Liabilities / Assets
13th percentile
Tied with the lowest-debt nonprofits in its peer group.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
13th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
34th percentile
Higher net margin than 34% of similar nonprofits.
Top Officer Pay
55th percentile
Higher top officer pay than 55% of similar nonprofits.
Top officer pay equals 6.9% of source-year revenue.
Asset Growth
86th percentile
Faster asset growth than 86% of similar nonprofits.
Revenue Growth
11th percentile
Faster revenue growth than 11% of similar nonprofits.
Balance Sheet
Assets
Up$5,066,159
Up $1,900,389 (+60%) from 2017
Net Assets
Up$5,066,159
Up $2,056,675 (+68%) from 2017
Liabilities
Down$0
Down $156,286 (-100%) from 2017
Revenue And Expenses
Revenue
Down$1,329,524
Down $786,072 (-37%) from 2017
Expenses
Up$1,321,033
Up $726,863 (+122%) from 2017
Net Income
Down$8,491
Down $1,512,935 (-99%) from 2017
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2019 to Dec 31, 2019
- Signed
- Jan 31, 2020
- Return Version
- 2019v5.0
- Gross Receipts
- $1,457,123
Mission and Program Overview
Mission
To preserve and maintain community property and to enforce rules and regulations for the safety and enjoyment of the homeowners and members of the association and the general public.
Maintain and improve the common real property for the enjoyment of the members and general public.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $5,049,268 | $5,066,159 | ▲ $16,891 |
| Accounts Receivable | $1,994,254 | $2,223,672 | ▲ $229,418 |
| Investments Program Related | $1,548,574 | $1,515,839 | ▼ $32,735 |
| Land, Buildings, and Equipment, Net | $950,076 | $907,630 | ▼ $42,446 |
| Savings and Temporary Cash Investments | - | $192,441 | - |
| Other Notes and Loans Receivable, Net | $124,474 | $121,651 | ▼ $2,823 |
| Cash and Non-Interest-Bearing Accounts | $424,704 | $81,079 | ▼ $343,625 |
| Prepaid Expenses and Deferred Charges | $15,394 | $23,847 | ▲ $8,453 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $5,057,476 | $5,066,159 | ▲ $8,683 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $8,208 | $0 | ▼ $8,208 |
| Total Liabilities | $8,208 | $0 | ▼ $8,208 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $5,049,268 | $5,066,159 | ▲ $16,891 |
| Total Liabilities and Net Assets / Fund Balance | $5,057,476 | $5,066,159 | ▲ $8,683 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $556,622 | $3,013,214 | $3,569,836 |
| Buildings | $52,731 | $433,844 | $486,575 |
| Land | $258,023 | - | $258,023 |
| Equipment | $40,254 | $215,543 | $255,797 |
| Investment Program Related Org | $1,515,839 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Michael Miller | Receiver | PT | $91,247 | $91,247 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $1,301,872
- Investment Income
- $26,002
- Other Revenue
- $1,650
- Change in Net Assets
- $8,491
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $1,077,566 |
| Salaries, Compensation, and Employee Benefits | $243,467 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Occupancy | $456,318 | $50,702 | - | $507,020 |
| Other Salaries and Wages | $86,462 | $57,642 | - | $144,104 |
| Fees for Services Legal | $97,476 | $24,369 | - | $121,845 |
| Current Officers, Directors, Trustees, and Key Employees | $66,946 | $16,737 | - | $83,683 |
| Insurance | $57,957 | $6,440 | - | $64,397 |
| Depreciation Depletion | $50,721 | $5,636 | - | $56,357 |
| Office Expenses | $23,217 | $15,477 | - | $38,694 |
| Fees for Services Other | $15,460 | $3,865 | - | $19,325 |
| Payroll Taxes | $9,408 | $6,272 | - | $15,680 |
| Travel | $4,709 | $1,177 | - | $5,886 |
| Fees for Services Accounting | $2,962 | $740 | - | $3,702 |
| Other Expenses | $2,663 | $296 | - | $2,959 |
| All Other Expenses | $1,333 | $148 | - | $1,481 |
| Advertising | $599 | $400 | - | $999 |
| Total Functional Expenses | $1,097,756 | $223,277 | $0 | $1,321,033 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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
- 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
- Yes
Governance Explanations
Form 990, Part VI, Section A, Line 3
“The association is in court ordered receivership. Jennings county superior court appointed mike miller as receiver of country squire lakes community association inc (csl) on may 12, 2015. At that time, full governance of the association was assumed by the appointed receiver who took control of the association from the board. All voting rights of members are suspended indefinitely. The receiver attends a quarterly hearing in jennings county superior court to review any major financial dealings or changes to the operating structure. He also meets quarterly with an advisory committee made up of one jennings county commissioner, a representative from bank holding mortgage, and one former csl member. There are two main reasons the court ordered a receiver. During lawsuit proceedings with a lot owner for several years of back assessments on multiple lots, board's mis-management of member's assessments and deterioration of association property was alleged as reasons for non-payment. Also, the bank, a secured creditor of the association, decided to foreclose the mortgage loan. Since the receiver was appointed, the mortgage loan has been significantly paid down with collection of back assessments from several lot owners. Association property is steadily being cleaned up and repaired, and hoa regulations are being enforced. While it will take years to get the assocation property completely cleaned up, the receiver has already made progress as lot owners have renewed hope for the future. With continued oversight and progress, the goals are to improve the environment, restore property values, and bring back normal board governance in the future. Accounting is currently provided by the organization. The aspiration for the future is for csl to be thought of as clean, safe living!”
Form 990, Part VI, Section A, Line 7A
“On may 12, 2015, jennings county superior court approved and ordered receivership of association.”
Form 990, Part VI, Section A, Line 7B
“On may 12, 2015, jennings county superior court judge approved and ordered receivership of association.”
Form 990, Part VI, Section B, Line 11B
“The form 990 is prepared and reviewed by an independent certified public accounting firm. The return is then reviewed by the receiver, who approves the filing of the return.”
Form 990, Part VI, Section C, Line 19
“The association makes its governing documents and financial statements available to the public upon request. The association does not have a conflict of interest policy.”
Filing and Contact Details
Filer
- Filer Name
- Country Squire Lakes Community
- EIN
- 23-7388359
- Phone
- 8123467841
- Address
- PO BOX 48, NORTH VERNON, IN 47265
Signing Officer
- Name
- Michael Miller
- Title
- Receiver
- Phone
- 8123467841
- Signed
- 2020-01-31
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Michael Miller
- Formed
- 1973
- Legal Domicile
- In
- Voting Board Members
- 1
- Independent Board Members
- 0
- Employees
- 8
- Volunteers
- 0
Preparer
- Firm
- Blue & Co LLC
- Address
- 627 WASHINGTON STREET, COLUMBUS, IN 47201
- Preparer
- Sara Jacobi CPA
- Phone
- 8126692800
Raw XML Appendix359 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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 8208 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 0 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 1994254 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 2223672 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | MAINTAIN AND IMPROVE THE COMMON REAL PROPERTY FOR THE ENJOYMENT OF THE MEMBERS AND GENERAL PUBLIC. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 400 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 599 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 999 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 148 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 1333 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 1481 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | THE ORGANIZATION |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8123467841 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 48 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | NORTH VERNON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 47265 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 424704 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 81079 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 16737 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 66946 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 83683 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 26002 |
| IRS990/CYOtherExpensesAmt | 0 | 1077566 |
| IRS990/CYOtherRevenueAmt | 0 | 1650 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1301872 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 8491 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 243467 |
| IRS990/CYTotalExpensesAmt | 0 | 1321033 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1329524 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 1 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 5636 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 50721 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 56357 |
| IRS990/Desc | 0 | THE ASSOCIATION PRESERVES AND MAINTAINS 19 MILES OF ROADS, 6 LAKES, A DAM, A CLUBHOUSE, BOAT DOCKS, A BAIT SHOP, BEACH, BASKETBALL COURT, PAVILION AND PLAYGROUND. JENNINGS COUNTY MAINTAINS 15 MILES OF THE TOTAL 34 MILES OF ROADS WITHIN THE ASSOCIATION. THE ASSOCIATION CONSISTS OF 4,006 LOTS. THERE ARE APPROXIMATELY 1,200 LOT OWNERS OF THE ASSOCIATION. IN ADDITION, THE ASSOCIATION HAS APPROXIMATELY 2,200 ASSOCIATE MEMBERS. THE BY-LAWS DEFINE ASSOCIATE MEMBERS AS A SPOUSE, CHILDREN, FAMILY MEMBERS AND RELATIVES, GUESTS, OR SIGNIFICANT OTHERS OF A LOT OWNER LIVING ON ANY LOT AT THE SAME TIME OR WITH THE LOT OWNER. THEY CAN PARTICIPATE ON ANY ACTIVE COMMITTEE AND HAVE THE RIGHT AND PRIVELEGE TO USE THE COMMON AMENITIES. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 8 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 1088513 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 740 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 2962 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 3702 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 24369 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 97476 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 121845 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 3865 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 15460 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 19325 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 30.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | MICHAEL MILLER |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 91247 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | RECEIVER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1973 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 21740 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 1 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 149339 |
| IRS990/GrossReceiptsAmt | 0 | 1457123 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 1650 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 6440 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 57957 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 64397 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 4262 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 4262 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/BOYAmt | 0 | 1548574 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 1515839 |
| IRS990/IRPDocumentCnt | 0 | 12 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 3662601 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 950076 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 907630 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 4570231 |
| IRS990/LegalDomicileStateCd | 0 | IN |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 127599 |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 0 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO PRESERVE AND MAINTAIN COMMUNITY PROPERTY AND TO ENFORCE RULES AND REGULATIONS FOR THE SAFETY AND ENJOYMENT OF THE HOMEOWNERS AND MEMBERS OF THE ASSOCIATION AND THE GENERAL PUBIC. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 5049268 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 5066159 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 21740 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 21740 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1650 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 1650 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 8400 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 50702 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 456318 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 507020 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 15477 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 23217 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 38694 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | BAD DEBT EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 1 | REDEVELOPMENT CLEANUP |
| IRS990/OtherExpensesGrp/Desc | 2 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/Desc | 3 | PROPERTY TAXES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 17179 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 15772 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 425 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 296 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 154612 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 63086 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 3827 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 2663 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 171791 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 78858 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 4252 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 2959 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 57642 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 86462 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 144104 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 124474 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 121651 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 6272 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 9408 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 15680 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 15394 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 23847 |
| IRS990/PrincipalOfficerNm | 0 | MICHAEL MILLER |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBER ASSESSMENTS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | LEGAL FEES AND COURT C |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | OTHER PROGRAM REVENUE |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | PERMIT AND DECAL INCOM |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1207109 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 54828 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 38205 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 1730 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1207109 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 54828 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 38205 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 1730 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | THE CLUBHOUSE, BAIT SHOP, AND DOCKS ON THE COMMUNITY PROPERTY ARE AVAILABLE TO THE GENERAL PUBLIC. REVENUE IS GENERATED FROM THE RENTAL OF THESE FACILITIES. CURRENTLY THE RESTAURANT AREA IN THE CLUBHOUSE IS BEING DONATED TO LOCAL AND STATE POLICE FOR USE AS A SPACE TO WORK FROM. A VENDING MACHINE IS ALSO AVAILBALE FOR PUBLIC USE. THE ASSOCIATION CONTRACTS WITH A SUPPLIER TO MAINTAIN AND FILL THE VENDING MACHINES FOR PUBLIC USE. THESE AMENITIES ENHANCE THE ENJOYMENT OF THE COMMUNITY PROPERTY AND PROVIDE CONVENIENCE TO THE MEMBERS AND GENERAL PUBLIC. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 9243 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 3744 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | -17800 |
| IRS990/PYOtherExpensesAmt | 0 | 697013 |
| IRS990/PYOtherRevenueAmt | 0 | 1650 |
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| IRS990/PYRevenuesLessExpensesAmt | 0 | 2055528 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 196519 |
| IRS990/PYTotalExpensesAmt | 0 | 893532 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 2949060 |
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| IRS990/ReconcilationRevenueExpnssAmt | 0 | 8491 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
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| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 1 |
| IRS990/RevenueAmt | 0 | 1321518 |
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| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 486575 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 40254 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 215543 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 255797 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 0 | 1515839 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 0 | INVESTMENT IN REAL ESTATE |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd | 0 | C |
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| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 258023 |
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| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 3013214 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 3569836 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 907630 |
| IRS990ScheduleD/TotalBookValueProgramRltdAmt | 0 | 1515839 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ASSOCIATION IS IN COURT ORDERED RECEIVERSHIP. JENNINGS COUNTY SUPERIOR COURT APPOINTED MIKE MILLER AS RECEIVER OF COUNTRY SQUIRE LAKES COMMUNITY ASSOCIATION INC (CSL) ON MAY 12, 2015. AT THAT TIME, FULL GOVERNANCE OF THE ASSOCIATION WAS ASSUMED BY THE APPOINTED RECEIVER WHO TOOK CONTROL OF THE ASSOCIATION FROM THE BOARD. ALL VOTING RIGHTS OF MEMBERS ARE SUSPENDED INDEFINITELY. THE RECEIVER ATTENDS A QUARTERLY HEARING IN JENNINGS COUNTY SUPERIOR COURT TO REVIEW ANY MAJOR FINANCIAL DEALINGS OR CHANGES TO THE OPERATING STRUCTURE. HE ALSO MEETS QUARTERLY WITH AN ADVISORY COMMITTEE MADE UP OF ONE JENNINGS COUNTY COMMISSIONER, A REPRESENTATIVE FROM BANK HOLDING MORTGAGE, AND ONE FORMER CSL MEMBER. THERE ARE TWO MAIN REASONS THE COURT ORDERED A RECEIVER. DURING LAWSUIT PROCEEDINGS WITH A LOT OWNER FOR SEVERAL YEARS OF BACK ASSESSMENTS ON MULTIPLE LOTS, BOARD'S MIS-MANAGEMENT OF MEMBER'S ASSESSMENTS AND DETERIORATION OF ASSOCIATION PROPERTY WAS ALLEGED AS REASONS FOR NON-PAYMENT. ALSO, THE BANK, A SECURED CREDITOR OF THE ASSOCIATION, DECIDED TO FORECLOSE THE MORTGAGE LOAN. SINCE THE RECEIVER WAS APPOINTED, THE MORTGAGE LOAN HAS BEEN SIGNIFICANTLY PAID DOWN WITH COLLECTION OF BACK ASSESSMENTS FROM SEVERAL LOT OWNERS. ASSOCIATION PROPERTY IS STEADILY BEING CLEANED UP AND REPAIRED, AND HOA REGULATIONS ARE BEING ENFORCED. WHILE IT WILL TAKE YEARS TO GET THE ASSOCATION PROPERTY COMPLETELY CLEANED UP, THE RECEIVER HAS ALREADY MADE PROGRESS AS LOT OWNERS HAVE RENEWED HOPE FOR THE FUTURE. WITH CONTINUED OVERSIGHT AND PROGRESS, THE GOALS ARE TO IMPROVE THE ENVIRONMENT, RESTORE PROPERTY VALUES, AND BRING BACK NORMAL BOARD GOVERNANCE IN THE FUTURE. ACCOUNTING IS CURRENTLY PROVIDED BY THE ORGANIZATION. THE ASPIRATION FOR THE FUTURE IS FOR CSL TO BE THOUGHT OF AS CLEAN, SAFE LIVING! |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ON MAY 12, 2015, JENNINGS COUNTY SUPERIOR COURT APPROVED AND ORDERED RECEIVERSHIP OF ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ON MAY 12, 2015, JENNINGS COUNTY SUPERIOR COURT JUDGE APPROVED AND ORDERED RECEIVERSHIP OF ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE FORM 990 IS PREPARED AND REVIEWED BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTING FIRM. THE RETURN IS THEN REVIEWED BY THE RECEIVER, WHO APPROVES THE FILING OF THE RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE ASSOCIATION DOES NOT HAVE A CONFLICT OF INTEREST POLICY. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 19 |
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| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
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| IRS990/TotalAssetsGrp/BOYAmt | 0 | 5057476 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 5066159 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 8 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 223277 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1097756 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1321033 |
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| IRS990/TravelGrp/ProgramServicesAmt | 0 | 4709 |
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| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
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| IRS990/USAddress/CityNm | 0 | NORTH VERNON |
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| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2020-09-23 17:36:50Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MICHAEL MILLER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | RECEIVER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8123467841 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2020-01-31 |
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| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | ASSOCIATION INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | COUN |
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| ReturnHeader/Filer/PhoneNum | 0 | 8123467841 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 48 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | NORTH VERNON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 47265 |
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| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 38.109.186.2 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2020-01-31 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | ES |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 17:03:53 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 351178661 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BLUE & CO LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 627 WASHINGTON STREET |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | COLUMBUS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 47201 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8126692800 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2020-01-28 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | SARA JACOBI CPA |
| ReturnHeader/ReturnTs | 0 | 2020-02-18T11:00:00-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2019-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2019-12-31 |
| ReturnHeader/TaxYr | 0 | 2019 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $5,066,159
- Liabilities
- $0
- Net assets
- $5,066,159
- Revenue
- $1,329,524
- Expenses
- $1,321,033
- Net income
- $8,491