Civic Intelligence

The Forest Community Association

EIN 86-1071364 • 501(c)4 • San Antonio, TX

Profile

Promoting the common good and general welfare of the public and community through maintaining and managing the public areas of the pool, playground and common areas of the forest community association.

17319 San Pedro Ave Suite 318San Antonio, TX 78232
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

73rd percentile

0.17x

Higher debt load relative to assets than 73% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

79th percentile

0.39x

Higher debt load relative to revenue than 79% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2024

Net Margin

68th percentile

19%

Higher net margin than 68% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

69th percentile

10%

Faster asset growth than 69% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

50th percentile

5.9%

Faster revenue growth than 50% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$797,897

Up $73,444 (+10%) from 2023

Liabilities

Up

$132,227

Up $8,858 (+7.2%) from 2023

Net Assets

Up

$665,670

Up $64,586 (+11%) from 2023

Revenue

Up

$339,802

Up $18,897 (+5.9%) from 2023

Expenses

Up

$275,216

Up $44,423 (+19%) from 2023

Net Income

Down

$64,586

Down $25,526 (-28%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2012: $229,758Liabilities 2012: $141,419Net Assets 2012: $88,3392012Assets 2013: $265,491Liabilities 2013: $59,173Net Assets 2013: $206,3182013Assets 2014: $406,393Liabilities 2014: $57,896Net Assets 2014: $348,4972014Assets 2015: $580,547Liabilities 2015: $62,563Net Assets 2015: $517,9842015Assets 2016: $717,540Liabilities 2016: $47,334Net Assets 2016: $670,2062016Assets 2017: $904,774Liabilities 2017: $65,967Net Assets 2017: $838,8072017Assets 2018: $1,054,541Liabilities 2018: $60,540Net Assets 2018: $994,0012018Assets 2019: $902,846Liabilities 2019: $57,966Net Assets 2019: $844,8802019Assets 2020: $986,958Liabilities 2020: $108,281Net Assets 2020: $878,6772020Assets 2021: $778,837Liabilities 2021: $96,146Net Assets 2021: $682,6912021Assets 2022: $618,777Liabilities 2022: $107,805Net Assets 2022: $510,9722022Assets 2023: $724,453Liabilities 2023: $123,369Net Assets 2023: $601,0842023Assets 2024: $797,897Liabilities 2024: $132,227Net Assets 2024: $665,6702024

Highlighted filing

2024

Assets$797,897
Liabilities$132,227
Net Assets$665,670

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2012: $211,455Expenses 2012: $184,267Net Income 2012: $27,1882012Revenue 2013: $266,851Expenses 2013: $148,872Net Income 2013: $117,9792013Revenue 2014: $285,067Expenses 2014: $142,888Net Income 2014: $142,1792014Revenue 2015: $305,846Expenses 2015: $136,359Net Income 2015: $169,4872015Revenue 2016: $340,389Expenses 2016: $188,167Net Income 2016: $152,2222016Revenue 2017: $358,300Expenses 2017: $153,464Net Income 2017: $204,8362017Revenue 2018: $338,352Expenses 2018: $183,158Net Income 2018: $155,1942018Revenue 2019: $337,253Expenses 2019: $486,374Net Income 2019: -$149,1212019Revenue 2020: $320,110Expenses 2020: $286,313Net Income 2020: $33,7972020Revenue 2021: $323,715Expenses 2021: $519,701Net Income 2021: -$195,9862021Revenue 2022: $326,283Expenses 2022: $498,002Net Income 2022: -$171,7192022Revenue 2023: $320,905Expenses 2023: $230,793Net Income 2023: $90,1122023Revenue 2024: $339,802Expenses 2024: $275,216Net Income 2024: $64,5862024

Highlighted filing

2024

Revenue$339,802
Expenses$275,216
Net Income$64,586

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.80$0.13$0.67$0.34$0.28$0.06
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.72$0.12$0.60$0.32$0.23$0.09
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.11$0.51$0.33$0.50$0.17
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.78$0.10$0.68$0.32$0.52$0.20
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.99$0.11$0.88$0.32$0.29$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.90$0.06$0.84$0.34$0.49$0.15
2018Summary only. Only limited summary data is available for this year.$1.05$0.06$0.99$0.34$0.18$0.16
2017Summary only. Only limited summary data is available for this year.$0.90$0.07$0.84$0.36$0.15$0.20
2016Summary only. Only limited summary data is available for this year.$0.72$0.05$0.67$0.34$0.19$0.15
2015Summary only. Only limited summary data is available for this year.$0.58$0.06$0.52$0.31$0.14$0.17
2014Summary only. Only limited summary data is available for this year.$0.41$0.06$0.35$0.29$0.14$0.14
2013Summary only. Only limited summary data is available for this year.$0.27$0.06$0.21$0.27$0.15$0.12
2012Summary only. Only limited summary data is available for this year.$0.23$0.14$0.09$0.21$0.18$0.03
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$326,283
Mission and Program Overview

Mission

Promoting the common good and general welfare of the public and community through maintaining and managing the public areas of the pool, playground and common areas of the forest community association.

Promoting the common good and general welfare of the public and community through maintaining and managing the public areas, playground and pool of the forest community association.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$682,691$510,972▼ $171,719
Savings and Temporary Cash Investments$511,254$305,331▼ $205,923
Cash and Non-Interest-Bearing Accounts$141,402$194,855▲ $53,453
Accounts Receivable$116,962$115,420▼ $1,542
Prepaid Expenses and Deferred Charges$9,219$3,171▼ $6,048
Total Assets$778,837$618,777▼ $160,060
Liabilities
Deferred Revenue$81,002$93,186▲ $12,184
Accounts Payable and Accrued Expenses$15,144$14,619▼ $525
Total Liabilities$96,146$107,805▲ $11,659
Net Assets / Fund Balance
Total Net Assets Fund Balance$682,691$510,972▼ $171,719
Total Liabilities and Net Assets / Fund Balance$778,837$618,777▼ $160,060
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tracey BoganPresident
Kentrell JonesDirector
Phillip DavisSecretary
Detra JohnsonTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Aim Tech SolutionsMaintenance719 SAWDUST RD SUITE 200, Spring, TX 77380$242,265
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$318,778
Investment Income
$240
Other Revenue
$7,265
Change in Net Assets
$-171,719
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$498,002
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
Fees for Services Other$67,609--$67,609
All Other Expenses$46,945--$46,945
Fees for Services Management-$23,396-$23,396
Office Expenses$191$14,893-$15,084
Other Expenses$12,554--$12,554
Conferences and Meetings$11,600--$11,600
Insurance$11,300--$11,300
Fees for Services Legal-$6,889-$6,889
Total Functional Expenses$452,824$45,178$0$498,002
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
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
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

The day to day operations are delegated to spectrum association management

Form 990, Page 6, Part VI, Line 6

Association is comprised of homeowner members.

Form 990, Page 6, Part VI, Line 7A

The association is governed by a volunteer uncompensated board of directors. The board of directors are voted into office by the homeowner members.

Form 990, Page 6, Part VI, Line 7B

The elected board of directors oversees the management company and carries out the mission of the association.

Form 990, Page 6, Part VI, Line 11B

A copy of form 990 is provided to the board members for their review at the time of the board of director's meeting.

Form 990, Page 6, Part VI, Line 19

Governings documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
The Forest Community Association
EIN
86-1071364
Phone
2104940659
Address
17319 SAN PEDRO AVE SUITE 318, SAN ANTONIO, TX 78232

Signing Officer

Name
Phillip Davis
Title
Secretary
Phone
2104940659
Signed
2023-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tracey Bogan
Formed
2003
Legal Domicile
TX
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
4

Preparer

Firm
Armstrong Vaughan & Associates Pc
Address
941 WEST BYRD BLVD STE 101, UNIVERSAL CITY, TX 78148
Preparer
Phil Vaughan
Phone
2106586229
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Landscape maint contract 41,185 0 0 pool management contract 26,424 0 0 total 67,609 0 0

Raw XML Appendix308 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
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IRS990/AllOtherExpensesGrp/TotalAmt046945
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IRS990/BooksInCareOfDetail/PhoneNum02104940659
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt017319 SAN PEDRO AVENUE SUITE 318
IRS990/BooksInCareOfDetail/USAddress/CityNm0SAN ANTONIO
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IRS990/CntrctRcvdGreaterThan100KCnt01
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IRS990/ConferencesMeetingsGrp/ProgramServicesAmt011600
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IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/CompensationAmt0242265
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IRS990/DescribedInSection501c3Ind0false
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IRS990/EmployeeCnt00
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IRS990/ExpenseAmt0452824
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IRS990/FeesForServicesOtherGrp/ProgramServicesAmt067609
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IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
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IRS990/Form990PartVIISectionAGrp/OfficerInd2X
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0TRACEY BOGAN
IRS990/Form990PartVIISectionAGrp/PersonNm1PHILLIP DAVIS
IRS990/Form990PartVIISectionAGrp/PersonNm2DETRA JOHNSON
IRS990/Form990PartVIISectionAGrp/PersonNm3KENTRELL JONES
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02003
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0326283
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt04
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
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IRS990/InsuranceGrp/ProgramServicesAmt011300
IRS990/InsuranceGrp/TotalAmt011300
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0240
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt013
IRS990/IRPDocumentW2GCnt00
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IRS990/LoanOutstandingInd0false
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IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
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IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0682691
IRS990/NetAssetsOrFundBalancesEOYAmt0510972
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt014893
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IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
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IRS990/OtherExpensesGrp/Desc1UTILITIES
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IRS990/PartialLiquidationInd0false
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt09219
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IRS990/ScheduleBRequiredInd0false
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IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE DAY TO DAY OPERATIONS ARE DELEGATED TO SPECTRUM ASSOCIATION MANAGEMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ASSOCIATION IS COMPRISED OF HOMEOWNER MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ASSOCIATION IS GOVERNED BY A VOLUNTEER UNCOMPENSATED BOARD OF DIRECTORS. THE BOARD OF DIRECTORS ARE VOTED INTO OFFICE BY THE HOMEOWNER MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ELECTED BOARD OF DIRECTORS OVERSEES THE MANAGEMENT COMPANY AND CARRIES OUT THE MISSION OF THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A COPY OF FORM 990 IS PROVIDED TO THE BOARD MEMBERS FOR THEIR REVIEW AT THE TIME OF THE BOARD OF DIRECTOR'S MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNINGS DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6LANDSCAPE MAINT CONTRACT 41,185 0 0 POOL MANAGEMENT CONTRACT 26,424 0 0 TOTAL 67,609 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0false
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IRS990/TotalProgramServiceRevenueAmt0318778
IRS990/TotalRevenueGrp/ExclusionAmt0240
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt016690 PARK ROW
IRS990/USAddress/CityNm0HOUSTON
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IRS990/USAddress/ZIPCd077084
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PHILLIP DAVIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum02104940659
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE FOREST COMMUNITY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0FORE
ReturnHeader/Filer/EIN0861071364
ReturnHeader/Filer/PhoneNum02104940659
ReturnHeader/Filer/USAddress/AddressLine1Txt017319 SAN PEDRO AVE SUITE 318
ReturnHeader/Filer/USAddress/CityNm0SAN ANTONIO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd078232
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0742332623
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ARMSTRONG VAUGHAN & ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0941 WEST BYRD BLVD STE 101
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0UNIVERSAL CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd078148
ReturnHeader/PreparerPersonGrp/PhoneNum02106586229
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PHIL VAUGHAN
ReturnHeader/ReturnTs02023-11-15T12:42:30-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0PHILLIP
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0DAVIS
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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