Liabilities / Assets
87th percentile
Higher debt load relative to assets than 87% of similar nonprofits.
Circle Oaks Homes Association
990EZ • Fiscal year 2015 • EIN 94-1657456
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.35x
Liabilities / Revenue
86th percentile
Higher debt load relative to revenue than 86% of similar nonprofits.
Net Margin
49th percentile
Higher net margin than 49% of similar nonprofits.
Top Officer Pay
85th percentile
Higher top officer pay than 85% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
37th percentile
Faster asset growth than 37% of similar nonprofits.
Revenue Growth
80th percentile
Faster revenue growth than 80% of similar nonprofits.
Balance Sheet
Assets
Down$94,229
Down $3,238 (-3.3%) from 2014
Net Assets
$61,385
No earlier filing loaded for comparison.
Liabilities
Down$32,844
Down $6,580 (-17%) from 2014
Revenue And Expenses
Revenue
Up$116,797
Up $18,918 (+19%) from 2014
Expenses
Down$113,455
Down $6,681 (-5.6%) from 2014
Net Income
Up$3,342
Up $25,599 (+115%) from 2014
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2015 to Dec 31, 2015
- Signed
- Apr 8, 2016
- Return Version
- 2015v2.0
- Gross Receipts
- $116,797
Mission and Program Overview
Mission
The Organization's purpose is to maintain, repair and replace the common area of a 339 unit residential development.
Common area maintenance/improvements/protection
Program Services
| Description | Grants | Expenses |
|---|---|---|
| VEGETATION MANAGEMENT OF 339 LOTS IN RURAL NORTH EAST NAPA COUNTY, CAAND OTHER ALLOCATED COSTS RELATING TO OPERATION OF ASSOCIATION. | $96,077 | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| KATIE MAXIM | President | - | $0 | - | - |
| SCOTT ST AUBIN | Director | - | $0 | - | - |
| BRIAN WITBRACHT | Treasurer | - | $0 | - | - |
| NANCY LEWIS-HELIOTES | Secretary | - | $0 | - | - |
| JEFFREY ROBERTS | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Circle Oaks Homes Association
- EIN
- 94-1657456
- Phone
- 7072659624
- Address
- P O BOX 4151, NAPA, CA 94558
Signing Officer
- Name
- Brian Witbracht
- Title
- Treasurer
- Signed
- 2016-04-08
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Mark Mumm CPA
- Address
- 1363 Lincoln Ave Suite 1, San Rafael, CA 94901
- Preparer
- Mark Mumm
- Phone
- 4154533341
Supplemental Narrative
Additional Explanations
Other Revenue.1
“MISCELLANEOUS $4785”
Other Revenue.2
“Late payment charges $2628”
Other Expenses.1002
“Office Expenses $1623”
Other Expenses.1009
“Depreciation $625”
Other Expenses.1
“FIRE SAFETY $44882”
Other Expenses.2
“Collection expense $24251”
Other Expenses.3
“INSURANCE $6657”
Other Expenses.4
“OTHER ADMIN COSTS $3787”
Other Expenses.6
“MAINTENANCE $1219”
Other Expenses.7
“TELEPHONE $1015”
Other Assets.1003
“Machinery and Equipment - Beginning $1875 Machinery and Equipment - Ending $1250”
Other Assets.1005
“Accounts Receivable - Beginning $28121 Accounts Receivable - Ending $15010”
Other Assets.1011
“Prepaid Expenses and Deferred Charges - Beginning $6151 Prepaid Expenses and Deferred Charges - Ending $4234”
Total Liabilities.1003
“Deferred Revenue - Beginning $39424 Deferred Revenue - Ending $32844”
Changes to Organizing or Governing Documents
“See attached restated bylaws”
Raw XML Appendix145 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | STEPHEN GORT |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7072659624 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 54 ZINNIA LANE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | NAPA |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 94558 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 61320 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 73735 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | true |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 3342 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 3337 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form720FiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 97467 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 94229 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 116797 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/InvestmentIncomeAmt | 0 | 5705 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 103679 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 58043 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 61385 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 58043 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 61385 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | KATIE MAXIM |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | SCOTT ST AUBIN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | BRIAN WITBRACHT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | NANCY LEWIS-HELIOTES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | JEFFREY ROBERTS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Director |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationFiled990TInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 36147 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 20494 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 84059 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 7413 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | COMMON AREA MAINTENANCE/IMPROVEMENTS/PROTECTION |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 1371 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | VEGETATION MANAGEMENT OF 339 LOTS IN RURAL NORTH EAST NAPA COUNTY, CAAND OTHER ALLOCATED COSTS RELATING TO OPERATION OF ASSOCIATION. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 96077 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 24688 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 39424 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 32844 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 113455 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 96077 |
| IRS990EZ/TotalRevenueAmt | 0 | 116797 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | circleoaks.org |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | MISCELLANEOUS $4785 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | LATE PAYMENT CHARGES $2628 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Office Expenses $1623 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Depreciation $625 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | FIRE SAFETY $44882 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | COLLECTION EXPENSE $24251 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | INSURANCE $6657 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | OTHER ADMIN COSTS $3787 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | MAINTENANCE $1219 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | TELEPHONE $1015 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Machinery and Equipment - Beginning $1875 Machinery and Equipment - Ending $1250 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | Accounts Receivable - Beginning $28121 Accounts Receivable - Ending $15010 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | Prepaid Expenses and Deferred Charges - Beginning $6151 Prepaid Expenses and Deferred Charges - Ending $4234 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | Deferred Revenue - Beginning $39424 Deferred Revenue - Ending $32844 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | SEE ATTACHED RESTATED BYLAWS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Revenue.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Revenue.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.1009 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Expenses.6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Other Expenses.7 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Other Assets.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Other Assets.1005 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Other Assets.1011 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Total Liabilities.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Changes to Organizing or Governing Documents |
| ReturnHeader/BuildTS | 0 | 2016-09-27 15:27:22Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | BRIAN WITBRACHT |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2016-04-08 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | CIRCLE OAKS HOMES ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CIRC |
| ReturnHeader/Filer/EIN | 0 | 941657456 |
| ReturnHeader/Filer/PhoneNum | 0 | 7072659624 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | P O BOX 4151 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | NAPA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 94558 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Mark Mumm CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1363 Lincoln Ave Suite 1 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | San Rafael |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 94901 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4154533341 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Mark Mumm |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2016-04-08T11:13:20-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2015-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2015-12-31 |
| ReturnHeader/TaxYr | 0 | 2015 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2015 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $94,229
- Liabilities
- $32,844
- Net assets
- $61,385
- Revenue
- $116,797
- Expenses
- $113,455
- Net income
- $3,342