Civic Intelligence

Sutter Glen Recreation Association Co the Management Alternative

EIN 27-0470319 • 501(c)7 • Modesto, CA

Profile

A homeowner association providing recreational facilities for members

1932 West Orangeburg AvenueModesto, CA 95350

n/A

Siviq Scores

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

Liabilities / Assets

96th percentile

1.02x

Higher debt load relative to assets than 96% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

97th percentile

1.82x

Higher debt load relative to revenue than 97% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2024

Net Margin

23rd percentile

-10%

Higher net margin than 23% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2024

Top Officer Pay

94th percentile

$0

Higher top officer pay than 94% of similar nonprofits.

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

501(c)7 • <$500k nonprofits • Source year 2024

Asset Growth

61st percentile

4.8%

Faster asset growth than 61% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

55th percentile

3.7%

Faster revenue growth than 55% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets96th percentile

Assets

Up

$102,728

Up $4,689 (+4.8%) from 2023

Liabilities

Up

$104,771

Up $7,968 (+8.2%) from 2023

Net Assets

Down

-$2,043

Down $3,279 (-265%) from 2023

Operations
Liabilities / Revenue97th percentileNet Margin23rd percentile

Revenue

Up

$57,474

Up $2,050 (+3.7%) from 2023

Expenses

Up

$63,361

Up $234 (+0.4%) from 2023

Net Income

Up

-$5,887

Up $1,816 (+24%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth61st percentile

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

$150K$100K$50K$0-$50KAssets 2023: $98,039Liabilities 2023: $96,803Net Assets 2023: $1,2362023Assets 2024: $102,728Liabilities 2024: $104,771Net Assets 2024: -$2,0432024

Highlighted filing

2024

Assets$102,728
Liabilities$104,771
Net Assets-$2,043
Open 2024 Filing

Operations Trend

Revenue Growth55th percentile

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

$80K$60K$40K$20K$0-$20KRevenue 2023: $55,424Expenses 2023: $63,127Net Income 2023: -$7,7032023Revenue 2024: $57,474Expenses 2024: $63,361Net Income 2024: -$5,8872024

Highlighted filing

2024

Revenue$57,474
Expenses$63,361
Net Income-$5,887
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$102,728
Liabilities
$104,771
Net assets
-$2,043
Revenue
$57,474
Expenses
$63,361
Net income
-$5,887
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.03$1.05$0.02$0.57$0.63$0.06
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.98$0.97$0.01$0.55$0.63$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 19, 2025
Return Version
2024v5.2
Gross Receipts
$57,474
Mission and Program Overview

Mission

A homeowner association providing recreational facilities for members

Program Services

DescriptionGrantsExpenses
A homeowner association providing recreational facilities for members--
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
sherri lucyPresident-$0--
Filing and Contact Details

Filer

Filer Name
Sutter Glen Recreation Association
EIN
27-0470319
Address
1932 West Orangeburg Avenue, Modesto, CA 95350

Signing Officer

Name
Sherri Lucy
Title
officer/agent
Signed
2025-07-19
Discuss with paid preparer
Yes

Preparer

Firm
Levy Erlanger Advisors LLC
Address
100 Montgomery St Ste 715, San Francisco, CA 94104
Preparer
William S Erlanger
Phone
4159819350
Supplemental Narrative

Additional Explanations

Other Expenses.1

“Membership expenses $63361”

Other Assets.1005

“Accounts Receivable - Beginning $2398 Accounts Receivable - Ending $0”

Other Assets.1011

“Prepaid Expenses and Deferred Charges - Beginning $3300 Prepaid Expenses and Deferred Charges - Ending $3230”

Total Liabilities.1001

“Accounts Payable and Accrued Expenses - Beginning $4591 Accounts Payable and Accrued Expenses - Ending $3351”

Total Liabilities.1003

“Deferred Revenue - Beginning $2880 Deferred Revenue - Ending $2762”

Total Liabilities.1

“Contract liabilities - Beginning $89332 Contract liabilities - Ending $98658”

Raw XML Appendix107 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0the Management Alternative
IRS990EZ/BooksInCareOfDetail/PhoneNum02095443422
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01932 West Orangeburg
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Modesto
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd095350
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt092341
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt099498
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt056706
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-5887
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt098039
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0102728
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt057474
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt0286
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt01236
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-2043
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt01236
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-2043
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0sherri lucy
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt05698
IRS990EZ/OtherAssetsTotalDetail/EOYAmt03230
IRS990EZ/OtherChangesInNetAssetsAmt02608
IRS990EZ/OtherExpensesTotalAmt063361
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0A homeowner association providing recreational facilities for members
IRS990EZ/ProgramServiceRevenueAmt0482
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0A homeowner association providing recreational facilities for members
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt096803
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0104771
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt063361
IRS990EZ/TotalRevenueAmt057474
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Membership expenses $63361
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Accounts Receivable - Beginning $2398 Accounts Receivable - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Prepaid Expenses and Deferred Charges - Beginning $3300 Prepaid Expenses and Deferred Charges - Ending $3230
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Accounts Payable and Accrued Expenses - Beginning $4591 Accounts Payable and Accrued Expenses - Ending $3351
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Deferred Revenue - Beginning $2880 Deferred Revenue - Ending $2762
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Contract liabilities - Beginning $89332 Contract liabilities - Ending $98658
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Assets.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Assets.1011
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Total Liabilities.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Total Liabilities.1003
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Total Liabilities.1
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Sherri Lucy
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0officer/agent
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Sutter Glen Recreation Association
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0co The Management Alternative
ReturnHeader/Filer/BusinessNameControlTxt0SUTT
ReturnHeader/Filer/EIN0270470319
ReturnHeader/Filer/USAddress/AddressLine1Txt01932 West Orangeburg Avenue
ReturnHeader/Filer/USAddress/CityNm0Modesto
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095350
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0331954136
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Levy Erlanger Advisors LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0100 Montgomery St Ste 715
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0San Francisco
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094104
ReturnHeader/PreparerPersonGrp/PhoneNum04159819350
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0William S Erlanger
ReturnHeader/ReturnTs02025-07-19T08:25:40-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.