Liabilities / Assets
52nd percentile
Higher debt load relative to assets than 52% of similar nonprofits.
Lake Forest Estates
EIN 43-1116106 • 501(c)4 • Ste Genevieve, MO
Profile
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.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.02x
Liabilities / Revenue
55th percentile
Higher debt load relative to revenue than 55% of similar nonprofits.
Net Margin
63rd percentile
Higher net margin than 63% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
69th percentile
Faster asset growth than 69% of similar nonprofits.
Revenue Growth
39th percentile
Faster revenue growth than 39% of similar nonprofits.
Balance Sheet
Assets
Up$1,154,737
Up $57,939 (+5.3%) from 2025
Liabilities
Up$30,846
Up $36,318 (+664%) from 2025
Net Assets
Up$1,123,891
Up $21,621 (+2.0%) from 2025
Revenue
Down$445,807
Down $53,013 (-11%) from 2025
Expenses
Up$424,186
Up $61,052 (+17%) from 2025
Net Income
Down$21,621
Down $114,065 (-84%) from 2025
Trend Graphs
Filings
Most recent year
2026 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $1,154,737
- Liabilities
- $30,846
- Net assets
- $1,123,891
- Revenue
- $445,807
- Expenses
- $424,186
- Net income
- $21,621
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Feb 1, 2025 to Jan 31, 2026
- Signed
- Feb 16, 2026
- Return Version
- 2025v4.0
- Gross Receipts
- $445,807
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.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $631,117 | $592,094 | ▼ $39,023 |
| Accounts Receivable | $61,324 | $262,234 | ▲ $200,910 |
| Land, Buildings, and Equipment, Net | $218,125 | $218,780 | ▲ $655 |
| Cash and Non-Interest-Bearing Accounts | $186,232 | $82,904 | ▼ $103,328 |
| Total Assets | $1,096,798 | $1,154,737 | ▲ $57,939 |
| Other Assets Total | - | $-1,275 | - |
| Liabilities | |||
| Other Liabilities | $10,214 | $23,189 | ▲ $12,975 |
| Deferred Revenue | $-19,933 | $5,976 | ▲ $25,909 |
| Accounts Payable and Accrued Expenses | $4,247 | $1,681 | ▼ $2,566 |
| Total Liabilities | $-5,472 | $30,846 | ▲ $36,318 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,102,270 | $1,123,891 | ▲ $21,621 |
| Total Net Assets Fund Balance | $1,102,270 | $1,123,891 | ▲ $21,621 |
| Total Liabilities and Net Assets / Fund Balance | $1,096,798 | $1,154,737 | ▲ $57,939 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $81,215 | $1,191,575 | $1,272,790 |
| Buildings | $89,297 | $99,548 | $188,845 |
| Land | $48,268 | - | $48,268 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Todd Jokerst | President |
| Greg Stephenson | Director |
| Jake Myracle | Director |
| Rose Kastrup | Director |
| Timothy Uding | Secretary |
| Dennis Lea | Treasurer |
| - | Vice Preside |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $416,620
- Investment Income
- $29,109
- Other Revenue
- $78
- Change in Net Assets
- $21,621
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $283,690 |
| Salaries, Compensation, and Employee Benefits | $140,496 |
| Total Fundraising Expense | $34,177 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $29,224 | $99,808 | - | $129,032 |
| Insurance | - | $53,788 | - | $53,788 |
| Depreciation Depletion | $2,004 | $18,689 | - | $20,693 |
| Other Expenses | $15,224 | $11,549 | $34,177 | $11,549 |
| Payroll Taxes | $3,387 | $8,077 | - | $11,464 |
| Fees for Services Accounting | - | $7,245 | - | $7,245 |
| Fees for Services Legal | - | $375 | - | $375 |
| Total Functional Expenses | $174,873 | $215,136 | $34,177 | $424,186 |
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
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Building & Hall Deposits | $20,075 |
| Accrued Expenses | $3,114 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- 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
- 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 financial statements prepared by independent accounting firm prior to preparation of form 990. Information provided on form 990 is prepared from reviewed or compiled 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
- Filer Name
- Lake Forest Estates
- EIN
- 43-1116106
- Phone
- 5734839861
- Address
- 13765 LAKEWOOD DRIVE, STE GENEVIEVE, MO 63670
Signing Officer
- Name
- Jim Donze
- Title
- President
- Phone
- 5734839861
- Signed
- 2026-02-16
- Discuss with paid preparer
- Yes
Organization Details
- Formed
- 1971
- Legal Domicile
- Mo
- Voting Board Members
- 7
- Independent Board Members
- 7
- Employees
- 10
Preparer
- Firm
- Mwr Cpas LLC
- Address
- 150 WESTMOUNT DR, FARMINGTON, MO 63640-2970
- 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 people 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, Page 2, Part III, Line 4D
“The association provided for the general welfare of the people of the lake forest estates community. Municipal and or governmental services were provided through activities as a homeowners association. The association provided for the upkeep and maintenance of community property.”
Form 990, Part XI, Line 9
“Book / tax depreciation difference 1 rounding 0 rounding -1”
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.
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| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 631117 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 592094 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 89297 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 99548 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 188845 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 81215 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 1191575 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 1272790 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 48268 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 48268 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 20075 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 3114 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | BUILDING & HALL DEPOSITS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | ACCRUED EXPENSES |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 218780 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 23189 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ASSOCIATION PROVIDED FOR THE GENERAL WELFARE OF THE PEOPLE OF THE LAKE FOREST ESTATES COMMUNITY. MUNICIPAL AND OR GOVERNMENTAL SERVICES WERE PROVIDED THROUGH ACTIVITIES AS A HOMEOWNERS ASSOCIATION. THE ASSOCIATION PROVIDED FOR THE UPKEEP AND MAINTENANCE OF COMMUNITY PROPERTY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | SEE MEMBER'S VOTING RIGHTS PREVIOUSLY OUTLINED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | FORM 990 IS REVIEWED PRIOR TO FILING BY SIGNING OFFICER. ADDITIONALLY, BOARD OF DIRECTORS REVIEW ANNUAL FINANCIAL STATEMENTS PREPARED BY INDEPENDENT ACCOUNTING FIRM PRIOR TO PREPARATION OF FORM 990. INFORMATION PROVIDED ON FORM 990 IS PREPARED FROM REVIEWED OR COMPILED FINANCIAL STATEMENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | DIRECTORS AND OFFICERS RECEIVE NO COMPENSATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | COPIES OF ASSOCIATION RULES REGULATIONS AND BY-LAWS ARE AVAILABLE AT ASSOC IATION OFFICE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | BOOK / TAX DEPRECIATION DIFFERENCE 1 ROUNDING 0 ROUNDING -1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART XI, LINE 9 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 1096798 |
| IRS990/TotalAssetsEOYAmt | 0 | 1154737 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1096798 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1154737 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 10 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 34177 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 215136 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 174873 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 424186 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | -5472 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 30846 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | -5472 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 30846 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1102270 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1123891 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 174873 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 416620 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 445807 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 445807 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1096798 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1154737 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 13176 LAKEWOOD DR |
| IRS990/USAddress/CityNm | 0 | STE GENEVIEVE |
| IRS990/USAddress/StateAbbreviationCd | 0 | MO |
| IRS990/USAddress/ZIPCd | 0 | 63670 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | WWW.LAKEFORESTESTATESMO.COM |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JIM DONZE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5734839861 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-02-16 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LAKE FOREST ESTATES |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | COMMUNITY ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LAKE |
| ReturnHeader/Filer/EIN | 0 | 431116106 |
| ReturnHeader/Filer/PhoneNum | 0 | 5734839861 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 13765 LAKEWOOD DRIVE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | STE GENEVIEVE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MO |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 63670 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 430987432 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | MWR CPAS LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 150 WESTMOUNT DR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | FARMINGTON |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 636402970 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5737566656 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-02-21 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ARTHUR H ROBBINS JR CPA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2026-03-02T14:31:41-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-02-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2026-01-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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