Liabilities / Assets
56th percentile
Tied with the lowest-debt nonprofits in its peer group.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
56th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
72nd percentile
Higher net margin than 72% of similar nonprofits.
Top Officer Pay
87th percentile
Higher top officer pay than 87% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
65th percentile
Faster asset growth than 65% of similar nonprofits.
Revenue Growth
56th percentile
Faster revenue growth than 56% of similar nonprofits.
Balance Sheet
Assets
Up$206,910
Up $14,601 (+7.6%) from 2022
Net Assets
Up$206,910
Up $14,601 (+7.6%) from 2022
Liabilities
Flat$0
Flat from 2022
Revenue And Expenses
Revenue
Up$73,187
Up $5,099 (+7.5%) from 2022
Expenses
Up$60,599
Up $13,250 (+28%) from 2022
Net Income
Down$12,588
Down $8,151 (-39%) from 2022
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2023 to Dec 31, 2023
- Signed
- Apr 9, 2024
- Return Version
- 2023v5.0
- Gross Receipts
- $73,187
Mission and Program Overview
Mission
Association is a group that provides upkeep of the property and enforces the associations' by-laws for the enjoyment of the owners.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PROVIDE UPKEEP OF THE PROPERTY AND ENFORCE THE ASSOCIATIONS' BY-LAWS FOR THE ENJOYMENT OF THE OWNERS. | $0 | $0 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| CHANNING WOODARD | President | - | $0 | - | - |
| DAVID BAKER | Vice President/Treasurer | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Whetstone Mountain Ranch
- EIN
- 82-3654205
- Phone
- 8178062204
- Address
- PO BOX 2183, CRESTED BUTTE, CO 81224
Signing Officer
- Name
- David Baker
- Title
- Treasurer
- Phone
- 8178062204
- Signed
- 2024-04-09
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Whitley Penn Llp
- Address
- 640 TAYLOR STREET SUITE 2200, FT WORTH, TX 76102
- Preparer
- Brandi Fletcher
- Phone
- 8172599100
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 4 - Other Investment Income
“Description: interest income. Amount: 217. Total to form 990-ez, line 14: 50,161.”
Form 990-ez, Part I, Line 8 - Other Revenue
“Description: rental income. Amount: 7,500.”
Form 990-ez, Part I, Line 14
“Description: depreciation. Amount: 2,461. Description: other expenses. Amount: 47,700.”
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: insurance. Amount: 2,939. Description: miscellaneous. Amount: 78. Description: corral. Amount: 4,704. Description: weed control. Amount: 668. Total to form 990-ez, line 16: 8,389.”
Form 990-ez, Part I, Line 20 - Other Changes in Net Assets
“Description: prior period adjustment. Amount: 2,013.”
Form 990-ez, Part II, Line 24 - Other Assets
“Description: other depreciable assets. Beg. Of year amount: 40,397. End of year amount: 37,936.”
Raw XML Appendix120 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | DAVID BAKER |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8178062204 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 2183 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | CRESTED BUTTE |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CO |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 81224 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 151912 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 168974 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 12588 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 2049 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 192309 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 206910 |
| IRS990EZ/GrossReceiptsAmt | 0 | 73187 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 217 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MembershipDuesAmt | 0 | 65470 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 192309 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 206910 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 192309 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 206910 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 50161 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 0.10 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 0.10 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | CHANNING WOODARD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | DAVID BAKER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDENT/TREASURER |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 40397 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 37936 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 2013 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 8389 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 7500 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | ASSOCIATION IS A GROUP THAT PROVIDES UPKEEP OF THE PROPERTY AND ENFORCES THE ASSOCIATIONS' BY-LAWS FOR THE ENJOYMENT OF THE OWNERS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDE UPKEEP OF THE PROPERTY AND ENFORCE THE ASSOCIATIONS' BY-LAWS FOR THE ENJOYMENT OF THE OWNERS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 60599 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/TotalRevenueAmt | 0 | 73187 |
| IRS990EZ/TypeOfOrganizationAssocInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: INTEREST INCOME. AMOUNT: 217. TOTAL TO FORM 990-EZ, LINE 14: 50,161. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: RENTAL INCOME. AMOUNT: 7,500. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: DEPRECIATION. AMOUNT: 2,461. DESCRIPTION: OTHER EXPENSES. AMOUNT: 47,700. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DESCRIPTION: INSURANCE. AMOUNT: 2,939. DESCRIPTION: MISCELLANEOUS. AMOUNT: 78. DESCRIPTION: CORRAL. AMOUNT: 4,704. DESCRIPTION: WEED CONTROL. AMOUNT: 668. TOTAL TO FORM 990-EZ, LINE 16: 8,389. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | DESCRIPTION: PRIOR PERIOD ADJUSTMENT. AMOUNT: 2,013. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 40,397. END OF YEAR AMOUNT: 37,936. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 14 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 2 |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DAVID BAKER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8178062204 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-04-09 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | WHETSTONE MOUNTAIN RANCH |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | OWNERS ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WHET |
| ReturnHeader/Filer/EIN | 0 | 823654205 |
| ReturnHeader/Filer/PhoneNum | 0 | 8178062204 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 2183 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | CRESTED BUTTE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CO |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 81224 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 752393478 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | WHITLEY PENN LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 640 TAYLOR STREET SUITE 2200 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | FT WORTH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | TX |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 76102 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8172599100 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | BRANDI FLETCHER |
| ReturnHeader/ReturnTs | 0 | 2024-04-09T18:00:43-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | DAVID |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | BAKER |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-12-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $206,910
- Liabilities
- $0
- Net assets
- $206,910
- Revenue
- $73,187
- Expenses
- $60,599
- Net income
- $12,588
| Balance Sheet | Operations | |||||
|---|---|---|---|---|---|---|
| Year | Assets | Liabilities | Net Assets | Revenue | Expenses | Net Income |
| 2024Detailed filing. Detailed filing data is available for this year. | $2.26 | $0.00 | $2.26 | $0.67 | $0.46 | $0.21 |
| 2023Detailed filing. Detailed filing data is available for this year. | $2.07 | $0.00 | $2.07 | $0.73 | $0.61 | $0.13 |
| 2022Detailed filing. Detailed filing data is available for this year. | $1.92 | $0.00 | $1.92 | $0.68 | $0.47 | $0.21 |