Civic Intelligence

Lake Land'Or Property Owners Association

EIN 23-7226267 • 501(c)4 • Ruther Glen, VA

Profile

To maintain and upkeep the property and the related maintenance equipment of the homeowners located within lake land'or development and to provide for the security and recreational activities of those homeowners

555 Welsh DriveRuther Glen, VA 22546

www.llpoa.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

55th percentile

0.14x

Higher debt load relative to assets than 55% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

67th percentile

0.42x

Higher debt load relative to revenue than 67% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2025

Net Margin

66th percentile

21%

Higher net margin than 66% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

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

501(c)4 • $10M-$25M nonprofits • Source year 2025

Asset Growth

68th percentile

12%

Faster asset growth than 68% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

63rd percentile

18%

Faster revenue growth than 63% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Assets

Up

$10,200,641

Up $1,121,467 (+12%) from 2024

Liabilities

Up

$1,453,662

Up $403,696 (+38%) from 2024

Net Assets

Up

$8,746,979

Up $717,771 (+8.9%) from 2024

Revenue

Up

$3,451,358

Up $535,333 (+18%) from 2024

Expenses

Up

$2,733,585

Up $234,740 (+9.4%) from 2024

Net Income

Up

$717,773

Up $300,593 (+72%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0Assets 2011: $3,077,334Liabilities 2011: $600,225Net Assets 2011: $2,477,1092011Assets 2012: $3,535,087Liabilities 2012: $849,553Net Assets 2012: $2,685,5342012Assets 2013: $3,791,722Liabilities 2013: $886,985Net Assets 2013: $2,904,7372013Assets 2014: $4,245,499Liabilities 2014: $638,469Net Assets 2014: $3,607,0302014Assets 2015: $4,800,387Liabilities 2015: $509,272Net Assets 2015: $4,291,1152015Assets 2016: $5,420,405Liabilities 2016: $772,169Net Assets 2016: $4,648,2362016Assets 2017: $5,448,932Liabilities 2017: $195,643Net Assets 2017: $5,253,2892017Assets 2018: $6,211,640Liabilities 2018: $773,518Net Assets 2018: $5,438,1222018Assets 2019: $6,463,386Liabilities 2019: $734,388Net Assets 2019: $5,728,9982019Assets 2020: $7,038,885Liabilities 2020: $703,304Net Assets 2020: $6,335,5812020Assets 2021: $7,925,555Liabilities 2021: $1,186,365Net Assets 2021: $6,739,1902021Assets 2022: $8,310,985Liabilities 2022: $973,149Net Assets 2022: $7,337,8362022Assets 2023: $8,632,494Liabilities 2023: $1,020,466Net Assets 2023: $7,612,0282023Assets 2024: $9,079,174Liabilities 2024: $1,049,966Net Assets 2024: $8,029,2082024Assets 2025: $10,200,641Liabilities 2025: $1,453,662Net Assets 2025: $8,746,9792025

Highlighted filing

2025

Assets$10,200,641
Liabilities$1,453,662
Net Assets$8,746,979

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0Expenses 2011: $1,978,8102011Expenses 2012: $1,827,3532012Expenses 2013: $1,891,6502013Revenue 2014: $2,351,321Expenses 2014: $1,865,019Net Income 2014: $486,3022014Revenue 2015: $2,578,071Expenses 2015: $1,893,986Net Income 2015: $684,0852015Revenue 2016: $2,376,273Expenses 2016: $2,019,096Net Income 2016: $357,1772016Revenue 2017: $2,403,858Expenses 2017: $1,798,805Net Income 2017: $605,0532017Revenue 2018: $2,522,388Expenses 2018: $2,337,555Net Income 2018: $184,8332018Revenue 2019: $2,566,606Expenses 2019: $2,203,760Net Income 2019: $362,8462019Revenue 2020: $2,665,131Expenses 2020: $2,057,250Net Income 2020: $607,8812020Revenue 2021: $2,497,495Expenses 2021: $2,093,887Net Income 2021: $403,6082021Revenue 2022: $2,764,342Expenses 2022: $2,165,696Net Income 2022: $598,6462022Revenue 2023: $2,691,920Expenses 2023: $2,417,728Net Income 2023: $274,1922023Revenue 2024: $2,916,025Expenses 2024: $2,498,845Net Income 2024: $417,1802024Revenue 2025: $3,451,358Expenses 2025: $2,733,585Net Income 2025: $717,7732025

Highlighted filing

2025

Revenue$3,451,358
Expenses$2,733,585
Net Income$717,773

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$10.2$1.45$8.75$3.45$2.73$0.72
2024Detailed filing. Detailed filing data is available for this year.$9.08$1.05$8.03$2.92$2.50$0.42
2023Detailed filing. Detailed filing data is available for this year.$8.63$1.02$7.61$2.69$2.42$0.27
2022Detailed filing. Detailed filing data is available for this year.$8.31$0.97$7.34$2.76$2.17$0.60
2021Detailed filing. Detailed filing data is available for this year.$7.93$1.19$6.74$2.50$2.09$0.40
2020Detailed filing. Detailed filing data is available for this year.$7.04$0.70$6.34$2.67$2.06$0.61
2019Detailed filing. Detailed filing data is available for this year.$6.46$0.73$5.73$2.57$2.20$0.36
2018Detailed filing. Detailed filing data is available for this year.$6.21$0.77$5.44$2.52$2.34$0.18
2017Detailed filing. Detailed filing data is available for this year.$5.45$0.20$5.25$2.40$1.80$0.61
2016Detailed filing. Detailed filing data is available for this year.$5.42$0.77$4.65$2.38$2.02$0.36
2015Detailed filing. Detailed filing data is available for this year.$4.80$0.51$4.29$2.58$1.89$0.68
2014Detailed filing. Detailed filing data is available for this year.$4.25$0.64$3.61$2.35$1.87$0.49
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.79$0.89$2.90$1.89
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.54$0.85$2.69$1.83
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.08$0.60$2.48$1.98
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Feb 14, 2026
Return Version
2024v5.0
Gross Receipts
$3,451,358
Mission and Program Overview

Mission

To maintain and upkeep the property and the related maintenance equipment of the homeowners locared within lake land-or development and to provide for the security and recreational activities of those homeowners.

To maintain and upkeep the property and the related maintenance equipment of the homeowners located within lake land-or development and to provide for the security and recrearional activities of those homeowners.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pd in Cap Srpls Land Bldg Eqp Fund$7,565,400$8,444,140▲ $878,740
Land, Buildings, and Equipment, Net$5,883,855$6,045,760▲ $161,905
Cash and Non-Interest-Bearing Accounts$383,369$1,424,083▲ $1,040,714
Savings and Temporary Cash Investments$1,642,131$1,059,430▼ $582,701
Accounts Receivable$680,759$696,803▲ $16,044
Cap Stk Tr Prin Current Funds$463,806$302,839▼ $160,967
Prepaid Expenses and Deferred Charges$94,868$56,053▼ $38,815
Total Assets$9,079,173$10,200,641▲ $1,121,468
Other Assets Total$394,191$918,512▲ $524,321
Liabilities
Deferred Revenue$920,114$896,653▼ $23,461
Unsecured Notes Loans Payable-$435,988-
Other Liabilities$78,000$88,000▲ $10,000
Accounts Payable and Accrued Expenses$51,853$33,021▼ $18,832
Total Liabilities$1,049,967$1,453,662▲ $403,695
Net Assets / Fund Balance
Total Net Assets Fund Balance$8,029,206$8,746,979▲ $717,773
Total Liabilities and Net Assets / Fund Balance$9,079,173$10,200,641▲ $1,121,468

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,317,785$5,778,475$11,096,260
Equipment$194,375$1,115,333$1,309,708
Land$533,600-$533,600
Other Assets Org$918,512--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Michelle MoorePresident
Curtis ShipeDirector
Michael CarrDirector
Ted StarkDirector
Vicky GrierSecretary
Glenn GrahamTreasurer
Michael MajercinVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,339,687
Investment Income
$3,379
Other Revenue
$108,292
Change in Net Assets
$717,773

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,451,358
Total Revenue per Audited Statements
$3,451,358
Total Revenue per Form 990
$3,451,358
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,967,236
Salaries, Compensation, and Employee Benefits$766,349
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$634,025--$634,025
Other Salaries and Wages$352,876$243,347-$596,223
All Other Expenses$192,311$56,716-$249,027
Insurance$118,966--$118,966
Other Employee Benefits$66,387$45,781-$112,168
Other Expenses$51,524$4,092-$51,524
Payroll Taxes$27,025$18,636-$45,661
Office Expenses-$37,564-$37,564
Information Technology-$18,990-$18,990
Fees for Services Legal-$17,064-$17,064
Interest-$12,884-$12,884
Pension Plan Contributions$7,278$5,019-$12,297
Fees for Services Accounting-$12,051-$12,051
Total Functional Expenses$2,261,441$472,144$0$2,733,585

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,733,585
Total Expenses per Audited Statements$2,733,585
Total Expenses per Form 990$2,733,585
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
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Contractors Bond Payable$88,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

Member of the board of directors are elected by members of the association.

Form 990, Page 6, Part VI, Line 11B

The form 990 is provided to the board of directors for review prior to filing the return. The return is also reviewed in detail by the executive director and treasurer.

Form 990, Page 6, Part VI, Line 12C

The association has a conflicts of interest policy and confidentiality policy set forth in article 9 of the by-laws. All board members, officers and employees are required to complete an updated disclosure of any conflicts each year.

Form 990, Page 6, Part VI, Line 15A

The board directors determine the compensation of the executive manager based on performance and salary range for similar positions for comparable services in the local area.

Form 990, Page 6, Part VI, Line 19

The association will honor all requests to review its governing documents, policy and financial statements by written request to the association's offices.

Filing and Contact Details

Filer

Filer Name
Lake Land-or Property Owners Assoc
EIN
23-7226267
Phone
8044483990
Address
555 WELSH DRIVE, RUTHER GLEN, VA 22546

Signing Officer

Name
Michael Majercin
Title
Vice President
Phone
8044483990
Signed
2026-02-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Majercin
Formed
1972
Legal Domicile
Va
Voting Board Members
7
Independent Board Members
7
Employees
30
Volunteers
6

Preparer

Firm
Oakes Pc
Address
3330 BOURBON ST STE 102, FREDERICKSBURG, VA 22408-7333
Preparer
Kevin T Oakes
Phone
5403711300
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

The organization adopted the recognition requirements for uncertain income tax positions as required by generally accepted accounting principles, with no cumulative effect adjustment required. Income tax benefits are recognized for income tax positions taken or expected to be taken in a return, only when it is determined that the income tax position will more- likely than not be sustained upon examination by taxing authorities. The organization has analyzed the tax positions taken in its filings with the internal revenue service. The organization believes that its income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse affect on the organization's financial condition, results of operations or cash flows. Accordingly, the organization has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at march 31, 2025.

Schedule D, Page 4, Part XIII

The organization's federal return of organization exempt from income tax (form 990) for 2024, 2023, and 2022 are subject to examination by the internal revenue service, generally for three years after they were filed.

Raw XML Appendix376 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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IRS990/OtherExpensesGrp/TotalAmt168327
IRS990/OtherExpensesGrp/TotalAmt268194
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IRS990/OtherRevenueMiscGrp/Desc0HOUSE BUILDING FEE
IRS990/OtherRevenueMiscGrp/Desc1LOTS SALES
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IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt148292
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt060000
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt148292
IRS990/OtherRevenueTotalAmt0108292
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0243347
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0352876
IRS990/OtherSalariesAndWagesGrp/TotalAmt0596223
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IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt08444140
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt05019
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt07278
IRS990/PensionPlanContributionsGrp/TotalAmt012297
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt094868
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt056053
IRS990/PrincipalOfficerNm0MICHAEL MAJERCIN
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IRS990/ProgramServiceRevenueGrp/Desc0ASSESSMENTS AND DUES
IRS990/ProgramServiceRevenueGrp/Desc1LATE FEES AND SURCHARGES
IRS990/ProgramServiceRevenueGrp/Desc2NEW MEMBER FEE
IRS990/ProgramServiceRevenueGrp/Desc3INITIATION AND LOT REGIS
IRS990/ProgramServiceRevenueGrp/Desc4OTHER PROGRAM SERVICE REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02957133
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1111530
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt294000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt356500
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt437039
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt356500
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IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt030266
IRS990/PYOtherExpensesAmt01662737
IRS990/PYOtherRevenueAmt050000
IRS990/PYProgramServiceRevenueAmt02835759
IRS990/PYRevenuesLessExpensesAmt0417180
IRS990/PYSalariesCompEmpBnftPaidAmt0836108
IRS990/PYTotalExpensesAmt02498845
IRS990/PYTotalRevenueAmt02916025
IRS990/ReconcilationRevenueExpnssAmt0717773
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt01059430
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IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt05317785
IRS990ScheduleD/BuildingsGrp/DepreciationAmt05778475
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt011096260
IRS990ScheduleD/EquipmentGrp/BookValueAmt0194375
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01115333
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01309708
IRS990ScheduleD/ExpensesSubtotalAmt02733585
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0533600
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0533600
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0918512
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0WORK IN PROGRESS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt088000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CONTRACTORS BOND PAYABLE
IRS990ScheduleD/RevenueSubtotalAmt03451358
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION ADOPTED THE RECOGNITION REQUIREMENTS FOR UNCERTAIN INCOME TAX POSITIONS AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, WITH NO CUMULATIVE EFFECT ADJUSTMENT REQUIRED. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE- LIKELY THAN NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE ORGANIZATION HAS ANALYZED THE TAX POSITIONS TAKEN IN ITS FILINGS WITH THE INTERNAL REVENUE SERVICE. THE ORGANIZATION BELIEVES THAT ITS INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE AFFECT ON THE ORGANIZATION'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE ORGANIZATION HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT MARCH 31, 2025.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S FEDERAL RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) FOR 2024, 2023, AND 2022 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XIII
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt0918512
IRS990ScheduleD/TotalExpensesPerForm990Amt02733585
IRS990ScheduleD/TotalLiabilityAmt088000
IRS990ScheduleD/TotalRevenuePerForm990Amt03451358
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03451358
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02733585
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBER OF THE BOARD OF DIRECTORS ARE ELECTED BY MEMBERS OF THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING THE RETURN. THE RETURN IS ALSO REVIEWED IN DETAIL BY THE EXECUTIVE DIRECTOR AND TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ASSOCIATION HAS A CONFLICTS OF INTEREST POLICY AND CONFIDENTIALITY POLICY SET FORTH IN ARTICLE 9 OF THE BY-LAWS. ALL BOARD MEMBERS, OFFICERS AND EMPLOYEES ARE REQUIRED TO COMPLETE AN UPDATED DISCLOSURE OF ANY CONFLICTS EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD DIRECTORS DETERMINE THE COMPENSATION OF THE EXECUTIVE MANAGER BASED ON PERFORMANCE AND SALARY RANGE FOR SIMILAR POSITIONS FOR COMPARABLE SERVICES IN THE LOCAL AREA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ASSOCIATION WILL HONOR ALL REQUESTS TO REVIEW ITS GOVERNING DOCUMENTS, POLICY AND FINANCIAL STATEMENTS BY WRITTEN REQUEST TO THE ASSOCIATION'S OFFICES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToProxyTaxInd0true
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/EOYAmt010200641
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt030
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0472144
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02261441
IRS990/TotalFunctionalExpensesGrp/TotalAmt02733585
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01049967
IRS990/TotalLiabilitiesEOYAmt01453662
IRS990/TotalLiabilitiesGrp/BOYAmt01049967
IRS990/TotalLiabilitiesGrp/EOYAmt01453662
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt08029206
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt08746979
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt083485
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt083485
IRS990/TotalProgramServiceExpensesAmt02261441
IRS990/TotalProgramServiceRevenueAmt03339687
IRS990/TotalRevenueGrp/ExclusionAmt03379
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03447979
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03451358
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt09079173
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt010200641
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0435988
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0555 WELSH DRIVE
IRS990/USAddress/CityNm0RUTHER GLEN
IRS990/USAddress/StateAbbreviationCd0VA
IRS990/USAddress/ZIPCd022546
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.LLPOA.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL MAJERCIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08044483990
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LAKE LAND-OR PROPERTY OWNERS ASSOC
ReturnHeader/Filer/BusinessNameControlTxt0LAKE
ReturnHeader/Filer/EIN0237226267
ReturnHeader/Filer/PhoneNum08044483990
ReturnHeader/Filer/USAddress/AddressLine1Txt0555 WELSH DRIVE
ReturnHeader/Filer/USAddress/CityNm0RUTHER GLEN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VA
ReturnHeader/Filer/USAddress/ZIPCd022546
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0542016597
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0OAKES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03330 BOURBON ST STE 102
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FREDERICKSBURG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0VA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0224087333
ReturnHeader/PreparerPersonGrp/PhoneNum05403711300
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KEVIN T OAKES
ReturnHeader/ReturnTs02026-02-17T15:21:12-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-04-01
ReturnHeader/TaxPeriodEndDt02025-03-31
ReturnHeader/TaxYr02024

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