COMMUNITY MEDICAL ASSOCIATES INC: Form 990EZ, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- COMMUNITY MEDICAL ASSOCIATES INC (EIN 71-0899862)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-07-25
- IRS object ID
- 201442069349200019
- Schema version
- 2013v3.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-07-25T15:53:56-05:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 752684420 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Owen Lyon & Associates PC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 385 West Main Street | AddressLine1 |
| City | Lewisville | City |
| State | TX | State |
| ZIP Code | 75057 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 710899862 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Community Medical Associates Inc | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COMM | BusinessNameControlTxt |
| Phone | 9723170529 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 265 | AddressLine1 |
| City | Argyle | City |
| State | TX | State |
| ZIP Code | 76226 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Darla Kincaid | PersonNm |
| Person Title | President | PersonTitleTxt |
| Phone | 9723170529 | PhoneNum |
| Signature | 2014-07-23 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Linda Burney Fuhr EA | PreparerPersonNm |
| PTIN | P01202284 | PTIN |
| Phone | 9723170529 | PhoneNum |
| Preparation | 2014-07-23 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | N/A | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $144,680 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Program Service Revenue | $144,671 | ProgramServiceRevenueAmt |
| Investment Income | $9 | InvestmentIncomeAmt |
| Total Revenue | $144,680 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $130,734 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $3,022 | FeesAndOtherPymtToIndCntrctAmt |
| Printing Publications Postage | $98 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $11,602 | OtherExpensesTotalAmt |
| Total Expenses | $145,456 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$776 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $3,271 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $2,495 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,766 | BOYAmt |
| EOY | $9,077 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $649 | BOYAmt |
| EOY | $0 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,415 | BOYAmt |
| EOY | $9,077 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,144 | BOYAmt |
| EOY | $6,582 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,271 | BOYAmt |
| EOY | $2,495 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | Community Medical Associates contracts with not-for-profit health clinics to provide physicians to treat patients and oversee the work of Nurse Practitioners, Physician's Assistants, and other health care providers. The contracts are "at cost", thus providing the clinics with quality care at a significant cost savings than if they had to contract with for-profit physician staffing groups. Under Texas State law, physicians can only be employed by a "licensed medical practice unit" and the governing Board of the practice unit must all be comprised solely of physicians licensed to practice medicine in the State of Texas. Community Medical Associates meets this criteria and is therefore able to employ and supervise the physicians assigned to these not-for-profit health clinics who do not meet the criteria to directly employ their own staff physicians. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | Community Medical Associates contracts with two not-for-profit health clinics located in Lewisville, TX to provide physicians that treat patients and oversee the work of Nurse Practitioners, Physician's Assistants, and other health care providers. The contracts are "at cost", thus providing the clinics with quality care at a significant cost savings than if they had to contract with for-profit physician staffing groups. The CMA Board of Directors is comprised of individuals who are all licensed to practice medicine in the State of Texas. They serve on an all-volunteer basis to provide medical oversight of the organization's two physician-employees. | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $0 | GrantsAndAllocationsAmt |
| Program Service Expenses | $140,893 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $140,893 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (10 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| Ralph Fitzgerald MD | ||||
| Director/President | 5.00 | $0 | $0 | $0 |
| Lee Drinkard MD | ||||
| Director/Vice President | 1.00 | $0 | $0 | $0 |
| Darletta Kincaid MD | ||||
| Director/PediPlace Liaison | 2.00 | $0 | $0 | $0 |
| Tamra Deuser MD | ||||
| Director/CCA Clinic Liaiso | 1.00 | $0 | $0 | $0 |
| Glen Ogden MD | ||||
| Director | 0.50 | $0 | $0 | $0 |
| Sherry Barnett MD | ||||
| Director | 0.50 | $0 | $0 | $0 |
| Mehendra Patel MD | ||||
| Director | 0.50 | $0 | $0 | $0 |
| William S Smith Jr MD | ||||
| Medical Director-PediPlace | 24.00 | $106,191 | $0 | $0 |
| Cynthia R Muller MD | ||||
| Medical Director-CCA Adult | 3.50 | $11,830 | $0 | $0 |
| Francis Mascaranhas MD | ||||
| Medical Director-CCA Adult | 8.00 | $12,713 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Carol Eichler | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 613 Seals Road | AddressLine1 |
| City | Bartonville | City |
| State | TX | State |
| ZIP Code | 76226 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4692931101 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| School Operating | 0 | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (1) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $204,997 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $166,994 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $153,489 | CurrentTaxYearMinus2YearsAmt |
| Total | $525,480 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $204,997 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $166,994 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $153,489 | CurrentTaxYearMinus2YearsAmt |
| Total | $525,480 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $525,480 | PublicSupportTotal509Amt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $204,997 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $166,994 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $153,489 | CurrentTaxYearMinus2YearsAmt |
| Total | $525,480 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 1.00000 | PublicSupportCY509Pct |
| Public Support PY509 | 1.00000 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990-EZ, Part I, Line 4 - Other Investment Income | Description: Interest Income. Amount: 9. |
| Form 990-EZ, Part I, Line 16 - Other Expenses | Description: D & O Insurance. Amount: 1,541. Description: Payroll Taxes. Amount: 10,001. Description: Bank Service Charges. Amount: 60. Total to Form 990-EZ, line 16: 11,602. |
| Form 990-EZ, Part II, Line 24 - Other Assets | Description: Accounts Receivable. Beg. of Year Amount: 649. End of Year Amount: 0. |
| Form 990-EZ, Part II, Line 26 - Other Liabilities | Description: Accounts Payable. Beg. of Year Amount: 870. End of Year Amount: 130. Description: Security Deposit-Payroll. Beg. of Year Amount: 6,274. End of Year Amount: 6,274. Description: Accounts Receivable Credit Memo. Beg. of Year Amount: 0. End of Year Amount: 178. |
Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Declaration | The organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract. | DeclarationDesc |