Civic Intelligence

Summerlin North Community Association

EIN 88-0263084 • 501(c)4 • Las Vegas, NV

Profile

Association common area maintenance and management.

2120 Snow TrailLas Vegas, NV 89134

n/A

Siviq Scores

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

Liabilities / Assets

84th percentile

0.53x

Higher debt load relative to assets than 84% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

67th percentile

0.47x

Higher debt load relative to revenue than 67% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Net Margin

32nd percentile

0.9%

Higher net margin than 32% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

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

$10M-$25M nonprofits • Source year 2024

Asset Growth

71st percentile

11%

Faster asset growth than 71% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Annualized from 2022 to 2024

Revenue Growth

46th percentile

5.8%

Faster revenue growth than 46% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets84th percentile

Assets

Up

$12,354,436

Up $1,766,492 (+17%) from 2023

Liabilities

Up

$6,561,222

Up $1,646,031 (+33%) from 2023

Net Assets

Up

$5,793,214

Up $120,461 (+2.1%) from 2023

Operations
Liabilities / Revenue67th percentileNet Margin32nd percentile

Revenue

Down

$14,046,227

Down $55,654 (-0.4%) from 2023

Expenses

Up

$13,925,766

Up $683,986 (+5.2%) from 2023

Net Income

Down

$120,461

Down $739,640 (-86%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth71st percentile

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

$15M$10M$5.0M$0Assets 2011: $6,435,251Liabilities 2011: $601,500Net Assets 2011: $5,833,7512011Assets 2012: $7,628,741Liabilities 2012: $1,117,581Net Assets 2012: $6,511,1602012Assets 2013: $8,661,553Liabilities 2013: $992,628Net Assets 2013: $7,668,9252013Assets 2014: $9,197,308Liabilities 2014: $1,056,483Net Assets 2014: $8,140,8252014Assets 2015: $9,544,023Liabilities 2015: $898,551Net Assets 2015: $8,645,4722015Assets 2016: $9,553,622Liabilities 2016: $891,568Net Assets 2016: $8,662,0542016Assets 2017: $9,917,072Liabilities 2017: $946,274Net Assets 2017: $8,970,7982017Assets 2018: $10,070,110Liabilities 2018: $963,320Net Assets 2018: $9,106,7902018Assets 2019: $9,806,883Liabilities 2019: $945,701Net Assets 2019: $8,861,1822019Assets 2020: $9,840,827Liabilities 2020: $4,892,267Net Assets 2020: $4,948,5602020Assets 2021: $9,680,650Liabilities 2021: $4,834,929Net Assets 2021: $4,845,7212021Assets 2022: $10,002,474Liabilities 2022: $5,189,822Net Assets 2022: $4,812,6522022Assets 2023: $10,587,944Liabilities 2023: $4,915,191Net Assets 2023: $5,672,7532023Assets 2024: $12,354,436Liabilities 2024: $6,561,222Net Assets 2024: $5,793,2142024

Highlighted filing

2024

Assets$12,354,436
Liabilities$6,561,222
Net Assets$5,793,214
Open 2024 Filing

Operations Trend

Revenue Growth46th percentile

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

$15M$10M$5.0M$0-$5.0MRevenue 2011: $10,200,152Expenses 2011: $9,203,409Net Income 2011: $996,7432011Revenue 2012: $10,223,774Expenses 2012: $9,546,365Net Income 2012: $677,4092012Revenue 2013: $10,301,400Expenses 2013: $9,143,635Net Income 2013: $1,157,7652013Revenue 2014: $10,404,715Expenses 2014: $9,932,815Net Income 2014: $471,9002014Revenue 2015: $10,433,749Expenses 2015: $9,929,102Net Income 2015: $504,6472015Revenue 2016: $10,616,192Expenses 2016: $10,599,610Net Income 2016: $16,5822016Revenue 2017: $11,162,045Expenses 2017: $10,853,301Net Income 2017: $308,7442017Revenue 2018: $11,140,572Expenses 2018: $11,004,580Net Income 2018: $135,9922018Revenue 2019: $11,040,430Expenses 2019: $11,286,038Net Income 2019: -$245,6082019Revenue 2020: $10,928,112Expenses 2020: $11,040,985Net Income 2020: -$112,8732020Revenue 2021: $11,179,193Expenses 2021: $11,282,032Net Income 2021: -$102,8392021Revenue 2022: $12,553,483Expenses 2022: $12,586,552Net Income 2022: -$33,0692022Revenue 2023: $14,101,881Expenses 2023: $13,241,780Net Income 2023: $860,1012023Revenue 2024: $14,046,227Expenses 2024: $13,925,766Net Income 2024: $120,4612024

Highlighted filing

2024

Revenue$14,046,227
Expenses$13,925,766
Net Income$120,461
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$12,354,436
Liabilities
$6,561,222
Net assets
$5,793,214
Revenue
$14,046,227
Expenses
$13,925,766
Net income
$120,461
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.4$6.56$5.79$14.0$13.9$0.12
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.6$4.92$5.67$14.1$13.2$0.86
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.0$5.19$4.81$12.6$12.6$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.68$4.83$4.85$11.2$11.3$0.10
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.84$4.89$4.95$10.9$11.0$0.11
2019Summary only. Only limited summary data is available for this year.$9.81$0.95$8.86$11.0$11.3$0.25
2018Summary only. Only limited summary data is available for this year.$10.1$0.96$9.11$11.1$11.0$0.14
2017Summary only. Only limited summary data is available for this year.$9.92$0.95$8.97$11.2$10.9$0.31
2016Summary only. Only limited summary data is available for this year.$9.55$0.89$8.66$10.6$10.6$0.02
2015Summary only. Only limited summary data is available for this year.$9.54$0.90$8.65$10.4$9.93$0.50
2014Summary only. Only limited summary data is available for this year.$9.20$1.06$8.14$10.4$9.93$0.47
2013Summary only. Only limited summary data is available for this year.$8.66$0.99$7.67$10.3$9.14$1.16
2012Summary only. Only limited summary data is available for this year.$7.63$1.12$6.51$10.2$9.55$0.68
2011Summary only. Only limited summary data is available for this year.$6.44$0.60$5.83$10.2$9.20$1.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$14,046,227
Mission and Program Overview

Mission

Association common area maintenance and management.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$9,165,938$10,630,345▲ $1,464,407
Cap Stk Tr Prin Current Funds$5,672,753$5,793,214▲ $120,461
Accounts Receivable$1,258,985$1,504,387▲ $245,402
Prepaid Expenses and Deferred Charges$162,466$208,923▲ $46,457
Land, Buildings, and Equipment, Net$555$10,781▲ $10,226
Cash and Non-Interest-Bearing Accounts-$0-
Other Notes and Loans Receivable, Net-$0-
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$10,587,944$12,354,436▲ $1,766,492
Other Assets Total-$0-
Liabilities
Other Liabilities$4,773,470$6,382,404▲ $1,608,934
Accounts Payable and Accrued Expenses$141,721$178,818▲ $37,097
Total Liabilities$4,915,191$6,561,222▲ $1,646,031
Net Assets / Fund Balance
Total Net Assets Fund Balance$5,672,753$5,793,214▲ $120,461
Total Liabilities and Net Assets / Fund Balance$10,587,944$12,354,436▲ $1,766,492

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$10,781$183,387$194,168
Compensation and Service Providers
Top Officer Pay47th percentile

Board Members and Trustees

NameTitle
Cindy ParkerPresident
Benjamin PrattDirector
Elma DallalDirector
Jody OsburnDirector
David JohnsenSecretary
James StrasserTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$157,423
Other Revenue
$13,888,804
Change in Net Assets
$120,461

Audited Revenue Reconciliation

Revenue per Audited Statements
$13,576,323
Revenue Not Reported on Financial Statements
$469,904
Other Revenue Adjustments
$469,904
Total Revenue per Audited Statements
$13,576,323
Total Revenue per Form 990
$14,046,227
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$13,925,766
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management-$1,194,828-$1,194,828
Other Expenses$810,750--$810,750
All Other Expenses$66,012$399,548-$465,560
Office Expenses-$209,977-$209,977
Insurance-$150,294-$150,294
Fees for Services Other-$116,310-$116,310
Depreciation Depletion-$2,477-$2,477
Total Functional Expenses$11,852,332$2,073,434$0$13,925,766

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$13,925,766
Total Expenses per Audited Statements$13,848,833
Expenses per Audited Statements$12,604,432
Expenses Not Reported on Financial Statements$1,321,334
Other Expense Adjustments$1,321,334
Expenses Not Reported on Form 990$1,244,401
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$4,810,553
Prepaid Assessments$1,463,771
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
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
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, Part VI, Section A, Line 6

“All homeowners in the Association are members subject to the governing documents.”

Form 990, Part VI, Section A, Line 7A

“The Association conducts annual elections per the governing documents. Members cast ballots to elect board members.”

Form 990, Part VI, Section A, Line 7B

“Certain decisions are subject to membership approval, like special assessments or commencing certain types of litigation”

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

“Board reviews copy of the tax return, signs, and files the return.”

Form 990, Part VI, Section B, Line 12C

“Any board or management conflict of interest is required by state law to be disclosed to all members during board meetings.”

Form 990, Part VI, Section C, Line 19

“The organization's documents, policies, and financial statements are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Summerlin North Community Association
EIN
88-0263084
Phone
7025971945
Address
2120 Snow Trail, Las Vegas, NV 89134

Signing Officer

Name
James Strasser
Title
Treasurer
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Strasser
Formed
1990
Legal Domicile
Nv
Voting Board Members
6
Independent Board Members
6
Employees
0

Preparer

Firm
Hilburn & Lein CPAs
Address
5520 S Fort Apache Road, Las Vegas, NV 89148
Preparer
Gary W Lein
Phone
7025971945
Supplemental Narrative

Financial Statement Notes

Part XI, Line 4B: Other revenue amounts included on 990 but not included in F/S

“Bad Debts Adjustment $469904”

Part XII, Line 2D: Other expenses and losses per audited F/S

“CY Allowance for Doubtful Accounts $1244401”

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

“Bad Debt Adjustment $469904 PY Allowance for Doubtful Accounts $851430”

Raw XML Appendix378 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/AccountsPayableAccrExpnssGrp/EOYAmt0178818
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IRS990/AccountsReceivableGrp/EOYAmt01504387
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0Association common area maintenance and management.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0399548
IRS990/AllOtherExpensesGrp/ProgramServicesAmt066012
IRS990/AllOtherExpensesGrp/TotalAmt0465560
IRS990/AuditCommitteeInd0false
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Summerlin North Community Asso
IRS990/BooksInCareOfDetail/PhoneNum07025971945
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02120 Snow Trail
IRS990/BooksInCareOfDetail/USAddress/CityNm0Las Vegas
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NV
IRS990/BooksInCareOfDetail/USAddress/ZIPCd089134
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt05672753
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt05793214
IRS990/CashNonInterestBearingGrp/EOYAmt00
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0157423
IRS990/CYOtherExpensesAmt013925766
IRS990/CYOtherRevenueAmt013888804
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0120461
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt013925766
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt014046227
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt02477
IRS990/DepreciationDepletionGrp/TotalAmt02477
IRS990/Desc0Contributions to The Summerlin Council. This tax-exempt Organization provides various community services, events, and programs, such as an Easter Egg Hunt, Hometown Holidays, and a 4th of July event for the community of over 17,000 residential lots.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
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IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt05959881
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
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IRS990/FeesForServicesLegalGrp/TotalAmt00
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IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0Cindy Parker
IRS990/Form990PartVIISectionAGrp/PersonNm1Benjamin Pratt
IRS990/Form990PartVIISectionAGrp/PersonNm2Elma Dallal
IRS990/Form990PartVIISectionAGrp/PersonNm3Jody Osburn
IRS990/Form990PartVIISectionAGrp/PersonNm4David Johnsen
IRS990/Form990PartVIISectionAGrp/PersonNm5James Strasser
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
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IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt5Treasurer
IRS990/Form990ProvidedToGvrnBodyInd0true
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IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
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IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
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IRS990/IndependentAuditFinclStmtInd0true
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IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
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IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
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IRS990/LandBldgEquipBasisNetGrp/BOYAmt0555
IRS990/LandBldgEquipBasisNetGrp/EOYAmt010781
IRS990/LandBldgEquipCostOrOtherBssAmt0194168
IRS990/LegalDomicileStateCd0NV
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Association common area maintenance and management.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt05672753
IRS990/NetAssetsOrFundBalancesEOYAmt05793214
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
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IRS990/OfficeExpensesGrp/TotalAmt0209977
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Council Facility and Admin.
IRS990/OtherExpensesGrp/Desc1Landscaping
IRS990/OtherExpensesGrp/Desc2Utilities
IRS990/OtherExpensesGrp/Desc3Repairs and Maintenance
IRS990/OtherExpensesGrp/ProgramServicesAmt05959881
IRS990/OtherExpensesGrp/ProgramServicesAmt13410712
IRS990/OtherExpensesGrp/ProgramServicesAmt21604977
IRS990/OtherExpensesGrp/ProgramServicesAmt3810750
IRS990/OtherExpensesGrp/TotalAmt05959881
IRS990/OtherExpensesGrp/TotalAmt13410712
IRS990/OtherExpensesGrp/TotalAmt21604977
IRS990/OtherExpensesGrp/TotalAmt3810750
IRS990/OtherLiabilitiesGrp/BOYAmt04773470
IRS990/OtherLiabilitiesGrp/EOYAmt06382404
IRS990/OtherRevenueMiscGrp/BusinessCd0811000
IRS990/OtherRevenueMiscGrp/Desc0Assessment Revenue
IRS990/OtherRevenueMiscGrp/Desc1Easement Income
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt013298804
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt013298804
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1590000
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt0590000
IRS990/OtherRevenueTotalAmt013888804
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0162466
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0208923
IRS990/PrincipalOfficerNm0James Strasser
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0To oversee the overall development and maintenance of the Association.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt05892451
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0129712
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt013241780
IRS990/PYOtherRevenueAmt013972169
IRS990/PYRevenuesLessExpensesAmt0860101
IRS990/PYTotalExpensesAmt013241780
IRS990/PYTotalRevenueAmt014101881
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0120461
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt09165938
IRS990/SavingsAndTempCashInvstGrp/EOYAmt010630345
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesNotReportedAmt01244401
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt01321334
IRS990ScheduleD/ExpensesSubtotalAmt012604432
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt0108080
IRS990ScheduleD/OtherExpensesIncludedAmt01244401
IRS990ScheduleD/OtherExpensesNotIncludedAmt01321334
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt010781
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0183387
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0194168
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04810553
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11463771
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Contract Liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Prepaid Assessments
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0469904
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0469904
IRS990ScheduleD/RevenueSubtotalAmt013576323
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Bad Debts Adjustment $469904
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1CY Allowance for Doubtful Accounts $1244401
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Bad Debt Adjustment $469904 PY Allowance for Doubtful Accounts $851430
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XII, Line 2d: Other expenses and losses per audited F/S
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S
IRS990ScheduleD/TotalBookValueLandBuildingsAmt010781
IRS990ScheduleD/TotalExpensesPerForm990Amt013925766
IRS990ScheduleD/TotalLiabilityAmt06382404
IRS990ScheduleD/TotalRevenuePerForm990Amt014046227
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt013576323
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt013848833
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0All homeowners in the Association are members subject to the governing documents.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Association conducts annual elections per the governing documents. Members cast ballots to elect board members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Certain decisions are subject to membership approval, like special assessments or commencing certain types of litigation
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Board reviews copy of the tax return, signs, and files the return.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Any board or management conflict of interest is required by state law to be disclosed to all members during board meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The organization's documents, policies, and financial statements are made available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt010587944
IRS990/TotalAssetsEOYAmt012354436
IRS990/TotalAssetsGrp/BOYAmt010587944
IRS990/TotalAssetsGrp/EOYAmt012354436
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02073434
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt011852332
IRS990/TotalFunctionalExpensesGrp/TotalAmt013925766
IRS990/TotalGrossUBIAmt0590000
IRS990/TotalLiabilitiesBOYAmt04915191
IRS990/TotalLiabilitiesEOYAmt06561222
IRS990/TotalLiabilitiesGrp/BOYAmt04915191
IRS990/TotalLiabilitiesGrp/EOYAmt06561222
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05672753
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05793214
IRS990/TotalProgramServiceExpensesAmt011852332
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt013456227
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt014046227
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0590000
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt010587944
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt012354436
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02120 Snow Trail
IRS990/USAddress/CityNm0Las Vegas
IRS990/USAddress/StateAbbreviationCd0NV
IRS990/USAddress/ZIPCd089134
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0James Strasser
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Summerlin North Community Association
ReturnHeader/Filer/BusinessNameControlTxt0SUMM
ReturnHeader/Filer/EIN0880263084
ReturnHeader/Filer/PhoneNum07025971945
ReturnHeader/Filer/USAddress/AddressLine1Txt02120 Snow Trail
ReturnHeader/Filer/USAddress/CityNm0Las Vegas
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NV
ReturnHeader/Filer/USAddress/ZIPCd089134
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0880285699
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Hilburn & Lein CPAs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05520 S Fort Apache Road
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Las Vegas
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd089148
ReturnHeader/PreparerPersonGrp/PhoneNum07025971945
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Gary W Lein
ReturnHeader/ReturnTs02025-11-14T16:16:43-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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