Civic Intelligence

Lake Forest Property Owners'

EIN 63-0787921 • 501(c)7 • Daphne, AL

View Organization Page

Profile

The association's primary purpose is to devote itself to the improvement and civic betterment of the lake forest development in baldwin county, alabama

1 Golf TerraceDaphne, AL 36526

n/A

Siviq Scores

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

Liabilities / Assets

27th percentile

0.20x

Higher debt load relative to assets than 27% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

30th percentile

0.34x

Higher debt load relative to revenue than 30% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2023

Net Margin

48th percentile

4.4%

Higher net margin than 48% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)7 • $5M-$10M nonprofits • Source year 2023

Asset Growth

47th percentile

1.5%

Faster asset growth than 47% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

14th percentile

-6.3%

Faster revenue growth than 14% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets27th percentile

Assets

Up

$5,662,152

Up $85,914 (+1.5%) from 2022

Liabilities

Down

$1,107,412

Down $47,249 (-4.1%) from 2022

Net Assets

Up

$4,554,740

Up $133,163 (+3.0%) from 2022

Operations
Liabilities / Revenue30th percentileNet Margin48th percentile

Revenue

Down

$3,271,019

Down $219,732 (-6.3%) from 2022

Expenses

Down

$3,127,266

Down $272,404 (-8.0%) from 2022

Net Income

Up

$143,753

Up $52,672 (+58%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth47th percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $2,348,173Liabilities 2011: $1,073,123Net Assets 2011: $1,275,0502011Assets 2012: $2,270,123Liabilities 2012: $980,658Net Assets 2012: $1,289,4652012Assets 2013: $2,646,180Liabilities 2013: $553,539Net Assets 2013: $2,092,6412013Assets 2014: $2,583,043Liabilities 2014: $554,741Net Assets 2014: $2,028,3022014Assets 2015: $2,544,175Liabilities 2015: $512,442Net Assets 2015: $2,031,7332015Assets 2016: $2,958,388Liabilities 2016: $589,606Net Assets 2016: $2,368,7822016Assets 2017: $3,496,946Liabilities 2017: $610,808Net Assets 2017: $2,886,1382017Assets 2018: $3,849,789Liabilities 2018: $854,124Net Assets 2018: $2,995,6652018Assets 2019: $4,385,057Liabilities 2019: $796,055Net Assets 2019: $3,589,0022019Assets 2020: $4,907,964Liabilities 2020: $728,076Net Assets 2020: $4,179,8882020Assets 2021: $5,004,953Liabilities 2021: $677,444Net Assets 2021: $4,327,5092021Assets 2022: $5,576,238Liabilities 2022: $1,154,661Net Assets 2022: $4,421,5772022Assets 2023: $5,662,152Liabilities 2023: $1,107,412Net Assets 2023: $4,554,7402023

Highlighted filing

2023

Assets$5,662,152
Liabilities$1,107,412
Net Assets$4,554,740
Open 2023 Filing

Operations Trend

Revenue Growth14th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $2,876,737Expenses 2011: $2,962,960Net Income 2011: -$86,2232011Revenue 2012: $2,877,492Expenses 2012: $2,850,575Net Income 2012: $26,9172012Revenue 2013: $4,042,483Expenses 2013: $3,239,307Net Income 2013: $803,1762013Revenue 2014: $2,881,112Expenses 2014: $2,945,451Net Income 2014: -$64,3392014Revenue 2015: $2,898,379Expenses 2015: $2,894,948Net Income 2015: $3,4312015Revenue 2016: $3,330,315Expenses 2016: $3,008,028Net Income 2016: $322,2872016Revenue 2017: $3,526,031Expenses 2017: $3,008,675Net Income 2017: $517,3562017Revenue 2018: $3,333,360Expenses 2018: $3,033,177Net Income 2018: $300,1832018Revenue 2019: $3,749,755Expenses 2019: $3,156,418Net Income 2019: $593,3372019Revenue 2020: $3,325,522Expenses 2020: $2,734,636Net Income 2020: $590,8862020Revenue 2021: $3,380,407Expenses 2021: $3,232,786Net Income 2021: $147,6212021Revenue 2022: $3,490,751Expenses 2022: $3,399,670Net Income 2022: $91,0812022Revenue 2023: $3,271,019Expenses 2023: $3,127,266Net Income 2023: $143,7532023

Highlighted filing

2023

Revenue$3,271,019
Expenses$3,127,266
Net Income$143,753
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$5,662,152
Liabilities
$1,107,412
Net assets
$4,554,740
Revenue
$3,271,019
Expenses
$3,127,266
Net income
$143,753
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.66$1.11$4.55$3.27$3.13$0.14
2022Detailed filing. Detailed filing data is available for this year.$5.58$1.15$4.42$3.49$3.40$0.09
2021Detailed filing. Detailed filing data is available for this year.$5.00$0.68$4.33$3.38$3.23$0.15
2020Detailed filing. Detailed filing data is available for this year.$4.91$0.73$4.18$3.33$2.73$0.59
2019Summary only. Only limited summary data is available for this year.$4.39$0.80$3.59$3.75$3.16$0.59
2018Detailed filing. Detailed filing data is available for this year.$3.85$0.85$3.00$3.33$3.03$0.30
2017Detailed filing. Detailed filing data is available for this year.$3.50$0.61$2.89$3.53$3.01$0.52
2016Detailed filing. Detailed filing data is available for this year.$2.96$0.59$2.37$3.33$3.01$0.32
2015Detailed filing. Detailed filing data is available for this year.$2.54$0.51$2.03$2.90$2.89$0.00
2014Detailed filing. Detailed filing data is available for this year.$2.58$0.55$2.03$2.88$2.95$0.06
2013Summary only. Only limited summary data is available for this year.$2.65$0.55$2.09$4.04$3.24$0.80
2012Summary only. Only limited summary data is available for this year.$2.27$0.98$1.29$2.88$2.85$0.03
2011Summary only. Only limited summary data is available for this year.$2.35$1.07$1.28$2.88$2.96$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Sep 3, 2025
Return Version
2023v6.0
Gross Receipts
$3,541,397
Mission and Program Overview

Mission

The association's primary purpose is to devote itself to the improvement and civic betterment of the lake forest development in baldwin county, alabama

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,952,745$2,864,545▼ $88,200
Cash and Non-Interest-Bearing Accounts$1,215,409$1,208,164▼ $7,245
Accounts Receivable$532,868$694,336▲ $161,468
Prepaid Expenses and Deferred Charges$87,202$101,234▲ $14,032
Inventories for Sale or Use$38,194$34,656▼ $3,538
Total Assets$5,576,238$5,662,152▲ $85,914
Other Assets Total$749,820$759,217▲ $9,397
Liabilities
Other Liabilities$647,719$559,050▼ $88,669
Deferred Revenue$408,522$411,755▲ $3,233
Accounts Payable and Accrued Expenses$98,420$136,607▲ $38,187
Total Liabilities$1,154,661$1,107,412▼ $47,249
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,421,577$4,554,740▲ $133,163
Total Net Assets Fund Balance$4,421,577$4,554,740▲ $133,163
Total Liabilities and Net Assets / Fund Balance$5,576,238$5,662,152▲ $85,914

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$4,865,240-$4,865,240
Equipment$-3,239,100$4,790,007$1,550,907
Land$783,275-$783,275
Buildings$455,130-$455,130
Other Assets Org$54,344--
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Byrian RamseyPresident
Mallory TapleyDirector at
Misty SabolDirector at
Charlotte GrahamSecretary
Tom OpdykeSergeant at
Sharon St LaurentTreasurer
Matt LawsVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,913,869
Investment Income
$47,898
Other Revenue
$309,252
Change in Net Assets
$143,753
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,130,434
Salaries, Compensation, and Employee Benefits$996,832
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$580,654$231,534-$812,188
Occupancy$76,751$604,568-$681,319
Fees for Services Legal-$299,643-$299,643
Fees for Services Management-$277,836-$277,836
Depreciation Depletion$255,273--$255,273
All Other Expenses$169,809--$169,809
Other Employee Benefits$88,656$22,519-$111,175
Fees for Services Other$17,723$62,562-$80,285
Payroll Taxes$49,793$9,834-$59,627
Office Expenses$2,500$32,551-$35,051
Information Technology$11,201$17,977-$29,178
Fees for Services Accounting-$28,940-$28,940
Other Expenses$20,445--$20,445
Pension Plan Contributions-$13,842-$13,842
Insurance$7,229$4,123-$11,352
Interest$2,014--$2,014
Total Functional Expenses$1,521,337$1,605,929$0$3,127,266
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
Lease Liability$401,785
Operating Lease Liability$122,536
Financing Lease Liability$22,484
Builders Damage Deposits$12,245
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“The association consists of two classes of members. The first class is full voting members. They may vote for the election of directors and upon all matters which require a vote of the membership. The second class is associate members. They may vote for the election of directors and upon all other matters concerning the country club and golf course which require a vote of the membership, but no other matters.”

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

“The association consists of two classes of members. The first class is full voting members. They may vote for the election of directors and upon all matters which require a vote of the membership. The second class is associate members. They may vote for the election of directors and upon all other matters concerning the country club and golf course which require a vote of the membership, but no other matters.”

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

“The association consists of two classes of members. The first class is full voting members. They may vote for the election of directors and upon all matters which require a vote of the membership. The second class is associate members. They may vote for the election of directors and upon all other matters concerning the country club and golf course which require a vote of the membership, but no other matters.”

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

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“The association has form 990 and 990-t on file at the association's office. The form is available for public inspection upon request.”

Filing and Contact Details

Filer

Filer Name
LAKE FOREST PROPERTY OWNERS'
EIN
63-0787921
Phone
2516260788
Address
1 GOLF TERRACE, DAPHNE, AL 36526

Signing Officer

Name
Byrian Ramsey
Title
President
Phone
2516260788
Signed
2025-09-03

Organization Details

Principal Officer
Byrian Ramsey
Formed
1971
Legal Domicile
Al
Voting Board Members
6
Independent Board Members
6
Employees
48

Preparer

Firm
Robertson Andreoli & Covington Pc
Address
100 HAND AVE, BAY MINETTE, AL 36507-4825
Preparer
Michael R Andreoli
Phone
2519375561
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Improvement and civic betterment of the lake forest development in baldwin county, alabama”

Form 990, Part XI, Line 9

“Book / tax depreciation difference -49,473”

Raw XML Appendix390 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
IRS990/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt098420
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0136607
IRS990/AccountsReceivableGrp/BOYAmt0532868
IRS990/AccountsReceivableGrp/EOYAmt0694336
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE ASSOCIATION'S PRIMARY PURPOSE IS TO DEVOTE ITSELF TO THE IMPROVEMENT AND CIVIC BETTERMENT OF THE LAKE FOREST DEVELOPMENT IN BALDWIN COUNTY, ALABAMA
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0169809
IRS990/AllOtherExpensesGrp/TotalAmt0169809
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0BILL DONATHAN
IRS990/BooksInCareOfDetail/PhoneNum02516260788
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01 GOLF TERRACE
IRS990/BooksInCareOfDetail/USAddress/CityNm0DAPHNE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd036526
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt01215409
IRS990/CashNonInterestBearingGrp/EOYAmt01208164
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt0116028
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt047898
IRS990/CYOtherExpensesAmt02130434
IRS990/CYOtherRevenueAmt0309252
IRS990/CYProgramServiceRevenueAmt02913869
IRS990/CYRevenuesLessExpensesAmt0143753
IRS990/CYSalariesCompEmpBnftPaidAmt0996832
IRS990/CYTotalExpensesAmt03127266
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03271019
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0408522
IRS990/DeferredRevenueGrp/EOYAmt0411755
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0255273
IRS990/DepreciationDepletionGrp/TotalAmt0255273
IRS990/Desc0IMPROVEMENT AND CIVIC BETTERMENT OF THE LAKE FOREST DEVELOPMENT IN BALDWIN COUNTY, ALABAMA
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt048
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExpenseAmt0171106
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt028940
IRS990/FeesForServicesAccountingGrp/TotalAmt028940
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt0299643
IRS990/FeesForServicesLegalGrp/TotalAmt0299643
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt0277836
IRS990/FeesForServicesManagementGrp/TotalAmt0277836
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt062562
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt017723
IRS990/FeesForServicesOtherGrp/TotalAmt080285
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0BYRIAN RAMSEY
IRS990/Form990PartVIISectionAGrp/PersonNm1MATT LAWS
IRS990/Form990PartVIISectionAGrp/PersonNm2CHARLOTTE GRAHAM
IRS990/Form990PartVIISectionAGrp/PersonNm3SHARON ST LAURENT
IRS990/Form990PartVIISectionAGrp/PersonNm4TOM OPDYKE
IRS990/Form990PartVIISectionAGrp/PersonNm5MISTY SABOL
IRS990/Form990PartVIISectionAGrp/PersonNm6MALLORY TAPLEY
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4SERGEANT AT
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR AT
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR AT
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/Form990TFiledInd0true
IRS990/FormationYr01971
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt03541397
IRS990/GrossRentsGrp/PersonalAmt0364212
IRS990/GrossSalesOfInventoryAmt0215418
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt06
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt017977
IRS990/InformationTechnologyGrp/ProgramServicesAmt011201
IRS990/InformationTechnologyGrp/TotalAmt029178
IRS990/InsuranceGrp/ManagementAndGeneralAmt04123
IRS990/InsuranceGrp/ProgramServicesAmt07229
IRS990/InsuranceGrp/TotalAmt011352
IRS990/InterestGrp/ProgramServicesAmt02014
IRS990/InterestGrp/TotalAmt02014
IRS990/InventoriesForSaleOrUseGrp/BOYAmt038194
IRS990/InventoriesForSaleOrUseGrp/EOYAmt034656
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt047898
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt047898
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt04790007
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02952745
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02864545
IRS990/LandBldgEquipCostOrOtherBssAmt07654552
IRS990/LegalDomicileStateCd0AL
IRS990/LessRentalExpensesGrp/PersonalAmt0154350
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE ASSOCIATION'S PRIMARY PURPOSE IS TO DEVOTE ITSELF TO THE IMPROVEMENT AND CIVIC BETTERMENT OF THE LAKE FOREST DEVELOPMENT IN BALDWIN COUNTY, ALABAMA
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt04421577
IRS990/NetAssetsOrFundBalancesEOYAmt04554740
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt062066
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt099390
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt037324
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0112014
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0209862
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt097848
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt04421577
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt04554740
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt0604568
IRS990/OccupancyGrp/ProgramServicesAmt076751
IRS990/OccupancyGrp/TotalAmt0681319
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt032551
IRS990/OfficeExpensesGrp/ProgramServicesAmt02500
IRS990/OfficeExpensesGrp/TotalAmt035051
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0749820
IRS990/OtherAssetsTotalGrp/EOYAmt0759217
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt022519
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt088656
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0111175
IRS990/OtherExpensesGrp/Desc0REPAIRS & RENTS
IRS990/OtherExpensesGrp/Desc1REPAIRS & RENTS
IRS990/OtherExpensesGrp/Desc2CONTRACT LABOR
IRS990/OtherExpensesGrp/Desc3COGS
IRS990/OtherExpensesGrp/ProgramServicesAmt0129811
IRS990/OtherExpensesGrp/ProgramServicesAmt179720
IRS990/OtherExpensesGrp/ProgramServicesAmt229758
IRS990/OtherExpensesGrp/ProgramServicesAmt320445
IRS990/OtherExpensesGrp/TotalAmt0129811
IRS990/OtherExpensesGrp/TotalAmt179720
IRS990/OtherExpensesGrp/TotalAmt229758
IRS990/OtherExpensesGrp/TotalAmt320445
IRS990/OtherLiabilitiesGrp/BOYAmt0647719
IRS990/OtherLiabilitiesGrp/EOYAmt0559050
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0231534
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0580654
IRS990/OtherSalariesAndWagesGrp/TotalAmt0812188
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt09834
IRS990/PayrollTaxesGrp/ProgramServicesAmt049793
IRS990/PayrollTaxesGrp/TotalAmt059627
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt013842
IRS990/PensionPlanContributionsGrp/TotalAmt013842
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt087202
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0101234
IRS990/PrincipalOfficerNm0BYRIAN RAMSEY
IRS990/PriorPeriodAdjustmentsAmt0-10590
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713910
IRS990/ProgramServiceRevenueGrp/BusinessCd1713910
IRS990/ProgramServiceRevenueGrp/BusinessCd2713910
IRS990/ProgramServiceRevenueGrp/BusinessCd3713910
IRS990/ProgramServiceRevenueGrp/BusinessCd4713910
IRS990/ProgramServiceRevenueGrp/Desc0GOLF GREEN FEES
IRS990/ProgramServiceRevenueGrp/Desc1NON-MEMBER GOLF GREEN FEES
IRS990/ProgramServiceRevenueGrp/Desc2GOLF MERCHANDISE-UNRELATED
IRS990/ProgramServiceRevenueGrp/Desc3MARINA
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02584833
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1145388
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt227423
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02584833
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1145388
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt289287
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt332008
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt427423
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt089287
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt132008
IRS990/ProgSrvcAccomActyOtherGrp/Desc0IMPROVEMENT AND CIVIC BETTERMENT OF THE LAKE FOREST DEVELOPMENT IN BALDWIN COUNTY, ALABAMA
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt01350231
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt06441
IRS990/PYOtherExpensesAmt02084407
IRS990/PYOtherRevenueAmt0633996
IRS990/PYProgramServiceRevenueAmt02850314
IRS990/PYRevenuesLessExpensesAmt0163151
IRS990/PYSalariesCompEmpBnftPaidAmt01243193
IRS990/PYTotalExpensesAmt03327600
IRS990/PYTotalRevenueAmt03490751
IRS990/ReconcilationRevenueExpnssAmt0143753
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt0209862
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0455130
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0455130
IRS990ScheduleD/EquipmentGrp/BookValueAmt0-3239100
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04790007
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01550907
IRS990ScheduleD/LandGrp/BookValueAmt0783275
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0783275
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0401785
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1180552
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2122536
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt354344
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0LEASE RECEIVABLE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1INVENTORY-LOTS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2ROU ASSETS-OPERATING
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3ROU ASSETS-FINANCING
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04865240
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt04865240
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0401785
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1122536
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt222484
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt312245
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OPERATING LEASE LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2FINANCING LEASE LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3BUILDERS DAMAGE DEPOSITS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02864545
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0759217
IRS990ScheduleD/TotalLiabilityAmt0559050
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0IMPROVEMENT AND CIVIC BETTERMENT OF THE LAKE FOREST DEVELOPMENT IN BALDWIN COUNTY, ALABAMA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ASSOCIATION CONSISTS OF TWO CLASSES OF MEMBERS. THE FIRST CLASS IS FULL VOTING MEMBERS. THEY MAY VOTE FOR THE ELECTION OF DIRECTORS AND UPON ALL MATTERS WHICH REQUIRE A VOTE OF THE MEMBERSHIP. THE SECOND CLASS IS ASSOCIATE MEMBERS. THEY MAY VOTE FOR THE ELECTION OF DIRECTORS AND UPON ALL OTHER MATTERS CONCERNING THE COUNTRY CLUB AND GOLF COURSE WHICH REQUIRE A VOTE OF THE MEMBERSHIP, BUT NO OTHER MATTERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ASSOCIATION CONSISTS OF TWO CLASSES OF MEMBERS. THE FIRST CLASS IS FULL VOTING MEMBERS. THEY MAY VOTE FOR THE ELECTION OF DIRECTORS AND UPON ALL MATTERS WHICH REQUIRE A VOTE OF THE MEMBERSHIP. THE SECOND CLASS IS ASSOCIATE MEMBERS. THEY MAY VOTE FOR THE ELECTION OF DIRECTORS AND UPON ALL OTHER MATTERS CONCERNING THE COUNTRY CLUB AND GOLF COURSE WHICH REQUIRE A VOTE OF THE MEMBERSHIP, BUT NO OTHER MATTERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ASSOCIATION CONSISTS OF TWO CLASSES OF MEMBERS. THE FIRST CLASS IS FULL VOTING MEMBERS. THEY MAY VOTE FOR THE ELECTION OF DIRECTORS AND UPON ALL MATTERS WHICH REQUIRE A VOTE OF THE MEMBERSHIP. THE SECOND CLASS IS ASSOCIATE MEMBERS. THEY MAY VOTE FOR THE ELECTION OF DIRECTORS AND UPON ALL OTHER MATTERS CONCERNING THE COUNTRY CLUB AND GOLF COURSE WHICH REQUIRE A VOTE OF THE MEMBERSHIP, BUT NO OTHER MATTERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ASSOCIATION HAS FORM 990 AND 990-T ON FILE AT THE ASSOCIATION'S OFFICE. THE FORM IS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BOOK / TAX DEPRECIATION DIFFERENCE -49,473
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0AL
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt05576238
IRS990/TotalAssetsEOYAmt05662152
IRS990/TotalAssetsGrp/BOYAmt05576238
IRS990/TotalAssetsGrp/EOYAmt05662152
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt048
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01605929
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01521337
IRS990/TotalFunctionalExpensesGrp/TotalAmt03127266
IRS990/TotalGrossUBIAmt0310650
IRS990/TotalLiabilitiesBOYAmt01154661
IRS990/TotalLiabilitiesEOYAmt01107412
IRS990/TotalLiabilitiesGrp/BOYAmt01154661
IRS990/TotalLiabilitiesGrp/EOYAmt01107412
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04421577
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04554740
IRS990/TotalOtherProgSrvcExpenseAmt01350231
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt028645
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt034930
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt06285
IRS990/TotalProgramServiceExpensesAmt01521337
IRS990/TotalProgramServiceRevenueAmt02913869
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02960369
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03271019
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0310650
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05576238
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05662152
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.LAKEFORESTDAPHNE.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0BYRIAN RAMSEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02516260788
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LAKE FOREST PROPERTY OWNERS'
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0LAKE
ReturnHeader/Filer/EIN0630787921
ReturnHeader/Filer/PhoneNum02516260788
ReturnHeader/Filer/USAddress/AddressLine1Txt01 GOLF TERRACE
ReturnHeader/Filer/USAddress/CityNm0DAPHNE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AL
ReturnHeader/Filer/USAddress/ZIPCd036526
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0631238802
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ROBERTSON ANDREOLI & COVINGTON PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0100 HAND AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BAY MINETTE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0365074825
ReturnHeader/PreparerPersonGrp/PhoneNum02519375561
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL R ANDREOLI
ReturnHeader/ReturnTs02025-09-12T14:27:24-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.