Civic Intelligence

Tahoe Keys Property Owners' Association

EIN 94-1662486 • 501(c)4 • South Lake Tahoe, CA

View Organization Page

Profile

The responsibilities of the association are to maintain, repair and replace common area property.

356 Ala Wai BoulevardSouth Lake Tahoe, CA 96150

n/A

Siviq Scores

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

Liabilities / Assets

47th percentile

0.07x

Higher debt load relative to assets than 47% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

35th percentile

0.07x

Higher debt load relative to revenue than 35% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Net Margin

64th percentile

19%

Higher net margin than 64% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

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

501(c)4 • $10M-$25M nonprofits • Source year 2024

Asset Growth

79th percentile

19%

Faster asset growth than 79% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

79th percentile

58%

Faster revenue growth than 79% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets47th percentile

Assets

Up

$23,086,075

Up $8,229,828 (+55%) from 2022

Liabilities

Down

$1,668,672

Down $15,101 (-0.9%) from 2022

Net Assets

Up

$21,417,403

Up $8,244,929 (+63%) from 2022

Operations
Liabilities / Revenue35th percentileNet Margin64th percentile

Revenue

Up

$24,821,289

Up $14,209,914 (+134%) from 2022

Expenses

Up

$20,152,817

Up $12,688,463 (+170%) from 2022

Net Income

Up

$4,668,472

Up $1,521,451 (+48%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth79th percentile

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

$30M$20M$10M$0Assets 2011: $10,416,978Liabilities 2011: $358,208Net Assets 2011: $10,058,7702011Assets 2012: $10,265,343Liabilities 2012: $380,235Net Assets 2012: $9,885,1082012Assets 2013: $10,485,700Liabilities 2013: $217,699Net Assets 2013: $10,268,0012013Assets 2014: $11,596,190Liabilities 2014: $893,980Net Assets 2014: $10,702,2102014Assets 2015: $9,279,807Liabilities 2015: $1,118,444Net Assets 2015: $8,161,3632015Assets 2016: $10,184,907Liabilities 2016: $2,747,712Net Assets 2016: $7,437,1952016Assets 2017: $8,674,835Liabilities 2017: $1,293,618Net Assets 2017: $7,381,2172017Assets 2018: $7,291,265Liabilities 2018: $845,783Net Assets 2018: $6,445,4822018Assets 2019: $7,546,309Liabilities 2019: $761,455Net Assets 2019: $6,784,8542019Assets 2020: $8,913,013Liabilities 2020: $656,576Net Assets 2020: $8,256,4372020Assets 2021: $11,789,657Liabilities 2021: $1,764,204Net Assets 2021: $10,025,4532021Assets 2022: $14,856,247Liabilities 2022: $1,683,773Net Assets 2022: $13,172,4742022Assets 2024: $23,086,075Liabilities 2024: $1,668,672Net Assets 2024: $21,417,4032024

Highlighted filing

2024

Assets$23,086,075
Liabilities$1,668,672
Net Assets$21,417,403
Open 2024 Filing

Operations Trend

Revenue Growth79th percentile

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

$30M$20M$10M$0-$10MRevenue 2011: $5,148,949Expenses 2011: $4,122,829Net Income 2011: $1,026,1202011Revenue 2012: $4,667,779Expenses 2012: $4,841,441Net Income 2012: -$173,6622012Revenue 2013: $4,758,850Expenses 2013: $4,375,957Net Income 2013: $382,8932013Revenue 2014: $6,219,990Expenses 2014: $5,785,781Net Income 2014: $434,2092014Revenue 2015: $5,359,031Expenses 2015: $7,899,878Net Income 2015: -$2,540,8472015Revenue 2016: $5,551,575Expenses 2016: $6,275,743Net Income 2016: -$724,1682016Revenue 2017: $6,064,564Expenses 2017: $6,120,542Net Income 2017: -$55,9782017Revenue 2018: $5,480,725Expenses 2018: $6,416,460Net Income 2018: -$935,7352018Revenue 2019: $6,120,203Expenses 2019: $5,780,831Net Income 2019: $339,3722019Revenue 2020: $7,486,292Expenses 2020: $6,014,709Net Income 2020: $1,471,5832020Revenue 2021: $8,910,347Expenses 2021: $7,141,331Net Income 2021: $1,769,0162021Revenue 2022: $10,611,375Expenses 2022: $7,464,354Net Income 2022: $3,147,0212022Revenue 2024: $24,821,289Expenses 2024: $20,152,817Net Income 2024: $4,668,4722024

Highlighted filing

2024

Revenue$24,821,289
Expenses$20,152,817
Net Income$4,668,472
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$23,086,075
Liabilities
$1,668,672
Net assets
$21,417,403
Revenue
$24,821,289
Expenses
$20,152,817
Net income
$4,668,472
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.1$1.67$21.4$24.8$20.2$4.67
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.9$1.68$13.2$10.6$7.46$3.15
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.8$1.76$10.0$8.91$7.14$1.77
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.91$0.66$8.26$7.49$6.01$1.47
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.55$0.76$6.78$6.12$5.78$0.34
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.29$0.85$6.45$5.48$6.42$0.94
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.67$1.29$7.38$6.06$6.12$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.2$2.75$7.44$5.55$6.28$0.72
2015Summary only. Only limited summary data is available for this year.$9.28$1.12$8.16$5.36$7.90$2.54
2014Detailed filing. Detailed filing data is available for this year.$11.6$0.89$10.7$6.22$5.79$0.43
2013Summary only. Only limited summary data is available for this year.$10.5$0.22$10.3$4.76$4.38$0.38
2012Summary only. Only limited summary data is available for this year.$10.3$0.38$9.89$4.67$4.84$0.17
2011Summary only. Only limited summary data is available for this year.$10.4$0.36$10.1$5.15$4.12$1.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 2, 2025
Return Version
2024v5.2
Gross Receipts
$24,824,071
Mission and Program Overview

Mission

The responsibilities of the association are to maintain, repair and replace common area property.

The responsibilities of the association are to maintain, repair & replace common area property.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$9,958,121$18,323,571▲ $8,365,450
Land, Buildings, and Equipment, Net$3,170,178$2,882,977▼ $287,201
Cash and Non-Interest-Bearing Accounts$4,395,256$648,030▼ $3,747,226
Prepaid Expenses and Deferred Charges$376,601$484,201▲ $107,600
Accounts Receivable$330,621$421,192▲ $90,571
Total Assets$19,372,483$23,086,075▲ $3,713,592
Other Assets Total$1,141,706$326,104▼ $815,602
Liabilities
Accounts Payable and Accrued Expenses$662,412$1,088,245▲ $425,833
Deferred Revenue$1,825,799$479,177▼ $1,346,622
Other Liabilities$130,050$101,250▼ $28,800
Unsecured Notes Loans Payable$5,291$0▼ $5,291
Total Liabilities$2,623,552$1,668,672▼ $954,880
Net Assets / Fund Balance
Net Assets With Donor Restrictions$10,636,354$17,641,932▲ $7,005,578
Net Assets Without Donor Restrictions$6,112,577$3,775,471▼ $2,337,106
Total Net Assets Fund Balance$16,748,931$21,417,403▲ $4,668,472
Total Liabilities and Net Assets / Fund Balance$19,372,483$23,086,075▲ $3,713,592

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,882,977$4,859,275$7,742,252
Compensation and Service Providers
Top Officer Pay36th percentile

Board Members and Trustees

NameTitle
Dave PetersonPresident
Peter GrantVice-president
Bonnie HalleranDirector
Joby CefaluDirector
Mark AcriDirector
Sabine LittenSecretary
Bryan WelshTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Haen ConstructorsGeneral Contractor1012 INDUSTRIAL AVENUE, South Lake Tahoe, CA 96150$4,160,380
Firstservice ResidentialManagement Services15241 LAGUNA CANYON ROAD, Irvine, CA 92618$3,316,335
Pro Exteriors INCGeneral Contractor4141 NORTHGATE BLVD 2, Sacramento, CA 95834$1,209,736
Sierra Ecosystem AssociatesAquatic Maintenance ConsultingPO BOX 2260, Placerville, CA 95667$522,647
Tahoe Outdoor LivingLandscape Maintenance915 JAMES AVENUE, South Lake Tahoe, CA 96150$433,427
Revenue and Support

Revenue Composition

Contributions and Grants
$100,000
Program Service Revenue
$22,467,538
Investment Income
$1,636,553
Other Revenue
$617,198
All Other Contributions
$100,000
Change in Net Assets
$4,668,472

Audited Revenue Reconciliation

Revenue per Audited Statements
$24,821,289
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$24,821,289
Total Revenue per Form 990
$24,821,289
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$20,152,817
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
Fees for Services Other$2,526,282$1,368,427-$3,894,709
Insurance$3,343,169--$3,343,169
Occupancy$782,840--$782,840
Depreciation Depletion$580,864--$580,864
All Other Expenses$126,715$219,933-$346,648
Office Expenses$119,598$94,384-$213,982
Other Expenses$198,260--$198,260
Fees for Services Legal-$158,142-$158,142
Fees for Services Accounting-$31,725-$31,725
Information Technology-$15,978-$15,978
Conferences and Meetings$3,599--$3,599
Total Functional Expenses$18,264,228$1,888,589$0$20,152,817

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$20,152,817
Total Expenses per Audited Statements$20,152,817
Total Expenses per Form 990$20,152,817
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Compliance Deposits$101,250
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 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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“Firstservice residential california, llc, provides homeowner association management services for tahoe keys property owners' association.”

Form 990, Part VI, Section A, Line 6

“Each property is entitled to one vote. In the case of multiple owners of a property they get one vote for the property.”

Form 990, Part VI, Section A, Line 7A

“Each member has a vote to elect the governing body.”

Form 990, Part VI, Section A, Line 7B

“The board is required to get member approval if they spend greater than $500,000 on one contract or if they enter into a contract over a year. There are exceptions, as explained in the bylaws. Member approval is required for an increase in the general assessments in an amount greater than 20% of the prior year's general assessment.”

Form 990, Part VI, Section A, Line 8B

“There is no such committee.”

Form 990, Part VI, Section B, Line 11B

“The board president and board treasurer will review the form before it is filed. If the return is available, the finance committee may also perform a review.”

Form 990, Part VI, Section B, Line 12C

“Board members are required to discuss any conflicts of interest that may arise in the ordinary course of the forum of their periodic board meetings.”

Form 990, Part VI, Section C, Line 19

“Governing documents are available on the website or by request at the hoa offices, audited financial statements are mailed to all members annually.”

Filing and Contact Details

Filer

Filer Name
TAHOE KEYS PROPERTY OWNERS' ASSOCIATION
EIN
94-1662486
Phone
5305426444
Address
356 ALA WAI BOULEVARD, SOUTH LAKE TAHOE, CA 96150

Signing Officer

Name
David Peterson
Title
President
Phone
5305426444
Signed
2025-11-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Peterson
Formed
1963
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
30

Preparer

Firm
Gilbert Cpas
Address
2880 GATEWAY OAKS DR STE 100, SACRAMENTO, CA 95833
Preparer
Amanda H Williams
Phone
9166466464
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Other fees for services: program service expenses 0. Management and general expenses 750,027. Fundraising expenses 0. Total expenses 750,027. Management personnel reimbursement: program service expenses 2,526,282. Management and general expenses 618,400. Fundraising expenses 0. Total expenses 3,144,682.”

FORM 990 PART XII LINE 2C:

“The organization has a committee that assumes responsibility for oversight of the financial statement audit, and this process did not change from prior year.”

Financial Statement Notes

PART X, LINE 2:

“The association has applied the accounting principles related to the accounting for uncertainty in income taxes and has determined there is no material impact on the financial statements.”

Raw XML AppendixShowing 400 of 442 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0662412
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01088245
IRS990/AccountsReceivableGrp/BOYAmt0330621
IRS990/AccountsReceivableGrp/EOYAmt0421192
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE RESPONSIBILITIES OF THE ASSOCIATION ARE TO MAINTAIN, REPAIR & REPLACE COMMON AREA PROPERTY.
IRS990/AllOtherContributionsAmt0100000
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0219933
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0126715
IRS990/AllOtherExpensesGrp/TotalAmt0346648
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/PersonNm0HALLIE KIRKINGBURG
IRS990/BooksInCareOfDetail/PhoneNum05305426444
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0356 ALA WAI BLVD
IRS990/BooksInCareOfDetail/USAddress/CityNm0SOUTH LAKE TAHOE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd096150
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt04395256
IRS990/CashNonInterestBearingGrp/EOYAmt0648030
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt017
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt03599
IRS990/ConferencesMeetingsGrp/TotalAmt03599
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt04160380
IRS990/ContractorCompensationGrp/CompensationAmt13316335
IRS990/ContractorCompensationGrp/CompensationAmt21209736
IRS990/ContractorCompensationGrp/CompensationAmt3522647
IRS990/ContractorCompensationGrp/CompensationAmt4433427
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt01012 INDUSTRIAL AVENUE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt115241 LAGUNA CANYON ROAD
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt24141 NORTHGATE BLVD 2
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt3PO BOX 2260
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt4915 JAMES AVENUE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0SOUTH LAKE TAHOE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1IRVINE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm2SACRAMENTO
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm3PLACERVILLE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm4SOUTH LAKE TAHOE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd2CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd3CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd4CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd096150
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd192618
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd295834
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd395667
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd496150
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0HAEN CONSTRUCTORS
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1FIRSTSERVICE RESIDENTIAL
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt2PRO EXTERIORS INC
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt3SIERRA ECOSYSTEM ASSOCIATES
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt4TAHOE OUTDOOR LIVING
IRS990/ContractorCompensationGrp/ServicesDesc0GENERAL CONTRACTOR
IRS990/ContractorCompensationGrp/ServicesDesc1MANAGEMENT SERVICES
IRS990/ContractorCompensationGrp/ServicesDesc2GENERAL CONTRACTOR
IRS990/ContractorCompensationGrp/ServicesDesc3AQUATIC MAINTENANCE CONSULTING
IRS990/ContractorCompensationGrp/ServicesDesc4LANDSCAPE MAINTENANCE
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0100000
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt01636553
IRS990/CYOtherExpensesAmt020152817
IRS990/CYOtherRevenueAmt0617198
IRS990/CYProgramServiceRevenueAmt022467538
IRS990/CYRevenuesLessExpensesAmt04668472
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt020152817
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt024821289
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt01825799
IRS990/DeferredRevenueGrp/EOYAmt0479177
IRS990/DelegationOfMgmtDutiesInd01
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0580864
IRS990/DepreciationDepletionGrp/TotalAmt0580864
IRS990/Desc0THE ASSOCIATION MAINTAINS AND REPLACES COMMON AREA LANDSCAPING, NATURAL OPEN SPACES, AND FISH AND GAME HABITATS AND PROVIDE POTABLE WATER FOR THE BENEFIT OF ASSOCIATION MEMBERS AND THE SURROUNDING COMMUNITY.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt010636354
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt017641932
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt018264228
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt031725
IRS990/FeesForServicesAccountingGrp/TotalAmt031725
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt0158142
IRS990/FeesForServicesLegalGrp/TotalAmt0158142
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt01368427
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt02526282
IRS990/FeesForServicesOtherGrp/TotalAmt03894709
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0DAVE PETERSON
IRS990/Form990PartVIISectionAGrp/PersonNm1PETER GRANT
IRS990/Form990PartVIISectionAGrp/PersonNm2SABINE LITTEN
IRS990/Form990PartVIISectionAGrp/PersonNm3BRYAN WELSH
IRS990/Form990PartVIISectionAGrp/PersonNm4MARK ACRI
IRS990/Form990PartVIISectionAGrp/PersonNm5JOBY CEFALU
IRS990/Form990PartVIISectionAGrp/PersonNm6BONNIE HALLERAN
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/Form990TFiledInd01
IRS990/FormationYr01963
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt0867218
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt0870000
IRS990/GrossReceiptsAmt024824071
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
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IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt015978
IRS990/InformationTechnologyGrp/TotalAmt015978
IRS990/InsuranceGrp/ProgramServicesAmt03343169
IRS990/InsuranceGrp/TotalAmt03343169
IRS990/InvestmentIncomeGrp/ExclusionAmt0769335
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0769335
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt02882977
IRS990/LandBldgEquipCostOrOtherBssAmt07742252
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt02782
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE RESPONSIBILITIES OF THE ASSOCIATION ARE TO MAINTAIN, REPAIR AND REPLACE COMMON AREA PROPERTY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt016748931
IRS990/NetAssetsOrFundBalancesEOYAmt021417403
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0867218
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0867218
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt06112577
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt03775471
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0782840
IRS990/OccupancyGrp/TotalAmt0782840
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt094384
IRS990/OfficeExpensesGrp/ProgramServicesAmt0119598
IRS990/OfficeExpensesGrp/TotalAmt0213982
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01141706
IRS990/OtherAssetsTotalGrp/EOYAmt0326104
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0MAJOR REPAIRS/REPLACEME
IRS990/OtherExpensesGrp/Desc1MAINT/LANDSCAPING
IRS990/OtherExpensesGrp/Desc2POOL/SPA EXPENSE
IRS990/OtherExpensesGrp/Desc3SNOW REMOVAL
IRS990/OtherExpensesGrp/ProgramServicesAmt09711715
IRS990/OtherExpensesGrp/ProgramServicesAmt1651296
IRS990/OtherExpensesGrp/ProgramServicesAmt2219890
IRS990/OtherExpensesGrp/ProgramServicesAmt3198260
IRS990/OtherExpensesGrp/TotalAmt09711715
IRS990/OtherExpensesGrp/TotalAmt1651296
IRS990/OtherExpensesGrp/TotalAmt2219890
IRS990/OtherExpensesGrp/TotalAmt3198260
IRS990/OtherLiabilitiesGrp/BOYAmt0130050
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IRS990/OtherRevenueMiscGrp/BusinessCd0531390
IRS990/OtherRevenueMiscGrp/BusinessCd1531390
IRS990/OtherRevenueMiscGrp/Desc0SETTLEMENT INCOME
IRS990/OtherRevenueMiscGrp/Desc1LATE CHARGES/OTHER
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IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0294282
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0322916
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1294282
IRS990/OtherRevenueTotalAmt0617198
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0376601
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0484201
IRS990/PrincipalOfficerNm0DAVID PETERSON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531390
IRS990/ProgramServiceRevenueGrp/BusinessCd1531390
IRS990/ProgramServiceRevenueGrp/BusinessCd2531390
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES/ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/Desc1RECREATION INCOME
IRS990/ProgramServiceRevenueGrp/Desc2ACCESS CARD INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt022451850
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt110632
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt23180
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt022451850
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt112508
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt23180
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt01876
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0238849
IRS990/PYOtherExpensesAmt012174284
IRS990/PYOtherRevenueAmt0781421
IRS990/PYProgramServiceRevenueAmt014730471
IRS990/PYRevenuesLessExpensesAmt03576457
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt012174284
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt015750741
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt04668472
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt022759944
IRS990/SavingsAndTempCashInvstGrp/BOYAmt09958121
IRS990/SavingsAndTempCashInvstGrp/EOYAmt018323571
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt02882977
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04859275
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt07742252
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt020152817
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0101250
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0COMPLIANCE DEPOSITS
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt024821289
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION HAS APPLIED THE ACCOUNTING PRINCIPLES RELATED TO THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THERE IS NO MATERIAL IMPACT ON THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalExpensesPerForm990Amt020152817
IRS990ScheduleD/TotalLiabilityAmt0101250
IRS990ScheduleD/TotalRevenuePerForm990Amt024821289
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt024821289
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt020152817
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FIRSTSERVICE RESIDENTIAL CALIFORNIA, LLC, PROVIDES HOMEOWNER ASSOCIATION MANAGEMENT SERVICES FOR TAHOE KEYS PROPERTY OWNERS' ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH PROPERTY IS ENTITLED TO ONE VOTE. IN THE CASE OF MULTIPLE OWNERS OF A PROPERTY THEY GET ONE VOTE FOR THE PROPERTY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH MEMBER HAS A VOTE TO ELECT THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD IS REQUIRED TO GET MEMBER APPROVAL IF THEY SPEND GREATER THAN $500,000 ON ONE CONTRACT OR IF THEY ENTER INTO A CONTRACT OVER A YEAR. THERE ARE EXCEPTIONS, AS EXPLAINED IN THE BYLAWS. MEMBER APPROVAL IS REQUIRED FOR AN INCREASE IN THE GENERAL ASSESSMENTS IN AN AMOUNT GREATER THAN 20% OF THE PRIOR YEAR'S GENERAL ASSESSMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THERE IS NO SUCH COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD PRESIDENT AND BOARD TREASURER WILL REVIEW THE FORM BEFORE IT IS FILED. IF THE RETURN IS AVAILABLE, THE FINANCE COMMITTEE MAY ALSO PERFORM A REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BOARD MEMBERS ARE REQUIRED TO DISCUSS ANY CONFLICTS OF INTEREST THAT MAY ARISE IN THE ORDINARY COURSE OF THE FORUM OF THEIR PERIODIC BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7GOVERNING DOCUMENTS ARE AVAILABLE ON THE WEBSITE OR BY REQUEST AT THE HOA OFFICES, AUDITED FINANCIAL STATEMENTS ARE MAILED TO ALL MEMBERS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8OTHER FEES FOR SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 750,027. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 750,027. MANAGEMENT PERSONNEL REIMBURSEMENT: PROGRAM SERVICE EXPENSES 2,526,282. MANAGEMENT AND GENERAL EXPENSES 618,400. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,144,682.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE FINANCIAL STATEMENT AUDIT, AND THIS PROCESS DID NOT CHANGE FROM PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990 PART XII LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsEOYAmt023086075
IRS990/TotalAssetsGrp/BOYAmt019372483
IRS990/TotalAssetsGrp/EOYAmt023086075
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0100000
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt018264228
IRS990/TotalFunctionalExpensesGrp/TotalAmt020152817
IRS990/TotalGrossUBIAmt01876
IRS990/TotalLiabilitiesBOYAmt02623552
IRS990/TotalLiabilitiesEOYAmt01668672
IRS990/TotalLiabilitiesGrp/BOYAmt02623552
IRS990/TotalLiabilitiesGrp/EOYAmt01668672
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt016748931
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt021417403
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt018264228
IRS990/TotalProgramServiceRevenueAmt022467538
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt01959469
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt022759944
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt024821289
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt01876
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt019372483
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt023086075
IRS990/TotReportableCompRltdOrgAmt00

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