Highfield Community Association

Not tax-deductible

Butler, PA501(c)(4)Since 1946EIN 25-1309864

Provide access to & maintain public recreation facility.

58¢ of each $1 spent went to programs.
Run by 25 volunteers.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $91K a year · 45% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
58%
of spending
Worth a look: 58% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Cash reserves
41 mo
of spending, in cash
Looks good: 41.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$92K
-34% vs prior year
Spent
$117K
To programs
58%
Net assets
$740K
By yearFY2020–FY2025
Revenue
$92K
FY2025▼ -34%
Revenue by fiscal year
FY2020$98K
FY2021$663K
FY2022$96K
FY2023$116K
FY2024$139K
FY2025$92K
Expenses
$117K
FY2025▲ +8%
Expenses by fiscal year
FY2020$85K
FY2021$90K
FY2022$110K
FY2023$149K
FY2024$108K
FY2025$117K
Net assets
$740K
FY2025▼ -3%
Net assets by fiscal year
FY2020$207K
FY2021$781K
FY2022$767K
FY2023$734K
FY2024$765K
FY2025$740K

From the FY2025 Form 990 · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 1998.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

58 cents of each dollar spent went to programs.

Program services 58% · $68K Management & general 8% · $10K Fundraising 34% · $40K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

11 people listed on the 990.

Part VII, Section A · reportable compensation
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Sgt of Arms
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Highfield Community Association executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Maintain and provide access to public recreation facilities.

Provided by the organization

This section is blank until Highfield Community Association claims this page.

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2 program services account for $68K of program spending, described in the organization's own filed words · FY2025.
01

Organization promotes social welfare by providing recreational facilities open to the general public. Organization owns and maintains a community hall which is available for public rental. Organization owns and maintains a playground which is open to the public. Membership is open to the public for a nominal fee.

$58Kprogram expense
02

Social Activities for Club Members

annual golf league, summer party and Christmas party.

$10Kprogram expense

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By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$92K
Ln 12
Other incomeLn 4–11$90K
Fees for servicesLn 2g$2K
Gifts and grantsLn 1h$190
Money outPt IX
$117K
Ln 25
Programscol B$68K
Managementcol C$10K
Fundraisingcol D$40K
Owns and owesPt X
$740K
net assets · Ln 32
Cash and savingsLn 1–2$401K
Total assetsLn 16$740K
LiabilitiesLn 26$0
PeoplePt VI, VII
11
listed · VII A
PaidVII A0
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$190
Fees for servicesLn 2g$2K
Investment incomeLn 3$52
Other incomeLn 4–11$90K
Total revenueLn 12$92K
Assets in detailPt X, end of year
CashLn 1$6K
SavingsLn 2$395K
Cash and savings togetherLn 1–2$401K
Land, buildings, equipmentLn 10c$339K
Total assetsLn 16$740K
LiabilitiesLn 26$0
Net assetsLn 32$740K
OperationsPt I, VI
EmployeesI 50
VolunteersI 625
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$403K$401K
Land, buildings, equipmentLn 10c$362K$339K
Total assetsLn 16$765K$740K
LiabilitiesLn 26$0$0
Net assetsLn 32$765K$740K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$4K$0$4K$0
Office expensesLn 13$120$0$120$0
Information technologyLn 14$4K$0$4K$0
OccupancyLn 16$59K$39K$0$20K
TravelLn 17$1K$0$1K$0
Depreciation, depletion and amortizationLn 22$18K$11K$58$7K
InsuranceLn 23$11K$7K$0$4K
Other expenses (24a–d)Ln 24$20K$10K$373$9K
Total functional expensesLn 25$117K$68K$10K$40K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $92K$117K−$25K$740K 990 PDF
FY2024 $139K$108K$31K$765K 990 PDF
FY2023 $116K$149K−$33K$734K 990 PDF
FY2022 $96K$110K−$14K$767K 990 PDF
FY2021 $663K$90K$573K$781K 990 PDF
FY2020 $98K$85K$13K$207K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (4 parts)
Part VIII · Statement of revenue $91,523 across 7 lines filed
Lines not itemized here account for $99,489 of total revenue; see the IRS return.
VIII-1b Membership dues$190
VIII-1h Total contributions, gifts and grants$190
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$1,620
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $52$52
VIII-6 Net rental income or lossRelated to mission −$11,676−$11,676
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $0 · Unrelated business $0 · Excluded from tax $1,848$1,848
VIII-12 Total revenueRelated to mission −$10,056 · Unrelated business $0 · Excluded from tax $101,389$91,523
Part IX · Statement of functional expenses $116,932 across 8 lines filed
IX-11c Accounting feesPrograms $0 · Management $4,200 · Fundraising $0$4,200
IX-13 Office expensesPrograms $0 · Management $120 · Fundraising $0$120
IX-14 Information technologyPrograms $0 · Management $3,614 · Fundraising $0$3,614
IX-16 OccupancyPrograms $39,096 · Management $0 · Fundraising $19,548$58,644
IX-17 TravelPrograms $0 · Management $1,200 · Fundraising $0$1,200
IX-22 Depreciation, depletion and amortizationPrograms $10,888 · Management $58 · Fundraising $6,961$17,907
IX-23 InsurancePrograms $7,382 · Management $0 · Fundraising $3,691$11,073
IX-24 Other expenses (24a–d)Programs $10,370 · Management $373 · Fundraising $9,431$20,174
IX-25 Total functional expensesPrograms $67,736 · Management $9,565 · Fundraising $39,631$116,932
Part X · Balance sheet $739,853 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $5,600$5,600
X-2 Savings and temporary cash investmentsStart of year $397,290$395,232
X-10c Land, buildings and equipment, netStart of year $362,372$339,021
X-16 Total assetsStart of year $765,262$739,853
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $765,262$739,853
X-32 Total net assets or fund balancesStart of year $765,262$739,853
X-33 Total liabilities and net assetsStart of year $765,262$739,853
Part XI · Reconciliation of net assets $739,853 net assets at year end
XI-1 Total revenue$91,523
XI-2 Total expenses$116,932
XI-3 Revenue less expenses−$25,409
XI-4 Net assets at start of year$765,262
XI-10 Net assets at end of year$739,853

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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