STRATEGY STUDIO / PUBLIC DATA EXPLORER

VILLAGE CREEK COMMUNITY ASSOCIATION INC: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
VILLAGE CREEK COMMUNITY ASSOCIATION INC (EIN 76-0632017)
Tax period
2014-01-01 to 2014-12-31
Filed
2015-11-02
IRS object ID
201543069349301004
Schema version
2014v5.0
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

FieldValueIRS element (for citing)
Return2015-11-02T11:17:25-06:00ReturnTs
Tax Period End2014-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN742332623PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ARMSTRONG VAUGHAN & ASSOCIATES PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1941 WEST BYRD BLVD STE 101AddressLine1Txt
CityUNIVERSAL CITYCityNm
State AbbreviationTXStateAbbreviationCd
ZIP78148ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2014-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN760632017EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1VILLAGE CREEK COMMUNITY ASSOCIATIONBusinessNameLine1Txt
Business Name Line2INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlVILLBusinessNameControlTxt
Phone2104940659PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line117319 SAN PEDRO SUITE 318AddressLine1Txt
CitySAN ANTONIOCityNm
State AbbreviationTXStateAbbreviationCd
ZIP78232ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKEITH EDWARDSPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone2104940659PhoneNum
Signature2015-10-27SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDEBORAH F FRASERPreparerPersonNm
PTINP00647739PTIN
Phone2106586229PhoneNum
Preparation2015-11-02PreparationDt
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-04-25 22:37:26ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Principal OfficerKEITH EDWARDSPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line117319 SAN PEDRO SUITE 318AddressLine1Txt
CitySAN ANTONIOCityNm
State AbbreviationTXStateAbbreviationCd
ZIP78232ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$519,628GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.SPECTRUMAM.COMWebsiteAddressTxt
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation1999FormationYr
Legal Domicile StateTXLegalDomicileStateCd
Activity Or MissionTO PROVIDE VARIOUS COMMUNITY ACTIVITIES, AND MAINTAIN COMMON AREAS, SIDEWALKS, STREETLIGHTS, ROADS, PARKS, PEST CONTROL AND SWIMMING POOL. ALL OF WHICH BENEFIT THE ENTIRE COMMUNITYActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers10TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$515,430PYProgramServiceRevenueAmt
CY Program Service Revenue$515,430CYProgramServiceRevenueAmt
PY Investment Income$437PYInvestmentIncomeAmt
CY Investment Income$634CYInvestmentIncomeAmt
PY Other Revenue$23,723PYOtherRevenueAmt
CY Other Revenue$3,564CYOtherRevenueAmt
PY Total Revenue$539,590PYTotalRevenueAmt
CY Total Revenue$519,628CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$500,914PYOtherExpensesAmt
CY Other Expenses$565,346CYOtherExpensesAmt
PY Total Expenses$500,914PYTotalExpensesAmt
CY Total Expenses$565,346CYTotalExpensesAmt
PY Revenues Less Expenses$38,676PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$45,718CYRevenuesLessExpensesAmt
Total Assets BOY$622,444TotalAssetsBOYAmt
Total Assets EOY$354,839TotalAssetsEOYAmt
Total Liabilities BOY$240,502TotalLiabilitiesBOYAmt
Total Liabilities EOY$18,615TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$381,942NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$336,224NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE VARIOUS COMMUNITY ACTIVITIES, AND MAINTAIN COMMON AREAS, SIDEWALKS, STREETLIGHTS, ROADS, PARKS, PEST CONTROL AND SWIMMING POOL. ALL OF WHICH BENEFIT THE ENTIRE COMMUNITYMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$512,364ExpenseAmt
DescPROVIDED VARIOUS COMMUNITY ACTIVITIES, AND MAINTAINED COMMON AREAS, SIDEWALKS, STREETLIGHTS, ROADS, PARKS, PEST CONTROL AND SWIMMING POOL. ALL OF WHICH BENEFITTED THE ENTIRE COMMUNITY.Desc
Total Program Service Expenses$512,364TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxYes (true)SubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (true)DelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SPECTRUM ASSOCIATION MANAGEMENT LPBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2104940659PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line117319 SAN PEDRO STE 318AddressLine1Txt
CitySAN ANTONIOCityNm
State AbbreviationTXStateAbbreviationCd
ZIP78232ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
KEITH EDWARDS
PRESIDENT2.00Yes (X)Yes (X)$0$0$0
THOMAS BROGAN
VICE PRESIDE2.00Yes (X)Yes (X)$0$0$0
LAURA DOMANGUE
SECRETARY/TR2.00Yes (X)Yes (X)$0$0$0
BRADY SIMPSON
DIRECTOR2.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescASSESSMENT INCOMEDesc
Total Revenue Column$515,430TotalRevenueColumnAmt
Related Or Exempt Func Income$515,430RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$515,430TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$634TotalRevenueColumnAmt
Exclusion$634ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
COLLECTION INCOME900099$3,079$3,079
MISCELLANEOUS INCOME900099$485$485
FieldValueIRS element (for citing)
Other Revenue Total$3,564OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$519,628TotalRevenueColumnAmt
Related Or Exempt Func Income$518,994RelatedOrExemptFuncIncomeAmt
Exclusion$634ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$36,094TotalAmt
Management And General$36,094ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$6,392TotalAmt
Management And General$6,392ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$2,190TotalAmt
Management And General$2,190ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$8,306TotalAmt
Management And General$8,306ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$7,068TotalAmt
Program Services$7,068ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$12,706TotalAmt
Program Services$12,706ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
RESERVE EXPENDITURES$189,400$189,400
CONTRACTED SERVICES$138,212$138,212
UTILITIES$97,798$97,798
COMMON AREA MAINTENANCE$58,650$58,650

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$8,530TotalAmt
Program Services$8,530ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$565,346TotalAmt
Program Services$512,364ProgramServicesAmt
Management And General$52,982ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$597,958BOYAmt
EOY$319,552EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$13,896BOYAmt
EOY$17,879EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$10,590BOYAmt
EOY$17,408EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$622,444BOYAmt
EOY$354,839EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$21,376BOYAmt
EOY$1,089EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$219,126BOYAmt
EOY$15,526EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
EOY$2,000EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$240,502BOYAmt
EOY$18,615EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$381,942BOYAmt
EOY$336,224EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$381,942BOYAmt
EOY$336,224EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$622,444BOYAmt
EOY$354,839EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$45,718ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues NondedYes (true)SubstantiallyAllDuesNondedInd
Only In House LobbyingYes (true)OnlyInHouseLobbyingInd
Agree Carryover Prior YearfalseAgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescCONSTRUCTION DEPOSITDesc
Amt$2,000Amt
FieldValueIRS element (for citing)
Total Liability$2,000TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$519,628TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$519,628RevenueSubtotalAmt
Total Revenue Per Form990$519,628TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$565,346TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$565,346ExpensesSubtotalAmt
Total Expenses Per Form990$565,346TotalExpensesPerForm990Amt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 3THE DAY TO DAY OPERATIONS ARE DELEGATED TO SPECTRUM ASSOCATION MANAGEMENT.
FORM 990, PAGE 6, PART VI, LINE 6THE ASSOCIATION MEMBERSHIP CONSISTS OF HOMEOWNER MEMBERS.
FORM 990, PAGE 6, PART VI, LINE 7ATHE MEMBERS ELECT THE GOVERNING BOARD, THEN GOVERNING DECISIONS OF THE ASSOCIATION ARE MADE BY THE BOARD MEMBERS OF THE ASSOCIATION.
FORM 990, PAGE 6, PART VI, LINE 11BA COPY OF THE FORM 990 IS PROVIDED TO THE BOARD MEMBERS FOR THEIR REVIEW AT THE BOARD OF DIRECTORS MEETING.
FORM 990, PAGE 6, PART VI, LINE 19THE GOVERNING DOCUMENTS OF THE ORGANIZATION ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.