NORMANDY FOREST HOMEOWNERS ASSOCIATION INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: NORMANDY FOREST HOMEOWNERS ASSOCIATION INC (EIN 76-0484166)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2023-10-16
IRS object ID: 202302909349300505
Schema version: 2022v5.0
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 C
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-10-16T23:07:14-07:00	ReturnTs
Tax Period End	2022-12-31	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	241 243rd Ave SE	AddressLine1Txt
City	Sammamish	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	98074	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-01-01	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	2023-09-18	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	PAUL	PersonFirstNm
Person Last	DIAZ	PersonLastNm

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	2023-10-16	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	0	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd
Federated Assurance Level	FAL1	FederatedAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Address Change	Yes (X)	AddressChangeInd
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	$287,738	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Assoc	Yes (X)	TypeOfOrganizationAssocInd
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
PY Program Service Revenue	$275,726	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$236	PYInvestmentIncomeAmt
CY Investment Income	$948	CYInvestmentIncomeAmt
PY Other Revenue	$21,205	PYOtherRevenueAmt
CY Other Revenue	$286,790	CYOtherRevenueAmt
PY Total Revenue	$297,167	PYTotalRevenueAmt
CY Total Revenue	$287,738	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	$258,475	PYOtherExpensesAmt
CY Other Expenses	$253,755	CYOtherExpensesAmt
PY Total Expenses	$258,475	PYTotalExpensesAmt
CY Total Expenses	$253,755	CYTotalExpensesAmt
PY Revenues Less Expenses	$38,692	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$33,983	CYRevenuesLessExpensesAmt
Total Assets BOY	$336,656	TotalAssetsBOYAmt
Total Assets EOY	$396,797	TotalAssetsEOYAmt
Total Liabilities BOY	$147,798	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$130,003	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$188,858	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$266,794	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
PAMELA GOBERT
TREASURER	1.00	Yes (X)	$0	$0	$0
TARAB SYED
DIRECTOR	1.00		$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
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	$948	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	$262,477	$262,477	$0	$0
FORCE MOW INCOME	813990	$255	$255	$0	$0
GATE & ACCESS FEES	813990	$575	$575	$0	$0

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$23,483	TotalRevenueColumnAmt
Related Or Exempt Func Income	$23,483	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$286,790	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$287,738	TotalRevenueColumnAmt
Related Or Exempt Func Income	$287,738	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$17,922	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$17,922	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$17,359	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$17,359	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$16,599	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$16,599	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
ADMINISTRATIVE EXPENSES	$35,612	$0	$35,612	$0
CONTRACTED SERVICES	$33,041	$0	$33,041	$0
AUDIT & TAX SERVICES	$3,125	$0	$3,125	$0
LANDSCAPING	$51,388	$0	$51,388	$0

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$78,709	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$78,709	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$253,755	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$253,755	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$111,932	BOYAmt
EOY	$329,050	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$175,241	BOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$36,412	BOYAmt
EOY	$53,610	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$13,071	BOYAmt
EOY	$14,137	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$336,656	BOYAmt
EOY	$396,797	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$7,861	BOYAmt
EOY	$27,771	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$139,937	BOYAmt
EOY	$102,232	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$147,798	BOYAmt
EOY	$130,003	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	$188,858	BOYAmt
EOY	$266,794	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$188,858	BOYAmt
EOY	$266,794	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$336,656	BOYAmt
EOY	$396,797	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$33,983	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	$102,232
INSURANCE CLAIMS	$0
CONTRACT LIABILITIES	$0

Field	Value	IRS element (for citing)
Total Liability	$102,232	TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 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	ORGANIZATION'S 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 11427. 0. 11427. 0.
Form 990, Part IX, Line 24e	PROPERTY/REAL ESTATE TAXES 14. 0. 14. 0.
Form 990, Part IX, Line 24e	UTILITIES 67268. 0. 67268. 0.