Civic Intelligence

Spring Valley Lake Association

990 • Fiscal year 2023 • EIN 23-7097939

Nov 01, 2022 to Oct 31, 2023 • Filed on Feb 13, 2024

13325 Spring Valley ParkwayVictorville, CA 92395

(760) 245-9756

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.83x

Higher debt load relative to assets than 92% of similar nonprofits.

2023 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

82nd percentile

1.11x

Higher debt load relative to revenue than 82% of similar nonprofits.

2023 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2023

Net Margin

21st percentile

-6.6%

Higher net margin than 21% of similar nonprofits.

2023 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

42nd percentile

$0

Higher top officer pay than 42% of similar nonprofits.

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

2023 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2023

Asset Growth

24th percentile

-1.1%

Faster asset growth than 24% of similar nonprofits.

2023 filings • 501(c)4 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

75th percentile

22%

Faster revenue growth than 75% of similar nonprofits.

2023 filings • 501(c)4 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Up

$9,042,576

Up $476,150 (+5.6%) from 2021

Net Assets

Down

$1,499,758

Down $2,295,480 (-60%) from 2021

Liabilities

Up

$7,542,818

Up $2,771,630 (+58%) from 2021

Revenue

Up

$6,808,751

Up $1,722,067 (+34%) from 2021

Expenses

Up

$7,255,897

Up $2,681,602 (+59%) from 2021

Net Income

Down

-$447,146

Down $959,535 (-187%) from 2021

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0-$5.0MAssets 2010: $2,174,847Liabilities 2010: $2,354,031Net Assets 2010: -$179,1842010Assets 2017: $7,692,595Liabilities 2017: $3,612,434Net Assets 2017: $4,080,1612017Assets 2018: $7,545,986Liabilities 2018: $6,899,756Net Assets 2018: $646,2302018Assets 2019: $7,603,690Liabilities 2019: $6,320,177Net Assets 2019: $1,283,5132019Assets 2020: $7,915,405Liabilities 2020: $6,495,379Net Assets 2020: $1,420,0262020Assets 2021: $8,566,426Liabilities 2021: $4,771,188Net Assets 2021: $3,795,2382021Assets 2023: $9,042,576Liabilities 2023: $7,542,818Net Assets 2023: $1,499,7582023Assets 2024: $9,499,914Liabilities 2024: $769,221Net Assets 2024: $8,730,6932024

Highlighted filing

2023

Assets$9,042,576
Liabilities$7,542,818
Net Assets$1,499,758

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2010: $4,108,3622010Revenue 2017: $5,117,184Expenses 2017: $4,068,680Net Income 2017: $1,048,5042017Revenue 2018: $5,051,906Expenses 2018: $6,606,713Net Income 2018: -$1,554,8072018Revenue 2019: $5,226,059Expenses 2019: $4,819,821Net Income 2019: $406,2382019Revenue 2020: $5,344,692Expenses 2020: $5,140,007Net Income 2020: $204,6852020Revenue 2021: $5,086,684Expenses 2021: $4,574,295Net Income 2021: $512,3892021Revenue 2023: $6,808,751Expenses 2023: $7,255,897Net Income 2023: -$447,1462023Revenue 2024: $8,179,836Expenses 2024: $5,865,815Net Income 2024: $2,314,0212024

Highlighted filing

2023

Revenue$6,808,751
Expenses$7,255,897
Net Income-$447,146
Jump To
Filing Snapshot
Filing Period
Nov 1, 2022 to Oct 31, 2023
Signed
Feb 13, 2024
Return Version
2022v5.0
Gross Receipts
$6,808,751
Mission and Program Overview

Mission

The specific and primary purposes of the association are to bring about civic betterment and social improvements by providing for the preservation of the architecture and appearance of the community, and by owning, operating, and maintaining the properties for use of all residents in the entire community on certain real property located in victorville, calif. Among the general purposes is to promote the common good, health, safety, and general welfare of all residents within the community. The population of the association is approximately 8,000. No grants are provided to others. The association owns and maintains a community center, admin/maint buildings,an equestrian center, and lake/marina facilities. The association also maintains parks containing playgrounds and recreation courts. All facilities are available to residents and their guests on an unrestricted basis.

The taxpayer (association) is responsible for management, maintenance, repair and replacement of the common area that comprises 4,214 lots, 200 surface acre fresh water lake, community building and several parks.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$4,413,552$4,826,708▲ $413,156
Intangible Assets$3,570,747$3,569,413▼ $1,334
Prepaid Expenses and Deferred Charges$238,285$200,684▼ $37,601
Savings and Temporary Cash Investments$750,000$200,000▼ $550,000
Accounts Receivable$77,515$168,055▲ $90,540
Land, Buildings, and Equipment, Net$92,744$77,716▼ $15,028
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Inventories for Sale or Use-$0-
Total Assets$9,142,843$9,042,576▼ $100,267
Other Assets Total-$0-
Liabilities
Other Liabilities$2,487,095$5,130,074▲ $2,642,979
Mortgage Notes Payable Secured by Investment Property$1,748,277$1,529,782▼ $218,495
Deferred Revenue$409,299$562,274▲ $152,975
Accounts Payable and Accrued Expenses$288,079$320,688▲ $32,609
Total Liabilities$4,932,750$7,542,818▲ $2,610,068
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,210,093$1,499,758▼ $2,710,335
Total Net Assets Fund Balance$4,210,093$1,499,758▼ $2,710,335
Total Liabilities and Net Assets / Fund Balance$9,142,843$9,042,576▼ $100,267

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$77,716$631,395$709,111
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brian BickhartPresident
Brian HurstVice President
Bill ScottDirector
David StolfusDirector
Paul StantonDirector
Alfred LoganGeneral Manager
Brad LetnerSecretary
Cheri BoydTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,811,106
Program Service Revenue
$0
Investment Income
$47,936
Other Revenue
$949,709
Change in Net Assets
$-447,146
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$7,255,897
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
All Other Expenses$897,755$168,628-$1,066,383
Other Expenses$330,492$321,169-$321,169
Insurance-$230,646-$230,646
Office Expenses-$159,099-$159,099
Interest-$83,982-$83,982
Depreciation Depletion$16,362--$16,362
Total Functional Expenses$6,292,373$963,524$0$7,255,897
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Major component replacement expenditures$5,130,074
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
Yes
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

As a homeowner association, when a person buys a home within the community, they automatically become a member of the association subject to the association's governing documents.

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

Under certain circumstances, the taxpayer's membership must approve actions that the Board Of Directors approves and/or recommends.

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

The Form 990, as well as the draft audited financial statements, are discussed and reviewed by the Board Of Directors, as well as the General Manager, before the return is signed and filed.

Form 990, Part VI, Section B, Line 15A

All compensation matters are approved by the Board Of Directors

Form 990, Part VI, Section C, Line 19

The taxpayer's website allows members and nonmembers access to the governing documents as well as financial statements.

Filing and Contact Details

Filer

Filer Name
Spring Valley Lake Association
EIN
23-7097939
Phone
7602459756
Address
13325 Spring Valley Parkway, Victorville, CA 92395

Signing Officer

Name
Brian Bickhart
Title
President
Signed
2024-02-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Bickhart
Formed
1969
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
0
Employees
68

Preparer

Firm
Levy Erlanger & Company LLP
Address
100 Montgomery St Ste 715, San Francisco, CA 94104
Preparer
William S Erlanger
Phone
4159819350
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Association events: Column (A) - Total = $63494; Column (B) - Program Services = $63494; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Bad debt expense: Column (A) - Total = $68000; Column (B) - Program Services = $68000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Capital improvements: Column (A) - Total = $36405; Column (B) - Program Services = $36405; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Equestrian: Column (A) - Total = $56785; Column (B) - Program Services = $56785; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Lake maintenance: Column (A) - Total = $108045; Column (B) - Program Services = $108045; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Landscape services: Column (A) - Total = $113151; Column (B) - Program Services = $113151; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Other facilities maintenance: Column (A) - Total = $145849; Column (B) - Program Services = $145849; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Other professional services: Column (A) - Total = $161281; Column (B) - Program Services = $0; Column (C) - Management & General = $161281; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Reserve study: Column (A) - Total = $3140; Column (B) - Program Services = $0; Column (C) - Management & General = $3140; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

State income tax: Column (A) - Total = $4207; Column (B) - Program Services = $0; Column (C) - Management & General = $4207; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Vehicle maintenance: Column (A) - Total = $89649; Column (B) - Program Services = $89649; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Water assessments: Column (A) - Total = $216377; Column (B) - Program Services = $216377; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part XI, Line 9

Change from contract liability accounting to major component = -$2263189

Raw XML AppendixShowing 400 of 419 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0288079
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0320688
IRS990/AccountsReceivableGrp/BOYAmt077515
IRS990/AccountsReceivableGrp/EOYAmt0168055
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0The taxpayer (association) is responsible for management, maintenance, repair and replacement of the common area that comprises 4,214 lots, 200 surface acre fresh water lake, community building and several parks.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0168628
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0897755
IRS990/AllOtherExpensesGrp/TotalAmt01066383
IRS990/AuditCommitteeInd0false
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Alfred Logan
IRS990/BooksInCareOfDetail/PhoneNum07602459756
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt013325 Spring Valley Parkway
IRS990/BooksInCareOfDetail/USAddress/CityNm0Victorville
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd092395
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt04413552
IRS990/CashNonInterestBearingGrp/EOYAmt04826708
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt05811106
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt047936
IRS990/CYOtherExpensesAmt07255897
IRS990/CYOtherRevenueAmt0949709
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-447146
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt07255897
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt06808751
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0409299
IRS990/DeferredRevenueGrp/EOYAmt0562274
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt016362
IRS990/DepreciationDepletionGrp/TotalAmt016362
IRS990/Desc0The taxpayer (association) is responsible for management, maintenance, repair and replacement of the common area that comprises 4,214 lots, 200 surface acre fresh water lake, community building and several parks.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt068
IRS990/EmploymentTaxReturnsFiledInd0false
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt06292373
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt00
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt04.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt23.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt740.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0Brian Bickhart
IRS990/Form990PartVIISectionAGrp/PersonNm1Brian Hurst
IRS990/Form990PartVIISectionAGrp/PersonNm2Cheri Boyd
IRS990/Form990PartVIISectionAGrp/PersonNm3Paul Stanton
IRS990/Form990PartVIISectionAGrp/PersonNm4Brad Letner
IRS990/Form990PartVIISectionAGrp/PersonNm5Bill Scott
IRS990/Form990PartVIISectionAGrp/PersonNm6David Stolfus
IRS990/Form990PartVIISectionAGrp/PersonNm7Alfred Logan
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7General Manager
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01969
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt06808751
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt0230646
IRS990/InsuranceGrp/TotalAmt0230646
IRS990/IntangibleAssetsGrp/BOYAmt03570747
IRS990/IntangibleAssetsGrp/EOYAmt03569413
IRS990/InterestGrp/ManagementAndGeneralAmt083982
IRS990/InterestGrp/TotalAmt083982
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt047936
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt047936
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt035
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0631395
IRS990/LandBldgEquipBasisNetGrp/BOYAmt092744
IRS990/LandBldgEquipBasisNetGrp/EOYAmt077716
IRS990/LandBldgEquipCostOrOtherBssAmt0709111
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt05811106
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt085752
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt085752
IRS990/MissionDesc0The taxpayer (association) is responsible for management, maintenance, repair and replacement of the common area that comprises 4,214 lots, 200 surface acre fresh water lake, community building and several parks.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt01748277
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt01529782
IRS990/NetAssetsOrFundBalancesBOYAmt04210093
IRS990/NetAssetsOrFundBalancesEOYAmt01499758
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt04210093
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01499758
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0159099
IRS990/OfficeExpensesGrp/TotalAmt0159099
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt0-2263189
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Payroll, taxes and benefits
IRS990/OtherExpensesGrp/Desc1Major repairs and replacements
IRS990/OtherExpensesGrp/Desc2Utilities
IRS990/OtherExpensesGrp/Desc3Legal and accounting
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0321169
IRS990/OtherExpensesGrp/ProgramServicesAmt03254893
IRS990/OtherExpensesGrp/ProgramServicesAmt11792871
IRS990/OtherExpensesGrp/ProgramServicesAmt2330492
IRS990/OtherExpensesGrp/TotalAmt03254893
IRS990/OtherExpensesGrp/TotalAmt11792871
IRS990/OtherExpensesGrp/TotalAmt2330492
IRS990/OtherExpensesGrp/TotalAmt3321169
IRS990/OtherLiabilitiesGrp/BOYAmt02487095
IRS990/OtherLiabilitiesGrp/EOYAmt05130074
IRS990/OtherRevenueMiscGrp/Desc0Community bldg activity
IRS990/OtherRevenueMiscGrp/Desc1Equestrian fees
IRS990/OtherRevenueMiscGrp/Desc2Owner fees
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0275413
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1120649
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt2467895
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0275413
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1120649
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2467895
IRS990/OtherRevenueTotalAmt0949709
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0238285
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0200684
IRS990/PrincipalOfficerNm0Brian Bickhart
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt04771979
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt06346
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt05047386
IRS990/PYOtherRevenueAmt0803718
IRS990/PYRevenuesLessExpensesAmt0383438
IRS990/PYSalariesCompEmpBnftPaidAmt0151219
IRS990/PYTotalExpensesAmt05198605
IRS990/PYTotalRevenueAmt05582043
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-447146
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0750000
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0200000
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt077716
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0631395
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0709111
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05130074
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Major component replacement expenditures
IRS990ScheduleD/TotalBookValueLandBuildingsAmt077716
IRS990ScheduleD/TotalLiabilityAmt05130074
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0As a homeowner association, when a person buys a home within the community, they automatically become a member of the association subject to the association's governing documents.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Under certain circumstances, the taxpayer's membership must approve actions that the Board Of Directors approves and/or recommends.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Form 990, as well as the draft audited financial statements, are discussed and reviewed by the Board Of Directors, as well as the General Manager, before the return is signed and filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All compensation matters are approved by the Board Of Directors
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The taxpayer's website allows members and nonmembers access to the governing documents as well as financial statements.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Association events: Column (A) - Total = $63494; Column (B) - Program Services = $63494; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Bad debt expense: Column (A) - Total = $68000; Column (B) - Program Services = $68000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Capital improvements: Column (A) - Total = $36405; Column (B) - Program Services = $36405; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Equestrian: Column (A) - Total = $56785; Column (B) - Program Services = $56785; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Lake maintenance: Column (A) - Total = $108045; Column (B) - Program Services = $108045; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Landscape services: Column (A) - Total = $113151; Column (B) - Program Services = $113151; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Other facilities maintenance: Column (A) - Total = $145849; Column (B) - Program Services = $145849; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Other professional services: Column (A) - Total = $161281; Column (B) - Program Services = $0; Column (C) - Management & General = $161281; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Reserve study: Column (A) - Total = $3140; Column (B) - Program Services = $0; Column (C) - Management & General = $3140; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14State income tax: Column (A) - Total = $4207; Column (B) - Program Services = $0; Column (C) - Management & General = $4207; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Vehicle maintenance: Column (A) - Total = $89649; Column (B) - Program Services = $89649; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Water assessments: Column (A) - Total = $216377; Column (B) - Program Services = $216377; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Change from contract liability accounting to major component = -$2263189
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt09142843
IRS990/TotalAssetsEOYAmt09042576
IRS990/TotalAssetsGrp/BOYAmt09142843
IRS990/TotalAssetsGrp/EOYAmt09042576
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt05811106
IRS990/TotalEmployeeCnt068
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0963524
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt06292373
IRS990/TotalFunctionalExpensesGrp/TotalAmt07255897
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04932750
IRS990/TotalLiabilitiesEOYAmt07542818
IRS990/TotalLiabilitiesGrp/BOYAmt04932750
IRS990/TotalLiabilitiesGrp/EOYAmt07542818
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04210093
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01499758
IRS990/TotalProgramServiceExpensesAmt06292373
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/ExclusionAmt047936
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0949709
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt06808751
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt09142843
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt09042576
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt013325 Spring Valley Parkway
IRS990/USAddress/CityNm0Victorville
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092395
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0svla.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Brian Bickhart
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-02-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Spring Valley Lake Association
ReturnHeader/Filer/BusinessNameControlTxt0SPRI
ReturnHeader/Filer/EIN0237097939
ReturnHeader/Filer/PhoneNum07602459756
ReturnHeader/Filer/USAddress/AddressLine1Txt013325 Spring Valley Parkway
ReturnHeader/Filer/USAddress/CityNm0Victorville

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings