Liabilities / Assets
38th percentile
Higher debt load relative to assets than 38% of similar nonprofits.
Black Butte Ranch Association
990 • Fiscal year 2014 • EIN 23-7115837
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.08x
Liabilities / Revenue
66th percentile
Higher debt load relative to revenue than 66% of similar nonprofits.
Net Margin
84th percentile
Higher net margin than 84% of similar nonprofits.
Top Officer Pay
60th percentile
Higher top officer pay than 60% of similar nonprofits.
Top officer pay equals 3.8% of source-year revenue.
Asset Growth
62nd percentile
Faster asset growth than 62% of similar nonprofits.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
Up$46,968,941
Up $2,791,927 (+6.3%) from 2013
Net Assets
Up$43,264,587
Up $2,624,009 (+6.5%) from 2013
Liabilities
Up$3,704,354
Up $167,918 (+4.7%) from 2013
Revenue And Expenses
Revenue
$6,512,790
No earlier filing loaded for comparison.
Expenses
Up$3,922,523
Up $75,203 (+2.0%) from 2013
Net Income
$2,590,267
No earlier filing loaded for comparison.
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Apr 1, 2013 to Mar 31, 2014
- Signed
- Oct 22, 2014
- Return Version
- 2013v3.0
- Gross Receipts
- $6,535,940
Mission and Program Overview
Mission
To engage without profit to its members in such activities as may promote the health, safety, welfare, and common good of the residents of the community of black butte ranch.
Operation and maintenance of roads, common areas, and facilities of the community of black butte ranch, oregon, and enforcement of rules and regulations to protect the quality of the community.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $40,640,578 | $43,264,587 | ▲ $2,624,009 |
| Land, Buildings, and Equipment, Net | $16,229,245 | $15,687,248 | ▼ $541,997 |
| Savings and Temporary Cash Investments | $7,987,842 | $8,965,389 | ▲ $977,547 |
| Cash and Non-Interest-Bearing Accounts | $338,948 | $335,196 | ▼ $3,752 |
| Prepaid Expenses and Deferred Charges | $22,152 | $36,289 | ▲ $14,137 |
| Accounts Receivable | $26,857 | $26,161 | ▼ $696 |
| Inventories for Sale or Use | $21,911 | $22,552 | ▲ $641 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $44,177,014 | $46,968,941 | ▲ $2,791,927 |
| Other Assets Total | $19,550,059 | $21,896,106 | ▲ $2,346,047 |
| Liabilities | |||
| Deferred Revenue | $2,652,323 | $2,787,567 | ▲ $135,244 |
| Mortgage Notes Payable Secured by Investment Property | $625,372 | $602,457 | ▼ $22,915 |
| Accounts Payable and Accrued Expenses | $258,741 | $314,330 | ▲ $55,589 |
| Total Liabilities | $3,536,436 | $3,704,354 | ▲ $167,918 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $40,640,578 | $43,264,587 | ▲ $2,624,009 |
| Total Liabilities and Net Assets / Fund Balance | $44,177,014 | $46,968,941 | ▲ $2,791,927 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $11,269,662 | $2,580,428 | $13,850,090 |
| Leasehold Improvements | $3,292,860 | $8,810,340 | $11,878,497 |
| Equipment | $296,455 | $859,540 | $1,155,995 |
| Land | $741,475 | - | $741,475 |
| Other Land Buildings | $86,796 | $184,140 | $495,639 |
| Other Assets Org | $54,790 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Other | Total |
|---|---|---|---|
| Kyle D Cummings | CFO | $149,472 | $149,472 |
Board Members and Trustees
| Name | Title |
|---|---|
| Mark Pilkenton | Chair |
| Vanessa Wilkins | Vice Chair |
| Chris Barhyte | Director |
| Dennis Tower | Director |
| Jeff Curtis | Director |
| Jessie-lea Abbott | Director |
| Rob Sumner | Director |
| Scott Huntsman | General Manager |
| Doug Pollack | Secretary |
| Dean Boyd | Treasurer |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Tri County Paving | Paving, Crack Sealing, & Striping. | - | $263,881 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $6,462,328
- Investment Income
- $27,712
- Other Revenue
- $22,750
- Change in Net Assets
- $2,590,267
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $2,761,977 |
| Salaries, Compensation, and Employee Benefits | $1,160,546 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $805,835 | $94,704 | - | $900,539 |
| Depreciation Depletion | $859,497 | - | - | $859,497 |
| Fees for Services Other | $117,758 | $381,934 | - | $499,692 |
| Occupancy | $216,290 | $61,448 | - | $277,738 |
| Insurance | - | $200,398 | - | $200,398 |
| Other Employee Benefits | $129,418 | $12,046 | - | $141,464 |
| Office Expenses | $66,445 | $46,177 | - | $112,622 |
| Payroll Taxes | $98,860 | $8,677 | - | $107,537 |
| Advertising | - | $92,211 | - | $92,211 |
| Information Technology | - | $60,364 | - | $60,364 |
| Travel | $38,760 | $1,226 | - | $39,986 |
| Fees for Services Accounting | - | $34,910 | - | $34,910 |
| Conferences and Meetings | $18,882 | - | - | $18,882 |
| Other Expenses | $94,352 | $11,035 | - | $11,035 |
| Pension Plan Contributions | $9,255 | $1,751 | - | $11,006 |
| Fees for Services Legal | - | $7,060 | - | $7,060 |
| Total Functional Expenses | $2,870,198 | $1,052,325 | $0 | $3,922,523 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- In-house lobbying only
- No
- Subject to proxy tax
- Yes
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Audit committee
- Yes
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- No
- Audited financial statements prepared
- Yes
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 6
“Each property owner of black butte ranch is considered to be a member of the association.”
Form 990, Part VI, Section A, Line 7A
“The board is elected by the property owners.”
Form 990, Part VI, Section A, Line 7B
“Dues increases above preapproved limits, special assessments, and changes to the master design require approval of the property owners.”
Form 990, Part VI, Section B, Line 11
“Form 990 is compiled by management and reviewed by multiple fellow managers prior to filing.”
Form 990, Part VI, Section C, Line 19
“Financial statements and governing documents are made available to the public upon request. Requests can be made to the general manager or the cfo for the black butte ranch corporation.”
Filing and Contact Details
Filer
- EIN
- 23-7115837
- Phone
- 5415951501
Signing Officer
- Name
- Scott Huntsman
- Title
- General Manager
- Phone
- 5415951501
- Signed
- 2014-10-22
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Scott Huntsman
- Formed
- 1982
- Legal Domicile
- Or
- Voting Board Members
- 9
- Independent Board Members
- 9
- Employees
- 0
- Volunteers
- 30
Preparer
- Preparer
- Terry R Niegel
- Phone
- 5416871170
Supplemental Narrative
Additional Explanations
Form 990, Part IX, Line 11G
“Credit card fees : program service expenses 10,662. Management and general expenses 0. Fundraising expenses 0. Total expenses 10,662. Guest services : program service expenses 1,211. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,211. Refuse service : program service expenses 71,874. Management and general expenses 0. Fundraising expenses 0. Total expenses 71,874. Recycling service : program service expenses 23,162. Management and general expenses 0. Fundraising expenses 0. Total expenses 23,162. Property owner services : program service expenses 900. Management and general expenses 0. Fundraising expenses 0. Total expenses 900. Special event expense : program service expenses 5,453. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,453. Cos private carrier : program service expenses 4,496. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,496. Management expense : program service expenses 0. Management and general expenses 370,800. Fundraising expenses 0. Total expenses 370,800. Bank fees : program service expenses 0. Management and general expenses 11,134. Fundraising expenses 0. Total expenses 11,134.”
Form 990, Part XII, Line 2C
“A committee has oversight over the audited financial statements. This process has not changed from the prior year.”
Financial Statement Notes
PART X, LINE 2:
“The association recognizes the tax expense or benefit from uncertain tax positions only if it is more likely than not that the tax positions will be sustained on examination by the tax authorities, based on the technical merits of the position. The tax expense or benefit is measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The association recognizes interest and penalties related to income tax matters in operating expenses. The association had no unrecognized tax expenses or benefits which would require an adjustment to the april 1, 2012 beginning balance of net assets and had no unrecognized tax expenses or benefits at march 31, 2014. No interest and penalties have been accrued for the tax year ended march 31, 2014. The association files an exempt organization return in the u.s. Federal jurisdiction. The association is no longer subject to income tax examinations by taxing authorities for years before 2010 for its federal tax filings.”
Raw XML AppendixShowing 400 of 530 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 |
|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 258741 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 314330 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 26857 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 26161 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | OPERATION AND MAINTENANCE OF ROADS, COMMON AREAS, AND FACILITIES OF THE COMMUNITY OF BLACK BUTTE RANCH, OREGON, AND ENFORCEMENT OF RULES AND REGULATIONS TO PROTECT THE QUALITY OF THE COMMUNITY. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 92211 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 92211 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1 | 0 | KYLE CUMMINGS |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5415951501 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 13895 BISHOPS CAP |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | BLACK BUTTE RANCH |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | OR |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 97759 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 338948 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 335196 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 18882 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 18882 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 263881 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1 | 0 | 1689 NW PERSHALL WAY |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/City | 0 | REDMOND |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/State | 0 | OR |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCode | 0 | 97756 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1 | 0 | TRI COUNTY PAVING |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | PAVING, CRACK SEALING, & STRIPING. |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 27712 |
| IRS990/CYOtherExpensesAmt | 0 | 2761977 |
| IRS990/CYOtherRevenueAmt | 0 | 22750 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 6462328 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 2590267 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1160546 |
| IRS990/CYTotalExpensesAmt | 0 | 3922523 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 6512790 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 2652323 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 2787567 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 859497 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 859497 |
| IRS990/Desc | 0 | OPERATION AND MAINTENANCE OF ROADS, COMMON AREAS, AND FACILITIES OF THE COMMUNITY OF BLACK BUTTE RANCH, OREGON, AND ENFORCEMENT OF RULES AND REGULATIONS TO PROTECT THE QUALITY OF THE COMMUNITY. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 2870198 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 34910 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 34910 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 7060 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 7060 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 381934 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 117758 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 499692 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 39.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 39.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| 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/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | 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/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 32625 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 27625 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | MARK PILKENTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | VANESSA WILKINS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DOUG POLLACK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DEAN BOYD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JEFF CURTIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | CHRIS BARHYTE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | DENNIS TOWER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JESSIE-LEA ABBOTT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | ROB SUMNER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | SCOTT HUNTSMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | KYLE D CUMMINGS |
| 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/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 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/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 216974 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 121847 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | GENERAL MANAGER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | CFO |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 1982 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 600 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 600 |
| IRS990/GrossReceiptsAmt | 0 | 6535940 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 45900 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 60364 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 60364 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 200398 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 200398 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 21911 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 22552 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 27112 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 27112 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 12434448 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 16229245 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 15687248 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 28121696 |
| IRS990/LegalDomicileStateCd | 0 | OR |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 0 |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 23150 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO ENGAGE WITHOUT PROFIT TO ITS MEMBERS IN SUCH ACTIVITIES AS MAY PROMOTE THE HEALTH, SAFETY, WELFARE, AND COMMON GOOD OF THE RESIDENTS OF THE COMMUNITY OF BLACK BUTTE RANCH. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 625372 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 602457 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 40640578 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 43264587 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 600 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 600 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 22750 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 22750 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 33742 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 61448 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 216290 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 277738 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 46177 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 66445 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 112622 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 19550059 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 21896106 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 12046 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 129418 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 141464 |
| IRS990/OtherExpensesGrp/Desc | 0 | COMMON AREA MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 1 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/Desc | 2 | RECREATION CENTER |
| IRS990/OtherExpensesGrp/Desc | 3 | PROPERTY TAXES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 38384 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 11035 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 280145 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 134701 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 94352 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 280145 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 173085 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 94352 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 11035 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 94704 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 805835 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 900539 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 8677 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 98860 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 107537 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 1751 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 9255 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 11006 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 22152 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 36289 |
| IRS990/PrincipalOfficerNm | 0 | SCOTT HUNTSMAN |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 811000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 531390 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 713990 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBER DUES/ASSESSMENT |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | ACCESS/REGISTRATION FE |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | OTHER PROGRAM REVENUE |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | RESORT OPERATIONS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 5668694 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 481903 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 196038 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 115693 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 5668694 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 481903 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 196038 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 115693 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 23192 |
| IRS990/PYOtherExpensesAmt | 0 | 2673605 |
| IRS990/PYOtherRevenueAmt | 0 | 20937 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 6209119 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 2405928 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1173715 |
| IRS990/PYTotalExpensesAmt | 0 | 3847320 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 6253248 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 2590267 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 1 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 22750 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 6462328 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 40640578 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 43264587 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 7987842 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 8965389 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 0 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 1 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 11269662 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 2580428 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 13850090 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 296455 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 859540 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 1155995 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 741475 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 741475 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 3292860 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 8810340 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 11878497 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 21841316 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 54790 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | INVESTMENT IN SUBSIDIARY |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | OTHER ASSETS |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 86796 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 184140 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 495639 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ASSOCIATION RECOGNIZES THE TAX EXPENSE OR BENEFIT FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON EXAMINATION BY THE TAX AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX EXPENSE OR BENEFIT IS MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE ASSOCIATION RECOGNIZES INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS IN OPERATING EXPENSES. THE ASSOCIATION HAD NO UNRECOGNIZED TAX EXPENSES OR BENEFITS WHICH WOULD REQUIRE AN ADJUSTMENT TO THE APRIL 1, 2012 BEGINNING BALANCE OF NET ASSETS AND HAD NO UNRECOGNIZED TAX EXPENSES OR BENEFITS AT MARCH 31, 2014. NO INTEREST AND PENALTIES HAVE BEEN ACCRUED FOR THE TAX YEAR ENDED MARCH 31, 2014. THE ASSOCIATION FILES AN EXEMPT ORGANIZATION RETURN IN THE U.S. FEDERAL JURISDICTION. THE ASSOCIATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY TAXING AUTHORITIES FOR YEARS BEFORE 2010 FOR ITS FEDERAL TAX FILINGS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 15687248 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 21896106 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 0 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 216974 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 12500 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 20125 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | SCOTT HUNTSMAN |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | GENERAL MANAGER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 249599 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990ScheduleJ/WrittenEmploymentContractInd | 0 | X |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EACH PROPERTY OWNER OF BLACK BUTTE RANCH IS CONSIDERED TO BE A MEMBER OF THE ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE BOARD IS ELECTED BY THE PROPERTY OWNERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DUES INCREASES ABOVE PREAPPROVED LIMITS, SPECIAL ASSESSMENTS, AND CHANGES TO THE MASTER DESIGN REQUIRE APPROVAL OF THE PROPERTY OWNERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | FORM 990 IS COMPILED BY MANAGEMENT AND REVIEWED BY MULTIPLE FELLOW MANAGERS PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. REQUESTS CAN BE MADE TO THE GENERAL MANAGER OR THE CFO FOR THE BLACK BUTTE RANCH CORPORATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | CREDIT CARD FEES : PROGRAM SERVICE EXPENSES 10,662. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,662. GUEST SERVICES : PROGRAM SERVICE EXPENSES 1,211. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,211. REFUSE SERVICE : PROGRAM SERVICE EXPENSES 71,874. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 71,874. RECYCLING SERVICE : PROGRAM SERVICE EXPENSES 23,162. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 23,162. PROPERTY OWNER SERVICES : PROGRAM SERVICE EXPENSES 900. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 900. SPECIAL EVENT EXPENSE : PROGRAM SERVICE EXPENSES 5,453. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,453. COS PRIVATE CARRIER : PROGRAM SERVICE EXPENSES 4,496. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,496. MANAGEMENT EXPENSE : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 370,800. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 370,800. BANK FEES : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 11,134. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,134. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | A COMMITTEE HAS OVERSIGHT OVER THE AUDITED FINANCIAL STATEMENTS. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART IX, LINE 11G |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XII, LINE 2C |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 1 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN | 0 | 930942627 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt | 0 | C |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $46,968,941
- Liabilities
- $3,704,354
- Net assets
- $43,264,587
- Revenue
- $6,512,790
- Expenses
- $3,922,523
- Net income
- $2,590,267