Civic Intelligence

Alpine Meadows Property Owners Association Inc

990 • Fiscal year 2014 • EIN 94-1614906

Jan 01, 2014 to Dec 31, 2014 • Filed on Mar 23, 2015

115 Alpine DriveColfax, CA 95713

(530) 268-3254

Siviq Scores

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

Liabilities / Assets

80th percentile

0.55x

Higher debt load relative to assets than 80% of similar nonprofits.

2014 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

82nd percentile

3.55x

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

2014 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2014

Net Margin

57th percentile

6.1%

Higher net margin than 57% of similar nonprofits.

2014 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

59th percentile

$0

Higher top officer pay than 59% of similar nonprofits.

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

2014 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2014

Asset Growth

23rd percentile

-3.0%

Faster asset growth than 23% of similar nonprofits.

2014 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

29th percentile

-2.0%

Faster revenue growth than 29% of similar nonprofits.

2014 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Down

$1,300,845

Down $39,828 (-3.0%) from 2013

Net Assets

Up

$590,485

Up $12,154 (+2.1%) from 2013

Liabilities

Down

$710,360

Down $51,982 (-6.8%) from 2013

Revenue

Down

$199,858

Down $3,993 (-2.0%) from 2013

Expenses

Up

$187,704

Up $16,788 (+9.8%) from 2013

Net Income

Down

$12,154

Down $20,781 (-63%) from 2013

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $183,893Liabilities 2011: $45,917Net Assets 2011: $137,9762011Assets 2012: $281,000Liabilities 2012: $105,412Net Assets 2012: $175,5882012Assets 2013: $1,340,673Liabilities 2013: $762,342Net Assets 2013: $578,3312013Assets 2014: $1,300,845Liabilities 2014: $710,360Net Assets 2014: $590,4852014Assets 2015: $1,311,652Liabilities 2015: $702,323Net Assets 2015: $609,3292015Assets 2016: $1,321,520Liabilities 2016: $691,976Net Assets 2016: $629,5442016Assets 2017: $1,328,672Liabilities 2017: $678,229Net Assets 2017: $650,4432017Assets 2018: $1,329,508Liabilities 2018: $661,613Net Assets 2018: $667,8952018Assets 2019: $1,333,534Liabilities 2019: $658,220Net Assets 2019: $675,3142019Assets 2020: $1,315,736Liabilities 2020: $644,208Net Assets 2020: $671,5282020Assets 2021: $1,296,184Liabilities 2021: $586,797Net Assets 2021: $709,3872021Assets 2022: $1,294,239Liabilities 2022: $637,189Net Assets 2022: $657,0502022Assets 2023: $1,237,531Liabilities 2023: $622,786Net Assets 2023: $614,7452023

Highlighted filing

2014

Assets$1,300,845
Liabilities$710,360
Net Assets$590,485

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $199,547Expenses 2011: $165,629Net Income 2011: $33,9182011Revenue 2012: $200,550Expenses 2012: $166,498Net Income 2012: $34,0522012Revenue 2013: $203,851Expenses 2013: $170,916Net Income 2013: $32,9352013Revenue 2014: $199,858Expenses 2014: $187,704Net Income 2014: $12,1542014Revenue 2015: $199,703Expenses 2015: $180,859Net Income 2015: $18,8442015Revenue 2016: $200,292Expenses 2016: $180,077Net Income 2016: $20,2152016Revenue 2017: $202,962Expenses 2017: $182,063Net Income 2017: $20,8992017Revenue 2018: $198,419Expenses 2018: $180,967Net Income 2018: $17,4522018Revenue 2019: $200,799Expenses 2019: $193,380Net Income 2019: $7,4192019Revenue 2020: $201,821Expenses 2020: $205,607Net Income 2020: -$3,7862020Revenue 2021: $202,262Expenses 2021: $164,403Net Income 2021: $37,8592021Revenue 2022: $216,759Expenses 2022: $196,839Net Income 2022: $19,9202022Revenue 2023: $218,196Expenses 2023: $260,501Net Income 2023: -$42,3052023

Highlighted filing

2014

Revenue$199,858
Expenses$187,704
Net Income$12,154
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Mar 23, 2015
Return Version
2014v5.0
Gross Receipts
$199,858
Mission and Program Overview

Mission

Operation, maintenance, regulation of water supply, and distribution system within the subdivision. The organization also maintains approximately 2 miles of roads within its boundaries.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,167,390$1,155,792▼ $11,598
Rtn Earn Endowment Incm Other Fnds$274,766$326,560▲ $51,794
Pd in Cap Srpls Land Bldg Eqp Fund$302,135$262,495▼ $39,640
Savings and Temporary Cash Investments$81,469$123,701▲ $42,232
Cash and Non-Interest-Bearing Accounts$55,921$14,296▼ $41,625
Accounts Receivable$34,331$5,166▼ $29,165
Prepaid Expenses and Deferred Charges$1,562$1,890▲ $328
Cap Stk Tr Prin Current Funds$1,430$1,430→ $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$1,340,673$1,300,845▼ $39,828
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$750,000$710,360▼ $39,640
Accounts Payable and Accrued Expenses$9,104--
Other Liabilities$3,238--
Total Liabilities$762,342$710,360▼ $51,982
Net Assets / Fund Balance
Total Net Assets Fund Balance$578,331$590,485▲ $12,154
Total Liabilities and Net Assets / Fund Balance$1,340,673$1,300,845▼ $39,828

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,127,695$309,483$1,437,178
Buildings$1,962$106,405$108,367
Leasehold Improvements$23,267$44,984$68,251
Land$2,868-$2,868
Other Land Buildings-$1,006$1,006
Compensation and Service Providers

Board Members and Trustees

NameTitle
Gerald DensmorePresident
Michael PotterVice President
David KarleskintRoads Director
Jennifer LeightySecretary
Jeffrey CoutsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$199,856
Investment Income
$2
Other Revenue
$0
Change in Net Assets
$12,154

Audited Revenue Reconciliation

Revenue per Audited Statements
$199,858
Total Revenue per Audited Statements
$199,858
Total Revenue per Form 990
$199,858
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$125,377
Salaries, Compensation, and Employee Benefits$62,327
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$53,200
Depreciation Depletion---$32,612
Fees for Services Accounting---$20,770
Interest---$11,942
Insurance---$5,142
Other Employee Benefits---$4,665
Payroll Taxes---$4,462
All Other Expenses---$1,960
Office Expenses---$1,857
Other Expenses---$1,472
Total Functional Expenses$0$0$0$187,704

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$187,704
Total Expenses per Audited Statements$187,704
Total Expenses per Form 990$187,704
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
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-
Governance and Compliance

Governance Checklist

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

Members are land owners in association.

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

Members elect directors once a year by election. This is done by mail and annual meeting.

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

Day to day operations are not subject to approval by members. If the governing documents are modified, that requires approval by members according to quorum requirements.

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

Form 990 is provided to board prior to filing.board is in the process of approving a conflict of interest policy, a whistle blower policy and a document retention/destruction policy.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

Documents available upon request.

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

Articles of incorporation, bylaws and policies are available upon request.

Filing and Contact Details

Filer

Filer Name
Alpine Meadows Property Owners
EIN
94-1614906
Phone
5302683254
Address
115 ALPINE DRIVE, COLFAX, CA 95713

Signing Officer

Name
Gerald Densmore
Title
President
Signed
2015-03-23
Discuss with paid preparer
Yes

Organization Details

Formed
1955
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
2
Volunteers
2

Preparer

Firm
Burr Tax & Financial Services
Address
367 CIVIC DR STE 2, PLEASANT HILL, CA 94523-1936
Preparer
Brenda Wibbenhorst
Phone
5302683254
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The Organization files income tax returns in the U.S. federal jurisdiction, and the State of California. The Organizations federal income tax returns remain subject to examination by the Internal Revenue Service for a period of three years after filing. The Organizations California income tax returns subject to examination by the Franchise Tax Board for a period of 4 years after filing.The Organization did not have unrecognized tax benefits as of December 31, 2013, and does not expect to change significantly over the next 12 months. The Organization will recognize interest and penalties accrued or any unrecognized tax benefits as a component of income tax expense. As of December 31, 2013, the Organization has not accrued interest or penalties related to uncertain tax positions.

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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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IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0274766
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0326560
IRS990/SavingsAndTempCashInvstGrp/BOYAmt081469
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0123701
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01962
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0106405
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0108367
IRS990ScheduleD/EquipmentGrp/BookValueAmt01127695
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0309483
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01437178
IRS990ScheduleD/ExpensesSubtotalAmt0187704
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt02868
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt02868
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt023267
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt044984
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt068251
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01006
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01006
IRS990ScheduleD/RevenueSubtotalAmt0199858
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization files income tax returns in the U.S. federal jurisdiction, and the State of California. The Organizations federal income tax returns remain subject to examination by the Internal Revenue Service for a period of three years after filing. The Organizations California income tax returns subject to examination by the Franchise Tax Board for a period of 4 years after filing.The Organization did not have unrecognized tax benefits as of December 31, 2013, and does not expect to change significantly over the next 12 months. The Organization will recognize interest and penalties accrued or any unrecognized tax benefits as a component of income tax expense. As of December 31, 2013, the Organization has not accrued interest or penalties related to uncertain tax positions.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01155792
IRS990ScheduleD/TotalExpensesPerForm990Amt0187704
IRS990ScheduleD/TotalRevenuePerForm990Amt0199858
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0199858
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0187704
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS ARE LAND OWNERS IN ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members elect directors once a year by election. This is done by mail and annual meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Day to day operations are not subject to approval by members. If the governing documents are modified, that requires approval by members according to quorum requirements.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS PROVIDED TO BOARD PRIOR TO FILING.BOARD IS IN THE PROCESS OF APPROVING A CONFLICT OF INTEREST POLICY, A WHISTLE BLOWER POLICY AND A DOCUMENT RETENTION/DESTRUCTION POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ARTICLES OF INCORPORATION, BYLAWS AND POLICIES ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01340673
IRS990/TotalAssetsEOYAmt01300845
IRS990/TotalAssetsGrp/BOYAmt01340673
IRS990/TotalAssetsGrp/EOYAmt01300845
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0187704
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0762342
IRS990/TotalLiabilitiesEOYAmt0710360
IRS990/TotalLiabilitiesGrp/BOYAmt0762342
IRS990/TotalLiabilitiesGrp/EOYAmt0710360
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0578331
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0590485
IRS990/TotalProgramServiceRevenueAmt0199856
IRS990/TotalRevenueGrp/ExclusionAmt02
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0199856
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0199858
IRS990/TotalVolunteersCnt02
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01340673
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01300845
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GERALD DENSMORE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-03-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ALPINE MEADOWS PROPERTY OWNERS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0ALPI
ReturnHeader/Filer/EIN0941614906
ReturnHeader/Filer/PhoneNum05302683254
ReturnHeader/Filer/USAddress/AddressLine1Txt0115 ALPINE DRIVE
ReturnHeader/Filer/USAddress/CityNm0COLFAX
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095713
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BURR TAX & FINANCIAL SERVICES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0367 CIVIC DR STE 2
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PLEASANT HILL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0945231936
ReturnHeader/PreparerPersonGrp/PhoneNum05302683254
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Brenda Wibbenhorst
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02015-03-23T13:39:00-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$1.24$0.62$0.61$0.22$0.26$0.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.29$0.64$0.66$0.22$0.20$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.30$0.59$0.71$0.20$0.16$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.32$0.64$0.67$0.20$0.21$0.00
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.33$0.66$0.68$0.20$0.19$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.33$0.66$0.67$0.20$0.18$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.33$0.68$0.65$0.20$0.18$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.32$0.69$0.63$0.20$0.18$0.02
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.31$0.70$0.61$0.20$0.18$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.30$0.71$0.59$0.20$0.19$0.01
2013Detailed filing. Detailed filing data is available for this year.$1.34$0.76$0.58$0.20$0.17$0.03
2012Summary only. Only limited summary data is available for this year.$0.28$0.11$0.18$0.20$0.17$0.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.05$0.14$0.20$0.17$0.03
Peer Organizations

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