Civic Intelligence

Emerald Forest Com Improvement Association

990EZ • Fiscal year 2023 • EIN 74-2286911

Jan 01, 2023 to Dec 31, 2023 • Filed on May 21, 2024

700 University Dr E Ste 108College Station, TX 77840

(979) 703-1819

Siviq Scores

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

Liabilities / Assets

74th percentile

0.07x

Higher debt load relative to assets than 74% of similar nonprofits.

2023 filings • 501(c)7 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

77th percentile

0.10x

Higher debt load relative to revenue than 77% of similar nonprofits.

2023 filings • 501(c)7 • <$500k nonprofits • Source year 2023

Net Margin

20th percentile

-12%

Higher net margin than 20% of similar nonprofits.

2023 filings • 501(c)7 • <$500k nonprofits • Source year 2023

Top Officer Pay

93rd percentile

$0

Higher top officer pay than 93% of similar nonprofits.

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

2023 filings • 501(c)7 • <$500k nonprofits • Source year 2023

Asset Growth

30th percentile

-6.7%

Faster asset growth than 30% of similar nonprofits.

2023 filings • 501(c)7 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

36th percentile

-1.7%

Faster revenue growth than 36% of similar nonprofits.

2023 filings • 501(c)7 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$234,996

Down $16,967 (-6.7%) from 2022

Net Assets

Down

$219,246

Down $16,270 (-6.9%) from 2022

Liabilities

Down

$15,750

Down $697 (-4.2%) from 2022

Revenue

Down

$151,039

Down $2,544 (-1.7%) from 2022

Expenses

Down

$168,998

Down $11,749 (-6.5%) from 2022

Net Income

Up

-$17,959

Up $9,205 (+34%) from 2022

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $421,720Liabilities 2011: $156,5552011Assets 2012: $432,430Liabilities 2012: $157,5442012Assets 2013: $446,225Liabilities 2013: $156,825Net Assets 2013: $289,4002013Assets 2014: $292,503Liabilities 2014: $2,100Net Assets 2014: $290,4032014Assets 2015: $316,542Liabilities 2015: $1,400Net Assets 2015: $315,1422015Assets 2016: $314,216Liabilities 2016: $2,135Net Assets 2016: $312,0812016Assets 2017: $336,896Liabilities 2017: $7,000Net Assets 2017: $329,8962017Assets 2018: $344,701Liabilities 2018: $5,948Net Assets 2018: $338,7532018Assets 2019: $321,952Liabilities 2019: $7,700Net Assets 2019: $314,2522019Assets 2020: $284,522Liabilities 2020: $6,650Net Assets 2020: $277,8722020Assets 2021: $271,085Liabilities 2021: $8,405Net Assets 2021: $262,6802021Assets 2022: $251,963Liabilities 2022: $16,447Net Assets 2022: $235,5162022Assets 2023: $234,996Liabilities 2023: $15,750Net Assets 2023: $219,2462023Assets 2024: $122,365Net Assets 2024: $02024

Highlighted filing

2023

Assets$234,996
Liabilities$15,750
Net Assets$219,246

Operations Trend

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

$200K$100K$0-$100KRevenue 2011: $153,979Expenses 2011: $156,114Net Income 2011: -$2,1352011Revenue 2012: $152,042Expenses 2012: $142,321Net Income 2012: $9,7212012Revenue 2013: $152,712Expenses 2013: $138,198Net Income 2013: $14,5142013Revenue 2014: $149,510Expenses 2014: $148,507Net Income 2014: $1,0032014Revenue 2015: $160,607Expenses 2015: $135,868Net Income 2015: $24,7392015Revenue 2016: $154,689Expenses 2016: $157,750Net Income 2016: -$3,0612016Revenue 2017: $154,591Expenses 2017: $136,776Net Income 2017: $17,8152017Revenue 2018: $149,669Expenses 2018: $140,812Net Income 2018: $8,8572018Revenue 2019: $154,088Expenses 2019: $178,589Net Income 2019: -$24,5012019Revenue 2020: $147,800Expenses 2020: $184,180Net Income 2020: -$36,3802020Revenue 2021: $161,614Expenses 2021: $176,806Net Income 2021: -$15,1922021Revenue 2022: $153,583Expenses 2022: $180,747Net Income 2022: -$27,1642022Revenue 2023: $151,039Expenses 2023: $168,998Net Income 2023: -$17,9592023Revenue 2024: $0Expenses 2024: $3,827Net Income 2024: -$3,8272024

Highlighted filing

2023

Revenue$151,039
Expenses$168,998
Net Income-$17,959
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 21, 2024
Return Version
2023v5.0
Gross Receipts
$151,039
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

DescriptionGrantsExpenses
PLAN, MAINTAIN & DIRECT ACTIVITIES FOR COMMON FACILITIES AND PROMOTION OF NEAT AND ORDERLY DEVELOPMENT OF SUBDIVISION.--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
SHELBY JAEDICKESecretary-$0--
CARA PAMPELLDirector-$0--
DAVID HIGDONPresidentPT$0--
FRANK BUFFATreasurerPT$0--
ROBIN MURPHYDirector-$0--
KARL WOLFSHOHLDirector-$0--
JASON JAGGARSVice President-$0--
Filing and Contact Details

Filer

Filer Name
Emerald Forest Community Improvement
EIN
74-2286911
Phone
9797031819
Address
700 UNIVERSITY DR E STE 108, COLLEGE STATION, TX 77840

Signing Officer

Name
David Higdon
Title
President
Signed
2024-05-21
Discuss with paid preparer
Yes

Preparer

Firm
Kay Perrone & Associates PC
Address
1716 Briarcrest Dr Suite 203, Bryan, TX 77802
Preparer
Kay Perrone
Phone
9792686000
Supplemental Narrative

Additional Explanations

Other Expenses.1001

Advertising and Promotion $969

Other Expenses.1002

Office Expenses $991

Other Expenses.1009

Depreciation $4158

Other Expenses.1012

Insurance $11102

Other Expenses.1

UTILITIES $30268

Other Expenses.2

SECURITY $13760

Other Expenses.3

JANITORIAL $5029

Other Expenses.5

SIGNAGE $1058

Other Expenses.6

SUPPLIES $650

Other Expenses.7

HOA TECHNOLOGY $619

Other Expenses.8

ANNUAL MEETING $520

Other Expenses.9

MISCELLANEOUS $407

Other Expenses.10

BANK FEES $57

Other Expenses.11

PEST CONTROL $49

Other Expenses.12

PROPERTY TAXES $2

Other Assets.1003

Machinery and Equipment - Beginning $3675 Machinery and Equipment - Ending $3675

Total Liabilities.1

- Beginning $0 - Ending $0

Raw XML Appendix165 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0LESLIE LANDERS
IRS990EZ/BooksInCareOfDetail/PhoneNum09797031819
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0700 UNIVERSITY DR E STE 108
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0COLLEGE STATION
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TX
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0778401848
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0121613
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0108804
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-17959
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt039877
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0251963
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0234996
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt0151039
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt0140
IRS990EZ/LandAndBuildingsGrp/BOYAmt0126675
IRS990EZ/LandAndBuildingsGrp/EOYAmt0122517
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt0150899
IRS990EZ/MethodOfAccountingOtherDesc0MODIFIED CASH
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0235516
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0219246
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0235516
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0219246
IRS990EZ/OccupancyRentUtltsAndMaintAmt058046
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt35.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0SHELBY JAEDICKE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1CARA PAMPELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DAVID HIGDON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3FRANK BUFFA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4ROBIN MURPHY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5KARL WOLFSHOHL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6JASON JAGGARS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Vice President
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt03675
IRS990EZ/OtherAssetsTotalDetail/EOYAmt03675
IRS990EZ/OtherChangesInNetAssetsAmt01689
IRS990EZ/OtherExpensesTotalAmt069639
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0OPERATION OF ASSOCIATION OF HOMEOWNERS TO PLAN, MAINTAIN & DIRECT ACTIVITIES FOR COMMON FACILITIES AND NEAT & ORDERLY DEVELOPMENT OF SUBDIVISION.
IRS990EZ/PrintingPublicationsPostageAmt01436
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PLAN, MAINTAIN & DIRECT ACTIVITIES FOR COMMON FACILITIES AND PROMOTION OF NEAT AND ORDERLY DEVELOPMENT OF SUBDIVISION.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt016447
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt015750
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0168998
IRS990EZ/TotalRevenueAmt0151039
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0www.efhacs.com
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Advertising and Promotion $969
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Office Expenses $991
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Depreciation $4158
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Insurance $11102
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UTILITIES $30268
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SECURITY $13760
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6JANITORIAL $5029
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7SIGNAGE $1058
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8SUPPLIES $650
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9HOA TECHNOLOGY $619
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10ANNUAL MEETING $520
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11MISCELLANEOUS $407
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12BANK FEES $57
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13PEST CONTROL $49
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14PROPERTY TAXES $2
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Machinery and Equipment - Beginning $3675 Machinery and Equipment - Ending $3675
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16- Beginning $0 - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Expenses.8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other Expenses.9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Other Expenses.10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Other Expenses.11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Other Expenses.12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Other Assets.1003
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Total Liabilities.1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID HIGDON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EMERALD FOREST COMMUNITY IMPROVEMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0EMER
ReturnHeader/Filer/EIN0742286911
ReturnHeader/Filer/PhoneNum09797031819
ReturnHeader/Filer/USAddress/AddressLine1Txt0700 UNIVERSITY DR E STE 108
ReturnHeader/Filer/USAddress/CityNm0COLLEGE STATION
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd077840
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271716779
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Kay Perrone & Associates PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01716 Briarcrest Dr Suite 203
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Bryan
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd077802
ReturnHeader/PreparerPersonGrp/PhoneNum09792686000
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KAY PERRONE
ReturnHeader/ReturnTs02024-05-21T09:58:09-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DAVID
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0HIGDON
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet 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
2023Detailed filing. Detailed filing data is available for this year.$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