Civic Intelligence

Bent Tree Community Inc

EIN 58-1532300 • 501(c)4 • Jasper, GA

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Profile

The community is responsible for the operation and maintenance of the common property within the 3,500 acres with approximately 1,100 developed residential lots located in Jasper, Georgia. The maintenance of the roads and beaches open to the public provide an essential public benefit.

40 Little Pine Mtn Road 20202Jasper, GA 30143

www.bent-tree.com

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.22x

Higher debt load relative to assets than 62% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

64th percentile

0.39x

Higher debt load relative to revenue than 64% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Net Margin

39th percentile

3.0%

Higher net margin than 39% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

73rd percentile

$142,231

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

$10M-$25M nonprofits • Source year 2022

Asset Growth

43rd percentile

3.1%

Faster asset growth than 43% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

23rd percentile

-2.7%

Faster revenue growth than 23% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Up

$14,027,990

Up $417,361 (+3.1%) from 2023

Liabilities

Up

$3,098,331

Up $143,456 (+4.9%) from 2023

Net Assets

Up

$10,929,659

Up $273,905 (+2.6%) from 2023

Operations
Liabilities / Revenue64th percentileNet Margin39th percentile

Revenue

Down

$7,973,681

Down $218,417 (-2.7%) from 2023

Expenses

Up

$7,734,497

Up $350,241 (+4.7%) from 2023

Net Income

Down

$239,184

Down $568,658 (-70%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth43rd percentile

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

$15M$10M$5.0M$0Assets 2014: $7,935,199Liabilities 2014: $579,285Net Assets 2014: $7,355,9142014Assets 2015: $8,271,807Liabilities 2015: $924,650Net Assets 2015: $7,347,1572015Assets 2016: $8,327,335Liabilities 2016: $667,733Net Assets 2016: $7,659,6022016Assets 2017: $8,708,030Liabilities 2017: $597,649Net Assets 2017: $8,110,3812017Assets 2018: $9,508,521Liabilities 2018: $886,249Net Assets 2018: $8,622,2722018Assets 2019: $10,091,051Liabilities 2019: $847,978Net Assets 2019: $9,243,0732019Assets 2020: $10,975,038Liabilities 2020: $1,815,776Net Assets 2020: $9,159,2622020Assets 2021: $11,645,606Liabilities 2021: $1,684,643Net Assets 2021: $9,960,9632021Assets 2022: $12,087,116Liabilities 2022: $2,281,202Net Assets 2022: $9,805,9142022Assets 2023: $13,610,629Liabilities 2023: $2,954,875Net Assets 2023: $10,655,7542023Assets 2024: $14,027,990Liabilities 2024: $3,098,331Net Assets 2024: $10,929,6592024

Highlighted filing

2024

Assets$14,027,990
Liabilities$3,098,331
Net Assets$10,929,659
Open 2024 Filing

Operations Trend

Revenue Growth23rd percentile

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

$10M$5.0M$0-$5.0MRevenue 2014: $4,910,242Expenses 2014: $4,887,299Net Income 2014: $22,9432014Revenue 2015: $5,019,420Expenses 2015: $5,042,562Net Income 2015: -$23,1422015Revenue 2016: $5,770,277Expenses 2016: $5,482,650Net Income 2016: $287,6272016Revenue 2017: $5,835,963Expenses 2017: $5,418,759Net Income 2017: $417,2042017Revenue 2018: $6,033,708Expenses 2018: $5,551,876Net Income 2018: $481,8322018Revenue 2019: $6,233,748Expenses 2019: $5,645,989Net Income 2019: $587,7592019Revenue 2020: $6,237,997Expenses 2020: $5,588,129Net Income 2020: $649,8682020Revenue 2021: $6,901,322Expenses 2021: $6,140,525Net Income 2021: $760,7972021Revenue 2022: $6,324,646Expenses 2022: $6,530,570Net Income 2022: -$205,9242022Revenue 2023: $8,192,098Expenses 2023: $7,384,256Net Income 2023: $807,8422023Revenue 2024: $7,973,681Expenses 2024: $7,734,497Net Income 2024: $239,1842024

Highlighted filing

2024

Revenue$7,973,681
Expenses$7,734,497
Net Income$239,184
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$14,027,990
Liabilities
$3,098,331
Net assets
$10,929,659
Revenue
$7,973,681
Expenses
$7,734,497
Net income
$239,184
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$14.0$3.10$10.9$7.97$7.73$0.24
2023Detailed filing. Detailed filing data is available for this year.$13.6$2.95$10.7$8.19$7.38$0.81
2022Detailed filing. Detailed filing data is available for this year.$12.1$2.28$9.81$6.32$6.53$0.21
2021Detailed filing. Detailed filing data is available for this year.$11.6$1.68$9.96$6.90$6.14$0.76
2020Detailed filing. Detailed filing data is available for this year.$11.0$1.82$9.16$6.24$5.59$0.65
2019Detailed filing. Detailed filing data is available for this year.$10.1$0.85$9.24$6.23$5.65$0.59
2018Detailed filing. Detailed filing data is available for this year.$9.51$0.89$8.62$6.03$5.55$0.48
2017Detailed filing. Detailed filing data is available for this year.$8.71$0.60$8.11$5.84$5.42$0.42
2016Detailed filing. Detailed filing data is available for this year.$8.33$0.67$7.66$5.77$5.48$0.29
2015Detailed filing. Detailed filing data is available for this year.$8.27$0.92$7.35$5.02$5.04$0.02
2014Detailed filing. Detailed filing data is available for this year.$7.94$0.58$7.36$4.91$4.89$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$8,324,291
Mission and Program Overview

Mission

The community is responsible for the operation and maintenance of the common property within the 3,500 acres with approximately 1,100 developed residential lots located in Jasper, Georgia. The maintenance of the roads and beaches open to the public provide an essential public benefit.

The community is responsible for the operation and maintenance of the common property within the 3,500 acres with approximately 1,100 developed residential lots located in Jasper, Georgia.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$10,565,399$10,786,071▲ $220,672
Rtn Earn Endowment Incm Other Fnds$9,847,912$10,690,475▲ $842,563
Cash and Non-Interest-Bearing Accounts$1,921,325$2,225,074▲ $303,749
Accounts Receivable$411,196$389,364▼ $21,832
Pd in Cap Srpls Land Bldg Eqp Fund$807,842$239,184▼ $568,658
Prepaid Expenses and Deferred Charges$96,724$117,646▲ $20,922
Inventories for Sale or Use$79,830$104,324▲ $24,494
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$13,610,629$14,027,990▲ $417,361
Other Assets Total$536,155$405,511▼ $130,644
Liabilities
Other Liabilities$2,661,412$2,849,159▲ $187,747
Accounts Payable and Accrued Expenses$293,463$249,172▼ $44,291
Total Liabilities$2,954,875$3,098,331▲ $143,456
Net Assets / Fund Balance
Total Net Assets Fund Balance$10,655,754$10,929,659▲ $273,905
Total Liabilities and Net Assets / Fund Balance$13,610,629$14,027,990▲ $417,361

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$4,194,486$4,000,658$8,195,144
Leasehold Improvements$2,682,581$4,022,438$6,705,019
Buildings$1,870,583$3,463,008$5,333,591
Equipment$948,302$3,323,964$4,272,266
Land$1,090,119-$1,090,119
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Thomas J PryorGeneral ManagerFT$179,478$39,299$218,777
John R LeachGolf Course SuperintendentFT$120,179-$120,179
Melissa S LeachDirector of Finance/AdminFT$119,372-$119,372

Board Members and Trustees

NameTitle
Arvin CreefPresident
Michael KahnVice President
Brian FeehanDirector
Charles RiceDirector
David StoneDirector
Sandra StewartDirector
Tanya McTeerDirector
Arty AllenSecretary
Ralph MorseTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Ascensus401k PlanPO Box 349 124 Eighth Ave NE, Brainerd, MN 56401$243,009
Fortiline WaterworksWater Line MaterialsPO Box 744053, Atlanta, GA 30384$213,188
ChaseCredit Card PurchasesPO Box 1423, Charlotte, NC 28201$196,227
Waste Mgmt of GAWaste HaulerPO Box 4648, Carol Stream, IL 60197$137,043
Global Builders Georgia IncContractor1632 Canton Rd, Jasper, GA 30143$124,264
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$6,937,533
Investment Income
$100,654
Other Revenue
$935,494
Change in Net Assets
$239,184

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,973,681
Total Revenue per Audited Statements
$7,973,681
Total Revenue per Form 990
$7,973,681
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,277,821
Other Expenses$3,456,676
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,682,202$670,550-$3,352,752
Depreciation Depletion$942,513--$942,513
Other Employee Benefits$355,175$88,794-$443,969
All Other Expenses$187,585$242,528-$430,113
Payroll Taxes$219,812$54,953-$274,765
Other Expenses$306,523$274,171-$274,171
Insurance$174,734$43,683-$218,417
Current Officers, Directors, Trustees, and Key Employees$87,450$21,862-$109,312
Pension Plan Contributions$77,618$19,405-$97,023
Information Technology$65,974$16,493-$82,467
Fees for Services Legal-$56,139-$56,139
Fees for Services Other$36,398$19,599-$55,997
Fees for Services Accounting-$31,096-$31,096
Advertising-$21,374-$21,374
Travel$7,084$373-$7,457
Total Functional Expenses$6,090,456$1,644,041$0$7,734,497

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,734,497
Total Expenses per Audited Statements$7,734,497
Total Expenses per Form 990$7,734,497
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Contract Liabilities$1,843,392
Assessments Received in Advance$403,896
Lease Liability$330,168
Accrued Payroll$256,532
Member Refund Payable$10,174
Water Deposits$5,494
Other Liabilties$4,490
Memorial Garden$1,129
Sales Tax Payable$390
Pro Tennis Payable$27
Gift Certificates$-3,177
Flexible Spending Deduction$-3,356
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
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
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
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 4

“Organization made changes to their CC&Rs. These changes involve the implementation of nightly resort fees for short-term rentals, clarifying rules regarding businesses in homes, and changing the minimum square footage for new homes.”

Form 990, Part VI, Section A, Line 6

“The corporation is a homeowner's association consisting of 1,100 residential lots. Owners are automatically granted membership in the Association upon purchase of their lot.”

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

“The President and Controller review the Form 990 before filing.”

Form 990, Part VI, Section B, Line 12C

“Board of Directors reviews the conflict of interest policy on a yearly basis by observation and supervision of all transactions, and vetting of all suppliers and business assoications.”

Form 990, Part VI, Section B, Line 15A

“The Search Committee recommends compensation to the Board of Directors. The General Manager's salary was set by the Board after interviewing potential candidates (based on typical area salaries paid for that specific position). Their performance is evaluated annually by the Board with increases determined by the Board (if they want to increase their compensation over and above the cost of living adjustment each year). Department managers' compensation is set by the General Manager with pay increases approved annually by the Board.”

Form 990, Part VI, Section C, Line 19

“Governing documents and financial statements are available on the organization's website and available at the administrations office upon request. Conflict of interest policy and financial statement requests from banks and outside organizations are made available upon request.”

Filing and Contact Details

Filer

Filer Name
Bent Tree Community Inc
EIN
58-1532300
Phone
7708932629
Address
40 Little Pine Mtn Road 20202, Jasper, GA 30143

Signing Officer

Name
Arvin Creef
Title
President
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Arvin Creef
Formed
1983
Legal Domicile
Ga
Voting Board Members
9
Independent Board Members
9
Employees
137
Volunteers
240

Preparer

Firm
Porter & Lasiewicz CPAs
Address
980 Enchanted Way Suite 104, Simi Valley, CA 93065
Preparer
Gary A Porter
Phone
8054336022
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Contributions = $34721”

Raw XML AppendixShowing 400 of 566 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/Form990PartVIISectionAGrp/PersonNm0Thomas J Pryor
IRS990/Form990PartVIISectionAGrp/PersonNm1John R Leach
IRS990/Form990PartVIISectionAGrp/PersonNm2Melissa S Leach
IRS990/Form990PartVIISectionAGrp/PersonNm3Arvin Creef
IRS990/Form990PartVIISectionAGrp/PersonNm4Michael Kahn
IRS990/Form990PartVIISectionAGrp/PersonNm5Arty Allen
IRS990/Form990PartVIISectionAGrp/PersonNm6Ralph Morse
IRS990/Form990PartVIISectionAGrp/PersonNm7Brian Feehan
IRS990/Form990PartVIISectionAGrp/PersonNm8Sandra Stewart
IRS990/Form990PartVIISectionAGrp/PersonNm9Tanya McTeer
IRS990/Form990PartVIISectionAGrp/PersonNm10Charles Rice
IRS990/Form990PartVIISectionAGrp/PersonNm11David Stone
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IRS990/Form990PartVIISectionAGrp/TitleTxt0General Manager
IRS990/Form990PartVIISectionAGrp/TitleTxt1Golf Course Superintendent
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director of Finance/Admin
IRS990/Form990PartVIISectionAGrp/TitleTxt3President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt5Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt6Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
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IRS990/MissionDesc0The community is responsible for the operation and maintenance of the common property within the 3,500 acres with approximately 1,100 developed residential lots located in Jasper, Georgia. The maintenance of the roads and beaches open to the public provide an essential public benefit.
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IRS990/PrincipalOfficerNm0Arvin Creef
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IRS990/ProgramServiceRevenueGrp/Desc0Golf Pro Shop
IRS990/ProgramServiceRevenueGrp/Desc1Membership Dues and Asses
IRS990/ProgramServiceRevenueGrp/Desc2Restaurant - 19th Hole
IRS990/ProgramServiceRevenueGrp/Desc3Water Construction
IRS990/ProgramServiceRevenueGrp/Desc4Water Operations
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IRS990/ProgSrvcAccomActy2Grp/Desc0The community owns and operates a private water system that meets or exceeds all federal, state, and local water safety standards. The Association is responsible for the maintenance, repair, reconstruction and distribution of water to members of the community and the common property.
IRS990/ProgSrvcAccomActy3Grp/Desc0The community provides recreational activities led by volunteers and offers a wide variety of recreational and social experiences. The facilities includes 2 swimming pools, tennis courts, an 18-hole class A PGA professional golf course, an equestrian center, and a lake for the enjoyment of residents and their guests.
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