Civic Intelligence

Pine Mountain Lake Association

990 • Fiscal year 2015 • EIN 94-1748806

Jan 01, 2015 to Dec 31, 2015 • Filed on May 11, 2016

19228 Pine Mountain DrGroveland, CA 95321

(209) 962-8606

Siviq Scores

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

Liabilities / Assets

44th percentile

0.15x

Higher debt load relative to assets than 44% of similar nonprofits.

2015 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2015

Liabilities / Revenue

34th percentile

0.17x

Higher debt load relative to revenue than 34% of similar nonprofits.

2015 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2015

Net Margin

50th percentile

7.4%

Higher net margin than 50% of similar nonprofits.

2015 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2015

Top Officer Pay

27th percentile

$0

Higher top officer pay than 27% of similar nonprofits.

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

2015 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2015

Asset Growth

68th percentile

4.6%

Faster asset growth than 68% of similar nonprofits.

2015 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Revenue Growth

58th percentile

4.2%

Faster revenue growth than 58% of similar nonprofits.

2015 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2014 to 2015

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

Historical Trend

Balance Sheet Trend

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

$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

2015

Assets$11,455,749
Liabilities$1,670,453
Net Assets$9,785,296

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2015

Revenue$9,667,935
Expenses$8,948,634
Net Income$719,301
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
May 11, 2016
Return Version
2015v2.1
Gross Receipts
$9,667,935
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.

The association maintains common areas, and provides recreational activities and security for members

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$6,821,772$15,029,911$21,851,683
Land$257,990-$257,990
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dana ChavarriaPresident
Wayne AugsburgerVice President
Steve GrieferDirector
Mike GustafsonSecretary
Brian SweeneyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$6,983,388
Investment Income
$5,263
Other Revenue
$2,679,284
Change in Net Assets
$719,301

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,667,935
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$9,667,935
Total Revenue per Form 990
$9,667,935
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
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
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
Payroll & Related Liabilities$283,289
Other Liabilities$60,992
Deposits$54,809
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
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.

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.

Form 990, Part VI, Section B, Line 11

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

Upper management compensation is determined and approved by the board.

Form 990, Part VI, Section C, Line 19

Available at association office upon request

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
Brian Sweeney
Title
Treasurer
Phone
2099628606
Signed
2016-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dana Chavarria
Formed
1969
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
182
Volunteers
0

Preparer

Firm
Hinricher Douglas & Porter Llp
Address
3275 OLD CONEJO ROAD, THOUSAND OAKS, CA 91320
Preparer
Brian Cousino
Phone
8054961883
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

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.

Raw XML Appendix360 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/BOYAmt0100611
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0126144
IRS990/AccountsReceivableGrp/BOYAmt045233
IRS990/AccountsReceivableGrp/EOYAmt075501
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE ASSOCIATION MAINTAINS COMMON AREAS, AND PROVIDES RECREATIONAL ACTIVITIES AND SECURITY FOR MEMBERS
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0229402
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0273961
IRS990/AllOtherExpensesGrp/TotalAmt0503363
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/PersonNm0KEN SPENCER
IRS990/BooksInCareOfDetail/PhoneNum02099628606
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt019228 PINE MOUNTAIN DR
IRS990/BooksInCareOfDetail/USAddress/CityNm0GROVELAND
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd095321
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt03448552
IRS990/CashNonInterestBearingGrp/EOYAmt03751509
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt05263
IRS990/CYOtherExpensesAmt03929144
IRS990/CYOtherRevenueAmt02679284
IRS990/CYProgramServiceRevenueAmt06983388
IRS990/CYRevenuesLessExpensesAmt0719301
IRS990/CYSalariesCompEmpBnftPaidAmt05019490
IRS990/CYTotalExpensesAmt08948634
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt09667935
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt01314703
IRS990/DeferredRevenueGrp/EOYAmt01144458
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0814160
IRS990/DepreciationDepletionGrp/TotalAmt0814160
IRS990/Desc0THE ASSOCIATION MAINTAINS COMMON AREAS, PROVIDES RECREATONAL ACTIVITIES AND SECURITY FOR ITS MEMBERS, THE RESIDENTS OF THE COMMUNITY OF PINE MOUNTAIN LAKE.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt0182
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt06709120
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt018500
IRS990/FeesForServicesAccountingGrp/TotalAmt018500
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt094573
IRS990/FeesForServicesLegalGrp/TotalAmt094573
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.50
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
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/PersonNm0STEVE GRIEFER
IRS990/Form990PartVIISectionAGrp/PersonNm1BRIAN SWEENEY
IRS990/Form990PartVIISectionAGrp/PersonNm2DANA CHAVARRIA
IRS990/Form990PartVIISectionAGrp/PersonNm3WAYNE AUGSBURGER
IRS990/Form990PartVIISectionAGrp/PersonNm4MIKE GUSTAFSON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01969
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt09667935
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt023474
IRS990/InsuranceGrp/ProgramServicesAmt0189932
IRS990/InsuranceGrp/TotalAmt0213406
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0131245
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0137015
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt05263
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt05263
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt068
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt015029911
IRS990/LandBldgEquipBasisNetGrp/BOYAmt06950107
IRS990/LandBldgEquipBasisNetGrp/EOYAmt07079762
IRS990/LandBldgEquipCostOrOtherBssAmt022109673
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt022035
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt022035
IRS990/MissionDesc0THE ASSOCIATION MAINTAINS COMMON AREAS, PROVIDES RECREATONAL ACTIVITIES AND SECURITY FOR ITS MEMBERS, THE RESIDENTS OF THE COMMUNITY OF PINE MOUNTAIN LAKE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt09065995
IRS990/NetAssetsOrFundBalancesEOYAmt09785296
IRS990/NetUnrelatedBusTxblIncmAmt013501
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0371962
IRS990/OtherAssetsTotalGrp/EOYAmt0411962
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0138637
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt01162647
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01301284
IRS990/OtherExpensesGrp/Desc0REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc1OPERATING SUPPLIES
IRS990/OtherExpensesGrp/Desc2ADMINISTRATIVE SERVICES
IRS990/OtherExpensesGrp/Desc3UTILITIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt039232
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1174014
IRS990/OtherExpensesGrp/ProgramServicesAmt0750764
IRS990/OtherExpensesGrp/ProgramServicesAmt1574741
IRS990/OtherExpensesGrp/ProgramServicesAmt2381079
IRS990/OtherExpensesGrp/ProgramServicesAmt3365312
IRS990/OtherExpensesGrp/TotalAmt0750764
IRS990/OtherExpensesGrp/TotalAmt1613973
IRS990/OtherExpensesGrp/TotalAmt2555093
IRS990/OtherExpensesGrp/TotalAmt3365312
IRS990/OtherLiabilitiesGrp/BOYAmt0465790
IRS990/OtherLiabilitiesGrp/EOYAmt0399851
IRS990/OtherRevenueMiscGrp/BusinessCd0900001
IRS990/OtherRevenueMiscGrp/BusinessCd1713910
IRS990/OtherRevenueMiscGrp/BusinessCd2531390
IRS990/OtherRevenueMiscGrp/Desc0USER FEES
IRS990/OtherRevenueMiscGrp/Desc1SALES LESS COST OF SAL
IRS990/OtherRevenueMiscGrp/Desc2ADMINISTRATION FEES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01457272
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt11032828
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt2167149
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01457272
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11032828
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2167149
IRS990/OtherRevenueTotalAmt02679284
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0655041
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02731539
IRS990/OtherSalariesAndWagesGrp/TotalAmt03386580
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt052481
IRS990/PayrollTaxesGrp/ProgramServicesAmt0279145
IRS990/PayrollTaxesGrp/TotalAmt0331626
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0DANA CHAVARRIA
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900001
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES & ASSE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt06983388
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt06983388
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt05684
IRS990/PYOtherExpensesAmt04515018
IRS990/PYOtherRevenueAmt02556587
IRS990/PYProgramServiceRevenueAmt06716720
IRS990/PYRevenuesLessExpensesAmt0-224489
IRS990/PYSalariesCompEmpBnftPaidAmt04988462
IRS990/PYTotalExpensesAmt09503480
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt09278991
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0719301
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt09667935
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt08948634
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt0761
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0257990
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0257990
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt06821772
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt015029911
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt021851683
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt054809
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt160992
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2283289
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OTHER LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL & RELATED LIABILITIES
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt09667935
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07079762
IRS990ScheduleD/TotalExpensesPerForm990Amt08948634
IRS990ScheduleD/TotalLiabilityAmt0399851
IRS990ScheduleD/TotalRevenuePerForm990Amt09667935
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt09667935
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt08948634
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
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.
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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE CONTROLLER AND THE TREASURER REVIEW THE RETURN. THE BOARD THEN REVIEWS THE RETURN PRIOR TO APPROVING IT FOR FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPPER MANAGEMENT COMPENSATION IS DETERMINED AND APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AVAILABLE AT ASSOCIATION OFFICE UPON REQUEST
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 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt01965812
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt02264832
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt010947099
IRS990/TotalAssetsEOYAmt011455749
IRS990/TotalAssetsGrp/BOYAmt010947099
IRS990/TotalAssetsGrp/EOYAmt011455749
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt0182
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02239514
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt06709120
IRS990/TotalFunctionalExpensesGrp/TotalAmt08948634
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01881104
IRS990/TotalLiabilitiesEOYAmt01670453
IRS990/TotalLiabilitiesGrp/BOYAmt01881104
IRS990/TotalLiabilitiesGrp/EOYAmt01670453
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt09065995
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt09785296
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt06709120
IRS990/TotalProgramServiceRevenueAmt06983388
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt09667935
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt09667935
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt010947099
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt011455749
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnrestrictedNetAssetsGrp/BOYAmt07100183
IRS990/UnrestrictedNetAssetsGrp/EOYAmt07520464
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt019228 PINE MOUNTAIN DR
IRS990/USAddress/CityNm0GROVELAND
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095321
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-12-15 16:53:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BRIAN SWEENEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02099628606
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-05-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PINE MOUNTAIN LAKE ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0PINE
ReturnHeader/Filer/EIN0941748806
ReturnHeader/Filer/PhoneNum02099628606
ReturnHeader/Filer/USAddress/AddressLine1Txt019228 PINE MOUNTAIN DR
ReturnHeader/Filer/USAddress/CityNm0GROVELAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095321
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0770291466
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HINRICHER DOUGLAS & PORTER LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03275 OLD CONEJO ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0THOUSAND OAKS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd091320
ReturnHeader/PreparerPersonGrp/PhoneNum08054961883
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRIAN COUSINO
ReturnHeader/ReturnTs02016-05-13T13:01:50-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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