Civic Intelligence

Pine Mountain Club Commercial Property Owners Association

EIN 51-0185161 • 501(c)4 • Pine Mountain Club, CA

Profile

Provide recreational activities, general maintenance of common commercial property and fire protection for the community and general public at pine mountain.

PO Box 5246Pine Mountain Club, CA 93222

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

79th percentile

22%

Higher net margin than 79% of similar nonprofits.

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

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

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

Asset Growth

63rd percentile

3.9%

Faster asset growth than 63% of similar nonprofits.

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

Revenue Growth

17th percentile

-46%

Faster revenue growth than 17% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$165,328

Up $6,251 (+3.9%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$165,328

Up $6,251 (+3.9%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin79th percentile

Revenue

Down

$27,871

Down $23,594 (-46%) from 2023

Expenses

Down

$21,620

Down $54,772 (-72%) from 2023

Net Income

Up

$6,251

Up $31,178 (+125%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth63rd percentile

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

$300K$200K$100K$0Assets 2010: $64,489Net Assets 2010: $64,4892010Assets 2011: $53,623Liabilities 2011: $8,000Net Assets 2011: $45,6232011Assets 2012: $73,154Liabilities 2012: $8,000Net Assets 2012: $65,1542012Assets 2013: $120,482Liabilities 2013: $8,000Net Assets 2013: $112,4822013Assets 2014: $126,426Net Assets 2014: $126,4262014Assets 2015: $145,973Net Assets 2015: $145,9732015Assets 2016: $173,784Net Assets 2016: $173,7842016Assets 2017: $180,519Net Assets 2017: $180,5192017Assets 2018: $206,598Net Assets 2018: $206,5982018Assets 2019: $181,864Net Assets 2019: $181,8642019Assets 2020: $183,381Net Assets 2020: $183,3812020Assets 2021: $191,011Net Assets 2021: $191,0112021Assets 2022: $184,004Net Assets 2022: $184,0042022Assets 2023: $159,077Net Assets 2023: $159,0772023Assets 2024: $165,328Net Assets 2024: $165,3282024

Highlighted filing

2024

Assets$165,328
Liabilities-
Net Assets$165,328
Open 2024 Filing

Operations Trend

Revenue Growth17th percentile

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

$100K$50K$0-$50KRevenue 2010: $61,525Expenses 2010: $80,447Net Income 2010: -$18,9222010Revenue 2011: $51,777Expenses 2011: $70,643Net Income 2011: -$18,8662011Revenue 2012: $64,537Expenses 2012: $45,006Net Income 2012: $19,5312012Revenue 2013: $75,995Expenses 2013: $28,667Net Income 2013: $47,3282013Revenue 2014: $35,527Expenses 2014: $21,583Net Income 2014: $13,9442014Revenue 2015: $31,500Expenses 2015: $11,953Net Income 2015: $19,5472015Revenue 2016: $44,457Expenses 2016: $16,646Net Income 2016: $27,8112016Revenue 2017: $21,992Expenses 2017: $15,257Net Income 2017: $6,7352017Revenue 2018: $39,696Expenses 2018: $13,617Net Income 2018: $26,0792018Revenue 2019: -$8,772Expenses 2019: $15,962Net Income 2019: -$24,7342019Revenue 2020: $16,224Expenses 2020: $14,707Net Income 2020: $1,5172020Revenue 2021: $23,214Expenses 2021: $15,584Net Income 2021: $7,6302021Revenue 2022: $27,221Expenses 2022: $37,611Net Income 2022: -$10,3902022Revenue 2023: $51,465Expenses 2023: $76,392Net Income 2023: -$24,9272023Revenue 2024: $27,871Expenses 2024: $21,620Net Income 2024: $6,2512024

Highlighted filing

2024

Revenue$27,871
Expenses$21,620
Net Income$6,251
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$165,328
Liabilities
-
Net assets
$165,328
Revenue
$27,871
Expenses
$21,620
Net income
$6,251
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.65$1.65$0.28$0.22$0.06
2023Detailed filing. Detailed filing data is available for this year.$1.59$1.59$0.51$0.76$0.25
2022Detailed filing. Detailed filing data is available for this year.$1.84$1.84$0.27$0.38$0.10
2021Detailed filing. Detailed filing data is available for this year.$1.91$1.91$0.23$0.16$0.08
2020Detailed filing. Detailed filing data is available for this year.$1.83$1.83$0.16$0.15$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.82$1.82$0.09$0.16$0.25
2018Detailed filing. Detailed filing data is available for this year.$2.07$2.07$0.40$0.14$0.26
2017Detailed filing. Detailed filing data is available for this year.$1.81$1.81$0.22$0.15$0.07
2016Detailed filing. Detailed filing data is available for this year.$1.74$1.74$0.44$0.17$0.28
2015Detailed filing. Detailed filing data is available for this year.$1.46$1.46$0.32$0.12$0.20
2014Detailed filing. Detailed filing data is available for this year.$1.26$1.26$0.36$0.22$0.14
2013Detailed filing. Detailed filing data is available for this year.$1.20$0.08$1.12$0.76$0.29$0.47
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.08$0.65$0.65$0.45$0.20
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.54$0.08$0.46$0.52$0.71$0.19
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.64$0.62$0.80$0.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 7, 2025
Return Version
2024v5.2
Gross Receipts
$84,893
Mission and Program Overview

Mission

Provide recreational activities, general maintenance of common commercial property and fire protection for the community and general public at pine mountain.

Program Services

DescriptionGrantsExpenses
PROVIDE RECREATIONAL ACTIVITIES, GENERAL MAINTENANCE OF COMMON COMMERCIAL PROPERTY AND FIRE PROTECTION FOR THE COMMUNITY AND GENERAL PUBLIC AT PINE MOUNTAIN.-$21,622
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ELIZABETH PETERSON-GOWERPresident-$0--
DEBBIE BAILEYVice President-$0--
REGINA SCHULZTreasurer-$0--
ANGELA NAFIESecretary-$0--
DAVID OERTELParliamentarian-$0--
CHRIS LYONSMember-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Wine in the Pines$51,194$51,194$45,135$6,059
Lilac Festival$9,400$9,400$11,887$-2,487
Total Events$60,594$60,594$57,022$3,572
Filing and Contact Details

Filer

Filer Name
Pine Mountain Club Commercial Property
EIN
51-0185161
Phone
6612421282
Address
PO BOX 5246, PINE MOUNTAIN CLUB, CA 93222

Signing Officer

Name
Clarice Smith
Title
President
Signed
2025-11-07
Discuss with paid preparer
Yes

Preparer

Firm
McKell Financial
Address
28494 Westinghouse Place Suite 316, Valencia, CA 91355
Preparer
Ryan Mckell CPA
Phone
6612947980
Supplemental Narrative

Additional Explanations

Other Expenses.1001

“Advertising and Promotion $324”

Other Expenses.1002

“Office Expenses $745”

Other Expenses.1012

“Insurance $3667”

Other Expenses.1

“Outside Services $14526”

Other Expenses.2

“Accounting $1350”

Other Expenses.3

“Utilities $803”

Other Expenses.5

“Bank Charges $78”

Raw XML Appendix141 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0CLARICE SMITH
IRS990EZ/BooksInCareOfDetail/PhoneNum08182312263
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 5246
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0PINE MOUNTAIN CLUB
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd093222
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0159077
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0165328
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt06251
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0159077
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0165328
IRS990EZ/FundraisingGrossIncomeAmt060594
IRS990EZ/GrossReceiptsAmt084893
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt024299
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0159077
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0165328
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0159077
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0165328
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt42.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt52.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ELIZABETH PETERSON-GOWER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DEBBIE BAILEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2REGINA SCHULZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3ANGELA NAFIE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4DAVID OERTEL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5CHRIS LYONS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Parliamentarian
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Member
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt021493
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE RECREATIONAL ACTIVITIES, GENERAL MAINTENANCE OF COMMON COMMERCIAL PROPERTY AND FIRE PROTECTION FOR THE COMMUNITY AND GENERAL PUBLIC AT PINE MOUNTAIN.
IRS990EZ/PrintingPublicationsPostageAmt0127
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE RECREATIONAL ACTIVITIES, GENERAL MAINTENANCE OF COMMON COMMERCIAL PROPERTY AND FIRE PROTECTION FOR THE COMMUNITY AND GENERAL PUBLIC AT PINE MOUNTAIN.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt021622
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt057022
IRS990EZ/SpecialEventsNetIncomeLossAmt03572
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt021620
IRS990EZ/TotalProgramServiceExpensesAmt021622
IRS990EZ/TotalRevenueAmt027871
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt057022
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0WINE IN THE PINES
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0LILAC FESTIVAL
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt051194
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt09400
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt060594
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt051194
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt09400
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt060594
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt03572
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt057022
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt045135
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt011887
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Advertising and Promotion $324
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Office Expenses $745
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Insurance $3667
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Outside Services $14526
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Accounting $1350
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Utilities $803
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Bank Charges $78
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.5
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CLARICE SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PINE MOUNTAIN CLUB COMMERCIAL PROPERTY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0OWNERS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0PINE
ReturnHeader/Filer/EIN0510185161
ReturnHeader/Filer/PhoneNum06612421282
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 5246
ReturnHeader/Filer/USAddress/CityNm0PINE MOUNTAIN CLUB
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd093222
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0822743183
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0McKell Financial
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt028494 Westinghouse Place Suite 316
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Valencia
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd091355
ReturnHeader/PreparerPersonGrp/PhoneNum06612947980
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RYAN MCKELL CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-07T09:09:42-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.