Liabilities / Assets
30th percentile
Higher debt load relative to assets than 30% of similar nonprofits.
EIN 56-2103994 • 501(c)7 • New Bern, NC
Profile
To provide recreation facilities to the organizations members.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
30th percentile
Higher debt load relative to assets than 30% of similar nonprofits.
Liabilities / Revenue
32nd percentile
Higher debt load relative to revenue than 32% of similar nonprofits.
Net Margin
20th percentile
Higher net margin than 20% of similar nonprofits.
Top Officer Pay
80th percentile
Higher top officer pay than 80% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
38th percentile
Faster asset growth than 38% of similar nonprofits.
Revenue Growth
23rd percentile
Faster revenue growth than 23% of similar nonprofits.
Assets
Down$1,216,845
Down $2,124 (-0.2%) from 2023
Liabilities
Up$30,716
Up $6,281 (+26%) from 2023
Net Assets
Down$1,186,129
Down $8,405 (-0.7%) from 2023
Revenue
Down$539,330
Down $13,873 (-2.5%) from 2023
Expenses
Up$569,563
Up $930 (+0.2%) from 2023
Net Income
Down-$30,233
Down $14,803 (-96%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
To provide recreation facilities to the organizations members.
To provide recreation facilities to the organization's members.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $826,086 | $805,843 | ▼ $20,243 |
| Savings and Temporary Cash Investments | $320,085 | $397,975 | ▲ $77,890 |
| Prepaid Expenses and Deferred Charges | $9,496 | $10,085 | ▲ $589 |
| Cash and Non-Interest-Bearing Accounts | $63,096 | $2,942 | ▼ $60,154 |
| Inventories for Sale or Use | $206 | - | - |
| Total Assets | $1,218,969 | $1,216,845 | ▼ $2,124 |
| Liabilities | |||
| Other Liabilities | $20,528 | $18,331 | ▼ $2,197 |
| Accounts Payable and Accrued Expenses | $3,907 | $12,385 | ▲ $8,478 |
| Total Liabilities | $24,435 | $30,716 | ▲ $6,281 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,174,006 | $1,167,798 | ▼ $6,208 |
| Net Assets With Donor Restrictions | $20,528 | $18,331 | ▼ $2,197 |
| Total Net Assets Fund Balance | $1,194,534 | $1,186,129 | ▼ $8,405 |
| Total Liabilities and Net Assets / Fund Balance | $1,218,969 | $1,216,845 | ▼ $2,124 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $633,702 | $779,090 | $1,412,792 |
| Equipment | $72,567 | $408,771 | $481,338 |
| Land | $99,574 | - | $99,574 |
| Name | Title |
|---|---|
| Janet Porter | President |
| Larry Sandeen | Vice President |
| Ed Deutsch | Board Member |
| George Lobman | Board Member |
| John Miri | Board Member |
| Mary Seymour | Board Member |
| Rick Thomas | Board Member |
| Waldeane Giacobbe | Board Member |
| Claude Bogues | Secretary/treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $342,933 |
| Salaries, Compensation, and Employee Benefits | $226,630 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $201,330 | - | - | $201,330 |
| Depreciation Depletion | $63,251 | - | - | $63,251 |
| Occupancy | $62,609 | - | - | $62,609 |
| Insurance | $40,867 | - | - | $40,867 |
| Fees for Services Management | - | $20,467 | - | $20,467 |
| Office Expenses | $8,547 | $8,547 | - | $17,094 |
| Payroll Taxes | $15,627 | - | - | $15,627 |
| All Other Expenses | $6,645 | - | - | $6,645 |
| Other Expenses | $6,228 | - | - | $6,228 |
| Fees for Services Accounting | $3,000 | $3,000 | - | $6,000 |
| Other Employee Benefits | $5,386 | - | - | $5,386 |
| Pension Plan Contributions | $4,287 | - | - | $4,287 |
| Total Functional Expenses | $537,549 | $32,014 | $0 | $569,563 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Prepaid Memberships | $18,331 |
“The members of broad creek recreation association, inc. Are nine time-share associations located at fairfield harbour in new bern, north carolina. Members include fairfield harbourside condominium association, inc., fairfield harbourside ii condominium association, inc., sand castle village condominium association, inc., sand castle village ii condominium association, inc., sand castle cove condominium association, inc., the fairways condominium property owners association, inc., waterwood townhouse property owners association, inc., windjammer villas i association, inc., and windjammer villas ii condominium porperty owners association, inc. Each member elects one representative to serve as an officer on the governing body of the association.”
“Decisions of the governing body are subject to approval by each of the nine members of the association. Each member has one representative that serves on the governing body of the association.”
“Broad creek recreation association, inc's board president, the resort manager, and the accounting manager will hold a conference call to review in detail the form 990. The board president will be given a copy of the return including all schedules and supplemental information. Each line item and corresponding schedules will be explained and discussed by the accounting manager. The board president will then be given an additional week after the meeting to bring any question or concerns regarding the tax return to the attention of the accounting manager. Any concerns will be addressed timely to avoid any delays in filing the return. The board president will be responsible and will approve the form 990 before the return is finalized.”
“Broad creek recreation association, inc. Makes their governing documents and financial statements available upon request. Also, the form 990 is available on guidestar.org”
“The return is reviewed by the management company and is then given to the board where they review it before filing the return.”
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 | 3907 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 12385 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE RECREATION FACILITIES TO THE ORGANIZATION'S MEMBERS. |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 6645 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 6645 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | CORPORATE ACCOUNTING OFFICE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2526388011 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 750 BROAD CREEK ROAD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | NEW BERN |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NC |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 28560 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 63096 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 2942 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CostOfGoodsSoldAmt | 0 | 4383 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 851 |
| IRS990/CYOtherExpensesAmt | 0 | 342933 |
| IRS990/CYOtherRevenueAmt | 0 | 4138 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 534341 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -30233 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 226630 |
| IRS990/CYTotalExpensesAmt | 0 | 569563 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 539330 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 63251 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 63251 |
| IRS990/Desc | 0 | TO PROVIDE RECREATION FACILITIES TO THE ORGANIZATIONS MEMBERS |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 20528 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 18331 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 17 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 3000 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 3000 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 6000 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 20467 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 20467 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 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/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/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/PersonNm | 0 | WALDEANE GIACOBBE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | RICK THOMAS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ED DEUTSCH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JOHN MIRI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | GEORGE LOBMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | MARY SEYMOUR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | LARRY SANDEEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JANET PORTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | CLAUDE BOGUES |
| 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/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/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 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | SECRETARY/TREASURER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1998 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 554373 |
| IRS990/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 7466 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 11715 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 40867 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 40867 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 206 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 851 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 851 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1187861 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 826086 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 805843 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1993704 |
| IRS990/LegalDomicileStateCd | 0 | NC |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 10660 |
| 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 | TO PROVIDE RECREATION FACILITIES TO THE ORGANIZATIONS MEMBERS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1194534 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1186129 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 7332 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 7332 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | -3194 |
| IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt | 0 | -3194 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1174006 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1167798 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 62609 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 62609 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 8547 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 8547 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 17094 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 5386 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 5386 |
| IRS990/OtherExpensesGrp/Desc | 0 | COMMON AREA |
| IRS990/OtherExpensesGrp/Desc | 1 | CLEANING AND SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 2 | MAINTENANCE AND REPAIRS |
| IRS990/OtherExpensesGrp/Desc | 3 | EQUIPMENT |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 49796 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 40154 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 29822 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 6228 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 49796 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 40154 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 29822 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 6228 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 20528 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 18331 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 201330 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 201330 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 15627 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 15627 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 4287 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 4287 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 9496 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 10085 |
| IRS990/PrincipalOfficerNm | 0 | JANET PORTER |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 713940 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP DUES AND AS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 534341 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 534341 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 724 |
| IRS990/PYOtherExpensesAmt | 0 | 344304 |
| IRS990/PYOtherRevenueAmt | 0 | 670 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 551809 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -15430 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 224329 |
| IRS990/PYTotalExpensesAmt | 0 | 568633 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 553203 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -30233 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | -3194 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 320085 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 397975 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 633702 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 779090 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1412792 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 72567 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 408771 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 481338 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 99574 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 99574 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 18331 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | PREPAID MEMBERSHIPS |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 805843 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 18331 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE MEMBERS OF BROAD CREEK RECREATION ASSOCIATION, INC. ARE NINE TIME-SHARE ASSOCIATIONS LOCATED AT FAIRFIELD HARBOUR IN NEW BERN, NORTH CAROLINA. MEMBERS INCLUDE FAIRFIELD HARBOURSIDE CONDOMINIUM ASSOCIATION, INC., FAIRFIELD HARBOURSIDE II CONDOMINIUM ASSOCIATION, INC., SAND CASTLE VILLAGE CONDOMINIUM ASSOCIATION, INC., SAND CASTLE VILLAGE II CONDOMINIUM ASSOCIATION, INC., SAND CASTLE COVE CONDOMINIUM ASSOCIATION, INC., THE FAIRWAYS CONDOMINIUM PROPERTY OWNERS ASSOCIATION, INC., WATERWOOD TOWNHOUSE PROPERTY OWNERS ASSOCIATION, INC., WINDJAMMER VILLAS I ASSOCIATION, INC., AND WINDJAMMER VILLAS II CONDOMINIUM PORPERTY OWNERS ASSOCIATION, INC. EACH MEMBER ELECTS ONE REPRESENTATIVE TO SERVE AS AN OFFICER ON THE GOVERNING BODY OF THE ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY EACH OF THE NINE MEMBERS OF THE ASSOCIATION. EACH MEMBER HAS ONE REPRESENTATIVE THAT SERVES ON THE GOVERNING BODY OF THE ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | BROAD CREEK RECREATION ASSOCIATION, INC'S BOARD PRESIDENT, THE RESORT MANAGER, AND THE ACCOUNTING MANAGER WILL HOLD A CONFERENCE CALL TO REVIEW IN DETAIL THE FORM 990. THE BOARD PRESIDENT WILL BE GIVEN A COPY OF THE RETURN INCLUDING ALL SCHEDULES AND SUPPLEMENTAL INFORMATION. EACH LINE ITEM AND CORRESPONDING SCHEDULES WILL BE EXPLAINED AND DISCUSSED BY THE ACCOUNTING MANAGER. THE BOARD PRESIDENT WILL THEN BE GIVEN AN ADDITIONAL WEEK AFTER THE MEETING TO BRING ANY QUESTION OR CONCERNS REGARDING THE TAX RETURN TO THE ATTENTION OF THE ACCOUNTING MANAGER. ANY CONCERNS WILL BE ADDRESSED TIMELY TO AVOID ANY DELAYS IN FILING THE RETURN. THE BOARD PRESIDENT WILL BE RESPONSIBLE AND WILL APPROVE THE FORM 990 BEFORE THE RETURN IS FINALIZED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | BROAD CREEK RECREATION ASSOCIATION, INC. MAKES THEIR GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. ALSO, THE FORM 990 IS AVAILABLE ON GUIDESTAR.ORG |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE RETURN IS REVIEWED BY THE MANAGEMENT COMPANY AND IS THEN GIVEN TO THE BOARD WHERE THEY REVIEW IT BEFORE FILING THE RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | 990 PAGE 12 PART XII 2C |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | WILLIAMS SCARBOROUGH GRAY LLP |
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| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | W RANDALL GRAY CPA |
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| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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