Civic Intelligence

Dollar Point Association Inc

990 • Fiscal year 2023 • EIN 23-7241299

Jan 01, 2023 to Dec 31, 2023 • Filed on Jul 12, 2024

Organization ProfileDOLLARPOINT.ORG
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

44th percentile

0.10x

Higher debt load relative to assets than 44% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

48th percentile

0.22x

Higher debt load relative to revenue than 48% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2023

Net Margin

38th percentile

1.6%

Higher net margin than 38% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

80th percentile

$0

Higher top officer pay than 80% of similar nonprofits.

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

2023 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2023

Asset Growth

81st percentile

12%

Faster asset growth than 81% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

72nd percentile

15%

Faster revenue growth than 72% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets44th percentile

Assets

Up

$2,216,842

Up $234,015 (+12%) from 2022

Net Assets

Up

$1,986,673

Up $16,236 (+0.8%) from 2022

Liabilities

Up

$230,169

Up $217,779 (+1758%) from 2022

Revenue And Expenses
Liabilities / Revenue48th percentileNet Margin38th percentile

Revenue

Up

$1,041,816

Up $137,792 (+15%) from 2022

Expenses

Up

$1,025,580

Up $108,648 (+12%) from 2022

Net Income

Up

$16,236

Up $29,144 (+226%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth81st percentile

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

2023

Assets$2,216,842
Liabilities$230,169
Net Assets$1,986,673
Open 2023 Filing

Operations Trend

Revenue Growth72nd percentile

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

2023

Revenue$1,041,816
Expenses$1,025,580
Net Income$16,236
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jul 12, 2024
Return Version
2023v5.1
Gross Receipts
$1,044,070
Mission and Program Overview

Mission

PLEASURE AND RECREATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,341,647$1,417,696▲ $76,049
Land, Buildings, and Equipment, Net$574,709$501,282▼ $73,427
Prepaid Expenses and Deferred Charges$36,451$52,144▲ $15,693
Cash and Non-Interest-Bearing Accounts$26,542$16,701▼ $9,841
Accounts Receivable$2,548$16,507▲ $13,959
Inventories for Sale or Use$930$1,820▲ $890
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$1,982,827$2,216,842▲ $234,015
Other Assets Total-$210,692-
Liabilities
Other Liabilities-$216,050-
Accounts Payable and Accrued Expenses$9,440$10,051▲ $611
Deferred Revenue$2,950$4,068▲ $1,118
Total Liabilities$12,390$230,169▲ $217,779
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,084,980$1,138,928▲ $53,948
Net Assets Without Donor Restrictions$885,457$847,745▼ $37,712
Total Net Assets Fund Balance$1,970,437$1,986,673▲ $16,236
Total Liabilities and Net Assets / Fund Balance$1,982,827$2,216,842▲ $234,015

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$366,282$1,154,033$1,520,315
Land$135,000-$135,000
Other Assets Org$210,692--
Compensation and Service Providers
Top Officer Pay80th percentile

Board Members and Trustees

NameTitle
James DonahuePresident
Roger QuinlanVice President
Jim KellyDirector
John CasaudoumecqDirector
Mark MooreDirector
Mary MichelSecretary
Nate WalkerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$999,043
Investment Income
$29,753
Other Revenue
$13,020
Change in Net Assets
$16,236
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$608,538
Salaries, Compensation, and Employee Benefits$417,042
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$357,485
Insurance---$119,271
Depreciation Depletion---$78,848
Other Expenses---$34,863
Payroll Taxes---$32,308
Other Employee Benefits---$27,249
All Other Expenses---$24,227
Total Functional Expenses$0$0$0$1,025,580
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
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
Lease Liability$213,251
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
No
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

“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, Section A, Line 7A

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

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

“Changes to bylaws must be approved by members”

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

“Treasurer and manager to review the returns prior to filing.”

Form 990, Part VI, Section C, Line 19

“The association's governing documents, policies and financial statements are available upon request and via the member website.”

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
Nate Walker
Title
Treasurer
Signed
2024-07-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Donahue
Formed
1967
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
38
Volunteers
28

Preparer

Firm
McClintock Accountancy Corp
Address
305 West Lake Boulevard, Tahoe City, CA 96145
Preparer
Kendall Galka
Phone
5305836994
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IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0366282
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01154033
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01520315
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt02798
IRS990ScheduleD/LandGrp/BookValueAmt0135000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0135000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0210692
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RIGHT OF USE ASSSET
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0213251
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0501282
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0210692
IRS990ScheduleD/TotalLiabilityAmt0216050
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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/ExplanationTxt3TREASURER AND MANAGER TO REVIEW THE RETURNS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ASSOCIATION'S GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AND VIA THE MEMBER WEBSITE.
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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01982827
IRS990/TotalAssetsEOYAmt02216842
IRS990/TotalAssetsGrp/BOYAmt01982827
IRS990/TotalAssetsGrp/EOYAmt02216842
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt038
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01025580
IRS990/TotalGrossUBIAmt031509
IRS990/TotalLiabilitiesBOYAmt012390
IRS990/TotalLiabilitiesEOYAmt0230169
IRS990/TotalLiabilitiesGrp/BOYAmt012390
IRS990/TotalLiabilitiesGrp/EOYAmt0230169
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01970437
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01986673
IRS990/TotalProgramServiceRevenueAmt0999043
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01010307
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01041816
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt031509
IRS990/TotalVolunteersCnt028
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01982827
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02216842
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
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/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0NATE WALKER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-07-12
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/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0942617724
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0McClintock Accountancy Corp
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0305 West Lake Boulevard
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Tahoe City
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096145
ReturnHeader/PreparerPersonGrp/PhoneNum05305836994
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kendall Galka
ReturnHeader/ReturnTs02024-08-06T13:03:18-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,216,842
Liabilities
$230,169
Net assets
$1,986,673
Revenue
$1,041,816
Expenses
$1,025,580
Net income
$16,236
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.23$0.24$1.98$1.18$1.18$0.00
2023Detailed filing. Detailed filing data is available for this year.$2.22$0.23$1.99$1.04$1.03$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.98$0.01$1.97$0.90$0.92$0.01
2021Detailed filing. Detailed filing data is available for this year.$2.00$0.02$1.98$0.88$0.96$0.09
2020Detailed filing. Detailed filing data is available for this year.$2.08$0.01$2.07$0.80$0.86$0.06
2019Detailed filing. Detailed filing data is available for this year.$2.13$0.00$2.13$0.70$0.70$0.00
2018Detailed filing. Detailed filing data is available for this year.$2.13$0.00$2.13$0.68$0.69$0.01
2017Detailed filing. Detailed filing data is available for this year.$2.14$0.01$2.14$0.69$0.59$0.10
2016Detailed filing. Detailed filing data is available for this year.$2.05$0.00$2.04$0.67$0.52$0.15
2015Detailed filing. Detailed filing data is available for this year.$1.90$0.00$1.89$0.63$0.69$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.79$0.01$1.78$0.61$0.53$0.08