Civic Intelligence

White Heron Lake Inc

990 • Fiscal year 2020 • EIN 23-6297942

Oct 01, 2019 to Sep 30, 2020 • Filed on Dec 03, 2020

177 White Heron Lake DriveEast Stroudsburg, PA 18302-8935

(570) 223-8022

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)4 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)4 • <$500k nonprofits • Source year 2020

Net Margin

83rd percentile

30%

Higher net margin than 83% of similar nonprofits.

2020 filings • 501(c)4 • <$500k nonprofits • Source year 2020

Top Officer Pay

86th percentile

$0

Higher top officer pay than 86% of similar nonprofits.

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

2020 filings • 501(c)4 • <$500k nonprofits • Source year 2020

Asset Growth

64th percentile

7.8%

Faster asset growth than 64% of similar nonprofits.

2020 filings • 501(c)4 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

87th percentile

23%

Faster revenue growth than 87% of similar nonprofits.

2020 filings • 501(c)4 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$312,178

Up $22,612 (+7.8%) from 2019

Net Assets

Up

$312,178

Up $22,612 (+7.8%) from 2019

Liabilities

Flat

$0

Flat from 2019

Revenue

Up

$74,170

Up $13,666 (+23%) from 2019

Expenses

Down

$51,558

Down $15,424 (-23%) from 2019

Net Income

Up

$22,612

Up $29,090 (+449%) from 2019

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

2020

Assets$312,178
Liabilities$0
Net Assets$312,178

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

2020

Revenue$74,170
Expenses$51,558
Net Income$22,612
Jump To
Filing Snapshot
Filing Period
Oct 1, 2019 to Sep 30, 2020
Signed
Dec 3, 2020
Return Version
2019v5.1
Gross Receipts
$74,170
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
Rtn Earn Endowment Incm Other Fnds$289,566$312,178▲ $22,612
Savings and Temporary Cash Investments$253,542$279,440▲ $25,898
Land, Buildings, and Equipment, Net$36,024$32,738▼ $3,286
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$289,566$312,178▲ $22,612
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$289,566$312,178▲ $22,612
Total Liabilities and Net Assets / Fund Balance$289,566$312,178▲ $22,612

Asset Categories

AssetBook ValueDepreciationBasis
Land$30,000-$30,000
Equipment$2,738$13,692$16,430
Compensation and Service Providers

Board Members and Trustees

NameTitle
Chad SensenigPresident
Stan LushinskyVice President
Gerald MillerBoard Member
James KintzBoard Member
Rob LinkBoard Member
Robert WilliamsBoard Member
Steve PheasantBoard Member
Thomas DevaneyBoard Member
Kathy YoungSecretary
Mark HugTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$69,693
Investment Income
$4,477
Other Revenue
$0
Change in Net Assets
$22,612
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$49,303
Salaries, Compensation, and Employee Benefits$2,255
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$35,697--$35,697
Insurance$7,843--$7,843
Depreciation Depletion$3,286--$3,286
Other Salaries and Wages$2,033--$2,033
Fees for Services Accounting-$1,150-$1,150
Office Expenses$440$234-$674
Fees for Services Legal-$653-$653
Payroll Taxes$222--$222
Total Functional Expenses$49,521$2,037$0$51,558
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 35% controlled entity
No
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
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

There are 53 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, except for the officers. The president and secretary are elected during even number years and serve a term of two years. The vice president and treasurer are elected during odd number years and serve a term of two 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 11B

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 form 990's are available for public inspection upon request. The form 990's are also available on the internet.

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

Filer Name
White Heron Lake Inc
EIN
23-6297942
Phone
5702238022
Address
177 WHITE HERON LAKE DRIVE, EAST STROUDSBURG, PA 18302-8935

Signing Officer

Name
Mark Hug
Title
Treasurer
Phone
5083978764
Signed
2020-12-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Hug
Formed
1949
Legal Domicile
Pa
Voting Board Members
10
Independent Board Members
10
Employees
2
Volunteers
25

Preparer

Firm
Riley and Company Inc
Address
PO BOX 1049, STROUDSBURG, PA 18360
Preparer
Scott a Miller CPA Cfe Cva
Phone
5704240667
Raw XML Appendix340 raw XML fields

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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IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt6PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8SECRETARY
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IRS990/MissionDesc0TO ENSURE THE PRESENT AND FUTURE RESIDENTIAL LIVING CONDITIONS RELATING TO HEALTH, SAFETY, PUBLIC MORALS, CONVENIENCE, COMFORT, AND BEAUTY OF LOTS IN WHITE HERON LAKE.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE 53 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/ExplanationTxt1A 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, EXCEPT FOR THE OFFICERS. THE PRESIDENT AND SECRETARY ARE ELECTED DURING EVEN NUMBER YEARS AND SERVE A TERM OF TWO YEARS. THE VICE PRESIDENT AND TREASURER ARE ELECTED DURING ODD NUMBER YEARS AND SERVE A TERM OF TWO YEARS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2INCREASES 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/ExplanationTxt3COMMITTEES 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/ExplanationTxt4THE FORM 990 IS REVIEWED BY THE OFFICERS AND BOARD MEMBERS BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE CORPORATION'S FORM 1024 AND FORM 990'S ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. THE FORM 990'S ARE ALSO AVAILABLE ON THE INTERNET.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE CORPORATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0289566
IRS990/TotalAssetsEOYAmt0312178
IRS990/TotalAssetsGrp/BOYAmt0289566
IRS990/TotalAssetsGrp/EOYAmt0312178
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02037
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt049521
IRS990/TotalFunctionalExpensesGrp/TotalAmt051558
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0289566
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0312178
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt049521
IRS990/TotalProgramServiceRevenueAmt069693
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt04477
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt069693
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt074170
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0289566
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0312178
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt09 WHITE HERON LAKE
IRS990/USAddress/CityNm0EAST STROUDSBURG
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd018302
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02022-01-07 14:23:13Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MARK HUG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05083978764
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-12-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WHITE HERON LAKE INC
ReturnHeader/Filer/BusinessNameControlTxt0WHIT
ReturnHeader/Filer/EIN0236297942
ReturnHeader/Filer/PhoneNum05702238022
ReturnHeader/Filer/USAddress/AddressLine1Txt0177 WHITE HERON LAKE DRIVE
ReturnHeader/Filer/USAddress/CityNm0EAST STROUDSBURG
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd0183028935
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0384F5BE3E38799AD720DC2EB181D85040ED90E89
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt024.229.11.141
ReturnHeader/FilingSecurityInformation/IPDt02020-12-03
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm008:47:46
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0251536892
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RILEY AND COMPANY INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1049
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0STROUDSBURG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd018360
ReturnHeader/PreparerPersonGrp/PhoneNum05704240667
ReturnHeader/PreparerPersonGrp/PreparationDt02020-11-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SCOTT A MILLER CPA CFE CVA
ReturnHeader/ReturnTs02020-12-03T11:42:38-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-10-01
ReturnHeader/TaxPeriodEndDt02020-09-30
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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