2025-10-23T14:52:59-05:00 2024-03-31 760131587 O'NEAL & HOLMES LLP 600 Rockmead Dr Suite 110 Kingwood TX 77339 990 2023-04-01 760148535 MILLS BRANCH VILLAGE COMMUNITY ASSOCIATION MILL 8326784500 6842 N SAM HOUSTON PARKWAY W HOUSTON TX 77064 HEAVINLEE HAWKINS TREASURER 8326784500 2025-10-23 1 0 TOM HILTABRAND CPA P00664228 2818527473 2025-10-23 2023 2025-03-06 01:10:19Z X HEAVINLEE HAWKINS 6842 N SAM HOUSTON PARKWAY W HOUSTON TX 77064 726900 0 X WWW.MILLSBRANCHVILLAGE.COM X HOMEOWNERS ASSOCIATION 1984 TX TO PROVIDE PEST CONTROL: TO MAINTAIN PARK AND RECREATIONAL AREAS; TO ADMINISTER THE TRASH SERVICE -- ALL BENEFITING THE ENTIRE COMMUNITY. 5 5 0 5 0 0 0 0 740918 582240 4572 2324 135018 142336 880508 726900 0 0 0 0 0 0 0 0 0 894889 853500 894889 853500 -14381 -126600 1254281 487211 896081 180230 358200 306981 MAINTAIN COMMON AREAS, ESPLANADES, REC/PARK AREA AND SWIMMING POOL; ADMINISTER TRASH SERVICE CONTRACT; PROVIDE PEST CONTROL; - ALL BENEFITING THE ENTIRE COMMUNITY. 0 0 738896 MAINTAIN COMMON AREAS, ESPLANADES, REC/PARK AREA AND SWIMMING POOL; ADMINISTER TRASH SERVICE CONTRACT; PROVIDE PEST CONTROL; - ALL BENEFITING THE ENTIRE COMMUNITY. 738896 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 24 0 1 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 1 0 0 1 1 0 1 1 0 0 1 0 0 1 0 0 0 X STERLING ASSOCIATION MANAGEMENT 8326784500 6842 N SAM HOUSTON PARKWAY HOUSTON TX 77064 X CHAD URETSKY VICE PRESIDENT 2.00 X X 0 0 0 CHRISTINE STACY DIRECTOR 2.00 X 0 0 0 DAVID MINITER PRESIDENT 2.00 X X 0 0 0 HEAVINLEE HAWKINS TREASURER 2.00 X X 0 0 0 CLARK TURNER SECRETARY 2.00 X X 0 0 0 0 0 0 0 0 0 0 0 ASSESSMENT REVENUE 900099 582240 582240 582240 2324 2324 TRASH PICK UP 900099 87337 87337 LEGAL REIMBURSEMENT 900099 39744 39744 LATE FEES 900099 9683 9683 5572 5572 142336 726900 726900 0 0 X 35505 35505 53167 53167 9255 9255 19377 19377 RESERVE EXPENSE 213598 213598 POOL MAINTENANCE 92321 92321 SECURITY EXPENSE 88874 88874 TRASH SERVICE, NET 87336 87336 254067 237390 16677 853500 738896 114604 0 520420 201746 161163 164698 14556 29112 16439 12026 541703 79629 1254281 487211 19031 59505 665425 120725 211625 0 896081 180230 X 358200 306981 0 0 0 0 358200 306981 1254281 487211 -126600 75381 0 X 0 0 0 1 1 0 0 ASSESSMENTS RECEIVABLE 79629 79629 Form 990, Part VI, Section A, line 3 THE ASSOCIATION IS GOVERNED BY AN UNCOMPENSATED VOLUNTEER BOARD OF DIRECTORS THAT ARE VOTED INTO OFFICE BY THE MEMBERSHIP. THE MANAGEMENT OF THE DAY TO DAY AFFAIRS ARE PERFORMED BY KINGWOOD ASSOCIATION MANAGEMENT. Form 990, Part VI, Section A, line 6 THE ASSOCIATION IS A NON PROFIT ORGANIZATION 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 MEETING. Form 990, Part VI, Section C, line 19 THE ASSOCIATION'S GOVERNING DOCUMENTS ARE AVAILABLE ON REQUEST FOR INSPECTION. Form 990, Part IX, line 24e LANDSCAPE EXPENSES: Program service expenses 85,667. Management and general expenses 0. Fundraising expenses 0. Total expenses 85,667. KSA ASSESSMENT: Program service expenses 59,650. Management and general expenses 0. Fundraising expenses 0. Total expenses 59,650. UTILITIES: Program service expenses 40,737. Management and general expenses 0. Fundraising expenses 0. Total expenses 40,737. PEST CONTROL: Program service expenses 18,880. Management and general expenses 0. Fundraising expenses 0. Total expenses 18,880. ADMINISTRATIVE FEES: Program service expenses 0. Management and general expenses 16,677. Fundraising expenses 0. Total expenses 16,677. COMMON AREA MAINTENANCE: Program service expenses 13,656. Management and general expenses 0. Fundraising expenses 0. Total expenses 13,656. COMMUNITY EVENTS: Program service expenses 7,551. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,551. REC CENTER REPAIRS AND MAINTENANCE: Program service expenses 7,338. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,338. WEBSITE: Program service expenses 2,440. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,440. BAD DEBT EXPENSE: Program service expenses 1,049. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,049. SEASONAL DECORATIONS: Program service expenses 350. Management and general expenses 0. Fundraising expenses 0. Total expenses 350. PROPERTY TAXES: Program service expenses 72. Management and general expenses 0. Fundraising expenses 0. Total expenses 72. The Association is under the direction of an elected, non-compensated, volunteer Board of Directors. The Board of Directors of the Association has always hired a CPA firm for annual tax return preparation services. Additionally, the Association has hired a professional management company to help administrate the day to day affairs of the Association, including the procurement of professional legal, tax, and accounting services and for the filing of all required state and federal tax returns. During the year, the Association had a new manager assigned to them mid-year. The Association's new manager was under the assumption that the tax return had already been prepared. The Association's CPA firm (O'Neal & Holmes, LLP) had reach reached out to the prior manager, but did not receive a response. As a result, the CPA firm did not prepare the return. This misunderstanding between the management company and the CPA firm inadvertently caused the tax return to not be filed timely. Upon discovering this fact, the Association at the direction of the management company quickly hired O'Neal & Holmes, LLP to prepare the form 990.The Board of Directors, acting in good faith, relied on their professionals to timely prepare and file form 990. They were always assured that all tax returns had been filed and that the CPA firm and management company had taken care of everything. They relied upon these assurances and representations and therefor assumed all tax matters were in proper order, and had no reason to assume otherwise. The Association has a good history of timely tax filings. Additionally, the Association has in the past and continues today to exercise careful business prudence with respect to its tax filing obligations. Please accept this as the Association's formal request for waiving the penalty and abatement thereof. The Association, acting through its Board of Directors, had reasonable cause as noted in Internal Revenue Code Section 6652(c)(3), Regulations Sec. 301.6652-2(f), and relevant court cases to waive the penalty in this situation. Thank you for your consideration in this matter. If you have any questions or if we can be of assistance, please feel free to contact the preparer.