Emerald Forest Com Improvement Association

990EZ • Fiscal year 2013 • EIN 74-2286911

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 11, 2014

Organization Profile www.efhacs.com

PO Box 908177842

(979) 764-0773

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

0.35x

Higher debt load relative to assets than 85% of similar nonprofits.

2013 filings • 501(c)7 • <$500k nonprofits • Source year 2013

1.03x

Higher debt load relative to revenue than 92% of similar nonprofits.

2013 filings • 501(c)7 • <$500k nonprofits • Source year 2013

9.5%

Higher net margin than 67% of similar nonprofits.

2013 filings • 501(c)7 • <$500k nonprofits • Source year 2013

$350

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 0.2% of source-year revenue.

2013 filings • 501(c)7 • <$500k nonprofits • Source year 2013

3.2%

Faster asset growth than 55% of similar nonprofits.

2013 filings • 501(c)7 • <$500k nonprofits • Annualized from 2012 to 2013

0.4%

Faster revenue growth than 48% of similar nonprofits.

2013 filings • 501(c)7 • <$500k nonprofits • Annualized from 2012 to 2013

Balance Sheet

Liabilities / Assets85th percentile

Assets

$446,225

Up $13,795 (+3.2%) from 2012

Net Assets

$289,400

No earlier filing loaded for comparison.

Liabilities

Down

$156,825

Down $719 (-0.5%) from 2012

Revenue And Expenses

Liabilities / Revenue92nd percentile Net Margin67th percentile

Revenue

$152,712

Up $670 (+0.4%) from 2012

Expenses

Down

$138,198

Down $4,123 (-2.9%) from 2012

Net Income

$14,514

Up $4,793 (+49%) from 2012

Historical Trend

Balance Sheet Trend

Asset Growth55th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

Highlighted filing

2013

Assets$446,225

Liabilities$156,825

Net Assets$289,400

Open 2013 Filing

Operations Trend

Revenue Growth48th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

Highlighted filing

2013

Revenue$152,712

Expenses$138,198

Net Income$14,514

Open 2013 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2013 to Dec 31, 2013
Signed: Nov 11, 2014
Return Version: 2013v3.1
Gross Receipts: $152,712

Mission and Program Overview

Mission

Operation of association of homeowners to plan, maintain & direct activities for common facilities and neat & orderly development of subdivision.

Program Services

Description	Grants	Expenses
PLAN, MAINTAIN & DIRECT ACTIVITIES FOR COMMON FACILITIES AND PROMOTION OF NEAT AND ORDERLY DEVELOPMENT OF SUBDIVISION.	$138,198	-

Compensation and Service Providers

Top Officer Pay90th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
SANDRA DELK	Secretary	-	$350	-	$350
JOHN WOODS	President	PT	$350	-	$350
JOSE VAZQUEZ	Treasurer	PT	$350	-	$350
JIM BOYER	Director	-	$350	-	$350
SUZAN REED	Director	-	$350	-	$350
SUE KIRKPATRICK	Director	-	$0	-	-

Filing and Contact Details

Filer

EIN: 74-2286911
Phone: 9797640773

Signing Officer

Name: John Woods
Title: President
Signed: 2014-11-11
Discuss with paid preparer: Yes

Preparer

Preparer: Kay Perrone
Phone: 9792686000

Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $3547”

Other Expenses.1007

“Conferences, Conventions, and Meetings $1943”

Other Expenses.1009

“Depreciation $8930”

Other Expenses.1012

“Insurance $7836”

Other Expenses.1

“UTILITIES $22253”

Other Expenses.2

“SECURITY $7326”

Other Expenses.3

“TELEPHONE $2828”

Other Expenses.5

“PENALTIES $228”

Other Expenses.6

“BANK CHARGES $22”

Other Assets.1003

“Machinery and Equipment - Beginning $2755 Machinery and Equipment - Ending $9169”

Other Assets.1005

“Accounts Receivable - Beginning $154598 Accounts Receivable - Ending $159568”

Total Liabilities.1001

“Accounts Payable and Accrued Expenses - Beginning $185 Accounts Payable and Accrued Expenses - Ending $175”

Total Liabilities.1

“PAYROLL TAXES PAYABLE - Beginning $1128 PAYROLL TAXES PAYABLE - Ending $1119”

Total Liabilities.2

“DEFERRED INCOME - Beginning $151550 DEFERRED INCOME - Ending $150850”

Total Liabilities.3

“KEY FOB DEPOSITS - Beginning $4681 KEY FOB DEPOSITS - Ending $4681”

Raw XML Appendix148 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
IRS990EZ/ActivitiesNotPreviouslyRptInd	0	false
IRS990EZ/BooksInCareOfDetail/PersonNm	0	JOHN WOODS
IRS990EZ/BooksInCareOfDetail/PhoneNum	0	9797640773
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1	0	PO BOX 9081
IRS990EZ/BooksInCareOfDetail/USAddress/City	0	COLLEGE STATION
IRS990EZ/BooksInCareOfDetail/USAddress/State	0	TX
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode	0	77802
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt	0	171819
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	136129
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	false
IRS990EZ/CostOfGoodsSoldAmt	0	0
IRS990EZ/CostOrOtherBasisExpenseSaleAmt	0	0
IRS990EZ/DonorAdvisedFndsInd	0	false
IRS990EZ/ExcessOrDeficitForYearAmt	0	14514
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt	0	3032
IRS990EZ/ForeignFinancialAccountInd	0	false
IRS990EZ/ForeignOfficeInd	0	false
IRS990EZ/Form1120PolFiledInd	0	false
IRS990EZ/Form720FiledInd	0	false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	432430
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	446225
IRS990EZ/FundraisingGrossIncomeAmt	0	0
IRS990EZ/GrossReceiptsAmt	0	152712
IRS990EZ/GrossReceiptsForPublicUseAmt	0	0
IRS990EZ/InfoInScheduleOPartIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/InitiationFeesAndCapContriAmt	0	0
IRS990EZ/InvestmentIncomeAmt	0	258
IRS990EZ/LandAndBuildingsGrp/BOYAmt	0	103258
IRS990EZ/LandAndBuildingsGrp/EOYAmt	0	141359
IRS990EZ/MadeLoansToFromOfficersInd	0	false
IRS990EZ/MembershipDuesAmt	0	152454
IRS990EZ/MethodOfAccountingOtherDesc	0	MODIFIED CASH
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	274886
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	289400
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	274886
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	289400
IRS990EZ/OccupancyRentUtltsAndMaintAmt	0	54936
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	1	5.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	2	5.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	4	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	5	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	350
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	1	350
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	2	350
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	3	350
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	4	350
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	5	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	SANDRA DELK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	1	JOHN WOODS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	2	JOSE VAZQUEZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	3	JIM BOYER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	4	SUZAN REED
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	5	SUE KIRKPATRICK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	2	Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	3	Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	4	Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	5	Director
IRS990EZ/OperateHospitalInd	0	false
IRS990EZ/Organization501cInd	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	false
IRS990EZ/OrganizationFiled990TInd	0	false
IRS990EZ/OrganizationHadUBIInd	0	false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt	0	157353
IRS990EZ/OtherAssetsTotalDetail/EOYAmt	0	168737
IRS990EZ/OtherExpensesTotalAmt	0	54913
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt	0	NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt	0	NONE
IRS990EZ/PoliticalCampaignActyInd	0	false
IRS990EZ/PrimaryExemptPurposeTxt	0	OPERATION OF ASSOCIATION OF HOMEOWNERS TO PLAN, MAINTAIN & DIRECT ACTIVITIES FOR COMMON FACILITIES AND NEAT & ORDERLY DEVELOPMENT OF SUBDIVISION.
IRS990EZ/PrintingPublicationsPostageAmt	0	727
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	PLAN, MAINTAIN & DIRECT ACTIVITIES FOR COMMON FACILITIES AND PROMOTION OF NEAT AND ORDERLY DEVELOPMENT OF SUBDIVISION.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt	0	138198
IRS990EZ/ProhibitedTaxShelterTransInd	0	false
IRS990EZ/RelatedOrganizationCtrlEntInd	0	false
IRS990EZ/SalariesOtherCompEmplBnftAmt	0	24590
IRS990EZ/ScheduleBNotRequiredInd	0	X
IRS990EZ/SpecialEventsDirectExpensesAmt	0	0
IRS990EZ/SubjectToProxyTaxInd	0	false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt	0	157544
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt	0	156825
IRS990EZ/TanningServicesProvidedInd	0	false
IRS990EZ/TotalExpensesAmt	0	138198
IRS990EZ/TotalProgramServiceExpensesAmt	0	138198
IRS990EZ/TotalRevenueAmt	0	152712
IRS990EZ/TransactionWithControlEntInd	0	false
IRS990EZ/TypeOfOrganizationAssocInd	0	X
IRS990EZ/WebsiteAddressTxt	0	www.efhacs.com
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	Office Expenses $3547
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	Conferences, Conventions, and Meetings $1943
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	Depreciation $8930
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	Insurance $7836
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	4	UTILITIES $22253
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	5	SECURITY $7326
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	6	TELEPHONE $2828
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	7	PENALTIES $228
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	8	BANK CHARGES $22
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	9	Machinery and Equipment - Beginning $2755 Machinery and Equipment - Ending $9169
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	10	Accounts Receivable - Beginning $154598 Accounts Receivable - Ending $159568
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	11	Accounts Payable and Accrued Expenses - Beginning $185 Accounts Payable and Accrued Expenses - Ending $175
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	12	PAYROLL TAXES PAYABLE - Beginning $1128 PAYROLL TAXES PAYABLE - Ending $1119
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	13	DEFERRED INCOME - Beginning $151550 DEFERRED INCOME - Ending $150850
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	14	KEY FOB DEPOSITS - Beginning $4681 KEY FOB DEPOSITS - Ending $4681
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	Other Expenses.1007
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	4	Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	5	Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	6	Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	7	Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	8	Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	9	Other Assets.1003
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	10	Other Assets.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	11	Total Liabilities.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	12	Total Liabilities.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	13	Total Liabilities.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	14	Total Liabilities.3
ReturnHeader/BuildTS	0	2015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	true
ReturnHeader/BusinessOfficerGrp/PersonNm	0	JOHN WOODS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	President
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2014-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1	0	EMERALD FOREST COM IMPROVEMENT ASSOC
ReturnHeader/Filer/BusinessNameControlTxt	0	EMER
ReturnHeader/Filer/EIN	0	742286911
ReturnHeader/Filer/PhoneNum	0	9797640773
ReturnHeader/Filer/USAddress/AddressLine1	0	PO BOX 9081
ReturnHeader/Filer/USAddress/City	0	COLLEGE STATION
ReturnHeader/Filer/USAddress/State	0	TX
ReturnHeader/Filer/USAddress/ZIPCode	0	77842
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1	0	Kay Perrone & Associates PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1	0	1716 Briarcrest Dr Suite 203
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City	0	Bryan
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State	0	TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode	0	778022700
ReturnHeader/PreparerPersonGrp/PhoneNum	0	9792686000
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	KAY PERRONE
ReturnHeader/PreparerPersonGrp/SelfEmployedInd	0	X
ReturnHeader/ReturnTs	0	2014-11-11T13:16:50-08:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2013-01-01
ReturnHeader/TaxPeriodEndDt	0	2013-12-31
ReturnHeader/TaxYr	0	2013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2013 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $446,225
Liabilities: $156,825
Net assets: $289,400
Revenue: $152,712
Expenses: $138,198
Net income: $14,514

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.22		$0.00	$0.00	$0.04	$0.04
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$2.35	$0.16	$2.19	$1.51	$1.69	$0.18
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$2.52	$0.16	$2.36	$1.54	$1.81	$0.27
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$2.71	$0.08	$2.63	$1.62	$1.77	$0.15
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$2.85	$0.07	$2.78	$1.48	$1.84	$0.36
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$3.22	$0.08	$3.14	$1.54	$1.79	$0.25
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$3.45	$0.06	$3.39	$1.50	$1.41	$0.09
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$3.37	$0.07	$3.30	$1.55	$1.37	$0.18
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$3.14	$0.02	$3.12	$1.55	$1.58	$0.03
2015Detailed filing. Detailed filing data is available for this year.	$3.17	$0.01	$3.15	$1.61	$1.36	$0.25
2014Detailed filing. Detailed filing data is available for this year.	$2.93	$0.02	$2.90	$1.50	$1.49	$0.01
2013Detailed filing. Detailed filing data is available for this year.	$4.46	$1.57	$2.89	$1.53	$1.38	$0.15
2012Summary only. Only limited summary data is available for this year.	$4.32	$1.58		$1.52	$1.42	$0.10
2011Summary only. Only limited summary data is available for this year.	$4.22	$1.57		$1.54	$1.56	$0.02