Civic Intelligence

Lakepoint Master Owners' Association In

EIN 46-4742869 • 501(c)4 • Emerson, GA

Profile

The master owners' association is formed to provide for the maintenance, improvement, operation, and beautification of the common areas and common facilities of the lakepoint project, including common utility lines and facilities located within any such common areas, and to undertake such other activities as are related to maintaining the project as a desirable development for members of the master owners' association.

261 Stars WayEmerson, GA 30121

n/A

Siviq Scores

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

Liabilities / Assets

99th percentile

7.41x

Higher debt load relative to assets than 99% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

91st percentile

0.54x

Higher debt load relative to revenue than 91% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Net Margin

63rd percentile

8.9%

Higher net margin than 63% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Top Officer Pay

91st percentile

$0

Higher top officer pay than 91% of similar nonprofits.

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

501(c)4 • <$500k nonprofits • Source year 2024

Asset Growth

11th percentile

-66%

Faster asset growth than 11% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

41st percentile

-5.2%

Faster revenue growth than 41% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets99th percentile

Assets

Down

$26,828

Down $51,129 (-66%) from 2023

Liabilities

Down

$198,892

Down $83,999 (-30%) from 2023

Net Assets

Up

-$172,064

Up $32,870 (+16%) from 2023

Operations
Liabilities / Revenue91st percentileNet Margin63rd percentile

Revenue

Down

$370,929

Down $20,279 (-5.2%) from 2023

Expenses

Down

$338,059

Down $329,258 (-49%) from 2023

Net Income

Up

$32,870

Up $308,979 (+112%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth11th percentile

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

$600K$400K$200K$0-$200K-$400KAssets 2015: $109,828Liabilities 2015: $108,714Net Assets 2015: $1,1142015Assets 2016: $195,556Liabilities 2016: $194,442Net Assets 2016: $1,1142016Assets 2017: $295,134Liabilities 2017: $294,020Net Assets 2017: $1,1142017Assets 2018: $362,872Liabilities 2018: $330,545Net Assets 2018: $32,3272018Assets 2019: $332,312Liabilities 2019: $333,128Net Assets 2019: -$8162019Assets 2020: $388,847Liabilities 2020: $374,512Net Assets 2020: $14,3352020Assets 2021: $442,013Liabilities 2021: $395,188Net Assets 2021: $46,8252021Assets 2022: $489,583Liabilities 2022: $418,408Net Assets 2022: $71,1752022Assets 2023: $77,957Liabilities 2023: $282,891Net Assets 2023: -$204,9342023Assets 2024: $26,828Liabilities 2024: $198,892Net Assets 2024: -$172,0642024

Highlighted filing

2024

Assets$26,828
Liabilities$198,892
Net Assets-$172,064
Open 2024 Filing

Operations Trend

Revenue Growth41st percentile

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

$1.0M$500K$0-$500KRevenue 2015: $509,790Expenses 2015: $512,177Net Income 2015: -$2,3872015Revenue 2016: $359,516Expenses 2016: $359,516Net Income 2016: $02016Revenue 2017: $335,036Expenses 2017: $335,036Net Income 2017: $02017Revenue 2018: $366,141Expenses 2018: $334,928Net Income 2018: $31,2132018Revenue 2019: $373,958Expenses 2019: $407,101Net Income 2019: -$33,1432019Revenue 2020: $362,423Expenses 2020: $347,272Net Income 2020: $15,1512020Revenue 2021: $359,049Expenses 2021: $326,559Net Income 2021: $32,4902021Revenue 2022: $358,888Expenses 2022: $334,538Net Income 2022: $24,3502022Revenue 2023: $391,208Expenses 2023: $667,317Net Income 2023: -$276,1092023Revenue 2024: $370,929Expenses 2024: $338,059Net Income 2024: $32,8702024

Highlighted filing

2024

Revenue$370,929
Expenses$338,059
Net Income$32,870
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$26,828
Liabilities
$198,892
Net assets
-$172,064
Revenue
$370,929
Expenses
$338,059
Net income
$32,870
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$1.99$1.72$3.71$3.38$0.33
2023Detailed filing. Detailed filing data is available for this year.$0.78$2.83$2.05$3.91$6.67$2.76
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.90$4.18$0.71$3.59$3.35$0.24
2021Detailed filing. Detailed filing data is available for this year.$4.42$3.95$0.47$3.59$3.27$0.32
2020Detailed filing. Detailed filing data is available for this year.$3.89$3.75$0.14$3.62$3.47$0.15
2019Detailed filing. Detailed filing data is available for this year.$3.32$3.33$0.01$3.74$4.07$0.33
2018Detailed filing. Detailed filing data is available for this year.$3.63$3.31$0.32$3.66$3.35$0.31
2017Detailed filing. Detailed filing data is available for this year.$2.95$2.94$0.01$3.35$3.35$0.00
2016Detailed filing. Detailed filing data is available for this year.$1.96$1.94$0.01$3.60$3.60$0.00
2015Detailed filing. Detailed filing data is available for this year.$1.10$1.09$0.01$5.10$5.12$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 7, 2025
Return Version
2024v5.2
Gross Receipts
$370,929
Mission and Program Overview

Mission

The master owners' association is formed to provide for the maintenance, improvement, operation, and beautification of the common areas and common facilities of the lakepoint project, including common utility lines and facilities located within any such common areas, and to undertake such other activities as are related to maintaining the project as a desirable development for members of the master owners' association.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$77,859$23,308▼ $54,551
Accounts Receivable$98$3,520▲ $3,422
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Cap Stk Tr Prin Current Funds$-204,934$-172,064▲ $32,870
Total Assets$77,957$26,828▼ $51,129
Liabilities
Accounts Payable and Accrued Expenses$282,891$198,892▼ $83,999
Total Liabilities$282,891$198,892▼ $83,999
Net Assets / Fund Balance
Total Net Assets Fund Balance$-204,934$-172,064▲ $32,870
Total Liabilities and Net Assets / Fund Balance$77,957$26,828▼ $51,129

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$36,783$36,783
Equipment$0$3,668$3,668
Compensation and Service Providers
Top Officer Pay91st percentile

Board Members and Trustees

NameTitle
MARK O'BRIENPresident
Steve FoulkeVice President
Robert ZurcherTreasurer/secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$370,929
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$32,870
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$338,059
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$22,963--$22,963
Insurance$12,917--$12,917
Fees for Services Legal$7,410--$7,410
Other Expenses$6,494--$6,494
All Other Expenses$1,917--$1,917
Total Functional Expenses$338,059$0$0$338,059
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
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The master owners' association is a business association that has dues paying members.”

Form 990, Part VI, Section A, Line 8A

“To date, the board has only had informal meetings. All future formal meetings will be properly documented.”

Form 990, Part VI, Section A, Line 8B

“N/A”

Form 990, Part VI, Section B, Line 11B

“The return was reviewed and approved by the treasurer.”

Form 990, Part VI, Section C, Line 19

“They are available upon request.”

Filing and Contact Details

Filer

Filer Name
LAKEPOINT MASTER OWNERS' ASSOCIATION IN
EIN
46-4742869
Phone
4042630467
Address
261 STARS WAY, EMERSON, GA 30121

Signing Officer

Name
Jon Hinds
Title
Treasurer/secretary
Phone
4042630467
Signed
2025-10-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
MARK O'BRIEN
Formed
2014
Legal Domicile
Ga
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
0

Preparer

Firm
Frazier & Deeter Advisory LLC
Address
1230 PEACHTREE STREET NE SUITE 1500, ATLANTA, GA 30309
Preparer
Andrew Burnett
Phone
4042537500
Raw XML Appendix289 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/ActivityOrMissionDesc0THE MASTER OWNERS' ASSOCIATION IS FORMED TO PROVIDE FOR THE MAINTENANCE, IMPROVEMENT, OPERATION, AND BEAUTIFICATION OF THE COMMON AREAS AND COMMON FACILITIES OF THE LAKEPOINT PROJECT, INCLUDING COMMON UTILITY LINES AND FACILITIES LOCATED WITHIN ANY SUCH COMMON AREAS, AND TO UNDERTAKE SUCH OTHER ACTIVITIES AS ARE RELATED TO MAINTAINING THE PROJECT AS A DESIRABLE DEVELOPMENT FOR MEMBERS OF THE MASTER OWNERS' ASSOCIATION.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MASTER OWNERS' ASSOCIATION IS A BUSINESS ASSOCIATION THAT HAS DUES PAYING MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TO DATE, THE BOARD HAS ONLY HAD INFORMAL MEETINGS. ALL FUTURE FORMAL MEETINGS WILL BE PROPERLY DOCUMENTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2N/A
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IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JON HINDS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER/SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum04042630467
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LAKEPOINT MASTER OWNERS' ASSOCIATION IN
ReturnHeader/Filer/BusinessNameControlTxt0LAKE
ReturnHeader/Filer/EIN0464742869
ReturnHeader/Filer/PhoneNum04042630467
ReturnHeader/Filer/USAddress/AddressLine1Txt0261 STARS WAY
ReturnHeader/Filer/USAddress/CityNm0EMERSON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030121
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0333737422
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FRAZIER & DEETER ADVISORY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01230 PEACHTREE STREET NE SUITE 1500
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ATLANTA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030309
ReturnHeader/PreparerPersonGrp/PhoneNum04042537500
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANDREW BURNETT
ReturnHeader/ReturnTs02025-10-07T13:04:38-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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