If we have not had our bylaws and restrictions filed at the state yet are we still considered a HOA? And do we need to file a1120-H?

If the deed restrictions were not filed by the owner of the land at or before the time the land was sold to the present owner, or someone who owned that land before you the present owner did, the restrictions normally would not be enforceable against that landowner.

You would have to file the 1120-H if you want to take advantage of certain tax benefits that are avaible for HOAs.