Liabilities / Assets
44th percentile
Higher debt load relative to assets than 44% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
44th percentile
Higher debt load relative to assets than 44% of similar nonprofits.
Liabilities / Revenue
34th percentile
Higher debt load relative to revenue than 34% of similar nonprofits.
Net Margin
50th percentile
Higher net margin than 50% of similar nonprofits.
Top Officer Pay
27th percentile
Higher top officer pay than 27% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
68th percentile
Faster asset growth than 68% of similar nonprofits.
Revenue Growth
58th percentile
Faster revenue growth than 58% of similar nonprofits.
Assets
Up$11,455,749
Up $508,650 (+4.6%) from 2014
Net Assets
Up$9,785,296
Up $719,301 (+7.9%) from 2014
Liabilities
Down$1,670,453
Down $210,651 (-11%) from 2014
Revenue
Up$9,667,935
Up $388,944 (+4.2%) from 2014
Expenses
Down$8,948,634
Down $554,846 (-5.8%) from 2014
Net Income
Up$719,301
Up $943,790 (+420%) from 2014
The association maintains common areas, provides recreatonal activities and security for its members, the residents of the community of pine mountain lake.
The association maintains common areas, and provides recreational activities and security for members
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $6,950,107 | $7,079,762 | ▲ $129,655 |
| Cash and Non-Interest-Bearing Accounts | $3,448,552 | $3,751,509 | ▲ $302,957 |
| Inventories for Sale or Use | $131,245 | $137,015 | ▲ $5,770 |
| Accounts Receivable | $45,233 | $75,501 | ▲ $30,268 |
| Total Assets | $10,947,099 | $11,455,749 | ▲ $508,650 |
| Other Assets Total | $371,962 | $411,962 | ▲ $40,000 |
| Liabilities | |||
| Deferred Revenue | $1,314,703 | $1,144,458 | ▼ $170,245 |
| Other Liabilities | $465,790 | $399,851 | ▼ $65,939 |
| Accounts Payable and Accrued Expenses | $100,611 | $126,144 | ▲ $25,533 |
| Total Liabilities | $1,881,104 | $1,670,453 | ▼ $210,651 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $7,100,183 | $7,520,464 | ▲ $420,281 |
| Temporarily Rstr Net Assets | $1,965,812 | $2,264,832 | ▲ $299,020 |
| Total Net Assets Fund Balance | $9,065,995 | $9,785,296 | ▲ $719,301 |
| Total Liabilities and Net Assets / Fund Balance | $10,947,099 | $11,455,749 | ▲ $508,650 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $6,821,772 | $15,029,911 | $21,851,683 |
| Land | $257,990 | - | $257,990 |
| Name | Title |
|---|---|
| Dana Chavarria | President |
| Wayne Augsburger | Vice President |
| Steve Griefer | Director |
| Mike Gustafson | Secretary |
| Brian Sweeney | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $5,019,490 |
| Other Expenses | $3,929,144 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $2,731,539 | $655,041 | - | $3,386,580 |
| Other Employee Benefits | $1,162,647 | $138,637 | - | $1,301,284 |
| Depreciation Depletion | - | $814,160 | - | $814,160 |
| All Other Expenses | $273,961 | $229,402 | - | $503,363 |
| Other Expenses | $365,312 | $174,014 | - | $365,312 |
| Payroll Taxes | $279,145 | $52,481 | - | $331,626 |
| Insurance | $189,932 | $23,474 | - | $213,406 |
| Fees for Services Legal | - | $94,573 | - | $94,573 |
| Fees for Services Accounting | - | $18,500 | - | $18,500 |
| Total Functional Expenses | $6,709,120 | $2,239,514 | $0 | $8,948,634 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $8,948,634 |
| Total Expenses per Audited Statements | $8,948,634 |
| Total Expenses per Form 990 | $8,948,634 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Payroll & Related Liabilities | $283,289 |
| Other Liabilities | $60,992 |
| Deposits | $54,809 |
“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.”
“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.”
“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.”
“The controller and the treasurer review the return. The board then reviews the return prior to approving it for filing.”
“Upper management compensation is determined and approved by the board.”
“Available at association office upon request”
“The association believes that it has an appropriate support for any tax positions taken, an as such, does not have any uncertain tax positions. Federal income tax returns are subject to examination by the irs, generally for three years after they are filed.”
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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 100611 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 126144 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 45233 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 75501 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THE ASSOCIATION MAINTAINS COMMON AREAS, AND PROVIDES RECREATIONAL ACTIVITIES AND SECURITY FOR MEMBERS |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 229402 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 273961 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 503363 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | KEN SPENCER |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2099628606 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 19228 PINE MOUNTAIN DR |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | GROVELAND |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 95321 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 3448552 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 3751509 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 5263 |
| IRS990/CYOtherExpensesAmt | 0 | 3929144 |
| IRS990/CYOtherRevenueAmt | 0 | 2679284 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 6983388 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 719301 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 5019490 |
| IRS990/CYTotalExpensesAmt | 0 | 8948634 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 9667935 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 1314703 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 1144458 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 814160 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 814160 |
| IRS990/Desc | 0 | THE ASSOCIATION MAINTAINS COMMON AREAS, PROVIDES RECREATONAL ACTIVITIES AND SECURITY FOR ITS MEMBERS, THE RESIDENTS OF THE COMMUNITY OF PINE MOUNTAIN LAKE. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 182 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 6709120 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 18500 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 18500 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 94573 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 94573 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | STEVE GRIEFER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | BRIAN SWEENEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DANA CHAVARRIA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | WAYNE AUGSBURGER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | MIKE GUSTAFSON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SECRETARY |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1969 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 9667935 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 23474 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 189932 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 213406 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 131245 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 137015 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 5263 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 5263 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 68 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 15029911 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 6950107 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 7079762 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 22109673 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 22035 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 22035 |
| IRS990/MissionDesc | 0 | THE ASSOCIATION MAINTAINS COMMON AREAS, PROVIDES RECREATONAL ACTIVITIES AND SECURITY FOR ITS MEMBERS, THE RESIDENTS OF THE COMMUNITY OF PINE MOUNTAIN LAKE. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 9065995 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 9785296 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 13501 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 371962 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 411962 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 138637 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 1162647 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 1301284 |
| IRS990/OtherExpensesGrp/Desc | 0 | REPAIRS & MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 1 | OPERATING SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 2 | ADMINISTRATIVE SERVICES |
| IRS990/OtherExpensesGrp/Desc | 3 | UTILITIES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 39232 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 174014 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 750764 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 574741 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 381079 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 365312 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 750764 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 613973 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 555093 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 365312 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 465790 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 399851 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900001 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 713910 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 2 | 531390 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | USER FEES |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | SALES LESS COST OF SAL |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | ADMINISTRATION FEES |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1457272 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 1032828 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 2 | 167149 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 1457272 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 1032828 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 167149 |
| IRS990/OtherRevenueTotalAmt | 0 | 2679284 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 655041 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 2731539 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 3386580 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 52481 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 279145 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 331626 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | DANA CHAVARRIA |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900001 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP DUES & ASSE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 6983388 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 6983388 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 5684 |
| IRS990/PYOtherExpensesAmt | 0 | 4515018 |
| IRS990/PYOtherRevenueAmt | 0 | 2556587 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 6716720 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -224489 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 4988462 |
| IRS990/PYTotalExpensesAmt | 0 | 9503480 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 9278991 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 719301 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 9667935 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 8948634 |
| IRS990ScheduleD/FederalIncomeTaxLiabilityAmt | 0 | 761 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 257990 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 257990 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 6821772 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 15029911 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 21851683 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 54809 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 60992 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 283289 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DEPOSITS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | OTHER LIABILITIES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | PAYROLL & RELATED LIABILITIES |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 9667935 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ASSOCIATION BELIEVES THAT IT HAS AN APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AN AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS. FEDERAL INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 7079762 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 8948634 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 399851 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 9667935 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 9667935 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 8948634 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE CONTROLLER AND THE TREASURER REVIEW THE RETURN. THE BOARD THEN REVIEWS THE RETURN PRIOR TO APPROVING IT FOR FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | UPPER MANAGEMENT COMPENSATION IS DETERMINED AND APPROVED BY THE BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | AVAILABLE AT ASSOCIATION OFFICE UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt | 0 | 1965812 |
| IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt | 0 | 2264832 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 10947099 |
| IRS990/TotalAssetsEOYAmt | 0 | 11455749 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 10947099 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 11455749 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 182 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 2239514 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 6709120 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 8948634 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1881104 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1670453 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1881104 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1670453 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 9065995 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 9785296 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 6709120 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 6983388 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 9667935 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 9667935 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 10947099 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 11455749 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationAssocInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 1 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 7100183 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 7520464 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 19228 PINE MOUNTAIN DR |
| IRS990/USAddress/CityNm | 0 | GROVELAND |
| IRS990/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/USAddress/ZIPCd | 0 | 95321 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2016-12-15 16:53:06Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | BRIAN SWEENEY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2099628606 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2016-05-11 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | PINE MOUNTAIN LAKE ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PINE |
| ReturnHeader/Filer/EIN | 0 | 941748806 |
| ReturnHeader/Filer/PhoneNum | 0 | 2099628606 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 19228 PINE MOUNTAIN DR |
| ReturnHeader/Filer/USAddress/CityNm | 0 | GROVELAND |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 95321 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 770291466 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | HINRICHER DOUGLAS & PORTER LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 3275 OLD CONEJO ROAD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | THOUSAND OAKS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 91320 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8054961883 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | BRIAN COUSINO |
| ReturnHeader/ReturnTs | 0 | 2016-05-13T13:01:50-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2015-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2015-12-31 |
| ReturnHeader/TaxYr | 0 | 2015 |
No mirrored PDF or thumbnail assets are attached yet.
Displayed year
2015 • Form 990Detailed filing. Detailed filing data is available for this year.