TY 2019 Form 990EZ

Form990EZ

Department of the Treasury
Internal Revenue Service

Short Form
Return of Organization Exempt From Income Tax

Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)

Do not enter social security numbers on this form as it may be made public.

Go to www.irs.gov/Form990EZ for instructions and the latest information.

OMB No. 1545-1150

2019

Open to Public
Inspection

Check if applicable:

Address change

Name change

Initial return

Final return/terminated

Amended return

Application pending

C Name of organization
Twin Oaks at Tygart Estates HOA Inc

Number and street (or P. O. box, if mail is not delivered to street address)890 Poplar Drive
Room/suite

City or town, state or province, country, and ZIP or foreign postal code Grafton, WV26354

D Employer identification number

47-5490194

E Telephone number

(304) 265-6900

F Group Exemption
Number bullet

Part ⅢStatement of Program Service Accomplishments (see the instructions for Part III) Check if the organization used Schedule O to respond to any question in this Part III . .	Expenses (Required for section 501(c)(3) and 501(c)(4) organizations; optional for others.)
What is the organization's primary exempt purpose? The primary purpose of Twin Oaks at Tygart Estates, HOA, Inc. is to provide a high quality, safe, rural neighborhood for residents and members of the HOA. The HOA provides opportunities to the general public for leisure physical activities. These include walking & biking on 2.5 miles of paved roads. Opportunities also exist for hiking, dog walking and snow shoeing on mowed trails that are maintained by the HOA.
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. In a clear and concise manner, describe the services provided, the number of persons benefited, and other relevant information for each program title.
28 In 2019 the "HOA" installed 8" post that serve as guardrails for vehicular traffic. These 8" posts were installed at 2 key locations to prevent accidents. (Grants $ 0) If this amount includes foreign grants, check here ...			28a	7,228
29 Due to steep hills and sharp curves snow removal is a priority over the 2.5 miles of road. If ice and snowaccumulates it dangerous for travelers. (Grants $ 0) If this amount includes foreign grants, check here ...			29a	9,533
30 The HOA with volunteers and contractors maintainslandscaped areas, walking trails, and retention ponds for the pleasureand recreation of the membership and the local community (Grants $ 0) If this amount includes foreign grants, check here ...			30a	1,547
Site Beautification (Grants $ 0) If this amount includes foreign grants, check here ...		1,209
31 Other program services (describe in Schedule O) ................ (Grants $ ) If this amount includes foreign grants, check here...	31a
32 Total program service expenses (add lines 28a through 31a)..........	32	19,517

(a) Name and title	(b) Average hours per week devoted to position	(c) Reportable compensation (Forms W-2/1099-MISC) (if not paid, enter -0-)	(d) Health benefits, contributions to employee benefit plans, and deferred compensation	(e) Estimated amount of other compensation
Craig A Weaver President	0.50	0	0	0
James D Waters Secretary	0.50	0	0	0
Gary M DuBois Treasurer	1.50	0	0	0

(a) Name and title

(b) Average
hours per week
devoted to position

(c) Reportable compensation
(Forms W-2/1099-MISC) (if not paid, enter -0-)

(d) Health benefits, contributions to employee benefit plans, and
deferred compensation

(e) Estimated amount
of other compensation

Craig A Weaver

President

0.50

James D Waters

Secretary

0.50

Gary M DuBois

Treasurer

1.50

Yes

Did the organization engage in lobbying activities or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II .......................

Is the organization a school as described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E ..

49a

Did the organization make any transfers to an exempt non-charitable related organization?......

49a

If "Yes," was the related organization a section 527 organization?................

49b

Complete this table for the organization's five highest compensated employees (other than officers, directors, trustees and key employees) who each received more than $100,000 of compensation from the organization. If there is none, enter "None."

(a) Name and title of each employee	(b) Average hours per week devoted to position	(c) Reportable compensation (Forms W-2/1099-MISC)	(d) Health benefits, contributions to employee benefit plans, and deferred compensation	(e) Estimated amount of other compensation

Total number of other employees paid over $100,000 ............. bullet

Complete this table for the organization's five highest compensated independent contractors who each received more than $100,000 of compensation from the organization. If there is none, enter "None."

(a) Name and business address of each independent contractor	(b) Type of service	(c) Compensation

Return Reference	Explanation
Pt III, Line 31	Other program services that the HOA provided to it members and the outside public during the year were grass mowing and trimming along the walking trails which is voluntarily done by HOA officers. In addition during 2019 the HOA spent $209 to clear cattails and other vegetation at the pond to beautify the area for members and visitors to enjoy the scenic view that the location provides. The organization also spent $1,000 with Climbin High Tree Services to trim trees to maintain the scenic view for its members and the outside public. The work performed during 2019 helps to preserve the wildlife in the area as well.
Form 990EZ, Part I, Line 16	Liability Insurance for HOA Officers 408.
Form 990EZ, Part I, Line 16	Depreciation 586.
Form 990EZ, Part I, Line 16	Road Salt - Treat HOA Streets in winter 539.
Form 990EZ, Part I, Line 16	Annual Reporting Fee to State of West Virginia 25.
Form 990EZ, Part II, Line 24	Accounts Receivable - HOA Receipts not deposited into bank account 416. 278.

Return Reference

Explanation

Pt III, Line 31

Other program services that the HOA provided to it members and the outside public during the year were grass mowing and trimming along the walking trails which is voluntarily done by HOA officers. In addition during 2019 the HOA spent $209 to clear cattails and other vegetation at the pond to beautify the area for members and visitors to enjoy the scenic view that the location provides. The organization also spent $1,000 with Climbin High Tree Services to trim trees to maintain the scenic view for its members and the outside public. The work performed during 2019 helps to preserve the wildlife in the area as well.

Form 990EZ, Part I, Line 16

Liability Insurance for HOA Officers 408.

Form 990EZ, Part I, Line 16

Depreciation 586.

Form 990EZ, Part I, Line 16

Road Salt - Treat HOA Streets in winter 539.

Form 990EZ, Part I, Line 16

Annual Reporting Fee to State of West Virginia 25.

Form 990EZ, Part II, Line 24

Accounts Receivable - HOA Receipts not deposited into bank account 416. 278.

1	Contributions, gifts, grants, and similar amounts received ....................	1	0
2	Program service revenue including government fees and contracts ................	2	0
3	Membership dues and assessments .............................	3	19,178
4	Investment income ....................................	4	5
5a	Gross amount from sale of assets other than inventory .......	5a
b	Less: cost or other basis and sales expenses ............	5b	0
c	Gain or (loss) from sale of assets other than inventory (Subtract line 5b from line 5a) ......	5c	0
6	Gaming and fundraising events
a	Gross income from gaming (attach Schedule G if greater than $15,000)	6a
b	Gross income from fundraising events (not including $ of contributions from fundraising events reported on line 1) (attach Schedule G if the			sum of such gross income and contributions exceeds $15,000) ..	6b	0
c	Less: direct expenses from gaming and fundraising events ...	6c	0
d	Net income or (loss) from gaming and fundraising events (add lines 6a and 6b and subtract line 6c)	6d	0
7a	Gross sales of inventory, less returns and allowances ......	7a
b	Less: cost of goods sold .............	7b	0
c	Gross profit or (loss) from sales of inventory (Subtract line 7b from line 7a) .........	7c	0
8	Other revenue (describe in Schedule O) ....................	8
9	Total revenue. Add lines 1, 2, 3, 4, 5c, 6d, 7c, and 8 ..............	9	19,183

10	Grants and similar amounts paid (list in Schedule O) ................	10
11	Benefits paid to or for members ......................	11
12	Salaries, other compensation, and employee benefits ................	12
13	Professional fees and other payments to independent contractors ............	13	13,228
14	Occupancy, rent, utilities, and maintenance ...................	14
15	Printing, publications, postage, and shipping ...................	15	104
16	Other expenses (describe in Schedule O) ...................	16	1,558
17	Total expenses. Add lines 10 through 16 .................	17	14,890

18	Excess or (deficit) for the year (Subtract line 17 from line 9) ............	18	4,293
19	Net assets or fund balances at beginning of year (from line 27, column (A)) (must agree with
	end-of-year figure reported on prior year’s return) .................	19	16,767
20	Other changes in net assets or fund balances (explain in Schedule O) ...........	20
21	Net assets or fund balances at end of year. Combine lines 18 through 20 ..........	21	21,060

Sign Here

	Signature of officer	Date

	Type or print name and title

(a) Name	(b) Address	(c) EIN	(d) Amount paid from filing organization's funds. If none, enter -0-.	(e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.
1
2
3
4
5
6

Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred.)		(b) Affiliated group totals
1a	Total lobbying expenditures to influence public opinion (grass roots lobbying) ......................
b	Total lobbying expenditures to influence a legislative body (direct lobbying) ........................
c	Total lobbying expenditures (add lines 1a and 1b) ............................................................
d	Other exempt purpose expenditures ...............................................................................
e	Total exempt purpose expenditures (add lines 1c and 1d) ..................................................
f	Lobbying nontaxable amount. Enter the amount from the following table in both columns.
	If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
	Not over $500,00020% of the amount on line 1e.
	Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
	Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
	Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
	Over $17,000,000$1,000,000.

g	Grassroots nontaxable amount (enter 25% of line 1f) .................................................
h	Subtract line 1g from line 1a. If zero or less, enter -0-. ................................................
i	Subtract line 1f from line 1c. If zero or less, enter -0-. ................................................
j	If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting section 4911 tax for this year? ...................................................................................................................	Yes No

4-Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
	Calendar year (or fiscal year beginning in)	(a) 2016	(b) 2017	(c) 2018	(d) 2019	(e) Total

2a	Lobbying nontaxable amount

b	Lobbying ceiling amount (150% of line 2a, column(e))

c	Total lobbying expenditures

d	Grassroots nontaxable amount

e	Grassroots ceiling amount (150% of line 2d, column (e))

f	Grassroots lobbying expenditures

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