Liabilities / Assets
92nd percentile
Higher debt load relative to assets than 92% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.56x
Liabilities / Revenue
90th percentile
Higher debt load relative to revenue than 90% of similar nonprofits.
Net Margin
80th percentile
Higher net margin than 80% of similar nonprofits.
Top Officer Pay
86th percentile
Higher top officer pay than 86% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
91st percentile
Faster asset growth than 91% of similar nonprofits.
Revenue Growth
74th percentile
Faster revenue growth than 74% of similar nonprofits.
Balance Sheet
Assets
Up$130,150
Up $42,942 (+49%) from 2018
Net Assets
Up$56,839
Up $8,106 (+17%) from 2018
Liabilities
Up$73,311
Up $34,836 (+91%) from 2018
Revenue And Expenses
Revenue
Up$149,146
Up $18,204 (+14%) from 2018
Expenses
Down$117,038
Down $16,169 (-12%) from 2018
Net Income
Up$32,108
Up $34,373 (+1518%) from 2018
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2019 to Dec 31, 2019
- Signed
- Jul 1, 2020
- Return Version
- 2019v5.0
- Gross Receipts
- $149,146
Mission and Program Overview
Mission
The Organization's purpose is to maintain, repair and replace the common area of a 339 unit residential development.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| The Organization's purpose is to maintain, repair and replace the common area of a 339 unit residential development. | $75,057 | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Nancy Heliotes | President | - | $0 | - | - |
| Jeff Roberts | Vice President | - | $0 | - | - |
| Brandon James | Treasurer | - | $0 | - | - |
| Martha Hoag | Secretary | - | $0 | - | - |
| David Nye | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Circle Oaks Homes Association
- EIN
- 94-1657456
- Phone
- 7072656556
- Address
- 1300 First Street, Napa, CA 94559
Signing Officer
- Name
- Nancy Heliotes
- Title
- President
- Signed
- 2020-07-01
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Levy Erlanger & Company Llp
- Address
- 290 KING STREET SUITE 12, SAN FRANCISCO, CA 94107
- Preparer
- William S Erlanger
- Phone
- 4159819350
Supplemental Narrative
Additional Explanations
Other Expenses.1002
“Office Expenses $4840”
Other Expenses.1012
“Insurance $6185”
Other Expenses.1
“Landscape services $35828”
Other Expenses.2
“Bad debt expense $35000”
Other Expenses.3
“Legal, accounting and consult $3607”
Other Expenses.4
“Fire alarm monitoring $2479”
Other Expenses.5
“Other facilities maintenance $1750”
Other Expenses.6
“Reserve study $349”
Other Assets.1005
“Accounts Receivable - Beginning $2236 Accounts Receivable - Ending $2252”
Other Assets.1011
“Prepaid Expenses and Deferred Charges - Beginning $4687 Prepaid Expenses and Deferred Charges - Ending $4788”
Total Liabilities.1001
“Accounts Payable and Accrued Expenses - Beginning $16297 Accounts Payable and Accrued Expenses - Ending $7136”
Total Liabilities.1003
“Deferred Revenue - Beginning $22178 Deferred Revenue - Ending $39987”
Total Liabilities.1
“contra-replacement reserve - Beginning $0 contra-replacement reserve - Ending $26188”
Raw XML Appendix141 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 | Compass Real Estate |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7072656556 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1300 First Street Suite 462 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Napa |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 94559 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 80285 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 123110 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 134177 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 32108 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 27000 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 87208 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 130150 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 149146 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 13 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 48733 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 56839 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 48733 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 56839 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 2.00 |
| 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 | Nancy Heliotes |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Jeff Roberts |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Brandon James |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Martha Hoag |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | David Nye |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Vice President |
| 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/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 6923 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 7040 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -24002 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 90038 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | The Organization's purpose is to maintain, repair and replace the common area of a 339 unit residential development. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 14956 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | The Organization's purpose is to maintain, repair and replace the common area of a 339 unit residential development. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 75057 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 38475 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 73311 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 117038 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 75057 |
| IRS990EZ/TotalRevenueAmt | 0 | 149146 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Office Expenses $4840 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Insurance $6185 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Landscape services $35828 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Bad debt expense $35000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Legal, accounting and consult $3607 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Fire alarm monitoring $2479 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Other facilities maintenance $1750 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Reserve study $349 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Accounts Receivable - Beginning $2236 Accounts Receivable - Ending $2252 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Prepaid Expenses and Deferred Charges - Beginning $4687 Prepaid Expenses and Deferred Charges - Ending $4788 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Accounts Payable and Accrued Expenses - Beginning $16297 Accounts Payable and Accrued Expenses - Ending $7136 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | Deferred Revenue - Beginning $22178 Deferred Revenue - Ending $39987 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | contra-replacement reserve - Beginning $0 contra-replacement reserve - Ending $26188 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Expenses.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Assets.1005 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Other Assets.1011 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Total Liabilities.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Total Liabilities.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Total Liabilities.1 |
| ReturnHeader/BuildTS | 0 | 2021-01-29 14:40:06Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Nancy Heliotes |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2020-07-01 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Circle Oaks Homes Association |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | co Compass Real Estate |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CIRC |
| ReturnHeader/Filer/EIN | 0 | 941657456 |
| ReturnHeader/Filer/PhoneNum | 0 | 7072656556 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1300 First Street |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Napa |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 94559 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 943305207 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | LEVY ERLANGER & COMPANY LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 290 KING STREET SUITE 12 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SAN FRANCISCO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 94107 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4159819350 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | William S Erlanger |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2020-07-01T16:11:46-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2019-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2019-12-31 |
| ReturnHeader/TaxYr | 0 | 2019 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2019 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $130,150
- Liabilities
- $73,311
- Net assets
- $56,839
- Revenue
- $149,146
- Expenses
- $117,038
- Net income
- $32,108