Civic Intelligence

Sunriver Owners Association

990 • Fiscal year 2014 • EIN 93-0782374

Jan 01, 2014 to Dec 31, 2014 • Filed on Mar 24, 2014

Organization Profilewww.sunriverowners.org

View Organization Page

PO Box 3278Sunriver, OR 97707

(541) 593-2411

Siviq Scores

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

Liabilities / Assets

79th percentile

0.61x

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

2014 filings • $25M-$50M nonprofits • Source year 2014

Liabilities / Revenue

82nd percentile

1.54x

Higher debt load relative to revenue than 82% of similar nonprofits.

2014 filings • $25M-$50M nonprofits • Source year 2014

Net Margin

73rd percentile

20%

Higher net margin than 73% of similar nonprofits.

2014 filings • $25M-$50M nonprofits • Source year 2014

Top Officer Pay

28th percentile

$122,209

Higher top officer pay than 28% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

2014 filings • $25M-$50M nonprofits • Source year 2014

Asset Growth

67th percentile

7.9%

Faster asset growth than 67% of similar nonprofits.

2014 filings • $25M-$50M nonprofits • Annualized from 2013 to 2014

Revenue Growth

65th percentile

9.8%

Faster revenue growth than 65% of similar nonprofits.

2014 filings • $25M-$50M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets79th percentile

Assets

Up

$28,274,720

Up $2,075,342 (+7.9%) from 2013

Net Assets

Up

$11,060,481

Up $2,238,313 (+25%) from 2013

Liabilities

Down

$17,214,239

Down $162,971 (-0.9%) from 2013

Revenue And Expenses
Liabilities / Revenue82nd percentileNet Margin73rd percentile

Revenue

Up

$11,180,240

Up $998,131 (+9.8%) from 2013

Expenses

Down

$8,941,927

Down $208,674 (-2.3%) from 2013

Net Income

Up

$2,238,313

Up $1,206,805 (+117%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth67th percentile

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

$60M$40M$20M$0Assets 2010: $7,189,489Liabilities 2010: $1,092,952Net Assets 2010: $6,096,5372010Assets 2011: $23,703,204Liabilities 2011: $17,227,768Net Assets 2011: $6,475,4362011Assets 2012: $27,105,580Liabilities 2012: $19,314,920Net Assets 2012: $7,790,6602012Assets 2013: $26,199,378Liabilities 2013: $17,377,210Net Assets 2013: $8,822,1682013Assets 2014: $28,274,720Liabilities 2014: $17,214,239Net Assets 2014: $11,060,4812014Assets 2015: $27,448,484Liabilities 2015: $14,351,547Net Assets 2015: $13,096,9372015Assets 2016: $28,801,826Liabilities 2016: $13,050,788Net Assets 2016: $15,751,0382016Assets 2017: $31,135,815Liabilities 2017: $12,758,502Net Assets 2017: $18,377,3132017Assets 2018: $30,829,356Liabilities 2018: $11,195,978Net Assets 2018: $19,633,3782018Assets 2019: $32,023,244Liabilities 2019: $3,608,882Net Assets 2019: $28,414,3622019Assets 2020: $33,131,515Liabilities 2020: $3,837,301Net Assets 2020: $29,294,2142020Assets 2021: $34,928,405Liabilities 2021: $4,586,259Net Assets 2021: $30,342,1462021Assets 2022: $36,377,512Liabilities 2022: $4,357,788Net Assets 2022: $32,019,7242022Assets 2023: $37,806,944Liabilities 2023: $4,395,787Net Assets 2023: $33,411,1572023Assets 2024: $40,677,091Liabilities 2024: $5,324,537Net Assets 2024: $35,352,5542024

Highlighted filing

2014

Assets$28,274,720
Liabilities$17,214,239
Net Assets$11,060,481
Open 2014 Filing

Operations Trend

Revenue Growth65th percentile

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

$30M$20M$10M$0Expenses 2010: $5,995,4082010Expenses 2011: $6,207,3532011Expenses 2012: $8,081,4592012Revenue 2013: $10,182,109Expenses 2013: $9,150,601Net Income 2013: $1,031,5082013Revenue 2014: $11,180,240Expenses 2014: $8,941,927Net Income 2014: $2,238,3132014Revenue 2015: $11,415,956Expenses 2015: $9,363,736Net Income 2015: $2,052,2202015Revenue 2016: $11,838,304Expenses 2016: $9,184,203Net Income 2016: $2,654,1012016Revenue 2017: $12,129,070Expenses 2017: $9,502,795Net Income 2017: $2,626,2752017Revenue 2018: $12,346,625Expenses 2018: $11,090,560Net Income 2018: $1,256,0652018Revenue 2019: $20,277,052Expenses 2019: $11,496,068Net Income 2019: $8,780,9842019Revenue 2020: $10,026,173Expenses 2020: $9,146,321Net Income 2020: $879,8522020Revenue 2021: $11,186,087Expenses 2021: $10,138,155Net Income 2021: $1,047,9322021Revenue 2022: $12,894,557Expenses 2022: $11,216,979Net Income 2022: $1,677,5782022Revenue 2023: $14,585,987Expenses 2023: $13,194,554Net Income 2023: $1,391,4332023Revenue 2024: $14,692,356Expenses 2024: $12,750,959Net Income 2024: $1,941,3972024

Highlighted filing

2014

Revenue$11,180,240
Expenses$8,941,927
Net Income$2,238,313
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Mar 24, 2014
Return Version
2014v5.0
Gross Receipts
$11,226,281
Mission and Program Overview

Mission

Community safety & management

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$19,532,421$18,734,905▼ $797,516
Rtn Earn Endowment Incm Other Fnds$8,822,168$11,060,481▲ $2,238,313
Savings and Temporary Cash Investments$4,968,921$7,604,736▲ $2,635,815
Cash and Non-Interest-Bearing Accounts$1,037,079$1,486,293▲ $449,214
Prepaid Expenses and Deferred Charges$225,430$200,130▼ $25,300
Accounts Receivable$331,392$152,115▼ $179,277
Intangible Assets$64,026$59,254▼ $4,772
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-
Inventories for Sale or Use-$0-
Total Assets$26,199,378$28,274,720▲ $2,075,342
Other Assets Total$40,109$37,287▼ $2,822
Liabilities
Deferred Revenue$9,860,172$11,431,458▲ $1,571,286
Mortgage Notes Payable Secured by Investment Property$6,945,645$5,230,471▼ $1,715,174
Accounts Payable and Accrued Expenses$423,478$374,528▼ $48,950
Other Liabilities$147,915$177,782▲ $29,867
Total Liabilities$17,377,210$17,214,239▼ $162,971
Net Assets / Fund Balance
Total Net Assets Fund Balance$8,822,168$11,060,481▲ $2,238,313
Total Liabilities and Net Assets / Fund Balance$26,199,378$28,274,720▲ $2,075,342

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$18,734,905$6,279,707$25,014,612
Compensation and Service Providers
Top Officer Pay28th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Hugh PalcicGeneral ManagerFT$122,209$122,209

Board Members and Trustees

NameTitle
Pat HensleyPresident
David JendroVice President
Bob NelsonDirector
Bob WrightsonDirector
Jim FisterDirector
Mark MurrayDirector
Roger SmithAssistant Sec
Richard WhartonSecretary
Mike GockeTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
7 Peaks Paving LLCRoad WorkPO BOX 2085, Bend, OR 97709$506,297
Karnopp Peterson LLPLegal1201 NW WALL ST STE 300, Bend, OR 97701$234,110
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$11,166,200
Investment Income
$-447
Other Revenue
$14,487
Change in Net Assets
$2,238,313

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,180,240
Revenue Not Reported on Form 990
$67,657
Total Revenue per Audited Statements
$11,247,897
Total Revenue per Form 990
$11,180,240
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,119,588
Salaries, Compensation, and Employee Benefits$3,822,339
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,183,406$455,418-$2,638,824
Depreciation Depletion$1,168,067$63,154-$1,231,221
Other Employee Benefits$503,343$119,643-$622,986
All Other Expenses$276,302$97,955-$374,257
Fees for Services Legal-$264,023-$264,023
Payroll Taxes$204,081$48,510-$252,591
Insurance$152,812$38,203-$191,015
Pension Plan Contributions$150,060$35,669-$185,729
Interest$175,661--$175,661
Other Expenses$150,277--$150,277
Current Officers, Directors, Trustees, and Key Employees-$122,209-$122,209
Advertising$108,713--$108,713
Fees for Services Accounting-$52,619-$52,619
Occupancy$39,971$11,271-$51,242
Office Expenses-$13,081-$13,081
Conferences and Meetings$4,838$5,853-$10,691
Travel$5,309$2,985-$8,294
Total Functional Expenses$7,611,334$1,330,593$0$8,941,927

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$9,009,584
Expenses per Audited Statements$8,941,927
Total Expenses per Form 990$8,941,927
Expenses Not Reported on Form 990$67,657
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
Lobbying activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
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
Refundable Deposits$122,900
Deferred Comp Payable$37,287
Accrued Interest Payable-bank of America$7,695
Lease Deposits$6,000
Park Deposits$3,900
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
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, Line 6: Explanation of Classes of Members or Shareholder

“Each property owner of the community of Sunriver is considered to be a member of the Association.”

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

“The board is elected by the property owners.”

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

“Certain capital expenditures in excess of $25,000 require approval of the property owners.”

Form 990, Part VI, Line 11B: Form 990 Review Process

“The 990 was reviewed by management prior to filing.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“Board members and nominees are required to disclose any conflicts of interest.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“Compensation for the general manager is determined by the board. Compensation for other employees is set by management based on wage studies and the budget guidelines provided by the board.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Governing documents, the conflict of interest policy and financial statements are made available at the Association office. A summarized version of the audited financial statements is presented in the Association's monthly publication.”

Filing and Contact Details

Filer

Filer Name
Sunriver Owners Association
EIN
93-0782374
Phone
5415932411
Address
PO Box 3278, Sunriver, OR 97707

Signing Officer

Name
Hugh Palcic
Title
General Manager
Signed
2014-03-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Pat Hensley
Formed
1974
Legal Domicile
Or
Voting Board Members
9
Independent Board Members
9
Employees
179
Volunteers
100

Preparer

Firm
Harrigan Price Fronk & Co LLP
Address
975 SW Colorado Ave Suite 200, Bend, OR 97702
Preparer
Candace S Fronk
Phone
5413824791
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The Association is exempt from federal and state income taxes under Internal Revenue Code Section 501(c)(4).Regarding uncertain income tax positions, the Association will recognize in its financial statements the benefit of a tax position when it believes that tax position will more likely than not be sustained on audit based on the technical merits of the position. For an exempt Association, uncertain tax positions could result from unrelated business income activities or actions that jeopardize its status as tax-exempt, such as political activity, substantial lobbying expenditures or excessive unrelated business activities. The Association has concluded that it had no unrecognized income tax benefits at December 31, 2013 or December 31, 2014 and it has no tax positions for which it estimates a significant change over the next 12 months. The Association is subject to examination by state and federal tax authorities. With few exceptions, the Association is no longer subject to examination by major taxing authorities for years before 2011.”

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

“Interfund loan interest $20616 rental expenses $37797 loss on sale of fixed assets $8244 franchise lease rent $1000”

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

“Interfund loan interest $20616 rental expenses $37797 loss on sale of fixed assets $8244 franchise lease expense $1000”

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Assistant Sec
IRS990/Form990PartVIISectionAGrp/TitleTxt2President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9GENERAL MANAGER
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/Form990TFiledInd0true
IRS990/FormationYr01974
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt0-8244
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt011226281
IRS990/GrossRentsGrp/RealAmt052284
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt038203
IRS990/InsuranceGrp/ProgramServicesAmt0152812
IRS990/InsuranceGrp/TotalAmt0191015
IRS990/IntangibleAssetsGrp/BOYAmt064026
IRS990/IntangibleAssetsGrp/EOYAmt059254
IRS990/InterestGrp/ProgramServicesAmt0175661
IRS990/InterestGrp/TotalAmt0175661
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt07797
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt07797
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt063
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt06279707
IRS990/LandBldgEquipBasisNetGrp/BOYAmt019532421
IRS990/LandBldgEquipBasisNetGrp/EOYAmt018734905
IRS990/LandBldgEquipCostOrOtherBssAmt025014612
IRS990/LegalDomicileStateCd0OR
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt08244
IRS990/LessRentalExpensesGrp/RealAmt037797
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0COMMUNITY SAFETY & MANAGEMENT
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt06945645
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt05230471
IRS990/NetAssetsOrFundBalancesBOYAmt08822168
IRS990/NetAssetsOrFundBalancesEOYAmt011060481
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-8244
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-8244
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt014487
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt014487
IRS990/NetUnrelatedBusTxblIncmAmt03370
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt011271
IRS990/OccupancyGrp/ProgramServicesAmt039971
IRS990/OccupancyGrp/TotalAmt051242
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt013081
IRS990/OfficeExpensesGrp/TotalAmt013081
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt040109
IRS990/OtherAssetsTotalGrp/EOYAmt037287
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0119643
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0503343
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0622986
IRS990/OtherExpensesGrp/Desc0OTHER RECREATION EXPENSES
IRS990/OtherExpensesGrp/Desc1ENVIRONMENTAL EXPENSES
IRS990/OtherExpensesGrp/Desc2OTHER ROAD & COMMON AREA EXP
IRS990/OtherExpensesGrp/Desc3SUPPLIES
IRS990/OtherExpensesGrp/ProgramServicesAmt01966884
IRS990/OtherExpensesGrp/ProgramServicesAmt1313194
IRS990/OtherExpensesGrp/ProgramServicesAmt2208416
IRS990/OtherExpensesGrp/ProgramServicesAmt3150277
IRS990/OtherExpensesGrp/TotalAmt01966884
IRS990/OtherExpensesGrp/TotalAmt1313194
IRS990/OtherExpensesGrp/TotalAmt2208416
IRS990/OtherExpensesGrp/TotalAmt3150277
IRS990/OtherLiabilitiesGrp/BOYAmt0147915
IRS990/OtherLiabilitiesGrp/EOYAmt0177782
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0455418
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02183406
IRS990/OtherSalariesAndWagesGrp/TotalAmt02638824
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt048510
IRS990/PayrollTaxesGrp/ProgramServicesAmt0204081
IRS990/PayrollTaxesGrp/TotalAmt0252591
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt035669
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0150060
IRS990/PensionPlanContributionsGrp/TotalAmt0185729
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0225430
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0200130
IRS990/PrincipalOfficerNm0PAT HENSLEY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0511110
IRS990/ProgramServiceRevenueGrp/Desc0ACCESS CARD REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1COMMUNICATION DEPT INCOME
IRS990/ProgramServiceRevenueGrp/Desc2Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/Desc3Recreation Revenue
IRS990/ProgramServiceRevenueGrp/Desc4SPECIAL DISTRICT REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0332640
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt16847468
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt23170999
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3199072
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0332640
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1234079
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt26847468
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt33170999
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4199072
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt0234079
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt06789
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt05504781
IRS990/PYOtherRevenueAmt012563
IRS990/PYProgramServiceRevenueAmt010162757
IRS990/PYRevenuesLessExpensesAmt01031508
IRS990/PYSalariesCompEmpBnftPaidAmt03645820
IRS990/PYTotalExpensesAmt09150601
IRS990/PYTotalRevenueAmt010182109
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt02238313
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt014487
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt011166200
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt08822168
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt011060481
IRS990/SavingsAndTempCashInvstGrp/BOYAmt04968921
IRS990/SavingsAndTempCashInvstGrp/EOYAmt07604736
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/ExpensesNotReportedAmt067657
IRS990ScheduleD/ExpensesSubtotalAmt08941927
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt067657
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt018734905
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt06279707
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt025014612
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt07695
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt137287
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt26000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt33900
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4122900
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED INTEREST PAYABLE-BANK OF AMERICA
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEFERRED COMP PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2LEASE DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3PARK DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4REFUNDABLE DEPOSITS
IRS990ScheduleD/OtherRevenueAmt067657
IRS990ScheduleD/RevenueNotReportedAmt067657
IRS990ScheduleD/RevenueSubtotalAmt011180240
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Association is exempt from federal and state income taxes under Internal Revenue Code Section 501(c)(4).Regarding uncertain income tax positions, the Association will recognize in its financial statements the benefit of a tax position when it believes that tax position will more likely than not be sustained on audit based on the technical merits of the position. For an exempt Association, uncertain tax positions could result from unrelated business income activities or actions that jeopardize its status as tax-exempt, such as political activity, substantial lobbying expenditures or excessive unrelated business activities. The Association has concluded that it had no unrecognized income tax benefits at December 31, 2013 or December 31, 2014 and it has no tax positions for which it estimates a significant change over the next 12 months. The Association is subject to examination by state and federal tax authorities. With few exceptions, the Association is no longer subject to examination by major taxing authorities for years before 2011.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1INTERFUND LOAN INTEREST $20616 RENTAL EXPENSES $37797 LOSS ON SALE OF FIXED ASSETS $8244 FRANCHISE LEASE RENT $1000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2INTERFUND LOAN INTEREST $20616 RENTAL EXPENSES $37797 LOSS ON SALE OF FIXED ASSETS $8244 FRANCHISE LEASE EXPENSE $1000
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 2d: Other expenses and losses per audited F/S
IRS990ScheduleD/TotalBookValueLandBuildingsAmt018734905
IRS990ScheduleD/TotalExpensesPerForm990Amt08941927
IRS990ScheduleD/TotalLiabilityAmt0177782
IRS990ScheduleD/TotalRevenuePerForm990Amt011180240
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt011247897

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$28,274,720
Liabilities
$17,214,239
Net assets
$11,060,481
Revenue
$11,180,240
Expenses
$8,941,927
Net income
$2,238,313
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$40.7$5.32$35.4$14.7$12.8$1.94
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$37.8$4.40$33.4$14.6$13.2$1.39
2022Detailed filing. Detailed filing data is available for this year.$36.4$4.36$32.0$12.9$11.2$1.68
2021Detailed filing. Detailed filing data is available for this year.$34.9$4.59$30.3$11.2$10.1$1.05
2020Detailed filing. Detailed filing data is available for this year.$33.1$3.84$29.3$10.0$9.15$0.88
2019Detailed filing. Detailed filing data is available for this year.$32.0$3.61$28.4$20.3$11.5$8.78
2018Detailed filing. Detailed filing data is available for this year.$30.8$11.2$19.6$12.3$11.1$1.26
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$31.1$12.8$18.4$12.1$9.50$2.63
2016Detailed filing. Detailed filing data is available for this year.$28.8$13.1$15.8$11.8$9.18$2.65
2015Detailed filing. Detailed filing data is available for this year.$27.4$14.4$13.1$11.4$9.36$2.05
2014Detailed filing. Detailed filing data is available for this year.$28.3$17.2$11.1$11.2$8.94$2.24
2013Detailed filing. Detailed filing data is available for this year.$26.2$17.4$8.82$10.2$9.15$1.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.1$19.3$7.79$8.08
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.7$17.2$6.48$6.21
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.19$1.09$6.10$6.00