Nonprofit · EIN 56-1078831
WINDROW ESTATES HOME OWNERS ASSOCIATION INC
Tax-exempt · MATTHEWS, NC 28104
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $239,827 | $247,214 | -$7,387 | $244,683 | $22,786 | $221,897 |
| December 31, 2024 | 990-EZ | $185,886 | $151,947 | $33,939 | $229,107 | $19,725 | $209,382 |
| December 31, 2023 | 990-EZ | $188,173 | $169,422 | $18,751 | $195,070 | $24,202 | $170,868 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $234,409
- Investment income
- $2,418
- Other revenue
- $3,000
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $34,817
- Salaries, compensation and benefits (total)
- $34,817
- Professional fundraising fees
- $0
- Legal fees
- $225
- Accounting fees
- $1,911
- Occupancy
- $10,393
- Program services (functional)
- $244,902
- Management and general (functional)
- $2,312
Balance sheet and other
- Total assets, start of year
- $229,107
- Total assets, end of year
- $244,683
- Total liabilities, end of year
- $22,786
- Net assets, end of year
- $221,897
- Net assets without donor restrictions
- $221,897
- Gross receipts
- $239,827
- Employees
- 1
- Year formed
- 1973
- State of legal domicile
- NC
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOE ANDERSON | BOARD MEMBER Trustee or director | 2 | $0 |
| MARGE AVERILL | 1ST VP/TREAS Trustee or director | 2 | $0 |
| TOM CAPELLI | BOARD MEMBER Trustee or director | 2 | $0 |
| ELIZABETH CAUDLE | 3RD VP Trustee or director | 2 | $0 |
| ANNE DIRR | BOARD MEMBER Trustee or director | 2 | $0 |
| DAVID GAERTNER | PRESIDENT Trustee or director | 2 | $0 |
| CLAY GILLIAM | BOARD MEMBER Trustee or director | 2 | $0 |
| ZACH JOHNSTON | BOARD MEMBER Trustee or director | 2 | $0 |
| LAURA MULLIS | 2ND VP Trustee or director | 2 | $0 |
| JOHN PERCIVAL | BOARD MEMBER Trustee or director | 2 | $0 |
| JERRY SHANKO | BOARD MEMBER Trustee or director | 2 | $0 |
| AMY WHITE | SECRETARY Trustee or director | 2 | $0 |
990-EZ for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARGE AVERILL | 1ST VP/TREAS | 2 | $0 |
| AMY WHITE | SECRETARY | 2 | $0 |
| CLAY GILLIAM | BOARD MEMBER | 2 | $0 |
| DAVID GAERTNER | PRESIDENT | 2 | $0 |
| ANNE DIRR | BOARD MEMBER | 2 | $0 |
| JERRY SHANKO | BOARD MEMBER | 2 | $0 |
| ELIZABETH CAUDLE | 3RD VP | 2 | $0 |
| LAURA MULLIS | 2ND VP | 2 | $0 |
| JOHN PERCIVAL | BOARD MEMBER | 2 | $0 |
| ZACH JOHNSTON | BOARD MEMBER | 2 | $0 |
| JOE ANDERSON | BOARD MEMBER | 2 | $0 |
| TOM CAPELLI | BOARD MEMBER | 2 | $0 |
990-EZ for the year ended December 31, 2023: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOE ANDERSON | BOARD MEMBER | 2 | $0 |
| MARGE AVERILL | VP/TREASURER | 2 | $0 |
| AMY WHITE | SECRETARY | 2 | $0 |
| CLAY GILLIAM | BOARD MEMBER | 2 | $0 |
| DAVID GAERTNER | PRESIDENT | 2 | $0 |
| ANNE DIRR | BOARD MEMBER | 2 | $0 |
| JERRY SHANKO | BOARD MEMBER | 2 | $0 |
| LAUREN KRAEMAR | BOARD MEMBER | 2 | $0 |
| ELIZABETH CAUDLE | 3RD VP | 2 | $0 |
| LAURA MULLIS | 2ND VP | 2 | $0 |
| JOHN PERCIVAL | BOARD MEMBER | 2 | $0 |
| ZACH JOHNSTON | BOARD MEMBER | 2 | $0 |
| GEORGE AZAR | BOARD MEMBER | 2 | $0 |
Address and contacts
- Address (IRS master file)
- C/O KEY COMMUNITY MANAGEMENT 1204 S, MATTHEWS, NC 28104-0000
- In care of
- % KEY COMMUNITY MANAGEMENT
- Principal officer (990 for 2025)
- DAVID GAERTNER, 1201 STALLINGS RD, MATTHEWS, NC 28104
- Signed the 990
- DAVID GAERTNER, PRESIDENT
- Phone
- (704) 535-1122
- Return prepared by
- DAVIES GOLDSTEIN & ASSOCIATES CPA'S
Mission
HOMEOWNERS ASSOCIATION
Program accomplishments
- HOMEOWNERS ASSOCIATION SERVING 243 HOMES. MAINTAINS COMMON PROPERTIES AND PROVIDES SOCIAL ACTIVITIES FOR HOA. COMMON AREAS INCLUDE 2 CLUBHOUSES, 3 POOLS, LAKE, TENNIS COURTS.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 56-1078831
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1975
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $244,683
- Income (IRS master file)
- $239,827
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $239,827 | $247,214 | $244,683 | XML |
| 990-EZ | December 2024 | $185,886 | $151,947 | $229,107 | XML |
| 990-EZ | December 2023 | $188,173 | $169,422 | $195,070 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-EZ | December 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 56-1078831).
Questions about WINDROW ESTATES HOME OWNERS ASSOCIATION INC
- What is the EIN of WINDROW ESTATES HOME OWNERS ASSOCIATION INC?
- The employer identification number (EIN) of WINDROW ESTATES HOME OWNERS ASSOCIATION INC is 56-1078831.
- Is WINDROW ESTATES HOME OWNERS ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1975.
- Are donations to WINDROW ESTATES HOME OWNERS ASSOCIATION INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does WINDROW ESTATES HOME OWNERS ASSOCIATION INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of WINDROW ESTATES HOME OWNERS ASSOCIATION INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WINDROW ESTATES HOME OWNERS ASSOCIATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of WINDROW ESTATES HOME OWNERS ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 names DAVID GAERTNER.
- Who are the officers and directors of WINDROW ESTATES HOME OWNERS ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 lists 12 people; 0 received compensation from the organization.
- How much revenue does WINDROW ESTATES HOME OWNERS ASSOCIATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $239,827, expenses of $247,214 and total assets of $244,683 at year end.
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