TY 2021 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/1099-NEC)

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

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

(1) PATRICIA MCGRAIL......................................................................
PRESIDENT

15.00
.................

(2) BILL LEJA......................................................................
DIRECTOR

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

(3) ROBERT KOLLAR......................................................................
TREASURER

15.00
.................

(4) DAN MARTIN......................................................................
DIRECTOR

5.00
.................

(5) JOHN DICKINSON......................................................................
SECRETARY

10.00
.................

(6) CHRIS TAYLOR......................................................................
DIRECTOR

5.00
.................

(7) JOHN EDDY......................................................................
VICE PRESIDE

8.00
.................

(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/1099-NEC)

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

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

(A) Name and business address	(B) Description of services	(C) Compensation
JML LANDSCAPE MANAGEMENT, 978 ROUTE 910 PITTSBURGH,PA15238	LANDSCAPING	367,834
ALLIED UNIV SECURITY SERVICES, PO BOX 828854 PHILADELPHIA,PA19182	SECURITY	168,811
MORTON BUILDINGS, 252 W ADAMS ST MORTON,IL61550	SOUTHRIDGE PROJ	135,915


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 3

(A)
Name and business address

(B)
Description of services

JML LANDSCAPE MANAGEMENT,
978 ROUTE 910
PITTSBURGH,PA15238

LANDSCAPING

367,834

ALLIED UNIV SECURITY SERVICES,
PO BOX 828854
PHILADELPHIA,PA19182

SECURITY

168,811

MORTON BUILDINGS,
252 W ADAMS ST
MORTON,IL61550

SOUTHRIDGE PROJ

135,915

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

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

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	2,677,170
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
3	Subtract line 2e from line 1..................	3	2,677,170
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
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......	5	2,677,170

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	2,561,397
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
3	Subtract line 2e from line 1...................	3	2,561,397
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	1
c	Add lines 4a and 4b.....................	4c	1
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......	5	2,561,398

Return Reference	Explanation
SCHEDULE D, PAGE 4, PART XII, LINE 4B	BOOK / TAX DEPRECIATION DIFFERENCE 1

- TIN:

SCHEDULE O
(Form 990)

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

2021

Open to Public
Inspection

Name of the organization

HIDDEN VALLEY FOUNDATION INC
PO BOX 4180

Employer identification number

25-1503111

Return Reference	Explanation
FORM 990, PAGE 6, PART VI, LINE 6	HIDDEN VALLEY FOUNDATION INC IS A PENNSYLVANIA NON-STOCK, NON-PROFIT CORPORATION INCORPORATED JULY 5, 1984 WITH A DECLARATION OF COVENANTS, CONDITIONS AND RESTRICTIONS MADE ON MARCH 14, 1985. THE FOUNDATION IS THE UMBRELLA CORPORATION WHICH HAS BEEN ORGANIZED TO PROVIDE ALL MAINTENANCE AND RECREATIONAL SERVICES FOR THOSE PROPERTIES THAT ARE FOR THE COMMON USE OF ALL MEMEBERS OF HIDDEN VALLEY FOUNDATION, INC., A MASTER HOMEOWNERS' FOUNDATION. THE FOUNDATION'S DOCUMENTS PROVIDE FOR THREE CLASSES OF MEMBERSHIP. CLASS A MEMBERS ARE OWNERS OF RESIDENTIAL PROPERTY AND ARE ENTITLED TO ONE VOTE FOR EACH PROPERTY OWNED. IN ACCORDANCE WIH THE FOUNDATION'S GOVERNING DOCUMENTS, THE CLASS B MEMBER AND DEVELOPER WAS ENTITLED TO 6000 VOTES. CLASS B MEMBERSHIP CEASED AND TERMINATED ON JANUARY 1, 2020. CLASS C MEMBERS ARE LIMITED MEMBERS WHO HAVE NOT CONSENTED TO BECOME FULL MEMBERS OF THE FOUNDATION AND ARE ENTITLED TO VOTE ON LIMITED MATTERS.
FORM 990, PAGE 6, PART VI, LINE 7A	MEMBERS ARE OWNERS OF RESIDENTIAL PROPERTY AND ARE ENTITLED TO ONE VOTE PER PROPERTY. CLASS C MEMBERS ARE LIMITED MEMBERS.
FORM 990, PAGE 6, PART VI, LINE 7B	MEMBERS HAVE LIMITED ABILITY TO APPROVE DECISIONS OF THE GOVERNING BODY. MEMBERS DO NOT HAVE THE RIGHT TO APPROVE THE DAILY BUSINESS OF THE BOARD. THE ONLY OTHER MEETING AT WHICH MEMBERS MAY CAST A VOTE IS AT THE ANNUAL MEETING. MEMBERS MAY NOT OTHERWISE VOTE AT THE REGULAR BI-MONTHLY BOARD MEETINGS.
FORM 990, PAGE 6, PART VI, LINE 11B	THE AUDIT COMMITEE OF THE FOUNDATION REVIEWS THE FORM 990 IN DETAIL AND MAKE RECOMMENDATIONS FOR REPORTING CHANGES TO THE RETURN PREPARER. A COPY OF THE RETURN IS PROVIDED TO ALL BOARD MEMBERS.
FORM 990, PAGE 6, PART VI, LINE 12C	THE FOUNDATION HAS IMPLEMENTED A CONFLICT OF INTEREST POLICY AND THE BOARD REVIEWS ANNUALLY.
FORM 990, PAGE 6, PART VI, LINE 15B	OFFICERS DO NOT RECEIVE ANY COMPENSATION FOR THEIR SERVICES.
FORM 990, PAGE 6, PART VI, LINE 19	IN ADDITION TO BEING ON THE INTERNAL REVENUE WEBSITE FOR NON PROFIT ORGANIZATIONS, THE FOUNDATION MAKES THE ANNUAL FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST AT THE FOUNDATION OFFICE.
FORM 990, PART IX, LINE 24E	UTILITIES 136,292 0 0 VEHICLE EXPENSE 92,120 0 0 FACILITIES MAINTENANCE 80,833 0 0 SUPPLIES 64,728 0 0 OTHER EXPENSES 0 27,466 0 HOMEOWNER ACTIVITIES 20,423 0 0 MISCELLANEOUS 3,992 0 0 TOTAL 398,388 27,466 0
FORM 990, PART XI, LINE 9	BOOK / TAX DEPRECIATION DIFFERENCE 1

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

Cat. No. 51056K

Schedule O (Form 990) 2021

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: PROMOTE HEALTH, SAFETY, WELFARE AND PROVIDE ALL MAINTENANCE AND RECREATIONAL SERVICES FOR THE COMMON USE OF ALL MEMBERS
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	1,083
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	0
5	Total number of individuals employed in calendar year 2021 (Part V, line 2a) ......	5	33
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, Part I, line 11 .........	7b

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........		0
9	Program service revenue (Part VIII, line 2g) .........	2,567,821	2,526,611
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	48,059	150,559
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)		0
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	2,615,880	2,677,170
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...		0
14	Benefits paid to or for members (Part IX, column (A), line 4).....		0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	470,769	704,713
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....		0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	1,662,877	1,856,685
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	2,133,646	2,561,398
19	Revenue less expenses. Subtract line 18 from line 12.......	482,234	115,772
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	3,819,746	4,035,007
21	Total liabilities (Part X, line 26).............	144,751	432,131
22	Net assets or fund balances. Subtract line 21 from line 20.....	3,674,995	3,602,876

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 1,928,010 including grants of $ ) (Revenue $ 2,526,611 )
	TO PROMOTE THE HEALTH, SAFETY, WELFARE AND PROVIDE ALL MAINTENANCE AND RECREATIONAL SERVICES FOR THE COMMON USE OF ALL MEMBERS, THE TOTAL PROGRAM RELATED EXPENSES REPRESENT THE FOUNDATION'S TOTAL PROGRAM SERVICE EXPENSES. THE DETAIL CAN BE FOUND ON PAGE 10, PART IX, COLUMN B, LABELED PROGRAM SERVICE EXPENSES BY CATEGORIES.

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 expenses1,928,010

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

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:$	1g

h Total. Add lines 1a-1f.......

		Business Code
2a	ASSESSMENTS	900004	2,422,112	2,422,112
b	ENTRANCE FEES	900004	41,500	41,500
c	MANAGEMENT SERVICE AGREEMENTS	900004	21,648	21,648
d	DIRECTORY ADVERTSING	900004	12,515	12,515
e	RESALE CHARGES	900004	11,550	11,550
f	All other program service revenue.		17,286	17,286
g	Total. Add lines 2a–2f .....		2,526,611

3 Investment income (including dividends, interest, and othersimilar amounts) ......			38,092			38,092
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
		(ii) Personal	(i) Real
6a	Gross rents			6a
b	Less: rental expenses			6b
c	Rental income or (loss)			6c
d	Net rental income or (loss).......
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory	39,000	285,990	7a
b	Less: cost or other basis and sales expenses	10,917	201,606	7b
c	Gain or (loss)	28,083	84,384	7c
d	Net gain or (loss).........			112,467	28,083		84,384
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..
Business Code			Miscellaneous Revenue
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......
12	Total revenue. See instructions.....			2,677,170	2,554,694		122,476

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, lines 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........	597,058	268,676	328,382
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......	54,172	30,878	23,294
10	Payroll taxes ...........	53,483	29,416	24,067
11	Fees for services (non-employees):
a	Management ......
b	Legal .........	19,807		19,807
c	Accounting ...........	28,382		28,382
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......	8,749		8,749
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	73,313		73,313
12	Advertising and promotion ....
13	Office expenses .......	58,781		58,781
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 ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	67,930	67,282	648
23	Insurance ...	40,499		40,499
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	GROUNDS & ROADS	437,556	437,556
b	SOUTHRIDGE CENTER PROJECT	342,872	342,872
c	SECURITY	199,508	199,508
d	SNOW REMOVAL & SALT	153,434	153,434
e	All other expenses	425,854	398,388	27,466
25	Total functional expenses. Add lines 1 through 24e	2,561,398	1,928,010	633,388	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 ........			1,711,736	1	1,912,438
2	Savings and temporary cash investments .........			385,119	2	385,990
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............			25,270	4	14,623
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6
7	Notes and loans receivable, net ...........				7
8	Inventories for sale or use ............				8
9	Prepaid expenses and deferred charges ......			17,821	9	21,224
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	592,633
b	Less: accumulated depreciation	10b	350,305	152,117	10c	242,328
11	Investments—publicly traded securities .			1,527,683	11	1,458,404
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 ...........				15
16	Total assets. Add lines 1 through 15 (must equal line 33)...			3,819,746	16	4,035,007

17	Accounts payable and accrued expenses .....	104,371	17	168,475
18	Grants payable ...		18
19	Deferred revenue .........	40,380	19	263,656
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 any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
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..	144,751	26	432,131

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	3,674,995	27	3,602,876
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	3,674,995	32	3,602,876
33	Total liabilities and net assets/fund balances ........	3,819,746	33	4,035,007

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 .....	32,244		32,244
b	Buildings ....
c	Leasehold improvements
d	Equipment ....
e	Other .....	560,389	350,305	210,084
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				242,328

(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.)

(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.)