Civic Intelligence

Tappan Highlands Landowners Association

EIN 93-2897406 • Tallmadge, OH

990-N Coverage

Profile

In addition to the statement in Part 1 above, we maintain a more than 36 year history of collaboration with The Muskingum Watershed Conservancy District of Ohio to assist in maintaining the beautification of the Tappan Lake area. We meet on a yearly basis with these state officials, and numerous boating clubs across the Conservancy, doing our part in making the parks and recreational spaces, particularly the waters, safe and attractive to its visitors, both near and from areas outside of Harrison County, Ohio.

811 Forestview DriveTallmadge, OH 44278

n/A

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.00x

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

<$500k nonprofits • Source year 2024

Liabilities / Revenue

66th percentile

0.00x

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

<$500k nonprofits • Source year 2024

Net Margin

91st percentile

59%

Higher net margin than 91% of similar nonprofits.

<$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.

<$500k nonprofits • Source year 2024

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Assets

$18,347

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

$18,347

No earlier filing loaded for comparison.

Revenue

$2,838

No earlier filing loaded for comparison.

Expenses

$1,166

No earlier filing loaded for comparison.

Net Income

$1,672

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

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

$20K$15K$10K$5.0K$0Assets 2024: $18,347Liabilities 2024: $0Net Assets 2024: $18,3472024

Highlighted filing

2024

Assets$18,347
Liabilities$0
Net Assets$18,347

Operations Trend

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

$3.0K$2.0K$1.0K$0Revenue 2024: $2,838Expenses 2024: $1,166Net Income 2024: $1,6722024

Highlighted filing

2024

Revenue$2,838
Expenses$1,166
Net Income$1,672

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$18.3$0.00$18.3$2.84$1.17$1.67
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 18, 2026
Return Version
2024v5.1
Gross Receipts
$2,838
Mission and Program Overview

Mission

In addition to the statement in Part 1 above, we maintain a more than 36 year history of collaboration with The Muskingum Watershed Conservancy District of Ohio to assist in maintaining the beautification of the Tappan Lake area. We meet on a yearly basis with these state officials, and numerous boating clubs across the Conservancy, doing our part in making the parks and recreational spaces, particularly the waters, safe and attractive to its visitors, both near and from areas outside of Harrison County, Ohio.

We are a homeowners association in Harrison County, Ohio, consisting of 28 lots with 26 owners. Our location affords us to contribute to our local community by offering access to a segment of the Moravian Trail in Ohio, as well as a recreational portion of Tappan Lake in Harrison County, Ohio.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$10,000$10,000→ $0
Cash and Non-Interest-Bearing Accounts$6,675$8,347▲ $1,672
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$16,675$18,347▲ $1,672
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$16,675$18,347▲ $1,672
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$16,675$18,347▲ $1,672
Total Liabilities and Net Assets / Fund Balance$16,675$18,347▲ $1,672

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$10,000--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Anthony CasamattaPresident
John DelehantyVice President
Paul PennzaTrustee
Elaine EastbournSecretary
Gail MilburnTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,838
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$0
Change in Net Assets
$1,672
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,166
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
Insurance$0$0$0$493
All Other Expenses$275$0$0$275
Total Functional Expenses$275$0$0$1,166
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI Line 19

The Association's Articles of Incorporation, Constitution, Bylaws, and Deed Restrictions are recorded on each lot owner's deed page found in The Harrison County Recorder's Office in Cadiz, Ohio. The Recorder's site is open to the public and these Declarations can be accessed at any time online.

Part VI Line 7A

All members of the organization have voting privileges, which include nominating and electing officers and trustees. Only under extenuating circumstances, such as violations of deed restrictions or refusal to pay membership dues, may one have these privileges revoked.

Part VI Line 11B

A completed Form 990 is sent to all officers for them to review. Any questions are then fielded and discussed. The financial aspects are the primary point of discussion.

Part VI Line 7B

Members often have a voice in execuative decisions as well

Part VI 10B, 15A-B, 16B and line 17

Lines 10b, and 16b were left blank as they do not apply to the Association. Lines 15a and 15b are left blank as no officers receive compenstaion Line 17: the State of Ohio does not require an IRS Form 990. There was no choice in the drop down to answer this item

Filing and Contact Details

Filer

Filer Name
Tappan Highlands Landowners Association
EIN
93-2897406
Phone
3308012389
Address
811 Forestview Drive, Tallmadge, OH 44278

Signing Officer

Name
Paul Pennza
Title
Trustee
Phone
3308012389
Signed
2026-03-18

Organization Details

Principal Officer
Anthony Casamatta
Formed
2023
Legal Domicile
Oh
Voting Board Members
26
Independent Board Members
0
Employees
0
Volunteers
0
Supplemental Narrative

Additional Explanations

Part I Line 1

We are a homeowners association in Harrison County, Ohio, consisting of 28 lots with 26 owners. Our location affords us to contribute to our local community by offering access to a segment of the Moravian Trail in Ohio, as well as a recreational portion of Tappan Lake in Harrison County, Ohio.

Part V Line 13A

This is not part of the Association's activities

Part III 4A-4B

Spaces for 'Grants and Revenues' are left blank, as we receive no grants, and there are no designated funds for these services. We allocate funds for line 4a from our general fund as needed. Services provided in Line 4b are voluntary. Services listed in Line 4a and 4b are the main public services we provide

Part V 1C, 2B, 5C, 6A-B, 7A-D, 7G-H, 8, 9A-B, 12B, 14B and 17

All the above lines were left blank as they do not apply to the Association

Part XII 3A

This line is left blank as it does not apply to the Association

Part IV 11A, 24B-D

As Line 11a as answered 'Yes', requires Schedule D Part VI to be filled out: Line 1e, columns A, B, and C of Part VI of Schedule D are blank as these amounts can not be determined. The phyical asset are boat docks that were alloted to the Association in 1989 by the subdivision developer, Patten Corporation-Midland, a Delaware company. The cost basis is unknown. Patten is no longer in business. As the docks are at least 36 years old, the value listed in Line 1e, column D is an estimated book value. Lines 24b-d are related to 501(c)(3) organizations in the 2024 990. These lines are left blank as we are not a 501(c)(3).

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IRS990/Desc0Our primary service to the public is the maintenance of a road that originates in our subdivision, crosses Muskingum Watershed land, to a portion of Tappan Lake and a segment of The Moravian Trail in Ohio, as noted in Part 1 above. Our expenses in 2024 were minimal, as the road only required minor upkeep. The expense listed on Line 4a was for mowing a grass area we maintain near the lake's shoreline, as well as a parking area along the road. We also provide picnic tables for our association members and those who hike the adjacent Moravian Trail.
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IRS990/Form990PartVIISectionAGrp/PersonNm3Gail Milburn
IRS990/Form990PartVIISectionAGrp/PersonNm4Paul Pennza
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IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
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IRS990/MissionDesc0In addition to the statement in Part 1 above, we maintain a more than 36 year history of collaboration with The Muskingum Watershed Conservancy District of Ohio to assist in maintaining the beautification of the Tappan Lake area. We meet on a yearly basis with these state officials, and numerous boating clubs across the Conservancy, doing our part in making the parks and recreational spaces, particularly the waters, safe and attractive to its visitors, both near and from areas outside of Harrison County, Ohio.
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IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt016675
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt018347
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IRS990/OtherExpensesGrp/Desc0Harrison County Recorder's Office Association Declaration's filing fees
IRS990/OtherExpensesGrp/Desc1Banking fees
IRS990/OtherExpensesGrp/Desc2Harrison County Recorder's Office lien release fees
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IRS990/OtherExpensesGrp/TotalAmt276
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
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IRS990/PrincipalOfficerNm0Anthony Casamatta
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IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt40
IRS990/ProgSrvcAccomActy2Grp/Desc0Administrative relations with the Muskingum Conservancy is our secondary community service. This is a voluntary service to the Conservancy as members of its boating community to help raise safety awareness as we experience on the public waters. Together, we help formulate viable solutions as common problems arise. An example; was the development of a Dock Watch initiative across the Conservancy lakes and parks to help reduce theft and damages to docks and watercraft.
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IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt00
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00

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