Liabilities / Assets
55th percentile
Higher debt load relative to assets than 55% of similar nonprofits.
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
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
55th percentile
Higher debt load relative to assets than 55% of similar nonprofits.
Liabilities / Revenue
67th percentile
Higher debt load relative to revenue than 67% of similar nonprofits.
Net Margin
66th percentile
Higher net margin than 66% of similar nonprofits.
Top Officer Pay
36th percentile
Higher top officer pay than 36% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
68th percentile
Faster asset growth than 68% of similar nonprofits.
Revenue Growth
63rd percentile
Faster revenue growth than 63% of similar nonprofits.
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
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| 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 | - | - |
| Name | Title |
|---|---|
| Michelle Moore | President |
| Curtis Shipe | Director |
| Michael Carr | Director |
| Ted Stark | Director |
| Vicky Grier | Secretary |
| Glenn Graham | Treasurer |
| Michael Majercin | Vice Preside |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $2,733,585 |
| Total Expenses per Audited Statements | $2,733,585 |
| Total Expenses per Form 990 | $2,733,585 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Contractors Bond Payable | $88,000 |
“Member of the board of directors are elected by members of the association.”
“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.”
“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.”
“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.”
“The association will honor all requests to review its governing documents, policy and financial statements by written request to the association's offices.”
“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.”
“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.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 51853 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 33021 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 680759 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 696803 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 56716 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 192311 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 249027 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | MICHAEL MAJERCIN |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8044483990 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 555 WELSH DRIVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | RUTHER GLEN |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | VA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 22546 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 463806 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 302839 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 383369 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1424083 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 3379 |
| IRS990/CYOtherExpensesAmt | 0 | 1967236 |
| IRS990/CYOtherRevenueAmt | 0 | 108292 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 3339687 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 717773 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 766349 |
| IRS990/CYTotalExpensesAmt | 0 | 2733585 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 3451358 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 920114 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 896653 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 634025 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 634025 |
| IRS990/Desc | 0 | TO MAINTAIN, REPAIR AND REPLACE COMMON AREA PROPERTY OWNED BY THE ASSOCIATION FOR THE BENEFIT OF MEMBERS AND HOME OWNERS WITHIN THE COMMUNITY AND TO PROVIDE FOR THEIR SECURITY AND RECREATIONAL ACTVITIES. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 30 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 2261441 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 12051 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 12051 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 17064 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 17064 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | MICHAEL CARR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | GLENN GRAHAM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | VICKY GRIER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | MICHAEL MAJERCIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | MICHELLE MOORE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | CURTIS SHIPE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | TED STARK |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1972 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 3451358 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 18990 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 18990 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 118966 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 118966 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 12884 |
| IRS990/InterestGrp/TotalAmt | 0 | 12884 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 3379 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 3379 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 6893808 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 5883855 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 6045760 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 12939568 |
| IRS990/LegalDomicileStateCd | 0 | VA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 8029206 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 8746979 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 37564 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 37564 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 394191 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 918512 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 45781 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 66387 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 112168 |
| IRS990/OtherExpensesGrp/Desc | 0 | SECURITY CONTRACT MAINT |
| IRS990/OtherExpensesGrp/Desc | 1 | AMENTIES MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 2 | UTILITIES |
| IRS990/OtherExpensesGrp/Desc | 3 | VEHICLE EQUIPMENT MAINT |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 4092 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 678620 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 68327 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 64102 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 51524 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 678620 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 68327 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 68194 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 51524 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 78000 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 88000 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | HOUSE BUILDING FEE |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | LOTS SALES |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 60000 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 48292 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 60000 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 48292 |
| IRS990/OtherRevenueTotalAmt | 0 | 108292 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 243347 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 352876 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 596223 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 18636 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 27025 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 45661 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 7565400 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 8444140 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 5019 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 7278 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 12297 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 94868 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 56053 |
| IRS990/PrincipalOfficerNm | 0 | MICHAEL MAJERCIN |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | ASSESSMENTS AND DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | LATE FEES AND SURCHARGES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | NEW MEMBER FEE |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | INITIATION AND LOT REGIS |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | OTHER PROGRAM SERVICE REVENUE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2957133 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 111530 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 94000 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 56500 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 37039 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 2957133 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 111530 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 94000 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 56500 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 37039 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 30266 |
| IRS990/PYOtherExpensesAmt | 0 | 1662737 |
| IRS990/PYOtherRevenueAmt | 0 | 50000 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2835759 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 417180 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 836108 |
| IRS990/PYTotalExpensesAmt | 0 | 2498845 |
| IRS990/PYTotalRevenueAmt | 0 | 2916025 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 717773 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1642131 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1059430 |
| IRS990/ScheduleBRequiredInd | 0 | false |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CONTRACTORS BOND PAYABLE |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PAGE 4, PART XIII |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | MEMBER OF THE BOARD OF DIRECTORS ARE ELECTED BY MEMBERS OF THE ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ASSOCIATION WILL HONOR ALL REQUESTS TO REVIEW ITS GOVERNING DOCUMENTS, POLICY AND FINANCIAL STATEMENTS BY WRITTEN REQUEST TO THE ASSOCIATION'S OFFICES. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| IRS990/WebsiteAddressTxt | 0 | WWW.LLPOA.ORG |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MICHAEL MAJERCIN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | VICE PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8044483990 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-02-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LAKE LAND-OR PROPERTY OWNERS ASSOC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LAKE |
| ReturnHeader/Filer/EIN | 0 | 237226267 |
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| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 3330 BOURBON ST STE 102 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | FREDERICKSBURG |
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| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5403711300 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-02-17 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | KEVIN T OAKES |
| ReturnHeader/ReturnTs | 0 | 2026-02-17T15:21:12-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-04-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-03-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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