HEMLOCK FARMS COMMUNITY ASSOCIATION: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- HEMLOCK FARMS COMMUNITY ASSOCIATION (EIN 23-1708366)
- Tax period
- 2019-01-01 to 2019-12-31
- Filed
- 2020-10-09
- IRS object ID
- 202002839349300625
- Schema version
- 2019v5.1
- 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 | 2020-10-09T07:43:34-07:00 | ReturnTs |
| Tax Period End | 2019-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ZAVADA & ASSOCIATES | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1089 WYOMING AVE | AddressLine1Txt |
| City | FORTY FORT | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 187044002 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 231708366 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HEMLOCK FARMS COMMUNITY ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | HEML | BusinessNameControlTxt |
| Phone | 5707754200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1007 HEMLOCK FARMS | AddressLine1Txt |
| City | LORDS VALLEY | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 18428 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL SPITZER | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 5707754200 | PhoneNum |
| Signature | 2020-04-06 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Raymond G Zavada | PreparerPersonNm |
| PTIN | P00263374 | PTIN |
| Phone | 5702883201 | PhoneNum |
| Preparation | 2020-10-09 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 174.59.146.114 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-10-09 | IPDt |
| IP Tm | 07:43:16 | IPTm |
| IP Timezone | PD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 8A9FAB84FEB4BD6EACD35754B6669E9DECDDF07C | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 1CF238DD59D7AB3A6ED0C25640C1D02488E69A34 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2021-04-22 16:20:28Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | TREASURER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1007 HEMLOCK FARMS | AddressLine1Txt |
| City | LORDS VALLEY | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 18428 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $12,253,281 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.HEMLOCKFARMS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1979 | FormationYr |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Activity Or Mission | HEMLOCK FARMS COMMUNITY ASSOCIATION WAS ORGANIZED TO PROVIDE FOR THE CURRENT OPERATIONS AND FUTURE MAINTENANCE OF COMMON PROPERTY AT HEMLOCK FARMS AND PROVIDE SERVICES TO ITS MEMBERS | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 264 | TotalEmployeeCnt |
| Total Volunteers | 200 | TotalVolunteersCnt |
| Total Gross UBI | $153,482 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $7,911,273 | PYContributionsGrantsAmt |
| CY Contributions Grants | $7,987,759 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,653,988 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,912,290 | CYProgramServiceRevenueAmt |
| PY Investment Income | $121,299 | PYInvestmentIncomeAmt |
| CY Investment Income | $199,750 | CYInvestmentIncomeAmt |
| PY Other Revenue | $145,463 | PYOtherRevenueAmt |
| CY Other Revenue | $153,482 | CYOtherRevenueAmt |
| PY Total Revenue | $11,832,023 | PYTotalRevenueAmt |
| CY Total Revenue | $12,253,281 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $4,840,782 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,863,058 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $5,823,883 | PYOtherExpensesAmt |
| CY Other Expenses | $6,302,032 | CYOtherExpensesAmt |
| PY Total Expenses | $10,664,665 | PYTotalExpensesAmt |
| CY Total Expenses | $11,165,090 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,167,358 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,088,191 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $23,883,952 | TotalAssetsBOYAmt |
| Total Assets EOY | $24,564,998 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,914,987 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,507,842 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $20,968,965 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $22,057,156 | NetAssetsOrFundBalancesEOYAmt |
| Mission | HEMLOCK FARMS COMMUNITY ASSOCIATION WAS ORGANIZED TO PROVIDE FOR THE CURRENT OPERATIONS AND FUTURE MAINTENANCE OF COMMON PROPERTY AT HEMLOCK FARMS AND PROVIDE SERVICES TO ITS MEMBERS | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $9,670,214 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $11,900,049 | RevenueAmt |
| Desc | HEMLOCK FARMS COMMUNITY ASSOCIATION WAS ORGANIZED TO PROVIDE ADMINISTRATION OF THE CURRENT AND FUTURE OPERATIONS AND MAINTENANCE OF COMMON PROPERTY AT HEMLOCK FARMS. THE ASSOCIATION ALSO PROVIDES VARIOUS SERVICES TO ITS MEMBERS INCLUDING, BUT NOT LIMITED TO RECREATION ACTIVITIES, PUBLIC SAFETY, SANITATION, CULTURAL ACTIVITIES, COMMUNITY CONSERVATION AND WATER SERVICES. | Desc |
| Total Program Service Expenses | $9,670,214 | 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 | Yes (true) | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | 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 | Yes (true) | 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 | Yes (true) | DisregardedEntityInd |
| Related Entity | Yes (true) | 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 | 25 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 264 | 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 |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | 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 | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL SPITZER TREASURER | PersonNm |
| Phone | 5707754200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1007 HEMLOCK FARMS | AddressLine1Txt |
| City | LORDS VALLEY | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 18428 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Key EmployeeKeyEmployeeInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| MICHAEL SIBIO | ||||||
| ASSOCIATION MANAGER | 52.00 | Yes (X) | $162,094 | $0 | $0 | |
| KAREN WILSHINSKY GRIFFITHS | ||||||
| PRESIDENT | 1.00 | $0 | $0 | $0 | Yes (X) | |
| JIM PELLECHIA | ||||||
| VICE-PRESIDENT | 1.00 | $0 | $0 | $0 | Yes (X) | |
| MICHAEL SPITZER | ||||||
| TREASURER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| GREGORY LAWLESS | ||||||
| SECRETARY | 1.00 | $0 | $0 | $0 | Yes (X) | |
| JEFFREY FERRETTI | ||||||
| ASST. TREASURER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| JOHN HANNICK | ||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| JENNIFER PASSENTI | ||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| JIM SANTOMENNA | ||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| KELLY STAGEN | ||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $162,094 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| WAYCO INC | |||||
| 190 OCONNELL ROAD | WAYMART | PA | 18472 | CONSTRUCTION | $1,051,332 |
| AETNA | |||||
| 100 151 FARMINGTON AVE | HARTFORD | CT | 06156 | HEALTH INSURANCE | $616,965 |
| SCRANTON QUINCY AMBULANCE | |||||
| 1000 REMINGTON AVE | SCRANTON | PA | 18505 | AMBULANCE SERVICES | $356,596 |
| PHILADELPHIA INSURANCE COMPANY | |||||
| ONE BALA PLAZA 231 ST ASAPHS RD | BALA CYNWYD | PA | 19004 | INSURANCE | $224,456 |
| COUNTY WASTE | |||||
| 4 ENTERPRISE AVE | CLIFTON PARK | NY | 12065 | REFUSE REMOVAL | $202,507 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 10 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $7,987,759 | MembershipDuesAmt |
| Total Contributions | $7,987,759 | TotalContributionsAmt |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,912,290 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,912,290 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $199,750 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $199,750 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $45,353 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $45,353 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $45,353 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $45,353 | UnrelatedBusinessRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ADVERTISING INCOME | Desc |
| Business | 541800 | BusinessCd |
| Total Revenue Column | $108,129 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $108,129 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $108,129 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,253,281 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,912,290 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $153,482 | UnrelatedBusinessRevenueAmt |
| Exclusion | $199,750 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $162,094 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $162,094 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,586,120 | TotalAmt |
| Program Services | $3,012,341 | ProgramServicesAmt |
| Management And General | $573,779 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $72,175 | TotalAmt |
| Program Services | $51,966 | ProgramServicesAmt |
| Management And General | $20,209 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $461,156 | TotalAmt |
| Program Services | $378,148 | ProgramServicesAmt |
| Management And General | $83,008 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $581,513 | TotalAmt |
| Program Services | $476,841 | ProgramServicesAmt |
| Management And General | $104,672 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $81,181 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $81,181 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,200 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $18,200 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,460 | TotalAmt |
| Program Services | $8,615 | ProgramServicesAmt |
| Management And General | $25,845 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $264,844 | TotalAmt |
| Program Services | $233,063 | ProgramServicesAmt |
| Management And General | $31,781 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,791 | TotalAmt |
| Program Services | $20,029 | ProgramServicesAmt |
| Management And General | $17,762 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $83,785 | TotalAmt |
| Program Services | $83,785 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,146,255 | TotalAmt |
| Program Services | $1,043,092 | ProgramServicesAmt |
| Management And General | $103,163 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $276,392 | TotalAmt |
| Program Services | $262,572 | ProgramServicesAmt |
| Management And General | $13,820 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| SUPPLIES | $317,136 | $298,108 | $19,028 | $0 |
| TELEPHONE | $42,529 | $29,770 | $12,759 | $0 |
| POSTAGE & SHIPPING | $31,097 | $18,658 | $12,439 | $0 |
| EQUIPMENT R & M | $350,252 | $301,217 | $49,035 | $0 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,618,110 | TotalAmt |
| Program Services | $3,452,009 | ProgramServicesAmt |
| Management And General | $166,101 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,165,090 | TotalAmt |
| Program Services | $9,670,214 | ProgramServicesAmt |
| Management And General | $1,494,876 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,271,697 | BOYAmt |
| EOY | $1,505,946 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $740,379 | BOYAmt |
| EOY | $783,375 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $166,573 | BOYAmt |
| EOY | $224,974 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $29,403,662 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $14,436,720 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,067,369 | BOYAmt |
| EOY | $14,966,942 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,487,353 | BOYAmt |
| EOY | $6,949,010 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $150,581 | BOYAmt |
| EOY | $134,751 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,883,952 | BOYAmt |
| EOY | $24,564,998 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $401,793 | BOYAmt |
| EOY | $416,473 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,274 | BOYAmt |
| EOY | $28,659 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,479,920 | BOYAmt |
| EOY | $2,062,710 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,914,987 | BOYAmt |
| EOY | $2,507,842 | 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 | $20,968,965 | BOYAmt |
| EOY | $22,057,156 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,968,965 | BOYAmt |
| EOY | $22,057,156 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,883,952 | BOYAmt |
| EOY | $24,564,998 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $1,088,191 | ReconcilationRevenueExpnssAmt |
| 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) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $1,344,006 | OtherCostOrOtherBasisAmt |
| Book Value | $1,344,006 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $11,547,784 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,941,281 | DepreciationAmt |
| Book Value | $5,606,503 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $12,045,804 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,096,751 | DepreciationAmt |
| Book Value | $6,949,053 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,466,068 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,398,688 | DepreciationAmt |
| Book Value | $1,067,380 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $14,966,942 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CERT. OF DEPOSIT AND MONEY MARKET ACCTS. | Desc |
| Book Value | $6,949,010 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $6,949,010 | TotalBookValueProgramRltdAmt |
| Total Rev Etc Audited Fincl Stmt | $12,253,281 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $12,253,281 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $12,253,281 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $11,165,090 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $11,165,090 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $11,165,090 | TotalExpensesPerForm990Amt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL SIBIO | PersonNm |
| Base Compensation Filing Org | $162,094 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $6,484 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $19,426 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $188,004 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (28 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Pt VI, Line 8a | Written minutes are recorded. |
| Pt VI, Line 8b | Written minutes are recorded. |
| Pt VI, Line 11b | The 990 is prepared by an outside accountant and forwarded to the Community Manager and the Audit Committee for their review. The Community Manager and Audit Committee then forward the 990 to the Board of Directors for final review and approval. |
| Pt VI, Line 12c | Each year department heads and Board members are required to sign a conflict of interest policy. Throughout the year, all applicable persons are reminded to disclose any conflicts of interest should any arise. |
| Pt VI, Line 15a | Yearly reviews are performed on key employees. Salaries are based on performance and longevity. Consideration is given to salaries paid for similar employees of other local community associations. |
| Pt VI, Line 15b | The Association utilizes a manager review sub-committee of the Board of Directors that is responsible for setting/monitoring the salary of the Community Manager. The committee takes into consideration the size, complexity and location of the Association in relation to the other community associations and the rates of which other community managers are paid as well as performance standards on which the manager is evaluated. |
| Pt VI, Line 19 | The Association maintains a list of documents that are available for members to review upon request. |
| Pt XI | Other comprehensive net loss |
| Pt VI, Line 6 | Members consist of property owners within Hemlock Farms Community Association, Inc. |
| Pt VI, Line 7a | Members in good standing elect the governing body. |
| Pt VI, Line 7b | Certain capital expenditures require membership approval. |
| Form 990, Part IX, Line 24e | UNIFORMS 19498. 19498. 0. 0. |
| Form 990, Part IX, Line 24e | BANK CHARGES 330. 330. 0. 0. |
| Form 990, Part IX, Line 24e | PRINTING & PUBLICATIONS 83634. 72762. 10872. 0. |
| Form 990, Part IX, Line 24e | ENGINEERING FEES 34494. 34494. 0. 0. |
| Form 990, Part IX, Line 24e | CONTRACTED SERVICES 224868. 110185. 114683. 0. |
| Form 990, Part IX, Line 24e | REFUSE REMOVAL 389805. 389805. 0. 0. |
| Form 990, Part IX, Line 24e | LAKE & ENVIRONMENTAL 208463. 208463. 0. 0. |
| Form 990, Part IX, Line 24e | RESERVE & ROAD EXPENSES 1550492. 1550492. 0. 0. |
| Form 990, Part IX, Line 24e | MINOR EQUIPMENT 58051. 58051. 0. 0. |
| Form 990, Part IX, Line 24e | AUTO & FUEL 184836. 179291. 5545. 0. |
| Form 990, Part IX, Line 24e | CONTINGENCY 29744. 22308. 7436. 0. |
| Form 990, Part IX, Line 24e | BAD DEBTS 321000. 321000. 0. 0. |
| Form 990, Part IX, Line 24e | ALS CONTRACT 358491. 358491. 0. 0. |
| Form 990, Part IX, Line 24e | REAL ESTATE TAXES 22719. 22719. 0. 0. |
| Form 990, Part IX, Line 24e | COMMUNITY EVENTS 112492. 85494. 26998. 0. |
| Form 990, Part IX, Line 24e | MISCELLANEOUS 2983. 2416. 567. 0. |
| Form 990, Part IX, Line 24e | LOSS ON DISPOSAL OF EQUIPMENT 16210. 16210. 0. 0. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HFCA HOLDINGS LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1000 HEMLOCK FARMS | AddressLine1Txt |
| City | HAWLEY | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 18428 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 465574240 | EIN |
| Primary Activities | REAL ESTATE MANAGEMENT | PrimaryActivitiesTxt |
| Legal Domicile State | PA | LegalDomicileStateCd |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HEMLOCK FARMS CONSERVANCY | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1007 HEMLOCK FARMS | AddressLine1Txt |
| City | HAWLEY | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 18428 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 263741841 | EIN |
| Primary Activities | ENVIRONMENTAL CONSERVATION | PrimaryActivitiesTxt |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | 9 | PublicCharityStatusTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | Yes (true) | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HEMLOCK FARMS CONSERVANCY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | N,O | TransactionTypeTxt |
| Involved | $8,000 | InvolvedAmt |
| Method Of Amount Determination | ESTIMATE | MethodOfAmountDeterminationTxt |