Civic Intelligence

Cliffs Valley Community Association Inc

EIN 57-1058952 • 501(c)4 • Greenville, SC

Profile

To maintain facilities for its members in upstate south carolina andwestern north carolina.

325 Rocky Slope Road 301Greenville, SC 29607

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Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

94th percentile

0.89x

Higher debt load relative to assets than 94% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

95th percentile

2.82x

Higher debt load relative to revenue than 95% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Net Margin

47th percentile

6.9%

Higher net margin than 47% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

73rd percentile

13%

Faster asset growth than 73% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

13th percentile

-18%

Faster revenue growth than 13% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets94th percentile

Assets

Up

$4,322,297

Up $504,279 (+13%) from 2023

Liabilities

Up

$3,842,405

Up $403,535 (+12%) from 2023

Net Assets

Up

$479,892

Up $100,744 (+27%) from 2023

Operations
Liabilities / Revenue95th percentileNet Margin47th percentile

Revenue

Down

$1,360,476

Down $305,777 (-18%) from 2023

Expenses

Down

$1,267,192

Down $216,837 (-15%) from 2023

Net Income

Down

$93,284

Down $88,940 (-49%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth73rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2010: $1,291,202Liabilities 2010: $143,513Net Assets 2010: $1,147,6892010Assets 2011: $841,142Liabilities 2011: $59,349Net Assets 2011: $781,7932011Assets 2012: $1,166,606Liabilities 2012: $47,704Net Assets 2012: $1,118,9022012Assets 2013: $1,768,045Liabilities 2013: $88,252Net Assets 2013: $1,679,7932013Assets 2014: $2,162,852Liabilities 2014: $76,717Net Assets 2014: $2,086,1352014Assets 2015: $1,710,609Liabilities 2015: $91,488Net Assets 2015: $1,619,1212015Assets 2016: $1,424,968Liabilities 2016: $65,859Net Assets 2016: $1,359,1092016Assets 2017: $1,777,201Liabilities 2017: $310,734Net Assets 2017: $1,466,4672017Assets 2018: $2,101,065Liabilities 2018: $446,608Net Assets 2018: $1,654,4572018Assets 2019: $1,863,216Liabilities 2019: $210,328Net Assets 2019: $1,652,8882019Assets 2020: $2,374,968Liabilities 2020: $374,789Net Assets 2020: $2,000,1792020Assets 2021: $3,273,360Liabilities 2021: $1,391,846Net Assets 2021: $1,881,5142021Assets 2022: $3,484,364Liabilities 2022: $3,313,872Net Assets 2022: $170,4922022Assets 2023: $3,818,018Liabilities 2023: $3,438,870Net Assets 2023: $379,1482023Assets 2024: $4,322,297Liabilities 2024: $3,842,405Net Assets 2024: $479,8922024

Highlighted filing

2024

Assets$4,322,297
Liabilities$3,842,405
Net Assets$479,892
Open 2024 Filing

Operations Trend

Revenue Growth13th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.0M$0-$1.0MExpenses 2010: $823,5902010Revenue 2011: $900,081Expenses 2011: $838,692Net Income 2011: $61,3892011Revenue 2012: $981,671Expenses 2012: $843,128Net Income 2012: $138,5432012Revenue 2013: $973,146Expenses 2013: $792,600Net Income 2013: $180,5462013Revenue 2014: $1,046,359Expenses 2014: $855,951Net Income 2014: $190,4082014Revenue 2015: $1,038,729Expenses 2015: $1,499,764Net Income 2015: -$461,0352015Revenue 2016: $1,029,639Expenses 2016: $1,316,809Net Income 2016: -$287,1702016Revenue 2017: $1,015,346Expenses 2017: $971,278Net Income 2017: $44,0682017Revenue 2018: $1,140,192Expenses 2018: $875,990Net Income 2018: $264,2022018Revenue 2019: $1,062,987Expenses 2019: $1,185,887Net Income 2019: -$122,9002019Revenue 2020: $1,140,507Expenses 2020: $963,021Net Income 2020: $177,4862020Revenue 2021: $1,187,082Expenses 2021: $1,383,415Net Income 2021: -$196,3332021Revenue 2022: $1,056,769Expenses 2022: $1,070,180Net Income 2022: -$13,4112022Revenue 2023: $1,666,253Expenses 2023: $1,484,029Net Income 2023: $182,2242023Revenue 2024: $1,360,476Expenses 2024: $1,267,192Net Income 2024: $93,2842024

Highlighted filing

2024

Revenue$1,360,476
Expenses$1,267,192
Net Income$93,284
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$4,322,297
Liabilities
$3,842,405
Net assets
$479,892
Revenue
$1,360,476
Expenses
$1,267,192
Net income
$93,284
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.32$3.84$0.48$1.36$1.27$0.09
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.82$3.44$0.38$1.67$1.48$0.18
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.48$3.31$0.17$1.06$1.07$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.27$1.39$1.88$1.19$1.38$0.20
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.37$0.37$2.00$1.14$0.96$0.18
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.86$0.21$1.65$1.06$1.19$0.12
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.10$0.45$1.65$1.14$0.88$0.26
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.78$0.31$1.47$1.02$0.97$0.04
2016Summary only. Only limited summary data is available for this year.$1.42$0.07$1.36$1.03$1.32$0.29
2015Summary only. Only limited summary data is available for this year.$1.71$0.09$1.62$1.04$1.50$0.46
2014Summary only. Only limited summary data is available for this year.$2.16$0.08$2.09$1.05$0.86$0.19
2013Summary only. Only limited summary data is available for this year.$1.77$0.09$1.68$0.97$0.79$0.18
2012Summary only. Only limited summary data is available for this year.$1.17$0.05$1.12$0.98$0.84$0.14
2011Summary only. Only limited summary data is available for this year.$0.84$0.06$0.78$0.90$0.84$0.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.29$0.14$1.15$0.82
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 28, 2025
Return Version
2024v5.2
Gross Receipts
$1,360,476
Mission and Program Overview

Mission

To maintain facilities for its members and upstate south carolina and western north carolina charities.

Cliffs valley community association, inc. (the association) is a south carolina not-for-profit corporation organized by the cliffs at glassy, inc.. The association was formed to provide restrictions for the benefit of all owners of properties, to provide flexible and reasonable procedures for the overall development of the properties and to establish a method for the administration, maintenance, preservation, use and enjoyment of the properties. The association is comprised of properties in an approximately 3,000 acre development in greenville county, south carolina and henderson county, north carolina. The development consists of 859 singlefamily residential properties of which 23 relate to valley villas. Valley villas property owners are assessed additional fees for certain services provided by the association.the development includes amenities such as a country club with a golf course, clubhouse and wellness facilities that are associated with the association.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$740,216$1,654,448▲ $914,232
Investments in Publicly Traded Securities$1,205,953$1,254,710▲ $48,757
Cash and Non-Interest-Bearing Accounts$1,369,017$978,365▼ $390,652
Accounts Receivable$267,062$235,440▼ $31,622
Land, Buildings, and Equipment, Net$227,195$192,906▼ $34,289
Prepaid Expenses and Deferred Charges$8,575$6,428▼ $2,147
Total Assets$3,818,018$4,322,297▲ $504,279
Liabilities
Deferred Revenue$3,196,913$3,634,448▲ $437,535
Escrow Account Liability$172,525$149,643▼ $22,882
Accounts Payable and Accrued Expenses$69,432$58,314▼ $11,118
Total Liabilities$3,438,870$3,842,405▲ $403,535
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$379,148$479,892▲ $100,744
Total Net Assets Fund Balance$379,148$479,892▲ $100,744
Total Liabilities and Net Assets / Fund Balance$3,818,018$4,322,297▲ $504,279

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$121,388$168,042$289,430
Buildings$49,920$33,280$83,200
Other Land Buildings$21,598$14,396$35,994
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Lori CobbPresident
Chris FraserVice President
Carla IwanowskiDirector
Jeff BrubakerDirector
Mitch JolleyDirector
Rich PayneSecretary
Barb WielickiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,208,757
Program Service Revenue
$94,993
Investment Income
$53,946
Other Revenue
$2,780
Change in Net Assets
$93,284

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,360,476
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$7,460
Total Revenue per Audited Statements
$1,367,936
Total Revenue per Form 990
$1,360,476
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,267,192
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 Management-$125,004-$125,004
Other Expenses$82,129--$82,129
Fees for Services Legal-$37,249-$37,249
Office Expenses-$37,056-$37,056
All Other Expenses$6,615$29,010-$35,625
Depreciation Depletion$34,291--$34,291
Insurance$15,580--$15,580
Fees for Services Accounting-$8,500-$8,500
Fees for Services Other-$2,940-$2,940
Total Functional Expenses$1,027,433$239,759$0$1,267,192

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,267,192
Total Expenses per Audited Statements$1,267,192
Total Expenses per Form 990$1,267,192
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
Yes
Subject to proxy tax
Yes
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
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“Property is managed by nhe, inc.”

Form 990, Part VI, Section A, Line 6

“ORGANIZED WITH MEMBERS.”

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

“The owner of each unit shall be a member of the association and shall be entitled to vote in accordance with the terms of the declaration and the by-laws. Each member shall be entitled to cast one vote with respect to each board vacancy to be filled from each slate on which such member is entitled to vote. The officers of the association shall be elected annually by the board at the first meeting of the board following each annual meeting of the members.”

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

“The 990 is reviewed by the board of directors and the management company.”

Form 990, Part VI, Section C, Line 19

“Documents are maintained by the board of directors and copies are provided upon request.”

Filing and Contact Details

Filer

Filer Name
Cliffs Valley Community
EIN
57-1058952
Phone
8644671600
Address
325 ROCKY SLOPE ROAD 301, GREENVILLE, SC 29607

Signing Officer

Name
Lori Cobb
Title
President
Phone
8644671600
Signed
2025-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa Cobb
Formed
1996
Legal Domicile
Sc
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
0

Preparer

Firm
DAUBY O'CONNOR & ZALESKI LLC
Address
501 CONGRESSIONAL BLVD 300, CARMEL, IN 46032
Preparer
Jessica Cooper
Phone
3178485700
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The management company receives a copy of the audit. Prior to the finalization of the audit, a copy of the audit is given to all of the board members for their comments. When the audit is up for bid, the board discusses the relationship with the current auditors and makes a determination as to whether to maintain this relationship or change to a new auditing firm.”

Financial Statement Notes

PART X, LINE 2:

“The organization recognizes the tax benefits from uncertain tax positions only if it is more-likely-than-not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The organization's income tax filings are subject to audit by various taxing authorities. Management believes the adoption of asc 740-10 resulted in no signifcant impact to the organization's financial statements.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Gaap unrealized gain/loss”

Schedule D, Page 2, Part IV, Line 2B

“A construction compliance bond is held in escrow throughout the duration of the related project in a non-interest bearing account. The balance remaining at completion of the project (net any unpaid fines) is refunded upon request from the entity submitting the initial funds.”

Raw XML Appendix388 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.

Path#Value
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IRS990/AccountsReceivableGrp/EOYAmt0235440
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0CLIFFS VALLEY COMMUNITY ASSOCIATION, INC. (THE ASSOCIATION) IS A SOUTH CAROLINA NOT-FOR-PROFIT CORPORATION ORGANIZED BY THE CLIFFS AT GLASSY, INC.. THE ASSOCIATION WAS FORMED TO PROVIDE RESTRICTIONS FOR THE BENEFIT OF ALL OWNERS OF PROPERTIES, TO PROVIDE FLEXIBLE AND REASONABLE PROCEDURES FOR THE OVERALL DEVELOPMENT OF THE PROPERTIES AND TO ESTABLISH A METHOD FOR THE ADMINISTRATION, MAINTENANCE, PRESERVATION, USE AND ENJOYMENT OF THE PROPERTIES. THE ASSOCIATION IS COMPRISED OF PROPERTIES IN AN APPROXIMATELY 3,000 ACRE DEVELOPMENT IN GREENVILLE COUNTY, SOUTH CAROLINA AND HENDERSON COUNTY, NORTH CAROLINA. THE DEVELOPMENT CONSISTS OF 859 SINGLEFAMILY RESIDENTIAL PROPERTIES OF WHICH 23 RELATE TO VALLEY VILLAS. VALLEY VILLAS PROPERTY OWNERS ARE ASSESSED ADDITIONAL FEES FOR CERTAIN SERVICES PROVIDED BY THE ASSOCIATION.THE DEVELOPMENT INCLUDES AMENITIES SUCH AS A COUNTRY CLUB WITH A GOLF COURSE, CLUBHOUSE AND WELLNESS FACILITIES THAT ARE ASSOCIATED WITH THE ASSOCIATION.
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt029010
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IRS990/AuditCommitteeInd01
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IRS990/BooksInCareOfDetail/PhoneNum08035361056
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IRS990/DepreciationDepletionGrp/TotalAmt034291
IRS990/Desc0CLIFFS VALLEY COMMUNITY ASSOCIATION, INC. (THE ASSOCIATION) IS A SOUTH CAROLINA NOT-FOR-PROFIT CORPORATION ORGANIZED BY THE CLIFFS AT GLASSY, INC. (THE DEVELOPER). THE ASSOCIATION WAS FORMED TO PROVIDE RESTRICTIONS FOR THE BENEFIT OF ALL OWNERS OF PROPERTIES, TO PROVIDE FLEXIBLE AND REASONABLE PROCEDURES FOR THE OVERALL DEVELOPMENT OF THE PROPERTIES AND TO ESTABLISH A METHOD FOR THE ADMINISTRATION, MAINTENANCE, PRESERVATION, USE AND ENJOYMENT OF THE PROPERTIES. THE ASSOCIATION IS COMPRISED OF PROPERTIES IN AN APPROXIMATELY 3,000 ACRE DEVELOPMENT IN GREENVILLE COUNTY, SOUTH CAROLINA AND HENDERSON COUNTY, NORTH CAROLINA. THE DEVELOPMENT CONSISTS OF 859 SINGLEFAMILY RESIDENTIAL PROPERTIES OF WHICH 23 RELATE TO VALLEY VILLAS. VALLEY VILLAS PROPERTY OWNERS ARE ASSESSED ADDITIONAL FEES FOR CERTAIN SERVICES PROVIDED BY THE ASSOCIATION.THE DEVELOPMENT INCLUDES AMENITIES SUCH AS A COUNTRY CLUB WITH A GOLF COURSE, CLUBHOUSE, AND WELLNESS FACILITIES THAT ARE ASSOCIATED WITH THE ASSOCIATION. THE MEMBERSHIP OF THESE AMENITIES IS ON A VOLUNTARY BASIS OF THE PROPERTY OWNERS. THESE AREAS ARE OWNED BY A SEPARATE UNRELATED ENTITY.
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IRS990/Form990PartVIISectionAGrp/PersonNm3RICH PAYNE
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IRS990/Form990PartVIISectionAGrp/PersonNm5MITCH JOLLEY
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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
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IRS990/FSAuditedInd01
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IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt015580
IRS990/InsuranceGrp/TotalAmt015580
IRS990/InvestmentIncomeGrp/ExclusionAmt053946
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt053946
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01205953
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01254710
IRS990/IRPDocumentCnt09
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0215718
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0227195
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0192906
IRS990/LandBldgEquipCostOrOtherBssAmt0408624
IRS990/LegalDomicileStateCd0SC
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt01208757
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO MAINTAIN FACILITIES FOR ITS MEMBERS IN UPSTATE SOUTH CAROLINA ANDWESTERN NORTH CAROLINA.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0379148
IRS990/NetAssetsOrFundBalancesEOYAmt0479892
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt07460
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0379148
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0479892
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt037056
IRS990/OfficeExpensesGrp/TotalAmt037056
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0SECURITY
IRS990/OtherExpensesGrp/Desc1LANDSCAPING
IRS990/OtherExpensesGrp/Desc2INFRASTRUCTURE - R&M
IRS990/OtherExpensesGrp/Desc3CAPITAL IMPROVEMENTS
IRS990/OtherExpensesGrp/ProgramServicesAmt0386185
IRS990/OtherExpensesGrp/ProgramServicesAmt1293589
IRS990/OtherExpensesGrp/ProgramServicesAmt2209044
IRS990/OtherExpensesGrp/ProgramServicesAmt382129
IRS990/OtherExpensesGrp/TotalAmt0386185
IRS990/OtherExpensesGrp/TotalAmt1293589
IRS990/OtherExpensesGrp/TotalAmt2209044
IRS990/OtherExpensesGrp/TotalAmt382129
IRS990/OtherRevenueMiscGrp/BusinessCd0531310
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE-MISC.
IRS990/OtherRevenueMiscGrp/ExclusionAmt02780
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02780
IRS990/OtherRevenueTotalAmt02780
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt08575
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06428
IRS990/PrincipalOfficerNm0LISA COBB
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531310
IRS990/ProgramServiceRevenueGrp/BusinessCd1531310
IRS990/ProgramServiceRevenueGrp/BusinessCd2531310
IRS990/ProgramServiceRevenueGrp/BusinessCd3531310
IRS990/ProgramServiceRevenueGrp/Desc0ROAD IMPACT FEES
IRS990/ProgramServiceRevenueGrp/Desc1LATE FEES & FINES INCO
IRS990/ProgramServiceRevenueGrp/Desc2REIMBURSEMENTS
IRS990/ProgramServiceRevenueGrp/Desc3RFID TAG INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt038709
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt134170
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt216114
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt36000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt038709
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt134170
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt216114
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt36000
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01489846
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt048529
IRS990/PYOtherExpensesAmt01484029
IRS990/PYOtherRevenueAmt06633
IRS990/PYProgramServiceRevenueAmt0121245
IRS990/PYRevenuesLessExpensesAmt0182224
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt01484029
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01666253
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt093284
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt094993
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0740216
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01654448
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt049920
IRS990ScheduleD/BuildingsGrp/DepreciationAmt033280
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt083200
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01267192
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd01
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0121388
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0168042
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0289430
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt021598
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt014396
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt035994
IRS990ScheduleD/OtherRevenueAmt07460
IRS990ScheduleD/RevenueNotReportedAmt07460
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01360476
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION RECOGNIZES THE TAX BENEFITS FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE ORGANIZATION'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. MANAGEMENT BELIEVES THE ADOPTION OF ASC 740-10 RESULTED IN NO SIGNIFCANT IMPACT TO THE ORGANIZATION'S FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1GAAP UNREALIZED GAIN/LOSS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2A CONSTRUCTION COMPLIANCE BOND IS HELD IN ESCROW THROUGHOUT THE DURATION OF THE RELATED PROJECT IN A NON-INTEREST BEARING ACCOUNT. THE BALANCE REMAINING AT COMPLETION OF THE PROJECT (NET ANY UNPAID FINES) IS REFUNDED UPON REQUEST FROM THE ENTITY SUBMITTING THE INITIAL FUNDS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 2, PART IV, LINE 2B
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0192906
IRS990ScheduleD/TotalExpensesPerForm990Amt01267192
IRS990ScheduleD/TotalRevenuePerForm990Amt01360476
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01367936
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01267192
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROPERTY IS MANAGED BY NHE, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZED WITH MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE OWNER OF EACH UNIT SHALL BE A MEMBER OF THE ASSOCIATION AND SHALL BE ENTITLED TO VOTE IN ACCORDANCE WITH THE TERMS OF THE DECLARATION AND THE BY-LAWS. EACH MEMBER SHALL BE ENTITLED TO CAST ONE VOTE WITH RESPECT TO EACH BOARD VACANCY TO BE FILLED FROM EACH SLATE ON WHICH SUCH MEMBER IS ENTITLED TO VOTE. THE OFFICERS OF THE ASSOCIATION SHALL BE ELECTED ANNUALLY BY THE BOARD AT THE FIRST MEETING OF THE BOARD FOLLOWING EACH ANNUAL MEETING OF THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 990 IS REVIEWED BY THE BOARD OF DIRECTORS AND THE MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE MAINTAINED BY THE BOARD OF DIRECTORS AND COPIES ARE PROVIDED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE MANAGEMENT COMPANY RECEIVES A COPY OF THE AUDIT. PRIOR TO THE FINALIZATION OF THE AUDIT, A COPY OF THE AUDIT IS GIVEN TO ALL OF THE BOARD MEMBERS FOR THEIR COMMENTS. WHEN THE AUDIT IS UP FOR BID, THE BOARD DISCUSSES THE RELATIONSHIP WITH THE CURRENT AUDITORS AND MAKES A DETERMINATION AS TO WHETHER TO MAINTAIN THIS RELATIONSHIP OR CHANGE TO A NEW AUDITING FIRM.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
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 XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03818018
IRS990/TotalAssetsEOYAmt04322297
IRS990/TotalAssetsGrp/BOYAmt03818018
IRS990/TotalAssetsGrp/EOYAmt04322297
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01208757
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0239759
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01027433
IRS990/TotalFunctionalExpensesGrp/TotalAmt01267192
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03438870
IRS990/TotalLiabilitiesEOYAmt03842405
IRS990/TotalLiabilitiesGrp/BOYAmt03438870
IRS990/TotalLiabilitiesGrp/EOYAmt03842405
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0379148
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0479892
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01027433
IRS990/TotalProgramServiceRevenueAmt094993
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt056726
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt094993
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01360476
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03818018
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04322297
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0325 ROCKY SLOPE ROAD SUITE 301
IRS990/USAddress/CityNm0GREENVILLE SC
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029607
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0NA
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LORI COBB
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08644671600
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CLIFFS VALLEY COMMUNITY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0CLIF
ReturnHeader/Filer/EIN0571058952
ReturnHeader/Filer/PhoneNum08644671600
ReturnHeader/Filer/USAddress/AddressLine1Txt0325 ROCKY SLOPE ROAD 301
ReturnHeader/Filer/USAddress/CityNm0GREENVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029607
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0351750664
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DAUBY O'CONNOR & ZALESKI LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0501 CONGRESSIONAL BLVD 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CARMEL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd046032
ReturnHeader/PreparerPersonGrp/PhoneNum03178485700
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JESSICA COOPER
ReturnHeader/ReturnTs02025-10-28T11:19:44-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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