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Nonprofiteer
← HEMLOCK FARMS COMMUNITY ASSOCIATION

Form 990 for tax year 2023

Filed by HEMLOCK FARMS COMMUNITY ASSOCIATION.

Totals

Total revenue
$13,288,128
Total expenses
$11,904,200
Contributions and grants received
$5,214
Grants paid
$0
Program service revenue
$11,778,870
Investment income
$331,846
Other revenue
$1,172,198
Total assets, end of year
$28,591,678
Total liabilities, end of year
$816,792
Net assets or fund balances, end of year
$27,774,886
Program services expenses (Part IX)
$10,326,641
Management and general expenses
$1,577,559
Fundraising expenses
$0
Program service expenses (Part III)
$10,326,641

Program services were 86.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $5,214

  • 2a · Program service revenue: MEMBERSHIP ASSESSMENTS

    total $11,778,870 · related or exempt $11,778,870

  • 3 · Investment income

    total $331,846 · excluded $331,846

  • 6a · Gross rents

    real property $77,631

  • 6b · Less rental expenses

    real property $71,227

  • 6c · Rental income or loss

    real property $6,404

  • 6d · Net rental income or loss

    total $6,404 · unrelated business $6,404

  • 11a · Other revenue: ADVERTISING INCOME

    total $116,090 · unrelated business $116,090

  • 11b · Other revenue: PROGRAM ACTIVITIES INCO

    total $381,616 · related or exempt $381,616

  • 11c · Other revenue: ADMINISTRATIVE INCOME

    total $668,088 · related or exempt $668,088

  • 11e · Other revenue, total

    $1,165,794

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $447,448 · management and general $447,448

  • 7 · Other salaries and wages

    total $4,023,697 · program services $3,585,654 · management and general $438,043

  • 8 · Pension plan contributions

    total $55,195 · program services $42,033 · management and general $13,162

  • 9 · Other employee benefits

    total $556,634 · program services $429,231 · management and general $127,403

  • 10 · Payroll taxes

    total $373,935 · program services $304,139 · management and general $69,796

  • 11b · Fees: legal

    total $75,280 · management and general $75,280

  • 11c · Fees: accounting

    total $20,000 · management and general $20,000

  • 11g · Fees: other

    total $628,667 · program services $566,092 · management and general $62,575

  • 12 · Advertising and promotion

    total $4,588 · management and general $4,588

  • 13 · Office expenses

    total $150,542 · program services $112,188 · management and general $38,354

  • 14 · Information technology

    total $83,912 · program services $16,416 · management and general $67,496

  • 16 · Occupancy

    total $353,816 · program services $315,055 · management and general $38,761

  • 19 · Conferences, conventions and meetings

    total $61,270 · program services $57,879 · management and general $3,391

  • 20 · Interest

    total $6,056 · program services $6,056

  • 22 · Depreciation, depletion and amortization

    total $1,207,936 · program services $1,096,119 · management and general $111,817

  • 23 · Insurance

    total $531,258 · program services $525,710 · management and general $5,548

  • 24a · Other expenses: REPAIRS AND MAINTENANCE

    total $2,519,039 · program services $2,498,336 · management and general $20,703

  • 24b · Other expenses: MATERIALS AND SUPPLIES

    total $302,266 · program services $293,151 · management and general $9,115

  • 24c · Other expenses: RECREATION EVENTS

    total $157,032 · program services $135,208 · management and general $21,824

  • 24e · All other expenses

    total $345,629 · program services $343,374 · management and general $2,255

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $8,287,847 · end of year $9,730,244

  • 4 · Accounts receivable

    beginning of year $802,636 · end of year $635,329

  • 9 · Prepaid expenses and deferred charges

    beginning of year $292,450 · end of year $313,320

  • 10a · Land, buildings and equipment: cost or other basis

    $33,433,314

  • 10b · Land, buildings and equipment: accumulated depreciation

    $17,935,303

  • 10c · Land, buildings and equipment, net

    beginning of year $15,049,275 · end of year $15,498,011

  • 11 · Investments: publicly traded securities

    beginning of year $2,687,582 · end of year $2,334,968

  • 14 · Intangible assets

    beginning of year $87,260 · end of year $79,806

  • 17 · Accounts payable and accrued expenses

    beginning of year $350,875 · end of year $386,841

  • 19 · Deferred revenue

    beginning of year $67,223 · end of year $58,818

  • 23 · Secured mortgages and notes payable

    beginning of year $397,994 · end of year $371,133

  • 31 · Retained earnings, endowment or other funds

    beginning of year $26,390,958 · end of year $27,774,886

Mission and programs · 2023

Mission

HEMLOCK FARMS COMMUNITY ASSOCIATION WAS ORGANIZED TO PROVIDE FOR THE CURRENT OPERATIONS AND FUTURE MAINTENANCE OF COMMON PROPERTY AT HEMLOCK FARMS AND PROVIDE SERVICES TO ITS MEMBERS

  • HEMLOCK FARMS COMMUNITY ASSOCIATION WAS ORGANIZED TO PROVIDE ADMINISTRATION OF THE CURRENT AND FUTURE OPERATIONS AND MAINTENANCE OF COMMON PROPERTY AT HEMLOCK FARMS. THE ASSOCIATION ALSO PROVIDES VARIOUS SERVICES TO ITS MEMBERS INCLUDING, BUT NOT LIMITED TO, RECREATION ACTIVITIES, PUBLIC SAFETY, SANITATION, CULTURAL ACTIVITIES, COMMUNITY CONSERVATION AND WATER SERVICES.

    Expenses $10,326,641 · Revenue $12,828,574

As filed on the 2023 return.

Listed in Part VII

  • Shaun Nordlie

    ASSOCIATION MANAGER

    Total calculated
    $201,210
    From this org
    $176,345
    From related orgs
    $0
    Other
    $24,865
    Hours/week
    50 + 5 related

    Schedule J breakdown matched by us

    Base
    $176,345
    Bonus
    not reported
    Other
    not reported
    Deferred
    $3,683
    Nontaxable benefits
    $21,182
    Filer's total
    $201,210

  • John Wormuth

    ASST SECRETARYASST COMM M

    Total calculated
    $133,255
    From this org
    $120,744
    From related orgs
    $0
    Other
    $12,511
    Hours/week
    40

  • Ann Marie Drake

    COMPTROLLER

    Total calculated
    $112,983
    From this org
    $108,559
    From related orgs
    $0
    Other
    $4,424
    Hours/week
    50

  • Tracy Miller

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Alla Roytberg

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Michael Smolenski

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    5

  • James Santomenna

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Robert Rodia

    VICE-PRESIDENT

    Total calculated
    $0
    Hours/week
    5

  • John Hannick

    PRESIDENT

    Total calculated
    $0
    Hours/week
    5

  • Michael Gutierrez

    TREASURER

    Total calculated
    $0
    Hours/week
    5

  • Michael Pechersky

    ASST TREASURER

    Total calculated
    $0
    Hours/week
    5

  • Philip Guarraia

    SECRETARY

    Total calculated
    $0
    Hours/week
    5

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • HFCA HOLDINGS LLC

    REAL ESTATE MANAGEMENT · PA · income $77,631 · assets $738,235

    Directly controlled by HEMLOCK FARMS COMMUNITY ASSOCIATION

Provenance

Return type
form_990
Tax year
2023
Filed
7 November 2024
IRS schema version
2023v5.1
Source object
202413189349309271

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