Civic Intelligence

Pinewild Property Owners Association

EIN 56-1614002 • 501(c)4 • Pinehurst, NC

Profile

The property owners association was organized for the upkeep and preservation of the common elements

PO Box 3975Pinehurst, NC 28374

www.pinewild.org

Siviq Scores

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

Liabilities / Assets

84th percentile

0.41x

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

501(c)4 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

85th percentile

0.85x

Higher debt load relative to revenue than 85% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Net Margin

21st percentile

-7.0%

Higher net margin than 21% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

65th percentile

$0

Higher top officer pay than 65% of similar nonprofits.

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

501(c)4 • $1M-$5M nonprofits • Source year 2024

Asset Growth

63rd percentile

8.1%

Faster asset growth than 63% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

44th percentile

4.9%

Faster revenue growth than 44% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,224,180

Up $242,910 (+8.1%) from 2023

Liabilities

Up

$1,319,278

Up $365,210 (+38%) from 2023

Net Assets

Down

$1,904,902

Down $122,300 (-6.0%) from 2023

Revenue

Up

$1,558,876

Up $72,463 (+4.9%) from 2023

Expenses

Up

$1,668,038

Up $109,248 (+7.0%) from 2023

Net Income

Down

-$109,162

Down $36,785 (-51%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,441,794Liabilities 2011: $562,381Net Assets 2011: $879,4132011Assets 2012: $1,502,957Liabilities 2012: $569,777Net Assets 2012: $933,1802012Assets 2013: $1,582,841Liabilities 2013: $587,610Net Assets 2013: $995,2312013Assets 2014: $1,094,174Liabilities 2014: $76,605Net Assets 2014: $1,017,5692014Assets 2015: $1,608,886Liabilities 2015: $521,177Net Assets 2015: $1,087,7092015Assets 2016: $1,729,314Liabilities 2016: $573,182Net Assets 2016: $1,156,1322016Assets 2017: $1,488,469Liabilities 2017: $584,394Net Assets 2017: $904,0752017Assets 2018: $1,651,602Liabilities 2018: $696,199Net Assets 2018: $955,4032018Assets 2019: $1,907,212Liabilities 2019: $851,467Net Assets 2019: $1,055,7452019Assets 2020: $2,323,329Liabilities 2020: $891,424Net Assets 2020: $1,431,9052020Assets 2021: $2,672,427Liabilities 2021: $886,689Net Assets 2021: $1,785,7382021Assets 2022: $3,034,006Liabilities 2022: $921,460Net Assets 2022: $2,112,5462022Assets 2023: $2,981,270Liabilities 2023: $954,068Net Assets 2023: $2,027,2022023Assets 2024: $3,224,180Liabilities 2024: $1,319,278Net Assets 2024: $1,904,9022024

Highlighted filing

2024

Assets$3,224,180
Liabilities$1,319,278
Net Assets$1,904,902

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $799,670Expenses 2011: $799,293Net Income 2011: $3772011Revenue 2012: $839,566Expenses 2012: $785,799Net Income 2012: $53,7672012Revenue 2013: $858,297Expenses 2013: $796,246Net Income 2013: $62,0512013Revenue 2014: $880,008Expenses 2014: $857,670Net Income 2014: $22,3382014Revenue 2015: $862,602Expenses 2015: $792,462Net Income 2015: $70,1402015Revenue 2016: $894,636Expenses 2016: $826,213Net Income 2016: $68,4232016Revenue 2017: $933,721Expenses 2017: $1,160,578Net Income 2017: -$226,8572017Revenue 2018: $1,044,427Expenses 2018: $945,383Net Income 2018: $99,0442018Revenue 2019: $1,033,046Expenses 2019: $937,519Net Income 2019: $95,5272019Revenue 2020: $1,281,088Expenses 2020: $948,371Net Income 2020: $332,7172020Revenue 2021: $1,277,940Expenses 2021: $924,107Net Income 2021: $353,8332021Revenue 2022: $1,285,263Expenses 2022: $1,065,681Net Income 2022: $219,5822022Revenue 2023: $1,486,413Expenses 2023: $1,558,790Net Income 2023: -$72,3772023Revenue 2024: $1,558,876Expenses 2024: $1,668,038Net Income 2024: -$109,1622024

Highlighted filing

2024

Revenue$1,558,876
Expenses$1,668,038
Net Income-$109,162

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.22$1.32$1.90$1.56$1.67$0.11
2023Detailed filing. Detailed filing data is available for this year.$2.98$0.95$2.03$1.49$1.56$0.07
2022Detailed filing. Detailed filing data is available for this year.$3.03$0.92$2.11$1.29$1.07$0.22
2021Detailed filing. Detailed filing data is available for this year.$2.67$0.89$1.79$1.28$0.92$0.35
2020Detailed filing. Detailed filing data is available for this year.$2.32$0.89$1.43$1.28$0.95$0.33
2019Detailed filing. Detailed filing data is available for this year.$1.91$0.85$1.06$1.03$0.94$0.10
2018Detailed filing. Detailed filing data is available for this year.$1.65$0.70$0.96$1.04$0.95$0.10
2017Detailed filing. Detailed filing data is available for this year.$1.49$0.58$0.90$0.93$1.16$0.23
2016Detailed filing. Detailed filing data is available for this year.$1.73$0.57$1.16$0.89$0.83$0.07
2015Summary only. Only limited summary data is available for this year.$1.61$0.52$1.09$0.86$0.79$0.07
2014Summary only. Only limited summary data is available for this year.$1.09$0.08$1.02$0.88$0.86$0.02
2013Summary only. Only limited summary data is available for this year.$1.58$0.59$1.00$0.86$0.80$0.06
2012Summary only. Only limited summary data is available for this year.$1.50$0.57$0.93$0.84$0.79$0.05
2011Summary only. Only limited summary data is available for this year.$1.44$0.56$0.88$0.80$0.80$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 28, 2025
Return Version
2024v5.0
Gross Receipts
$1,558,876
Mission and Program Overview

Mission

SEE PART I, LINE 1

The property owners association was organized for the upkeep and preservation of the common elements

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,562,974$1,771,601▲ $208,627
Land, Buildings, and Equipment, Net$1,303,671$1,198,837▼ $104,834
Cash and Non-Interest-Bearing Accounts$100,646$239,459▲ $138,813
Accounts Receivable$9,688$10,508▲ $820
Intangible Assets$4,278$3,775▼ $503
Prepaid Expenses and Deferred Charges$13--
Total Assets$2,981,270$3,224,180▲ $242,910
Liabilities
Other Liabilities$895,024$945,519▲ $50,495
Accounts Payable and Accrued Expenses$59,044$373,759▲ $314,715
Total Liabilities$954,068$1,319,278▲ $365,210
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,628,353$1,519,191▼ $109,162
Net Assets With Donor Restrictions$398,849$385,711▼ $13,138
Total Net Assets Fund Balance$2,027,202$1,904,902▼ $122,300
Total Liabilities and Net Assets / Fund Balance$2,981,270$3,224,180▲ $242,910

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,006,787$1,539,121$2,545,908
Buildings$74,768$211,900$286,668
Equipment$62,268$216,439$278,707
Leasehold Improvements$55,014$29,540$84,554
Compensation and Service Providers

Board Members and Trustees

NameTitle
Sue BaughmanPresident
George HallDirector
Melissa SchaubDirector
Michael HopperDirector
Ken PitzerSecretary
Paula MontgomeryTreasurer
Joseph SheaVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,466,393
Investment Income
$94,791
Other Revenue
$-2,308
Change in Net Assets
$-109,162
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,668,038
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 Other$463,848--$463,848
Fees for Services Management$143,367$202,946-$346,313
Depreciation Depletion$116,696--$116,696
Insurance-$31,721-$31,721
Occupancy$29,245--$29,245
Office Expenses-$16,746-$16,746
Fees for Services Legal-$13,580-$13,580
All Other Expenses$4,198$2,563-$6,761
Fees for Services Accounting-$6,750-$6,750
Other Expenses$6,298$7,449-$6,298
Total Functional Expenses$1,386,283$281,755$0$1,668,038
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
Prepaid Assessments$859,316
Contractors Construction Deposits$71,500
Note Payable$14,703
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Backup withholding compliance
Yes
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, Page 6, Part VI, Line 6

Land owners of property in pinewild community are members of the association.

Form 990, Page 6, Part VI, Line 7A

The members of the association elect the board members.

Form 990, Page 6, Part VI, Line 11B

A copy of the form 990 is presented and reviewed by the treasurer with all voting board members at the ppoa board meeting prior to the filing date of the form 990. After review/discussion, the board voted to approve and accept the form 990 as presented.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents available on its website and by request; conflict of interest policy by request; and financial statements on its website and by request at the administration offices.

Filing and Contact Details

Filer

Filer Name
Pinewild Property Owners
EIN
56-1614002
Phone
9102150531
Address
PO BOX 3975, PINEHURST, NC 28374

Signing Officer

Name
Paula Montgomery
Title
Treasurer
Phone
9102150531
Signed
2025-07-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sue Baughman
Legal Domicile
Nc
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
7

Preparer

Firm
Walker Rodeniser & Welch Llp
Address
201 SHANNON OAKS CIRCLE SUITE 101, CARY, NC 27511
Preparer
Todd Rodeniser
Phone
9197878233
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

SECURITY 463,848 0 0

Form 990, Part XI, Line 9

Review adjustments -13,138

Raw XML Appendix350 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
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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
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IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PREPAID ASSESSMENTS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CONTRACTORS CONSTRUCTION DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2NOTE PAYABLE
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LAND OWNERS OF PROPERTY IN PINEWILD COMMUNITY ARE MEMBERS OF THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS OF THE ASSOCIATION ELECT THE BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE FORM 990 IS PRESENTED AND REVIEWED BY THE TREASURER WITH ALL VOTING BOARD MEMBERS AT THE PPOA BOARD MEETING PRIOR TO THE FILING DATE OF THE FORM 990. AFTER REVIEW/DISCUSSION, THE BOARD VOTED TO APPROVE AND ACCEPT THE FORM 990 AS PRESENTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE ON ITS WEBSITE AND BY REQUEST; CONFLICT OF INTEREST POLICY BY REQUEST; AND FINANCIAL STATEMENTS ON ITS WEBSITE AND BY REQUEST AT THE ADMINISTRATION OFFICES.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5REVIEW ADJUSTMENTS -13,138
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PAULA MONTGOMERY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09102150531
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PINEWILD PROPERTY OWNERS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0PINE
ReturnHeader/Filer/EIN0561614002
ReturnHeader/Filer/PhoneNum09102150531
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 3975
ReturnHeader/Filer/USAddress/CityNm0PINEHURST
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0561738715
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WALKER RODENISER & WELCH LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0201 SHANNON OAKS CIRCLE SUITE 101
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CARY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd027511
ReturnHeader/PreparerPersonGrp/PhoneNum09197878233
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TODD RODENISER
ReturnHeader/ReturnTs02025-09-25T15:25:37-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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