Southdown Community Association Inc

Nonprofit profile at a glance

EIN
760043858
IRS 990 coverage
2019–2025
Forms available
Form 990 2025
Location
Sugar Land, TX, USA
Phone
2812327659
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Homeowners & Tenants Associations

Reported finances

Revenue
$366,614
Expenses
$412,945
Assets
$1,033,985
Liabilities
$179,539

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • RICKI A WILLOUGHBY (PRESIDENT)
  • LOUIS BRUCE (VICE PRESIDENT)

People named in this filing

  • KENTON L HEIDER (TREASURER)
  • RICKI A WILLOUGHBY (PRESIDENT)
  • LOUIS BRUCE (VICE PRESIDENT)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Common area maintenance-maintain common areas, esplanades, recreational facilities, park and swimming pool for its 1507 residences.

What it reported doing in 2025

All other accomplishments common area maintenance- maintain commone areas, esplandes, recreational facilities, park and swimming pool for its residences.

Operating model

Revenue model
Earned-program. 95% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 37
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88.3%; rating input score 88
  • Program expense ratio: 82.6%; rating input score 83
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -12.6%; rating input score 16; 16th percentile among comparable filings
  • Total-asset coverage ratio: 2.5; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: 0.17; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 13.5% per year; rating input score 100; 75th percentile among comparable filings
  • Revenue growth: 2.3% per year; rating input score 100; 32nd percentile among comparable filings
  • Asset growth: 3.4% per year; rating input score 100; 37th percentile among comparable filings

Details

  • Where the money goes: 88.3% of revenue deployed · 82.6% of spending went to programs
  • Governance: 5 of 5 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $341K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 14 of 14 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 6 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Sustainability: Operating margin scored 16/100.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.