Liabilities / Assets
73rd percentile
Higher debt load relative to assets than 73% of similar nonprofits.
Sugar Lakes Homeowners Association
990 • Fiscal year 2020 • EIN 74-2109351
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.26x
Liabilities / Revenue
73rd percentile
Higher debt load relative to revenue than 73% of similar nonprofits.
Net Margin
62nd percentile
Higher net margin than 62% of similar nonprofits.
Top Officer Pay
61st percentile
Higher top officer pay than 61% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
61st percentile
Faster asset growth than 61% of similar nonprofits.
Revenue Growth
72nd percentile
Faster revenue growth than 72% of similar nonprofits.
Balance Sheet
Assets
Up$1,072,402
Up $69,564 (+6.9%) from 2019
Net Assets
Up$798,349
Up $126,424 (+19%) from 2019
Liabilities
Down$274,053
Down $56,860 (-17%) from 2019
Revenue And Expenses
Revenue
Up$543,677
Up $63,092 (+13%) from 2019
Expenses
Down$452,605
Down $90,699 (-17%) from 2019
Net Income
Up$91,072
Up $153,791 (+245%) from 2019
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2020 to Dec 31, 2020
- Signed
- Apr 16, 2021
- Return Version
- 2020v4.1
- Gross Receipts
- $543,677
Mission and Program Overview
Mission
The association provides: common area & recreational area maintenance - all benefitting the entire community.
See page 2, part iii, line 1.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cap Stk Tr Prin Current Funds | $671,925 | $798,349 | ▲ $126,424 |
| Savings and Temporary Cash Investments | $633,181 | $772,228 | ▲ $139,047 |
| Cash and Non-Interest-Bearing Accounts | $262,913 | $265,058 | ▲ $2,145 |
| Prepaid Expenses and Deferred Charges | - | $5,322 | - |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Rtn Earn Endowment Incm Other Fnds | $0 | $0 | → $0 |
| Total Assets | $1,002,838 | $1,072,402 | ▲ $69,564 |
| Other Assets Total | $106,744 | $29,794 | ▼ $76,950 |
| Liabilities | |||
| Deferred Revenue | $259,152 | $266,893 | ▲ $7,741 |
| Accounts Payable and Accrued Expenses | $5,045 | $6,290 | ▲ $1,245 |
| Other Liabilities | $66,716 | $870 | ▼ $65,846 |
| Total Liabilities | $330,913 | $274,053 | ▼ $56,860 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $671,925 | $798,349 | ▲ $126,424 |
| Total Liabilities and Net Assets / Fund Balance | $1,002,838 | $1,072,402 | ▲ $69,564 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| George Watson | President |
| Catherine Bond | Vice President |
| Christian Woessner | Trustee |
| Karen Macwilliam | Trustee |
| Yue Xie | Trustee |
| Lisa Glenn | Secretary |
| Donna Stall | Treasurer |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| X-scape Environmental | Landscape Maintenance | 5719 BERWICK COURT, Sugar Land, TX 77479 | $108,080 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $496,675
- Investment Income
- $3,544
- Other Revenue
- $43,458
- Change in Net Assets
- $91,072
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $452,605 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| All Other Expenses | $77,996 | - | - | $77,996 |
| Fees for Services Management | - | $31,633 | - | $31,633 |
| Other Expenses | $29,076 | - | - | $29,076 |
| Fees for Services Legal | - | $25,729 | - | $25,729 |
| Insurance | $15,392 | - | - | $15,392 |
| Office Expenses | - | $7,874 | - | $7,874 |
| Fees for Services Accounting | - | $985 | - | $985 |
| Total Functional Expenses | $386,384 | $66,221 | $0 | $452,605 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- In-house lobbying only
- Yes
- Subject to proxy tax
- Yes
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Deposits | $870 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- No
- Backup withholding compliance
- 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
- Yes
- 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
“The association is governed by an uncompensated volunteer board of directors that are voted into office by the membership. The management of the day to day affairs are performed by the management company.”
Form 990, Part VI, Section A, line 6
“The association is a non profit organization that is governed by an uncompensated volunteer board of directors that are voted into office by the membership.”
Form 990, Part VI, Section A, line 7A
“The board of directors are voted into office by the membership.”
Form 990, Part VI, Section B, line 11B
“The 990 is reviewed at monthly board of directors meeting.”
Form 990, Part VI, Section B, line 12
“The board of directors continually monitors any potential conflicts of interest.”
Form 990, Part VI, Section C, line 18
“The association's tax return is available on request for inspection.”
Form 990, Part VI, Section C, line 19
“The association's governing documents are available on request for inspection.”
Filing and Contact Details
Filer
- Filer Name
- Sugar Lakes Homeowners Association
- EIN
- 74-2109351
- Phone
- 2818700585
- Address
- 2002 W GRAND PARKWAY N SUITE 100, KATY, TX 77449
Signing Officer
- Name
- George Watson
- Title
- President
- Phone
- 2818700585
- Signed
- 2021-04-16
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- George Watson
- Formed
- 1980
- Legal Domicile
- TX
- Voting Board Members
- 7
- Independent Board Members
- 7
- Employees
- 0
- Volunteers
- 7
Preparer
- Firm
- O'NEAL & HOLMES LLP
- Address
- 7702 FM 1960 EAST SUITE 125, HUMBLE, TX 77346
- Preparer
- James M Holmes CPA
- Phone
- 2818527473
Supplemental Narrative
Additional Explanations
Form 990, Part IX, line 24E
“COMMON AREA MAINTENANCE: Program service expenses 11,192. Management and general expenses 0. Fundraising expenses 0. Total expenses 11,192. LAKE MAINTENANCE: Program service expenses 10,908. Management and general expenses 0. Fundraising expenses 0. Total expenses 10,908. ELECTRICITY: Program service expenses 10,338. Management and general expenses 0. Fundraising expenses 0. Total expenses 10,338. SEASONAL DECORATIONS: Program service expenses 8,271. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,271. ELECTRICAL REPAIRS: Program service expenses 7,827. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,827. TELEPHONE/ ACCESS GATE SYSTEM: Program service expenses 6,772. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,772. BAD DEBT: Program service expenses 6,396. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,396. ADMIN FEES: Program service expenses 4,654. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,654. RESERVE STUDY: Program service expenses 3,450. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,450. CLUBHOUSE MAINTENANCE: Program service expenses 3,167. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,167. PROPERTY TAX: Program service expenses 2,002. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,002. PLAYGROUND EXPENSE: Program service expenses 1,610. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,610. COMMUNITY EVENTS: Program service expenses 402. Management and general expenses 0. Fundraising expenses 0. Total expenses 402. WEBSITE HOSTING: Program service expenses 363. Management and general expenses 0. Fundraising expenses 0. Total expenses 363. TENNIS COURTS EXPENSE: Program service expenses 349. Management and general expenses 0. Fundraising expenses 0. Total expenses 349. INTERNET SERVICES: Program service expenses 173. Management and general expenses 0. Fundraising expenses 0. Total expenses 173. MEETING EXPENSE: Program service expenses 122. Management and general expenses 0. Fundraising expenses 0. Total expenses 122.”
The Board of Directors Oversees Any Audits of the Association.
“Board of directors review the financials at monthly meetings.”
Raw XML Appendix365 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 |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 5045 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 6290 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | SEE PAGE 2, PART III, LINE 1. |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 77996 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 77996 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 0 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | INFRAMARK |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2818700585 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2002 W GRAND PARKWAY N SUITE 100 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | KATY |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | TX |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 77449 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 671925 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 798349 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 262913 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 265058 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 108080 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 5719 BERWICK COURT |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | SUGAR LAND |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | TX |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 77479 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | X-SCAPE ENVIRONMENTAL |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | LANDSCAPE MAINTENANCE |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 3544 |
| IRS990/CYOtherExpensesAmt | 0 | 452605 |
| IRS990/CYOtherRevenueAmt | 0 | 43458 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 496675 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 91072 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 452605 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 543677 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 259152 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 266893 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 1 |
| IRS990/Desc | 0 | THE ASSOCIATION PROVIDES: COMMON AREA & RECREATIONAL AREA MAINTENANCE - ALL BENEFITTING THE ENTIRE COMMUNITY. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 386384 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 985 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 985 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 25729 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 25729 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 31633 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 31633 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| 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/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | 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/PersonNm | 0 | LISA GLENN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | GEORGE WATSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | CATHERINE BOND |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DONNA STALL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | CHRISTIAN WOESSNER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | YUE XIE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | KAREN MACWILLIAM |
| 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/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/TitleTxt | 0 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TRUSTEE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1980 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 543677 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 15392 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 15392 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3544 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 3544 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 12 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | TX |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 7712 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 7712 |
| IRS990/MissionDesc | 0 | THE ASSOCIATION PROVIDES: COMMON AREA & RECREATIONAL AREA MAINTENANCE - ALL BENEFITTING THE ENTIRE COMMUNITY. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 671925 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 798349 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 7874 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 7874 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 106744 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 29794 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | LANDSCAPING EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 1 | WATER & SEWER |
| IRS990/OtherExpensesGrp/Desc | 2 | RESERVE TRANSFERS |
| IRS990/OtherExpensesGrp/Desc | 3 | SWIMMING POOL EXPENSE |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 174467 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 54453 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 35000 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 29076 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 174467 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 54453 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 35000 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 29076 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 66716 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 870 |
| IRS990/OtherOrganizationDsc | 0 | HOMEOWNERS ASSOCIATION |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 900099 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 2 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | LANDSCAPE REIMBURSEMEN |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | LEGAL FEES |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | FINES |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 23120 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 7096 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 2 | 5530 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 23120 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 7096 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 5530 |
| IRS990/OtherRevenueTotalAmt | 0 | 43458 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 5322 |
| IRS990/PrincipalOfficerNm | 0 | GEORGE WATSON |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 35352 |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | ASSESSMENT AND RELATED |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 496675 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 496675 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 12130 |
| IRS990/PYOtherExpensesAmt | 0 | 543304 |
| IRS990/PYOtherRevenueAmt | 0 | 17123 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 451332 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -62719 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 543304 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 480585 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 91072 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 0 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 633181 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 772228 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 1 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 1 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 870 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DEPOSITS |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 870 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ASSOCIATION IS GOVERNED BY AN UNCOMPENSATED VOLUNTEER BOARD OF DIRECTORS THAT ARE VOTED INTO OFFICE BY THE MEMBERSHIP. THE MANAGEMENT OF THE DAY TO DAY AFFAIRS ARE PERFORMED BY THE MANAGEMENT COMPANY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ASSOCIATION IS A NON PROFIT ORGANIZATION THAT IS GOVERNED BY AN UNCOMPENSATED VOLUNTEER BOARD OF DIRECTORS THAT ARE VOTED INTO OFFICE BY THE MEMBERSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE BOARD OF DIRECTORS ARE VOTED INTO OFFICE BY THE MEMBERSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE 990 IS REVIEWED AT MONTHLY BOARD OF DIRECTORS MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE BOARD OF DIRECTORS CONTINUALLY MONITORS ANY POTENTIAL CONFLICTS OF INTEREST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ASSOCIATION'S TAX RETURN IS AVAILABLE ON REQUEST FOR INSPECTION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ASSOCIATION'S GOVERNING DOCUMENTS ARE AVAILABLE ON REQUEST FOR INSPECTION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | COMMON AREA MAINTENANCE: Program service expenses 11,192. Management and general expenses 0. Fundraising expenses 0. Total expenses 11,192. LAKE MAINTENANCE: Program service expenses 10,908. Management and general expenses 0. Fundraising expenses 0. Total expenses 10,908. ELECTRICITY: Program service expenses 10,338. Management and general expenses 0. Fundraising expenses 0. Total expenses 10,338. SEASONAL DECORATIONS: Program service expenses 8,271. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,271. ELECTRICAL REPAIRS: Program service expenses 7,827. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,827. TELEPHONE/ ACCESS GATE SYSTEM: Program service expenses 6,772. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,772. BAD DEBT: Program service expenses 6,396. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,396. ADMIN FEES: Program service expenses 4,654. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,654. RESERVE STUDY: Program service expenses 3,450. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,450. CLUBHOUSE MAINTENANCE: Program service expenses 3,167. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,167. PROPERTY TAX: Program service expenses 2,002. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,002. PLAYGROUND EXPENSE: Program service expenses 1,610. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,610. COMMUNITY EVENTS: Program service expenses 402. Management and general expenses 0. Fundraising expenses 0. Total expenses 402. WEBSITE HOSTING: Program service expenses 363. Management and general expenses 0. Fundraising expenses 0. Total expenses 363. TENNIS COURTS EXPENSE: Program service expenses 349. Management and general expenses 0. Fundraising expenses 0. Total expenses 349. INTERNET SERVICES: Program service expenses 173. Management and general expenses 0. Fundraising expenses 0. Total expenses 173. MEETING EXPENSE: Program service expenses 122. Management and general expenses 0. Fundraising expenses 0. Total expenses 122. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | BOARD OF DIRECTORS REVIEW THE FINANCIALS AT MONTHLY MEETINGS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section A, line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section B, line 12 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section C, line 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part IX, line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | THE BOARD OF DIRECTORS OVERSEES ANY AUDITS OF THE ASSOCIATION. |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 1 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 1002838 |
| IRS990/TotalAssetsEOYAmt | 0 | 1072402 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1002838 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1072402 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 66221 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 386384 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 452605 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 330913 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 274053 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 330913 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 274053 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 671925 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 798349 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 386384 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 496675 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 543677 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 543677 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 7 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1002838 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1072402 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationOtherInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 2002 W GRAND PARKWAY N SUITE 100 |
| IRS990/USAddress/CityNm | 0 | KATY |
| IRS990/USAddress/StateAbbreviationCd | 0 | TX |
| IRS990/USAddress/ZIPCd | 0 | 77449 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | SUGARLAKESHOA.NABRNETWORK.COM |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 2 |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | GEORGE WATSON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2818700585 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2021-04-16 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SUGAR LAKES HOMEOWNERS ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SUGA |
| ReturnHeader/Filer/EIN | 0 | 742109351 |
| ReturnHeader/Filer/PhoneNum | 0 | 2818700585 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2002 W GRAND PARKWAY N SUITE 100 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | KATY |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | TX |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 77449 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 760131587 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | O'NEAL & HOLMES LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 7702 FM 1960 EAST SUITE 125 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | HUMBLE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | TX |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 77346 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2818527473 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2021-04-16 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | James M Holmes CPA |
| ReturnHeader/ReturnTs | 0 | 2021-04-19T12:39:44-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | GEORGE |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | WATSON |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2020-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2020-12-31 |
| ReturnHeader/TaxYr | 0 | 2020 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2020 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $1,072,402
- Liabilities
- $274,053
- Net assets
- $798,349
- Revenue
- $543,677
- Expenses
- $452,605
- Net income
- $91,072