Civic Intelligence

Lake Forest Estates Community Association

990 • Fiscal year 2014 • EIN 43-1116106

Feb 01, 2013 to Jan 31, 2014 • Filed on Aug 15, 2014

Organization ProfileWWW.LAKEFORESTESTATESMO.COM
13765 Lakewood Drive63670

(573) 483-9861

Siviq Scores

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

Liabilities / Assets

90th percentile

0.75x

Higher debt load relative to assets than 90% of similar nonprofits.

2014 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

88th percentile

2.25x

Higher debt load relative to revenue than 88% of similar nonprofits.

2014 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2014

Net Margin

42nd percentile

2.7%

Higher net margin than 42% of similar nonprofits.

2014 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

57th percentile

$0

Higher top officer pay than 57% of similar nonprofits.

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

2014 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2014

Asset Growth

27th percentile

-2.8%

Faster asset growth than 27% of similar nonprofits.

2014 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

34th percentile

-1.6%

Faster revenue growth than 34% of similar nonprofits.

2014 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2012 to 2014

Balance Sheet
Liabilities / Assets90th percentile

Assets

Down

$1,257,890

Down $36,818 (-2.8%) from 2013

Net Assets

Up

$315,238

Up $11,318 (+3.7%) from 2013

Liabilities

Down

$942,652

Down $48,136 (-4.9%) from 2013

Revenue And Expenses
Liabilities / Revenue88th percentileNet Margin42nd percentile

Revenue

$418,790

No earlier filing loaded for comparison.

Expenses

Down

$407,476

Down $15,715 (-3.7%) from 2013

Net Income

$11,314

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth27th percentile

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

$1.5M$1.0M$500K$0-$500KAssets 2012: $1,349,565Liabilities 2012: $1,037,169Net Assets 2012: $312,3962012Assets 2013: $1,294,708Liabilities 2013: $990,788Net Assets 2013: $303,9202013Assets 2014: $1,257,890Liabilities 2014: $942,652Net Assets 2014: $315,2382014Assets 2015: $1,016,084Liabilities 2015: $662,475Net Assets 2015: $353,6092015Assets 2016: $926,268Liabilities 2016: $619,654Net Assets 2016: $306,6142016Assets 2017: $835,315Liabilities 2017: $506,106Net Assets 2017: $329,2092017Assets 2018: $753,299Liabilities 2018: $422,915Net Assets 2018: $330,3842018Assets 2019: $671,083Liabilities 2019: $315,386Net Assets 2019: $355,6972019Assets 2020: $670,914Liabilities 2020: $209,210Net Assets 2020: $461,7042020Assets 2021: $576,165Liabilities 2021: $24,022Net Assets 2021: $552,1432021Assets 2022: $673,720Liabilities 2022: $15,639Net Assets 2022: $658,0812022Assets 2023: $891,801Liabilities 2023: $7,998Net Assets 2023: $883,8032023Assets 2024: $981,360Liabilities 2024: $14,776Net Assets 2024: $966,5842024Assets 2025: $1,096,798Liabilities 2025: -$5,472Net Assets 2025: $1,102,2702025Assets 2026: $1,154,737Liabilities 2026: $30,846Net Assets 2026: $1,123,8912026

Highlighted filing

2014

Assets$1,257,890
Liabilities$942,652
Net Assets$315,238
Open 2014 Filing

Operations Trend

Revenue Growth34th percentile

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

$600K$400K$200K$0-$200KRevenue 2012: $432,630Expenses 2012: $419,675Net Income 2012: $12,9552012Expenses 2013: $423,1912013Revenue 2014: $418,790Expenses 2014: $407,476Net Income 2014: $11,3142014Revenue 2015: $444,086Expenses 2015: $405,715Net Income 2015: $38,3712015Revenue 2016: $425,618Expenses 2016: $472,613Net Income 2016: -$46,9952016Revenue 2017: $435,677Expenses 2017: $413,082Net Income 2017: $22,5952017Revenue 2018: $421,053Expenses 2018: $419,878Net Income 2018: $1,1752018Revenue 2019: $428,104Expenses 2019: $402,791Net Income 2019: $25,3132019Revenue 2020: $430,966Expenses 2020: $324,959Net Income 2020: $106,0072020Revenue 2021: $405,089Expenses 2021: $314,650Net Income 2021: $90,4392021Revenue 2022: $446,933Expenses 2022: $340,995Net Income 2022: $105,9382022Revenue 2023: $528,487Expenses 2023: $302,765Net Income 2023: $225,7222023Revenue 2024: $536,987Expenses 2024: $454,206Net Income 2024: $82,7812024Revenue 2025: $498,820Expenses 2025: $363,134Net Income 2025: $135,6862025Revenue 2026: $445,807Expenses 2026: $424,186Net Income 2026: $21,6212026

Highlighted filing

2014

Revenue$418,790
Expenses$407,476
Net Income$11,314
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Feb 1, 2013 to Jan 31, 2014
Signed
Aug 15, 2014
Return Version
2013v3.1
Gross Receipts
$418,790
Mission and Program Overview

Mission

Promote the common good and general welfare of the people of the lake forest estates community. The association provides roads, water, sewer, common ground, and recreational facilities to the lake forest estates community.

Promote the common good and general welfare of the poeple of the lake forest estates community. The association provides roads, water, sewer, common ground, and recreational facilities to the lake forest estates community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$663,906$572,511▼ $91,395
Savings and Temporary Cash Investments$435,000$435,000→ $0
Cash and Non-Interest-Bearing Accounts$174,850$225,578▲ $50,728
Accounts Receivable$20,952$24,801▲ $3,849
Total Assets$1,294,708$1,257,890▼ $36,818
Liabilities
Mortgage Notes Payable Secured by Investment Property$962,631$902,071▼ $60,560
Deferred Revenue$20,952$24,971▲ $4,019
Other Liabilities$4,800$13,550▲ $8,750
Accounts Payable and Accrued Expenses$2,405$2,060▼ $345
Total Liabilities$990,788$942,652▼ $48,136
Net Assets / Fund Balance
Unrestricted Net Assets$193,920$205,238▲ $11,318
Temporarily Rstr Net Assets$110,000$110,000→ $0
Total Net Assets Fund Balance$303,920$315,238▲ $11,318
Total Liabilities and Net Assets / Fund Balance$1,294,708$1,257,890▼ $36,818

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$548,090$1,312,105$1,860,195
Land$24,421-$24,421
Compensation and Service Providers
Top Officer Pay57th percentile

Board Members and Trustees

NameTitle
Ann DavisPresident
Dave EvelsizerDirector
Harry DavisDirector
Robert PalmerDirector
-Secretary
Don KuehnTreasurer
Greg StephensonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$393,953
Investment Income
$3,756
Other Revenue
$21,081
Change in Net Assets
$11,314

Audited Revenue Reconciliation

Revenue per Audited Statements
$418,790
Total Revenue per Audited Statements
$418,790
Total Revenue per Form 990
$418,790
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$327,424
Salaries, Compensation, and Employee Benefits$80,052
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$78,881$15,018-$93,899
Other Salaries and Wages$21,404$58,648-$80,052
Interest$46,928--$46,928
Insurance-$25,664-$25,664
Fees for Services Other-$20,297-$20,297
Other Expenses$21,582$6,824-$6,824
Fees for Services Accounting-$6,075-$6,075
Fees for Services Legal-$1,240-$1,240
Total Functional Expenses$260,150$147,326$0$407,476

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$407,476
Total Expenses per Audited Statements$407,476
Total Expenses per Form 990$407,476
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Building & Hall Deposits$13,550
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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
Yes
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, Page 6, Part VI, Line 6

“The association has one class of members and all reasonable efforts shall be made to maintain a broad community-wide membership of not less than one hundred (100) in number. Every person who is a recorded owner of any lot in lake forest estates shall be a member of the association, provided that membership privileges shall be limited to one family unit per lot. Each member shall be entitled to one vote on each matter submitted to a vote of the members.”

Form 990, Page 6, Part VI, Line 7A

“Members have the power to elect a board of directors to manage the busines s and affairs of the association. Directors have the authority to elect o fficers of the association. Further the directors have the authority to d esignate one or more committees each of which shall consist of one or more directors.”

Form 990, Page 6, Part VI, Line 7B

“See member's voting rights previously outlined.”

Form 990, Page 6, Part VI, Line 11B

“Form 990 is reviewed prior to filing by signing officer. Additionally, board of directors review annual audit provided by independent accounting firm prior to preparation of form 990. Information provided on form 990 is prepared from audited financial statements.”

Form 990, Page 6, Part VI, Line 15B

“Directors and officers receive no compensation.”

Form 990, Page 6, Part VI, Line 19

“Copies of association rules regulations and by-laws are available at assoc iation office.”

Filing and Contact Details

Filer

EIN
43-1116106
Phone
5734839861

Signing Officer

Name
James Donze
Title
President
Phone
5734839861
Signed
2014-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Donze
Formed
1971
Legal Domicile
Mo
Voting Board Members
7
Independent Board Members
0
Employees
13

Preparer

Preparer
Arthur H Robbins Jr CPA
Phone
5737566656
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Promote the common good and general welfare of the poeple of the lake forest estates community. The association provides roads, water, sewer, common ground, and recreational facilities to the lake forest estates community.”

Form 990, Part XI, Line 9

“ROUNDING 4”

Raw XML Appendix340 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/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt02405
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt02060
IRS990/AccountsReceivableGrp/BOYAmt020952
IRS990/AccountsReceivableGrp/EOYAmt024801
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROMOTE THE COMMON GOOD AND GENERAL WELFARE OF THE POEPLE OF THE LAKE FOREST ESTATES COMMUNITY. THE ASSOCIATION PROVIDES ROADS, WATER, SEWER, COMMON GROUND, AND RECREATIONAL FACILITIES TO THE LAKE FOREST ESTATES COMMUNITY.
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/PersonNm0MARY A JOGGERST
IRS990/BooksInCareOfDetail/PhoneNum05734839861
IRS990/BooksInCareOfDetail/USAddress/AddressLine1013765 LAKEWOOD DRIVE
IRS990/BooksInCareOfDetail/USAddress/City0STE GENEVIEVE
IRS990/BooksInCareOfDetail/USAddress/State0MO
IRS990/BooksInCareOfDetail/USAddress/ZIPCode063670
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0174850
IRS990/CashNonInterestBearingGrp/EOYAmt0225578
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt03756
IRS990/CYOtherExpensesAmt0327424
IRS990/CYOtherRevenueAmt021081
IRS990/CYProgramServiceRevenueAmt0393953
IRS990/CYRevenuesLessExpensesAmt011314
IRS990/CYSalariesCompEmpBnftPaidAmt080052
IRS990/CYTotalExpensesAmt0407476
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0418790
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt020952
IRS990/DeferredRevenueGrp/EOYAmt024971
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt015018
IRS990/DepreciationDepletionGrp/ProgramServicesAmt078881
IRS990/DepreciationDepletionGrp/TotalAmt093899
IRS990/Desc0THE ASSOCIATION PROVIDED FOR THE GENERAL WELFARE OF THE PEOPLE OF THE LAKE FOREST ESTATES COMMUNITY. THROUGH ACTIVITIES AS A HOMEOWNERS ASSOCIATION MUNICIPAL AND OR GOVERNMENTAL SERVICES WERE PROVIDED. THE ASSOCIATION PROVIDED FOR THE UPKEEP AND MAINTENANCE OF COMMUNITY PROPERTY.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt013
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0260150
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt06075
IRS990/FeesForServicesAccountingGrp/TotalAmt06075
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt01240
IRS990/FeesForServicesLegalGrp/TotalAmt01240
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt020297
IRS990/FeesForServicesOtherGrp/TotalAmt020297
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine10JIM DONZE
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0ANN DAVIS
IRS990/Form990PartVIISectionAGrp/PersonNm1DAVE EVELSIZER
IRS990/Form990PartVIISectionAGrp/PersonNm2HARRY DAVIS
IRS990/Form990PartVIISectionAGrp/PersonNm3ROBERT PALMER
IRS990/Form990PartVIISectionAGrp/PersonNm4DON KUEHN
IRS990/Form990PartVIISectionAGrp/PersonNm5GREG STEPHENSON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt6SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01971
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0418790
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt025664
IRS990/InsuranceGrp/TotalAmt025664
IRS990/InterestGrp/ProgramServicesAmt046928
IRS990/InterestGrp/TotalAmt046928
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt03756
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt03756
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01312105
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0663906
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0572511
IRS990/LandBldgEquipCostOrOtherBssAmt01884616
IRS990/LegalDomicileStateCd0MO
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROMOTE THE COMMON GOOD AND GENERAL WELFARE OF THE POEPLE OF THE LAKE FOREST ESTATES COMMUNITY. THE ASSOCIATION PROVIDES ROADS, WATER, SEWER, COMMON GROUND, AND RECREATIONAL FACILITIES TO THE LAKE FOREST ESTATES COMMUNITY.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0962631
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0902071
IRS990/NetAssetsOrFundBalancesBOYAmt0303920
IRS990/NetAssetsOrFundBalancesEOYAmt0315238
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt04
IRS990/OtherExpensesGrp/Desc0GROUNDS OPERATIONS
IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2TAXES, LICENCES & FEES
IRS990/OtherExpensesGrp/Desc3OFFICE EXPENSE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt013560
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt16824
IRS990/OtherExpensesGrp/ProgramServicesAmt091355
IRS990/OtherExpensesGrp/ProgramServicesAmt121582
IRS990/OtherExpensesGrp/TotalAmt091355
IRS990/OtherExpensesGrp/TotalAmt121582
IRS990/OtherExpensesGrp/TotalAmt213560
IRS990/OtherExpensesGrp/TotalAmt36824
IRS990/OtherLiabilitiesGrp/BOYAmt04800
IRS990/OtherLiabilitiesGrp/EOYAmt013550
IRS990/OtherRevenueMiscGrp/Desc0FEE INCOME
IRS990/OtherRevenueMiscGrp/Desc1REFUNDS
IRS990/OtherRevenueMiscGrp/Desc2DISCOUNTS EARNED
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt020716
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1303
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt262
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt020716
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1303
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt262
IRS990/OtherRevenueTotalAmt021081
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt058648
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt021404
IRS990/OtherSalariesAndWagesGrp/TotalAmt080052
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JAMES DONZE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES & ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0393953
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0393953
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt04226
IRS990/PYOtherExpensesAmt0355899
IRS990/PYOtherRevenueAmt018194
IRS990/PYProgramServiceRevenueAmt0392298
IRS990/PYRevenuesLessExpensesAmt0-8473
IRS990/PYSalariesCompEmpBnftPaidAmt067292
IRS990/PYTotalExpensesAmt0423191
IRS990/PYTotalRevenueAmt0414718
IRS990/ReconcilationRevenueExpnssAmt011314
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0418790
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0435000
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0435000
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt0407476
IRS990ScheduleD/LandGrp/BookValueAmt024421
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt024421
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0548090
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01312105
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01860195
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt013550
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0BUILDING & HALL DEPOSITS
IRS990ScheduleD/RevenueSubtotalAmt0418790
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0572511
IRS990ScheduleD/TotalExpensesPerForm990Amt0407476
IRS990ScheduleD/TotalLiabilityAmt013550
IRS990ScheduleD/TotalRevenuePerForm990Amt0418790
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0418790
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0407476
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROMOTE THE COMMON GOOD AND GENERAL WELFARE OF THE POEPLE OF THE LAKE FOREST ESTATES COMMUNITY. THE ASSOCIATION PROVIDES ROADS, WATER, SEWER, COMMON GROUND, AND RECREATIONAL FACILITIES TO THE LAKE FOREST ESTATES COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ASSOCIATION HAS ONE CLASS OF MEMBERS AND ALL REASONABLE EFFORTS SHALL BE MADE TO MAINTAIN A BROAD COMMUNITY-WIDE MEMBERSHIP OF NOT LESS THAN ONE HUNDRED (100) IN NUMBER. EVERY PERSON WHO IS A RECORDED OWNER OF ANY LOT IN LAKE FOREST ESTATES SHALL BE A MEMBER OF THE ASSOCIATION, PROVIDED THAT MEMBERSHIP PRIVILEGES SHALL BE LIMITED TO ONE FAMILY UNIT PER LOT. EACH MEMBER SHALL BE ENTITLED TO ONE VOTE ON EACH MATTER SUBMITTED TO A VOTE OF THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS HAVE THE POWER TO ELECT A BOARD OF DIRECTORS TO MANAGE THE BUSINES S AND AFFAIRS OF THE ASSOCIATION. DIRECTORS HAVE THE AUTHORITY TO ELECT O FFICERS OF THE ASSOCIATION. FURTHER THE DIRECTORS HAVE THE AUTHORITY TO D ESIGNATE ONE OR MORE COMMITTEES EACH OF WHICH SHALL CONSIST OF ONE OR MORE DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SEE MEMBER'S VOTING RIGHTS PREVIOUSLY OUTLINED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990 IS REVIEWED PRIOR TO FILING BY SIGNING OFFICER. ADDITIONALLY, BOARD OF DIRECTORS REVIEW ANNUAL AUDIT PROVIDED BY INDEPENDENT ACCOUNTING FIRM PRIOR TO PREPARATION OF FORM 990. INFORMATION PROVIDED ON FORM 990 IS PREPARED FROM AUDITED FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DIRECTORS AND OFFICERS RECEIVE NO COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COPIES OF ASSOCIATION RULES REGULATIONS AND BY-LAWS ARE AVAILABLE AT ASSOC IATION OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ROUNDING 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0110000
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0110000
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01294708
IRS990/TotalAssetsEOYAmt01257890
IRS990/TotalAssetsGrp/BOYAmt01294708
IRS990/TotalAssetsGrp/EOYAmt01257890
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0147326
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0260150
IRS990/TotalFunctionalExpensesGrp/TotalAmt0407476
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0990788
IRS990/TotalLiabilitiesEOYAmt0942652
IRS990/TotalLiabilitiesGrp/BOYAmt0990788
IRS990/TotalLiabilitiesGrp/EOYAmt0942652
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0303920
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0315238
IRS990/TotalProgramServiceExpensesAmt0260150
IRS990/TotalProgramServiceRevenueAmt0393953
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0418790
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0418790
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01294708
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01257890
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0193920
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0205238
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1013765 LAKEWOOD DRIVE
IRS990/USAddress/City0STE GENEVIEVE
IRS990/USAddress/State0MO
IRS990/USAddress/ZIPCode063670
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES DONZE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05734839861
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-08-15
ReturnHeader/Filer/BusinessName/BusinessNameLine10LAKE FOREST ESTATES
ReturnHeader/Filer/BusinessName/BusinessNameLine20COMMUNITY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0LAKE
ReturnHeader/Filer/EIN0431116106
ReturnHeader/Filer/PhoneNum05734839861
ReturnHeader/Filer/USAddress/AddressLine1013765 LAKEWOOD DRIVE
ReturnHeader/Filer/USAddress/City0STE GENEVIEVE
ReturnHeader/Filer/USAddress/State0MO
ReturnHeader/Filer/USAddress/ZIPCode063670
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0430987432
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10MALONEY WRIGHT & ROBBINS CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10150 WESTMOUNT DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0FARMINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0636402970
ReturnHeader/PreparerPersonGrp/PhoneNum05737566656
ReturnHeader/PreparerPersonGrp/PreparationDt02014-07-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ARTHUR H ROBBINS JR CPA
ReturnHeader/ReturnTs02014-08-18T13:05:59-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-02-01
ReturnHeader/TaxPeriodEndDt02014-01-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,257,890
Liabilities
$942,652
Net assets
$315,238
Revenue
$418,790
Expenses
$407,476
Net income
$11,314
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2026Detailed filing. Detailed filing data is available for this year.$1.15$0.03$1.12$0.45$0.42$0.02
2025Detailed filing. Detailed filing data is available for this year.$1.10$0.01$1.10$0.50$0.36$0.14
2024Detailed filing. Detailed filing data is available for this year.$0.98$0.01$0.97$0.54$0.45$0.08
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.01$0.88$0.53$0.30$0.23
2022Detailed filing. Detailed filing data is available for this year.$0.67$0.02$0.66$0.45$0.34$0.11
2021Detailed filing. Detailed filing data is available for this year.$0.58$0.02$0.55$0.41$0.31$0.09
2020Detailed filing. Detailed filing data is available for this year.$0.67$0.21$0.46$0.43$0.32$0.11
2019Detailed filing. Detailed filing data is available for this year.$0.67$0.32$0.36$0.43$0.40$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.75$0.42$0.33$0.42$0.42$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.84$0.51$0.33$0.44$0.41$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.93$0.62$0.31$0.43$0.47$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.02$0.66$0.35$0.44$0.41$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.26$0.94$0.32$0.42$0.41$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.29$0.99$0.30$0.42
2012Summary only. Only limited summary data is available for this year.$1.35$1.04$0.31$0.43$0.42$0.01