Civic Intelligence

White Heron Lake Inc

990 • Fiscal year 2014 • EIN 23-6297942

Oct 01, 2013 to Sep 30, 2014 • Filed on Dec 22, 2014

9 White Heron Lake18302-8935

(570) 223-8022

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

81st percentile

0.17x

Higher debt load relative to assets than 81% of similar nonprofits.

2014 filings • 501(c)4 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

89th percentile

0.44x

Higher debt load relative to revenue than 89% of similar nonprofits.

2014 filings • 501(c)4 • <$500k nonprofits • Source year 2014

Net Margin

94th percentile

49%

Higher net margin than 94% of similar nonprofits.

2014 filings • 501(c)4 • <$500k nonprofits • Source year 2014

Top Officer Pay

85th percentile

$0

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)4 • <$500k nonprofits • Source year 2014

Asset Growth

75th percentile

15%

Faster asset growth than 75% of similar nonprofits.

2014 filings • 501(c)4 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Up

$275,046

Up $36,116 (+15%) from 2013

Net Assets

Up

$227,898

Up $52,504 (+30%) from 2013

Liabilities

Down

$47,148

Down $16,388 (-26%) from 2013

Revenue

$108,038

No earlier filing loaded for comparison.

Expenses

Down

$55,534

Down $24,807 (-31%) from 2013

Net Income

$52,504

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400K$300K$200K$100K$0Assets 2010: $259,023Liabilities 2010: $113,071Net Assets 2010: $145,9522010Assets 2012: $240,234Liabilities 2012: $82,194Net Assets 2012: $158,0402012Assets 2013: $238,930Liabilities 2013: $63,536Net Assets 2013: $175,3942013Assets 2014: $275,046Liabilities 2014: $47,148Net Assets 2014: $227,8982014Assets 2015: $270,711Liabilities 2015: $29,674Net Assets 2015: $241,0372015Assets 2016: $286,551Liabilities 2016: $11,045Net Assets 2016: $275,5062016Assets 2017: $287,832Liabilities 2017: $0Net Assets 2017: $287,8322017Assets 2018: $296,044Liabilities 2018: $0Net Assets 2018: $296,0442018Assets 2019: $289,566Liabilities 2019: $0Net Assets 2019: $289,5662019Assets 2020: $312,178Liabilities 2020: $0Net Assets 2020: $312,1782020Assets 2021: $311,008Liabilities 2021: $0Net Assets 2021: $311,0082021Assets 2022: $332,658Liabilities 2022: $0Net Assets 2022: $332,6582022Assets 2023: $355,895Liabilities 2023: $0Net Assets 2023: $355,8952023Assets 2024: $388,980Liabilities 2024: $0Net Assets 2024: $388,9802024Assets 2025: $366,358Liabilities 2025: $0Net Assets 2025: $366,3582025

Highlighted filing

2014

Assets$275,046
Liabilities$47,148
Net Assets$227,898

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$150K$100K$50K$0-$50KExpenses 2010: $39,2682010Expenses 2012: $98,8732012Expenses 2013: $80,3412013Revenue 2014: $108,038Expenses 2014: $55,534Net Income 2014: $52,5042014Revenue 2015: $80,327Expenses 2015: $67,188Net Income 2015: $13,1392015Revenue 2016: $73,013Expenses 2016: $38,544Net Income 2016: $34,4692016Revenue 2017: $60,790Expenses 2017: $48,464Net Income 2017: $12,3262017Revenue 2018: $72,034Expenses 2018: $63,822Net Income 2018: $8,2122018Revenue 2019: $60,504Expenses 2019: $66,982Net Income 2019: -$6,4782019Revenue 2020: $74,170Expenses 2020: $51,558Net Income 2020: $22,6122020Revenue 2021: $71,516Expenses 2021: $72,686Net Income 2021: -$1,1702021Revenue 2022: $79,353Expenses 2022: $57,703Net Income 2022: $21,6502022Revenue 2023: $77,482Expenses 2023: $54,245Net Income 2023: $23,2372023Revenue 2024: $81,538Expenses 2024: $48,453Net Income 2024: $33,0852024Revenue 2025: $90,191Expenses 2025: $112,813Net Income 2025: -$22,6222025

Highlighted filing

2014

Revenue$108,038
Expenses$55,534
Net Income$52,504
Jump To
Filing Snapshot
Filing Period
Oct 1, 2013 to Sep 30, 2014
Signed
Dec 22, 2014
Return Version
2013v4.0
Gross Receipts
$108,038
Mission and Program Overview

Mission

To ensure the present and future residential living conditions relating to health, safety, public morals, convenience, comfort, and beauty of lots in white heron lake.

Community Association providing services for its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$195,094$230,563▲ $35,469
Rtn Earn Endowment Incm Other Fnds$175,394$227,898▲ $52,504
Land, Buildings, and Equipment, Net$30,000$30,000→ $0
Cash and Non-Interest-Bearing Accounts$13,836$14,483▲ $647
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$238,930$275,046▲ $36,116
Liabilities
Mortgage Notes Payable Secured by Investment Property$63,536$47,148▼ $16,388
Total Liabilities$63,536$47,148▼ $16,388
Net Assets / Fund Balance
Total Net Assets Fund Balance$175,394$227,898▲ $52,504
Total Liabilities and Net Assets / Fund Balance$238,930$275,046▲ $36,116

Asset Categories

AssetBook ValueDepreciationBasis
Land$30,000-$30,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
John HobackPresident
Saglinda RobertsVice President
Barbara CrouseBoard Member
Gerald MillerBoard Member
Jeffrey YoungBoard Member
Neal ApgarBoard Member
Steve PheasantBoard Member
Thomas DeVaneyBoard Member
Anne SchantzSecretary
Linda N SmithTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$107,800
Investment Income
$238
Other Revenue
$0
Change in Net Assets
$52,504
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$55,534
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Insurance$9,485--$9,485
Occupancy$4,082--$4,082
Interest$2,242--$2,242
Other Expenses$1,075--$1,075
Fees for Services Accounting-$775-$775
Fees for Services Legal-$679-$679
Total Functional Expenses$54,080$1,454$0$55,534
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, line 3

White Heron Lake, Inc. hired KA-Diehl Management Group to provide management services to oversee the dam and spillway project.

Form 990, Part VI, Section A, line 6

There are 54 property owners in White Heron Lake who are members of White Heron Lake, Inc. Members share all common areas, such as, but not limited to roads, buildings, rights of way, land, parking areas, and access areas.

Form 990, Part VI, Section A, line 7A

A nominating committee is appointed by the President of the Board and approved by the Board of Directors. The nominating committee selects nominees for the election of Board Members. Additional nominees can be nominated from the floor by members in good standing on the day of elections. Members in good standing can serve on the Board of Directors. Nominees are elected based on the majority of ballots cast for each candidate by members in good standing at the annual meeting. Two Directors are elected each year to serve a term of three years.

Form 990, Part VI, Section A, line 7B

Increases in annual and special assessments require approval of members. Members are notified of the increase in annual assessments or addition of a special assessment 10 days in advance of meeting date at which the assessments are voted on by membership. The amount and terms of assessments are approved by 3/4 majority vote of membership present and voting at the meetings.

Form 990, Part VI, Section A, line 8B

Committees do not keep minutes. Committees report back to the Board of Directors and make recommendations. Committees do not have authority to act on behalf of the governing body or Corporation.

Form 990, Part VI, Section B, line 11

The Form 990 is reviewed by the Officers and Board Members before it is filed.

Form 990, Part VI, Section C, line 18

The Corporation's Form 1024 and Forms 990's are available for public inspection upon request.

Form 990, Part VI, Section C, line 19

The Corporation's governing documents and financial statements are available to the public upon request.

Filing and Contact Details

Filer

EIN
23-6297942
Phone
5702238022

Signing Officer

Name
Linda N Smith
Title
Treasurer
Phone
5702238022
Signed
2014-12-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda N Smith
Formed
1949
Legal Domicile
Pa
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
0

Preparer

Preparer
Scott A Miller CPA CFE CVA
Phone
5704240667
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0White Heron Lake, Inc. hired KA-Diehl Management Group to provide management services to oversee the dam and spillway project.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1There are 54 property owners in White Heron Lake who are members of White Heron Lake, Inc. Members share all common areas, such as, but not limited to roads, buildings, rights of way, land, parking areas, and access areas.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A nominating committee is appointed by the President of the Board and approved by the Board of Directors. The nominating committee selects nominees for the election of Board Members. Additional nominees can be nominated from the floor by members in good standing on the day of elections. Members in good standing can serve on the Board of Directors. Nominees are elected based on the majority of ballots cast for each candidate by members in good standing at the annual meeting. Two Directors are elected each year to serve a term of three years.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Increases in annual and special assessments require approval of members. Members are notified of the increase in annual assessments or addition of a special assessment 10 days in advance of meeting date at which the assessments are voted on by membership. The amount and terms of assessments are approved by 3/4 majority vote of membership present and voting at the meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Committees do not keep minutes. Committees report back to the Board of Directors and make recommendations. Committees do not have authority to act on behalf of the governing body or Corporation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Form 990 is reviewed by the Officers and Board Members before it is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The Corporation's Form 1024 and Forms 990's are available for public inspection upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7The Corporation's governing documents and financial statements are available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VI, Section C, line 19
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IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0238930
IRS990/TotalAssetsEOYAmt0275046
IRS990/TotalAssetsGrp/BOYAmt0238930
IRS990/TotalAssetsGrp/EOYAmt0275046
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01454
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt054080
IRS990/TotalFunctionalExpensesGrp/TotalAmt055534
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt063536
IRS990/TotalLiabilitiesEOYAmt047148
IRS990/TotalLiabilitiesGrp/BOYAmt063536
IRS990/TotalLiabilitiesGrp/EOYAmt047148
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0175394
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0227898
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt054080
IRS990/TotalProgramServiceRevenueAmt0107800
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0238
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0107800
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0108038
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0238930
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0275046
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine109 White Heron Lake
IRS990/USAddress/City0East Stroudsburg
IRS990/USAddress/State0PA
IRS990/USAddress/ZIPCode018302
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0n/a
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Linda N Smith
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum05702238022
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-12-22
ReturnHeader/Filer/BusinessName/BusinessNameLine10White Heron Lake Inc
ReturnHeader/Filer/BusinessNameControlTxt0WHIT
ReturnHeader/Filer/EIN0236297942
ReturnHeader/Filer/PhoneNum05702238022
ReturnHeader/Filer/USAddress/AddressLine109 White Heron Lake
ReturnHeader/Filer/USAddress/City0East Stroudsburg
ReturnHeader/Filer/USAddress/State0PA
ReturnHeader/Filer/USAddress/ZIPCode0183028935
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0251536892
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Riley and Company Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10PO Box 1049
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Stroudsburg
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode018360
ReturnHeader/PreparerPersonGrp/PhoneNum05704240667
ReturnHeader/PreparerPersonGrp/PreparationDt02014-12-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Scott A Miller CPA CFE CVA
ReturnHeader/ReturnTs02015-01-12T07:55:15-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-10-01
ReturnHeader/TaxPeriodEndDt02014-09-30
ReturnHeader/TaxYr02013

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.66$0.00$3.66$0.90$1.13$0.23
2024Detailed filing. Detailed filing data is available for this year.$3.89$0.00$3.89$0.82$0.48$0.33
2023Detailed filing. Detailed filing data is available for this year.$3.56$0.00$3.56$0.77$0.54$0.23
2022Detailed filing. Detailed filing data is available for this year.$3.33$0.00$3.33$0.79$0.58$0.22
2021Detailed filing. Detailed filing data is available for this year.$3.11$0.00$3.11$0.72$0.73$0.01
2020Detailed filing. Detailed filing data is available for this year.$3.12$0.00$3.12$0.74$0.52$0.23
2019Detailed filing. Detailed filing data is available for this year.$2.90$0.00$2.90$0.61$0.67$0.06
2018Detailed filing. Detailed filing data is available for this year.$2.96$0.00$2.96$0.72$0.64$0.08
2017Detailed filing. Detailed filing data is available for this year.$2.88$0.00$2.88$0.61$0.48$0.12
2016Detailed filing. Detailed filing data is available for this year.$2.87$0.11$2.76$0.73$0.39$0.34
2015Detailed filing. Detailed filing data is available for this year.$2.71$0.30$2.41$0.80$0.67$0.13
2014Detailed filing. Detailed filing data is available for this year.$2.75$0.47$2.28$1.08$0.56$0.53
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.39$0.64$1.75$0.80
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.40$0.82$1.58$0.99
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.59$1.13$1.46$0.39