Civic Intelligence

The Forest Community Association

990 • Fiscal year 2023 • EIN 86-1071364

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

Organization Profile
17319 San Pedro Ave Suite 318San Antonio, TX 78232

(210) 494-0659

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.17x

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

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

Liabilities / Revenue

79th percentile

0.38x

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

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

Net Margin

76th percentile

28%

Higher net margin than 76% 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

78th percentile

17%

Faster asset growth than 78% of similar nonprofits.

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

Revenue Growth

32nd percentile

-1.6%

Faster revenue growth than 32% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Up

$724,453

Up $105,676 (+17%) from 2022

Net Assets

Up

$601,084

Up $90,112 (+18%) from 2022

Liabilities

Up

$123,369

Up $15,564 (+14%) from 2022

Revenue And Expenses
Liabilities / Revenue79th percentileNet Margin76th percentile

Revenue

Down

$320,905

Down $5,378 (-1.6%) from 2022

Expenses

Down

$230,793

Down $267,209 (-54%) from 2022

Net Income

Up

$90,112

Up $261,831 (+152%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth78th percentile

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

$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

2023

Assets$724,453
Liabilities$123,369
Net Assets$601,084
Open 2023 Filing

Operations Trend

Revenue Growth32nd percentile

Revenue, expenses, and net income across loaded years, with this 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

2023

Revenue$320,905
Expenses$230,793
Net Income$90,112
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Oct 31, 2024
Return Version
2023v5.0
Gross Receipts
$320,905
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$510,972$601,084▲ $90,112
Savings and Temporary Cash Investments$305,331$393,403▲ $88,072
Cash and Non-Interest-Bearing Accounts$194,855$181,496▼ $13,359
Accounts Receivable$115,420$138,628▲ $23,208
Prepaid Expenses and Deferred Charges$3,171$10,926▲ $7,755
Total Assets$618,777$724,453▲ $105,676
Liabilities
Deferred Revenue$93,186$104,432▲ $11,246
Accounts Payable and Accrued Expenses$14,619$18,937▲ $4,318
Total Liabilities$107,805$123,369▲ $15,564
Net Assets / Fund Balance
Total Net Assets Fund Balance$510,972$601,084▲ $90,112
Total Liabilities and Net Assets / Fund Balance$618,777$724,453▲ $105,676
Compensation and Service Providers
Top Officer Pay71st percentile

Board Members and Trustees

NameTitle
Kentrell JonesDirector
Rubi AlmendarezDirector
Valencia PatrickDirector
Phillip DavisSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$317,833
Investment Income
$3,072
Other Revenue
$0
Change in Net Assets
$90,112
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$230,793
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$86,312--$86,312
Fees for Services Management-$24,332-$24,332
All Other Expenses$17,187--$17,187
Insurance$16,223--$16,223
Office Expenses$1,082$10,899-$11,981
Conferences and Meetings$5,642--$5,642
Other Expenses$5,477--$5,477
Fees for Services Legal-$1,444-$1,444
Fees for Services Accounting-$600-$600
Total Functional Expenses$193,518$37,275$0$230,793
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

“Changes to the governing documents generally require membership approval”

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
2024-10-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Phillip Davis
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 47,664 0 0 pool management contract 38,648 0 0 total 86,312 0 0”

Raw XML Appendix294 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt014619
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt018937
IRS990/AccountsReceivableGrp/BOYAmt0115420
IRS990/AccountsReceivableGrp/EOYAmt0138628
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROMOTING 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.
IRS990/AllOtherExpensesGrp/ProgramServicesAmt017187
IRS990/AllOtherExpensesGrp/TotalAmt017187
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0SPECTRUM ASSOCIATION MANAGEMENT
IRS990/BooksInCareOfDetail/PhoneNum02104940659
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt017319 SAN PEDRO AVENUE SUITE 318
IRS990/BooksInCareOfDetail/USAddress/CityNm0SAN ANTONIO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TX
IRS990/BooksInCareOfDetail/USAddress/ZIPCd078232
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0194855
IRS990/CashNonInterestBearingGrp/EOYAmt0181496
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt05642
IRS990/ConferencesMeetingsGrp/TotalAmt05642
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt03072
IRS990/CYOtherExpensesAmt0230793
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0317833
IRS990/CYRevenuesLessExpensesAmt090112
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0230793
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0320905
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt093186
IRS990/DeferredRevenueGrp/EOYAmt0104432
IRS990/DelegationOfMgmtDutiesInd0true
IRS990/Desc0PROMOTING 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.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0193518
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt0600
IRS990/FeesForServicesAccountingGrp/TotalAmt0600
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt01444
IRS990/FeesForServicesLegalGrp/TotalAmt01444
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt024332
IRS990/FeesForServicesManagementGrp/TotalAmt024332
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt086312
IRS990/FeesForServicesOtherGrp/TotalAmt086312
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0RUBI ALMENDAREZ
IRS990/Form990PartVIISectionAGrp/PersonNm1PHILLIP DAVIS
IRS990/Form990PartVIISectionAGrp/PersonNm2KENTRELL JONES
IRS990/Form990PartVIISectionAGrp/PersonNm3VALENCIA PATRICK
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02003
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0320905
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt04
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt016223
IRS990/InsuranceGrp/TotalAmt016223
IRS990/InvestmentIncomeGrp/ExclusionAmt03072
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt03072
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt010
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0TX
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROMOTING 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.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0510972
IRS990/NetAssetsOrFundBalancesEOYAmt0601084
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt010899
IRS990/OfficeExpensesGrp/ProgramServicesAmt01082
IRS990/OfficeExpensesGrp/TotalAmt011981
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0UTILITIES
IRS990/OtherExpensesGrp/Desc1IMPROVEMENTS - FENCE
IRS990/OtherExpensesGrp/Desc2LANDSCAPE IMPROVEMENTS
IRS990/OtherExpensesGrp/Desc3POOL MAINTENANCE
IRS990/OtherExpensesGrp/ProgramServicesAmt042557
IRS990/OtherExpensesGrp/ProgramServicesAmt112709
IRS990/OtherExpensesGrp/ProgramServicesAmt26329
IRS990/OtherExpensesGrp/ProgramServicesAmt35477
IRS990/OtherExpensesGrp/TotalAmt042557
IRS990/OtherExpensesGrp/TotalAmt112709
IRS990/OtherExpensesGrp/TotalAmt26329
IRS990/OtherExpensesGrp/TotalAmt35477
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03171
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt010926
IRS990/PrincipalOfficerNm0PHILLIP DAVIS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0531390
IRS990/ProgramServiceRevenueGrp/BusinessCd1531390
IRS990/ProgramServiceRevenueGrp/BusinessCd2531390
IRS990/ProgramServiceRevenueGrp/Desc0HOMEOWNER ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/Desc1CAPITAL IMPROVEMENT FEES
IRS990/ProgramServiceRevenueGrp/Desc2MEMBER FEES AND FINES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0306786
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt15700
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt25347
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0306786
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt15700
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt25347
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0240
IRS990/PYOtherExpensesAmt0498002
IRS990/PYOtherRevenueAmt07265
IRS990/PYProgramServiceRevenueAmt0318778
IRS990/PYRevenuesLessExpensesAmt0-171719
IRS990/PYTotalExpensesAmt0498002
IRS990/PYTotalRevenueAmt0326283
IRS990/ReconcilationRevenueExpnssAmt090112
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0317833
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0510972
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0601084
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0305331
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0393403
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
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/ExplanationTxt3CHANGES TO THE GOVERNING DOCUMENTS GENERALLY REQUIRE MEMBERSHIP APPROVAL
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 47,664 0 0 POOL MANAGEMENT CONTRACT 38,648 0 0 TOTAL 86,312 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
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0618777
IRS990/TotalAssetsEOYAmt0724453
IRS990/TotalAssetsGrp/BOYAmt0618777
IRS990/TotalAssetsGrp/EOYAmt0724453
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt037275
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0193518
IRS990/TotalFunctionalExpensesGrp/TotalAmt0230793
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0107805
IRS990/TotalLiabilitiesEOYAmt0123369
IRS990/TotalLiabilitiesGrp/BOYAmt0107805
IRS990/TotalLiabilitiesGrp/EOYAmt0123369
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0510972
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0601084
IRS990/TotalProgramServiceExpensesAmt0193518
IRS990/TotalProgramServiceRevenueAmt0317833
IRS990/TotalRevenueGrp/ExclusionAmt03072
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0317833
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0320905
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0618777
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0724453
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt017319 SAN PEDRO SUITE 318
IRS990/USAddress/CityNm0SAN ANTONIO
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd078232
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PHILLIP DAVIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum02104940659
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-31
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
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
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/PreparationDt02024-11-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PHIL VAUGHAN
ReturnHeader/ReturnTs02024-11-04T11:39:54-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$724,453
Liabilities
$123,369
Net assets
$601,084
Revenue
$320,905
Expenses
$230,793
Net income
$90,112
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
2023Detailed filing. Detailed filing data is available for this year.$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