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← COMMUNITY ASSOCIATION INSTITUTE

Form 990 for tax year 2025

Filed by COMMUNITY ASSOCIATION INSTITUTE.

Totals

Total revenue
$614,406
Total expenses
$538,338
Contributions and grants received
$436,849
Grants paid
$0
Program service revenue
$66,169
Investment income
$11,195
Other revenue
$100,193
Total assets, end of year
$420,214
Total liabilities, end of year
$158,863
Net assets or fund balances, end of year
$261,351
Program services expenses (Part IX)
$145,357
Management and general expenses
$392,981
Fundraising expenses
$0
Program service expenses (Part III)
$145,357

Program services were 27.0% 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

    $436,849

  • 2a · Program service revenue: PROFESSIONAL COURSE RE

    total $30,005 · related or exempt $30,005

  • 2b · Program service revenue: LEGISLATIVE ACTION REV

    total $19,514 · related or exempt $19,514

  • 2c · Program service revenue: LUNCHEON REVENUE

    total $16,650 · related or exempt $16,650

  • 3 · Investment income

    total $11,195 · excluded $11,195

  • 8a · Fundraising events: gross income

    $218,165

  • 8b · Fundraising events: direct expenses

    $103,617

  • 8c · Net income from fundraising events

    total $114,548 · excluded $114,548

  • 9a · Gaming: gross income

    $4,240

  • 9b · Gaming: direct expenses

    $18,645

  • 9c · Net income from gaming

    total -$14,405 · excluded -$14,405

  • 11a · Other revenue: MISC. INCOME

    total $50 · excluded $50

  • 11e · Other revenue, total

    $50

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $237,797 · management and general $237,797

  • 9 · Other employee benefits

    total $8,682 · management and general $8,682

  • 10 · Payroll taxes

    total $16,700 · management and general $16,700

  • 11b · Fees: legal

    total $18,830 · management and general $18,830

  • 11d · Fees: lobbying

    total $83,000 · program services $83,000

  • 12 · Advertising and promotion

    total $500 · management and general $500

  • 13 · Office expenses

    total $62,075 · program services $17,430 · management and general $44,645

  • 16 · Occupancy

    total $39,547 · management and general $39,547

  • 17 · Travel

    total $15,300 · management and general $15,300

  • 19 · Conferences, conventions and meetings

    total $3,720 · program services $752 · management and general $2,968

  • 22 · Depreciation, depletion and amortization

    total $1,670 · management and general $1,670

  • 23 · Insurance

    total $6,342 · management and general $6,342

  • 24a · Other expenses: FOOD & BEVERAGE

    total $42,067 · program services $42,067

  • 24b · Other expenses: OTHER EXPENSE

    total $2,108 · program services $2,108

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $218,375 · end of year $239,532

  • 2 · Savings and temporary cash investments

    beginning of year $108,120 · end of year $124,865

  • 9 · Prepaid expenses and deferred charges

    beginning of year $12,364 · end of year $812

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

    $58,435

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

    $54,355

  • 10c · Land, buildings and equipment, net

    beginning of year $5,750 · end of year $4,080

  • 15 · Other assets

    beginning of year $73,129 · end of year $50,925

  • 17 · Accounts payable and accrued expenses

    beginning of year $22,704 · end of year $22,242

  • 19 · Deferred revenue

    beginning of year $138,750 · end of year $87,500

  • 25 · Other liabilities

    beginning of year $71,001 · end of year $49,121

  • 27 · Net assets without donor restrictions

    beginning of year $181,000 · end of year $260,861

  • 28 · Net assets with donor restrictions

    beginning of year $4,283 · end of year $490

Mission and programs · 2025

Mission

PROVIDE HOMEOWNER ASSOCIATION INFORMATION AND EDUCATION TO ASSOCIATION MEMBERS, HOMEOWNERS, AND THE COMMUNITY AT LARGE.

  • LEGISLATIVE ACTION PROGRAMS: THE ORGANIZATION GENERATES INCOME FROM ITS ELECTRONIC NEWSLETTER BY SELLING AD SPACE TO CUSTOMERS. REVENUE IS RECOGNIZED AT A POINT IN TIME WHEN THE AD SPACE IS GRANTED. PAYMENT IS DUE PRIOR TO AD SPACE BEING PLACED ON THE ORGANIZATION'S WEBSITE.

    Expenses $83,000 · Revenue $19,514

  • EDUCATIONAL LUNCHES: THE ORGANIZATION HOLDS MULTIPLE EVENTS AND NETWORKING LUNCHEONS OVER THE YEAR. REVENUES TYPICALLY CONSIST OF REGISTRATIONS, SPONSORSHIPS, AND OTHER FEES ASSOCIATED WITH CONFERENCES, GOLF TOURNAMENTS, TRADE SHOWS, AND FUNDRAISING EVENTS. REVENUE IS GENERALLY RECOGNIZED AT A POINT IN TIME IN WHICH THE APPLICABLE EVENT OCCURS AND THE RELATED SERVICES ARE PROVIDED. PAYMENTS ARE GENERALLY RECEIVED PRIOR TO THE EVENT DATE, AND ARE RECORDED AS DEFERRED REVENUE UNTIL THE EVENT IS HELD.

    Expenses $44,175 · Revenue $16,650

  • PROFESSIONAL COURSE OFFERINGS: THE ORGANIZATION HOLDS MULTIPLE PROFESSIONAL COURSES FOR ITS MEMBERS TO ATTEND THROUGHOUT THE YEAR. PROFESSIONAL COURSE REVENUE CONSISTS PRIMARILY OF REGISTRATION FEES AND COURSE SPONSORSHIPS, AND THE ORGANIZATION'S PERFORMANCE OBLIGATION IS FULFILLED UPON DELIVERY OF THE COURSE TO ITS MEMBERS. REGISTRATION FEES ARE GENERALLY COLLECTED IN ADVANCE OF THE COURSE DATE. AMOUNTS RECEIVED BEFORE A COURSE IS CONDUCTED ARE GENERALLY RECOGNIZED AS DEFERRED REVENUE UNTIL THE PERFORMANCE OBLIGATION IS SATISFIED.

    Expenses $18,182 · Revenue $30,005

As filed on the 2025 return.

Listed in Part VII

  • Courtney Kabins

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Jasmin Perez

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Karen Vitkovich

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Charles Sellers

    PRESIDENT ELECT

    Total calculated
    $0
    Hours/week
    1

  • Sarah Danowski

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Dr Kathleen Sartoris

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Mike Wells

    TREASURER

    Total calculated
    $0
    Hours/week
    1

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.

Schedule J

Answered yes

  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 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

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.

Provenance

Return type
form_990
Tax year
2025
Filed
1 September 2026
IRS schema version
2025v4.2
Source object
202642439349301534

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