Civic Intelligence

Home Builders Association of Lake C

EIN 59-1623355 • 501(c)6 • Tavares, FL

Profile

The home builders association of lake county serves approximately 160 corporate and individual members involved in the construction and related industries, including professional homebuilders, construction-related tradesmen and real estate industry partners. Its service area includes lake and sumter counties and members also belong to both the florida and national associations. The mission of the association is to provide service, education, information and networking opportunities to those members and to use its unified strength and resources to ensure the highest possible standards of quality, integrity and professionalism within the building industry while monitoring government to ensure the preservation of the american dream of owning a home. These aims are carried out through newsletters, monthly dinner meetings with speakers, educational sessions, community events and other related services.

1100 N Joanna AvenueTavares, FL 32778

www.lakesumterhba.com

Siviq Scores

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

Liabilities / Assets

90th percentile

0.46x

Higher debt load relative to assets than 90% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

95th percentile

0.64x

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

501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

90th percentile

33%

Higher net margin than 90% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

98th percentile

173%

Faster asset growth than 98% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

94th percentile

77%

Faster revenue growth than 94% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets90th percentile

Assets

Up

$307,950

Up $195,103 (+173%) from 2023

Liabilities

Up

$142,377

Up $128,413 (+920%) from 2023

Net Assets

Up

$165,573

Up $66,690 (+67%) from 2023

Operations
Liabilities / Revenue95th percentileNet Margin90th percentile

Revenue

Up

$223,789

Up $97,570 (+77%) from 2023

Expenses

Up

$149,219

Up $6,052 (+4.2%) from 2023

Net Income

Up

$74,570

Up $91,518 (+540%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth98th percentile

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

$400K$300K$200K$100K$0Assets 2010: $322,945Liabilities 2010: $7,658Net Assets 2010: $315,2872010Assets 2011: $271,107Liabilities 2011: $6,446Net Assets 2011: $264,6612011Assets 2012: $231,349Liabilities 2012: $16,875Net Assets 2012: $214,4742012Assets 2013: $233,909Liabilities 2013: $27,327Net Assets 2013: $206,5822013Assets 2014: $221,597Liabilities 2014: $27,596Net Assets 2014: $194,0012014Assets 2015: $217,085Liabilities 2015: $44,590Net Assets 2015: $172,4952015Assets 2016: $228,063Liabilities 2016: $55,713Net Assets 2016: $172,3502016Assets 2017: $233,340Liabilities 2017: $58,259Net Assets 2017: $175,0812017Assets 2018: $218,070Liabilities 2018: $19,576Net Assets 2018: $198,4942018Assets 2019: $222,605Liabilities 2019: $40,554Net Assets 2019: $182,0512019Assets 2020: $188,864Liabilities 2020: $12,446Net Assets 2020: $176,4182020Assets 2021: $184,223Liabilities 2021: $34,561Net Assets 2021: $149,6622021Assets 2022: $134,004Liabilities 2022: $18,173Net Assets 2022: $115,8312022Assets 2023: $112,847Liabilities 2023: $13,964Net Assets 2023: $98,8832023Assets 2024: $307,950Liabilities 2024: $142,377Net Assets 2024: $165,5732024

Highlighted filing

2024

Assets$307,950
Liabilities$142,377
Net Assets$165,573
Open 2024 Filing

Operations Trend

Revenue Growth94th percentile

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

$300K$200K$100K$0-$100KRevenue 2010: $141,557Expenses 2010: $185,197Net Income 2010: -$43,6402010Revenue 2011: $111,148Expenses 2011: $161,773Net Income 2011: -$50,6252011Revenue 2012: $120,100Expenses 2012: $170,287Net Income 2012: -$50,1872012Revenue 2013: $156,726Expenses 2013: $164,618Net Income 2013: -$7,8922013Revenue 2014: $166,190Expenses 2014: $178,770Net Income 2014: -$12,5802014Revenue 2015: $165,092Expenses 2015: $186,593Net Income 2015: -$21,5012015Revenue 2016: $155,753Expenses 2016: $155,898Net Income 2016: -$1452016Revenue 2017: $180,225Expenses 2017: $175,620Net Income 2017: $4,6052017Revenue 2018: $202,601Expenses 2018: $179,188Net Income 2018: $23,4132018Revenue 2019: $161,290Expenses 2019: $177,733Net Income 2019: -$16,4432019Revenue 2020: $155,987Expenses 2020: $161,620Net Income 2020: -$5,6332020Revenue 2021: $129,921Expenses 2021: $156,677Net Income 2021: -$26,7562021Revenue 2022: $123,268Expenses 2022: $157,099Net Income 2022: -$33,8312022Revenue 2023: $126,219Expenses 2023: $143,167Net Income 2023: -$16,9482023Revenue 2024: $223,789Expenses 2024: $149,219Net Income 2024: $74,5702024

Highlighted filing

2024

Revenue$223,789
Expenses$149,219
Net Income$74,570
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$307,950
Liabilities
$142,377
Net assets
$165,573
Revenue
$223,789
Expenses
$149,219
Net income
$74,570
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.08$1.42$1.66$2.24$1.49$0.75
2023Detailed filing. Detailed filing data is available for this year.$1.13$0.14$0.99$1.26$1.43$0.17
2022Detailed filing. Detailed filing data is available for this year.$1.34$0.18$1.16$1.23$1.57$0.34
2021Detailed filing. Detailed filing data is available for this year.$1.84$0.35$1.50$1.30$1.57$0.27
2020Detailed filing. Detailed filing data is available for this year.$1.89$0.12$1.76$1.56$1.62$0.06
2019Detailed filing. Detailed filing data is available for this year.$2.23$0.41$1.82$1.61$1.78$0.16
2018Detailed filing. Detailed filing data is available for this year.$2.18$0.20$1.98$2.03$1.79$0.23
2017Detailed filing. Detailed filing data is available for this year.$2.33$0.58$1.75$1.80$1.76$0.05
2016Detailed filing. Detailed filing data is available for this year.$2.28$0.56$1.72$1.56$1.56$0.00
2015Detailed filing. Detailed filing data is available for this year.$2.17$0.45$1.72$1.65$1.87$0.22
2014Detailed filing. Detailed filing data is available for this year.$2.22$0.28$1.94$1.66$1.79$0.13
2013Detailed filing. Detailed filing data is available for this year.$2.34$0.27$2.07$1.57$1.65$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.31$0.17$2.14$1.20$1.70$0.50
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.71$0.06$2.65$1.11$1.62$0.51
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.23$0.08$3.15$1.42$1.85$0.44
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 26, 2025
Return Version
2024v5.0
Gross Receipts
$270,805
Mission and Program Overview

Mission

The home builders association of lake county serves approximately 200 corporate and individual members involved in the construction and related industries. Its service area includes lake and sumter counties and members also belong to both the florida and national associations. The purpose of the association is to provide service, education, information and networking opportunities to those members and to use its unified strength and resources to ensure the highest possible standards of quality, integrity and professionalism within the building industry while monitoring government to ensure the preservation of the american dream of owning a home. These aims are carried out through newsletters, monthly dinner meetings with speakers, educational sessions, community events and other related services.

The home builders association of lake county serves approximately 160 corporate and individual members involved in the construction and related industries, including professional homebuilders, construction-related tradesmen and real estate industry partners. Its service area includes lake and sumter counties and members also belong to both the florida and national associations. The mission of the association is to provide service, education, information and networking opportunities to those members and to use its unified strength and resources to ensure the highest possible standards of quality, integrity and professionalism within the building industry while monitoring government to ensure the preservation of the american dream of owning a home. These aims are carried out through newsletters, monthly dinner meetings with speakers, educational sessions, community events and other related services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$30,967$217,733▲ $186,766
Land, Buildings, and Equipment, Net$79,752$86,621▲ $6,869
Prepaid Expenses and Deferred Charges$400$780▲ $380
Savings and Temporary Cash Investments$693--
Total Assets$112,847$307,950▲ $195,103
Other Assets Total$1,035$2,816▲ $1,781
Liabilities
Other Liabilities$10,562$138,731▲ $128,169
Accounts Payable and Accrued Expenses$3,402$3,646▲ $244
Total Liabilities$13,964$142,377▲ $128,413
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$98,883$165,573▲ $66,690
Total Net Assets Fund Balance$98,883$165,573▲ $66,690
Total Liabilities and Net Assets / Fund Balance$112,847$307,950▲ $195,103

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$37,428$45,649$83,077
Land$49,193-$49,193
Equipment-$14,300$14,300
Compensation and Service Providers
Top Officer Pay77th percentile

Board Members and Trustees

NameTitle
Nick SmithPresident
Justin SheltonAssoc Vice P
Christie FolkerAssociate Di
Janet NoackAssociate Di
John KnopAssociate Di
Jimmy MooreBuilder Dire
Mike NeaceBuilder Dire
Phil FernBuilder Dire
Phil MastrosimoneBuilder Dire
Rick RojasBuilder Dire
Roger StephanBuilder Dire
Jeremy HauffImmed Past P
Carl LudeckeLife Directo
Clarence TibbsLife Directo
George HansfordLife Directo
Mike CarterLife Directo
William Bud DormanLife Directo
Laura TolbertSecretary/tr
Adam EdgingtonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$9,964
Program Service Revenue
$112,703
Investment Income
$50
Other Revenue
$101,072
All Other Contributions
$9,154
Change in Net Assets
$74,570
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$105,961
Salaries, Compensation, and Employee Benefits$43,258
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$40,111-$40,111
Occupancy$4,470$13,410-$17,880
Insurance-$7,725-$7,725
Fees for Services Accounting-$5,200-$5,200
All Other Expenses$2,318$1,546-$3,864
Payroll Taxes-$3,147-$3,147
Other Expenses$2,755$1,485-$2,755
Depreciation Depletion-$2,026-$2,026
Office Expenses$657$668-$1,325
Travel$291$292-$583
Interest-$466-$466
Advertising-$116-$116
Total Functional Expenses$68,809$80,410$0$149,219
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$123,152
Fundraising Direct Expenses$47,016
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$41,622$41,422$9,668$31,754
Clay Shoot$40,690$40,440$11,333$29,107
Total Events$122,797$121,987$46,996$74,991
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
Poh Future - 2025$90,250
Project in Progress - Corporate Spon$38,000
Spike Club Payable$7,362
Parade of Homes Deposits Ef, Sign$2,400
Fica/withholding Payable$719
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“Organization is a member association.”

Form 990, Page 6, Part VI, Line 7A

“Membership nominates and votes for directors.”

Form 990, Page 6, Part VI, Line 7B

“Changes in organizational documents requires membership approval.”

Form 990, Page 6, Part VI, Line 11B

“The board has hired an outside public accountant to provide year-end adjustments and tax return preparation services. Management reviews and accepts the adjustments and tax returns. Each member of the governing board has an opportunity to review the information before filing.”

Form 990, Page 6, Part VI, Line 12C

“All written conflicts disclosures are subject to formal review by the board.”

Form 990, Page 6, Part VI, Line 15A

“Board of directors executive committee performs a review of ceo and negotiated contract and compensation. Ceo determines compensation for all other employees as approved by appropriate committee(s) and board of directors.”

Form 990, Page 6, Part VI, Line 15B

“Board of directors executive committee performs a review of ceo and negotiated contract and compensation. Ceo determines compensation for all other employees as approved by appropriate committee(s) and board of directors.”

Form 990, Page 6, Part VI, Line 19

“Governing documents, official policies and internally prepared financial statements are on file at the administrative office and are available upon request.”

Filing and Contact Details

Filer

Filer Name
Home Builders Association of Lake C
EIN
59-1623355
Phone
3523437101
Address
1100 N JOANNA AVENUE, TAVARES, FL 32778
Doing Business As
Home Builders Association of Lake-

Signing Officer

Name
Laura Tolbert
Title
Secretary/treasurer
Phone
3523437101
Signed
2025-03-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nick Smith
Formed
1975
Legal Domicile
Fl
Voting Board Members
19
Independent Board Members
19
Employees
2
Volunteers
15

Preparer

Firm
Logan Bowyer & Mccullough Pa
Address
2310 S BAY ST, EUSTIS, FL 32726-6361
Preparer
R Scott Mccullough Ea
Phone
3524831100
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item C

“Home builders association of lake- sumter”

FORM 990 - ORGANIZATION'S MISSION

“The home builders association of lake county serves approximately 160 corporate and individual members involved in the construction and related industries, including professional homebuilders, construction-related tradesmen and real estate industry partners. Its service area includes lake and sumter counties and members also belong to both the florida and national associations. The mission of the association is to provide service, education, information and networking opportunities to those members and to use its unified strength and resources to ensure the highest possible standards of quality, integrity and professionalism within the building industry while monitoring government to ensure the preservation of the american dream of owning a home. These aims are carried out through newsletters, monthly dinner meetings with speakers, educational sessions, community events and other related services.”

Form 990, Part XI, Line 9

“Net corrections in prior year balances 2,245 prior year loc not reported on b/s -10,125 total -7,880”

Raw XML AppendixShowing 400 of 493 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0THE HOME BUILDERS ASSOCIATION OF LAKE COUNTY SERVES APPROXIMATELY 160 CORPORATE AND INDIVIDUAL MEMBERS INVOLVED IN THE CONSTRUCTION AND RELATED INDUSTRIES, INCLUDING PROFESSIONAL HOMEBUILDERS, CONSTRUCTION-RELATED TRADESMEN AND REAL ESTATE INDUSTRY PARTNERS. ITS SERVICE AREA INCLUDES LAKE AND SUMTER COUNTIES AND MEMBERS ALSO BELONG TO BOTH THE FLORIDA AND NATIONAL ASSOCIATIONS. THE MISSION OF THE ASSOCIATION IS TO PROVIDE SERVICE, EDUCATION, INFORMATION AND NETWORKING OPPORTUNITIES TO THOSE MEMBERS AND TO USE ITS UNIFIED STRENGTH AND RESOURCES TO ENSURE THE HIGHEST POSSIBLE STANDARDS OF QUALITY, INTEGRITY AND PROFESSIONALISM WITHIN THE BUILDING INDUSTRY WHILE MONITORING GOVERNMENT TO ENSURE THE PRESERVATION OF THE AMERICAN DREAM OF OWNING A HOME. THESE AIMS ARE CARRIED OUT THROUGH NEWSLETTERS, MONTHLY DINNER MEETINGS WITH SPEAKERS, EDUCATIONAL SESSIONS, COMMUNITY EVENTS AND OTHER RELATED SERVICES.
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IRS990/Form990PartVIISectionAGrp/PersonNm2ADAM EDGINGTON
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IRS990/Form990PartVIISectionAGrp/PersonNm10JIMMY MOORE
IRS990/Form990PartVIISectionAGrp/PersonNm11MIKE NEACE
IRS990/Form990PartVIISectionAGrp/PersonNm12JANET NOACK
IRS990/Form990PartVIISectionAGrp/PersonNm13RICK ROJAS
IRS990/Form990PartVIISectionAGrp/PersonNm14JUSTIN SHELTON
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IRS990/Form990PartVIISectionAGrp/PersonNm16ROGER STEPHAN
IRS990/Form990PartVIISectionAGrp/PersonNm17CLARENCE TIBBS
IRS990/Form990PartVIISectionAGrp/PersonNm18LAURA TOLBERT
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IRS990/Form990PartVIISectionAGrp/TitleTxt0LIFE DIRECTO
IRS990/Form990PartVIISectionAGrp/TitleTxt1LIFE DIRECTO
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3BUILDER DIRE
IRS990/Form990PartVIISectionAGrp/TitleTxt4ASSOCIATE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt5LIFE DIRECTO
IRS990/Form990PartVIISectionAGrp/TitleTxt6IMMED PAST P
IRS990/Form990PartVIISectionAGrp/TitleTxt7ASSOCIATE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt8LIFE DIRECTO
IRS990/Form990PartVIISectionAGrp/TitleTxt9BUILDER DIRE
IRS990/Form990PartVIISectionAGrp/TitleTxt10BUILDER DIRE
IRS990/Form990PartVIISectionAGrp/TitleTxt11BUILDER DIRE
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IRS990/Form990PartVIISectionAGrp/TitleTxt13BUILDER DIRE
IRS990/Form990PartVIISectionAGrp/TitleTxt14ASSOC VICE P
IRS990/Form990PartVIISectionAGrp/TitleTxt15PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt16BUILDER DIRE
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IRS990/MissionDesc0THE HOME BUILDERS ASSOCIATION OF LAKE COUNTY SERVES APPROXIMATELY 160 CORPORATE AND INDIVIDUAL MEMBERS INVOLVED IN THE CONSTRUCTION AND RELATED INDUSTRIES, INCLUDING PROFESSIONAL HOMEBUILDERS, CONSTRUCTION-RELATED TRADESMEN AND REAL ESTATE INDUSTRY PARTNERS. ITS SERVICE AREA INCLUDES LAKE AND SUMTER COUNTIES AND MEMBERS ALSO BELONG TO BOTH THE FLORIDA AND NATIONAL ASSOCIATIONS. THE MISSION OF THE ASSOCIATION IS TO PROVIDE SERVICE, EDUCATION, INFORMATION AND NETWORKING OPPORTUNITIES TO THOSE MEMBERS AND TO USE ITS UNIFIED STRENGTH AND RESOURCES TO ENSURE THE HIGHEST POSSIBLE STANDARDS OF QUALITY, INTEGRITY AND PROFESSIONALISM WITHIN THE BUILDING INDUSTRY WHILE MONITORING GOVERNMENT TO ENSURE THE PRESERVATION OF THE AMERICAN DREAM OF OWNING A HOME. THESE AIMS ARE CARRIED OUT THROUGH NEWSLETTERS, MONTHLY DINNER MEETINGS WITH SPEAKERS, EDUCATIONAL SESSIONS, COMMUNITY EVENTS AND OTHER RELATED SERVICES.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0HOME BUILDERS ASSOCIATION OF LAKE- SUMTER

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