AQUIA HARBOUR PROPERTY OWNERS ASSOCIATION INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: AQUIA HARBOUR PROPERTY OWNERS ASSOCIATION INC (EIN 23-7171050)
Tax period: 2012-04-01 to 2013-03-31
Filed: 2013-08-05
IRS object ID: 201332179349300433
Schema version: 2012v2.1
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)
Timestamp	2013-08-05T10:08:57-05:00	Timestamp
Tax Period End Date	2013-03-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ROBINSON FARMER COX ASSOCIATES	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	530 WESTFIELD RD	AddressLine1
City	CHARLOTTESVILLE	City
State	VA	State
ZIP Code	229011726	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-04-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	237171050	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	AQUIA HARBOUR POA INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	AQUI	NameControl
Phone	5406593050	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1221 WASHINGTON DRIVE	AddressLine1
City	STAFFORD	City
State	VA	State
ZIP Code	22554	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	CHIP COLLINS	Name
Title	PRESIDENT	Title
Phone	5406593050	Phone
Date Signed	2013-07-18	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	ANDREW P GROSSNICKLE	Name
Phone	4349738314	Phone
Date Prepared	2013-08-05	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	CHIP COLLINS	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	1112 BLACKBEARD DR	AddressLine1
City	STAFFORD	City
State	VA	State
ZIP Code	22554	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	4341820	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	WWW.AQUIAHARBOUR.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1984	YearFormation
State Legal Domicile	VA	StateLegalDomicile
Activity Or Mission Description	MAINTENANCE OF COMMONLY OWNED PROPERTY.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	7	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	7	NbrIndependentVotingMembers
Total Nbr Employees	39	TotalNbrEmployees
Total Nbr Volunteers	7	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	3580652	ContributionsGrantsPriorYear
Contributions Grants Current Year	3628885	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	579852	ProgramServiceRevenuePriorYear
Program Service Revenue CY	626965	ProgramServiceRevenueCY
Investment Income Prior Year	16144	InvestmentIncomePriorYear
Investment Income Current Year	11063	InvestmentIncomeCurrentYear
Other Revenue Prior Year	88733	OtherRevenuePriorYear
Other Revenue Current Year	74907	OtherRevenueCurrentYear
Total Revenue Prior Year	4265381	TotalRevenuePriorYear
Total Revenue Current Year	4341820	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	1650353	SalariesEtcPriorYear
Salaries Etc Current Year	1688291	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	1930447	OtherExpensePriorYear
Other Expenses Current Year	1896465	OtherExpensesCurrentYear
Total Expenses Prior Year	3580800	TotalExpensesPriorYear
Total Expenses Current Year	3584756	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	684581	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	757064	RevenuesLessExpensesCY
Total Assets BOY	6789425	TotalAssetsBOY
Total Assets EOY	7546052	TotalAssetsEOY
Total Liabilities BOY	566609	TotalLiabilitiesBOY
Total Liabilities EOY	566172	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	6222816	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	6979880	NetAssetsOrFundBalancesEOY
Mission Description	MAINTENANCE OF COMMONLY OWNED PROPERTY.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	1323928	Expense
Revenue	4341820	Revenue
Description	THE ASSOCIATION WAS ORGANIZED TO COLLECTIVELY MAINTAIN AND PRESERVE THE COMMONLY OWNED PROPERTY FOR THE PLEASURE AND BENEFIT OF THE GENERAL PUBLIC.	Description
Total Program Service Expense	1323928	TotalProgramServiceExpense
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	15	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	39	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	7	NbrVotingGoverningBodyMembers
Number Independent Voting Members	7	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	true	MembersOrStockholders
Election Of Board Members	true	ElectionOfBoardMembers
Decisions Subject To Approval	true	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	THE ASSOCIATION	NamePerson
Telephone Number	5406593050	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1221 WASHINGTON DRIVE	AddressLine1
City	STAFFORD	City
State	VA	State
ZIP Code	22554	ZIPCode

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

Form990 Part VII Section A Form990PartVIISectionA (7 entries)

TitleTitle	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
CHIP COLLINS
PRESIDENT	X	X	0	0	0
BEATRICE KLAPAK
2ND VICE PRE	X	X	0	0	0
JAMES HODGES
TREASURER	X	X	0	0	0
VIC EILENFIELD
DIRECTOR	X		0	0	0
HENRY WAYNE GARDNER
DIRECTOR	X		0	0	0
CHRISTOPHER GREENE
DIRECTOR	X		0	0	0
TINA TALLEY
1ST VICE PRE	X	X	0	0	0

Field	Value	IRS element (for citing)
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (4 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
COUNTY WASTE OF VIRGINIA
7825 PARHAM LANDING RD	WEST POINT	VA	23181	TRASH REMOVAL	301266
WINKLER POOL
4905 EDMONSTON ROAD	HYATTSVILLE	MD	20781	POOL MANAGEMENT	126648
IMS ENVIRONMENTAL SERVICES INC
10501 TRADE COURT	RICHMOND	VA	23236	EMERGENCY MGMT	122691
WASTE MANAGEMENT
PO BOX 830002	BALTIMORE	MD	21283	TRASH REMOVAL	115753

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	4	NumberOfContractorsGT100K
Membership Dues	3628885	MembershipDues
Total Contributions	3628885	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
SERVICE FEES	713940	587286	587286
COLLECTION FEES	531390	39679	39679

Field	Value	IRS element (for citing)
Total Program Service Revenue	626965	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	11063	TotalRevenueColumn
Exclusion	$11,063	ExclusionAmount

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	MISCELLANEOUS	Description
Business Code	531390	BusinessCode
Total Revenue Column	74907	TotalRevenueColumn
Related Or Exempt Function Income	74907	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	74907	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	4341820	TotalRevenueColumn
Related Or Exempt Function Income	701872	RelatedOrExemptFunctionIncome
Exclusion	$11,063	ExclusionAmount

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	1332132	Total
Management And General	1332132	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	25784	Total
Management And General	25784	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	226098	Total
Management And General	226098	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	104277	Total
Management And General	104277	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	44260	Total
Management And General	44260	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	8000	Total
Management And General	8000	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	106903	Total
Management And General	106903	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	17581	Total
Program Services	17581	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	120925	Total
Program Services	120925	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	79545	Total
Management And General	79545	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
TRASH REMOVAL	419303	419303
OTHER	305107		305107
FACILITY MAINT AND REPAIR	299062	299062
SUPPLIES AND SERVICES	197478	197478

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	298301	Total
Program Services	269579	ProgramServices
Management And General	28722	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	3584756	Total
Program Services	1323928	ProgramServices
Management And General	2260828	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	733484	BOY
EOY	1107786	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	2600388	BOY
EOY	3025580	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	156814	BOY
EOY	89659	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	21603	BOY
EOY	14334	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	39138	BOY
EOY	39364	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	3872172	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	602843	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	3237998	BOY
EOY	3269329	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	6789425	BOY
EOY	7546052	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	118518	BOY
EOY	127706	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	440921	BOY
EOY	432566	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	7170	BOY
EOY	5900	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	566609	BOY
EOY	566172	EOY

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	6222816	BOY
EOY	6979880	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	6222816	BOY
EOY	6979880	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	6789425	BOY
EOY	7546052	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	757064	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	510000	OtherCostOrOtherBasis
Book Value	510000	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	2430251	OtherCostOrOtherBasis
Depreciation	79678	Depreciation
Book Value	2350573	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	931921	OtherCostOrOtherBasis
Depreciation	523165	Depreciation
Book Value	408756	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	3269329	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	OTHER LIABILITIES	Description
Amount	$5,900	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	5900	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	4341820	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	4341820	RevenueSubtotal
Total Revenue Per Form990	4341820	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	3584756	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	3584756	ExpensesSubtotal
Total Expenses Per Form990	3584756	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII

Field	Value	IRS element (for citing)
Identifier	LIABILITY UNDER FIN 48 FOOTNOTE	Identifier
Return Reference	SCHEDULE D, PAGE 3, PART X	ReturnReference
Explanation	THE ASSOCIATION IMPLEMENTED FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARD CODIFICATION (ASC) 740-10, FORMALLY FIN 48, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE ASSOCIATION'S POLICY IS TO RECOGNIZE ANY TAX PENALTIES AND INTEREST AS AN EXPENSE WHEN INCURRED. FOR THE YEAR ENDED MARCH 31, 2013, THE ASSOCIATION DID NOT INCUR ANY PENALTIES AND INTEREST RELATED TO INCOME TAXES. THE ASSOCIATION'S FEDERAL TAX RETURNS FOR THE PAST THREE YEARS REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE.	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (7 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
CLASSES OF MEMBERS OR STOCKHOLDERS	FORM 990, PAGE 6, PART VI, LINE 6	THE ASSOCIATION HAS 2,334 HOMEOWNER MEMBERS.
ELECTION OF MEMBERS AND THEIR RIGHTS	FORM 990, PAGE 6, PART VI, LINE 7A	THE HOMEOWNER MEMBERS ELECT THE BOARD OF DIRECTORS.
DECISIONS SUBJECT TO APPROVAL OF MEMBERS	FORM 990, PAGE 6, PART VI, LINE 7B	SOME DECISIONS ARE SUBJECT TO MEMBER APPROVAL.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	THE BOARD OF DIRECTORS & MANAGEMENT REVIEW THE FORM 990.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	THE BOARD OF DIRECTORS DETERMINE COMPENSATION FOR MANAGEMENT.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	THE BOARD OF DIRECTORS DETERMINE COMPENSATION FOR KEY EMPLOYEES AND OFFICERS.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	THESE DOCUMENTS ARE AVAILABLE TO MEMBERS & POTENTIAL MEMBERS UPON REQUEST.