Liabilities / Assets
92nd percentile
Higher debt load relative to assets than 92% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
92nd percentile
Higher debt load relative to assets than 92% of similar nonprofits.
Liabilities / Revenue
82nd percentile
Higher debt load relative to revenue than 82% of similar nonprofits.
Net Margin
21st percentile
Higher net margin than 21% of similar nonprofits.
Top Officer Pay
42nd percentile
Higher top officer pay than 42% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
24th percentile
Faster asset growth than 24% of similar nonprofits.
Revenue Growth
75th percentile
Faster revenue growth than 75% of similar nonprofits.
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
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $77,716 | $631,395 | $709,111 |
| Name | Title |
|---|---|
| Brian Bickhart | President |
| Brian Hurst | Vice President |
| Bill Scott | Director |
| David Stolfus | Director |
| Paul Stanton | Director |
| Alfred Logan | General Manager |
| Brad Letner | Secretary |
| Cheri Boyd | Treasurer |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
| Liability | Amount |
|---|---|
| Major component replacement expenditures | $5,130,074 |
“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.”
“Under certain circumstances, the taxpayer's membership must approve actions that the Board Of Directors approves and/or recommends.”
“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.”
“All compensation matters are approved by the Board Of Directors”
“The taxpayer's website allows members and nonmembers access to the governing documents as well as financial statements.”
“Association events: Column (A) - Total = $63494; Column (B) - Program Services = $63494; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“Bad debt expense: Column (A) - Total = $68000; Column (B) - Program Services = $68000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“Capital improvements: Column (A) - Total = $36405; Column (B) - Program Services = $36405; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“Equestrian: Column (A) - Total = $56785; Column (B) - Program Services = $56785; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“Lake maintenance: Column (A) - Total = $108045; Column (B) - Program Services = $108045; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“Landscape services: Column (A) - Total = $113151; Column (B) - Program Services = $113151; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“Other facilities maintenance: Column (A) - Total = $145849; Column (B) - Program Services = $145849; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“Other professional services: Column (A) - Total = $161281; Column (B) - Program Services = $0; Column (C) - Management & General = $161281; Column (D) - Fundraising = $0”
“Reserve study: Column (A) - Total = $3140; Column (B) - Program Services = $0; Column (C) - Management & General = $3140; Column (D) - Fundraising = $0”
“State income tax: Column (A) - Total = $4207; Column (B) - Program Services = $0; Column (C) - Management & General = $4207; Column (D) - Fundraising = $0”
“Vehicle maintenance: Column (A) - Total = $89649; Column (B) - Program Services = $89649; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“Water assessments: Column (A) - Total = $216377; Column (B) - Program Services = $216377; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“Change from contract liability accounting to major component = -$2263189”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 288079 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 320688 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 77515 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 168055 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 168628 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 897755 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 1066383 |
| IRS990/AuditCommitteeInd | 0 | false |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Alfred Logan |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7602459756 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 13325 Spring Valley Parkway |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Victorville |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 92395 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 4413552 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 4826708 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 0 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 5811106 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 47936 |
| IRS990/CYOtherExpensesAmt | 0 | 7255897 |
| IRS990/CYOtherRevenueAmt | 0 | 949709 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -447146 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 7255897 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 6808751 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 409299 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 562274 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 16362 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 16362 |
| IRS990/Desc | 0 | 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. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 68 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | false |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 6292373 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Brian Bickhart |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Brian Hurst |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Cheri Boyd |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Paul Stanton |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Brad Letner |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Bill Scott |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | David Stolfus |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Alfred Logan |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | General Manager |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1969 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 6808751 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 230646 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 230646 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 3570747 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 3569413 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 83982 |
| IRS990/InterestGrp/TotalAmt | 0 | 83982 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 47936 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 47936 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 35 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 631395 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 92744 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 77716 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 709111 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 5811106 |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 85752 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 85752 |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 1748277 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 1529782 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 4210093 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1499758 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 4210093 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1499758 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 159099 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 159099 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -2263189 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Payroll, taxes and benefits |
| IRS990/OtherExpensesGrp/Desc | 1 | Major repairs and replacements |
| IRS990/OtherExpensesGrp/Desc | 2 | Utilities |
| IRS990/OtherExpensesGrp/Desc | 3 | Legal and accounting |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 321169 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 3254893 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 1792871 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 330492 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 3254893 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 1792871 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 330492 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 321169 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 2487095 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 5130074 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Community bldg activity |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | Equestrian fees |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | Owner fees |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 275413 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 120649 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 2 | 467895 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 275413 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 120649 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 467895 |
| IRS990/OtherRevenueTotalAmt | 0 | 949709 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 0 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 238285 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 200684 |
| IRS990/PrincipalOfficerNm | 0 | Brian Bickhart |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 4771979 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 6346 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 5047386 |
| IRS990/PYOtherRevenueAmt | 0 | 803718 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 383438 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 151219 |
| IRS990/PYTotalExpensesAmt | 0 | 5198605 |
| IRS990/PYTotalRevenueAmt | 0 | 5582043 |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -447146 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 750000 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 200000 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 77716 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 631395 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 709111 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 5130074 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Major component replacement expenditures |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 77716 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 5130074 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Under certain circumstances, the taxpayer's membership must approve actions that the Board Of Directors approves and/or recommends. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | All compensation matters are approved by the Board Of Directors |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The taxpayer's website allows members and nonmembers access to the governing documents as well as financial statements. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Association events: Column (A) - Total = $63494; Column (B) - Program Services = $63494; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Bad debt expense: Column (A) - Total = $68000; Column (B) - Program Services = $68000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Capital improvements: Column (A) - Total = $36405; Column (B) - Program Services = $36405; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Equestrian: Column (A) - Total = $56785; Column (B) - Program Services = $56785; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Lake maintenance: Column (A) - Total = $108045; Column (B) - Program Services = $108045; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Landscape services: Column (A) - Total = $113151; Column (B) - Program Services = $113151; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | Other facilities maintenance: Column (A) - Total = $145849; Column (B) - Program Services = $145849; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | Other professional services: Column (A) - Total = $161281; Column (B) - Program Services = $0; Column (C) - Management & General = $161281; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | Reserve study: Column (A) - Total = $3140; Column (B) - Program Services = $0; Column (C) - Management & General = $3140; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | State income tax: Column (A) - Total = $4207; Column (B) - Program Services = $0; Column (C) - Management & General = $4207; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 15 | Vehicle maintenance: Column (A) - Total = $89649; Column (B) - Program Services = $89649; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 16 | Water assessments: Column (A) - Total = $216377; Column (B) - Program Services = $216377; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 17 | Change from contract liability accounting to major component = -$2263189 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, Line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, Line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, Line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section C, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 15 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 16 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 17 | Form 990, Part XI, Line 9 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 9142843 |
| IRS990/TotalAssetsEOYAmt | 0 | 9042576 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 9142843 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 9042576 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 5811106 |
| IRS990/TotalEmployeeCnt | 0 | 68 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 963524 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 6292373 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 7255897 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 4932750 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 7542818 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 4932750 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 7542818 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 4210093 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1499758 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 6292373 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 47936 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 949709 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 6808751 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 9142843 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 9042576 |
| IRS990/TravelGrp/TotalAmt | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 13325 Spring Valley Parkway |
| IRS990/USAddress/CityNm | 0 | Victorville |
| IRS990/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/USAddress/ZIPCd | 0 | 92395 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WebsiteAddressTxt | 0 | svla.com |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd | 0 | FAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 3 |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Brian Bickhart |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-02-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Spring Valley Lake Association |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SPRI |
| ReturnHeader/Filer/EIN | 0 | 237097939 |
| ReturnHeader/Filer/PhoneNum | 0 | 7602459756 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 13325 Spring Valley Parkway |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Victorville |
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Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.