Civic Intelligence

Kings Point Community Assn

990 • Fiscal year 2023 • EIN 76-0163562

Apr 01, 2022 to Mar 31, 2023 • Filed on Feb 06, 2024

Organization Profile
1521 Green Oak PlaceKingwood, TX 77339

(832) 678-4500

Siviq Scores

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

Liabilities / Assets

81st percentile

0.30x

Higher debt load relative to assets than 81% of similar nonprofits.

2023 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

84th percentile

0.58x

Higher debt load relative to revenue than 84% of similar nonprofits.

2023 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2023

Net Margin

15th percentile

-17%

Higher net margin than 15% of similar nonprofits.

2023 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

71st percentile

$0

Higher top officer pay than 71% of similar nonprofits.

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

2023 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2023

Asset Growth

14th percentile

-11%

Faster asset growth than 14% of similar nonprofits.

2023 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

48th percentile

6.2%

Faster revenue growth than 48% of similar nonprofits.

2023 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets81st percentile

Assets

Down

$781,227

Down $96,066 (-11%) from 2022

Net Assets

Down

$546,897

Down $106,541 (-16%) from 2022

Liabilities

Up

$234,330

Up $10,475 (+4.7%) from 2022

Revenue And Expenses
Liabilities / Revenue84th percentileNet Margin15th percentile

Revenue

Up

$406,219

Up $23,584 (+6.2%) from 2022

Expenses

Up

$474,043

Up $97,916 (+26%) from 2022

Net Income

Down

-$67,824

Down $74,332 (-1142%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth14th percentile

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

$1.0M$500K$0Assets 2011: $357,049Liabilities 2011: $16,976Net Assets 2011: $340,0732011Assets 2012: $330,484Liabilities 2012: $25,233Net Assets 2012: $305,2512012Assets 2013: $498,316Liabilities 2013: $164,919Net Assets 2013: $333,3972013Assets 2014: $390,924Liabilities 2014: $69,655Net Assets 2014: $321,2692014Assets 2015: $474,864Liabilities 2015: $90,070Net Assets 2015: $384,7942015Assets 2017: $784,954Liabilities 2017: $243,468Net Assets 2017: $541,4862017Assets 2018: $865,011Liabilities 2018: $290,703Net Assets 2018: $574,3082018Assets 2019: $809,414Liabilities 2019: $233,356Net Assets 2019: $576,0582019Assets 2020: $831,176Liabilities 2020: $233,943Net Assets 2020: $597,2332020Assets 2021: $914,005Liabilities 2021: $267,075Net Assets 2021: $646,9302021Assets 2022: $877,293Liabilities 2022: $223,855Net Assets 2022: $653,4382022Assets 2023: $781,227Liabilities 2023: $234,330Net Assets 2023: $546,8972023Assets 2024: $706,130Liabilities 2024: $259,827Net Assets 2024: $446,3032024

Highlighted filing

2023

Assets$781,227
Liabilities$234,330
Net Assets$546,897
Open 2023 Filing

Operations Trend

Revenue Growth48th percentile

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

$600K$400K$200K$0-$200KRevenue 2011: $397,385Expenses 2011: $360,875Net Income 2011: $36,5102011Expenses 2012: $421,4002012Expenses 2013: $365,1242013Revenue 2014: $392,821Expenses 2014: $404,949Net Income 2014: -$12,1282014Revenue 2015: $396,680Expenses 2015: $333,155Net Income 2015: $63,5252015Revenue 2017: $409,829Expenses 2017: $325,986Net Income 2017: $83,8432017Revenue 2018: $410,206Expenses 2018: $377,384Net Income 2018: $32,8222018Revenue 2019: $414,464Expenses 2019: $412,714Net Income 2019: $1,7502019Revenue 2020: $404,442Expenses 2020: $383,267Net Income 2020: $21,1752020Revenue 2021: $388,367Expenses 2021: $341,980Net Income 2021: $46,3872021Revenue 2022: $382,635Expenses 2022: $376,127Net Income 2022: $6,5082022Revenue 2023: $406,219Expenses 2023: $474,043Net Income 2023: -$67,8242023Revenue 2024: $413,592Expenses 2024: $514,186Net Income 2024: -$100,5942024

Highlighted filing

2023

Revenue$406,219
Expenses$474,043
Net Income-$67,824
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2022 to Mar 31, 2023
Signed
Feb 6, 2024
Return Version
2022v5.0
Gross Receipts
$406,219
Mission and Program Overview

Mission

Supply municipal-type services

Supply municipal type services- lake maintenance, swimming pool maintenance and operations, mosquito fogging, trash removal, etc

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$816,838$750,224▼ $66,614
Rtn Earn Endowment Incm Other Fnds$614,721$546,897▼ $67,824
Accounts Receivable$15,434$22,793▲ $7,359
Prepaid Expenses and Deferred Charges$6,304$8,210▲ $1,906
Total Assets$838,576$781,227▼ $57,349
Liabilities
Deferred Revenue$216,665$218,892▲ $2,227
Accounts Payable and Accrued Expenses$7,190$15,438▲ $8,248
Total Liabilities$223,855$234,330▲ $10,475
Net Assets / Fund Balance
Total Net Assets Fund Balance$614,721$546,897▼ $67,824
Total Liabilities and Net Assets / Fund Balance$838,576$781,227▼ $57,349
Compensation and Service Providers
Top Officer Pay71st percentile

Board Members and Trustees

NameTitle
Al LeblancPresident
Syd FurrowVice-president
Ray RhodesDirector
K RaphaeliSecretary
Neil LanderTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$398,483
Program Service Revenue
$0
Investment Income
$7,736
Other Revenue
$0
All Other Contributions
$29,963
Change in Net Assets
$-67,824

Audited Revenue Reconciliation

Revenue per Audited Statements
$406,219
Total Revenue per Audited Statements
$406,219
Total Revenue per Form 990
$406,219
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$474,043
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
Other Expenses$33,717--$33,717
Fees for Services Management-$23,890-$23,890
Fees for Services Legal-$15,968-$15,968
Insurance$7,060--$7,060
All Other Expenses$3,169--$3,169
Fees for Services Accounting-$2,907-$2,907
Total Functional Expenses$431,278$42,765$0$474,043

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$474,043
Total Expenses per Audited Statements$474,043
Total Expenses per Form 990$474,043
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
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

990, Part VI, Item 3

“Sterling assoc. Services, inc. Provides day-to-day managerial and financial assistance as well as architectural review and control within the community.”

990, Part VI, Item 6

“Residents of certain sections of the kings point community in kingwood, texas are subject to the authority of the kings point community association.”

990, Part VI, Item 7A

“Board members of the kings point community association are elected to 3 year terms by the residents who live within the community.”

990, Part VI, Item 8B

“There are no committees that hold meetings, therefore, this questions is more appropriately answered not applicable.”

990, Part VI, Item 11B

“The treasurer reviews form 990 prior to its being filed.”

990, Part VI, Item 19

“Governing documents are available on the assn's website. No written conflict of interest policy. Financials and audit reports are available at assn meetings and upon request.”

Filing and Contact Details

Filer

Filer Name
Kings Point Community Assn
EIN
76-0163562
Address
1521 GREEN OAK PLACE, KINGWOOD, TX 77339

Signing Officer

Name
Neil Lander
Title
Treasurer
Phone
8326487500
Signed
2024-02-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Neil Lander
Formed
1985
Legal Domicile
TX
Voting Board Members
5
Independent Board Members
0
Employees
0

Preparer

Firm
Roland Fry & Warren Cpas
Address
2307 MIDDLE CREEK DR, KINGWOOD, TX 77339
Preparer
Jack D Roland CPA
Phone
8324341612
Raw XML Appendix295 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0STERLING ASSOC. SERVICES, INC. PROVIDES DAY-TO-DAY MANAGERIAL AND FINANCIAL ASSISTANCE AS WELL AS ARCHITECTURAL REVIEW AND CONTROL WITHIN THE COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1RESIDENTS OF CERTAIN SECTIONS OF THE KINGS POINT COMMUNITY IN KINGWOOD, TEXAS ARE SUBJECT TO THE AUTHORITY OF THE KINGS POINT COMMUNITY ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS OF THE KINGS POINT COMMUNITY ASSOCIATION ARE ELECTED TO 3 YEAR TERMS BY THE RESIDENTS WHO LIVE WITHIN THE COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THERE ARE NO COMMITTEES THAT HOLD MEETINGS, THEREFORE, THIS QUESTIONS IS MORE APPROPRIATELY ANSWERED NOT APPLICABLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE TREASURER REVIEWS FORM 990 PRIOR TO ITS BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS ARE AVAILABLE ON THE ASSN'S WEBSITE. NO WRITTEN CONFLICT OF INTEREST POLICY. FINANCIALS AND AUDIT REPORTS ARE AVAILABLE AT ASSN MEETINGS AND UPON REQUEST.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1990, PART VI, ITEM 6
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ReturnHeader/Filer/USAddress/AddressLine1Txt01521 GREEN OAK PLACE
ReturnHeader/Filer/USAddress/CityNm0KINGWOOD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd077339
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0200566582
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ROLAND FRY & WARREN CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02307 MIDDLE CREEK DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KINGWOOD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd077339
ReturnHeader/PreparerPersonGrp/PhoneNum08324341612
ReturnHeader/PreparerPersonGrp/PreparationDt02024-02-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JACK D ROLAND CPA
ReturnHeader/ReturnTs02024-02-08T18:45:49-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0NEIL
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0LANDER
ReturnHeader/TaxPeriodBeginDt02022-04-01
ReturnHeader/TaxPeriodEndDt02023-03-31
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$781,227
Liabilities
$234,330
Net assets
$546,897
Revenue
$406,219
Expenses
$474,043
Net income
-$67,824
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.06$2.60$4.46$4.14$5.14$1.01
2023Detailed filing. Detailed filing data is available for this year.$7.81$2.34$5.47$4.06$4.74$0.68
2022Detailed filing. Detailed filing data is available for this year.$8.77$2.24$6.53$3.83$3.76$0.07
2021Detailed filing. Detailed filing data is available for this year.$9.14$2.67$6.47$3.88$3.42$0.46
2020Detailed filing. Detailed filing data is available for this year.$8.31$2.34$5.97$4.04$3.83$0.21
2019Detailed filing. Detailed filing data is available for this year.$8.09$2.33$5.76$4.14$4.13$0.02
2018Detailed filing. Detailed filing data is available for this year.$8.65$2.91$5.74$4.10$3.77$0.33
2017Detailed filing. Detailed filing data is available for this year.$7.85$2.43$5.41$4.10$3.26$0.84
2015Detailed filing. Detailed filing data is available for this year.$4.75$0.90$3.85$3.97$3.33$0.64
2014Detailed filing. Detailed filing data is available for this year.$3.91$0.70$3.21$3.93$4.05$0.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.98$1.65$3.33$3.65
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.30$0.25$3.05$4.21
2011Summary only. Only limited summary data is available for this year.$3.57$0.17$3.40$3.97$3.61$0.37