Civic Intelligence

Lake Barcroft Association Inc

EIN 23-7089437 • 501(c)4 • Falls Church, VA

Profile

To promote the common good and general welfare of the residents of the lake barcroft community, including operating the lake and adjoining beaches.

PO Box 1085Falls Church, VA 22041

www.lakebarcroft.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

77th percentile

0.22x

Higher debt load relative to assets than 77% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

75th percentile

0.25x

Higher debt load relative to revenue than 75% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2024

Net Margin

25th percentile

-6.1%

Higher net margin than 25% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

501(c)4 • $500k-$1M nonprofits • Source year 2024

Asset Growth

41st percentile

0.8%

Faster asset growth than 41% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

46th percentile

3.6%

Faster revenue growth than 46% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$869,763

Up $6,959 (+0.8%) from 2023

Liabilities

Down

$195,451

Down $36,206 (-16%) from 2023

Net Assets

Up

$674,312

Up $43,165 (+6.8%) from 2023

Revenue

Up

$768,837

Up $26,589 (+3.6%) from 2023

Expenses

Up

$815,487

Up $41,277 (+5.3%) from 2023

Net Income

Down

-$46,650

Down $14,688 (-46%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2011: $430,790Liabilities 2011: $14,363Net Assets 2011: $416,4272011Assets 2012: $412,506Liabilities 2012: $8,948Net Assets 2012: $403,5582012Assets 2013: $535,808Liabilities 2013: $92,336Net Assets 2013: $443,4722013Assets 2014: $538,242Liabilities 2014: $87,460Net Assets 2014: $450,7822014Assets 2015: $640,866Liabilities 2015: $144,403Net Assets 2015: $496,4632015Assets 2016: $563,699Liabilities 2016: $104,136Net Assets 2016: $459,5632016Assets 2017: $526,683Liabilities 2017: $37,156Net Assets 2017: $489,5272017Assets 2018: $574,923Liabilities 2018: $97,132Net Assets 2018: $477,7912018Assets 2019: $578,266Liabilities 2019: $97,594Net Assets 2019: $480,6722019Assets 2020: $657,380Liabilities 2020: $56,942Net Assets 2020: $600,4382020Assets 2021: $868,930Liabilities 2021: $179,190Net Assets 2021: $689,7402021Assets 2022: $763,892Liabilities 2022: $201,361Net Assets 2022: $562,5312022Assets 2023: $862,804Liabilities 2023: $231,657Net Assets 2023: $631,1472023Assets 2024: $869,763Liabilities 2024: $195,451Net Assets 2024: $674,3122024

Highlighted filing

2024

Assets$869,763
Liabilities$195,451
Net Assets$674,312

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KExpenses 2011: $422,6202011Expenses 2012: $469,8992012Revenue 2013: $464,257Expenses 2013: $424,343Net Income 2013: $39,9142013Revenue 2014: $433,216Expenses 2014: $425,906Net Income 2014: $7,3102014Revenue 2015: $441,548Expenses 2015: $395,867Net Income 2015: $45,6812015Revenue 2016: $445,863Expenses 2016: $482,763Net Income 2016: -$36,9002016Revenue 2017: $510,225Expenses 2017: $480,261Net Income 2017: $29,9642017Revenue 2018: $482,242Expenses 2018: $493,979Net Income 2018: -$11,7372018Revenue 2019: $556,913Expenses 2019: $554,032Net Income 2019: $2,8812019Revenue 2020: $588,255Expenses 2020: $521,786Net Income 2020: $66,4692020Revenue 2021: $656,110Expenses 2021: $607,972Net Income 2021: $48,1382021Revenue 2022: $638,636Expenses 2022: $589,306Net Income 2022: $49,3302022Revenue 2023: $742,248Expenses 2023: $774,210Net Income 2023: -$31,9622023Revenue 2024: $768,837Expenses 2024: $815,487Net Income 2024: -$46,6502024

Highlighted filing

2024

Revenue$768,837
Expenses$815,487
Net Income-$46,650

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.70$1.95$6.74$7.69$8.15$0.47
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.63$2.32$6.31$7.42$7.74$0.32
2022Detailed filing. Detailed filing data is available for this year.$7.64$2.01$5.63$6.39$5.89$0.49
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.69$1.79$6.90$6.56$6.08$0.48
2020Detailed filing. Detailed filing data is available for this year.$6.57$0.57$6.00$5.88$5.22$0.66
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.78$0.98$4.81$5.57$5.54$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.75$0.97$4.78$4.82$4.94$0.12
2017Detailed filing. Detailed filing data is available for this year.$5.27$0.37$4.90$5.10$4.80$0.30
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.64$1.04$4.60$4.46$4.83$0.37
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.41$1.44$4.96$4.42$3.96$0.46
2014Detailed filing. Detailed filing data is available for this year.$5.38$0.87$4.51$4.33$4.26$0.07
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.36$0.92$4.43$4.64$4.24$0.40
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.13$0.09$4.04$4.70
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.31$0.14$4.16$4.23
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 30, 2025
Return Version
2024v5.2
Gross Receipts
$768,837
Mission and Program Overview

Mission

To promote the common good and general welfare of the residents of the lake barcroft community, including operating the lake and adjoining beaches.

Property owners association for the lake barcroft community in falls church, virginia.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$544,627$611,490▲ $66,863
Cash and Non-Interest-Bearing Accounts$238,277$157,074▼ $81,203
Prepaid Expenses and Deferred Charges$31,749$55,200▲ $23,451
Savings and Temporary Cash Investments$44,056$44,704▲ $648
Accounts Receivable$2,800$0▼ $2,800
Land, Buildings, and Equipment, Net$1,295$1,295→ $0
Total Assets$862,804$869,763▲ $6,959
Liabilities
Deferred Revenue$208,001$188,298▼ $19,703
Accounts Payable and Accrued Expenses$23,656$7,153▼ $16,503
Total Liabilities$231,657$195,451▼ $36,206
Net Assets / Fund Balance
Net Assets With Donor Restrictions$574,663$551,654▼ $23,009
Net Assets Without Donor Restrictions$56,484$122,658▲ $66,174
Total Net Assets Fund Balance$631,147$674,312▲ $43,165
Total Liabilities and Net Assets / Fund Balance$862,804$869,763▲ $6,959

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,295$258,385$259,680
Compensation and Service Providers

Board Members and Trustees

NameTitle
Larry HofferPresident
Bill BaumgartnerVice President
Carole BausellDirector
Chris DoerflingerDirector
Ed DavisDirector
Greg CoxDirector
Merri BrownDirector
Norah MolnarDirector
Ralph SmalleyDirector
Reid VossDirector
Tina SwallowDirector
Greg GraggSecretary
Kevin KampschorerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$35
Program Service Revenue
$719,828
Investment Income
$35,632
Other Revenue
$13,342
All Other Contributions
$35
Change in Net Assets
$-46,650
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$419,537
Salaries, Compensation, and Employee Benefits$394,750
Grants and Similar Amounts Paid$1,200
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$283,510$82,159-$365,669
Insurance$49,962$12,491-$62,453
Fees for Services Other$54,387--$54,387
Office Expenses$23,524$5,881-$29,405
Payroll Taxes$22,547$6,534-$29,081
Fees for Services Legal-$27,230-$27,230
Fees for Services Accounting-$21,712-$21,712
Other Expenses$17,948--$17,948
Information Technology$14,151--$14,151
All Other Expenses$14,121--$14,121
Grants to Domestic Orgs$1,200--$1,200
Total Functional Expenses$659,480$156,007$0$815,487
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Owners of qualifying lots in the lake barcroft community are the members of lba.

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

The lba board of directors is elected by the membership of lba for two-year terms, with a three term limit.

Form 990, Part VI, Section B, Line 11B

Form 990 is reviewed by the treasurer prior to filing.

Form 990, Part VI, Section C, Line 19

Lba's governing documents are available on the organization's website.

Filing and Contact Details

Filer

Filer Name
Lake Barcroft Association Inc
EIN
23-7089437
Phone
7039411927
Address
PO BOX 1085, FALLS CHURCH, VA 22041

Signing Officer

Name
Kevin Kampschroer
Title
Treasurer
Phone
7039411927
Signed
2025-07-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bill Baumgartner
Formed
1992
Legal Domicile
Va
Voting Board Members
13
Independent Board Members
13
Employees
38
Volunteers
0

Preparer

Firm
Jones & Mcintyre Pllc
Address
6506 LOISDALE ROAD SUITE 330, SPRINGFIELD, VA 22150
Preparer
Linda D Mcintyre CPA
Phone
7038664500
Supplemental Narrative

Financial Statement Notes

PART II, LINE 9:

Conservation easements are not reported on the organization's revenue and expense statement or balance sheet.

Raw XML AppendixShowing 400 of 440 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/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
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IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0122658
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05881
IRS990/OfficeExpensesGrp/ProgramServicesAmt023524
IRS990/OfficeExpensesGrp/TotalAmt029405
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0PUBLICATIONS
IRS990/OtherExpensesGrp/Desc1MAINTENANCE/IMPROVEMENT
IRS990/OtherExpensesGrp/Desc2WATER SAFETY
IRS990/OtherExpensesGrp/Desc3COMMUNITY EVENTS
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IRS990/OtherExpensesGrp/ProgramServicesAmt170950
IRS990/OtherExpensesGrp/ProgramServicesAmt233107
IRS990/OtherExpensesGrp/ProgramServicesAmt317948
IRS990/OtherExpensesGrp/TotalAmt074073
IRS990/OtherExpensesGrp/TotalAmt170950
IRS990/OtherExpensesGrp/TotalAmt233107
IRS990/OtherExpensesGrp/TotalAmt317948
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt013342
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt082159
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0283510
IRS990/OtherSalariesAndWagesGrp/TotalAmt0365669
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06534
IRS990/PayrollTaxesGrp/ProgramServicesAmt022547
IRS990/PayrollTaxesGrp/TotalAmt029081
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt031749
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt055200
IRS990/PrincipalOfficerNm0BILL BAUMGARTNER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1541800
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP FEES
IRS990/ProgramServiceRevenueGrp/Desc1PUBLICATIONS
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt112714
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0621174
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt185940
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt212714
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt085940
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt01500
IRS990/PYInvestmentIncomeAmt033841
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IRS990/PYTotalExpensesAmt0774210
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IRS990/PYTotalRevenueAmt0742248
IRS990/ReconcilationRevenueExpnssAmt0-46650
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IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt044704
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IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt01295
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0258385
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0259680
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IRS990ScheduleD/ProtectionNaturalHabitatInd0X
IRS990ScheduleD/StaffHoursSpentEnforcementCnt010.00
IRS990ScheduleD/StatesEasementsHeldCnt01
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CONSERVATION EASEMENTS ARE NOT REPORTED ON THE ORGANIZATION'S REVENUE AND EXPENSE STATEMENT OR BALANCE SHEET.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II, LINE 9:
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt01295
IRS990ScheduleD/TotalEasementsCnt07
IRS990ScheduleD/WrittenPolicyMonitoringInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OWNERS OF QUALIFYING LOTS IN THE LAKE BARCROFT COMMUNITY ARE THE MEMBERS OF LBA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE LBA BOARD OF DIRECTORS IS ELECTED BY THE MEMBERSHIP OF LBA FOR TWO-YEAR TERMS, WITH A THREE TERM LIMIT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS REVIEWED BY THE TREASURER PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3LBA'S GOVERNING DOCUMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE.
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 B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SCHOLARSHIPS TO DESERVING STUDENTS
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IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
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IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
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IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0869763
IRS990/TotReportableCompRltdOrgAmt00

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