NORMANDY FOREST HOMEOWNERS ASSOCIATION INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- NORMANDY FOREST HOMEOWNERS ASSOCIATION INC (EIN 76-0484166)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-09-16
- IRS object ID
- 202432609349302458
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-09-16T18:48:27-07:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 872806835 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | J and M Accounting LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 14231 Railroad Way NE | AddressLine1Txt |
| City | Duvall | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 98019 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 760484166 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NORMANDY FOREST HOMEOWNERS ASSOCIATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NORM | BusinessNameControlTxt |
| Phone | 8008084882 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | C/O 4700 SAM HOUSTON PKWY NORTH STE | AddressLine1Txt |
| City | HOUSTON | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 77041 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PAUL DIAZ | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 8008084882 | PhoneNum |
| Signature | 2024-04-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Jennifer Watkins EA | PreparerPersonNm |
| PTIN | P01519770 | PTIN |
| Phone | 4258448561 | PhoneNum |
| Preparation | 2024-09-16 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-08-08 14:25:15Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | PAUL DIAZ | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1225 ALMA RD | AddressLine1Txt |
| City | RICHARDSON | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 75081 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $326,205 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1995 | FormationYr |
| Legal Domicile State | TX | LegalDomicileStateCd |
| Activity Or Mission | MAINTENANCE AND PRESERVATION OF THE COMMON AREAS WHICH BENEFIT THE COMMUNITY AND PUBLIC AT LARGE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 5 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $948 | PYInvestmentIncomeAmt |
| CY Investment Income | $4,118 | CYInvestmentIncomeAmt |
| PY Other Revenue | $286,790 | PYOtherRevenueAmt |
| CY Other Revenue | $322,087 | CYOtherRevenueAmt |
| PY Total Revenue | $287,738 | PYTotalRevenueAmt |
| CY Total Revenue | $326,205 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $253,755 | PYOtherExpensesAmt |
| CY Other Expenses | $289,067 | CYOtherExpensesAmt |
| PY Total Expenses | $253,755 | PYTotalExpensesAmt |
| CY Total Expenses | $289,067 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $33,983 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $37,138 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $396,797 | TotalAssetsBOYAmt |
| Total Assets EOY | $457,923 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $130,003 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $114,042 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $266,794 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $343,881 | NetAssetsOrFundBalancesEOYAmt |
| Mission | MAINTENANCE AND PRESERVATION OF THE COMMON AREAS WHICH BENEFIT THE COMMUNITY AND PUBLIC AT LARGE. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $0 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | THIS ORGANIZATION IS A HOMEOWNERS ASSOCIATION SO THE ORGANIZATIONS MISSION IS TO PROVIDE MAINTENANCE AND PRESERVATION OF THE COMMON AREAS WHICH BENEFIT THE COMMUNITY AND PUBLIC AT LARGE. | Desc |
| Total Program Service Expenses | $0 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (true) | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicyInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ASSOCIA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8008084882 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1225 ALMA RD STE 100 | AddressLine1Txt |
| City | RICHARDSON | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 75081 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| PAUL DIAZ | ||||||
| PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BRENDA MAGEE | ||||||
| VICE-PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MATTHEW HARRIS | ||||||
| SECRETARY | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DAVID HARTE | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| SHENITA SNEED | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,118 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|---|
| ASSESSMENT INCOME | 813990 | $288,864 | $288,864 | $0 | $0 |
| USER FEE INCOME | 813990 | $2,770 | $2,770 | $0 | $0 |
| OTHER INCOME | 813990 | $30,453 | $30,453 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $322,087 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $326,205 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $326,205 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| ADMINISTRATIVE EXPENSES | $41,349 | $0 | $41,349 | $0 |
| CONTRACTED SERVICES | $36,088 | $0 | $36,088 | $0 |
| AUDIT & TAX SERVICES | $3,625 | $0 | $3,625 | $0 |
| LANDSCAPING | $50,946 | $0 | $50,946 | $0 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $157,059 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $157,059 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $289,067 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $289,067 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $329,050 | BOYAmt |
| EOY | $407,267 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,610 | BOYAmt |
| EOY | $36,921 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,137 | BOYAmt |
| EOY | $13,735 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $396,797 | BOYAmt |
| EOY | $457,923 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,771 | BOYAmt |
| EOY | $5,556 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $102,232 | BOYAmt |
| EOY | $108,486 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $130,003 | BOYAmt |
| EOY | $114,042 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $266,794 | BOYAmt |
| EOY | $343,881 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $266,794 | BOYAmt |
| EOY | $343,881 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $396,797 | BOYAmt |
| EOY | $457,923 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $37,138 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | Yes (true) | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | false | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | false | AgreeCarryoverPriorYearInd |
Schedule D IRS990ScheduleD
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| PREPAID ASSESSMENTS | $91,725 |
| INSURANCE CLAIMS | $16,686 |
| KEY DEPOSIT | $75 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $108,486 | TotalLiabilityAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (13 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Pt VI, Line 6 | CLASSES OF MEMBERS OR STOCKHOLDERS: THE MEMBERS ARE HOMEOWNERS |
| Pt VI, Line 7a | ELECTION OF MEMBERS AND THEIR RIGHTS: THE MEMBERS ELECT ALL VOLUNTEER BOARD MEMBERS |
| Pt VI, Line 7b | DECISIONS SUBJECT TO APPROVAL OF MEMBERS: HOMEOWNER MEMBERS ELECT ALL VOLUNTEER BOARD MEMBERS |
| Pt VI, Line 11b | ORGANIZATIONS PROCESS TO REVIEW FORM 990: THE RETURN IS PREPARED AND PRESENTED TO THE BOARD AND REVIEWED BY THE BOARD PRIOR TO MAILING INTO THE IRS. |
| Pt VI, Line 18 | NO PUBLIC DISCLOSURE EXPLANATION: ALL GOVERNING DOCUMENTS ARE AVAIABLE TO THE HOMEOWNERS UPON REQUEST |
| Pt VI, Line 19 | GOVERNING DOCUMENTS DISCLOSURE EXPLANATION: NO DOCUMENTS AVAILABLE TO THE PUBLIC |
| Form 990, Part IX, Line 24e | REPAIRS & MAINTENANCE 52563. 0. 52563. 0. |
| Form 990, Part IX, Line 24e | INSURANCE 17574. 0. 17574. 0. |
| Form 990, Part IX, Line 24e | UTILITIES 9202. 0. 9202. 0. |
| Form 990, Part IX, Line 24e | MANAGEMENT FEES 18056. 0. 18056. 0. |
| Form 990, Part IX, Line 24e | PROPERTY/REAL ESTATE TAX -4. 0. -4. 0. |
| Form 990, Part IX, Line 24e | RESERVE CONTRIBUTION EXPENSES 39948. 0. 39948. 0. |
| Form 990, Part IX, Line 24e | LEGAL & PROFESSIONAL FEES 19720. 0. 19720. 0. |