TIN:
SCHEDULE O
(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
(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.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2018
Open to Public
Inspection
Inspection
Name of the organization
LITTLE ROCKY RUN HOMEOWNERS ASSOCIATION
Employer identification number
54-1290900
54-1290900
| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | ALL HOMEOWNERS THAT ARE REQUIRED TO PAY DUES ARE MEMBERS OF THE ASSOCIATION. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBERS ELECT THE BOARD MEMBERS EACH YEAR AT THE ANNUAL MEETING. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE ELECTED BOARD ACTS ON BEHALF OF THE MEMBERS. DECISIONS ARE MADE BY THE BOARD BUT ARE DISCUSSED WITH THE COMMUNITY MEMBERS WHO ELECT TO ATTEND ASSOCIATION MEETINGS AND EXPRESS OPINIONS ON VARIOUS TOPICS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE ASSOCIATION'S BUDGET & FINANCE COMMITTEE REVIEWS THE 990 AND PROVIDES THE COMMENTS TO THE BOARD OF TRUSTEES. THE BOARD OF TRUSTEES THEN REVIEWS THE FORM 990 PRIOR TO IT BEING FILED. |
| FORM 990, PART VI, SECTION B, LINE 15 | KEY EMPLOYEE COMPENSATION IS BASED ON MARKET RESEARCH VIA TWO MEANS: ONE IS A COMPENSATION SURVEY CONDUCTED BY THE COMMUNITY ASSOCIATIONS INSTITUTE. THE OTHER IS VIA CONTACT WITH NEARBY HOMEOWNER ASSOCIATIONS SIMILAR TO OURS. |
| FORM 990, PART VI, SECTION C, LINE 19 | ALL BUYERS OF PROPERTIES IN LITTLE ROCKY RUN RECEIVE, BY STATE LAW , COPIES OF THE GOVERNING DOCUMENTS, BUDGET AND MOST RECENT AUDIT PRIOR TO COMPLETING THE TRANSFER OF TITLE TO THEIR PROPERTY. ALSO, EACH ANNUAL BUDGET IS DISTRIBUTED IN THE NEWSLETTER MAILED TO EVERY OWNER AND RESIDENT. INTERIM (MONTHLY) FINANCIAL STATEMENTS ARE REVIEWED BY THE BUDGET & FINANCE COMMITTEE AND THE BOARD OF TRUSTEES AS WELL AS BEING AVAILABLE TO ANY OTHER MEMBER ATTENDING A MONTHLY MEETING OF THE BOARD OF TRUSTEES. THE INTERIM FINANCIAL STATEMENTS AND FINANCIAL STATEMENTS ARE ALSO AVAILABLE TO ANY OWNER REQUESTING TO REVIEW THEM. THEY ARE READILY AVAILABLE IN THE MAIN OFFICE. |
| FORM 990, PART VI, SECTION B, LINE 15A-COMPENSATION PROCESS FOR TOP OFFICIA | OFFICERS ARE VOLUNTEERS AND ARE NOT COMPENSATED. |
| FORM 990, PART IX, LINE 11G | ELECTION, TENNIS & OTHER COMMITTEES: PROGRAM SERVICE EXPENSES 3,022. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,022. LANDSCAPING SERVICES: PROGRAM SERVICE EXPENSES 25,218. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 25,218. GENERAL REPAIRS AND MAINTENANCE: PROGRAM SERVICE EXPENSES 66,144. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 66,144. POOL REPAIRS AND MAINTENANCE: PROGRAM SERVICE EXPENSES 64,682. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 64,682. OPEN SPACE REPAIRS AND MAINTENANCE: PROGRAM SERVICE EXPENSES 3,423. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,423. TRASH COLLECTION: PROGRAM SERVICE EXPENSES 568,103. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 568,103. POOL CONTRACT AND CHEMICALS: PROGRAM SERVICE EXPENSES 208,791. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 208,791. SNOW REMOVAL: PROGRAM SERVICE EXPENSES 28,588. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 28,588. PET WASTE CONTRACT: PROGRAM SERVICE EXPENSES 15,678. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,678. SECURITY SERVICES CONTRACT: PROGRAM SERVICE EXPENSES 2,574. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,574. TOT LOT MAINTENANCE AND REPAIRS: PROGRAM SERVICE EXPENSES 31,739. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 31,739. TREE REMOVAL: PROGRAM SERVICE EXPENSES 101,100. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 101,100. BAD DEBTS: PROGRAM SERVICE EXPENSES 18,281. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,281. FINANCIAL SERVICES ADMINISTRATION EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 13,415. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,415. CREDIT CARD CHARGES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 4,968. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,968. POOL REGISTRATION: PROGRAM SERVICE EXPENSES 1,327. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,327. PRINTING/COPYING: PROGRAM SERVICE EXPENSES 2,343. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,343. PROFESSIONAL DEVELOPMENT: PROGRAM SERVICE EXPENSES 4,301. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,301. PEST CONTROL: PROGRAM SERVICE EXPENSES 3,675. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,675. TELECOMMUNICATIONS: PROGRAM SERVICE EXPENSES 11,140. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,140. TAXES, LICENSES AND FEES: PROGRAM SERVICE EXPENSES 3,285. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,285. |
| FORM 990, PG 12, PART XI, LINE 9-OTHER CHANGES IN NET ASSETS EXPLANATION | CONTRIBUTIONS TO RESERVES $531,886 RESERVE EXPENDITURES (486,248) NET CHANGE $45,638 |
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
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