VILLAGE CREEK COMMUNITY ASSOCIATION INC: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization: VILLAGE CREEK COMMUNITY ASSOCIATION INC (EIN 76-0632017)
Tax period: 2019-01-01 to 2019-12-31
Filed: 2020-05-15
IRS object ID: 202041369349305174
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	2020-05-15T23:16:33-04:00	ReturnTs
Tax Period End	2019-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	760371271	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	ELAINE W COMBS CPA	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	P O BOX 148	AddressLine1Txt
City	Hungerford	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	77448	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	760632017	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	VILLAGE CREEK COMMUNITY ASSOCIATION	BusinessNameLine1Txt

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

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	17171 PARK ROW	AddressLine1Txt
City	Houston	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	77084	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	BRIAN MARTIN	PersonNm
Person Title	DIRECTOR	PersonTitleTxt
Phone	2815041300	PhoneNum
Signature	2020-02-27	SignatureDt
Discuss With Paid Preparer	false	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	ELAINE W COMBS	PreparerPersonNm
PTIN	P01060956	PTIN
Phone	2814136593	PhoneNum
Preparation	2020-05-15	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	174.246.199.79	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2020-05-15	IPDt
IP Tm	23:31:33	IPTm
Federal Original Submission Id	7692062020136gwljyij	FederalOriginalSubmissionId
Federal Original Submission Id	2020-05-15	FederalOriginalSubmissionIdDt
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	DD1FD7F0DF55D3616BC06B5D8B73A3DFE03BBF9F	AtSubmissionCreationDeviceId
At Submission Filing Device Id	DD1FD7F0DF55D3616BC06B5D8B73A3DFE03BBF9F	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2019	TaxYr
Build TS	2020-09-22 18:59:49Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	BRIAN MARTIN	PrincipalOfficerNm
Gross Receipts	$573,131	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1999	FormationYr
Legal Domicile State	TX	LegalDomicileStateCd
Activity Or Mission	TO MAINTAIN THE COMMON AREAS AND AMENITIES, WHICH INCLUDE SIDEWALKS, LANDSCAPING, LAKE, PARKS, SPLASH PAD AND SWIMMING POOL AND ALL OF WHICH BENEFITS THE ENTIRE COMMUNITY	ActivityOrMissionDesc
Voting Members Governing Body	0	VotingMembersGoverningBodyCnt
Voting Members Independent	0	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
CY Contributions Grants	$566,836	CYContributionsGrantsAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
CY Investment Income	$687	CYInvestmentIncomeAmt
PY Other Revenue	$519,111	PYOtherRevenueAmt
CY Other Revenue	$5,608	CYOtherRevenueAmt
PY Total Revenue	$519,111	PYTotalRevenueAmt
CY Total Revenue	$573,131	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$583,145	PYOtherExpensesAmt
CY Other Expenses	$481,762	CYOtherExpensesAmt
PY Total Expenses	$583,145	PYTotalExpensesAmt
CY Total Expenses	$481,762	CYTotalExpensesAmt
PY Revenues Less Expenses	-$64,034	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$91,369	CYRevenuesLessExpensesAmt
Total Assets BOY	$537,888	TotalAssetsBOYAmt
Total Assets EOY	$611,286	TotalAssetsEOYAmt
Total Liabilities BOY	$232,720	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$202,124	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$305,168	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$409,162	NetAssetsOrFundBalancesEOYAmt
Mission	TO MAINTAIN THE COMMON AREAS AND AMENITIES, WHICH INCLUDE SIDEWALKS, LANDSCAPING, LAKE, PARKS, SPLASH PAD AND SWIMMING POOL AND ALL OF WHICH BENEFITS THE ENTIRE COMMUNITY	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$418,183	ExpenseAmt
Desc	TO PROVIDE MAINTENANCE OF ALL COMMON AREAS AND AMENITIES WHICH INCLUDE SIDEWALKS, LANDSCAPING, LAKE, PARKS SPLASH PADS AND SWIMMING POOL AND ALL OF WHICH BENEFITS THE ENTIRE COMMUNITY	Desc
Total Program Service Expenses	$418,183	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	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
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
Form8899 Filedind	false	Form8899Filedind
Form1098 C Filed	false	Form1098CFiledInd
DAF Excess Business Holdings	false	DAFExcessBusinessHoldingsInd
Taxable Distributions	false	TaxableDistributionsInd
Distribution To Donor	false	DistributionToDonorInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	0	GoverningBodyVotingMembersCnt
Independent Voting Member	0	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (true)	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (true)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	CREST MANAGEMENT	PersonNm
Phone	2819454618	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	17171 PARK ROW STE 310	AddressLine1Txt
City	Houston	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	77084	ZIPCd

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

Form990 Part VII Section A Form990PartVIISectionAGrp

Field	Value	IRS element (for citing)
Person	BRIAN MARTIN	PersonNm
Title	DIRECTOR	TitleTxt
Average Hours Per Week	0.00	AverageHoursPerWeekRt
Average Hours Per Week Rltd Org	0.00	AverageHoursPerWeekRltdOrgRt
Officer	Yes (X)	OfficerInd
Reportable Comp From Org	$0	ReportableCompFromOrgAmt
Reportable Comp From Rltd Org	$0	ReportableCompFromRltdOrgAmt
Other Compensation	$0	OtherCompensationAmt

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Membership Dues	$566,836	MembershipDuesAmt
Total Contributions	$566,836	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$687	TotalRevenueColumnAmt
Related Or Exempt Func Income	$687	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	LATE FEES AND OTHER	Desc
Business	531310	BusinessCd
Total Revenue Column	$5,608	TotalRevenueColumnAmt
Related Or Exempt Func Income	$5,608	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$5,608	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$573,131	TotalRevenueColumnAmt
Related Or Exempt Func Income	$6,295	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$28,732	TotalAmt
Management And General	$28,732	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$4,423	TotalAmt
Management And General	$4,423	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$2,100	TotalAmt
Management And General	$2,100	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$13,182	TotalAmt
Management And General	$13,182	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$15,154	TotalAmt
Management And General	$15,154	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

Field	Value	IRS element (for citing)
Desc	PROGRAM EXPENSES	Desc
Total	$418,171	TotalAmt
Program Services	$418,183	ProgramServicesAmt
Management And General	-$12	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$481,762	TotalAmt
Program Services	$418,183	ProgramServicesAmt
Management And General	$63,579	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$250,156	BOYAmt
EOY	$278,910	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$231,685	BOYAmt
EOY	$236,989	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$45,839	BOYAmt
EOY	$81,081	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$10,208	BOYAmt
EOY	$14,306	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$537,888	BOYAmt
EOY	$611,286	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$22,695	BOYAmt
EOY	$14,568	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$208,025	BOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$2,000	BOYAmt
EOY	$187,556	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$232,720	BOYAmt
EOY	$202,124	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	$305,168	BOYAmt
EOY	$409,162	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$305,168	BOYAmt
EOY	$409,162	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$537,888	BOYAmt
EOY	$611,286	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$91,369	ReconcilationRevenueExpnssAmt
Prior Period Adjustments	$12,625	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	Yes (true)	AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

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

Field	Value	IRS element (for citing)
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
CONSTRUCTION DEPOSITS	$2,000
PREPAID ASSESSMENTS	$185,556

Field	Value	IRS element (for citing)
Total Liability	$187,556	TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Management duties delegation Part VI line 3	THE ASSOCIATION HAS HIRED A MANAGEMENT COMPANY TO OVERSEE THE DAY TO DAY OPERATIONS
Members or stockholder classes and rights Part VI line 6	ALL HOMEOWNERS HAVE ONE VOTE PER EACH LOT THT IS OWNED
Member election for additional members Part VI line 7a	ALL MEMBERS HAVE ONE VOTE PER EACH LOT OWNED AND CAN VOTE FOR MEMBERS ON THE BOARD
Governing body decisions Part VI line 7b	ALL GOVERNING BODY DECISIONS ARE MADE BY THE BOARD
Form 990 governing body review Part VI line 11	THE FORM 990 WAS PRESENTED TO THE BOARD PRIOR TO FILING
Governing documents etc available to public Part VI line 19	ALL GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST