Civic Intelligence

Lake Forest Estates Community Association

990 • Fiscal year 2015 • EIN 43-1116106

Feb 01, 2014 to Jan 31, 2015 • Filed on Aug 15, 2015

Organization ProfileWWW.LAKEFORESTESTATESMO.COM
13765 Lakewood DriveSte Genevieve, MO 63670

(573) 483-9861

Siviq Scores

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

Liabilities / Assets

87th percentile

0.65x

Higher debt load relative to assets than 87% of similar nonprofits.

2015 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

84th percentile

1.49x

Higher debt load relative to revenue than 84% of similar nonprofits.

2015 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2015

Net Margin

54th percentile

8.6%

Higher net margin than 54% of similar nonprofits.

2015 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2015

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.

2015 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2015

Asset Growth

5th percentile

-19%

Faster asset growth than 5% of similar nonprofits.

2015 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

63rd percentile

6.0%

Faster revenue growth than 63% of similar nonprofits.

2015 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets87th percentile

Assets

Down

$1,016,084

Down $241,806 (-19%) from 2014

Net Assets

Up

$353,609

Up $38,371 (+12%) from 2014

Liabilities

Down

$662,475

Down $280,177 (-30%) from 2014

Revenue And Expenses
Liabilities / Revenue84th percentileNet Margin54th percentile

Revenue

Up

$444,086

Up $25,296 (+6.0%) from 2014

Expenses

Down

$405,715

Down $1,761 (-0.4%) from 2014

Net Income

Up

$38,371

Up $27,057 (+239%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth5th 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

2015

Assets$1,016,084
Liabilities$662,475
Net Assets$353,609
Open 2015 Filing

Operations Trend

Revenue Growth63rd 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

2015

Revenue$444,086
Expenses$405,715
Net Income$38,371
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Feb 1, 2014 to Jan 31, 2015
Signed
Aug 15, 2015
Return Version
2014v5.0
Gross Receipts
$444,086
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$572,511$509,936▼ $62,575
Savings and Temporary Cash Investments$435,000$335,000▼ $100,000
Cash and Non-Interest-Bearing Accounts$225,578$158,148▼ $67,430
Accounts Receivable$24,801$13,000▼ $11,801
Total Assets$1,257,890$1,016,084▼ $241,806
Liabilities
Mortgage Notes Payable Secured by Investment Property$902,071$637,963▼ $264,108
Deferred Revenue$24,971$13,170▼ $11,801
Other Liabilities$13,550$9,850▼ $3,700
Accounts Payable and Accrued Expenses$2,060$1,492▼ $568
Total Liabilities$942,652$662,475▼ $280,177
Net Assets / Fund Balance
Unrestricted Net Assets$205,238$243,609▲ $38,371
Temporarily Rstr Net Assets$110,000$110,000→ $0
Total Net Assets Fund Balance$315,238$353,609▲ $38,371
Total Liabilities and Net Assets / Fund Balance$1,257,890$1,016,084▼ $241,806

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$460,675$1,413,217$1,873,892
Land$49,261-$49,261
Compensation and Service Providers
Top Officer Pay57th percentile

Board Members and Trustees

NameTitle
Ann DavisPresident
Dave EvelsizerDirector
Greg StephensonDirector
Harry DavisDirector
-Secretary
Cindy MccuneTreasurer
Robert PalmerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$428,376
Investment Income
$15,506
Other Revenue
$204
Change in Net Assets
$38,371

Audited Revenue Reconciliation

Revenue per Audited Statements
$444,086
Total Revenue per Audited Statements
$444,086
Total Revenue per Form 990
$444,086
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$325,079
Salaries, Compensation, and Employee Benefits$80,636
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$78,882$22,231-$101,113
Other Salaries and Wages$26,537$54,099-$80,636
Interest$43,380--$43,380
Insurance-$25,613-$25,613
Other Expenses$24,527$8,015-$8,015
Fees for Services Accounting-$5,772-$5,772
Fees for Services Legal-$2,063-$2,063
Fees for Services Other-$169-$169
Total Functional Expenses$274,231$131,484$0$405,715

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$405,715
Total Expenses per Audited Statements$405,715
Total Expenses per Form 990$405,715
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$9,850
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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 financial statements prepared by independent accounting firm prior to preparation of form 990. Information provided on form 990 is prepared from reviewed 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
James Donze
Title
President
Phone
5734839861
Signed
2015-08-15
Discuss with paid preparer
Yes

Organization Details

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

Preparer

Firm
Maloney Wright & Robbins Cpas
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 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 0”

Raw XML Appendix339 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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IRS990ScheduleD/TotalExpensesPerForm990Amt0405715
IRS990ScheduleD/TotalLiabilityAmt09850
IRS990ScheduleD/TotalRevenuePerForm990Amt0444086
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0444086
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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 FINANCIAL STATEMENTS PREPARED BY INDEPENDENT ACCOUNTING FIRM PRIOR TO PREPARATION OF FORM 990. INFORMATION PROVIDED ON FORM 990 IS PREPARED FROM REVIEWED 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 0
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
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0110000
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IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/BOYAmt01257890
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IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0131484
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0274231
IRS990/TotalFunctionalExpensesGrp/TotalAmt0405715
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0942652
IRS990/TotalLiabilitiesEOYAmt0662475
IRS990/TotalLiabilitiesGrp/BOYAmt0942652
IRS990/TotalLiabilitiesGrp/EOYAmt0662475
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IRS990/TotalProgramServiceRevenueAmt0428376
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0444086
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0205238
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0243609
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt013765 LAKEWOOD DRIVE
IRS990/USAddress/CityNm0STE GENEVIEVE
IRS990/USAddress/StateAbbreviationCd0MO
IRS990/USAddress/ZIPCd063670
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES DONZE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05734839861
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-08-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LAKE FOREST ESTATES
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0COMMUNITY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0LAKE
ReturnHeader/Filer/EIN0431116106
ReturnHeader/Filer/PhoneNum05734839861
ReturnHeader/Filer/USAddress/AddressLine1Txt013765 LAKEWOOD DRIVE
ReturnHeader/Filer/USAddress/CityNm0STE GENEVIEVE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MO
ReturnHeader/Filer/USAddress/ZIPCd063670
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0430987432
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MALONEY WRIGHT & ROBBINS CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0150 WESTMOUNT DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FARMINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0636402970
ReturnHeader/PreparerPersonGrp/PhoneNum05737566656
ReturnHeader/PreparerPersonGrp/PreparationDt02015-07-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ARTHUR H ROBBINS JR CPA
ReturnHeader/ReturnTs02015-08-04T12:41:56-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-02-01
ReturnHeader/TaxPeriodEndDt02015-01-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,016,084
Liabilities
$662,475
Net assets
$353,609
Revenue
$444,086
Expenses
$405,715
Net income
$38,371
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