Civic Intelligence

Pine Mountain Club Property Owners Association Incorporated

EIN 74-1690314 • 501(c)7 • Pine Mountain Club, CA

View Organization Page

Profile

Management of the Pine Mountain Club POA and Enforcement of all CC&R's, along with the maintenance of all facilities in the POA including the maintenance of all assets and their retirment and replacement. Manage various facilities for members (equestrian center, golf course, clubhouse facility, restaurant and lounge, tennis courts, swimming pool, ponds, post office and all roads within the POA, etc.

Post Office Box PPine Mountain Club, CA 93222

pinemountainclub.net

Siviq Scores

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

Liabilities / Assets

79th percentile

0.67x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

69th percentile

1.03x

Higher debt load relative to revenue than 69% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2025

Net Margin

28th percentile

-1.4%

Higher net margin than 28% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

65th percentile

$160,000

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

501(c)7 • $5M-$10M nonprofits • Source year 2025

Asset Growth

26th percentile

-2.1%

Faster asset growth than 26% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

16th percentile

-5.0%

Faster revenue growth than 16% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets79th percentile

Assets

Down

$9,960,608

Down $213,246 (-2.1%) from 2024

Liabilities

Down

$6,650,217

Down $121,491 (-1.8%) from 2024

Net Assets

Down

$3,310,391

Down $91,755 (-2.7%) from 2024

Operations
Liabilities / Revenue69th percentileNet Margin28th percentile

Revenue

Down

$6,445,650

Down $338,691 (-5.0%) from 2024

Expenses

Up

$6,537,405

Up $83,829 (+1.3%) from 2024

Net Income

Down

-$91,755

Down $422,520 (-128%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth26th percentile

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

$15M$10M$5.0M$0Assets 2011: $4,370,836Liabilities 2011: $1,442,151Net Assets 2011: $2,928,6852011Assets 2012: $5,045,872Liabilities 2012: $1,551,227Net Assets 2012: $3,494,6452012Assets 2013: $5,463,235Liabilities 2013: $1,509,765Net Assets 2013: $3,953,4702013Assets 2014: $5,783,629Liabilities 2014: $1,582,760Net Assets 2014: $4,200,8692014Assets 2015: $6,088,783Liabilities 2015: $1,665,321Net Assets 2015: $4,423,4622015Assets 2016: $6,262,143Liabilities 2016: $1,715,444Net Assets 2016: $4,546,6992016Assets 2017: $6,741,200Liabilities 2017: $1,814,770Net Assets 2017: $4,926,4302017Assets 2018: $7,209,095Liabilities 2018: $2,299,961Net Assets 2018: $4,909,1342018Assets 2019: $7,406,399Liabilities 2019: $2,199,894Net Assets 2019: $5,206,5052019Assets 2020: $8,366,712Liabilities 2020: $2,471,198Net Assets 2020: $5,895,5142020Assets 2021: $8,882,616Liabilities 2021: $2,477,957Net Assets 2021: $6,404,6592021Assets 2022: $9,496,142Liabilities 2022: $2,837,536Net Assets 2022: $6,658,6062022Assets 2023: $10,022,534Liabilities 2023: $6,951,153Net Assets 2023: $3,071,3812023Assets 2024: $10,173,854Liabilities 2024: $6,771,708Net Assets 2024: $3,402,1462024Assets 2025: $9,960,608Liabilities 2025: $6,650,217Net Assets 2025: $3,310,3912025

Highlighted filing

2025

Assets$9,960,608
Liabilities$6,650,217
Net Assets$3,310,391
Open 2025 Filing

Operations Trend

Revenue Growth16th percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $5,060,726Expenses 2011: $4,885,866Net Income 2011: $174,8602011Revenue 2012: $4,977,420Expenses 2012: $4,411,460Net Income 2012: $565,9602012Revenue 2013: $4,956,512Expenses 2013: $4,497,687Net Income 2013: $458,8252013Revenue 2014: $4,911,979Expenses 2014: $4,664,580Net Income 2014: $247,3992014Revenue 2015: $4,882,414Expenses 2015: $4,707,059Net Income 2015: $175,3552015Revenue 2016: $4,790,270Expenses 2016: $4,667,033Net Income 2016: $123,2372016Revenue 2017: $4,877,459Expenses 2017: $4,497,728Net Income 2017: $379,7312017Revenue 2018: $5,032,112Expenses 2018: $4,796,968Net Income 2018: $235,1442018Revenue 2019: $5,246,267Expenses 2019: $4,949,036Net Income 2019: $297,2312019Revenue 2020: $5,558,885Expenses 2020: $4,869,876Net Income 2020: $689,0092020Revenue 2021: $5,454,214Expenses 2021: $4,945,069Net Income 2021: $509,1452021Revenue 2022: $5,911,726Expenses 2022: $5,657,779Net Income 2022: $253,9472022Revenue 2023: $5,756,636Expenses 2023: $5,836,784Net Income 2023: -$80,1482023Revenue 2024: $6,784,341Expenses 2024: $6,453,576Net Income 2024: $330,7652024Revenue 2025: $6,445,650Expenses 2025: $6,537,405Net Income 2025: -$91,7552025

Highlighted filing

2025

Revenue$6,445,650
Expenses$6,537,405
Net Income-$91,755
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$9,960,608
Liabilities
$6,650,217
Net assets
$3,310,391
Revenue
$6,445,650
Expenses
$6,537,405
Net income
-$91,755
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$9.96$6.65$3.31$6.45$6.54$0.09
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.2$6.77$3.40$6.78$6.45$0.33
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.0$6.95$3.07$5.76$5.84$0.08
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.50$2.84$6.66$5.91$5.66$0.25
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.88$2.48$6.40$5.45$4.95$0.51
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.37$2.47$5.90$5.56$4.87$0.69
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.41$2.20$5.21$5.25$4.95$0.30
2018Summary only. Only limited summary data is available for this year.$7.21$2.30$4.91$5.03$4.80$0.24
2017Summary only. Only limited summary data is available for this year.$6.74$1.81$4.93$4.88$4.50$0.38
2016Summary only. Only limited summary data is available for this year.$6.26$1.72$4.55$4.79$4.67$0.12
2015Summary only. Only limited summary data is available for this year.$6.09$1.67$4.42$4.88$4.71$0.18
2014Summary only. Only limited summary data is available for this year.$5.78$1.58$4.20$4.91$4.66$0.25
2013Summary only. Only limited summary data is available for this year.$5.46$1.51$3.95$4.96$4.50$0.46
2012Summary only. Only limited summary data is available for this year.$5.05$1.55$3.49$4.98$4.41$0.57
2011Summary only. Only limited summary data is available for this year.$4.37$1.44$2.93$5.06$4.89$0.17
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 13, 2026
Return Version
2024v5.2
Gross Receipts
$6,445,650
Mission and Program Overview

Mission

Management of the Pine Mountain Club POA and Enforcement of all CC&R's, along with the maintenance of all facilities in the POA including the maintenance of all assets and their retirment and replacement. Manage various facilities for members (equestrian center, golf course, clubhouse facility, restaurant and lounge, tennis courts, swimming pool, ponds, post office and all roads within the POA, etc.

In certain instances decisions of the board of directors require approval of the members. By-laws are ratified by the members' votes at annual members' meetings.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$6,113,367$4,632,005▼ $1,481,362
Land, Buildings, and Equipment, Net$3,180,957$3,357,429▲ $176,472
Rtn Earn Endowment Incm Other Fnds$3,402,146$3,310,391▼ $91,755
Cash and Non-Interest-Bearing Accounts$235,362$1,355,653▲ $1,120,291
Accounts Receivable$274,625$339,834▲ $65,209
Prepaid Expenses and Deferred Charges$252,918$193,619▼ $59,299
Inventories for Sale or Use$60,010$63,193▲ $3,183
Other Notes and Loans Receivable, Net$33,435$0▼ $33,435
Intangible Assets$13,438$12,643▼ $795
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-
Total Assets$10,173,854$9,960,608▼ $213,246
Other Assets Total$9,742$6,232▼ $3,510
Liabilities
Other Liabilities$4,778,872$5,021,782▲ $242,910
Deferred Revenue$1,713,593$1,482,088▼ $231,505
Accounts Payable and Accrued Expenses$279,243$146,347▼ $132,896
Total Liabilities$6,771,708$6,650,217▼ $121,491
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,402,146$3,310,391▼ $91,755
Total Liabilities and Net Assets / Fund Balance$10,173,854$9,960,608▼ $213,246

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$981,990$2,227,302$3,209,292
Leasehold Improvements$1,198,661$1,263,976$2,462,637
Buildings$448,406$1,197,407$1,645,813
Land$700,582-$700,582
Other Land Buildings$27,790$100,423$128,213
Compensation and Service Providers
Top Officer Pay65th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Todd GreisonGeneral ManagerFT$160,000$160,000

Board Members and Trustees

NameTitle
Jennifer EmettChairman
Richard BallardVice Chairman
Brad HudsonDirector
Cam AcostaDirector
Jennifer EmettDirector
Mark BaileyDirector
Philip GabrielDirector
Carolyn GilbertSecretary
Randall GatesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,206,053
Program Service Revenue
$1,012,654
Investment Income
$166,880
Other Revenue
$60,063
Change in Net Assets
$-91,755
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,729,960
Salaries, Compensation, and Employee Benefits$2,807,445
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$2,441,411
Other Expenses$652,092--$652,092
Payroll Taxes---$206,034
Current Officers, Directors, Trustees, and Key Employees---$160,000
Fees for Services Legal$131,036--$131,036
Fees for Services Accounting$24,337--$24,337
Depreciation Depletion---$794
Total Functional Expenses$3,729,166$0$0$6,537,405
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

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

Other Reported Liabilities

LiabilityAmount
Contract liabilities$4,620,870
Payroll & Related$157,907
Other Liabilities$114,059
Refundable Deposits$73,085
Income Tax Payable$47,571
Trust accounts$8,290
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

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

“The executive commitee meets to review the tax return before it is filed.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Pine Mountain Club Property Owners
EIN
74-1690314
Phone
6612423788
Address
Post Office Box P, Pine Mountain Club, CA 93222

Signing Officer

Name
Randall Gates
Title
Treasurer
Signed
2026-01-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Randall Gates
Formed
1975
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
81
Volunteers
53

Preparer

Firm
Griffin Group CPA PA
Address
2419 E Harbor Blvd Suite 54, Ventura, CA 93001
Preparer
Erik Hjartnes CPA
Phone
8009347172
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“The executive commitee meets to review the tax return before it is filed.”

Pt VI, Line 12C

“Review of purchase orders by the General Manager, Director of Administration, and Chief Financial Officer. Review of any vendors that disclose a relationship with a board member or office staff of the PMCPOA.”

Pt VI, Line 15B

“The Director of Administration manages all payroll and adjustments for employees' compensation. Recommendations come from the managers and are then reviewed by the General Manager and Director of Administration before presentation to the Board of Directors for approval. During the budgeting process compensation packages are reviewed and compared with market ratings as well as comparisons with other like positions.”

Pt VI, Line 19

“The Pine Mountain Club Property Owners Association publishes on their website and member paper when the governing documents are available. Once approved by the board of directors the final documents are made available to its members upon request. A summary is published in the local member newspaper. Any member in good standing can request copies of the governing documents.”

Pt VI, Line 6

“Members consist of lot owners within the Association.”

Pt VI, Line 7A

“Members elect the board members at the Association's a”

Pt VI, Line 7B

“In certain instances decisions of the board of diretors require approval of the members. By-laws are ratified by the members' votes at annual members' meetings.”

Raw XML AppendixShowing 400 of 456 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/Form990PartVIISectionAGrp/PersonNm1Jennifer Emett
IRS990/Form990PartVIISectionAGrp/PersonNm2Carolyn Gilbert
IRS990/Form990PartVIISectionAGrp/PersonNm3Randall Gates
IRS990/Form990PartVIISectionAGrp/PersonNm4Richard Ballard
IRS990/Form990PartVIISectionAGrp/PersonNm5Jennifer Emett
IRS990/Form990PartVIISectionAGrp/PersonNm6Cam Acosta
IRS990/Form990PartVIISectionAGrp/PersonNm7Brad Hudson
IRS990/Form990PartVIISectionAGrp/PersonNm8Mark Bailey
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IRS990/Form990PartVIISectionAGrp/TitleTxt0General Manager
IRS990/Form990PartVIISectionAGrp/TitleTxt1Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Vice Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
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IRS990/MissionDesc0Management of the Pine Mountain Club POA and Enforcement of all CC&R's, along with the maintenance of all facilities in the POA including the maintenance of all assets and their retirment and replacement. Manage various facilities for members (equestrian center, golf course, clubhouse facility, restaurant and lounge, tennis courts, swimming pool, ponds, post office and all roads within the POA, etc.
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IRS990/OtherRevenueMiscGrp/Desc0Gain on Sale of PMC Lots
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt123770
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0193619
IRS990/PrincipalOfficerNm0Randall Gates
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IRS990/ProgramServiceRevenueGrp/Desc0Bistro
IRS990/ProgramServiceRevenueGrp/Desc1Equestrian Center
IRS990/ProgramServiceRevenueGrp/Desc2Golf Course
IRS990/ProgramServiceRevenueGrp/Desc3Other Revenues
IRS990/ProgramServiceRevenueGrp/Desc4Post Office
IRS990/ProgramServiceRevenueGrp/ExclusionAmt0303144
IRS990/ProgramServiceRevenueGrp/ExclusionAmt186533
IRS990/ProgramServiceRevenueGrp/ExclusionAmt244889
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/RoyaltiesGrp/TotalAmt00
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IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt03402146
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IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01198661
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Other Liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Payroll & Related
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4Refundable Deposits
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5Trust accounts
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0160000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Todd Greison
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0General Manager
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0160000
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The executive commitee meets to review the tax return before it is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The executive commitee meets to review the tax return before it is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Review of purchase orders by the General Manager, Director of Administration, and Chief Financial Officer. Review of any vendors that disclose a relationship with a board member or office staff of the PMCPOA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Director of Administration manages all payroll and adjustments for employees' compensation. Recommendations come from the managers and are then reviewed by the General Manager and Director of Administration before presentation to the Board of Directors for approval. During the budgeting process compensation packages are reviewed and compared with market ratings as well as comparisons with other like positions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Pine Mountain Club Property Owners Association publishes on their website and member paper when the governing documents are available. Once approved by the board of directors the final documents are made available to its members upon request. A summary is published in the local member newspaper. Any member in good standing can request copies of the governing documents.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Members consist of lot owners within the Association.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Members elect the board members at the Association's a
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8In certain instances decisions of the board of diretors require approval of the members. By-laws are ratified by the members' votes at annual members' meetings.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Pt VI, Line 7b
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