/TotalGrossUBIAmt | 0 | 60447 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 175821 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 180958 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 175821 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 180958 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 96925 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 130655 |
| IRS990/TotalOtherCompensationAmt | 0 | 5053 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 514292 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 258365 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 83169 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 2038 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 197964 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 548022 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 60447 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 272746 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 311613 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 1317 |
| IRS990/TravelGrp/TotalAmt | 0 | 1317 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 1 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 96925 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 130655 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 6020 DAYBREAK CIRCLE |
| IRS990/USAddress/CityNm | 0 | CLARKSVILLE |
| IRS990/USAddress/StateAbbreviationCd | 0 | MD |
| IRS990/USAddress/ZIPCd | 0 | 21029 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | WWW.VILLAGEOFRIVERHILL.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2020-09-23 17:36:50Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | TONY MICELI |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | BOARD CHAIR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4105311749 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2020-01-08 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | RIVER HILL COMMUNITY ASSOCIATION INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | RIVE |
| ReturnHeader/Filer/EIN | 0 | 521821283 |
| ReturnHeader/Filer/PhoneNum | 0 | 4105311749 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 6020 DAYBREAK CIRCLE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | CLARKSVILLE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MD |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 21029 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | 910069EED62F010C732DE7463DE0225B7658C847 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | 341DFF7D01FEC4E4478B9AEC98B50972546219CB |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 209.190.196.250 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2020-01-08 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | ES |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 12:54:20 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 521073331 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | DEMBO JONES PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 8850 STANFORD BLVD STE 2000 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | COLUMBIA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 21045 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4102900770 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2020-01-08 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MICHAEL E SMALL CPA |
| ReturnHeader/ReturnTs | 0 | 2020-01-22T09:20:21-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2018-05-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2019-04-30 |
| ReturnHeader/TaxYr | 0 | 2018 |
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Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.