Civic Intelligence

North Oaks Home Owners' Association Inc

990 • Fiscal year 2020 • EIN 23-7126270

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 04, 2021

Organization ProfileWWW.NOHOA.ORG
100 Village Center Drive No 240North Oaks, MN 55127

(651) 792-7765

Siviq Scores

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

Liabilities / Assets

70th percentile

0.21x

Higher debt load relative to assets than 70% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

70th percentile

0.41x

Higher debt load relative to revenue than 70% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Net Margin

20th percentile

-8.9%

Higher net margin than 20% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

81st percentile

$84,000

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Asset Growth

91st percentile

52%

Faster asset growth than 91% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

75th percentile

17%

Faster revenue growth than 75% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets70th percentile

Assets

Up

$4,844,137

Up $1,652,658 (+52%) from 2019

Net Assets

Up

$3,803,823

Up $1,401,590 (+58%) from 2019

Liabilities

Up

$1,040,314

Up $251,068 (+32%) from 2019

Revenue And Expenses
Liabilities / Revenue70th percentileNet Margin20th percentile

Revenue

Up

$2,535,738

Up $365,698 (+17%) from 2019

Expenses

Up

$2,761,423

Up $580,680 (+27%) from 2019

Net Income

Down

-$225,685

Down $214,982 (-2009%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth91st percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $2,219,901Liabilities 2011: $206,225Net Assets 2011: $2,013,6762011Assets 2012: $2,218,164Liabilities 2012: $80,410Net Assets 2012: $2,137,7542012Assets 2013: $2,236,964Liabilities 2013: $92,954Net Assets 2013: $2,144,0102013Assets 2014: $2,462,541Liabilities 2014: $203,746Net Assets 2014: $2,258,7952014Assets 2015: $2,586,872Liabilities 2015: $76,390Net Assets 2015: $2,510,4822015Assets 2016: $2,700,780Liabilities 2016: $50,547Net Assets 2016: $2,650,2332016Assets 2017: $2,761,101Liabilities 2017: $66,976Net Assets 2017: $2,694,1252017Assets 2018: $2,928,931Liabilities 2018: $59,678Net Assets 2018: $2,869,2532018Assets 2019: $3,191,479Liabilities 2019: $789,246Net Assets 2019: $2,402,2332019Assets 2020: $4,844,137Liabilities 2020: $1,040,314Net Assets 2020: $3,803,8232020Assets 2021: $5,590,480Liabilities 2021: $1,183,483Net Assets 2021: $4,406,9972021Assets 2022: $6,195,880Liabilities 2022: $1,271,439Net Assets 2022: $4,924,4412022Assets 2023: $5,860,522Liabilities 2023: $894,956Net Assets 2023: $4,965,5662023Assets 2024: $6,628,439Liabilities 2024: $1,651,270Net Assets 2024: $4,977,1692024

Highlighted filing

2020

Assets$4,844,137
Liabilities$1,040,314
Net Assets$3,803,823
Open 2020 Filing

Operations Trend

Revenue Growth75th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $1,482,5382011Expenses 2012: $1,559,9792012Revenue 2013: $1,707,294Expenses 2013: $1,701,038Net Income 2013: $6,2562013Revenue 2014: $1,903,702Expenses 2014: $1,786,613Net Income 2014: $117,0892014Revenue 2015: $2,087,230Expenses 2015: $1,837,847Net Income 2015: $249,3832015Revenue 2016: $2,034,318Expenses 2016: $1,894,567Net Income 2016: $139,7512016Revenue 2017: $2,091,538Expenses 2017: $2,047,646Net Income 2017: $43,8922017Revenue 2018: $2,302,841Expenses 2018: $2,127,713Net Income 2018: $175,1282018Revenue 2019: $2,170,040Expenses 2019: $2,180,743Net Income 2019: -$10,7032019Revenue 2020: $2,535,738Expenses 2020: $2,761,423Net Income 2020: -$225,6852020Revenue 2021: $4,009,438Expenses 2021: $3,261,329Net Income 2021: $748,1092021Revenue 2022: $3,391,577Expenses 2022: $2,872,277Net Income 2022: $519,3002022Revenue 2023: $3,677,921Expenses 2023: $3,636,796Net Income 2023: $41,1252023Revenue 2024: $3,790,863Expenses 2024: $3,779,260Net Income 2024: $11,6032024

Highlighted filing

2020

Revenue$2,535,738
Expenses$2,761,423
Net Income-$225,685
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 4, 2021
Return Version
2020v4.1
Gross Receipts
$2,541,470
Mission and Program Overview

Mission

Preserve and enhance north oaks through outstanding leadership, services and stewardship of our resources

Preserve & enhance north oaks through outstanding leadership, service & stewardship of our resources.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,408,570$3,840,666▲ $1,432,096
Cash and Non-Interest-Bearing Accounts$625,091$817,972▲ $192,881
Savings and Temporary Cash Investments$132,175$132,120▼ $55
Accounts Receivable$14,861$41,587▲ $26,726
Prepaid Expenses and Deferred Charges$10,782$11,792▲ $1,010
Total Assets$3,191,479$4,844,137▲ $1,652,658
Liabilities
Deferred Revenue$712,110$944,170▲ $232,060
Accounts Payable and Accrued Expenses$77,136$96,144▲ $19,008
Total Liabilities$789,246$1,040,314▲ $251,068
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,402,233$3,803,823▲ $1,401,590
Total Net Assets Fund Balance$2,402,233$3,803,823▲ $1,401,590
Total Liabilities and Net Assets / Fund Balance$3,191,479$4,844,137▲ $1,652,658

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,563,285$1,830,008$3,393,293
Land$2,269,092-$2,269,092
Equipment$8,289$24,569$32,858
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Mikeya GriffinExecutive DirectorFT$84,000$84,000

Board Members and Trustees

NameTitle
Katherine EmmonsPresident
Jim MacgillisVice President
Jason KrausDirector
Jon CotnerDirector
Kareen EcklundDirector
Marc AschDirector
Mark HougeDirector
Patricia OrudDirector
Susan Wiles HinrichsDirector
Joann HansonSecretary
Mike GrafTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Mel's Services INCSnowplowing6251 CENTERVILLE ROAD, Lino Lakes, MN 55038$957,025
T A Schifsky And Sons INCResurfacing And Maintenance2370 MN-36 EAST, North Saint Paul, MN 55109$385,034
Felhaber Larson Fenlon & VogtLegal Services220 SOUTH SIXTH STREET SUITE 2200, Minneapolis, MN 55402$192,908
Effering & AssociatesConsulting And Design10062 FLANDERS COURT NE, Blaine, MN 55449$164,776
Revenue and Support

Revenue Composition

Contributions and Grants
$2,259,433
Program Service Revenue
$180,793
Investment Income
$-2,579
Other Revenue
$98,091
Change in Net Assets
$-225,685

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,535,738
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,535,738
Total Revenue per Form 990
$2,535,738
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,568,009
Salaries, Compensation, and Employee Benefits$193,414
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal-$181,867-$181,867
Fees for Services Other$112,205$65,923-$178,128
Depreciation Depletion$148,721$8,289-$157,010
All Other Expenses$113,108$14,274-$127,382
Other Salaries and Wages$3,614$89,012-$92,626
Current Officers, Directors, Trustees, and Key Employees$3,277$80,723-$84,000
Other Expenses$63,056$4,298-$67,354
Insurance$10,365$36,117-$46,482
Occupancy-$44,988-$44,988
Fees for Services Accounting-$26,903-$26,903
Office Expenses-$24,841-$24,841
Information Technology-$22,285-$22,285
Payroll Taxes$2,854$13,934-$16,788
Total Functional Expenses$2,142,469$618,954$0$2,761,423

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,761,424
Total Expenses per Audited Statements$2,761,424
Total Expenses per Form 990$2,761,424
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Organization is made up of members who must pay dues.”

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

“Members vote for board of directors.”

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

“Members of the association vote on general rules, association's by-laws, and any planned major improvements.”

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

“Board reviews bookkeeping and auditor's annual report before form 990 is filed.”

Form 990, Part VI, Section C, Line 19

“Documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
NORTH OAKS HOME OWNERS'
EIN
23-7126270
Phone
6517927765
Address
100 VILLAGE CENTER DRIVE NO 240, NORTH OAKS, MN 55127

Signing Officer

Name
Katherine Emmons
Title
President of the Board of Directors
Phone
6517927765
Signed
2021-11-04

Organization Details

Principal Officer
Katherine Emmons
Formed
1950
Legal Domicile
Mn
Voting Board Members
10
Independent Board Members
10
Employees
13
Volunteers
0

Preparer

Firm
Smith Schafer & Associates Ltd
Address
7500 HIGHWAY 55 SUITE 350, MINNEAPOLIS, MN 55427
Preparer
Dean Richards
Phone
9529201455
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Revenue recognition restatement in prior period 1,627,275.”

Financial Statement Notes

PART X, LINE 2:

“The association is exempt from federal income taxes under section 501(c)(4) of the internal revenue code. The association is also exempt from state income taxes. Management has determined that the association does not have any uncertain tax positions and associated unrecognized benefits that materially impact the financial statements or related disclosures. The association's federal income tax returns are subject to examination by the irs, generally for three years after they were filed.”

Raw XML AppendixShowing 400 of 455 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt077136
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt096144
IRS990/AccountsReceivableGrp/BOYAmt014861
IRS990/AccountsReceivableGrp/EOYAmt041587
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PRESERVE & ENHANCE NORTH OAKS THROUGH OUTSTANDING LEADERSHIP, SERVICE & STEWARDSHIP OF OUR RESOURCES.
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt014274
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0113108
IRS990/AllOtherExpensesGrp/TotalAmt0127382
IRS990/AnnualDisclosureCoveredPrsnInd00
IRS990/AuditCommitteeInd00
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0MIKEYA GRIFFIN
IRS990/BooksInCareOfDetail/PhoneNum06517927765
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0100 VILLAGE CENTER DRIVE SUITE 240
IRS990/BooksInCareOfDetail/USAddress/CityNm0NORTH OAKS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd055127
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0625091
IRS990/CashNonInterestBearingGrp/EOYAmt0817972
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt04
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt080723
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt03277
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt084000
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0957025
IRS990/ContractorCompensationGrp/CompensationAmt1385034
IRS990/ContractorCompensationGrp/CompensationAmt2192908
IRS990/ContractorCompensationGrp/CompensationAmt3164776
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt06251 CENTERVILLE ROAD
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt12370 MN-36 EAST
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt2220 SOUTH SIXTH STREET SUITE 2200
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt310062 FLANDERS COURT NE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0LINO LAKES
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1NORTH SAINT PAUL
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm2MINNEAPOLIS
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm3BLAINE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0MN
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1MN
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd2MN
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd3MN
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd055038
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd155109
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd255402
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd355449
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0MEL'S SERVICES INC
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1T A SCHIFSKY AND SONS INC
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt2FELHABER LARSON FENLON & VOGT
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt3EFFERING & ASSOCIATES
IRS990/ContractorCompensationGrp/ServicesDesc0SNOWPLOWING
IRS990/ContractorCompensationGrp/ServicesDesc1RESURFACING AND MAINTENANCE
IRS990/ContractorCompensationGrp/ServicesDesc2LEGAL SERVICES
IRS990/ContractorCompensationGrp/ServicesDesc3CONSULTING AND DESIGN
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt02259433
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0-2579
IRS990/CYOtherExpensesAmt02568009
IRS990/CYOtherRevenueAmt098091
IRS990/CYProgramServiceRevenueAmt0180793
IRS990/CYRevenuesLessExpensesAmt0-225685
IRS990/CYSalariesCompEmpBnftPaidAmt0193414
IRS990/CYTotalExpensesAmt02761423
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02535738
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt0712110
IRS990/DeferredRevenueGrp/EOYAmt0944170
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt08289
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0148721
IRS990/DepreciationDepletionGrp/TotalAmt0157010
IRS990/Desc0MAINTENANCE, PLOWING AND RESURFACING OF ASSOCIATION PRIVATE ROAD SYSTEM.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt013
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt01622262
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt026903
IRS990/FeesForServicesAccountingGrp/TotalAmt026903
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt0181867
IRS990/FeesForServicesLegalGrp/TotalAmt0181867
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt065923
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0112205
IRS990/FeesForServicesOtherGrp/TotalAmt0178128
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1140.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/PersonNm0JOANN HANSON
IRS990/Form990PartVIISectionAGrp/PersonNm1KATHERINE EMMONS
IRS990/Form990PartVIISectionAGrp/PersonNm2MARC ASCH
IRS990/Form990PartVIISectionAGrp/PersonNm3KAREEN ECKLUND
IRS990/Form990PartVIISectionAGrp/PersonNm4JIM MACGILLIS
IRS990/Form990PartVIISectionAGrp/PersonNm5SUSAN WILES HINRICHS
IRS990/Form990PartVIISectionAGrp/PersonNm6PATRICIA ORUD
IRS990/Form990PartVIISectionAGrp/PersonNm7MIKE GRAF
IRS990/Form990PartVIISectionAGrp/PersonNm8JASON KRAUS
IRS990/Form990PartVIISectionAGrp/PersonNm9MARK HOUGE
IRS990/Form990PartVIISectionAGrp/PersonNm10JON COTNER
IRS990/Form990PartVIISectionAGrp/PersonNm11MIKEYA GRIFFIN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1184000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/TitleTxt0SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01950
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt0-5732
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt02541470
IRS990/GrossRentsGrp/RealAmt098091
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt022285
IRS990/InformationTechnologyGrp/TotalAmt022285
IRS990/InsuranceGrp/ManagementAndGeneralAmt036117
IRS990/InsuranceGrp/ProgramServicesAmt010365
IRS990/InsuranceGrp/TotalAmt046482
IRS990/InvestmentIncomeGrp/ExclusionAmt03153
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt03153
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt09
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01854577
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02408570
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03840666
IRS990/LandBldgEquipCostOrOtherBssAmt05695243
IRS990/LegalDomicileStateCd0MN
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt05732
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt02259433
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0PRESERVE AND ENHANCE NORTH OAKS THROUGH OUTSTANDING LEADERSHIP, SERVICES AND STEWARDSHIP OF OUR RESOURCES
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt02402233
IRS990/NetAssetsOrFundBalancesEOYAmt03803823
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-5732
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-5732
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt098091
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt098091
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02402233
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt03803823
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt044988
IRS990/OccupancyGrp/TotalAmt044988
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt024841
IRS990/OfficeExpensesGrp/TotalAmt024841
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt01627275
IRS990/OtherExpensesGrp/Desc0GENERAL MAINTENANCE
IRS990/OtherExpensesGrp/Desc1ROADS
IRS990/OtherExpensesGrp/Desc2GROUNDS AND BUILDINGS
IRS990/OtherExpensesGrp/Desc3SUPPLIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05500
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt14298
IRS990/OtherExpensesGrp/ProgramServicesAmt01054478
IRS990/OtherExpensesGrp/ProgramServicesAmt1490152
IRS990/OtherExpensesGrp/ProgramServicesAmt2140639
IRS990/OtherExpensesGrp/ProgramServicesAmt363056
IRS990/OtherExpensesGrp/TotalAmt01059978
IRS990/OtherExpensesGrp/TotalAmt1490152
IRS990/OtherExpensesGrp/TotalAmt2140639
IRS990/OtherExpensesGrp/TotalAmt367354
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt089012
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt03614
IRS990/OtherSalariesAndWagesGrp/TotalAmt092626
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt013934
IRS990/PayrollTaxesGrp/ProgramServicesAmt02854
IRS990/PayrollTaxesGrp/TotalAmt016788
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt010782
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt011792
IRS990/PrincipalOfficerNm0KATHERINE EMMONS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1713990
IRS990/ProgramServiceRevenueGrp/Desc0MISCELLANEOUS
IRS990/ProgramServiceRevenueGrp/Desc1SERVICES AND RECREATIO
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0106340
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt174453
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0106340
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt174453
IRS990/ProgSrvcAccomActy2Grp/Desc0MAINTENANCE OF ASSOCIATION'S GROUNDS AND FACILITIES
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0297319
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt092359
IRS990/ProgSrvcAccomActy3Grp/Desc0RECREATION ACTIVITIES FOR THE BENEFIT OF NORTH OAKS HOMEOWNERS ASSOCIATION MEMBERS AND THEIR FAMILIES
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0222888
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01953460
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt014162
IRS990/PYOtherExpensesAmt01970008
IRS990/PYOtherRevenueAmt096622
IRS990/PYProgramServiceRevenueAmt0105796
IRS990/PYRevenuesLessExpensesAmt0-10703
IRS990/PYSalariesCompEmpBnftPaidAmt0210735
IRS990/PYTotalExpensesAmt02180743
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02170040
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-225685
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt098091
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0180793
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0132175
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0132120
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01563285
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01830008
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03393293
IRS990ScheduleD/EquipmentGrp/BookValueAmt08289
IRS990ScheduleD/EquipmentGrp/DepreciationAmt024569
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt032858
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02761424
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt02269092
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt02269092
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02535738
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE. THE ASSOCIATION IS ALSO EXEMPT FROM STATE INCOME TAXES. MANAGEMENT HAS DETERMINED THAT THE ASSOCIATION DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS AND ASSOCIATED UNRECOGNIZED BENEFITS THAT MATERIALLY IMPACT THE FINANCIAL STATEMENTS OR RELATED DISCLOSURES. THE ASSOCIATION'S FEDERAL INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03840666
IRS990ScheduleD/TotalExpensesPerForm990Amt02761424
IRS990ScheduleD/TotalRevenuePerForm990Amt02535738
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02535738
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02761424
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION IS MADE UP OF MEMBERS WHO MUST PAY DUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS VOTE FOR BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS OF THE ASSOCIATION VOTE ON GENERAL RULES, ASSOCIATION'S BY-LAWS, AND ANY PLANNED MAJOR IMPROVEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD REVIEWS BOOKKEEPING AND AUDITOR'S ANNUAL REPORT BEFORE FORM 990 IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5REVENUE RECOGNITION RESTATEMENT IN PRIOR PERIOD 1,627,275.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03191479
IRS990/TotalAssetsEOYAmt04844137
IRS990/TotalAssetsGrp/BOYAmt03191479
IRS990/TotalAssetsGrp/EOYAmt04844137
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02259433
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0618954
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02142469
IRS990/TotalFunctionalExpensesGrp/TotalAmt02761423
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0789246
IRS990/TotalLiabilitiesEOYAmt01040314
IRS990/TotalLiabilitiesGrp/BOYAmt0789246
IRS990/TotalLiabilitiesGrp/EOYAmt01040314
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02402233
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03803823
IRS990/TotalOtherCompensationAmt00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,844,137
Liabilities
$1,040,314
Net assets
$3,803,823
Revenue
$2,535,738
Expenses
$2,761,423
Net income
-$225,685
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.63$1.65$4.98$3.79$3.78$0.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.86$0.89$4.97$3.68$3.64$0.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.20$1.27$4.92$3.39$2.87$0.52
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.59$1.18$4.41$4.01$3.26$0.75
2020Detailed filing. Detailed filing data is available for this year.$4.84$1.04$3.80$2.54$2.76$0.23
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.19$0.79$2.40$2.17$2.18$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.93$0.06$2.87$2.30$2.13$0.18
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.76$0.07$2.69$2.09$2.05$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.70$0.05$2.65$2.03$1.89$0.14
2015Detailed filing. Detailed filing data is available for this year.$2.59$0.08$2.51$2.09$1.84$0.25
2014Detailed filing. Detailed filing data is available for this year.$2.46$0.20$2.26$1.90$1.79$0.12
2013Detailed filing. Detailed filing data is available for this year.$2.24$0.09$2.14$1.71$1.70$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.22$0.08$2.14$1.56
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.22$0.21$2.01$1.48