Civic Intelligence

Dollar Point Association Inc

990 • Fiscal year 2014 • EIN 23-7241299

Jan 01, 2014 to Dec 31, 2014 • Filed on Jul 28, 2014

PO Box 1490Tahoe City, CA 96145

(530) 583-4487

Siviq Scores

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

Liabilities / Assets

11th percentile

0.00x

Higher debt load relative to assets than 11% of similar nonprofits.

2014 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

10th percentile

0.01x

Higher debt load relative to revenue than 10% of similar nonprofits.

2014 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2014

Net Margin

73rd percentile

12%

Higher net margin than 73% of similar nonprofits.

2014 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

2014 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2014

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

$1,787,510

No earlier filing loaded for comparison.

Net Assets

$1,782,425

No earlier filing loaded for comparison.

Liabilities

$5,085

No earlier filing loaded for comparison.

Revenue

$607,288

No earlier filing loaded for comparison.

Expenses

$531,717

No earlier filing loaded for comparison.

Net Income

$75,571

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2014: $1,787,510Liabilities 2014: $5,085Net Assets 2014: $1,782,4252014Assets 2015: $1,898,703Liabilities 2015: $4,343Net Assets 2015: $1,894,3602015Assets 2016: $2,046,608Liabilities 2016: $4,333Net Assets 2016: $2,042,2752016Assets 2017: $2,143,537Liabilities 2017: $6,075Net Assets 2017: $2,137,4622017Assets 2018: $2,130,040Liabilities 2018: $1,551Net Assets 2018: $2,128,4892018Assets 2019: $2,130,286Liabilities 2019: $2,522Net Assets 2019: $2,127,7642019Assets 2020: $2,080,899Liabilities 2020: $11,515Net Assets 2020: $2,069,3842020Assets 2021: $1,999,709Liabilities 2021: $16,364Net Assets 2021: $1,983,3452021Assets 2022: $1,982,827Liabilities 2022: $12,390Net Assets 2022: $1,970,4372022Assets 2023: $2,216,842Liabilities 2023: $230,169Net Assets 2023: $1,986,6732023Assets 2024: $2,225,788Liabilities 2024: $243,914Net Assets 2024: $1,981,8742024

Highlighted filing

2014

Assets$1,787,510
Liabilities$5,085
Net Assets$1,782,425

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2014: $607,288Expenses 2014: $531,717Net Income 2014: $75,5712014Revenue 2015: $627,588Expenses 2015: $689,487Net Income 2015: -$61,8992015Revenue 2016: $672,295Expenses 2016: $524,380Net Income 2016: $147,9152016Revenue 2017: $686,905Expenses 2017: $591,718Net Income 2017: $95,1872017Revenue 2018: $682,482Expenses 2018: $691,455Net Income 2018: -$8,9732018Revenue 2019: $698,331Expenses 2019: $699,056Net Income 2019: -$7252019Revenue 2020: $804,449Expenses 2020: $862,829Net Income 2020: -$58,3802020Revenue 2021: $876,733Expenses 2021: $962,772Net Income 2021: -$86,0392021Revenue 2022: $904,024Expenses 2022: $916,932Net Income 2022: -$12,9082022Revenue 2023: $1,041,816Expenses 2023: $1,025,580Net Income 2023: $16,2362023Revenue 2024: $1,180,174Expenses 2024: $1,184,973Net Income 2024: -$4,7992024

Highlighted filing

2014

Revenue$607,288
Expenses$531,717
Net Income$75,571
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jul 28, 2014
Return Version
2014v5.0
Gross Receipts
$608,681
Mission and Program Overview

Mission

PLEASURE AND RECREATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$780,559$762,013▼ $18,546
Savings and Temporary Cash Investments$487,275$567,759▲ $80,484
Cash and Non-Interest-Bearing Accounts$387,102$450,003▲ $62,901
Prepaid Expenses and Deferred Charges$7,160$5,442▼ $1,718
Inventories for Sale or Use$1,353$1,353→ $0
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$1,664,389$1,787,510▲ $123,121
Other Assets Total$940$940→ $0
Liabilities
Accounts Payable and Accrued Expenses$2,439$5,065▲ $2,626
Other Liabilities$20$20→ $0
Total Liabilities$2,459$5,085▲ $2,626
Net Assets / Fund Balance
Unrestricted Net Assets$1,167,331$1,214,666▲ $47,335
Temporarily Rstr Net Assets$494,599$567,759▲ $73,160
Total Net Assets Fund Balance$1,661,930$1,782,425▲ $120,495
Total Liabilities and Net Assets / Fund Balance$1,664,389$1,787,510▲ $123,121

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$627,013$1,290,481$1,917,494
Land$135,000-$135,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mitch PackardPresident
Lynn ThompsonVice President
Carol WilmarDirector
Peter NewellDirector
Steve OwlesDirector
Debbie NicholsonSecretary
Pat CalaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$563,268
Investment Income
$859
Other Revenue
$43,161
Change in Net Assets
$75,571
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$362,050
Salaries, Compensation, and Employee Benefits$169,667
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$151,824
Depreciation Depletion---$66,806
All Other Expenses---$53,346
Other Expenses---$20,270
Payroll Taxes---$17,843
Insurance---$16,247
Total Functional Expenses$0$0$0$531,717
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
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Dues Paid in Advance$20
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

Membership in the association is open to the lot owners in the dollar point subdivision and is voluntary, but is required in order to use the recreational amenities.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

Directors are elected by a majority of the members at the annual meeting which requires a quorum.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

Changes to bylaws must be approved by members

Form 990, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The association's governing documents, policies and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Dollar Point Association Inc
EIN
23-7241299
Phone
5305834487
Address
PO BOX 1490, TAHOE CITY, CA 96145

Signing Officer

Name
Patricia Cala
Title
Treasurer
Signed
2014-07-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Pat Cala
Formed
1967
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
25
Volunteers
12

Preparer

Firm
McClintock Accountancy Corp
Address
PO Box 2468, Truckee, CA 96160-2468
Preparer
Michael R Griesmer
Phone
5305879221
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E: Other Expenses

PIER/BEACH REPLACEMENT: Column (A) - Total = $18983; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

CAPITAL IMPROVEMENTS: Column (A) - Total = $13604; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

TENNIS PRO CONTRACT: Column (A) - Total = $8000; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

WORKERS COMP INSURANCE: Column (A) - Total = $6542; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

SECURITY CONTRACT: Column (A) - Total = $4454; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

FENCES: Column (A) - Total = $1763; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Other Changes In Net Assets Or Fund Balances - Other Increases

Capitalized replacement fund expenses = $44924

Raw XML Appendix390 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/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt075571
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0487275
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0567759
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0627013
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01290481
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01917494
IRS990ScheduleD/LandGrp/BookValueAmt0135000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0135000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt020
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUES PAID IN ADVANCE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0762013
IRS990ScheduleD/TotalLiabilityAmt020
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERSHIP IN THE ASSOCIATION IS OPEN TO THE LOT OWNERS IN THE DOLLAR POINT SUBDIVISION AND IS VOLUNTARY, BUT IS REQUIRED IN ORDER TO USE THE RECREATIONAL AMENITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DIRECTORS ARE ELECTED BY A MAJORITY OF THE MEMBERS AT THE ANNUAL MEETING WHICH REQUIRES A QUORUM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CHANGES TO BYLAWS MUST BE APPROVED BY MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ASSOCIATION'S GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PIER/BEACH REPLACEMENT: Column (A) - Total = $18983; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CAPITAL IMPROVEMENTS: Column (A) - Total = $13604; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7TENNIS PRO CONTRACT: Column (A) - Total = $8000; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8WORKERS COMP INSURANCE: Column (A) - Total = $6542; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9SECURITY CONTRACT: Column (A) - Total = $4454; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10FENCES: Column (A) - Total = $1763; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11CAPITALIZED REPLACEMENT FUND EXPENSES = $44924
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other Changes In Net Assets Or Fund Balances - Other Increases
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0494599
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0567759
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01664389
IRS990/TotalAssetsEOYAmt01787510
IRS990/TotalAssetsGrp/BOYAmt01664389
IRS990/TotalAssetsGrp/EOYAmt01787510
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt025
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0531717
IRS990/TotalGrossUBIAmt0859
IRS990/TotalLiabilitiesBOYAmt02459
IRS990/TotalLiabilitiesEOYAmt05085
IRS990/TotalLiabilitiesGrp/BOYAmt02459
IRS990/TotalLiabilitiesGrp/EOYAmt05085
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01661930
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01782425
IRS990/TotalProgramServiceRevenueAmt0563268
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0606429
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0607288
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0859
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01664389
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01787510
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01167331
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01214666
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1490
IRS990/USAddress/CityNm0TAHOE CITY
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd096145
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0DOLLARPOINT.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PATRICIA CALA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-07-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DOLLAR POINT ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0DOLL
ReturnHeader/Filer/EIN0237241299
ReturnHeader/Filer/PhoneNum05305834487
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1490
ReturnHeader/Filer/USAddress/CityNm0TAHOE CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd096145
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0McClintock Accountancy Corp
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 2468
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Truckee
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0961602468
ReturnHeader/PreparerPersonGrp/PhoneNum05305879221
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL R GRIESMER
ReturnHeader/ReturnTs02015-08-03T08:29:38-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

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