Civic Intelligence

Hickory Cluster Association C/O Abaris Real Estate Management

990 • Fiscal year 2023 • EIN 54-6060437

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 14, 2024

Organization ProfileN/A
397 Herndon Parkway 100Herndon, VA 20170

(703) 437-5800

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.05x

Higher debt load relative to assets than 53% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

70th percentile

0.32x

Higher debt load relative to revenue than 70% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2023

Net Margin

79th percentile

35%

Higher net margin than 79% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

61st percentile

$0

Higher top officer pay than 61% of similar nonprofits.

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

2023 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2023

Asset Growth

45th percentile

2.5%

Faster asset growth than 45% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

50th percentile

6.4%

Faster revenue growth than 50% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Up

$1,610,032

Up $39,602 (+2.5%) from 2022

Net Assets

Up

$1,521,846

Up $97,666 (+6.9%) from 2022

Liabilities

Down

$88,186

Down $58,064 (-40%) from 2022

Revenue And Expenses
Liabilities / Revenue70th percentileNet Margin79th percentile

Revenue

Up

$276,460

Up $16,550 (+6.4%) from 2022

Expenses

Up

$178,794

Up $21,724 (+14%) from 2022

Net Income

Down

$97,666

Down $5,174 (-5.0%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth45th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $221,112Liabilities 2011: $28,5622011Assets 2012: $257,186Liabilities 2012: $16,0542012Assets 2013: $238,478Liabilities 2013: $16,9572013Assets 2014: $303,723Liabilities 2014: $15,4442014Assets 2015: $364,432Liabilities 2015: $35,9402015Assets 2016: $347,800Liabilities 2016: $18,1162016Assets 2017: $188,615Liabilities 2017: $28,6092017Assets 2018: $456,045Liabilities 2018: $225,117Net Assets 2018: $230,9282018Assets 2019: $1,589,569Liabilities 2019: $368,521Net Assets 2019: $1,221,0482019Assets 2020: $1,640,257Liabilities 2020: $311,250Net Assets 2020: $1,329,0072020Assets 2021: $1,547,665Liabilities 2021: $226,325Net Assets 2021: $1,321,3402021Assets 2022: $1,570,430Liabilities 2022: $146,250Net Assets 2022: $1,424,1802022Assets 2023: $1,610,032Liabilities 2023: $88,186Net Assets 2023: $1,521,8462023Assets 2024: $1,617,105Liabilities 2024: $24,957Net Assets 2024: $1,592,1482024

Highlighted filing

2023

Assets$1,610,032
Liabilities$88,186
Net Assets$1,521,846
Open 2023 Filing

Operations Trend

Revenue Growth50th percentile

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

$400K$200K$0-$200KRevenue 2011: $171,000Expenses 2011: $125,400Net Income 2011: $45,6002011Revenue 2012: $176,212Expenses 2012: $134,231Net Income 2012: $41,9812012Revenue 2013: $181,332Expenses 2013: $203,360Net Income 2013: -$22,0282013Revenue 2014: $182,801Expenses 2014: $117,519Net Income 2014: $65,2822014Revenue 2015: $189,831Expenses 2015: $148,297Net Income 2015: $41,5342015Revenue 2016: $192,011Expenses 2016: $181,496Net Income 2016: $10,5152016Revenue 2017: $196,739Expenses 2017: $352,770Net Income 2017: -$156,0312017Revenue 2018: $199,050Expenses 2018: $110,962Net Income 2018: $88,0882018Revenue 2019: $252,302Expenses 2019: $124,799Net Income 2019: $127,5032019Revenue 2020: $253,251Expenses 2020: $145,292Net Income 2020: $107,9592020Revenue 2021: $253,685Expenses 2021: $261,352Net Income 2021: -$7,6672021Revenue 2022: $259,910Expenses 2022: $157,070Net Income 2022: $102,8402022Revenue 2023: $276,460Expenses 2023: $178,794Net Income 2023: $97,6662023Revenue 2024: $284,490Expenses 2024: $214,691Net Income 2024: $69,7992024

Highlighted filing

2023

Revenue$276,460
Expenses$178,794
Net Income$97,666
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 14, 2024
Return Version
2023v5.1
Gross Receipts
$276,460
Mission and Program Overview

Mission

To operate and maintain the common property of the association, to enforce all convenants and restrictions in accordance with the governing documents and to assess, collect and disburse charges

Homeowner association that maintains and repairs common area and enforces covenants in the governing documents

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,266,803$1,266,803→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$1,140,400$1,223,492▲ $83,092
Cash and Non-Interest-Bearing Accounts$299,169$335,470▲ $36,301
Rtn Earn Endowment Incm Other Fnds$283,780$298,354▲ $14,574
Accounts Receivable$1,621$4,714▲ $3,093
Prepaid Expenses and Deferred Charges$2,837$3,045▲ $208
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,570,430$1,610,032▲ $39,602
Liabilities
Other Liabilities$81,766$41,513▼ $40,253
Accounts Payable and Accrued Expenses$3,765$28,482▲ $24,717
Mortgage Notes Payable Secured by Investment Property$60,719$18,191▼ $42,528
Total Liabilities$146,250$88,186▼ $58,064
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,424,180$1,521,846▲ $97,666
Total Liabilities and Net Assets / Fund Balance$1,570,430$1,610,032▲ $39,602

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,266,803--
Compensation and Service Providers
Top Officer Pay61st percentile

Board Members and Trustees

NameTitle
Sylvia MerrillPresident
Daniel CassidyVice President
Fred SwarzenruberDirector
Kathryn FayDirector
Jenny RekasSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$269,869
Investment Income
$6,591
Other Revenue
$0
Change in Net Assets
$97,666

Audited Revenue Reconciliation

Revenue per Audited Statements
$276,460
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$276,460
Total Revenue per Form 990
$276,460
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$178,794
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$79,925--$79,925
Fees for Services Legal$25,029--$25,029
Fees for Services Management$18,157--$18,157
Other Expenses$5,200--$5,200
All Other Expenses$3,090--$3,090
Fees for Services Accounting$2,200--$2,200
Interest$2,012--$2,012
Insurance$1,740--$1,740
Total Functional Expenses$178,794$0$0$178,794

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$178,794
Total Expenses per Audited Statements$178,794
Total Expenses per Form 990$178,794
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Homeowner Prepayments-parking Project$25,120
Prepaid Assessments$16,393
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“All homeowners that are required to pay dues are members of the association”

Form 990, Part VI, Section A, Line 7A

“The members elect the board members each year at the annual meeting”

Form 990, Part VI, Section A, Line 7B

“The elected board acts on behalf of the members. Decisions are made by the board but are discussed with the community members who elect to attend association meetings and express opinions on various topics.”

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

“Members of the board reviewed the 990 tax return before it was filed.”

Form 990, Part VI, Section C, Line 19

“All buyers of properties in hickory cluster association receive, by law, copies of the governing documents. Financial statements are made available to the owners.”

Form 990, Part VI, Section B, Line 15A

“Officers are volunteers and are not compensated”

Filing and Contact Details

Filer

Filer Name
Hickory Cluster Association
EIN
54-6060437
Phone
7034375800
Address
397 HERNDON PARKWAY 100, HERNDON, VA 20170

Signing Officer

Name
Jeniffer Refas
Title
Treasurer
Phone
7034375800
Signed
2024-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sylvia Merrill
Formed
1964
Legal Domicile
Va
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
0

Preparer

Firm
Daly Hamad & Associates Pllc
Address
1037 STERLING RD SUITE 204, HERNDON, VA 20170
Preparer
Daniel Hamad CPA
Phone
7037969501
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Grounds maintenance: program service expenses 51,347. Management and general expenses 0. Fundraising expenses 0. Total expenses 51,347. Trash removal: program service expenses 27,777. Management and general expenses 0. Fundraising expenses 0. Total expenses 27,777. Snow removal: program service expenses 801. Management and general expenses 0. Fundraising expenses 0. Total expenses 801.”

Financial Statement Notes

PART X, LINE 2:

“Hickory cluster association is exempt from federal income taxes under internal revenue code section 501(c)(4) pertaining to civic organizations. As such, it is required to file an annual information return but no tax payment is required for 2023. The association's federal income tax return is generally subject to examination by taxing authorities for three years after the returns are filed, and the association's federal and state income tax returns for 2020, 2021 and 2022 remain open to examination.”

Raw XML Appendix338 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0HICKORY CLUSTER ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(4) PERTAINING TO CIVIC ORGANIZATIONS. AS SUCH, IT IS REQUIRED TO FILE AN ANNUAL INFORMATION RETURN BUT NO TAX PAYMENT IS REQUIRED FOR 2023. THE ASSOCIATION'S FEDERAL INCOME TAX RETURN IS GENERALLY SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR THREE YEARS AFTER THE RETURNS ARE FILED, AND THE ASSOCIATION'S FEDERAL AND STATE INCOME TAX RETURNS FOR 2020, 2021 AND 2022 REMAIN OPEN TO EXAMINATION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL HOMEOWNERS THAT ARE REQUIRED TO PAY DUES ARE MEMBERS OF THE ASSOCIATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS ELECT THE BOARD MEMBERS EACH YEAR AT THE ANNUAL MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ELECTED BOARD ACTS ON BEHALF OF THE MEMBERS. DECISIONS ARE MADE BY THE BOARD BUT ARE DISCUSSED WITH THE COMMUNITY MEMBERS WHO ELECT TO ATTEND ASSOCIATION MEETINGS AND EXPRESS OPINIONS ON VARIOUS TOPICS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERS OF THE BOARD REVIEWED THE 990 TAX RETURN BEFORE IT WAS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL BUYERS OF PROPERTIES IN HICKORY CLUSTER ASSOCIATION RECEIVE, BY LAW, COPIES OF THE GOVERNING DOCUMENTS. FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE OWNERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OFFICERS ARE VOLUNTEERS AND ARE NOT COMPENSATED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GROUNDS MAINTENANCE: PROGRAM SERVICE EXPENSES 51,347. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 51,347. TRASH REMOVAL: PROGRAM SERVICE EXPENSES 27,777. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 27,777. SNOW REMOVAL: PROGRAM SERVICE EXPENSES 801. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 801.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01570430
IRS990/TotalAssetsEOYAmt01610032
IRS990/TotalAssetsGrp/BOYAmt01570430
IRS990/TotalAssetsGrp/EOYAmt01610032
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0178794
IRS990/TotalFunctionalExpensesGrp/TotalAmt0178794
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0146250
IRS990/TotalLiabilitiesEOYAmt088186
IRS990/TotalLiabilitiesGrp/BOYAmt0146250
IRS990/TotalLiabilitiesGrp/EOYAmt088186
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01424180
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01521846
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0178794
IRS990/TotalProgramServiceRevenueAmt0269869
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt06591
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0269869
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0276460
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01570430
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01610032
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt011541 HICKORY CLUSTER
IRS990/USAddress/CityNm0RESTON
IRS990/USAddress/StateAbbreviationCd0VA
IRS990/USAddress/ZIPCd020190
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JENIFFER REFAS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07034375800
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HICKORY CLUSTER ASSOCIATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0C/O TWC ASSOCIATION MANAGEMENT
ReturnHeader/Filer/BusinessNameControlTxt0HICK
ReturnHeader/Filer/EIN0546060437
ReturnHeader/Filer/PhoneNum07034375800
ReturnHeader/Filer/USAddress/AddressLine1Txt0397 HERNDON PARKWAY 100
ReturnHeader/Filer/USAddress/CityNm0HERNDON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VA
ReturnHeader/Filer/USAddress/ZIPCd020170
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0541917519
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DALY HAMAD & ASSOCIATES PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01037 STERLING RD SUITE 204
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HERNDON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0VA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd020170
ReturnHeader/PreparerPersonGrp/PhoneNum07037969501
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANIEL HAMAD CPA
ReturnHeader/ReturnTs02024-11-15T15:06:47-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,610,032
Liabilities
$88,186
Net assets
$1,521,846
Revenue
$276,460
Expenses
$178,794
Net income
$97,666
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.62$0.02$1.59$0.28$0.21$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.61$0.09$1.52$0.28$0.18$0.10
2022Detailed filing. Detailed filing data is available for this year.$1.57$0.15$1.42$0.26$0.16$0.10
2021Detailed filing. Detailed filing data is available for this year.$1.55$0.23$1.32$0.25$0.26$0.01
2020Detailed filing. Detailed filing data is available for this year.$1.64$0.31$1.33$0.25$0.15$0.11
2019Detailed filing. Detailed filing data is available for this year.$1.59$0.37$1.22$0.25$0.12$0.13
2018Detailed filing. Detailed filing data is available for this year.$0.46$0.23$0.23$0.20$0.11$0.09
2017Summary only. Only limited summary data is available for this year.$0.19$0.03$0.20$0.35$0.16
2016Summary only. Only limited summary data is available for this year.$0.35$0.02$0.19$0.18$0.01
2015Summary only. Only limited summary data is available for this year.$0.36$0.04$0.19$0.15$0.04
2014Summary only. Only limited summary data is available for this year.$0.30$0.02$0.18$0.12$0.07
2013Summary only. Only limited summary data is available for this year.$0.24$0.02$0.18$0.20$0.02
2012Summary only. Only limited summary data is available for this year.$0.26$0.02$0.18$0.13$0.04
2011Summary only. Only limited summary data is available for this year.$0.22$0.03$0.17$0.13$0.05