Liabilities / Assets
69th percentile
Higher debt load relative to assets than 69% of similar nonprofits.
EIN 58-2652686 • 501(c)4 • Lakemont, GA
Profile
Lake rabun association, inc. Is a nonprofit, social welfare organization dedicated to nurturing the beauty, serenity and quality of life on or around lake rabun. The organization promotes the conservation and preservation of lake rabun and the surrounding community as an aesthetic, recreational and educational resource for the general public.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
69th percentile
Higher debt load relative to assets than 69% of similar nonprofits.
Liabilities / Revenue
71st percentile
Higher debt load relative to revenue than 71% of similar nonprofits.
Net Margin
73rd percentile
Higher net margin than 73% of similar nonprofits.
Top Officer Pay
91st percentile
Higher top officer pay than 91% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
81st percentile
Faster asset growth than 81% of similar nonprofits.
Revenue Growth
91st percentile
Faster revenue growth than 91% of similar nonprofits.
Assets
Up$352,839
Up $53,679 (+18%) from 2023
Liabilities
Up$8,973
Up $2,610 (+41%) from 2023
Net Assets
Up$343,866
Up $51,069 (+17%) from 2023
Revenue
Up$309,186
Up $121,047 (+64%) from 2023
Expenses
Up$258,117
Up $52,207 (+25%) from 2023
Net Income
Up$51,069
Up $68,840 (+387%) from 2023
Most recent year
2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.
Lake rabun association, inc. Is a nonprofit, social welfare organization dedicated to nurturing the beauty, serenity and quality of life on or around lake rabun. The organization promotes the conservation and preservation of lake rabun and the surrounding community as an aesthetic, recreational and educational resource for the general public.
The association is dedicated to nurturing the beauty, serenity & quality of life around lake rabun.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $307,948 | $310,568 | ▲ $2,620 |
| Savings and Temporary Cash Investments | $232,623 | $245,925 | ▲ $13,302 |
| Inventories for Sale or Use | $65,813 | $61,002 | ▼ $4,811 |
| Cash and Non-Interest-Bearing Accounts | $4,139 | $3,797 | ▼ $342 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $311,988 | $320,674 | ▲ $8,686 |
| Other Assets Total | $9,413 | $9,950 | ▲ $537 |
| Liabilities | |||
| Other Liabilities | $4,040 | $10,106 | ▲ $6,066 |
| Total Liabilities | $4,040 | $10,106 | ▲ $6,066 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $307,948 | $310,568 | ▲ $2,620 |
| Total Liabilities and Net Assets / Fund Balance | $311,988 | $320,674 | ▲ $8,686 |
| Name | Title |
|---|---|
| Richard Simms | Board Chair |
| Richard Newkirk | President |
| Connie Thompson | Vice President |
| Felicia Lease | Trustee |
| Forrest Kennedy | Trustee |
| Hannah Salwen | Trustee |
| Keith Davidson | Trustee |
| Lori Hughes | Trustee |
| Marchie Hepner | Trustee |
| Mary Shannon Scott | Trustee |
| Mary Turner Troutman | Trustee |
| Maurice Rosenbaum | Trustee |
| Neal Creech | Trustee |
| Oakley Sutherland | Trustee |
| Peter Watt | Trustee |
| Rob King | Trustee |
| Ryan Simmons | Trustee |
| Susie Tillis | Trustee |
| Taylor Schweiger | Trustee |
| Victoria Anderson | Trustee |
| Anita Pittman | CFO |
| Pat Hickey | Secretary |
| Line Item | Amount |
|---|---|
| Other Expenses | $145,347 |
| Grants and Similar Amounts Paid | $44,546 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| All Other Expenses | $19,417 | $27,610 | - | $47,027 |
| Grants to Domestic Orgs | $44,546 | - | - | $44,546 |
| Other Expenses | $21,225 | $11,846 | - | $11,846 |
| Occupancy | $9,258 | $1,421 | - | $10,679 |
| Insurance | - | $5,069 | - | $5,069 |
| Total Functional Expenses | $140,375 | $49,518 | $0 | $189,893 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| North Georgia Community Foundation Inc | Gainesville, GA | 501(c)(3) | Scholarships for Graduates of Rabun County High Schools and Community Outreach Programs. | $44,546 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $44,348 |
| Fundraising Direct Expenses | $30,956 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Tour of Homes | $26,620 | $25,120 | $4,673 | $20,447 |
| Rabun Ramble 5k/10k Race | $36,428 | $18,678 | $17,891 | $787 |
| Total Events | $63,048 | $43,798 | $30,670 | $13,128 |
| Line Item | Amount |
|---|---|
| Section 527 Activity Spending | $0 |
| Liability | Amount |
|---|---|
| Due to Ngcf-lake Rabun Pavilion, LLC | $8,830 |
| Sales Tax Payable | $926 |
| Other Liabilities | $350 |
“Richard newkirk, president, is the father of marchie hepner, trustee.”
“Membership in the association is available to all individuals and families interested in the social welfare of the lake rabun community and who have demonstrated that interest by payment of the annual dues. Each current individual member and one representatve of each family that is a member present at an annual membership meeting is entitled to one vote on any matter of business.”
“The organiation's officers, other than the chief financial officer, are elected by the majority vote of the association membership present at the labor day weekend membership meeting each year and serve for one-year terms. The chief finanical officer is appointed by the other members of the executive committee. At each annual labor day weekend membership meeting, five trustees are elected by a majority vote of the association members present and serve for three-year terms. A chairman of the board is also elected by a majority vote of the association membership at the annual labor day weekend membership meeting to serve a one-year term.”
“The association's tax return is prepared by its chief financial officer who is a cpa, and it is reviewed by members of the organization's executive committee prior to filing. A copy of the return is available for review by all members of the board of trustees.”
“The organization's governing documents and financial statements are maintained by the association's secretary or cfo. Members of the organization may view its governing documents and finanical reports in the members only section of the organization's website. These documents and reports are available to the public upon request.”
“Supplies: program service expenses 11,513. Management and general expenses 89. Fundraising expenses 0. Total expenses 11,602. Technology expenses: program service expenses 0. Management and general expenses 11,287. Fundraising expenses 0. Total expenses 11,287. Professional fees: program service expenses 0. Management and general expenses 7,500. Fundraising expenses 0. Total expenses 7,500. Golf course fees: program service expenses 5,648. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,648. Printing: program service expenses 1,365. Management and general expenses 3,331. Fundraising expenses 0. Total expenses 4,696. Bank card fees: program service expenses 891. Management and general expenses 2,884. Fundraising expenses 0. Total expenses 3,775. Maintenance & repairs: program service expenses 0. Management and general expenses 1,436. Fundraising expenses 0. Total expenses 1,436. Miscellaneous expenses: program service expenses 0. Management and general expenses 451. Fundraising expenses 0. Total expenses 451. Postage & delivery: program service expenses 0. Management and general expenses 402. Fundraising expenses 0. Total expenses 402. Awards & recognition: program service expenses 0. Management and general expenses 200. Fundraising expenses 0. Total expenses 200. Business registration fee: program service expenses 0. Management and general expenses 30. Fundraising expenses 0. Total expenses 30.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THE ASSOCIATION IS DEDICATED TO NURTURING THE BEAUTY, SERENITY & QUALITY OF LIFE AROUND LAKE RABUN. |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 27610 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 19417 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 47027 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | ANITA M PITTMAN |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4044441728 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1092 LONG LAUREL RIDGE DRIVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | LAKEMONT |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 305522918 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 4139 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 3797 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContriRptFundraisingEventAmt | 0 | 19250 |
| IRS990/CostOfGoodsSoldAmt | 0 | 19637 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 150800 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 44546 |
| IRS990/CYInvestmentIncomeAmt | 0 | 417 |
| IRS990/CYOtherExpensesAmt | 0 | 145347 |
| IRS990/CYOtherRevenueAmt | 0 | 9502 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 31794 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 2620 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 189893 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 192513 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | COMMUNITY SPONSORSHIP: THE ORGANIZATION, THROUGH ITS FUNDRAISING ACTIVITIES, SUPPORTS THE LAKE RABUN FUND MAINTAINED BY THE NORTH GEORGIA COMMUNITY FOUNDATION, A 501(C)(3) ORGANIZATION. IN 2022, THE FUND AWARDED FIFTEEN 4-YEAR SCHOLARSHIPS ($3,500 PER YEAR) FOR RABUN COUNTY STUDENTS ATTENDING ACCREDITED HIGHER LEARNING INSTITUTIONS, FIVE TECHNICAL SCHOOL SCHOLARSHIPS ($1,000 PER YEAR), AND TWO GRADUATE SCHOOL SCHOLARSHIPS ($5,000 NONRECURRING GRANTS). DURING 2022, THE LAKE RABUN FUND SUPPORTED A TOTAL OF 54 STUDENTS ACTIVELY SHARING $156,000 IN ANNUAL SCHOLARSHIP FUNDING. IN ADDITION, THE LAKE RABUN FUND DONATED $100,050 TO OVER 40 CHARITABLE ORGANIZATIONS OPERATING IN THE RABUN COUNTY COMMUNITY DURING 2022. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 44546 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 16 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 17 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 18 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 19 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 20 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 21 | 6.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 14 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 15 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 16 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 19 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 20 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 21 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | VICTORIA ANDERSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | NEAL CREECH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | KEITH DAVIDSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | MARCHIE HEPNER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | LORI HUGHES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | FORREST KENNEDY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | ROB KING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | FELICIA LEASE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | MAURICE ROSENBAUM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | HANNAH SALWEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | TAYLOR SCHWEIGER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | MARY SHANNON SCOTT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | RYAN SIMMONS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | OAKLEY SUTHERLAND |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | SUSIE TILLIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | MARY TURNER TROUTMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | PETER WATT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | RICHARD SIMMS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 18 | RICHARD NEWKIRK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 19 | CONNIE THOMPSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 20 | PAT HICKEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 21 | ANITA PITTMAN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 19 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 20 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 21 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 19 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 20 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 21 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | BOARD CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 18 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 19 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 20 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 21 | CFO |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 2001 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 1 |
| IRS990/FundraisingAmt | 0 | 19250 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 30956 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 44348 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 22 |
| IRS990/GrantAmt | 0 | 44546 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 44546 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 44546 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 1 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 243106 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 15747 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 22 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 5069 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 5069 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 65813 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 61002 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 417 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 417 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | GA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 131550 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | LAKE RABUN ASSOCIATION, INC. IS A NONPROFIT, SOCIAL WELFARE ORGANIZATION DEDICATED TO NURTURING THE BEAUTY, SERENITY AND QUALITY OF LIFE ON OR AROUND LAKE RABUN. THE ORGANIZATION PROMOTES THE CONSERVATION AND PRESERVATION OF LAKE RABUN AND THE SURROUNDING COMMUNITY AS AN AESTHETIC, RECREATIONAL AND EDUCATIONAL RESOURCE FOR THE GENERAL PUBLIC. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 307948 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 310568 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 13392 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 13392 |
| IRS990/NetIncomeOrLossGrp/ExclusionAmt | 0 | -3890 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | -3890 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 1 |
| IRS990/NondeductibleContriDisclInd | 0 | 1 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 1421 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 9258 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 10679 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 9413 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 9950 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | FIREWORKS |
| IRS990/OtherExpensesGrp/Desc | 1 | CATERING |
| IRS990/OtherExpensesGrp/Desc | 2 | ENTERTAINMENT |
| IRS990/OtherExpensesGrp/Desc | 3 | SUBSCRIPTIONS & PUBLICA |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 3572 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 11846 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 27500 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 18429 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 21225 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 27500 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 22001 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 21225 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 11846 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 4040 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 10106 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | CONNIE THOMPSON |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | COMMUNITY EVENTS & PRO |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 31794 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 31794 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | SOCIAL WELFARE: THE ORGANIZATION PROMOTES SOCIAL WELFARE AND QUALITY OF LIFE FOR LAKE RESIDENTS AND VISITORS THROUGH A VARIETY OF EVENTS, INCLUDING MEMORIAL DAY, FOURTH OF JULY, LABOR DAY, AND THANKSGIVING ACTIVITIES. THE ORGANIZATION ALSO SPONSORS OTHER COMMUNITY BASED PROGRAMS SUCH AS LAKE CLEAN UP DAYS, LAKE AND BOATER SAFETY TRAINING, AND EDUCATIONAL PROGRAMS. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 90827 |
| IRS990/ProgSrvcAccomActy2Grp/GrantAmt | 0 | 0 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 31794 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | CONSERVATION AND PRESERVATION: THE ORGANIZATION'S LAKE CLEAN UP DAYS, LAKE AND BOATER SAFETY TRAINING, AND EDUCATIONAL PROGRAMS, AS WELL AS THE CONTRIBUTIONS OF ORGANIZATION VOLUNTEERS INVOLVED IN HEMLOCK TREATMENT AND ADOPT A TRAIL PROGRAMS, CONTRIBUTE SIGNIFICANTLY TO PRESERVATION OF THE LAKE AND SURROUNDING COMMUNITY FOR PUBLIC ENJOYMENT. THE ORGANIZATION, BASED UPON THE 2021 COMPLETION OF A STUDY REGARDING THE PHYSICAL AND ENVIRONMENTAL IMPACT OF SIGNIFICANT INCREASES IN WAKE AND WAVE ACTIVITY ON LAKE RABUN, INCREASED ITS EDUCATIONAL EFFORTS DURING 2022 TO MAXIMIZE WATER SAFETY FOR ALL RESIDENTS AND VISITORS. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 5002 |
| IRS990/ProgSrvcAccomActy3Grp/GrantAmt | 0 | 0 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 164050 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 71945 |
| IRS990/PYInvestmentIncomeAmt | 0 | 201 |
| IRS990/PYOtherExpensesAmt | 0 | 141263 |
| IRS990/PYOtherRevenueAmt | 0 | 16787 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 35250 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 3080 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 213208 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 216288 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 2620 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 307948 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 310568 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 232623 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 245925 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/Expended527ActivitiesAmt | 0 | 0 |
| IRS990ScheduleC/InternalFundsContributedAmt | 0 | 0 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 1 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 0 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 8830 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 926 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 350 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DUE TO NGCF-LAKE RABUN PAVILION, LLC |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | SALES TAX PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | OTHER LIABILITIES |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 10106 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt | 0 | 19250 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt | 0 | 17750 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt | 0 | 1500 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 30670 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | RABUN RAMBLE 5K/10K RACE |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm | 0 | TOUR OF HOMES |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt | 0 | 5523 |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt | 0 | 5523 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 36428 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt | 0 | 26620 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 63048 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 18678 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt | 0 | 25120 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 43798 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 13128 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 22564 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 17891 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt | 0 | 4673 |
| IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt | 0 | 646 |
| IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt | 0 | 1937 |
| IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt | 0 | 2583 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 1 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 44546 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501(C)(3) |
| IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt | 0 | 0 |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | SCHOLARSHIPS FOR GRADUATES OF RABUN COUNTY HIGH SCHOOLS AND COMMUNITY OUTREACH PROGRAMS. |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | NORTH GEORGIA COMMUNITY FOUNDATION INC |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 581610318 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 340 JESSE JEWELL PKWY SE SUITE 605 |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | GAINESVILLE |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 305017701 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION MAKES GRANTS AND CONTRIBUTIONS TO 501(C)(3) ORGANIZATIONS AND GOVERNMENT ENTITIES ONLY UPON VERIFICATION OF THE RECIPIENTS' TAX EXEMPT STATUS. THE EXECUTIVE COMMITTEE REVIEWS AND APPROVES ALL ACTIVITIES AND PROGRAMS FUNDED BY GRANTS OR CONTRIBUTIONS FROM THE ORGANIZATION. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 2: |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | RICHARD NEWKIRK, PRESIDENT, IS THE FATHER OF MARCHIE HEPNER, TRUSTEE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | MEMBERSHIP IN THE ASSOCIATION IS AVAILABLE TO ALL INDIVIDUALS AND FAMILIES INTERESTED IN THE SOCIAL WELFARE OF THE LAKE RABUN COMMUNITY AND WHO HAVE DEMONSTRATED THAT INTEREST BY PAYMENT OF THE ANNUAL DUES. EACH CURRENT INDIVIDUAL MEMBER AND ONE REPRESENTATVE OF EACH FAMILY THAT IS A MEMBER PRESENT AT AN ANNUAL MEMBERSHIP MEETING IS ENTITLED TO ONE VOTE ON ANY MATTER OF BUSINESS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ORGANIATION'S OFFICERS, OTHER THAN THE CHIEF FINANCIAL OFFICER, ARE ELECTED BY THE MAJORITY VOTE OF THE ASSOCIATION MEMBERSHIP PRESENT AT THE LABOR DAY WEEKEND MEMBERSHIP MEETING EACH YEAR AND SERVE FOR ONE-YEAR TERMS. THE CHIEF FINANICAL OFFICER IS APPOINTED BY THE OTHER MEMBERS OF THE EXECUTIVE COMMITTEE. AT EACH ANNUAL LABOR DAY WEEKEND MEMBERSHIP MEETING, FIVE TRUSTEES ARE ELECTED BY A MAJORITY VOTE OF THE ASSOCIATION MEMBERS PRESENT AND SERVE FOR THREE-YEAR TERMS. A CHAIRMAN OF THE BOARD IS ALSO ELECTED BY A MAJORITY VOTE OF THE ASSOCIATION MEMBERSHIP AT THE ANNUAL LABOR DAY WEEKEND MEMBERSHIP MEETING TO SERVE A ONE-YEAR TERM. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ASSOCIATION'S TAX RETURN IS PREPARED BY ITS CHIEF FINANCIAL OFFICER WHO IS A CPA, AND IT IS REVIEWED BY MEMBERS OF THE ORGANIZATION'S EXECUTIVE COMMITTEE PRIOR TO FILING. A COPY OF THE RETURN IS AVAILABLE FOR REVIEW BY ALL MEMBERS OF THE BOARD OF TRUSTEES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MAINTAINED BY THE ASSOCIATION'S SECRETARY OR CFO. MEMBERS OF THE ORGANIZATION MAY VIEW ITS GOVERNING DOCUMENTS AND FINANICAL REPORTS IN THE MEMBERS ONLY SECTION OF THE ORGANIZATION'S WEBSITE. THESE DOCUMENTS AND REPORTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
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