Civic Intelligence

Pine Mountain Lake Association

EIN 94-1748806 • 501(c)4 • Groveland, CA

View Organization Page

Profile

The Association maintains common areas, provides recreational activities and security for its members, the residents of the community of Pine Mountain Lake.

19228 Pine Mountain DrGroveland, CA 95321

n/A

Siviq Scores

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

Liabilities / Assets

61st percentile

0.21x

Higher debt load relative to assets than 61% of similar nonprofits.

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

Liabilities / Revenue

51st percentile

0.19x

Higher debt load relative to revenue than 51% of similar nonprofits.

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

Net Margin

37th percentile

2.3%

Higher net margin than 37% of similar nonprofits.

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

Top Officer Pay

72nd percentile

$135,000

Higher top officer pay than 72% of similar nonprofits.

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

$10M-$25M nonprofits • Source year 2022

Asset Growth

13th percentile

-5.6%

Faster asset growth than 13% of similar nonprofits.

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

Revenue Growth

41st percentile

4.5%

Faster revenue growth than 41% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets61st percentile

Assets

Down

$12,716,340

Down $758,744 (-5.6%) from 2023

Liabilities

Down

$2,728,827

Down $1,090,461 (-29%) from 2023

Net Assets

Up

$9,987,513

Up $331,717 (+3.4%) from 2023

Operations
Liabilities / Revenue51st percentileNet Margin37th percentile

Revenue

Up

$14,260,817

Up $613,500 (+4.5%) from 2023

Expenses

Down

$13,929,100

Down $1,185,095 (-7.8%) from 2023

Net Income

Up

$331,717

Up $1,798,595 (+123%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth13th percentile

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

$15M$10M$5.0M$0Assets 2010: $12,822,204Liabilities 2010: $2,673,639Net Assets 2010: $10,148,5652010Assets 2011: $11,334,592Liabilities 2011: $2,687,102Net Assets 2011: $8,647,4902011Assets 2012: $10,276,839Liabilities 2012: $1,746,628Net Assets 2012: $8,530,2112012Assets 2013: $11,154,618Liabilities 2013: $1,864,134Net Assets 2013: $9,290,4842013Assets 2014: $10,947,099Liabilities 2014: $1,881,104Net Assets 2014: $9,065,9952014Assets 2015: $11,455,749Liabilities 2015: $1,670,453Net Assets 2015: $9,785,2962015Assets 2016: $11,457,262Liabilities 2016: $1,898,414Net Assets 2016: $9,558,8482016Assets 2017: $12,440,210Liabilities 2017: $1,710,069Net Assets 2017: $10,730,1412017Assets 2018: $12,699,437Liabilities 2018: $1,786,810Net Assets 2018: $10,912,6272018Assets 2019: $9,794,727Liabilities 2019: $2,136,699Net Assets 2019: $7,658,0282019Assets 2020: $11,625,237Liabilities 2020: $2,194,284Net Assets 2020: $9,430,9532020Assets 2021: $12,781,532Liabilities 2021: $2,166,003Net Assets 2021: $10,615,5292021Assets 2022: $13,427,674Liabilities 2022: $2,305,000Net Assets 2022: $11,122,6742022Assets 2023: $13,475,084Liabilities 2023: $3,819,288Net Assets 2023: $9,655,7962023Assets 2024: $12,716,340Liabilities 2024: $2,728,827Net Assets 2024: $9,987,5132024

Highlighted filing

2024

Assets$12,716,340
Liabilities$2,728,827
Net Assets$9,987,513
Open 2024 Filing

Operations Trend

Revenue Growth41st percentile

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $8,364,6912010Expenses 2011: $10,058,0462011Revenue 2012: $8,977,654Expenses 2012: $9,094,933Net Income 2012: -$117,2792012Revenue 2013: $8,995,792Expenses 2013: $8,235,519Net Income 2013: $760,2732013Revenue 2014: $9,278,991Expenses 2014: $9,503,480Net Income 2014: -$224,4892014Revenue 2015: $9,667,935Expenses 2015: $8,948,634Net Income 2015: $719,3012015Revenue 2016: $9,800,801Expenses 2016: $10,027,249Net Income 2016: -$226,4482016Revenue 2017: $10,123,006Expenses 2017: $8,951,713Net Income 2017: $1,171,2932017Revenue 2018: $10,293,524Expenses 2018: $10,107,561Net Income 2018: $185,9632018Revenue 2019: $10,749,845Expenses 2019: $14,004,444Net Income 2019: -$3,254,5992019Revenue 2020: $11,291,594Expenses 2020: $9,518,669Net Income 2020: $1,772,9252020Revenue 2021: $13,134,426Expenses 2021: $11,949,850Net Income 2021: $1,184,5762021Revenue 2022: $12,418,356Expenses 2022: $11,911,211Net Income 2022: $507,1452022Revenue 2023: $13,647,317Expenses 2023: $15,114,195Net Income 2023: -$1,466,8782023Revenue 2024: $14,260,817Expenses 2024: $13,929,100Net Income 2024: $331,7172024

Highlighted filing

2024

Revenue$14,260,817
Expenses$13,929,100
Net Income$331,717
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$12,716,340
Liabilities
$2,728,827
Net assets
$9,987,513
Revenue
$14,260,817
Expenses
$13,929,100
Net income
$331,717
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$12.7$2.73$9.99$14.3$13.9$0.33
2023Detailed filing. Detailed filing data is available for this year.$13.5$3.82$9.66$13.6$15.1$1.47
2022Detailed filing. Detailed filing data is available for this year.$13.4$2.31$11.1$12.4$11.9$0.51
2021Detailed filing. Detailed filing data is available for this year.$12.8$2.17$10.6$13.1$11.9$1.18
2020Detailed filing. Detailed filing data is available for this year.$11.6$2.19$9.43$11.3$9.52$1.77
2019Detailed filing. Detailed filing data is available for this year.$9.79$2.14$7.66$10.7$14.0$3.25
2018Detailed filing. Detailed filing data is available for this year.$12.7$1.79$10.9$10.3$10.1$0.19
2017Detailed filing. Detailed filing data is available for this year.$12.4$1.71$10.7$10.1$8.95$1.17
2016Detailed filing. Detailed filing data is available for this year.$11.5$1.90$9.56$9.80$10.0$0.23
2015Detailed filing. Detailed filing data is available for this year.$11.5$1.67$9.79$9.67$8.95$0.72
2014Detailed filing. Detailed filing data is available for this year.$10.9$1.88$9.07$9.28$9.50$0.22
2013Detailed filing. Detailed filing data is available for this year.$11.2$1.86$9.29$9.00$8.24$0.76
2012Summary only. Only limited summary data is available for this year.$10.3$1.75$8.53$8.98$9.09$0.12
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.3$2.69$8.65$10.1
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.8$2.67$10.1$8.36
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$14,260,817
Mission and Program Overview

Mission

The association maintains common areas, provides recreatonal activities and security for its members, the residents of the community of pine mountain lake.

Restaurant, Bar, Golf Course, Lake/Marina, Stables, Tennis Courts, Pool

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,332,483$6,933,197▼ $399,286
Cash and Non-Interest-Bearing Accounts$4,164,930$4,344,342▲ $179,412
Accounts Receivable$1,241,739$1,061,852▼ $179,887
Inventories for Sale or Use$177,647$180,999▲ $3,352
Prepaid Expenses and Deferred Charges$382,347$171,090▼ $211,257
Savings and Temporary Cash Investments-$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-
Total Assets$13,475,084$12,716,340▼ $758,744
Other Assets Total$175,938$24,860▼ $151,078
Liabilities
Deferred Revenue$2,200,707$1,695,746▼ $504,961
Other Liabilities$814,544$800,106▼ $14,438
Accounts Payable and Accrued Expenses$804,037$232,975▼ $571,062
Total Liabilities$3,819,288$2,728,827▼ $1,090,461
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,623,261$8,382,423▲ $759,162
Net Assets With Donor Restrictions$2,032,535$1,605,090▼ $427,445
Total Net Assets Fund Balance$9,655,796$9,987,513▲ $331,717
Total Liabilities and Net Assets / Fund Balance$13,475,084$12,716,340▼ $758,744

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$961,721$3,020,207-
Other Land Buildings$52,881$11,529,360-
Land$4,425,226--
Equipment$1,493,369$3,882,713-
Compensation and Service Providers
Top Officer Pay72nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Joseph PowellGeneral ManagerFT$196,890$196,890
Daniel SzathmaryControllerFT$123,936$123,936
Michelle CatheyAssistant GMFT$111,704$111,704
Robin AbbottGolf Maint ManagerFT$104,068$104,068

Board Members and Trustees

NameTitle
Mike GustafsonPresident
Brian WatsonVice President
Chuck Obeso-BradleyDirector
Karen HopkinsSecretary
Craig ProuseTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Sysco FoodserviceFood SupplierPO Box 729, Modesto, CA 95353$678,190
EZ Go A Textron CompanyGolf Cart Maintenance26007 Network Place, Chicago, IL 60673$597,949
Weintraub Tobin ChediakLegal400 Capitol Mall 11th Floor, Sacramento, CA 95814$238,588
Hunt and Sons IncFueling ServicesPO Box 101630, Pasadena, CA 91189$140,026
Moore Brothers ScavengerTrash RemovalPO Box 278, Big Oak Flat, CA 95305$127,514
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$10,368,711
Investment Income
$85,298
Other Revenue
$3,806,808
Change in Net Assets
$331,717
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$8,306,972
Other Expenses$5,622,128
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,858,558$790,928-$5,649,486
Other Employee Benefits$1,275,114$225,020-$1,500,134
Depreciation Depletion-$758,879-$758,879
Insurance$696,371$60,554-$756,925
Payroll Taxes$458,001$87,238-$545,239
Other Expenses$436,641$129,305-$436,641
All Other Expenses$384,307$29,830-$414,137
Pension Plan Contributions$348,481$52,072-$400,553
Fees for Services Legal-$380,861-$380,861
Current Officers, Directors, Trustees, and Key Employees-$211,560-$211,560
Fees for Services Accounting-$18,750-$18,750
Total Functional Expenses$10,787,078$3,142,022$0$13,929,100
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
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
Payroll & Related Liabilities$617,147
Other Liabilties$161,310
Deposits$15,728
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
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, Section A, Line 6

“The Association is a non-profit mutual benefit corporation. Association members consist of those persons owning the lots within the Pine Mountain Lake Subdivision, which is a community.”

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

“The Association governing documents and state law require that the Association hold an annual meeting and election. Members exercise their voting rights either in person or by proxy at the annual meeting. The Association has updated their election rules.”

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

“There are annual meetings in which the members have the right to vote for the board members and have voting rights regarding changes to the Associations governing documents, any additions of a new amenity, assessment increase greater than 20%, and closure of an entity.”

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

“The Controller and the Treasurer review the return. The Board then reviews the return prior to approving it for filing.”

Form 990, Part VI, Section B, Line 15A

“Compensation based on prior occupant of the position, current employment market conditions, as well as the experience and compensation history of the candidates and approved by the Board. The Board of Directors meets and decides compensation for the General Manager. The General Manager decides the compensation for senior managers.”

Form 990, Part VI, Section C, Line 18

“Available at Association office upon request”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Pine Mountain Lake Association
EIN
94-1748806
Phone
2099628606
Address
19228 Pine Mountain Dr, Groveland, CA 95321

Signing Officer

Name
Craig Prouse
Title
Treasurer
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Craig Prouse
Formed
1969
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
202
Volunteers
42

Preparer

Firm
Porter & Lasiewicz CPAs
Address
980 Enchanted Way Suite 104, Simi Valley, CA 93065
Preparer
Gary A Porter
Phone
8054336022
Raw XML AppendixShowing 400 of 477 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.

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IRS990/Form990PartVIISectionAGrp/PersonNm4Craig Prouse
IRS990/Form990PartVIISectionAGrp/PersonNm5Chuck Obeso-Bradley
IRS990/Form990PartVIISectionAGrp/PersonNm6Mike Gustafson
IRS990/Form990PartVIISectionAGrp/PersonNm7Karen Hopkins
IRS990/Form990PartVIISectionAGrp/PersonNm8Brian Watson
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IRS990/Form990PartVIISectionAGrp/TitleTxt0General Manager
IRS990/Form990PartVIISectionAGrp/TitleTxt1Controller
IRS990/Form990PartVIISectionAGrp/TitleTxt2Assistant GM
IRS990/Form990PartVIISectionAGrp/TitleTxt3Golf Maint Manager
IRS990/Form990PartVIISectionAGrp/TitleTxt4Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6President
IRS990/Form990PartVIISectionAGrp/TitleTxt7Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt8Vice President
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IRS990/MissionDesc0The Association maintains common areas, provides recreational activities and security for its members, the residents of the community of Pine Mountain Lake.
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IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt11133322
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt22397634
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt22397634
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IRS990/OtherSalariesAndWagesGrp/TotalAmt05649486
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
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IRS990/PartialLiquidationInd0false
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IRS990/PrincipalOfficerNm0Craig Prouse
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt03020207
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IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0196890
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Joseph Powell
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0General Manager
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0196890
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Association is a non-profit mutual benefit corporation. Association members consist of those persons owning the lots within the Pine Mountain Lake Subdivision, which is a community.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Association governing documents and state law require that the Association hold an annual meeting and election. Members exercise their voting rights either in person or by proxy at the annual meeting. The Association has updated their election rules.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2There are annual meetings in which the members have the right to vote for the board members and have voting rights regarding changes to the Associations governing documents, any additions of a new amenity, assessment increase greater than 20%, and closure of an entity.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Controller and the Treasurer review the return. The Board then reviews the return prior to approving it for filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Compensation based on prior occupant of the position, current employment market conditions, as well as the experience and compensation history of the candidates and approved by the Board. The Board of Directors meets and decides compensation for the General Manager. The General Manager decides the compensation for senior managers.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Available at Association office upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, Line 19

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