RESTON ASSOCIATION: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- RESTON ASSOCIATION (EIN 54-6060435)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-10-30
- IRS object ID
- 202303039349301545
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-10-30T14:58:40-05:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 440160260 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FORVIS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 RIDGEFIELD COURT | AddressLine1Txt |
| City | ASHEVILLE | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 28806 | 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 | 546060435 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTON ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | REST | BusinessNameControlTxt |
| Phone | 7034357980 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12001 SUNRISE VALLEY DRIVE | AddressLine1Txt |
| City | RESTON | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 201913404 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL CUMMINS | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 7034357980 | PhoneNum |
| Signature | 2023-10-30 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | MICHAEL | PersonFirstNm |
| Person Last | CUMMINS | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | AMY BIBBY | PreparerPersonNm |
| PTIN | P00445891 | PTIN |
| Phone | 8282542254 | PhoneNum |
| Preparation | 2023-10-30 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| 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) |
|---|---|---|
| Principal Officer | MICHAEL CUMMINS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12001 SUNRISE VALLEY DRIVE | AddressLine1Txt |
| City | RESTON | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 201913404 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $20,705,561 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.RESTON.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1964 | FormationYr |
| Legal Domicile State | VA | LegalDomicileStateCd |
| Activity Or Mission | SEE SCHEDULE O. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 523 | TotalEmployeeCnt |
| Total Volunteers | 1085 | TotalVolunteersCnt |
| Total Gross UBI | $95,070 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $18,114 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $19,326,521 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $20,403,191 | CYProgramServiceRevenueAmt |
| PY Investment Income | $420,058 | PYInvestmentIncomeAmt |
| CY Investment Income | $152,084 | CYInvestmentIncomeAmt |
| PY Other Revenue | $116,648 | PYOtherRevenueAmt |
| CY Other Revenue | $132,172 | CYOtherRevenueAmt |
| PY Total Revenue | $19,863,227 | PYTotalRevenueAmt |
| CY Total Revenue | $20,705,561 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $10,438,282 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $10,633,534 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $6,586,316 | PYOtherExpensesAmt |
| CY Other Expenses | $7,743,961 | CYOtherExpensesAmt |
| PY Total Expenses | $17,024,598 | PYTotalExpensesAmt |
| CY Total Expenses | $18,377,495 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,838,629 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,328,066 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $43,721,869 | TotalAssetsBOYAmt |
| Total Assets EOY | $50,513,391 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $6,618,663 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $11,915,410 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $37,103,206 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $38,597,981 | NetAssetsOrFundBalancesEOYAmt |
| Mission | SEE SCHEDULE O. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $11,959,019 | ExpenseAmt |
| Revenue | $20,308,121 | RevenueAmt |
| Desc | SUCCESSFULLY OPERATED AND MANAGED NUMEROUS OUTDOOR RECREATION FACILITIES AND PROVIDED IMPROVEMENTS TO MANY TO INCREASE THEIR USE. IMPLEMENTED NEW STRATEGIES FOR OPEN SPACE MANAGEMENT INCLUDING AQUATIC PLANT MANAGEMENT AND PARCEL INSPECTIONS. RESPONDED TO MULTIPLE STORM EVENTS REQUIRING EMERGENCY SERVICES. | Desc |
| Total Program Service Expenses | $11,959,019 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (1) | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | Yes (1) | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 33 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 523 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | VA | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THOMAS DIEHL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7034357980 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12001 SUNRISE VALLEY DRIVE | AddressLine1Txt |
| City | RESTON | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 201913404 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (23 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| SARAH SELVARAJ-D'SOUZA | ||||||||
| PRESIDENT | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| JENNIFER JUSHCHUK | ||||||||
| VICE PRESIDENT | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| IRWIN FLASHMAN | ||||||||
| SECRETARY | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| ROBERT T PETRINE | ||||||||
| TREASURER | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| MIKE COLLINS | ||||||||
| DIRECTOR | 10.00 | Yes (X) | $0 | $0 | $0 | |||
| LAURIE DODD | ||||||||
| DIRECTOR | 10.00 | Yes (X) | $0 | $0 | $0 | |||
| JOHN FARRELL | ||||||||
| DIRECTOR | 10.00 | Yes (X) | $0 | $0 | $0 | |||
| MARGARET PERRY | ||||||||
| DIRECTOR | 10.00 | Yes (X) | $0 | $0 | $0 | |||
| TRAVIS JOHNSON | ||||||||
| DIRECTOR | 10.00 | Yes (X) | $0 | $0 | $0 | |||
| CAREN ANTON | ||||||||
| PRESIDENT (ROTATED OFF) | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| JOHN MOONEY | ||||||||
| VICE PRESIDENT (ROTATED OFF) | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| TIM DOWLING | ||||||||
| DIRECTOR (ROTATED OFF) | 10.00 | Yes (X) | $0 | $0 | $0 | |||
| AARON WEBB | ||||||||
| DIRECTOR (ROTATED OFF) | 10.00 | Yes (X) | $0 | $0 | $0 | |||
| TOM MULKERIN | ||||||||
| DIRECTOR (ROTATED OFF) | 10.00 | Yes (X) | $0 | $0 | $0 | |||
| GLENN SMALL | ||||||||
| DIRECTOR (ROTATED OFF) | 10.00 | Yes (X) | $0 | $0 | $0 | |||
| MICHAEL CUMMINS | ||||||||
| CEO | 40.00 | Yes (X) | $111,967 | $0 | $1,722 | |||
| LARRY BUTLER | ||||||||
| COO | 40.00 | Yes (X) | $206,446 | $0 | $45,930 | |||
| CAMERON ADAMS | ||||||||
| DIRECTOR OF COVENANTS | 40.00 | $152,019 | $0 | $11,643 | Yes (X) | |||
| ANTHONY CHAMP | ||||||||
| GENERAL COUNSEL | 40.00 | $141,538 | $0 | $11,655 | Yes (X) | |||
| LAURA KOWALSKI | ||||||||
| DIRECTOR OF REC & ENVIR ED. | 40.00 | $128,154 | $0 | $41,131 | Yes (X) | |||
| MICHAEL LEONE | ||||||||
| DIRECTOR OF COMMUNICATIONS | 40.00 | $128,751 | $0 | $34,531 | Yes (X) | |||
| MIKE MCNAMARA | ||||||||
| DIRECTOR OF MAINT & NAT RES. | 40.00 | $126,895 | $0 | $42,125 | Yes (X) | |||
| CHRISTOPHER SCHUMAKER | ||||||||
| DIRECTOR OF CAP. PROJ | 40.00 | $119,983 | $0 | $36,984 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,115,753 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $225,721 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 10 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| HUBERT CONSTRUCTION LLC | |||||
| 15800 CRABBS BRANCH WAY SUITE 120 | ROCKVILLE | MD | 20855 | CONSTRUCTION | $772,076 |
| RESTON CORNER VIRGINIA LLC | |||||
| 4601 PARK ROAD SUITE 450 | CHARLOTTE | NC | 28209 | FACILITY LEASE | $640,646 |
| CHADWICK WASHINGTON MORIARTY ELMORE & | |||||
| 3201 JERMANTOWN RD 600 | FAIRFAX | VA | 22030 | LEGAL | $144,114 |
| WIPFLI LLP | |||||
| 12110 SUNSET HILLS RD SUITE 600 | RESTON | VA | 20190 | IT PROFESSIONAL SERVICES | $131,016 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $18,114 | RelatedOrganizationsAmt |
| Total Contributions | $18,114 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| MEMBERSHIP DUES | 531390 | $15,968,283 | $15,968,283 | |
| OPERATING PROGRAMS | 713990 | $1,966,774 | $1,941,999 | $24,775 |
| RECREATION PROGRAMS | 713990 | $1,305,872 | $1,235,577 | $70,295 |
| MGMT & STAFF SERVICES | 541800 | $1,162,262 | $1,162,262 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $20,403,191 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $152,084 | TotalRevenueColumnAmt |
| Exclusion | $152,084 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $132,172 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $132,172 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $132,172 | TotalRevenueColumnAmt |
| Exclusion | $132,172 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $20,705,561 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $20,308,121 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $95,070 | UnrelatedBusinessRevenueAmt |
| Exclusion | $284,256 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $482,075 | TotalAmt |
| Program Services | $211,822 | ProgramServicesAmt |
| Management And General | $270,253 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,983,184 | TotalAmt |
| Program Services | $5,658,927 | ProgramServicesAmt |
| Management And General | $2,324,257 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $310,745 | TotalAmt |
| Program Services | $206,721 | ProgramServicesAmt |
| Management And General | $104,024 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,190,068 | TotalAmt |
| Program Services | $791,686 | ProgramServicesAmt |
| Management And General | $398,382 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $667,462 | TotalAmt |
| Program Services | $444,025 | ProgramServicesAmt |
| Management And General | $223,437 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $218,836 | TotalAmt |
| Management And General | $218,836 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75,602 | TotalAmt |
| Management And General | $75,602 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,585 | TotalAmt |
| Management And General | $41,585 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $827,787 | TotalAmt |
| Program Services | $294,558 | ProgramServicesAmt |
| Management And General | $533,229 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $85,237 | TotalAmt |
| Program Services | $115 | ProgramServicesAmt |
| Management And General | $85,122 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $527,619 | TotalAmt |
| Program Services | $363,622 | ProgramServicesAmt |
| Management And General | $163,997 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $227,672 | TotalAmt |
| Program Services | $1,313 | ProgramServicesAmt |
| Management And General | $226,359 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,278,668 | TotalAmt |
| Program Services | $415,295 | ProgramServicesAmt |
| Management And General | $863,373 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,820,069 | TotalAmt |
| Program Services | $1,820,069 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $874,406 | TotalAmt |
| Program Services | $590,322 | ProgramServicesAmt |
| Management And General | $284,084 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| REPAIRS AND MAINTENANCE | $689,745 | $532,843 | $156,902 |
| OTHER EXPENSES | $448,423 | $76,869 | $371,554 |
| VEHICLE EXPENSES | $184,052 | $180,157 | $3,895 |
| TAXES | $124,368 | $63,182 | $61,186 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $319,892 | TotalAmt |
| Program Services | $307,493 | ProgramServicesAmt |
| Management And General | $12,399 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,377,495 | TotalAmt |
| Program Services | $11,959,019 | ProgramServicesAmt |
| Management And General | $6,418,476 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,610,944 | BOYAmt |
| EOY | $10,344,109 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,190,085 | BOYAmt |
| EOY | $1,602,273 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $380,694 | BOYAmt |
| EOY | $447,929 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $61,473,038 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $33,715,346 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,498,031 | BOYAmt |
| EOY | $27,757,692 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,042,115 | BOYAmt |
| EOY | $5,156,271 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $5,205,117 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,721,869 | BOYAmt |
| EOY | $50,513,391 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,543,752 | BOYAmt |
| EOY | $2,085,342 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,968,271 | BOYAmt |
| EOY | $1,853,294 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,106,640 | BOYAmt |
| EOY | $7,976,774 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,618,663 | BOYAmt |
| EOY | $11,915,410 | 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 | $35,774,692 | BOYAmt |
| EOY | $36,797,421 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,328,514 | BOYAmt |
| EOY | $1,800,560 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $37,103,206 | BOYAmt |
| EOY | $38,597,981 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,721,869 | BOYAmt |
| EOY | $50,513,391 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $2,328,066 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$834,792 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | $1,501 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | Yes (1) | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | 0 | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | 0 | AgreeCarryoverPriorYearInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preservation Public Use | Yes (X) | PreservationPublicUseInd |
| Protection Natural Habitat | Yes (X) | ProtectionNaturalHabitatInd |
| Preservation Open Space | Yes (X) | PreservationOpenSpaceInd |
| Total Easements | 41 | TotalEasementsCnt |
| Total Acreage | 254.00 | TotalAcreageCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | Yes (1) | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 3908.00 | StaffHoursSpentEnforcementCnt |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,535,756 | OtherCostOrOtherBasisAmt |
| Book Value | $7,535,756 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $34,728,706 | OtherCostOrOtherBasisAmt |
| Depreciation | $21,613,909 | DepreciationAmt |
| Book Value | $13,114,797 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,750,459 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,020,882 | DepreciationAmt |
| Book Value | $729,577 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,785,434 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,747,880 | DepreciationAmt |
| Book Value | $1,037,554 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,672,683 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,332,675 | DepreciationAmt |
| Book Value | $5,340,008 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $27,757,692 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OPERATING LEASE RIGHT-OF-USE ASSET (NET) | Desc |
| Book Value | $5,205,117 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $5,205,117 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED COMPENSATION | $568,722 |
| OPERATING LEASE OBLIGATIONS | $7,408,052 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $7,976,774 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE RESTON ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE (THE IRC). HOWEVER, THE RESTON ASSOCIATION IS REQUIRED TO REPORT UNRELATED BUSINESS INCOME TO THE INTERNAL REVENUE SERVICE (THE IRS) AND THE COMMONWEALTH OF VIRGINIA TAXING AUTHORITIES. THE RESTON ASSOCIATION'S UNRELATED BUSINESS INCOME CONSISTS OF FACILITY RENTAL, POOL RENTAL, DAY CARE, VENDING MACHINE INCOME, ADVERTISING INCOME AND SMALL GROUP SWIMMING AND TENNIS LESSONS. THERE IS NO CURRENT LIABILITY FOR INCOME TAXES AND NO TEMPORARY DIFFERENCES RESULTING IN DEFERRED TAXES. THE FRIENDS OF RESTON IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND HAS NO SOURCES OF UNRELATED BUSINESS INCOME. THE FRIENDS OF RESTON IS NOT CONSIDERED BY THE IRS TO BE A PRIVATE FOUNDATION. UNDER ASC 740-10, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES", THE ORGANIZATION MUST RECOGNIZE THE TAX BENEFIT ASSOCIATED WITH TAX POSITIONS TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED. THE ORGANIZATION DOES NOT BELIEVE THERE ARE ANY UNRECOGNIZED TAX BENEFITS THAT SHOULD BE RECORDED. THE ORGANIZATION IS STILL OPEN TO EXAMINATION BY TAXING AUTHORITIES FROM THE YEAR 2018 FORWARD. THE ASSOCIATION HAS DETERMINED THAT THEY DO NOT HAVE ANY MATERIAL UNRECOGNIZED TAX BENEFITS OR OBLIGATIONS AS OF DECEMBER 31, 2022. |
| PART II, LINE 9: | NON-MONETARY TRANSACTION - WETLAND STUDIES SUBMITS A PLAT AND REQUESTS CONSERVATION EASEMENT; RA BEARS NO EXPENSE AS WETLAND STUDIES FURNISHES THE RECORDING FEE. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| LARRY BUTLER | ||||||||||||||
| COO | $206,446 | $0 | $0 | $0 | $0 | $0 | $14,565 | $0 | $31,365 | $0 | $252,376 | $0 | $0 | $0 |
| LAURA KOWALSKI | ||||||||||||||
| DIRECTOR OF REC & ENVIR ED. | $128,154 | $0 | $0 | $0 | $0 | $0 | $9,227 | $0 | $31,904 | $0 | $169,285 | $0 | $0 | $0 |
| MIKE MCNAMARA | ||||||||||||||
| DIRECTOR OF MAINT & NAT RES. | $126,895 | $0 | $0 | $0 | $0 | $0 | $9,265 | $0 | $32,860 | $0 | $169,020 | $0 | $0 | $0 |
| CAMERON ADAMS | ||||||||||||||
| DIRECTOR OF COVENANTS | $152,019 | $0 | $0 | $0 | $0 | $0 | $10,022 | $0 | $1,621 | $0 | $163,662 | $0 | $0 | $0 |
| MICHAEL LEONE | ||||||||||||||
| DIRECTOR OF COMMUNICATIONS | $128,751 | $0 | $0 | $0 | $0 | $0 | $9,255 | $0 | $25,276 | $0 | $163,282 | $0 | $0 | $0 |
| CHRISTOPHER SCHUMAKER | ||||||||||||||
| DIRECTOR OF CAP. PROJ | $119,983 | $0 | $0 | $0 | $0 | $0 | $7,207 | $0 | $29,777 | $0 | $156,967 | $0 | $0 | $0 |
| ANTHONY CHAMP | ||||||||||||||
| GENERAL COUNSEL | $141,538 | $0 | $0 | $0 | $0 | $0 | $8,484 | $0 | $3,171 | $0 | $153,193 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART I, LINE 1: | TO INTERPRET, ADMINISTER, AND ENFORCE THE PROTECTIVE COVENANTS AND RESTRICTIONS OF THE RESTON DEED (DEED) IN SUCH A MANNER AS TO CONSERVE, PROTECT, AND ENHANCE THE VALUE OF ALL REAL PROPERTY SUBJECT TO THE DEED; FOR THE BENEFIT OF THE MEMBERS, TO ACQUIRE, OWN, SELL, MORTGAGE, CONVEY, ENCUMBER, AND LEASE PROPERTY, REAL OR PERSONAL, AND TO IMPROVE, ADMINISTER, AND MAINTAIN SUCH PROPERTY IN NEAT AND GOOD ORDER; PROVIDED, HOWEVER, THAT THE RECREATIONAL FACILITIES OF THE ASSOCIATION AND OTHER COMMON AREA SHALL BE INTENDED FOR THE USE AND BENEFIT, PRIMARILY, OF THE MEMBERS, PROVIDED FURTHER, HOWEVER, THAT THE BOARD AND THE ASSOCIATION MAY ALLOW THE USE OF THE RECREATIONAL FACILITIES BY NON-MEMBERS. TO ASSESS, COLLECT, AND DISBURSE THE ASSESSMENTS AND CHARGES AUTHORIZED BY THE DEED; TO PROMOTE THE PEACE, HEALTH, COMFORT, SAFETY, AND GENERAL WELFARE OF THE MEMBERS; TO DO ANY AND ALL LAWFUL THINGS AND ACTS THAT IT, IN ITS DISCRETION, MAY DEEM TO BE FOR THE BENEFIT OF THE PROPERTY AN THE OWNERS AND INHABITANTS THEREOF; AND TO EXERCISE THE POWERS NOW OR HEREAFTER CONFERRED BY LAW ON VIRGINIA NONSTOCK CORPORATIONS AS MAY BE NECESSARY OR DESIRABLE TO ACCOMPLISH THE PURPOSES SET FORTH ABOVE. |
| FORM 990, PART VI, SECTION A, LINE 6 | THERE ARE THREE CLASSES OF MEMBERS: (1) CATEGORY A. CATEGORY A MEMBERS SHALL INCLUDE ALL OWNERS OF LOTS EXCEPT LOTS OWNED BY CATEGORY B MEMBERS. (2) CATEGORY B. CATEGORY B MEMBERS SHALL INCLUDE ALL OWNERS OF LOTS ON WHICH A MULTIFAMILY DWELLING IS CONSTRUCTED. CATEGORY B MEMBERSHIP SHALL TERMINATE FOREVER AND BE CONVERTED TO CATEGORY A MEMBERSHIP WHEN THE AGGREGATE NUMBER OF APARTMENT UNITS REPRESENTS LESS THAN FIVE PERCENT OF THE TOTAL NUMBER OF LOTS AND APARTMENT UNITS ON THE PROPERTY. (3) CATEGORY C. CATEGORY C MEMBERS SHALL BE ALL OCCUPANTS OF RESIDENTIAL UNITS ON THE PROPERTY. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE GOVERNING BODY CONSISTS OF 9 VOTING DIRECTORS ELECTED BY THE MEMBERS DESCRIBED IN 990 PART VI, QUESTION 6 AND THE TREASURER IS ELECTED BY THE BOARD. VOTING RIGHTS ARE AS FOLLOWS: (1) CATEGORY A MEMBERS: FOR PURPOSES OF ELECTING DIRECTORS: VOTING ON AMENDMENTS TO THE RESTON DOCUMENTS; AND SUCH OTHER MATTERS AS MAY BE PROVIDED FOR IN THE RESTON DOCUMENTS; OR BROUGHT TO THEM BY THE BOARD OF DIRECTORS, A CATEGORY A MEMBER SHALL BE ENTITLED TO CAST ONE VOTE PER LOT OWNED. NO MORE THAN ONE CAEGORY A VOTE PER LOT MAY BE CAST. (2) CATEGORY B MEMBERS: (I) FOR PURPOSES OF ELECTING THE DIRECTOR PROVIDED FOR IN DEED SECTION III.5(A) (1) AND VOTING ON AMENDMENTS AS PROVIDED IN DEED SECTION VIII.2(B), EACH CATEGORY B MEMBER SHALL HAVE THE NUMBER OF VOTES EQUAL TO THE NUMBER OF APARTMENT UNITS CONSTRUCTED ON HIS LOT OR LOTS. (II) FOR PORPOSES OF VOTING ON AMENDMENTS TO PROVISIONS OF THE RESTON DOCUMENTS, OTHER THAN THOSE ENUMERATED IN DEED SECTION VIII.2(B); AND SUCH OTHER MATTERS AS MAY BE PROVIDED FOR IN THE RESTON DOCUMENTS; OR BROUGHT TO THEM BY THE BOARD OF DIRECTORS, EACH CATEGORY B MEMBER SHALL HAVE ONE VOTE FOR EACH LOT OWNED ON WHICH A MULTIFAMILY DWELLING IS CONSTRUCTED. (III) UPON TERMINATION OF THE CATEGORY B MEMBERSHIP, EACH SUCH MEMBER SHALL BECOME A CATEGORY MEMBER, ENTITLED TO EXERCISE ONE VOTE FOR EACH LOT OWNED. (3) CATEGORY C MEMBERS: FOR PURPOSES OF ELECTING DIRECTORS, A CATEGORY C MEMBER SHALL BE ENTITLED TO CAST ONE VOTE FOR THE RESIDENTIAL UNIT HE OCCUPIES. NO MORE THAN ONE CATEGORY C VOTE PER UNIT MAY BE CAST. EXCEPT AS MAY BE PROVIDED IN THE BYLAWS, IN ALL OTHER CASES A CATEGORY C MEMBER SHALL NOT BE ENTITLED TO VOTE. |
| FORM 990, PART VI, SECTION A, LINE 7B | CERTAIN TRANSACTIONS REQUIRE THAT A REFERENDUM OF THE COMMUNITY MEMBERS BE HELD TO AUTHORIZE BOARD DECISIONS. |
| FORM 990, PART VI, SECTION B, LINE 11B | A COPY OF THE FORM 990 AND 990-T IS PRESENTED TO THE FISCAL COMMITTEE AND THE BOARD OF DIRECTORS AT SEPERATE MEETINGS FOR REVIEW BEFORE IT IS FILED. THE FISCAL COMMITTEE HAS ONE ELECTED BOARD MEMBER AND THE TREASURER, AS WELL AS UP TO 7 OTHER COMMUNITY MEMBERS WHO ARE FINANCIAL PROFESSIONALS OR FINANCIALLY LITERATE. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY IS PROVIDED IN WRITING AND DISCUSSED WITH ALL BOARD MEMBERS ANUALLY, WHO MUST SIGN A COPY AND AGREE TO ITS TERMS BEFORE JOINING THE BOARD. THEY MUST ALSO SUBMIT A LIST OF ITEMS WHICH MAY INDICATE CONFLICTS OF INTEREST. THE CEO, DEPARTMENTAL DIRECTORS AND OFFICERS OF THE ASSOCIATION ARE ALSO REQUIRED TO EXECUTE A SIMILAR DOCUMENT. BOARD MEMBERS WHO HAVE A POTENTIAL DIRECT OR INDIRECT CONFLICT OF INTEREST MAY PARTICIPATE IN THE DISCUSSION OF THE MATTER AND MAY VOTE OR ABSTAIN ON SUCH MATTER. HOWEVER, NO ACTION SHALL BE TAKEN ON SUCH MATTERS EXCEPT BY AFFIRMATIVE VOTE OF A MAJORITY OF DISINTERESTED DIRECTOS THEN SERVING. ANYONE WHO SUSPECTS A BOARD MEMBER OF HAVING AN UNDISCLOSED CONFLICT OF INTEREST MAY BRING THEIR CONCERNS TO THE EXECUTIVE COMMITTEE, WHICH WILL LOOK INTO THE MATTER AND TAKE APPROPRIATE ACTION, UP TO REMOVAL OF THE DIRECTOR FROM THE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 15 | A COMMITTEE OF THE BOARD OF DIRECTORS EVALUATES THE CEO'S PERFORMANCE AND DETERMINES COMPENSATION ON AN ANNUAL BASIS. THE CEO EVALUATES KEY EMPLOYEES' PERFORMANCE USING AN ESTABLISHED PERFORMANCE APPRAISAL SYSTEM AND AWARDS ANY INCREASE BASED ON MERIT. ONCE A YEAR, COMPARIBILITY DATA FOR THE ORGANIZATION'S SALARY STRUCTURE IS OBTAINED FOR UPDATING PURPOSES. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE, WWW.RESTON.ORG. |
| FORM 990, PART XII, LINE 2C | OVERSIGHT OF AUDIT: THERE HAVE BEEN NO CHANGES DURING THE YEAR IN THE PROCESS FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRIENDS OF RESTON FOR COMMUNITY PROJECTS | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12001 SUNRISE VALLEY DRIVE | AddressLine1Txt |
| City | RESTON | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 20191 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 541963597 | EIN |
| Primary Activities | SUPPORTS RA | PrimaryActivitiesTxt |
| Legal Domicile State | VA | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 12A, I | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |