Civic Intelligence

Pinebrook Homeowners Association

EIN 94-1623336 • 501(c)7 • Arnold, CA

Profile

HOMEOWNERS ASSOCIATION

PO Box 718Arnold, CA 95223

pinebrookhoa.com

Siviq Scores

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

Liabilities / Assets

66th percentile

0.01x

Higher debt load relative to assets than 66% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

73rd percentile

0.04x

Higher debt load relative to revenue than 73% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2025

Net Margin

31st percentile

-4.6%

Higher net margin than 31% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2025

Top Officer Pay

94th percentile

$0

Higher top officer pay than 94% of similar nonprofits.

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

501(c)7 • <$500k nonprofits • Source year 2025

Asset Growth

47th percentile

-0.2%

Faster asset growth than 47% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

58th percentile

5.1%

Faster revenue growth than 58% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets66th percentile

Assets

Down

$405,436

Down $950 (-0.2%) from 2024

Liabilities

Up

$5,504

Up $4,822 (+707%) from 2024

Net Assets

Down

$399,932

Down $5,772 (-1.4%) from 2024

Operations
Liabilities / Revenue73rd percentileNet Margin31st percentile

Revenue

Up

$126,133

Up $6,077 (+5.1%) from 2024

Expenses

Up

$131,905

Up $19,456 (+17%) from 2024

Net Income

Down

-$5,772

Down $13,379 (-176%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth47th percentile

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

$600K$400K$200K$0Assets 2011: $275,245Liabilities 2011: $9022011Assets 2012: $292,951Liabilities 2012: $1,8872012Assets 2013: $305,696Liabilities 2013: $1,3822013Assets 2014: $306,492Liabilities 2014: $1,848Net Assets 2014: $304,6442014Assets 2015: $370,996Liabilities 2015: $54,282Net Assets 2015: $316,7142015Assets 2016: $338,265Liabilities 2016: $9,255Net Assets 2016: $329,0102016Assets 2017: $400,824Liabilities 2017: $51,548Net Assets 2017: $349,2762017Assets 2018: $359,802Liabilities 2018: $1,588Net Assets 2018: $358,2142018Assets 2019: $374,540Liabilities 2019: $1,260Net Assets 2019: $373,2802019Assets 2020: $386,982Liabilities 2020: $1,383Net Assets 2020: $385,5992020Assets 2021: $392,930Liabilities 2021: $1,526Net Assets 2021: $391,4042021Assets 2022: $392,925Liabilities 2022: $1,973Net Assets 2022: $390,9522022Assets 2023: $400,012Liabilities 2023: $1,915Net Assets 2023: $398,0972023Assets 2024: $406,386Liabilities 2024: $682Net Assets 2024: $405,7042024Assets 2025: $405,436Liabilities 2025: $5,504Net Assets 2025: $399,9322025

Highlighted filing

2025

Assets$405,436
Liabilities$5,504
Net Assets$399,932
Open 2025 Filing

Operations Trend

Revenue Growth58th percentile

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

$150K$100K$50K$0-$50KRevenue 2011: $80,919Expenses 2011: $68,132Net Income 2011: $12,7872011Revenue 2012: $90,194Expenses 2012: $73,473Net Income 2012: $16,7212012Revenue 2013: $89,990Expenses 2013: $76,740Net Income 2013: $13,2502013Revenue 2014: $88,637Expenses 2014: $88,307Net Income 2014: $3302014Revenue 2015: $99,870Expenses 2015: $87,800Net Income 2015: $12,0702015Revenue 2016: $97,121Expenses 2016: $84,825Net Income 2016: $12,2962016Revenue 2017: $105,932Expenses 2017: $85,666Net Income 2017: $20,2662017Revenue 2018: $100,768Expenses 2018: $91,830Net Income 2018: $8,9382018Revenue 2019: $101,155Expenses 2019: $86,089Net Income 2019: $15,0662019Revenue 2020: $102,520Expenses 2020: $90,201Net Income 2020: $12,3192020Revenue 2021: $103,004Expenses 2021: $97,199Net Income 2021: $5,8052021Revenue 2022: $102,375Expenses 2022: $102,827Net Income 2022: -$4522022Revenue 2023: $118,329Expenses 2023: $111,184Net Income 2023: $7,1452023Revenue 2024: $120,056Expenses 2024: $112,449Net Income 2024: $7,6072024Revenue 2025: $126,133Expenses 2025: $131,905Net Income 2025: -$5,7722025

Highlighted filing

2025

Revenue$126,133
Expenses$131,905
Net Income-$5,772
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$405,436
Liabilities
$5,504
Net assets
$399,932
Revenue
$126,133
Expenses
$131,905
Net income
-$5,772
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.05$0.06$4.00$1.26$1.32$0.06
2024Detailed filing. Detailed filing data is available for this year.$4.06$0.01$4.06$1.20$1.12$0.08
2023Detailed filing. Detailed filing data is available for this year.$4.00$0.02$3.98$1.18$1.11$0.07
2022Detailed filing. Detailed filing data is available for this year.$3.93$0.02$3.91$1.02$1.03$0.00
2021Detailed filing. Detailed filing data is available for this year.$3.93$0.02$3.91$1.03$0.97$0.06
2020Detailed filing. Detailed filing data is available for this year.$3.87$0.01$3.86$1.03$0.90$0.12
2019Detailed filing. Detailed filing data is available for this year.$3.75$0.01$3.73$1.01$0.86$0.15
2018Detailed filing. Detailed filing data is available for this year.$3.60$0.02$3.58$1.01$0.92$0.09
2017Detailed filing. Detailed filing data is available for this year.$4.01$0.52$3.49$1.06$0.86$0.20
2016Detailed filing. Detailed filing data is available for this year.$3.38$0.09$3.29$0.97$0.85$0.12
2015Detailed filing. Detailed filing data is available for this year.$3.71$0.54$3.17$1.00$0.88$0.12
2014Detailed filing. Detailed filing data is available for this year.$3.06$0.02$3.05$0.89$0.88$0.00
2013Summary only. Only limited summary data is available for this year.$3.06$0.01$0.90$0.77$0.13
2012Summary only. Only limited summary data is available for this year.$2.93$0.02$0.90$0.73$0.17
2011Summary only. Only limited summary data is available for this year.$2.75$0.01$0.81$0.68$0.13
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Dec 29, 2025
Return Version
2024v5.2
Gross Receipts
$126,133
Mission and Program Overview

Mission

HOMEOWNERS ASSOCIATION

Program Services

DescriptionGrantsExpenses
TO MAINTAIN COMMON AREAS INCLUDING LAKE AND RECREATIONAL FACILITIES FOR MEMBERS.-$99,583
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JULIE RODGERSDirector-$0--
TONY GUTIERREZPresident-$0--
STEVE lINQUISTDirector-$0--
JEFF GARDNERVice President-$0--
JULIE KANTOROVSKIYSecretary-$0--
MARIO PEREZTreasurer-$0--
KEN KENNARDDirector-$0--
ED CARUSODirector-$0--
Filing and Contact Details

Filer

Filer Name
Pinebrook Homeowners Association
EIN
94-1623336
Phone
2097952900
Address
PO BOX 718, ARNOLD, CA 95223

Signing Officer

Name
Kirt Boynton
Title
President
Signed
2025-12-29
Discuss with paid preparer
No

Preparer

Firm
Tribble and Ayala CPA
Address
571 STANISLAUS ST STE A, ANGELS CAMP, CA 95222
Preparer
Daniel J Ayala CPA
Phone
2097364631
Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $2979”

Other Expenses.1009

“Depreciation $27175”

Other Expenses.1012

“Insurance $11721”

Other Expenses.1

“OUTSIDE SERVICES $6310”

Other Expenses.2

“STATE FEES $209”

Other Expenses.3

“FEDERAL FEES $203”

Other Expenses.4

“PROPERTY TAXES $102”

Other Expenses.5

“MISC CONTINGENCY $6”

Other Assets.1004

“Miscellaneous - Beginning $170036 Miscellaneous - Ending $142861”

Total Liabilities.1

“PAYROLL LIABILITIES - Beginning $682 PAYROLL LIABILITIES - Ending $2696”

Total Liabilities.2

“PREPAID ASSOCIATION DUES - Beginning $0 PREPAID ASSOCIATION DUES - Ending $308”

Total Liabilities.3

“RV RESERVATION DEPOSIT - Beginning $0 RV RESERVATION DEPOSIT - Ending $2500”

Raw XML Appendix155 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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IRS990EZ/BooksInCareOfDetail/PersonNm0TRICIA COATES
IRS990EZ/BooksInCareOfDetail/PhoneNum02097952900
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 718
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0ARNOLD
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd095223
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0174357
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0200582
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt02566
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-5772
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01145
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0406386
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0405436
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt0126133
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt05687
IRS990EZ/LandAndBuildingsGrp/BOYAmt061993
IRS990EZ/LandAndBuildingsGrp/EOYAmt061993
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt0117880
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0405704
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0399932
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0405704
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0399932
IRS990EZ/OccupancyRentUtltsAndMaintAmt049076
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt61.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JULIE RODGERS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1TONY GUTIERREZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2STEVE lINQUIST
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JEFF GARDNER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4JULIE KANTOROVSKIY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5MARIO PEREZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6KEN KENNARD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7ED CARUSO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0true
IRS990EZ/OrganizationHadUBIInd0true
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0170036
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0142861
IRS990EZ/OtherExpensesTotalAmt048705
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0HOMEOWNERS ASSOCIATION
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO MAINTAIN COMMON AREAS INCLUDING LAKE AND RECREATIONAL FACILITIES FOR MEMBERS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt099583
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt032979
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0682
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt05504
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0131905
IRS990EZ/TotalProgramServiceExpensesAmt099583
IRS990EZ/TotalRevenueAmt0126133
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0PINEBROOKHOA.COM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $2979
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Depreciation $27175
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Insurance $11721
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OUTSIDE SERVICES $6310
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4STATE FEES $209
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FEDERAL FEES $203
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PROPERTY TAXES $102
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7MISC CONTINGENCY $6
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Miscellaneous - Beginning $170036 Miscellaneous - Ending $142861
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9PAYROLL LIABILITIES - Beginning $682 PAYROLL LIABILITIES - Ending $2696
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10PREPAID ASSOCIATION DUES - Beginning $0 PREPAID ASSOCIATION DUES - Ending $308
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11RV RESERVATION DEPOSIT - Beginning $0 RV RESERVATION DEPOSIT - Ending $2500
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Assets.1004
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Total Liabilities.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Total Liabilities.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Total Liabilities.3
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0KIRT BOYNTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PINEBROOK HOMEOWNERS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0PINE
ReturnHeader/Filer/EIN0941623336
ReturnHeader/Filer/PhoneNum02097952900
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 718
ReturnHeader/Filer/USAddress/CityNm0ARNOLD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095223
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0943411614
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TRIBBLE AND AYALA CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0571 STANISLAUS ST STE A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ANGELS CAMP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095222
ReturnHeader/PreparerPersonGrp/PhoneNum02097364631
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANIEL J AYALA CPA
ReturnHeader/ReturnTs02026-01-06T15:00:12-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-09-01
ReturnHeader/TaxPeriodEndDt02025-08-31
ReturnHeader/TaxYr02024

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