TY 2018 Form 990

(A)
Name and Title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W- 2/1099-MISC)

(E)
Reportable compensation from related organizations (W- 2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) PERRY TROSCLAIR......................................................................
VICE PRESIDENT

2.00
.................

(2) MEL EDWARDS......................................................................
DIRECTOR

2.00
.................

(3) KATHLEEN HARRISON......................................................................
TREASURER

2.00
.................

(4) LES NOVAK......................................................................
PRESIDENT

2.00
.................

(5) KELLI KNAPP......................................................................
SECRETARY

2.00
.................

(A)
Name and Title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W- 2/1099-MISC)

(E)
Reportable compensation from related organizations (W- 2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(A)
Name and business address

(B)
Description of services

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet

	(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 7/25/06, and not on a historic structure listed in the National Register ...	2d


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

(a) Description	(b) Book value
(1) NET ASSESSMENT RECEIVABLE	426,602
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........	426,602

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......	1	540,801
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................	2e	0
3	Subtract line 2e from line 1..................	3	540,801
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................	4c	0
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......	5	540,801

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........	1	518,533
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d....................	2e	0
3	Subtract line 2e from line 1...................	3	518,533
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.....................	4c	0
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......	5	518,533

- TIN:

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2018

Open to Public
Inspection

Name of the organization

BIRNAM WOOD III COMMUNITY
ASSOCIATION INC

Employer identification number

76-0010988

Return Reference	Explanation
Form 990, Part VI, Section A, line 6	THE ASSOCIATION IS A NON PROFIT ORGANIZTION THAT IS GOVERNED BY AN UNCOMPENSATED VOLUNTEER BOARD OF DIRECTORS THAT ARE VOTED INTO OFFICE BY THE MEMBERSHIP.
Form 990, Part VI, Section A, line 7a	THE BOARD OF DIRECTORS ARE VOTED INTO OFFICE BY THE MEMBERSHIP.
Form 990, Part VI, Section B, line 11b	REVIEWED AT MONTHLY BOARD OF DIRECTORS MEETINGS.
Form 990, Part VI, Section C, line 19	AVAILABLE UPON REQUEST.
Form 990, Part IX, line 24e	ELECTRICITY: Program service expenses 14,406. Management and general expenses 0. Fundraising expenses 0. Total expenses 14,406. POSTAGE & METER RENTAL EXPENSE: Program service expenses 0. Management and general expenses 11,006. Fundraising expenses 0. Total expenses 11,006. RECREATION EXPENSE: Program service expenses 8,789. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,789. CLUBHOUSE MAINTENANCE: Program service expenses 8,304. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,304. PEST CONTROL: Program service expenses 6,364. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,364. CONCESSIONS: Program service expenses 4,810. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,810. WATER AND SEWER: Program service expenses 4,445. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,445. JANITORIAL EXPENSE: Program service expenses 4,402. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,402. TELEPHONE, INTERNET & FAX: Program service expenses 3,863. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,863. SECURITY SYSTEM EXPENSE: Program service expenses 2,355. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,355. COMMITTEE PROJECTS: Program service expenses 1,992. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,992. AUTO & TRAVEL EXPENSE: Program service expenses 0. Management and general expenses 1,662. Fundraising expenses 0. Total expenses 1,662. PROPERTY TAXES: Program service expenses 6. Management and general expenses 0. Fundraising expenses 0. Total expenses 6.
FORM 990, PART XII, LINE 2c	THE ASSOCIATION'S BOARD OF DIRECTORS OVERSEE THE AUDIT FUNCTION. NO CHANGE FROM LAST YEAR.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2018

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: TO MAINTAIN COMMON AREAS, RECREATION AREA, AND PARK MAINTNENANCE; CONSTABLE LAW ENFORCEMENT - ALL FOR THE BENEFIT OF THE COMMUNITY.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	5
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	5
5	Total number of individuals employed in calendar year 2018 (Part V, line 2a) ......	5	12
6	Total number of volunteers (estimate if necessary) .............	6	15
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, line 34 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	0	0
9	Program service revenue (Part VIII, line 2g) .........	437,271	453,945
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	472	615
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	108,512	86,241
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	546,255	540,801
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	0	0
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	179,602	155,105
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	354,747	363,428
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	534,349	518,533
19	Revenue less expenses. Subtract line 18 from line 12.......	11,906	22,268
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	1,082,250	1,212,726
21	Total liabilities (Part X, line 26).............	481,775	631,435
22	Net assets or fund balances. Subtract line 21 from line 20.....	600,475	581,291

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 377,133 including grants of $ ) (Revenue $ )
	MAINTAINED COMMON AREAS, RECREATION AREA, AND PARK MAINTNENANCE; CONSTABLE LAW ENFORCEMENT - ALL FOR THE BENEFIT OF THE COMMUNITY.

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses377,133

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)...........	0	0	0

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

1a	Federated campaigns..	1a
b	Membership dues..	1b
c	Fundraising events..	1c
d	Related organizations	1d
e	Government grants (contributions)	1e

f	All other contributions, gifts, grants, and similar amounts not included above	1f

g	Noncash contributions included in lines 1a - 1f:$
h Total. Add lines 1a-1f.......

		Business Code
2a	ASSESSMENT REVENUE	900099	453,945	453,945
b
c
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f ....		453,945

3 Investment income (including dividends, interest, and othersimilar amounts) ......			615	615
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
		(ii) Personal	(i) Real
6a	Gross rents
b	Less: rental expenses
c	Rental income or (loss)
d	Net rental income or (loss)......
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory
b	Less: cost or other basis and sales expenses
c	Gain or (loss)
d	Net gain or (loss).....
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
	a
b	Less: direct expenses ...b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
	a
b	Less: direct expenses ...b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
	a
b	Less: cost of goods sold ..b
c	Net income or (loss) from sales of inventory..
Business Code			Miscellaneous Revenue
11a	OTHER REVENUE		900099	86,241	86,241
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			86,241
12	Total revenue. See Instructions......			540,801	540,801	0	0

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21
2	Grants and other assistance to domestic individuals. See Part IV, line 22
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, line 15 and 16.
4	Benefits paid to or for members
5	Compensation of current officers, directors, trustees, and key employees ....
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....
7	Other salaries and wages	140,795	50,729	90,066
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......	6,752		6,752
10	Payroll taxes ...........	7,558	2,721	4,837
11	Fees for services (non-employees):
a	Management ......
b	Legal .........	18,491	9,245	9,246
c	Accounting ...........	6,554		6,554
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)
12	Advertising and promotion ....
13	Office expenses .......	11,277		11,277
14	Information technology ......
15	Royalties ..
16	Occupancy ...........
17	Travel ............
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....
20	Interest ...........	1,270	1,270
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	21,827	21,827
23	Insurance ...	23,647	23,647
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	CONSTABLE	68,822	68,822
b	STREET LIGHTS	61,746	61,746
c	GROUNDS MAINTENANCE	47,114	47,114
d	POOL MAINTENANCE	30,276	30,276
e	All other expenses	72,404	59,736	12,668
25	Total functional expenses. Add lines 1 through 24e	518,533	377,133	141,400	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			299,730	1	387,027
2	Savings and temporary cash investments .........				2
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............				4
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L .............
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L ..............
					6
7	Notes and loans receivable, net ....				7
8	Inventories for sale or use ........				8
9	Prepaid expenses and deferred charges ......			7,420	9	7,037
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	955,438
b	Less: accumulated depreciation	10b	563,378	322,177	10c	392,060
11	Investments—publicly traded securities .				11
12	Investments—other securities. See Part IV, line 11 .....				12
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........			452,923	15	426,602
16	Total assets. Add lines 1 through 15 (must equal line 34)...			1,082,250	16	1,212,726

17	Accounts payable and accrued expenses .....	17,790	17	16,423
18	Grants payable ...		18
19	Deferred revenue .........	463,985	19	470,730
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..		22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24	144,282
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D		25
26	Total liabilities. Add lines 17 through 25..	481,775	26	631,435

	Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets		27
28	Temporarily restricted net assets ...........		28
29	Permanently restricted net assets		29
	Organizations that do not follow SFAS 117 (ASC 958), check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds .....	600,475	30	581,291
31	Paid-in or capital surplus, or land, building or equipment fund ...	0	31	0
32	Retained earnings, endowment, accumulated income, or other funds	0	32	0
33	Total net assets or fund balances ...........	600,475	33	581,291
34	Total liabilities and net assets/fund balances ........	1,082,250	34	1,212,726

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

1a	Land .....
b	Buildings ....	943,354	551,294	392,060
c	Leasehold improvements
d	Equipment ....	12,084	12,084	0
e	Other .....
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				392,060

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII