Civic Intelligence

Lja Lake Association

EIN 82-4322719 • 501(c)3 • Angola, IN

Pub. 78 Eligible990-N Coverage

Profile

To aid and promote the enhancement and preservation of

PO Box 1071Angola, IN 46703

www.lakejames.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

78th percentile

25%

Higher net margin than 78% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

67th percentile

9.4%

Faster asset growth than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

65th percentile

12%

Faster revenue growth than 65% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$220,159

Up $18,930 (+9.4%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$220,159

Up $18,930 (+9.4%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin78th percentile

Revenue

Up

$79,723

Up $8,237 (+12%) from 2023

Expenses

Down

$60,013

Down $24,057 (-29%) from 2023

Net Income

Up

$19,710

Up $32,294 (+257%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth67th percentile

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

$300K$200K$100K$0Assets 2020: $189,833Liabilities 2020: $0Net Assets 2020: $189,8332020Assets 2021: $208,856Liabilities 2021: $0Net Assets 2021: $208,8562021Assets 2022: $213,033Liabilities 2022: $0Net Assets 2022: $213,0332022Assets 2023: $201,229Liabilities 2023: $0Net Assets 2023: $201,2292023Assets 2024: $220,159Liabilities 2024: $0Net Assets 2024: $220,1592024

Highlighted filing

2024

Assets$220,159
Liabilities$0
Net Assets$220,159
Open 2024 Filing

Operations Trend

Revenue Growth65th percentile

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

$300K$200K$100K$0-$100KRevenue 2020: $224,332Expenses 2020: $34,499Net Income 2020: $189,8332020Revenue 2021: $70,086Expenses 2021: $50,432Net Income 2021: $19,6542021Revenue 2022: $93,472Expenses 2022: $84,667Net Income 2022: $8,8052022Revenue 2023: $71,486Expenses 2023: $84,070Net Income 2023: -$12,5842023Revenue 2024: $79,723Expenses 2024: $60,013Net Income 2024: $19,7102024

Highlighted filing

2024

Revenue$79,723
Expenses$60,013
Net Income$19,710
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$220,159
Liabilities
$0
Net assets
$220,159
Revenue
$79,723
Expenses
$60,013
Net income
$19,710
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.20$0.00$2.20$0.80$0.60$0.20
2023Detailed filing. Detailed filing data is available for this year.$2.01$0.00$2.01$0.71$0.84$0.13
2022Detailed filing. Detailed filing data is available for this year.$2.13$0.00$2.13$0.93$0.85$0.09
2021Detailed filing. Detailed filing data is available for this year.$2.09$0.00$2.09$0.70$0.50$0.20
2020Detailed filing. Detailed filing data is available for this year.$1.90$0.00$1.90$2.24$0.34$1.90
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 10, 2025
Return Version
2024v5.2
Gross Receipts
$79,723
Mission and Program Overview

Mission

To aid and promote the enhancement and preservation of

Program Services

DescriptionGrantsExpenses
TO AID AND PROMOTE THE ENHANCEMENT AND PRESERVATION OF LAKE RESOURCES, USE, AND RECREATIONAL OPPORTUNITIES OF LAKE JAMES, STEUBEN COUNTY, IND$9,295$60,013
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
DOUG ATKINSONPresident-$0--
AUSTIN BUDREAUVice President-$0--
JIM PARSELLSecretary-$0--
CHRISTA J POMEROYTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Lja Lake Association
EIN
82-4322719
In Care Of
% CHRISTA POMEROY
Phone
2604331318
Address
PO BOX 1071, ANGOLA, IN 46703

Signing Officer

Name
Christa Pomeroy
Title
Treaxurer
Phone
2606680847
Signed
2025-11-10
Discuss with paid preparer
No

Preparer

Firm
Edmund R Sledzik & Associates LLC
Address
1704 SHAGBARK CIRCLE, RESTON, VA 20190-4437
Preparer
Keren S Staubs
Phone
7034717584
Supplemental Narrative

Additional Explanations

Part I Line 8

“Adjustment to balance $1.00”

Part I Line 10

“Grants and other assistance to domestic organizations and governments $9295.00”

Part I Line 16

“Conferences, conventions, and meetings $1497.00”

Part I Line 16

“Depreciation, depletion, and amortization $1970.00”

Part I Line 16

“Insurance $4075.00”

Part I Line 16

“Business expenses $898.00”

Part I Line 16

“Contributions - other tha $500.00”

Part I Line 16

“FUND EXPENSES $33292.00”

Part I Line 16

“OPERATIONS $931.00”

Part I Line 16

“PROGRAM EXPENSE $4439.00”

Part I Line 20

“Prior period adjustments -$780.00”

Raw XML Appendix194 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0CHRISTA POMEROY
IRS990EZ/BooksInCareOfDetail/PhoneNum02606680847
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0140 LANE 570A LAKE JAMES
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0FREMONT
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd046737
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0194333
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0215234
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt033342
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt019710
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0500
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0201229
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0220159
IRS990EZ/GrantsAndSimilarAmountsPaidAmt09295
IRS990EZ/GrossReceiptsAmt079723
IRS990EZ/InvestmentIncomeAmt06079
IRS990EZ/LandAndBuildingsGrp/BOYAmt06896
IRS990EZ/LandAndBuildingsGrp/EOYAmt04925
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt029210
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0201229
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0220159
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0201229
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0220159
IRS990EZ/OccupancyRentUtltsAndMaintAmt01752
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DOUG ATKINSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1AUSTIN BUDREAU
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JIM PARSELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3CHRISTA J POMEROY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt0-780
IRS990EZ/OtherExpensesTotalAmt047602
IRS990EZ/OtherRevenueTotalAmt01
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO AID AND PROMOTE THE ENHANCEMENT AND PRESERVATION OF
IRS990EZ/PrintingPublicationsPostageAmt0864
IRS990EZ/ProgramServiceRevenueAmt011091
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO AID AND PROMOTE THE ENHANCEMENT AND PRESERVATION OF LAKE RESOURCES, USE, AND RECREATIONAL OPPORTUNITIES OF LAKE JAMES, STEUBEN COUNTY, IND
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt09295
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt060013
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt060013
IRS990EZ/TotalProgramServiceExpensesAmt060013
IRS990EZ/TotalRevenueAmt079723
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.LAKEJAMES.ORG
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt062553
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt061987
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt065179
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt065910
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0220830
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0476459
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt06079
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt07023
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01451
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0879
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt031
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt015463
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt011091
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt02476
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt026842
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt03297
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt03471
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt047177
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt06079
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt07023
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01451
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0879
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt031
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt015463
IRS990ScheduleA/InvestmentIncomeCYPct00.03000
IRS990ScheduleA/InvestmentIncomePYPct00.02043
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.97130
IRS990ScheduleA/PublicSupportPY509Pct00.97957
IRS990ScheduleA/PublicSupportTotal509Amt0523636
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt073644
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt064463
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt092021
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt069207
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0224301
IRS990ScheduleA/Total509Grp/TotalAmt0523636
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt079723
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt071486
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt093472
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt070086
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0224332
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0539099
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ADJUSTMENT TO BALANCE $1.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Grants and other assistance to domestic organizations and governments $9295.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Conferences, conventions, and meetings $1497.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Depreciation, depletion, and amortization $1970.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Insurance $4075.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BUSINESS EXPENSES $898.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CONTRIBUTIONS - OTHER THA $500.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7FUND EXPENSES $33292.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8OPERATIONS $931.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9PROGRAM EXPENSE $4439.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Prior period adjustments -$780.00
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part I Line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part I Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part I Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part I Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Part I Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Part I Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Part I Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Part I Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Part I Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Part I Line 20
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRISTA POMEROY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREAXURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02606680847
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LJA LAKE ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0LJAL
ReturnHeader/Filer/EIN0824322719
ReturnHeader/Filer/InCareOfNm0% CHRISTA POMEROY
ReturnHeader/Filer/PhoneNum02604331318
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1071
ReturnHeader/Filer/USAddress/CityNm0ANGOLA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd046703
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0900902175
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0EDMUND R SLEDZIK & ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01704 SHAGBARK CIRCLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RESTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0VA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0201904437
ReturnHeader/PreparerPersonGrp/PhoneNum07034717584
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KEREN S STAUBS
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-10T15:18:45-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.