NORMANDY FOREST HOMEOWNERS ASSOCIATION INC: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization: NORMANDY FOREST HOMEOWNERS ASSOCIATION INC (EIN 76-0484166)
Tax period: 2019-01-01 to 2019-12-31
Filed: 2020-11-12
IRS object ID: 202033179349301743
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
Form 990
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2020-11-12T09:25:29-06:00	ReturnTs
Tax Period End	2019-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	820961820	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CANADY & CANADY LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	4801 Woodway Dr STE470E	AddressLine1Txt
City	HOUSTON	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	77056	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	760484166	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	NORMANDY FOREST HOMEOWNERS ASSOCIATION	BusinessNameLine1Txt
Business Name Line2	INC	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	NORM	BusinessNameControlTxt
Phone	7133297100	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	11000 CORPORATE CENTRE DR No 150	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	2815370957	PhoneNum
Signature	2020-11-03	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	SCOTT SCARBOROUGH	PreparerPersonNm
PTIN	P02047894	PTIN
Phone	7137831021	PhoneNum
Preparation	2020-11-03	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	50.210.193.106	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2020-11-03	IPDt
IP Tm	13:55:42	IPTm
IP Timezone	CS	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	337B6F94673AD44018637F230051A16407F4E398	AtSubmissionCreationDeviceId
At Submission Filing Device Id	337B6F94673AD44018637F230051A16407F4E398	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)
Address Change	Yes (X)	AddressChangeInd
Principal Officer	PAUL DIAZ	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	6630 CYPRESSWOOD DRIVE STE 100	AddressLine1Txt
City	SPRING	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	77379	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$297,008	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.NORMANDYFORESTHOA.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1995	FormationYr
Legal Domicile State	TX	LegalDomicileStateCd
Activity Or Mission	MAINTAIN, PRESERVE THE COMMON PROPERTY AND PROMOTE SOCIAL WELFARE OF THE RESIDENTS AND PROPERTY OWNERS WHICH BENEFIT THE COMMUNITY AT LARGE.	ActivityOrMissionDesc
Voting Members Governing Body	5	VotingMembersGoverningBodyCnt
Voting Members Independent	5	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$83	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$265,460	PYProgramServiceRevenueAmt
CY Program Service Revenue	$265,500	CYProgramServiceRevenueAmt
PY Investment Income	$82	PYInvestmentIncomeAmt
CY Investment Income	$83	CYInvestmentIncomeAmt
PY Other Revenue	$36,826	PYOtherRevenueAmt
CY Other Revenue	$31,425	CYOtherRevenueAmt
PY Total Revenue	$302,368	PYTotalRevenueAmt
CY Total Revenue	$297,008	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	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$265,143	PYOtherExpensesAmt
CY Other Expenses	$270,230	CYOtherExpensesAmt
PY Total Expenses	$265,143	PYTotalExpensesAmt
CY Total Expenses	$270,230	CYTotalExpensesAmt
PY Revenues Less Expenses	$37,225	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$26,778	CYRevenuesLessExpensesAmt
Total Assets BOY	$289,715	TotalAssetsBOYAmt
Total Assets EOY	$329,737	TotalAssetsEOYAmt
Total Liabilities BOY	$65,681	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$78,925	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$224,034	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$250,812	NetAssetsOrFundBalancesEOYAmt
Mission	COLLECTION,EXPENDITURE AND MANAGEMENT OF THE MAINTENANCE FUNDS, ENFORCEMENT OF THE RESTRICTIVE COVENANTS, AND ARCHITECTURAL CONTROL OF THE LOTS IN THE PROPERTY.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$190,878	ExpenseAmt
Revenue	$297,008	RevenueAmt
Desc	MAINTENANCE AND PRESERVATION OF THE COMMON PROPERTY, ENFORCEMENT OF THE RESTRICTIVE COVENANTS AND ARCHITECTURAL CONTROL OF THE LOTS IN THE PROPERTY.	Desc
Total Program Service Expenses	$190,878	TotalProgramServiceExpensesAmt
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	0	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	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	0	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	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
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	5	GoverningBodyVotingMembersCnt
Independent Voting Member	5	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	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	0	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	0	ConflictOfInterestPolicyInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ASSOCIA PRINCIPAL MANAGEMENT GROUP OF	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	7133297100	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	11000 CORPORATE CENTRE DR STE 150	AddressLine1Txt
City	HOUSTON	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	770415179	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	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
PAUL DIAZ
PRESIDENT	3.00	Yes (X)	Yes (X)	$0	$0	$0
WILLMARIE MUNIZ
VICE PRESIDENT	3.00	Yes (X)	Yes (X)	$0	$0	$0
ANGELA NANDLAL
SECRETARY	3.00	Yes (X)	Yes (X)	$0	$0	$0
ANDREW HANDY
TREASURER	3.00	Yes (X)	Yes (X)	$0	$0	$0
CECIL MIXON
DIRECTOR	3.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	ASSESSMENTS	Desc
Business	900099	BusinessCd
Total Revenue Column	$265,500	TotalRevenueColumnAmt
Related Or Exempt Func Income	$265,500	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$265,500	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$83	TotalRevenueColumnAmt
Unrelated Business Revenue	$83	UnrelatedBusinessRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
OTHER INCOME	900099	$15,848	$15,848
LEGAL REIMBURSEMENT	900099	$15,577	$15,577

Field	Value	IRS element (for citing)
Other Revenue Total	$31,425	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$297,008	TotalRevenueColumnAmt
Related Or Exempt Func Income	$296,925	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$83	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$25,422	TotalAmt
Management And General	$25,422	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$38,621	TotalAmt
Management And General	$38,621	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$2,630	TotalAmt
Management And General	$2,630	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$12,679	TotalAmt
Management And General	$12,679	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$12,581	TotalAmt
Program Services	$12,581	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
POOL	$48,293	$48,293
LANDSCAPE	$47,259	$47,259
REPAIR AND MAINTENANCE	$32,716	$32,716
ELECTRICITY	$31,420	$31,420

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$18,609	TotalAmt
Program Services	$18,609	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$270,230	TotalAmt
Program Services	$190,878	ProgramServicesAmt
Management And General	$79,352	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$251,464	BOYAmt
EOY	$291,986	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$32,800	BOYAmt
EOY	$22,684	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$4,976	BOYAmt
EOY	$15,067	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$475	BOYAmt
EOY	$0	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$289,715	BOYAmt
EOY	$329,737	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$65,681	BOYAmt
EOY	$78,925	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$65,681	BOYAmt
EOY	$78,925	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$224,034	BOYAmt
EOY	$250,812	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$224,034	BOYAmt
EOY	$250,812	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$289,715	BOYAmt
EOY	$329,737	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$26,778	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$0	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
ASSESSMENTS RECEIVED IN ADVANCE	$67,500
OTHER PAYABLE AND ACCRUED EXPENSES	$11,425

Field	Value	IRS element (for citing)
Total Liability	$78,925	TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section A, line 3	The Association hired a management company to perform day to day management service under the instruction of Board of Directors.
Form 990, Part VI, Section A, line 6	Membership is automatic upon pruchase of a lot.
Form 990, Part VI, Section A, line 7a	Annually members meet to elect new board members.
Form 990, Part VI, Section B, line 11b	Tax return is submitted to the board for review prior to filing.
Form 990, Part VI, Section C, line 19	Governing documents and financial statements are available at the management office during normal business hours.