Liabilities / Assets
72nd percentile
Higher debt load relative to assets than 72% of similar nonprofits.
990 • Fiscal year 2018 • EIN 56-2103994
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
72nd percentile
Higher debt load relative to assets than 72% of similar nonprofits.
Liabilities / Revenue
85th percentile
Higher debt load relative to revenue than 85% of similar nonprofits.
Net Margin
65th percentile
Higher net margin than 65% of similar nonprofits.
Top Officer Pay
51st percentile
Higher top officer pay than 51% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
88th percentile
Faster asset growth than 88% of similar nonprofits.
Revenue Growth
23rd percentile
Faster revenue growth than 23% of similar nonprofits.
Assets
Up$1,705,977
Up $533,572 (+46%) from 2017
Net Assets
Up$1,220,548
Up $54,233 (+4.6%) from 2017
Liabilities
Up$485,429
Up $479,339 (+7871%) from 2017
Revenue
Down$493,626
Down $40,993 (-7.7%) from 2017
Expenses
Down$439,393
Down $43,768 (-9.1%) from 2017
Net Income
Up$54,233
Up $2,775 (+5.4%) from 2017
To provide recreation facilities to the organizations members.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $211,192 | $814,620 | ▲ $603,428 |
| Land, Buildings, and Equipment, Net | $927,483 | $780,766 | ▼ $146,717 |
| Cash and Non-Interest-Bearing Accounts | $21,800 | $99,392 | ▲ $77,592 |
| Prepaid Expenses and Deferred Charges | $11,065 | $10,296 | ▼ $769 |
| Inventories for Sale or Use | $865 | $903 | ▲ $38 |
| Total Assets | $1,172,405 | $1,705,977 | ▲ $533,572 |
| Liabilities | |||
| Deferred Revenue | - | $432,252 | - |
| Accounts Payable and Accrued Expenses | $6,090 | $53,177 | ▲ $47,087 |
| Total Liabilities | $6,090 | $485,429 | ▲ $479,339 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $1,166,315 | $1,220,548 | ▲ $54,233 |
| Total Net Assets Fund Balance | $1,166,315 | $1,220,548 | ▲ $54,233 |
| Total Liabilities and Net Assets / Fund Balance | $1,172,405 | $1,705,977 | ▲ $533,572 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $580,187 | $491,454 | $1,071,641 |
| Buildings | $101,005 | $195,465 | $296,470 |
| Land | $99,574 | - | $99,574 |
| Name | Title |
|---|---|
| Janet Porter | President |
| Larry Sandeen | Vice President |
| Dennis Tillery | 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 | $255,334 |
| Salaries, Compensation, and Employee Benefits | $184,059 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $149,934 | - | - | $149,934 |
| Occupancy | $70,200 | - | - | $70,200 |
| Depreciation Depletion | $57,410 | - | - | $57,410 |
| Other Employee Benefits | $24,006 | - | - | $24,006 |
| Fees for Services Management | - | $15,977 | - | $15,977 |
| Office Expenses | $10,151 | $3,040 | - | $13,191 |
| Payroll Taxes | $7,143 | - | - | $7,143 |
| Fees for Services Accounting | $3,075 | $3,075 | - | $6,150 |
| Other Expenses | $4,373 | - | - | $4,373 |
| All Other Expenses | $4,183 | - | - | $4,183 |
| Insurance | $3,320 | - | - | $3,320 |
| Fees for Services Other | $3,036 | - | - | $3,036 |
| Pension Plan Contributions | $2,976 | - | - | $2,976 |
| Conferences and Meetings | $20 | - | - | $20 |
| Total Functional Expenses | $417,301 | $22,092 | $0 | $439,393 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $1,050,982 |
| Expenses Not Reported on Form 990 | $611,589 |
| Expenses per Audited Statements | $439,393 |
| Total Expenses per Form 990 | $439,393 |
| Expenses Not Reported on Financial Statements | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $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.”
“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.”
“Rent expenses reclassified 9,716. Cost of sales reclassified 4,013. Insurance proceeds deferred 597,860.”
“Rent expenses reclassified 9,716. Cost of sales reclassified 4,013. Insurance replacement cost deferred 597,860.”
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 | 6090 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 53177 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE RECREATION FACILITIES TO THE ORGANIZATIONS MEMBERS. |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 4183 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 4183 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| 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/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 21800 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 99392 |
| 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/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 20 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 20 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CostOfGoodsSoldAmt | 0 | 9029 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 225 |
| IRS990/CYOtherExpensesAmt | 0 | 255334 |
| IRS990/CYOtherRevenueAmt | 0 | -2121 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 495522 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 54233 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 184059 |
| IRS990/CYTotalExpensesAmt | 0 | 439393 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 493626 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 432252 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 57410 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 57410 |
| 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/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 11 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 417301 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 3075 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 3075 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 6150 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 15977 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 15977 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 3036 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 3036 |
| 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 | DENNIS TILLERY |
| 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/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| 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 | 513236 |
| IRS990/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 865 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 16624 |
| 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 | 3320 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 3320 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 865 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 903 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 225 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 225 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 1 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 686919 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 927483 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 780766 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1467685 |
| IRS990/LegalDomicileStateCd | 0 | NC |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 10581 |
| 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 | 1166315 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1220548 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 7595 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 7595 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | -9716 |
| IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt | 0 | -9716 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | -9716 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 70200 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 70200 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 3040 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 10151 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 13191 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 24006 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 24006 |
| IRS990/OtherExpensesGrp/Desc | 0 | CLEANING AND SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 1 | COMMON AREA |
| IRS990/OtherExpensesGrp/Desc | 2 | MAINTENANCE AND REPAIRS |
| IRS990/OtherExpensesGrp/Desc | 3 | OWNER AND GUEST PARTIES |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 29258 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 27751 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 20465 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 4373 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 29258 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 27751 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 20465 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 4373 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 149934 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 149934 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 7143 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 7143 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 2976 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 2976 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 11065 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 10296 |
| 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 | 495522 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 495522 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 72 |
| IRS990/PYOtherExpensesAmt | 0 | 274485 |
| IRS990/PYOtherRevenueAmt | 0 | 9611 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 524936 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 51458 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 208676 |
| IRS990/PYTotalExpensesAmt | 0 | 483161 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 534619 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 54233 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | -9716 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 503342 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 211192 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 814620 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 101005 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 195465 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 296470 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 580187 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 491454 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 1071641 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 611589 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 439393 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 99574 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 99574 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 611589 |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 611589 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 611589 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 493626 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | RENT EXPENSES RECLASSIFIED 9,716. COST OF SALES RECLASSIFIED 4,013. INSURANCE PROCEEDS DEFERRED 597,860. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | RENT EXPENSES RECLASSIFIED 9,716. COST OF SALES RECLASSIFIED 4,013. INSURANCE REPLACEMENT COST DEFERRED 597,860. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 780766 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 439393 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 493626 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1105215 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1050982 |
| 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 |
| 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 | 1172405 |
| IRS990/TotalAssetsEOYAmt | 0 | 1705977 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1172405 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1705977 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 11 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 22092 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 417301 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 439393 |
| IRS990/TotalGrossUBIAmt | 0 | -9716 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 6090 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 485429 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 6090 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 485429 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1166315 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1220548 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 417301 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 495522 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 503342 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 493626 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | -9716 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1172405 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1705977 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 1 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 1166315 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 1220548 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 750 BROAD CREEK ROAD |
| IRS990/USAddress/CityNm | 0 | NEW BERN |
| IRS990/USAddress/StateAbbreviationCd | 0 | NC |
| IRS990/USAddress/ZIPCd | 0 | 28560 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 9 |
| IRS990/VotingMembersIndependentCnt | 0 | 9 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2020-03-31 21:24:44Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | SARAH HERRMANN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | AGENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2526388011 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2019-11-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | BROAD CREEK RECREATION ASSOCIATION INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BROA |
| ReturnHeader/Filer/EIN | 0 | 562103994 |
| ReturnHeader/Filer/PhoneNum | 0 | 2526388011 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 750 BROAD CREEK ROAD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | NEW BERN |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NC |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 28560 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | 144C669180E916907277EFC4A2766B2973656830 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | 144C669180E916907277EFC4A2766B2973656830 |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 208.180.158.48 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2019-11-15 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | ES |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 14:00:25 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 561313870 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | WILLIAMS SCARBOROUGH GRAY LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 14008 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | NEW BERN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 285614008 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2526384000 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | W RANDALL GRAY CPA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2019-11-15T13:00:45-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2018-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2018-12-31 |
| ReturnHeader/TaxYr | 0 | 2018 |
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Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.