Liabilities / Assets
32nd percentile
Higher debt load relative to assets than 32% of similar nonprofits.
Black Butte Ranch Association
990 • Fiscal year 2016 • EIN 23-7115837
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.10x
Liabilities / Revenue
62nd percentile
Higher debt load relative to revenue than 62% of similar nonprofits.
Net Margin
88th percentile
Higher net margin than 88% of similar nonprofits.
Top Officer Pay
44th percentile
Higher top officer pay than 44% of similar nonprofits.
Top officer pay equals 3.3% of source-year revenue.
Asset Growth
68th percentile
Faster asset growth than 68% of similar nonprofits.
Revenue Growth
10th percentile
Faster revenue growth than 10% of similar nonprofits.
Balance Sheet
Assets
Up$58,365,377
Up $3,357,448 (+6.1%) from 2015
Net Assets
Up$52,772,529
Up $2,790,049 (+5.6%) from 2015
Liabilities
Up$5,592,848
Up $567,399 (+11%) from 2015
Revenue And Expenses
Revenue
Down$7,460,675
Down $3,406,136 (-31%) from 2015
Expenses
Up$4,679,510
Up $646,100 (+16%) from 2015
Net Income
Down$2,781,165
Down $4,052,236 (-59%) from 2015
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Apr 1, 2015 to Mar 31, 2016
- Signed
- Sep 9, 2016
- Return Version
- 2015v2.1
- Gross Receipts
- $7,477,124
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 | $49,982,480 | $52,772,529 | ▲ $2,790,049 |
| Land, Buildings, and Equipment, Net | $21,735,540 | $25,629,618 | ▲ $3,894,078 |
| Savings and Temporary Cash Investments | $8,682,100 | $5,478,875 | ▼ $3,203,225 |
| Cash and Non-Interest-Bearing Accounts | $603,794 | $598,768 | ▼ $5,026 |
| Accounts Receivable | $59,783 | $89,704 | ▲ $29,921 |
| Prepaid Expenses and Deferred Charges | $36,517 | $67,341 | ▲ $30,824 |
| Inventories for Sale or Use | $22,775 | $13,785 | ▼ $8,990 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $55,007,929 | $58,365,377 | ▲ $3,357,448 |
| Other Assets Total | $23,867,420 | $26,487,286 | ▲ $2,619,866 |
| Liabilities | |||
| Deferred Revenue | $2,820,127 | $2,992,291 | ▲ $172,164 |
| Mortgage Notes Payable Secured by Investment Property | $515,203 | $2,291,401 | ▲ $1,776,198 |
| Accounts Payable and Accrued Expenses | $1,690,119 | $309,156 | ▼ $1,380,963 |
| Total Liabilities | $5,025,449 | $5,592,848 | ▲ $567,399 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $49,982,480 | $52,772,529 | ▲ $2,790,049 |
| Total Liabilities and Net Assets / Fund Balance | $55,007,929 | $58,365,377 | ▲ $3,357,448 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $19,230,776 | $3,554,398 | $22,785,174 |
| Leasehold Improvements | $4,905,157 | $8,920,632 | $13,825,789 |
| Equipment | $469,441 | $959,622 | $1,429,063 |
| Land | $741,475 | - | $741,475 |
| Other Land Buildings | $282,769 | $274,286 | $557,055 |
| Other Assets Org | $52,803 | - | - |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Dennis Tower | Chair |
| Scott Huntsman | President |
| Jeff Curtis | Vice Chair |
| Kyle D Cummings | CFO |
| Jessie-lea Abbott | Member |
| Mark Pilkenton | Member |
| Owen Osborne | Member |
| Rob Sumner | Member |
| Tom Hussey | Member |
| Julie Emry Dougherty | Secretary |
| Dean Boyd | Treasurer |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Tri County Paving | Paving, Crack Sealing, & Striping. | PO BOX 1621, Redmond, OR 97756 | $390,845 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $7,407,454
- Investment Income
- $19,830
- Other Revenue
- $33,391
- Change in Net Assets
- $2,781,165
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $3,453,656 |
| Salaries, Compensation, and Employee Benefits | $1,225,854 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $1,242,072 | - | - | $1,242,072 |
| Other Salaries and Wages | $877,995 | $85,477 | - | $963,472 |
| Fees for Services Other | $144,973 | $393,720 | - | $538,693 |
| Occupancy | $190,767 | $120,855 | - | $311,622 |
| Insurance | - | $221,546 | - | $221,546 |
| Office Expenses | $121,913 | $31,876 | - | $153,789 |
| Other Employee Benefits | $139,570 | $13,521 | - | $153,091 |
| Advertising | - | $109,661 | - | $109,661 |
| Payroll Taxes | $90,860 | $7,662 | - | $98,522 |
| Information Technology | - | $65,324 | - | $65,324 |
| Fees for Services Accounting | - | $35,159 | - | $35,159 |
| Travel | $31,194 | $1,948 | - | $33,142 |
| Conferences and Meetings | $15,934 | - | - | $15,934 |
| Other Expenses | $105,488 | $12,540 | - | $12,540 |
| Fees for Services Legal | - | $11,103 | - | $11,103 |
| Pension Plan Contributions | $9,205 | $1,564 | - | $10,769 |
| Total Functional Expenses | $3,523,622 | $1,155,888 | $0 | $4,679,510 |
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 president or the cfo for the black butte ranch corporation.”
Filing and Contact Details
Filer
- Filer Name
- Black Butte Ranch Association
- EIN
- 23-7115837
- Phone
- 5415951501
- Address
- PO BOX 8000, BLACK BUTTE RANCH, OR 97759
Signing Officer
- Name
- Scott Huntsman
- Title
- President
- Phone
- 5415951501
- Signed
- 2016-09-09
- 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
- Firm
- Kernutt Stokes Llp
- Address
- 1600 EXECUTIVE PARKWAY SUITE 110, EUGENE, OR 97401-7116
- Preparer
- Terry R Niegel
- Phone
- 5416871170
Supplemental Narrative
Additional Explanations
Form 990, Part IX, Line 11G
“Credit card fees : program service expenses 14,072. Management and general expenses 0. Fundraising expenses 0. Total expenses 14,072. Guest services : program service expenses 1,896. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,896. Refuse service : program service expenses 83,749. Management and general expenses 0. Fundraising expenses 0. Total expenses 83,749. Recycling service : program service expenses 25,798. Management and general expenses 0. Fundraising expenses 0. Total expenses 25,798. Property owner services : program service expenses 231. Management and general expenses 0. Fundraising expenses 0. Total expenses 231. Special event expense : program service expenses 15,042. Management and general expenses 0. Fundraising expenses 0. Total expenses 15,042. Cos private carrier : program service expenses 4,185. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,185. Management expense : program service expenses 0. Management and general expenses 393,420. Fundraising expenses 0. Total expenses 393,420. Bank fees : program service expenses 0. Management and general expenses 300. Fundraising expenses 0. Total expenses 300.”
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, 2015 beginning balance of net assets and had no unrecognized tax expenses or benefits at march 31, 2016. No interest and penalties have been accrued for the tax year ended march 31, 2016. 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 2012 for its federal tax filings.”
Raw XML AppendixShowing 400 of 545 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 309156 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 59783 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 89704 |
| 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 | 109661 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 109661 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | KYLE CUMMINGS |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5415951501 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 13895 BISHOPS CAP |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | BLACK BUTTE RANCH |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 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 | 603794 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 598768 |
| 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 | 15934 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 15934 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 390845 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | PO BOX 1621 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | REDMOND |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 97756 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 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 | 19830 |
| IRS990/CYOtherExpensesAmt | 0 | 3453656 |
| IRS990/CYOtherRevenueAmt | 0 | 33391 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 7407454 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 2781165 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1225854 |
| IRS990/CYTotalExpensesAmt | 0 | 4679510 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 7460675 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 2820127 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 2992291 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 1242072 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 1242072 |
| 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 | 3523622 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 35159 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 35159 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 11103 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 11103 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 393720 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 144973 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 538693 |
| 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 |
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| 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 |
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| 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 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DENNIS TOWER |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JULIE EMRY DOUGHERTY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DEAN BOYD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | MARK PILKENTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | OWEN OSBORNE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | TOM HUSSEY |
| 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 |
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| 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 |
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| 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 | 220455 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 155118 |
| 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 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | PRESIDENT |
| 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 | -2869 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 7477124 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 46971 |
| 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 | 65324 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 65324 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 221546 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 221546 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 22775 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 13785 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 22699 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 22699 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 13708938 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 21735540 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 25629618 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 39338556 |
| IRS990/LegalDomicileStateCd | 0 | OR |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 2869 |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 13580 |
| 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 | 515203 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 2291401 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 49982480 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 52772529 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | -2869 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -2869 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 33391 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 33391 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 8884 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 120855 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 190767 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 311622 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 31876 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 121913 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 153789 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 23867420 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 26487286 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 13521 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 139570 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 153091 |
| 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 | 43932 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 12540 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 443349 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 110302 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 105488 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 443349 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 154234 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 105488 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 12540 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 85477 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 877995 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 963472 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 7662 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 90860 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 98522 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 1564 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 9205 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 10769 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 36517 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 67341 |
| IRS990/PrincipalOfficerNm | 0 | SCOTT HUNTSMAN |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 811000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 531390 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 713990 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 900099 |
| 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 | 6459876 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 646047 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 154173 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 147358 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 6459876 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 646047 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 154173 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 147358 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | -17539 |
| IRS990/PYOtherExpensesAmt | 0 | 2875009 |
| IRS990/PYOtherRevenueAmt | 0 | 27933 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 10856417 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 6833401 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1158401 |
| IRS990/PYTotalExpensesAmt | 0 | 4033410 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 10866811 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 2781165 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 1 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 33391 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 7407454 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 49982480 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 52772529 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 8682100 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 5478875 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 0 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 1 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 19230776 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 3554398 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 22785174 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 469441 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 959622 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 1429063 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 741475 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 741475 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 4905157 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 8920632 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 13825789 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 26434483 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 52803 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | INVESTMENT IN SUBSIDIARY |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | OTHER ASSETS |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 282769 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 274286 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 557055 |
| 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, 2015 BEGINNING BALANCE OF NET ASSETS AND HAD NO UNRECOGNIZED TAX EXPENSES OR BENEFITS AT MARCH 31, 2016. NO INTEREST AND PENALTIES HAVE BEEN ACCRUED FOR THE TAX YEAR ENDED MARCH 31, 2016. 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 2012 FOR ITS FEDERAL TAX FILINGS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 25629618 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 26487286 |
| 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/BaseCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 220455 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 1 | 155118 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 12500 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 1 | 7500 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 15741 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 1 | 22220 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | SCOTT HUNTSMAN |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | KYLE D CUMMINGS |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 1 | CFO |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 248696 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 1 | 184838 |
| 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 PRESIDENT OR THE CFO FOR THE BLACK BUTTE RANCH CORPORATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | CREDIT CARD FEES : PROGRAM SERVICE EXPENSES 14,072. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,072. GUEST SERVICES : PROGRAM SERVICE EXPENSES 1,896. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,896. REFUSE SERVICE : PROGRAM SERVICE EXPENSES 83,749. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 83,749. RECYCLING SERVICE : PROGRAM SERVICE EXPENSES 25,798. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 25,798. PROPERTY OWNER SERVICES : PROGRAM SERVICE EXPENSES 231. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 231. SPECIAL EVENT EXPENSE : PROGRAM SERVICE EXPENSES 15,042. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,042. COS PRIVATE CARRIER : PROGRAM SERVICE EXPENSES 4,185. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,185. MANAGEMENT EXPENSE : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 393,420. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 393,420. BANK FEES : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 300. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 300. |
| 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 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2016 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $58,365,377
- Liabilities
- $5,592,848
- Net assets
- $52,772,529
- Revenue
- $7,460,675
- Expenses
- $4,679,510
- Net income
- $2,781,165