Civic Intelligence

Bent Tree Community Inc

990 • Fiscal year 2022 • EIN 58-1532300

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 14, 2023

Organization Profilewww.bent-tree.com

View Organization Page

40 Little Pine Mtn Road 20202Jasper, GA 30143

(770) 893-2629

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

57th percentile

0.19x

Higher debt load relative to assets than 57% of similar nonprofits.

2022 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2022

Liabilities / Revenue

59th percentile

0.36x

Higher debt load relative to revenue than 59% of similar nonprofits.

2022 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2022

Net Margin

25th percentile

-3.3%

Higher net margin than 25% of similar nonprofits.

2022 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2022

Top Officer Pay

51st percentile

$142,231

Higher top officer pay than 51% of similar nonprofits.

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

2022 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2022

Asset Growth

59th percentile

3.8%

Faster asset growth than 59% of similar nonprofits.

2022 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Revenue Growth

26th percentile

-8.4%

Faster revenue growth than 26% of similar nonprofits.

2022 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$12,087,116

Up $441,510 (+3.8%) from 2021

Net Assets

Down

$9,805,914

Down $155,049 (-1.6%) from 2021

Liabilities

Up

$2,281,202

Up $596,559 (+35%) from 2021

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin25th percentile

Revenue

Down

$6,324,646

Down $576,676 (-8.4%) from 2021

Expenses

Up

$6,530,570

Up $390,045 (+6.4%) from 2021

Net Income

Down

-$205,924

Down $966,721 (-127%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth59th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2022

Assets$12,087,116
Liabilities$2,281,202
Net Assets$9,805,914
Open 2022 Filing

Operations Trend

Revenue Growth26th percentile

Revenue, expenses, and net income across loaded years, with this 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

2022

Revenue$6,324,646
Expenses$6,530,570
Net Income-$205,924
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 14, 2023
Return Version
2022v5.0
Gross Receipts
$6,615,134
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
Rtn Earn Endowment Incm Other Fnds$9,200,166$10,011,838▲ $811,672
Land, Buildings, and Equipment, Net$9,341,227$9,256,843▼ $84,384
Cash and Non-Interest-Bearing Accounts$1,862,206$2,225,964▲ $363,758
Accounts Receivable$269,957$345,303▲ $75,346
Prepaid Expenses and Deferred Charges$51,013$46,922▼ $4,091
Inventories for Sale or Use$28,380$25,779▼ $2,601
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-
Pd in Cap Srpls Land Bldg Eqp Fund$760,797$-205,924▼ $966,721
Total Assets$11,645,606$12,087,116▲ $441,510
Other Assets Total$92,823$186,305▲ $93,482
Liabilities
Other Liabilities$1,616,905$2,200,316▲ $583,411
Accounts Payable and Accrued Expenses$67,738$80,886▲ $13,148
Total Liabilities$1,684,643$2,281,202▲ $596,559
Net Assets / Fund Balance
Total Net Assets Fund Balance$9,960,963$9,805,914▼ $155,049
Total Liabilities and Net Assets / Fund Balance$11,645,606$12,087,116▲ $441,510

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,979,177$3,527,743$7,506,920
Leasehold Improvements$1,908,233$3,561,768$5,470,001
Buildings$1,529,592$3,191,270$4,720,862
Equipment$749,722$3,065,124$3,814,846
Land$1,090,119-$1,090,119
Compensation and Service Providers
Top Officer Pay51st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Thomas FowlerGeneral ManagerFT$134,817$7,414$142,231

Board Members and Trustees

NameTitle
Glen HarrisPresident
Tom RobinsonVice President
Arty AllenDirector
David StoneDirector
Edie StephensDirector
Gary PyottDirector
Laird CarmichaelDirector
Mark ChristensenSecretary
Bob CrowlTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Southeastern Tank IncTank Distributor60 Vesta Rd, Lebanon, TN 37090$348,894
Nationwide Retirement Plans401(k) Plan AdminDepartment 781322 PO Box 78000, Detroit, MI 48278-1322$204,807
Nowack Howard LLCLegalPO Box 12017, Atlanta, GA 30355$163,962
United Community Bank Cardmember ServiceCredit Card ServicePO Box 790408, St Louis, MO 63179$154,025
US FoodsFood servicePO Box 281945, Atlanta, GA 30384$126,015
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$5,559,883
Investment Income
$10,056
Other Revenue
$754,707
Change in Net Assets
$-205,924

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,324,646
Total Revenue per Audited Statements
$6,324,646
Total Revenue per Form 990
$6,324,646
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,580,603
Other Expenses$2,949,967
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,189,540$547,385-$2,736,925
Depreciation Depletion$720,315--$720,315
Other Employee Benefits$328,722$82,181-$410,903
Other Expenses$260,253$19,589-$279,842
All Other Expenses$108,463$158,597-$267,060
Payroll Taxes$185,074$46,269-$231,343
Insurance$168,238$42,060-$210,298
Current Officers, Directors, Trustees, and Key Employees$95,366$23,842-$119,208
Pension Plan Contributions$65,779$16,445-$82,224
Information Technology$52,184$13,046-$65,230
Fees for Services Other$33,810$18,205-$52,015
Fees for Services Accounting-$19,561-$19,561
Fees for Services Legal-$15,364-$15,364
Advertising-$9,031-$9,031
Travel$8,181$431-$8,612
Total Functional Expenses$5,067,028$1,463,542$0$6,530,570

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,530,570
Total Expenses per Audited Statements$6,530,570
Total Expenses per Form 990$6,530,570
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
Assessments Received in Advance$1,888,694
Accrued Payroll$205,720
Lease Liability$89,958
Member Refund Payable$6,920
Sales Tax Payable$3,689
Water Deposits$2,751
Other Liabilties$1,190
Flexible Spending Deduction$816
Gift Certificates$551
Pro Tennis Payable$27
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
No
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 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
Glen Harris
Title
President
Signed
2023-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Glen Harris
Formed
1983
Legal Domicile
Ga
Voting Board Members
9
Independent Board Members
9
Employees
135
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 = $50875”

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0General Manager
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt6Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt7Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0true
IRS990/FormationYr01983
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IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt03353
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt03353
IRS990/GrossReceiptsAmt06615134
IRS990/GrossSalesOfInventoryAmt0153691
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt013046
IRS990/InformationTechnologyGrp/ProgramServicesAmt052184
IRS990/InformationTechnologyGrp/TotalAmt065230
IRS990/InsuranceGrp/ManagementAndGeneralAmt042060
IRS990/InsuranceGrp/ProgramServicesAmt0168238
IRS990/InsuranceGrp/TotalAmt0210298
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt028380
IRS990/InventoriesForSaleOrUseGrp/EOYAmt025779
IRS990/InvestmentIncomeGrp/ExclusionAmt06703
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt06703
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt036
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt013345905
IRS990/LandBldgEquipBasisNetGrp/BOYAmt09341227
IRS990/LandBldgEquipBasisNetGrp/EOYAmt09256843
IRS990/LandBldgEquipCostOrOtherBssAmt022602748
IRS990/LegalDomicileStateCd0GA
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt010080
IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt010080
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.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt09960963
IRS990/NetAssetsOrFundBalancesEOYAmt09805914
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt03353
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt03353
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/ExclusionAmt0-136797
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-136797
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt012812
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt092823
IRS990/OtherAssetsTotalGrp/EOYAmt0186305
IRS990/OtherChangesInNetAssetsAmt050875
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt082181
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0328722
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0410903
IRS990/OtherExpensesGrp/Desc0Repairs & Maintenance
IRS990/OtherExpensesGrp/Desc1Bad Debts
IRS990/OtherExpensesGrp/Desc2Operating Supplies
IRS990/OtherExpensesGrp/Desc3Utilities
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt051632
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1399904
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt219589
IRS990/OtherExpensesGrp/ProgramServicesAmt0464687
IRS990/OtherExpensesGrp/ProgramServicesAmt1386416
IRS990/OtherExpensesGrp/ProgramServicesAmt2260253
IRS990/OtherExpensesGrp/TotalAmt0516319
IRS990/OtherExpensesGrp/TotalAmt1399904
IRS990/OtherExpensesGrp/TotalAmt2386416
IRS990/OtherExpensesGrp/TotalAmt3279842
IRS990/OtherLiabilitiesGrp/BOYAmt01616905
IRS990/OtherLiabilitiesGrp/EOYAmt02200316
IRS990/OtherRevenueMiscGrp/BusinessCd0221000
IRS990/OtherRevenueMiscGrp/BusinessCd1531390
IRS990/OtherRevenueMiscGrp/BusinessCd2531390
IRS990/OtherRevenueMiscGrp/Desc0ETC Cable Income
IRS990/OtherRevenueMiscGrp/Desc1Late Fees
IRS990/OtherRevenueMiscGrp/Desc2Other Revenue
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt048147
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1819045
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt014232
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt148147
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2819045
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt014232
IRS990/OtherRevenueTotalAmt0891504
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0547385
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02189540
IRS990/OtherSalariesAndWagesGrp/TotalAmt02736925
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt046269
IRS990/PayrollTaxesGrp/ProgramServicesAmt0185074
IRS990/PayrollTaxesGrp/TotalAmt0231343
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0760797
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0-205924
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt016445
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt065779
IRS990/PensionPlanContributionsGrp/TotalAmt082224
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt051013
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt046922
IRS990/PrincipalOfficerNm0Glen Harris
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0451110
IRS990/ProgramServiceRevenueGrp/BusinessCd1531390
IRS990/ProgramServiceRevenueGrp/BusinessCd2722100
IRS990/ProgramServiceRevenueGrp/BusinessCd3221000
IRS990/ProgramServiceRevenueGrp/Desc0Golf Pro Shop
IRS990/ProgramServiceRevenueGrp/Desc1Membership Dues and Asses
IRS990/ProgramServiceRevenueGrp/Desc2Restaurant - 19th Hole
IRS990/ProgramServiceRevenueGrp/Desc3Water Construction
IRS990/ProgramServiceRevenueGrp/Desc4Water Operations
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0446859
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12851961
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2560310
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3595514
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4732965
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0446859
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12851961
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2560310
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3595514
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4732965
IRS990/ProgSrvcAccomActy2Grp/Desc0The community collects annual assessments from members for improved, unimproved and unbuildable lots located within the community's legal boundaries. The assessments also include capital improvements to the property, and capital maintenance and replacement for the common properties including 55 miles of road maintenance, repair and reconstruction, equipment replacement, and maintenance of building and other facilities located within the community's legal boundaries. The community provides quasi-government services by maintaining the grounds, roads, parks, and beaches, and a lake that are open to the general public. Bent Tree Community also provides public safety.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0283565
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.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0-10440
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt02852251
IRS990/PYOtherRevenueAmt0707614
IRS990/PYProgramServiceRevenueAmt06204148
IRS990/PYRevenuesLessExpensesAmt0760797
IRS990/PYSalariesCompEmpBnftPaidAmt03288274
IRS990/PYTotalExpensesAmt06140525
IRS990/PYTotalRevenueAmt06901322
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-205924
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt06427075
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt09200166
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt010011838
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01529592
IRS990ScheduleD/BuildingsGrp/DepreciationAmt03191270
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04720862
IRS990ScheduleD/EquipmentGrp/BookValueAmt0749722
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03065124

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$12,087,116
Liabilities
$2,281,202
Net assets
$9,805,914
Revenue
$6,324,646
Expenses
$6,530,570
Net income
-$205,924
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