Civic Intelligence

Lake Windcrest Property Owners Assn

990 • Fiscal year 2023 • EIN 76-0554290

Jan 01, 2023 to Dec 31, 2023 • Filed on Oct 25, 2024

Organization ProfileWWW.LAKEWINDCRESTPOA.COM
28420 Hardy Toll Rd Ste 210Spring, TX 77373

(281) 706-8956

Siviq Scores

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

Liabilities / Assets

61st percentile

0.11x

Higher debt load relative to assets than 61% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

64th percentile

0.22x

Higher debt load relative to revenue than 64% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2023

Net Margin

36th percentile

1.4%

Higher net margin than 36% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

61st percentile

$0

Higher top officer pay than 61% of similar nonprofits.

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

2023 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2023

Asset Growth

61st percentile

7.4%

Faster asset growth than 61% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

61st percentile

12%

Faster revenue growth than 61% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets61st percentile

Assets

Up

$1,735,535

Up $120,053 (+7.4%) from 2022

Net Assets

Up

$1,547,548

Up $6,175 (+0.4%) from 2022

Liabilities

Up

$187,987

Up $113,878 (+154%) from 2022

Revenue And Expenses
Liabilities / Revenue64th percentileNet Margin36th percentile

Revenue

Up

$859,614

Up $95,215 (+12%) from 2022

Expenses

Up

$847,814

Up $121,708 (+17%) from 2022

Net Income

Down

$11,800

Down $26,493 (-69%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth61st percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2012: $1,214,910Liabilities 2012: $249,532Net Assets 2012: $965,3782012Assets 2013: $1,285,274Liabilities 2013: $220,595Net Assets 2013: $1,064,6792013Assets 2014: $1,251,773Liabilities 2014: $91,652Net Assets 2014: $1,160,1212014Assets 2015: $1,470,497Liabilities 2015: $302,442Net Assets 2015: $1,168,0552015Assets 2016: $1,633,822Liabilities 2016: $283,261Net Assets 2016: $1,350,5612016Assets 2017: $1,654,177Liabilities 2017: $277,171Net Assets 2017: $1,377,0062017Assets 2018: $1,477,607Liabilities 2018: $261,210Net Assets 2018: $1,216,3972018Assets 2019: $1,513,666Liabilities 2019: $273,438Net Assets 2019: $1,240,2282019Assets 2020: $1,654,390Liabilities 2020: $286,942Net Assets 2020: $1,367,4482020Assets 2021: $1,847,411Liabilities 2021: $314,075Net Assets 2021: $1,533,3362021Assets 2022: $1,615,482Liabilities 2022: $74,109Net Assets 2022: $1,541,3732022Assets 2023: $1,735,535Liabilities 2023: $187,987Net Assets 2023: $1,547,5482023Assets 2024: $1,979,581Liabilities 2024: $258,896Net Assets 2024: $1,720,6852024

Highlighted filing

2023

Assets$1,735,535
Liabilities$187,987
Net Assets$1,547,548
Open 2023 Filing

Operations Trend

Revenue Growth61st percentile

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

$1.0M$500K$0-$500KRevenue 2012: $519,700Expenses 2012: $920,872Net Income 2012: -$401,1722012Revenue 2013: $557,004Expenses 2013: $514,025Net Income 2013: $42,9792013Revenue 2014: $589,501Expenses 2014: $497,135Net Income 2014: $92,3662014Revenue 2015: $607,185Expenses 2015: $613,612Net Income 2015: -$6,4272015Revenue 2016: $635,906Expenses 2016: $453,400Net Income 2016: $182,5062016Revenue 2017: $639,166Expenses 2017: $612,721Net Income 2017: $26,4452017Revenue 2018: $710,872Expenses 2018: $883,380Net Income 2018: -$172,5082018Revenue 2019: $738,183Expenses 2019: $714,352Net Income 2019: $23,8312019Revenue 2020: $728,690Expenses 2020: $601,470Net Income 2020: $127,2202020Revenue 2021: $777,525Expenses 2021: $611,637Net Income 2021: $165,8882021Revenue 2022: $764,399Expenses 2022: $726,106Net Income 2022: $38,2932022Revenue 2023: $859,614Expenses 2023: $847,814Net Income 2023: $11,8002023Revenue 2024: $934,262Expenses 2024: $763,207Net Income 2024: $171,0552024

Highlighted filing

2023

Revenue$859,614
Expenses$847,814
Net Income$11,800
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Oct 25, 2024
Return Version
2023v5.1
Gross Receipts
$859,614
Mission and Program Overview

Mission

The Association was established to perform services; maintain various common areas and perform community improvements; & enforce covenants of the declaration of a master planned community for a specific geographic area, in order to ensure the safety and welfare of the residents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,087,518$1,504,622▲ $417,104
Cash and Non-Interest-Bearing Accounts$489,069$230,913▼ $258,156
Accounts Receivable$25,582--
Prepaid Expenses and Deferred Charges$13,313--
Total Assets$1,615,482$1,735,535▲ $120,053
Liabilities
Deferred Revenue$18,829$164,587▲ $145,758
Accounts Payable and Accrued Expenses$35,480--
Other Liabilities$19,800$23,400▲ $3,600
Total Liabilities$74,109$187,987▲ $113,878
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,541,373$1,547,548▲ $6,175
Total Net Assets Fund Balance$1,541,373$1,547,548▲ $6,175
Total Liabilities and Net Assets / Fund Balance$1,615,482$1,735,535▲ $120,053
Compensation and Service Providers
Top Officer Pay61st percentile

Board Members and Trustees

NameTitle
Suzanne CallisonFormer President
Julie KarakulkoPresident
Michael StenftenalelFormer Vice President
John LinscottDirector -at-Large
Rick GhignaFormer Director-at-Large
Pricilla SpicerEx Officio
Stan KrauhsExOfficio
Tiffany JohnsonSecretary
Michele GoldmanTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
IMS Landscape ServicesGrounds maintenanc18110 Juergen Rd, Tomball, TX 77377$197,557
Platinum Landscapes LLCLandscaping22 Lake Forest Drive, Conroe, TX 77384$148,980
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$784,692
Investment Income
$29,033
Other Revenue
$45,889
Change in Net Assets
$11,800
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$847,814
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$74,597--$74,597
Fees for Services Other$58,265--$58,265
Fees for Services Management-$57,711-$57,711
Office Expenses-$44,740-$44,740
Insurance$41,650--$41,650
Other Expenses$39,350--$39,350
Fees for Services Legal$10,893$6,430-$17,323
Fees for Services Accounting-$6,620-$6,620
Information Technology$950--$950
Total Functional Expenses$732,313$115,501$0$847,814
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable security deposits$23,400
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Management duties delegation Part VI line 3

“Association contracts a management entity to provide daily oversight to the community services at the direction of the board of directors.”

Members or stockholder classes and rights Part VI line 6

“All homeowners are members of the Organization.”

Member election for additional members Part VI line 7A

“All members are eligible to vote for the governing body.”

Governing body decisions Part VI line 7B

“The Board can make and approve modifications to the Bylaws. The membership must approve any modifications to the Covenants, Conditions & Restrictions (CCRs.)”

Form 990 governing body review Part VI line 11

“Board officers review the return preparation before signature and filing.”

Conflict of interest policy compliance Part VI line 12C

“Board policy is that no business will be done with any organization if a board member is involved. If any other issue comes up where theres a conflict of interest, the board member involved recuses him/herself from the discussion and any vote.”

Governing documents etc available to public Part VI line 19

“Legal documents,governing policies and financials are provided to each owner at the purchase of a lot and upon request of the managing agent.”

Filing and Contact Details

Filer

Filer Name
Lake Windcrest Property Owners Assn
EIN
76-0554290
Address
28420 Hardy Toll Rd Ste 210, Spring, TX 77373

Signing Officer

Name
Julie Karakulko
Title
President
Phone
7136470007
Signed
2024-10-25
Discuss with paid preparer
No

Organization Details

Formed
1997
Legal Domicile
TX
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
20

Preparer

Firm
Cox CPA Services Inc
Address
974 Campbell Road Suite 106, Houston, TX 77024
Preparer
Teresa Cox CPA
Phone
7136470007
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

“Description | Total | Program | Management | FundraisingUtilities | 36183 | 36183 |Property tax 74 | 74 | | |Lake Maintenance | 11700 | 11700 | |Community Events | 11095 | 11095 | |Water Treatment | 840 | 840 | |Decorations 4105 4105Permits,Licenses 10600 10600-----------------------------------------------------------------------Total | 74597 | 74597 |”

Raw XML Appendix374 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/PYInvestmentIncomeAmt03143
IRS990/PYOtherExpensesAmt0726106
IRS990/PYOtherRevenueAmt037630
IRS990/PYProgramServiceRevenueAmt0723626
IRS990/PYRevenuesLessExpensesAmt038293
IRS990/PYTotalExpensesAmt0726106
IRS990/PYTotalRevenueAmt0764399
IRS990/ReconcilationRevenueExpnssAmt011800
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01087518
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01504622
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt023400
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Refundable security deposits
IRS990ScheduleD/TotalLiabilityAmt023400
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Suzanne Callison
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1Michael Stenftenalel
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2Rick Ghigna
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Former President
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1Former Vice President
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2Former Director-at-Large
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Association contracts a management entity to provide daily oversight to the community services at the direction of the board of directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All homeowners are members of the Organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All members are eligible to vote for the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Board can make and approve modifications to the Bylaws. The membership must approve any modifications to the Covenants, Conditions & Restrictions (CCRs.)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Board officers review the return preparation before signature and filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Board policy is that no business will be done with any organization if a board member is involved. If any other issue comes up where theres a conflict of interest, the board member involved recuses him/herself from the discussion and any vote.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Legal documents,governing policies and financials are provided to each owner at the purchase of a lot and upon request of the managing agent.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Description | Total | Program | Management | FundraisingUtilities | 36183 | 36183 |Property tax 74 | 74 | | |Lake Maintenance | 11700 | 11700 | |Community Events | 11095 | 11095 | |Water Treatment | 840 | 840 | |Decorations 4105 4105Permits,Licenses 10600 10600-----------------------------------------------------------------------Total | 74597 | 74597 |
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Management duties delegation Part VI line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7List of other expenses Part IX line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01615482
IRS990/TotalAssetsEOYAmt01735535
IRS990/TotalAssetsGrp/BOYAmt01615482
IRS990/TotalAssetsGrp/EOYAmt01735535
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0115501
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0732313
IRS990/TotalFunctionalExpensesGrp/TotalAmt0847814
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt074109
IRS990/TotalLiabilitiesEOYAmt0187987
IRS990/TotalLiabilitiesGrp/BOYAmt074109
IRS990/TotalLiabilitiesGrp/EOYAmt0187987
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01541373
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01547548
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0732313
IRS990/TotalProgramServiceRevenueAmt0784692
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0859614
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0859614
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01615482
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01735535
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Julie Karakulko
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum07136470007
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Lake Windcrest Property Owners Assn
ReturnHeader/Filer/BusinessNameControlTxt0LAKE
ReturnHeader/Filer/EIN0760554290
ReturnHeader/Filer/USAddress/AddressLine1Txt028420 Hardy Toll Rd Ste 210
ReturnHeader/Filer/USAddress/CityNm0Spring
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd077373
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271016343
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Cox CPA Services Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0974 Campbell Road Suite 106
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Houston
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd077024
ReturnHeader/PreparerPersonGrp/PhoneNum07136470007
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Teresa Cox CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-11-12T16:18:01-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$1,735,535
Liabilities
$187,987
Net assets
$1,547,548
Revenue
$859,614
Expenses
$847,814
Net income
$11,800
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.98$0.26$1.72$0.93$0.76$0.17
2023Detailed filing. Detailed filing data is available for this year.$1.74$0.19$1.55$0.86$0.85$0.01
2022Detailed filing. Detailed filing data is available for this year.$1.62$0.07$1.54$0.76$0.73$0.04
2021Detailed filing. Detailed filing data is available for this year.$1.85$0.31$1.53$0.78$0.61$0.17
2020Detailed filing. Detailed filing data is available for this year.$1.65$0.29$1.37$0.73$0.60$0.13
2019Detailed filing. Detailed filing data is available for this year.$1.51$0.27$1.24$0.74$0.71$0.02
2018Detailed filing. Detailed filing data is available for this year.$1.48$0.26$1.22$0.71$0.88$0.17
2017Detailed filing. Detailed filing data is available for this year.$1.65$0.28$1.38$0.64$0.61$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.63$0.28$1.35$0.64$0.45$0.18
2015Detailed filing. Detailed filing data is available for this year.$1.47$0.30$1.17$0.61$0.61$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.25$0.09$1.16$0.59$0.50$0.09
2013Detailed filing. Detailed filing data is available for this year.$1.29$0.22$1.06$0.56$0.51$0.04
2012Summary only. Only limited summary data is available for this year.$1.21$0.25$0.97$0.52$0.92$0.40