Civic Intelligence

Overlee Community Association Inc

990 • Fiscal year 2022 • EIN 54-0636641

Mar 01, 2021 to Feb 28, 2022 • Filed on Sep 22, 2022

PO Box 5346Arlington, VA 22205

(703) 447-7088

Siviq Scores

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

Liabilities / Assets

49th percentile

0.40x

Higher debt load relative to assets than 49% of similar nonprofits.

2022 filings • 501(c)7 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

84th percentile

1.72x

Higher debt load relative to revenue than 84% of similar nonprofits.

2022 filings • 501(c)7 • $5M-$10M nonprofits • Source year 2022

Net Margin

88th percentile

21%

Higher net margin than 88% of similar nonprofits.

2022 filings • 501(c)7 • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

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

2022 filings • 501(c)7 • $5M-$10M nonprofits • Source year 2022

Asset Growth

50th percentile

3.5%

Faster asset growth than 50% of similar nonprofits.

2022 filings • 501(c)7 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

86th percentile

30%

Faster revenue growth than 86% of similar nonprofits.

2022 filings • 501(c)7 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Assets

Up

$5,817,642

Up $198,006 (+3.5%) from 2021

Net Assets

Up

$3,462,295

Up $280,705 (+8.8%) from 2021

Liabilities

Down

$2,355,347

Down $82,699 (-3.4%) from 2021

Revenue

Up

$1,366,825

Up $316,450 (+30%) from 2021

Expenses

Up

$1,076,855

Up $75,623 (+7.6%) from 2021

Net Income

Up

$289,970

Up $240,827 (+490%) from 2021

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $1,938,574Liabilities 2011: $32,461Net Assets 2011: $1,906,1132011Assets 2012: $2,559,624Liabilities 2012: $31,323Net Assets 2012: $2,528,3012012Assets 2013: $4,845,841Liabilities 2013: $1,759,851Net Assets 2013: $3,085,9902013Assets 2014: $5,126,250Liabilities 2014: $2,099,140Net Assets 2014: $3,027,1102014Assets 2015: $5,073,908Liabilities 2015: $2,067,123Net Assets 2015: $3,006,7852015Assets 2016: $5,103,589Liabilities 2016: $2,017,371Net Assets 2016: $3,086,2182016Assets 2017: $5,210,461Liabilities 2017: $2,127,457Net Assets 2017: $3,083,0042017Assets 2018: $5,190,461Liabilities 2018: $2,092,293Net Assets 2018: $3,098,1682018Assets 2019: $5,083,582Liabilities 2019: $1,993,154Net Assets 2019: $3,090,4282019Assets 2020: $5,096,618Liabilities 2020: $1,956,696Net Assets 2020: $3,139,9222020Assets 2021: $5,619,636Liabilities 2021: $2,438,046Net Assets 2021: $3,181,5902021Assets 2022: $5,817,642Liabilities 2022: $2,355,347Net Assets 2022: $3,462,2952022Assets 2023: $5,491,132Liabilities 2023: $2,193,081Net Assets 2023: $3,298,0512023Assets 2024: $5,613,844Liabilities 2024: $2,231,324Net Assets 2024: $3,382,5202024Assets 2025: $5,495,009Liabilities 2025: $2,208,743Net Assets 2025: $3,286,2662025

Highlighted filing

2022

Assets$5,817,642
Liabilities$2,355,347
Net Assets$3,462,295

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $680,4882011Expenses 2012: $685,6072012Revenue 2013: $1,275,111Expenses 2013: $709,112Net Income 2013: $565,9992013Revenue 2014: $956,648Expenses 2014: $970,408Net Income 2014: -$13,7602014Revenue 2015: $1,032,665Expenses 2015: $1,040,410Net Income 2015: -$7,7452015Revenue 2016: $1,153,457Expenses 2016: $1,066,259Net Income 2016: $87,1982016Revenue 2017: $1,103,553Expenses 2017: $1,097,308Net Income 2017: $6,2452017Revenue 2018: $1,119,840Expenses 2018: $1,095,546Net Income 2018: $24,2942018Revenue 2019: $1,086,626Expenses 2019: $1,087,121Net Income 2019: -$4952019Revenue 2020: $1,179,514Expenses 2020: $1,123,530Net Income 2020: $55,9842020Revenue 2021: $1,050,375Expenses 2021: $1,001,232Net Income 2021: $49,1432021Revenue 2022: $1,366,825Expenses 2022: $1,076,855Net Income 2022: $289,9702022Revenue 2023: $1,104,140Expenses 2023: $1,257,819Net Income 2023: -$153,6792023Revenue 2024: $1,321,547Expenses 2024: $1,246,115Net Income 2024: $75,4322024Revenue 2025: $1,367,964Expenses 2025: $1,474,460Net Income 2025: -$106,4962025

Highlighted filing

2022

Revenue$1,366,825
Expenses$1,076,855
Net Income$289,970
Jump To
Filing Snapshot
Filing Period
Mar 1, 2021 to Feb 28, 2022
Signed
Sep 22, 2022
Return Version
2021v4.2
Gross Receipts
$1,405,857
Mission and Program Overview

Mission

To maintain and manage recreational and outdoor swimming facilities for its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,830,725$4,521,001▲ $690,276
Savings and Temporary Cash Investments$673,658$680,471▲ $6,813
Cash and Non-Interest-Bearing Accounts$1,097,998$597,156▼ $500,842
Prepaid Expenses and Deferred Charges$17,255$18,090▲ $835
Accounts Receivable-$924-
Total Assets$5,619,636$5,817,642▲ $198,006
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,064,881$1,995,574▼ $69,307
Deferred Revenue$360,021$344,890▼ $15,131
Other Liabilities$12,750$11,750▼ $1,000
Accounts Payable and Accrued Expenses$394$3,133▲ $2,739
Total Liabilities$2,438,046$2,355,347▼ $82,699
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,181,590$3,462,295▲ $280,705
Total Net Assets Fund Balance$3,181,590$3,462,295▲ $280,705
Total Liabilities and Net Assets / Fund Balance$5,619,636$5,817,642▲ $198,006

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,416,654$2,179,444$6,596,098
Equipment$30,144$206,326$236,470
Leasehold Improvements$34,503$193,846$228,349
Land$39,700-$39,700
Compensation and Service Providers

Board Members and Trustees

NameTitle
James P McNamaraPresident
Josh RoeVice President
Adam KressDirector
Andrea FurrowDirector
Brian YostDirector
Bruce GilbertDirector
John CockerDirector
John HartelDirector
Megan KinsellaDirector
Michael BruceDirector
Michael BusenDirector
Nico VroomDirector
Todd MurdockDirector
Elizabeth CrescioliSecretary
Robert Neuman JrTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$74,235
Program Service Revenue
$1,207,876
Investment Income
$4,383
Other Revenue
$80,331
Change in Net Assets
$289,970
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$703,128
Salaries, Compensation, and Employee Benefits$373,727
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$345,232
Depreciation Depletion---$214,962
Interest---$78,025
Insurance---$60,852
Occupancy---$51,435
Other Expenses---$47,735
Payroll Taxes---$28,495
All Other Expenses---$15,021
Fees for Services Accounting---$13,000
Office Expenses---$9,025
Fees for Services Other---$6,566
Information Technology---$4,289
Fees for Services Legal---$875
Total Functional Expenses$0$0$0$1,076,855
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
Special assessment - property improvement$8,050
Renter Deposit$3,700
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
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, Part VI, Section B, line 11B

Form 990 is reviewed by the treasurer before filing.

Form 990, Part VI, Section C, line 19

Organization by-laws are made available on the association's public website. The financial statements are available at all times for inspections by the general membership.

Filing and Contact Details

Filer

Filer Name
Overlee Community Association Inc
EIN
54-0636641
Phone
7034477088
Address
PO Box 5346, Arlington, VA 22205

Signing Officer

Name
Robert J Neuman Jr
Title
Treasurer
Phone
7034477088
Signed
2022-09-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert J Neuman Jr
Formed
1957
Legal Domicile
Va
Voting Board Members
15
Independent Board Members
15
Employees
93
Volunteers
0

Preparer

Firm
Kositzka Wicks and Company
Address
5270 Shawnee Road Suite 250, Alexandria, VA 22312
Preparer
Jennifer S Manster CPA
Phone
7036422700
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

Member capital refunded -9,265.

Financial Statement Notes

Part X, Line 2:

The Association is exempt from income taxes on its exempt purpose activities under the provisions of Section 501(c)(7) of the Internal Revenue Code. The Association is subject to income taxes, at the corporate tax rates, on activities deemed not to be within the scope of its exempt purpose function.

Raw XML AppendixShowing 400 of 441 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/OtherExpensesGrp/TotalAmt01096
IRS990/OtherExpensesGrp/TotalAmt1122750
IRS990/OtherExpensesGrp/TotalAmt277497
IRS990/OtherExpensesGrp/TotalAmt347735
IRS990/OtherLiabilitiesGrp/BOYAmt012750
IRS990/OtherLiabilitiesGrp/EOYAmt011750
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0Inactive and gold card
IRS990/OtherRevenueMiscGrp/Desc1Social events
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt042600
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt18358
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt042600
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt18358
IRS990/OtherRevenueTotalAmt050958
IRS990/OtherSalariesAndWagesGrp/TotalAmt0345232
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/TotalAmt028495
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt017255
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt018090
IRS990/PrincipalOfficerNm0Robert J Neuman Jr
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/BusinessCd1713990
IRS990/ProgramServiceRevenueGrp/BusinessCd2713990
IRS990/ProgramServiceRevenueGrp/BusinessCd3713990
IRS990/ProgramServiceRevenueGrp/BusinessCd4713990
IRS990/ProgramServiceRevenueGrp/Desc0Dues and Assessments
IRS990/ProgramServiceRevenueGrp/Desc1Initiation Fees
IRS990/ProgramServiceRevenueGrp/Desc2Developmental Swim
IRS990/ProgramServiceRevenueGrp/Desc3Competitive Swim Team
IRS990/ProgramServiceRevenueGrp/Desc4Guest Admission
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0675460
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1219000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt260331
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt394620
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt491169
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0675460
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1219000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2110527
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt394620
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt491169
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt050196
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt074200
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt07686
IRS990/PYOtherExpensesAmt0633814
IRS990/PYOtherRevenueAmt059228
IRS990/PYProgramServiceRevenueAmt0909261
IRS990/PYRevenuesLessExpensesAmt049143
IRS990/PYSalariesCompEmpBnftPaidAmt0367418
IRS990/PYTotalExpensesAmt01001232
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01050375
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0289970
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt021409
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0673658
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0680471
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt04416654
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02179444
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt06596098
IRS990ScheduleD/EquipmentGrp/BookValueAmt030144
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0206326
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0236470
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt039700
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt039700
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt034503
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0193846
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0228349
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt08050
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13700
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Special assessment - property improvement
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Renter Deposit
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Association is exempt from income taxes on its exempt purpose activities under the provisions of Section 501(c)(7) of the Internal Revenue Code. The Association is subject to income taxes, at the corporate tax rates, on activities deemed not to be within the scope of its exempt purpose function.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04521001
IRS990ScheduleD/TotalLiabilityAmt011750
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is reviewed by the treasurer before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Organization by-laws are made available on the association's public website. The financial statements are available at all times for inspections by the general membership.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Member capital refunded -9,265.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part XI, line 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0VA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt05619636
IRS990/TotalAssetsEOYAmt05817642
IRS990/TotalAssetsGrp/BOYAmt05619636
IRS990/TotalAssetsGrp/EOYAmt05817642
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt074235
IRS990/TotalEmployeeCnt093
IRS990/TotalFunctionalExpensesGrp/TotalAmt01076855
IRS990/TotalGrossUBIAmt069123
IRS990/TotalLiabilitiesBOYAmt02438046
IRS990/TotalLiabilitiesEOYAmt02355347
IRS990/TotalLiabilitiesGrp/BOYAmt02438046
IRS990/TotalLiabilitiesGrp/EOYAmt02355347
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03181590
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03462295
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt017100
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt017100
IRS990/TotalProgramServiceRevenueAmt01207876
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01223467
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01366825
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt069123
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05619636
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05817642
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.50$2.21$3.29$1.37$1.47$0.11
2024Detailed filing. Detailed filing data is available for this year.$5.61$2.23$3.38$1.32$1.25$0.08
2023Detailed filing. Detailed filing data is available for this year.$5.49$2.19$3.30$1.10$1.26$0.15
2022Detailed filing. Detailed filing data is available for this year.$5.82$2.36$3.46$1.37$1.08$0.29
2021Detailed filing. Detailed filing data is available for this year.$5.62$2.44$3.18$1.05$1.00$0.05
2020Detailed filing. Detailed filing data is available for this year.$5.10$1.96$3.14$1.18$1.12$0.06
2019Detailed filing. Detailed filing data is available for this year.$5.08$1.99$3.09$1.09$1.09$0.00
2018Detailed filing. Detailed filing data is available for this year.$5.19$2.09$3.10$1.12$1.10$0.02
2017Detailed filing. Detailed filing data is available for this year.$5.21$2.13$3.08$1.10$1.10$0.01
2016Detailed filing. Detailed filing data is available for this year.$5.10$2.02$3.09$1.15$1.07$0.09
2015Detailed filing. Detailed filing data is available for this year.$5.07$2.07$3.01$1.03$1.04$0.01
2014Detailed filing. Detailed filing data is available for this year.$5.13$2.10$3.03$0.96$0.97$0.01
2013Summary only. Only limited summary data is available for this year.$4.85$1.76$3.09$1.28$0.71$0.57
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.56$0.03$2.53$0.69
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.94$0.03$1.91$0.68