Civic Intelligence

Lake Tyee

990 • Fiscal year 2022 • EIN 91-6180103

Jan 01, 2022 to Dec 31, 2022 • Filed on Sep 07, 2023

Organization ProfileWWW.LAKETYEE.ORG
4571 Burpee Hill RoadConcrete, WA 98237

(360) 853-7020

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

78th percentile

0.53x

Higher debt load relative to assets than 78% of similar nonprofits.

2022 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

71st percentile

0.81x

Higher debt load relative to revenue than 71% of similar nonprofits.

2022 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2022

Net Margin

52nd percentile

7.3%

Higher net margin than 52% of similar nonprofits.

2022 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2022 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2022

Asset Growth

60th percentile

4.4%

Faster asset growth than 60% of similar nonprofits.

2022 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

17th percentile

-6.2%

Faster revenue growth than 17% of similar nonprofits.

2022 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets78th percentile

Assets

Flat

$2,816,631

Flat from 2022

Net Assets

Flat

$1,320,011

Flat from 2022

Liabilities

Flat

$1,496,620

Flat from 2022

Revenue And Expenses
Liabilities / Revenue71st percentileNet Margin52nd percentile

Revenue

Flat

$1,850,804

Flat from 2022

Expenses

Flat

$1,714,877

Flat from 2022

Net Income

Flat

$135,927

Flat from 2022

Historical Trend

Balance Sheet Trend

Asset Growth60th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,233,317Liabilities 2011: $68,439Net Assets 2011: $1,164,8782011Assets 2012: $1,307,090Liabilities 2012: $73,268Net Assets 2012: $1,233,8222012Assets 2013: $1,713,877Liabilities 2013: $91,635Net Assets 2013: $1,622,2422013Assets 2014: $1,487,870Liabilities 2014: $79,895Net Assets 2014: $1,407,9752014Assets 2015: $1,598,080Liabilities 2015: $78,602Net Assets 2015: $1,519,4782015Assets 2016: $1,803,510Liabilities 2016: $80,194Net Assets 2016: $1,723,3162016Assets 2017: $1,941,300Liabilities 2017: $121,094Net Assets 2017: $1,820,2062017Assets 2018: $1,664,657Liabilities 2018: $114,063Net Assets 2018: $1,550,5942018Assets 2019: $1,911,720Liabilities 2019: $1,095,064Net Assets 2019: $816,6562019Assets 2020: $2,154,458Liabilities 2020: $1,150,038Net Assets 2020: $1,004,4202020Assets 2021: $2,697,804Liabilities 2021: $1,434,125Net Assets 2021: $1,263,6792021Assets 2022: $2,816,631Liabilities 2022: $1,496,620Net Assets 2022: $1,320,0112022Assets 2022: $2,816,631Liabilities 2022: $1,496,620Net Assets 2022: $1,320,0112022Assets 2023: $3,325,126Liabilities 2023: $2,298,828Net Assets 2023: $1,026,2982023Assets 2024: $3,686,228Liabilities 2024: $2,556,289Net Assets 2024: $1,129,9392024

Highlighted filing

2022

Assets$2,816,631
Liabilities$1,496,620
Net Assets$1,320,011
Open 2022 Filing

Operations Trend

Revenue Growth17th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,380,717Expenses 2011: $1,056,537Net Income 2011: $324,1802011Expenses 2012: $1,301,2812012Revenue 2013: $1,432,566Expenses 2013: $1,044,146Net Income 2013: $388,4202013Revenue 2014: $1,442,982Expenses 2014: $1,657,249Net Income 2014: -$214,2672014Revenue 2015: $1,674,999Expenses 2015: $1,563,496Net Income 2015: $111,5032015Revenue 2016: $1,675,693Expenses 2016: $1,471,855Net Income 2016: $203,8382016Revenue 2017: $1,684,453Expenses 2017: $1,580,483Net Income 2017: $103,9702017Revenue 2018: $1,768,843Expenses 2018: $2,038,455Net Income 2018: -$269,6122018Revenue 2019: $1,773,894Expenses 2019: $1,591,985Net Income 2019: $181,9092019Revenue 2020: $1,743,937Expenses 2020: $1,618,380Net Income 2020: $125,5572020Revenue 2021: $1,973,696Expenses 2021: $1,445,465Net Income 2021: $528,2312021Revenue 2022: $1,850,804Expenses 2022: $1,714,877Net Income 2022: $135,9272022Revenue 2022: $1,850,804Expenses 2022: $1,714,877Net Income 2022: $135,9272022Revenue 2023: $1,799,922Expenses 2023: $1,713,237Net Income 2023: $86,6852023Revenue 2024: $1,910,608Expenses 2024: $1,827,223Net Income 2024: $83,3852024

Highlighted filing

2022

Revenue$1,850,804
Expenses$1,714,877
Net Income$135,927
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Sep 7, 2023
Return Version
2022v5.0
Gross Receipts
$1,899,886
Mission and Program Overview

Mission

To operate and maintain the common areas of the association.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,266,114$2,520,297▲ $254,183
Land, Buildings, and Equipment, Net$294,454$168,998▼ $125,456
Accounts Receivable$110,506$96,353▼ $14,153
Prepaid Expenses and Deferred Charges$26,730$28,633▲ $1,903
Total Assets$2,697,804$2,816,631▲ $118,827
Other Assets Total-$2,350-
Liabilities
Other Liabilities$1,349,159$1,442,005▲ $92,846
Deferred Revenue$79,523$39,626▼ $39,897
Accounts Payable and Accrued Expenses$5,443$14,989▲ $9,546
Total Liabilities$1,434,125$1,496,620▲ $62,495
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,263,679$1,320,011▲ $56,332
Total Net Assets Fund Balance$1,263,679$1,320,011▲ $56,332
Total Liabilities and Net Assets / Fund Balance$2,697,804$2,816,631▲ $118,827

Asset Categories

AssetBook ValueDepreciationBasis
Land$93,576--
Equipment$75,422$507,365-
Compensation and Service Providers
Top Officer Pay78th percentile

Board Members and Trustees

NameTitle
Daniel PflugerPresident
Shane KerpanDirector
Joelle MilholmSecretary
Terry WaltonTreasurer
Cal StanfordVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Taylors Custom Built Pools And SpaPool Resurface1071 VAN DYK RD, Lynden, WA 98264$120,437
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,791,108
Investment Income
$59,696
Other Revenue
$0
Change in Net Assets
$135,927

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,850,804
Total Revenue per Audited Statements
$1,850,804
Total Revenue per Form 990
$1,850,804
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,108,777
Salaries, Compensation, and Employee Benefits$606,100
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$606,100--$606,100
All Other Expenses$202,966--$202,966
Office Expenses$101,099--$101,099
Fees for Services Legal$80,696--$80,696
Insurance$61,206--$61,206
Other Expenses$56,316--$56,316
Total Functional Expenses$1,714,877$0$0$1,714,877

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,714,877
Total Expenses per Audited Statements$1,714,877
Total Expenses per Form 990$1,714,877
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
Contract Liabilities$1,422,664
Accrued Payroll and Related$19,341
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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

“A member of the association would generally be a subscriber to the corporation's memorandum of association (articles of incorporation) with the member's name entered in the corporation's register of members when the firm is registered (or incorporated). Owners automatically become members of the association.”

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

“The corporation is structured to have members who have the right to elect directors of the corporation. During each year, the corporation holds an annual elections meeting where the association members elect the board members for the next year. The specific method of the board's election process is formally set in the corporation's organizational documents.”

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

“An organization's governing documents dictate the various resolutions that require membership approval. The bylaws specify when board meetings must be held and how many board members must be present to pass official business matters via vote. The association complies with all state requirements for community interest developments regarding membership approval.”

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

“The form 990 is prepared by an independent certified public accountant as part of the audit process. The form 990 is then provided to the board of directors for review and signature authorization prior to its filing.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are made available to the public via the website.”

Filing and Contact Details

Filer

Filer Name
Lake Tyee
EIN
91-6180103
Phone
3608537020
Address
4571 BURPEE HILL ROAD, CONCRETE, WA 98237

Signing Officer

Name
Daniel Pfluger
Title
President
Signed
2023-09-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel Pfluger
Formed
1974
Legal Domicile
Wa
Voting Board Members
5
Independent Board Members
5
Employees
15
Volunteers
20

Preparer

Firm
Newman Certified Public Accountant Pc
Address
10900 NE 4TH STREET SUITE 2300, BELLEVUE, WA 98004
Preparer
Jeremy Newman
Phone
8445607300
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Equipment 55,102 0 0 fuel 24,649 0 0 asphalt 22,615 0 0 road maintenance 20,544 0 0 depreciation 18,670 0 0 water system 13,289 0 0 janitorial 12,199 0 0 income tax expense 11,592 0 0 landscaping 8,504 0 0 fire prevention 7,795 0 0 licenses, permits & fees 4,723 0 0 property taxes 3,284 0 0 total 202,966 0 0”

Form 990, Part XI, Line 9

“Beginning balance adjustment 276,583 book to tax difference on lot sale gain -26,255 total 250,328”

Raw XML Appendix331 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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A MEMBER OF THE ASSOCIATION WOULD GENERALLY BE A SUBSCRIBER TO THE CORPORATION'S MEMORANDUM OF ASSOCIATION (ARTICLES OF INCORPORATION) WITH THE MEMBER'S NAME ENTERED IN THE CORPORATION'S REGISTER OF MEMBERS WHEN THE FIRM IS REGISTERED (OR INCORPORATED). OWNERS AUTOMATICALLY BECOME MEMBERS OF THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CORPORATION IS STRUCTURED TO HAVE MEMBERS WHO HAVE THE RIGHT TO ELECT DIRECTORS OF THE CORPORATION. DURING EACH YEAR, THE CORPORATION HOLDS AN ANNUAL ELECTIONS MEETING WHERE THE ASSOCIATION MEMBERS ELECT THE BOARD MEMBERS FOR THE NEXT YEAR. THE SPECIFIC METHOD OF THE BOARD'S ELECTION PROCESS IS FORMALLY SET IN THE CORPORATION'S ORGANIZATIONAL DOCUMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AN ORGANIZATION'S GOVERNING DOCUMENTS DICTATE THE VARIOUS RESOLUTIONS THAT REQUIRE MEMBERSHIP APPROVAL. THE BYLAWS SPECIFY WHEN BOARD MEETINGS MUST BE HELD AND HOW MANY BOARD MEMBERS MUST BE PRESENT TO PASS OFFICIAL BUSINESS MATTERS VIA VOTE. THE ASSOCIATION COMPLIES WITH ALL STATE REQUIREMENTS FOR COMMUNITY INTEREST DEVELOPMENTS REGARDING MEMBERSHIP APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS PREPARED BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT AS PART OF THE AUDIT PROCESS. THE FORM 990 IS THEN PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND SIGNATURE AUTHORIZATION PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC VIA THE WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EQUIPMENT 55,102 0 0 FUEL 24,649 0 0 ASPHALT 22,615 0 0 ROAD MAINTENANCE 20,544 0 0 DEPRECIATION 18,670 0 0 WATER SYSTEM 13,289 0 0 JANITORIAL 12,199 0 0 INCOME TAX EXPENSE 11,592 0 0 LANDSCAPING 8,504 0 0 FIRE PREVENTION 7,795 0 0 LICENSES, PERMITS & FEES 4,723 0 0 PROPERTY TAXES 3,284 0 0 TOTAL 202,966 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BEGINNING BALANCE ADJUSTMENT 276,583 BOOK TO TAX DIFFERENCE ON LOT SALE GAIN -26,255 TOTAL 250,328
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02697804
IRS990/TotalAssetsEOYAmt02816631
IRS990/TotalAssetsGrp/BOYAmt02697804
IRS990/TotalAssetsGrp/EOYAmt02816631
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01714877
IRS990/TotalFunctionalExpensesGrp/TotalAmt01714877
IRS990/TotalGrossUBIAmt059696
IRS990/TotalLiabilitiesBOYAmt01434125
IRS990/TotalLiabilitiesEOYAmt01496620
IRS990/TotalLiabilitiesGrp/BOYAmt01434125
IRS990/TotalLiabilitiesGrp/EOYAmt01496620
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01263679
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01320011
IRS990/TotalProgramServiceRevenueAmt01791108
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01791108
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01850804
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt059696
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02697804
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02816631
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04571 BURPEE HILL ROAD
IRS990/USAddress/CityNm0CONCRETE
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd098237
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.LAKETYEE.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DANIEL PFLUGER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-09-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LAKE TYEE
ReturnHeader/Filer/BusinessNameControlTxt0LAKE
ReturnHeader/Filer/EIN0916180103
ReturnHeader/Filer/PhoneNum03608537020
ReturnHeader/Filer/USAddress/AddressLine1Txt04571 BURPEE HILL ROAD
ReturnHeader/Filer/USAddress/CityNm0CONCRETE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098237
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263519134
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NEWMAN CERTIFIED PUBLIC ACCOUNTANT PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010900 NE 4TH STREET SUITE 2300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BELLEVUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd098004
ReturnHeader/PreparerPersonGrp/PhoneNum08445607300
ReturnHeader/PreparerPersonGrp/PreparationDt02023-10-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEREMY NEWMAN
ReturnHeader/ReturnTs02023-10-19T10:43:42-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DAN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0PFLUGER
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,816,631
Liabilities
$1,496,620
Net assets
$1,320,011
Revenue
$1,850,804
Expenses
$1,714,877
Net income
$135,927
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.69$2.56$1.13$1.91$1.83$0.08
2023Summary only. Only limited summary data is available for this year.$3.33$2.30$1.03$1.80$1.71$0.09
2022Detailed filing. Detailed filing data is available for this year.$2.82$1.50$1.32$1.85$1.71$0.14
2022Summary only. Only limited summary data is available for this year.$2.82$1.50$1.32$1.85$1.71$0.14
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.70$1.43$1.26$1.97$1.45$0.53
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.15$1.15$1.00$1.74$1.62$0.13
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.91$1.10$0.82$1.77$1.59$0.18
2018Summary only. Only limited summary data is available for this year.$1.66$0.11$1.55$1.77$2.04$0.27
2017Summary only. Only limited summary data is available for this year.$1.94$0.12$1.82$1.68$1.58$0.10
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.80$0.08$1.72$1.68$1.47$0.20
2015Detailed filing. Detailed filing data is available for this year.$1.60$0.08$1.52$1.67$1.56$0.11
2014Detailed filing. Detailed filing data is available for this year.$1.49$0.08$1.41$1.44$1.66$0.21
2013Detailed filing. Detailed filing data is available for this year.$1.71$0.09$1.62$1.43$1.04$0.39
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.31$0.07$1.23$1.30
2011Summary only. Only limited summary data is available for this year.$1.23$0.07$1.16$1.38$1.06$0.32