Liabilities / Assets
32nd percentile
Higher debt load relative to assets than 32% of similar nonprofits.
Sugar Springs Property Owners Association
990 • Fiscal year 2017 • EIN 51-0135724
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.01x
Liabilities / Revenue
31st percentile
Higher debt load relative to revenue than 31% of similar nonprofits.
Net Margin
53rd percentile
Higher net margin than 53% of similar nonprofits.
Top Officer Pay
82nd percentile
Higher top officer pay than 82% of similar nonprofits.
Top officer pay equals 3.9% of source-year revenue.
Asset Growth
58th percentile
Faster asset growth than 58% of similar nonprofits.
Revenue Growth
40th percentile
Faster revenue growth than 40% of similar nonprofits.
Balance Sheet
Assets
Up$4,341,970
Up $198,516 (+4.8%) from 2016
Net Assets
Up$4,308,246
Up $204,363 (+5.0%) from 2016
Liabilities
Down$33,724
Down $5,847 (-15%) from 2016
Revenue And Expenses
Revenue
Up$2,620,445
Up $5,431 (+0.2%) from 2016
Expenses
Down$2,416,082
Down $79,539 (-3.2%) from 2016
Net Income
Up$204,363
Up $84,970 (+71%) from 2016
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2017 to Dec 31, 2017
- Signed
- Jun 10, 2018
- Return Version
- 2017v2.3
- Gross Receipts
- $2,620,445
Mission and Program Overview
Mission
To promote the health, safety and welfare of the residents within the boundaries of that certain real estate development situated in gladwin county, michigan, commonly known as "sugar springs- and such additions therto as may hereafter be brought within the jurisdiction of this corporation by annexation, hereafter referred to as "the properties- and for this purpose to: (a) provide for the protection of the values, amenities and qualities in the development and for the maintenance, improvement, policing and preservation of common properties (grounds or open space, trails, recreational facilities and the like); (b) supplement municipal services; (c) fix assessments to be levied against the properties; (d) enforce any and all covenants, restrictions and agreements applicable to the properties; and, (e) pay taxes, if any, on the common properties; and, (f) insofar as permitted by law, to do any other thing that will promote the common benefit and enjoyment of the residents of the properti
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $2,983,603 | $2,839,458 | ▼ $144,145 |
| Savings and Temporary Cash Investments | $987,912 | $1,268,994 | ▲ $281,082 |
| Cash and Non-Interest-Bearing Accounts | $56,992 | $96,969 | ▲ $39,977 |
| Accounts Receivable | $64,661 | $69,670 | ▲ $5,009 |
| Prepaid Expenses and Deferred Charges | $16,526 | $27,593 | ▲ $11,067 |
| Inventories for Sale or Use | $16,759 | $15,684 | ▼ $1,075 |
| Total Assets | $4,143,454 | $4,341,970 | ▲ $198,516 |
| Other Assets Total | $17,001 | $23,602 | ▲ $6,601 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $32,252 | $25,931 | ▼ $6,321 |
| Deferred Revenue | $7,319 | $7,793 | ▲ $474 |
| Total Liabilities | $39,571 | $33,724 | ▼ $5,847 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $2,700,231 | $2,897,887 | ▲ $197,656 |
| Permanently Rstr Net Assets | $1,366,037 | $1,366,037 | → $0 |
| Temporarily Rstr Net Assets | $37,615 | $44,322 | ▲ $6,707 |
| Total Net Assets Fund Balance | $4,103,883 | $4,308,246 | ▲ $204,363 |
| Total Liabilities and Net Assets / Fund Balance | $4,143,454 | $4,341,970 | ▲ $198,516 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,948,791 | $2,736,955 | $4,685,746 |
| Equipment | $165,238 | $904,514 | $1,069,752 |
| Land | $725,429 | - | $725,429 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Robert Neeb | Secretary & | FT | $90,663 | $10,644 | $101,307 |
| Matt Schindler | Treasurer | FT | $49,218 | $18,207 | $67,425 |
Board Members and Trustees
| Name | Title |
|---|---|
| Jim Issitt | President |
| Ben Baker | Board Member |
| Dale Dunham | Board Member |
| Dennis Hagey | Board Member |
| Patricia Berg | Board Member |
| Steve Surowiec | Board Member |
| Tom Hug | Board Member |
| Lynn Wright | Board Memebe |
| Dale Maxim | Vice Preside |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Plm Lake & Land Management | Lake Mgt | PO BOX 635341, Cincinnati, OH 45263-5341 | $198,876 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $45,415
- Program Service Revenue
- $2,552,674
- Investment Income
- $3,036
- Other Revenue
- $19,320
- All Other Contributions
- $45,415
- Change in Net Assets
- $204,363
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $2,620,445
- Total Revenue per Audited Statements
- $2,620,445
- Total Revenue per Form 990
- $2,620,445
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $1,300,083 |
| Salaries, Compensation, and Employee Benefits | $1,115,999 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $678,444 | $42,912 | - | $721,356 |
| Occupancy | $220,809 | $20,472 | - | $241,281 |
| All Other Expenses | $189,762 | $9,064 | - | $198,826 |
| Depreciation Depletion | $184,414 | $7,892 | - | $192,306 |
| Current Officers, Directors, Trustees, and Key Employees | - | $168,552 | - | $168,552 |
| Payroll Taxes | $110,816 | $18,582 | - | $129,398 |
| Other Employee Benefits | $71,390 | $8,852 | - | $80,242 |
| Office Expenses | $8,798 | $29,310 | - | $38,108 |
| Advertising | $1,873 | $31,576 | - | $33,449 |
| Other Expenses | $30,180 | $3,199 | - | $33,379 |
| Fees for Services Other | - | $29,322 | - | $29,322 |
| Pension Plan Contributions | $14,884 | $1,567 | - | $16,451 |
| Fees for Services Accounting | - | $11,750 | - | $11,750 |
| Fees for Services Legal | - | $11,223 | - | $11,223 |
| Travel | $2,810 | $6,075 | - | $8,885 |
| Information Technology | - | $8,052 | - | $8,052 |
| Conferences and Meetings | - | $4,499 | - | $4,499 |
| Total Functional Expenses | $1,965,141 | $450,941 | $0 | $2,416,082 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $2,416,092 |
| Expenses per Audited Statements | $2,416,082 |
| Total Expenses per Form 990 | $2,416,082 |
| Expenses Not Reported on Form 990 | $10 |
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
- In-house lobbying only
- No
- Subject to proxy tax
- Yes
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- 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
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- Yes
- 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
“Every person or entity who is a record owner of a fee or undivided fee, interest or who shall have an interest as a contract purchaser in any lot or living unit which is subject to the covenants of record to assessment by the association shall be a member. The association shall have one class of voting membership.”
Form 990, Page 6, Part VI, Line 7A
“The board of directors consists of 8 members on staggered three year terms who are elected by the members of the association. All members of the association are allowed one vote per lot or living unit.”
Form 990, Page 6, Part VI, Line 7B
“The association's bylaws require that any increases in the general assessment be approved by two-thirds of the voting members.”
Form 990, Page 6, Part VI, Line 11B
“A copy of the form 990 is provided to the board of directors prior to the filing of the return. No formal process exists fo reviewing the return.”
Form 990, Page 6, Part VI, Line 12C
“On an annual basis, all members of the board of directors are required to sign a conflict of interest policy in which they disclose any conflicts of interest they may have with respect to the association.”
Form 990, Page 6, Part VI, Line 15A
“On an annual basis, the members of the board of directors develop a compensation package for the general manager which is based primarily on historical compensation amounts for this position. The compensation package is documented in a letter to the general manager.”
Form 990, Page 6, Part VI, Line 15B
“On an annual basis, the members of the board of directors develop a compensation package for the head golf professional which is based primarily on historical compensation amounts for this position. The compensation package is documented in a letter to the head golf professional.”
Form 990, Page 6, Part VI, Line 19
“Governing documents are maintained in the main office of the association and are available for viewing on request.”
Filing and Contact Details
Filer
- Filer Name
- Sugar Springs Property Owners
- EIN
- 51-0135724
- Phone
- 9894264111
- Address
- 5477 WORTHINGTON COURT, GLADWIN, MI 48624-8199
Signing Officer
- Name
- Robert Neeb
- Title
- Secretary & Gm
- Phone
- 9894264111
- Signed
- 2018-06-10
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Robert Neeb
- Formed
- 1972
- Legal Domicile
- Mi
- Voting Board Members
- 8
- Independent Board Members
- 8
- Employees
- 86
- Volunteers
- 8
Preparer
- Firm
- Mcmahan Thomson & Associates Pc
- Address
- 1717 RIDGEWOOD DRIVE SUITE 101, MIDLAND, MI 48642-7600
- Preparer
- Steven D Koehler
- Phone
- 9896313010
Supplemental Narrative
Additional Explanations
FORM 990 - ORGANIZATION'S MISSION
“To promote the health, safety and welfare of the residents within the boundaries of that certain real estate development situated in gladwin county, michigan, commonly known as "sugar springs- and such additions therto as may hereafter be brought within the jurisdiction of this corporation by annexation, hereafter referred to as "the properties- and for this purpose to: (a) provide for the protection of the values, amenities and qualities in the development and for the maintenance, improvement, policing and preservation of common properties (grounds or open space, trails, recreational facilities and the like); (b) supplement municipal services; (c) fix assessments to be levied against the properties; (d) enforce any and all covenants, restrictions and agreements applicable to the properties; and, (e) pay taxes, if any, on the common properties; and, (f) insofar as permitted by law, to do any other thing that will promote the common benefit and enjoyment of the residents of the properties.”
Form 990, Part XI, Line 9
“Rounding adjustment 10 rounding adjustment -10”
Financial Statement Notes
Schedule D, Page 4, Part XII, Line 2D
“Book / tax depreciation difference 10”
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | SECRETARY & |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | TREASURER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/Form990TFiledInd | 0 | true |
| IRS990/FormationYr | 0 | 1972 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 2620445 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 8052 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 8052 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 16759 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 15684 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 3036 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 3036 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 5 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 3641469 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 2983603 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 2839458 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 6480927 |
| IRS990/LegalDomicileStateCd | 0 | MI |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MiscellaneousRevenueGrp/ExclusionAmt | 0 | 846 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 846 |
| IRS990/MissionDesc | 0 | TO PROMOTE THE HEALTH, SAFETY AND WELFARE OF THE RESIDENTS WITHIN THE BOUNDARIES OF THAT CERTAIN REAL ESTATE DEVELOPMENT SITUATED IN GLADWIN COUNTY, MICHIGAN, COMMONLY KNOWN AS "SUGAR SPRINGS- AND SUCH ADDITIONS THERTO AS MAY HEREAFTER BE BROUGHT WITHIN THE JURISDICTION OF THIS CORPORATION BY ANNEXATION, HEREAFTER REFERRED TO AS "THE PROPERTIES- AND FOR THIS PURPOSE TO: (A) PROVIDE FOR THE PROTECTION OF THE VALUES, AMENITIES AND QUALITIES IN THE DEVELOPMENT AND FOR THE MAINTENANCE, IMPROVEMENT, POLICING AND PRESERVATION OF COMMON PROPERTIES (GROUNDS OR OPEN SPACE, TRAILS, RECREATIONAL FACILITIES AND THE LIKE); (B) SUPPLEMENT MUNICIPAL SERVICES; (C) FIX ASSESSMENTS TO BE LEVIED AGAINST THE PROPERTIES; (D) ENFORCE ANY AND ALL COVENANTS, RESTRICTIONS AND AGREEMENTS APPLICABLE TO THE PROPERTIES; AND, (E) PAY TAXES, IF ANY, ON THE COMMON PROPERTIES; AND, (F) INSOFAR AS PERMITTED BY LAW, TO DO ANY OTHER THING THAT WILL PROMOTE THE COMMON BENEFIT AND ENJOYMENT OF THE RESIDENTS OF THE PROPERTI |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 4103883 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 4308246 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | -121481 |
| IRS990/NondeductibleContributionsInd | 0 | true |
| IRS990/NondeductibleContriDisclInd | 0 | true |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 20472 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 220809 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 241281 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 29310 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 8798 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 38108 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 17001 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 23602 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 8852 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 71390 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 80242 |
| IRS990/OtherExpensesGrp/Desc | 0 | COGS |
| IRS990/OtherExpensesGrp/Desc | 1 | CHEMICALS & FERTILIZER |
| IRS990/OtherExpensesGrp/Desc | 2 | COMMITTEE EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 3 | LEASE EXPENSE |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 38042 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 3199 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 229065 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 221896 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 30180 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 229065 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 221896 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 38042 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 33379 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 541800 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 900099 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 2 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | ADMINISTRATIVE FEES |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | FINANCE CHARGES |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | NEWSLETTER |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 10621 |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 1 | 4783 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 10621 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 4783 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 3070 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 0 | 3070 |
| IRS990/OtherRevenueTotalAmt | 0 | 19320 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 42912 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 678444 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 721356 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 18582 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 110816 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 129398 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 1567 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 14884 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 16451 |
| IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt | 0 | 1366037 |
| IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt | 0 | 1366037 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 16526 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 27593 |
| IRS990/PrincipalOfficerNm | 0 | ROBERT NEEB |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 531390 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 722511 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 713910 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 531390 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 4 | 713910 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | GENERAL ASSESSMENT |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | RESTAURANT |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | MEMBER USE OF GOLF COURSE |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | BUILDINGS & GROUNDS |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | PUBLIC USE OF GOLF COURSE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1411648 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 267294 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 205013 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1411648 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 571655 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 267294 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 205013 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 97064 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 571655 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 1 | 97064 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | TO OPERATE A RESTAURANT AND CLUBHOUSE FOR THE CONVENIENCE OF THE ASSOCIATION'S MEMBERS AS WELL AS FOR THE BENEFIT OF THE GENERAL PUBLIC. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 633038 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 571655 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | TO OPERATE A GOLF COURSE AND PRO SHOP FOR THE CONVENIENCE OF THE ASSOCIATION'S MEMBERS AS WELL AS FOR THE BENEFIT OF THE GENERAL PUBLIC. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 579320 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 364508 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 38332 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 970 |
| IRS990/PYOtherExpensesAmt | 0 | 1345650 |
| IRS990/PYOtherRevenueAmt | 0 | 35601 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2540111 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 119393 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1149971 |
| IRS990/PYTotalExpensesAmt | 0 | 2495621 |
| IRS990/PYTotalRevenueAmt | 0 | 2615014 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 204363 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 1616661 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 987912 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1268994 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | false |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | false |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 1948791 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 2736955 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 4685746 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 165238 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 904514 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 1069752 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 10 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2416082 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 725429 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 725429 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 10 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2620445 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | BOOK / TAX DEPRECIATION DIFFERENCE 10 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 4, PART XII, LINE 2D |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 2839458 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2416082 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2620445 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2620445 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2416092 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | TO PROMOTE THE HEALTH, SAFETY AND WELFARE OF THE RESIDENTS WITHIN THE BOUNDARIES OF THAT CERTAIN REAL ESTATE DEVELOPMENT SITUATED IN GLADWIN COUNTY, MICHIGAN, COMMONLY KNOWN AS "SUGAR SPRINGS- AND SUCH ADDITIONS THERTO AS MAY HEREAFTER BE BROUGHT WITHIN THE JURISDICTION OF THIS CORPORATION BY ANNEXATION, HEREAFTER REFERRED TO AS "THE PROPERTIES- AND FOR THIS PURPOSE TO: (A) PROVIDE FOR THE PROTECTION OF THE VALUES, AMENITIES AND QUALITIES IN THE DEVELOPMENT AND FOR THE MAINTENANCE, IMPROVEMENT, POLICING AND PRESERVATION OF COMMON PROPERTIES (GROUNDS OR OPEN SPACE, TRAILS, RECREATIONAL FACILITIES AND THE LIKE); (B) SUPPLEMENT MUNICIPAL SERVICES; (C) FIX ASSESSMENTS TO BE LEVIED AGAINST THE PROPERTIES; (D) ENFORCE ANY AND ALL COVENANTS, RESTRICTIONS AND AGREEMENTS APPLICABLE TO THE PROPERTIES; AND, (E) PAY TAXES, IF ANY, ON THE COMMON PROPERTIES; AND, (F) INSOFAR AS PERMITTED BY LAW, TO DO ANY OTHER THING THAT WILL PROMOTE THE COMMON BENEFIT AND ENJOYMENT OF THE RESIDENTS OF THE PROPERTIES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EVERY PERSON OR ENTITY WHO IS A RECORD OWNER OF A FEE OR UNDIVIDED FEE, INTEREST OR WHO SHALL HAVE AN INTEREST AS A CONTRACT PURCHASER IN ANY LOT OR LIVING UNIT WHICH IS SUBJECT TO THE COVENANTS OF RECORD TO ASSESSMENT BY THE ASSOCIATION SHALL BE A MEMBER. THE ASSOCIATION SHALL HAVE ONE CLASS OF VOTING MEMBERSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE BOARD OF DIRECTORS CONSISTS OF 8 MEMBERS ON STAGGERED THREE YEAR TERMS WHO ARE ELECTED BY THE MEMBERS OF THE ASSOCIATION. ALL MEMBERS OF THE ASSOCIATION ARE ALLOWED ONE VOTE PER LOT OR LIVING UNIT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ASSOCIATION'S BYLAWS REQUIRE THAT ANY INCREASES IN THE GENERAL ASSESSMENT BE APPROVED BY TWO-THIRDS OF THE VOTING MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO THE FILING OF THE RETURN. NO FORMAL PROCESS EXISTS FO REVIEWING THE RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | ON AN ANNUAL BASIS, ALL MEMBERS OF THE BOARD OF DIRECTORS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY IN WHICH THEY DISCLOSE ANY CONFLICTS OF INTEREST THEY MAY HAVE WITH RESPECT TO THE ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | ON AN ANNUAL BASIS, THE MEMBERS OF THE BOARD OF DIRECTORS DEVELOP A COMPENSATION PACKAGE FOR THE GENERAL MANAGER WHICH IS BASED PRIMARILY ON HISTORICAL COMPENSATION AMOUNTS FOR THIS POSITION. THE COMPENSATION PACKAGE IS DOCUMENTED IN A LETTER TO THE GENERAL MANAGER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | ON AN ANNUAL BASIS, THE MEMBERS OF THE BOARD OF DIRECTORS DEVELOP A COMPENSATION PACKAGE FOR THE HEAD GOLF PROFESSIONAL WHICH IS BASED PRIMARILY ON HISTORICAL COMPENSATION AMOUNTS FOR THIS POSITION. THE COMPENSATION PACKAGE IS DOCUMENTED IN A LETTER TO THE HEAD GOLF PROFESSIONAL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | GOVERNING DOCUMENTS ARE MAINTAINED IN THE MAIN OFFICE OF THE ASSOCIATION AND ARE AVAILABLE FOR VIEWING ON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | ROUNDING ADJUSTMENT 10 ROUNDING ADJUSTMENT -10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990, PART XI, LINE 9 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | true |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt | 0 | 37615 |
| IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt | 0 | 44322 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 4143454 |
| IRS990/TotalAssetsEOYAmt | 0 | 4341970 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 4143454 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 4341970 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 45415 |
| IRS990/TotalEmployeeCnt | 0 | 86 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 450941 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1965141 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 2416082 |
| IRS990/TotalGrossUBIAmt | 0 | 671789 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 39571 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 33724 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 39571 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 33724 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 4103883 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $4,341,970
- Liabilities
- $33,724
- Net assets
- $4,308,246
- Revenue
- $2,620,445
- Expenses
- $2,416,082
- Net income
- $204,363