HUNTERS CREEK COMMUNITY ASSOCIATION INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: HUNTERS CREEK COMMUNITY ASSOCIATION INC (EIN 59-2730786)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-10-14
IRS object ID: 202512879349301761
Schema version: 2024v5.2
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	2025-10-14T16:46:25-04:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	205622757	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Cole & Associates LLC CPA	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	4307 Vineland Road Suite H20	AddressLine1Txt
City	Orlando	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	32811	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	592730786	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Hunters Creek Community Assoc	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
In Care Of	% Ruthanne Conner-King	InCareOfNm
Business Name Control	HUNT	BusinessNameControlTxt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	14101 Town Loop Boulevard	AddressLine1Txt
City	Orlando	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	32837	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	RUTHANNE CONNER-KING	PersonNm
Person Title	President	PersonTitleTxt
Phone	4072406000	PhoneNum
Signature	2025-04-15	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	DAYO O APENA CPA	PreparerPersonNm
PTIN	P02466051	PTIN
Phone	4073514730	PhoneNum
Preparation	2025-10-14	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	Ruthanne ConnorKing	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	14101 Town Loop Boulevard	AddressLine1Txt
City	Orlando	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	32837	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$10,533,885	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	www.hunterscreek.net	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1986	FormationYr
Legal Domicile State	FL	LegalDomicileStateCd
Activity Or Mission	Homeowners Association	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Gross UBI	$157,236	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$8,731,836	PYProgramServiceRevenueAmt
CY Program Service Revenue	$9,168,379	CYProgramServiceRevenueAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
PY Other Revenue	$1,256,416	PYOtherRevenueAmt
CY Other Revenue	$1,365,506	CYOtherRevenueAmt
PY Total Revenue	$9,988,252	PYTotalRevenueAmt
CY Total Revenue	$10,533,885	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$3,910,189	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$4,060,348	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$5,994,658	PYOtherExpensesAmt
CY Other Expenses	$6,061,504	CYOtherExpensesAmt
PY Total Expenses	$9,904,847	PYTotalExpensesAmt
CY Total Expenses	$10,121,852	CYTotalExpensesAmt
PY Revenues Less Expenses	$83,405	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$412,033	CYRevenuesLessExpensesAmt
Total Assets BOY	$9,460,284	TotalAssetsBOYAmt
Total Assets EOY	$10,307,939	TotalAssetsEOYAmt
Total Liabilities BOY	$947,211	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,022,508	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$8,513,073	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$9,285,431	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	Homeowners Association	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$5,840,020	ExpenseAmt
Desc	To own & maintain common green areas, streets and sidewalks and preserve the appearance and security of the development for the benefit of all residents.	Desc
Total Program Service Expenses	$5,840,020	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	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	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
Transaction With Control Ent	false	TransactionWithControlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	false	BackupWthldComplianceInd
Employee	0	EmployeeCnt
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
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	7	GoverningBodyVotingMembersCnt
Independent Voting Member	7	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	false	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	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	Hunters Creek HOA	PersonNm
Phone	4072406000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	14101 Town Loop Blvd	AddressLine1Txt
City	Orlando	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	32837	ZIPCd

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

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
Ruthanne Connor-King
President	0.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
Joe Klein
Vice President	0.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
Gwen Winemiller
Secretary	0.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
Troy Kishbaugh
Director	0.00	0.00	Yes (X)		$0	$0	$0
Matt Thielmann
Treasurer	0.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
Wendy White
Director	0.00	0.00	Yes (X)		$0	$0	$0
Errick Rees
Director	0.00	0.00	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	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
Assessment income	531390	$8,901,497	$8,901,497
Communications income	541800	$157,236		$157,236
Late Fees	531390	$109,646	$109,646

Field	Value	IRS element (for citing)
Total Program Service Revenue	$9,168,379	TotalProgramServiceRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Working capital	531390	$196,794	$196,794
Recreation income	531390	$228,360	$228,360
Violation & Estoppel	531390	$99,720	$99,720

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$840,632	TotalRevenueColumnAmt
Related Or Exempt Func Income	$840,632	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$1,365,506	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$10,533,885	TotalRevenueColumnAmt
Related Or Exempt Func Income	$10,376,649	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$157,236	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$4,060,348	TotalAmt
Program Services	$139,876	ProgramServicesAmt
Management And General	$3,920,472	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$81,768	TotalAmt
Management And General	$81,768	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$19,915	TotalAmt
Management And General	$19,915	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$217,903	TotalAmt
Management And General	$217,903	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$114,569	TotalAmt
Program Services	$109,203	ProgramServicesAmt
Management And General	$5,366	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$250,520	TotalAmt
Program Services	$214,112	ProgramServicesAmt
Management And General	$36,408	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
Communications expense	$141,794	$141,794
Landscaping	$365,770	$365,770
Security	$491,972	$491,972
Grounds maintenance	$1,197,089	$1,197,089

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,180,204	TotalAmt
Program Services	$3,180,204	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$10,121,852	TotalAmt
Program Services	$5,840,020	ProgramServicesAmt
Management And General	$4,281,832	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$2,448,909	BOYAmt
EOY	$2,576,365	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$5,186,326	BOYAmt
EOY	$5,837,496	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$35,722	BOYAmt
EOY	$187,615	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$23,279	BOYAmt
EOY	$2,083	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$3,417,783	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$1,764,068	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$1,724,355	BOYAmt
EOY	$1,653,715	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$41,693	BOYAmt
EOY	$50,665	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$9,460,284	BOYAmt
EOY	$10,307,939	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$449,564	BOYAmt
EOY	$734,635	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$497,647	BOYAmt
EOY	$287,873	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$947,211	BOYAmt
EOY	$1,022,508	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	$2,548,807	BOYAmt
EOY	$3,012,776	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$5,964,266	BOYAmt
EOY	$6,272,655	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$8,513,073	BOYAmt
EOY	$9,285,431	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$9,460,284	BOYAmt
EOY	$10,307,939	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$412,033	ReconcilationRevenueExpnssAmt
Prior Period Adjustments	$360,325	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
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)
Other Cost Or Other Basis	$663,395	OtherCostOrOtherBasisAmt
Book Value	$663,395	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,201,741	OtherCostOrOtherBasisAmt
Depreciation	$1,336,911	DepreciationAmt
Book Value	$864,830	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$116,008	OtherCostOrOtherBasisAmt
Depreciation	$65,904	DepreciationAmt
Book Value	$50,104	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$436,639	OtherCostOrOtherBasisAmt
Depreciation	$361,253	DepreciationAmt
Book Value	$75,386	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$1,653,715	TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Member election for additional members Part VI line 7a	yes
Governing body decisions Part VI line 7b	yes
Form 990 governing body review Part VI line 11	Form is reviewed by the organizations controller before being signed by the officer
Governing documents etc available to public Part VI line 19	The governing documents are made available to the public No documents available to the public
Explanation of other changes in net assets or fund balances Part XI line 9	Association applied $350,900 of items to operating fund balance and the tax return was prepared before the audit was completed and those items were reclassified.
List of other expenses Part IX line 24e	The other expense items combined into line 24e were listed on the overflow statement.
Part III response or note to any other line in Part III	Advertising Revenue from Community Monthly Magazine