Civic Intelligence

Kelliwood Fund Inc Co Crest Management Inc

990 • Fiscal year 2014 • EIN 76-0291982

Jan 01, 2014 to Dec 31, 2014 • Filed on Jun 13, 2015

17171 Park Row 310Houston, TX 77084

(281) 579-0761

Siviq Scores

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

Liabilities / Assets

69th percentile

0.25x

Higher debt load relative to assets than 69% of similar nonprofits.

2014 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

65th percentile

0.38x

Higher debt load relative to revenue than 65% of similar nonprofits.

2014 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2014

Net Margin

74th percentile

21%

Higher net margin than 74% of similar nonprofits.

2014 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

57th percentile

$0

Higher top officer pay than 57% of similar nonprofits.

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

2014 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2014

Asset Growth

70th percentile

7.8%

Faster asset growth than 70% of similar nonprofits.

2014 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

53rd percentile

3.3%

Faster revenue growth than 53% of similar nonprofits.

2014 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$1,313,909

Up $95,187 (+7.8%) from 2013

Net Assets

Up

$980,619

Up $184,227 (+23%) from 2013

Liabilities

Down

$333,290

Down $89,040 (-21%) from 2013

Revenue

Up

$878,781

Up $27,799 (+3.3%) from 2013

Expenses

Down

$694,554

Down $36,035 (-4.9%) from 2013

Net Income

Up

$184,227

Up $63,834 (+53%) from 2013

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,097,266Liabilities 2011: $492,765Net Assets 2011: $604,5012011Assets 2012: $1,113,449Liabilities 2012: $437,450Net Assets 2012: $675,9992012Assets 2013: $1,218,722Liabilities 2013: $422,330Net Assets 2013: $796,3922013Assets 2014: $1,313,909Liabilities 2014: $333,290Net Assets 2014: $980,6192014Assets 2015: $1,481,257Liabilities 2015: $372,624Net Assets 2015: $1,108,6332015Assets 2016: $1,541,174Liabilities 2016: $325,582Net Assets 2016: $1,215,5922016Assets 2017: $1,699,078Liabilities 2017: $383,400Net Assets 2017: $1,315,6782017Assets 2018: $1,631,689Liabilities 2018: $335,855Net Assets 2018: $1,295,8342018Assets 2020: $1,157,713Liabilities 2020: $338,920Net Assets 2020: $818,7932020Assets 2021: $1,229,384Liabilities 2021: $519,733Net Assets 2021: $709,6512021Assets 2022: $885,964Liabilities 2022: $370,764Net Assets 2022: $515,2002022Assets 2023: $950,051Liabilities 2023: $464,539Net Assets 2023: $485,5122023Assets 2024: $840,072Liabilities 2024: $401,643Net Assets 2024: $438,4292024

Highlighted filing

2014

Assets$1,313,909
Liabilities$333,290
Net Assets$980,619

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $829,818Expenses 2011: $861,197Net Income 2011: -$31,3792011Revenue 2012: $835,889Expenses 2012: $764,391Net Income 2012: $71,4982012Revenue 2013: $850,982Expenses 2013: $730,589Net Income 2013: $120,3932013Revenue 2014: $878,781Expenses 2014: $694,554Net Income 2014: $184,2272014Revenue 2015: $857,557Expenses 2015: $729,543Net Income 2015: $128,0142015Revenue 2016: $850,627Expenses 2016: $743,668Net Income 2016: $106,9592016Revenue 2017: $847,374Expenses 2017: $747,288Net Income 2017: $100,0862017Revenue 2018: $834,528Expenses 2018: $854,372Net Income 2018: -$19,8442018Revenue 2020: $860,180Expenses 2020: $1,307,846Net Income 2020: -$447,6662020Revenue 2021: $863,747Expenses 2021: $977,900Net Income 2021: -$114,1532021Revenue 2022: $883,520Expenses 2022: $1,077,971Net Income 2022: -$194,4512022Revenue 2023: $947,246Expenses 2023: $976,934Net Income 2023: -$29,6882023Revenue 2024: $968,425Expenses 2024: $1,015,508Net Income 2024: -$47,0832024

Highlighted filing

2014

Revenue$878,781
Expenses$694,554
Net Income$184,227
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jun 13, 2015
Return Version
2014v5.0
Gross Receipts
$878,781
Mission and Program Overview

Mission

Community association for social welfare of members and enhancing and protecting the value, desirability and attractiveness of the property and recreation facilities within the geographic areas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,179,214$1,282,312▲ $103,098
Prepaid Expenses and Deferred Charges$16,483$16,356▼ $127
Accounts Receivable$23,025$15,241▼ $7,784
Cash and Non-Interest-Bearing Accounts-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,218,722$1,313,909▲ $95,187
Other Assets Total-$0-
Liabilities
Deferred Revenue$331,945$261,679▼ $70,266
Mortgage Notes Payable Secured by Investment Property$45,688$42,674▼ $3,014
Accounts Payable and Accrued Expenses$44,697$28,937▼ $15,760
Total Liabilities$422,330$333,290▼ $89,040
Net Assets / Fund Balance
Unrestricted Net Assets$760,559$939,363▲ $178,804
Temporarily Rstr Net Assets$35,833$41,256▲ $5,423
Total Net Assets Fund Balance$796,392$980,619▲ $184,227
Total Liabilities and Net Assets / Fund Balance$1,218,722$1,313,909▲ $95,187
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dennis MoonPresident
Matt BognarVice President
Jared BullochDirector
John SteffesDirector
Phillip IrvinDirector
Ronnie HillDirector
Terry YanoviakDirector
Laurie BrazoSecretary
Clark MontgomeryTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$875,466
Investment Income
$3,315
Other Revenue
$0
Change in Net Assets
$184,227
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$694,554
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
All Other Expenses$154,798$57,092-$211,890
Other Expenses$65,914$10,422-$76,336
Interest$2,682--$2,682
Total Functional Expenses$545,094$149,460$0$694,554
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
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
Yes
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

Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company

Day to day operations of homeowners associations, contract management,, collection and compliance services and billing functions

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

Homeowners within each participating association are members

Form 990, Part VI, Line 11B: Form 990 Review Process

copy of return provided to treasurer and board for review and signature

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

governing documents are available on request from the managing agent

Filing and Contact Details

Filer

Filer Name
Kelliwood Fund Inc
EIN
76-0291982
Phone
2815790761
Address
17171 PARK ROW 310, HOUSTON, TX 77084

Signing Officer

Name
Dennis Moon
Title
President
Signed
2015-06-13
Discuss with paid preparer
Yes

Organization Details

Formed
1989
Legal Domicile
TX
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
20

Preparer

Firm
Joseph H Stoller CPA
Address
9660 Hillcroft 520, Houston, TX 77096
Preparer
Joseph H Stoller CPA
Phone
7137289700
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E: Other Expenses

KELLIWOOD ENCLAVE: Column (A) - Total = $55555; Column (B) - Program Services = $45045; Column (C) - Management & General = $10510; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

KELLIWOOD LINKS: Column (A) - Total = $25333; Column (B) - Program Services = $16338; Column (C) - Management & General = $8995; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

KELLIWOOD POINTE: Column (A) - Total = $20818; Column (B) - Program Services = $11698; Column (C) - Management & General = $9120; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

KELLIWOOD TERRACE: Column (A) - Total = $73060; Column (B) - Program Services = $50733; Column (C) - Management & General = $22327; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

KELLIWOOD TRAILS: Column (A) - Total = $37124; Column (B) - Program Services = $30984; Column (C) - Management & General = $6140; Column (D) - Fundraising = $0

Raw XML Appendix384 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/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt016483
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt016356
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0531390
IRS990/ProgramServiceRevenueGrp/Desc0Membership Assessments
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0875466
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0875466
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01916
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0730589
IRS990/PYProgramServiceRevenueAmt0849066
IRS990/PYRevenuesLessExpensesAmt0120393
IRS990/PYTotalExpensesAmt0730589
IRS990/PYTotalRevenueAmt0850982
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0184227
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01179214
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01282312
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Day to day operations of homeowners associations, contract management,, collection and compliance services and billing functions
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1HOMEOWNERS WITHIN EACH PARTICIPATING ASSOCIATION ARE MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2copy of return provided to treasurer and board for review and signature
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3governing documents are available on request from the managing agent
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4KELLIWOOD ENCLAVE: Column (A) - Total = $55555; Column (B) - Program Services = $45045; Column (C) - Management & General = $10510; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5KELLIWOOD LINKS: Column (A) - Total = $25333; Column (B) - Program Services = $16338; Column (C) - Management & General = $8995; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6KELLIWOOD POINTE: Column (A) - Total = $20818; Column (B) - Program Services = $11698; Column (C) - Management & General = $9120; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7KELLIWOOD TERRACE: Column (A) - Total = $73060; Column (B) - Program Services = $50733; Column (C) - Management & General = $22327; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8KELLIWOOD TRAILS: Column (A) - Total = $37124; Column (B) - Program Services = $30984; Column (C) - Management & General = $6140; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e: Other Expenses
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0TX
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt035833
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt041256
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01218722
IRS990/TotalAssetsEOYAmt01313909
IRS990/TotalAssetsGrp/BOYAmt01218722
IRS990/TotalAssetsGrp/EOYAmt01313909
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0149460
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0545094
IRS990/TotalFunctionalExpensesGrp/TotalAmt0694554
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0422330
IRS990/TotalLiabilitiesEOYAmt0333290
IRS990/TotalLiabilitiesGrp/BOYAmt0422330
IRS990/TotalLiabilitiesGrp/EOYAmt0333290
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0796392
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0980619
IRS990/TotalProgramServiceExpensesAmt0545094
IRS990/TotalProgramServiceRevenueAmt0875466
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0878781
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0878781
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01218722
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01313909
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0760559
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0939363
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DENNIS MOON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-06-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KELLIWOOD FUND INC
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CO CREST MANAGEMENT INC
ReturnHeader/Filer/BusinessNameControlTxt0KELL
ReturnHeader/Filer/EIN0760291982
ReturnHeader/Filer/PhoneNum02815790761
ReturnHeader/Filer/USAddress/AddressLine1Txt017171 PARK ROW 310
ReturnHeader/Filer/USAddress/CityNm0HOUSTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd077084
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Joseph H Stoller CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09660 Hillcroft 520
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Houston
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd077096
ReturnHeader/PreparerPersonGrp/PhoneNum07137289700
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOSEPH H STOLLER CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02015-06-13T09:12:03-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

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