HUNTERS CREEK COMMUNITY ASSOCIATION INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: HUNTERS CREEK COMMUNITY ASSOCIATION INC (EIN 59-2730786)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-10-22
IRS object ID: 202412969349301601
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
Form 990
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-10-22T13:48:28-04:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	205622757	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Cole & Associates LLC CPA	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	4307 Vineland Road Suite H20	AddressLine1Txt
City	Orlando	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	32811	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	592730786	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Hunters Creek Community Assoc	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	HUNT	BusinessNameControlTxt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	14101 Town Loop Boulevard	AddressLine1Txt
City	Orlando	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	32837	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Ruthanne Connor-King	PersonNm
Person Title	President	PersonTitleTxt
Signature	2024-04-10	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	Dayo O Apena CPA	PreparerPersonNm
PTIN	P02466051	PTIN
Phone	4073514730	PhoneNum
Preparation	2024-10-22	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2024-10-15 13:58:12Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	Ruthanne Connor-King	PrincipalOfficerNm
Gross Receipts	$9,988,252	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	www.hunterscreek.net	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1986	FormationYr
Legal Domicile State	FL	LegalDomicileStateCd
Activity Or Mission	Homeowners Association	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Gross UBI	$158,852	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$8,219,136	PYProgramServiceRevenueAmt
CY Program Service Revenue	$8,731,836	CYProgramServiceRevenueAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
PY Other Revenue	$1,240,564	PYOtherRevenueAmt
CY Other Revenue	$1,256,416	CYOtherRevenueAmt
PY Total Revenue	$9,459,700	PYTotalRevenueAmt
CY Total Revenue	$9,988,252	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$3,711,073	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$3,910,189	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$5,564,656	PYOtherExpensesAmt
CY Other Expenses	$5,994,658	CYOtherExpensesAmt
PY Total Expenses	$9,275,729	PYTotalExpensesAmt
CY Total Expenses	$9,904,847	CYTotalExpensesAmt
PY Revenues Less Expenses	$183,971	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$83,405	CYRevenuesLessExpensesAmt
Total Assets BOY	$9,373,226	TotalAssetsBOYAmt
Total Assets EOY	$9,460,284	TotalAssetsEOYAmt
Total Liabilities BOY	$1,366,850	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$947,211	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$8,006,376	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$8,513,073	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	Homeowners Association	MissionDesc
Expense	$5,765,594	ExpenseAmt
Desc	To own & maintain common green areas, streets and sidewalks and preserve the appearance and security of the development for the benefit of all residents.	Desc
Total Program Service Expenses	$5,765,594	TotalProgramServiceExpensesAmt
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	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	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	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
Transaction With Control Ent	false	TransactionWithControlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	false	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (true)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (true)	Form990TFiledInd
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
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	7	GoverningBodyVotingMembersCnt
Independent Voting Member	7	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	false	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	false	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
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	Hunters Creek HOA	PersonNm
Phone	4072406000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	14101 Town Loop Blvd	AddressLine1Txt
City	Orlando	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	32837	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
Troy Kishbaugh
Director	0.00	0.00	Yes (X)	$0	$0	$0
Wendy White
Director	0.00	0.00	Yes (X)	$0	$0	$0
Errick Rees
Director	0.00	0.00	Yes (X)	$0	$0	$0
Joe Klein
Vice President	0.00	0.00	Yes (X)	$0	$0	$0	Yes (X)
Ruthanne Connor-King
President	0.00	0.00	Yes (X)	$0	$0	$0	Yes (X)
Gwen Winemiller
Secretary	0.00	0.00	Yes (X)	$0	$0	$0	Yes (X)
Matt Thielmann
Treasurer	0.00	0.00	Yes (X)	$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
Assessment income	531390	$8,468,018	$8,468,018
Communications income	541800	$158,852		$158,852
Late Fees	531390	$104,966	$104,966

Field	Value	IRS element (for citing)
Total Program Service Revenue	$8,731,836	TotalProgramServiceRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Working capital	531390	$212,393	$212,393
Recreation income	531390	$208,014	$208,014
Violation & Estoppel	531390	$86,761	$86,761

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$749,248	TotalRevenueColumnAmt
Related Or Exempt Func Income	$749,248	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$1,256,416	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$9,988,252	TotalRevenueColumnAmt
Related Or Exempt Func Income	$9,829,400	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$158,852	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$3,910,189	TotalAmt
Program Services	$138,808	ProgramServicesAmt
Management And General	$3,771,381	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$69,300	TotalAmt
Management And General	$69,300	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$19,972	TotalAmt
Management And General	$19,972	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$237,350	TotalAmt
Management And General	$237,350	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$96,468	TotalAmt
Program Services	$91,102	ProgramServicesAmt
Management And General	$5,366	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$176,573	TotalAmt
Program Services	$140,689	ProgramServicesAmt
Management And General	$35,884	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
Communications expense	$141,859	$141,859
Landscaping	$371,237	$371,237
Security	$506,127	$506,127
Grounds maintenance	$1,176,253	$1,176,253

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,199,519	TotalAmt
Program Services	$3,199,519	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$9,904,847	TotalAmt
Program Services	$5,765,594	ProgramServicesAmt
Management And General	$4,139,253	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,698,685	BOYAmt
EOY	$2,448,909	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$5,435,102	BOYAmt
EOY	$5,186,326	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$443,008	BOYAmt
EOY	$35,722	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$5,598	BOYAmt
EOY	$23,279	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$3,361,266	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$1,636,911	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$1,724,355	BOYAmt
EOY	$1,724,355	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$66,478	BOYAmt
EOY	$41,693	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$9,373,226	BOYAmt
EOY	$9,460,284	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$772,344	BOYAmt
EOY	$449,564	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$594,506	BOYAmt
EOY	$497,647	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,366,850	BOYAmt
EOY	$947,211	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,667,401	BOYAmt
EOY	$2,548,807	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$5,338,975	BOYAmt
EOY	$5,964,266	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$8,006,376	BOYAmt
EOY	$8,513,073	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$9,373,226	BOYAmt
EOY	$9,460,284	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$83,405	ReconcilationRevenueExpnssAmt
Prior Period Adjustments	$423,292	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$663,395	OtherCostOrOtherBasisAmt
Book Value	$663,395	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,201,741	OtherCostOrOtherBasisAmt
Depreciation	$1,224,001	DepreciationAmt
Book Value	$977,740	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$59,491	OtherCostOrOtherBasisAmt
Depreciation	$51,657	DepreciationAmt
Book Value	$7,834	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$436,639	OtherCostOrOtherBasisAmt
Depreciation	$361,253	DepreciationAmt
Book Value	$75,386	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$1,724,355	TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Member election for additional members Part VI line 7a	yes
Governing body decisions Part VI line 7b	yes
Form 990 governing body review Part VI line 11	Form is reviewed by the organizations controller before being signed by the officer
Governing documents etc available to public Part VI line 19	The governing documents are made available to the public No documents available to the public
Explanation of other changes in net assets or fund balances Part XI line 9	Association applied $350,900 of items to operating fund balance and the tax return was prepared before the audit was completed and those items were reclassified.
List of other expenses Part IX line 24e	The other expense items combined into line 24e were listed on the overflow statement.
Part III response or note to any other line in Part III	Advertising Revenue from Community Monthly Magazine