Civic Intelligence

Pine Mountain Lake Association

990 • Fiscal year 2016 • EIN 94-1748806

Jan 01, 2016 to Dec 31, 2016 • Filed on May 22, 2017

Organization ProfileN/A

View Organization Page

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

51st percentile

0.17x

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

2016 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

44th percentile

0.19x

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

2016 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2016

Net Margin

25th percentile

-2.3%

Higher net margin than 25% of similar nonprofits.

2016 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

52nd percentile

$137,443

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

2016 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2016

Asset Growth

40th percentile

0.0%

Faster asset growth than 40% of similar nonprofits.

2016 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

47th percentile

1.4%

Faster revenue growth than 47% of similar nonprofits.

2016 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets51st percentile

Assets

Up

$11,457,262

Up $1,513 (+0.0%) from 2015

Net Assets

Down

$9,558,848

Down $226,448 (-2.3%) from 2015

Liabilities

Up

$1,898,414

Up $227,961 (+14%) from 2015

Revenue And Expenses
Liabilities / Revenue44th percentileNet Margin25th percentile

Revenue

Up

$9,800,801

Up $132,866 (+1.4%) from 2015

Expenses

Up

$10,027,249

Up $1,078,615 (+12%) from 2015

Net Income

Down

-$226,448

Down $945,749 (-131%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth40th percentile

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

2016

Assets$11,457,262
Liabilities$1,898,414
Net Assets$9,558,848
Open 2016 Filing

Operations Trend

Revenue Growth47th percentile

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

2016

Revenue$9,800,801
Expenses$10,027,249
Net Income-$226,448
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 22, 2017
Return Version
2016v3.0
Gross Receipts
$9,800,801
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$7,079,762$6,834,769▼ $244,993
Cash and Non-Interest-Bearing Accounts$3,751,509$3,894,556▲ $143,047
Inventories for Sale or Use$137,015$145,648▲ $8,633
Accounts Receivable$75,501$118,268▲ $42,767
Total Assets$11,455,749$11,457,262▲ $1,513
Other Assets Total$411,962$464,021▲ $52,059
Liabilities
Deferred Revenue$1,144,458$1,223,919▲ $79,461
Other Liabilities$399,851$438,343▲ $38,492
Accounts Payable and Accrued Expenses$126,144$236,152▲ $110,008
Total Liabilities$1,670,453$1,898,414▲ $227,961
Net Assets / Fund Balance
Unrestricted Net Assets$7,520,464$7,088,620▼ $431,844
Temporarily Rstr Net Assets$2,264,832$2,470,228▲ $205,396
Total Net Assets Fund Balance$9,785,296$9,558,848▼ $226,448
Total Liabilities and Net Assets / Fund Balance$11,455,749$11,457,262▲ $1,513

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$6,576,779$15,689,943$22,266,722
Land$257,990-$257,990
Compensation and Service Providers
Top Officer Pay52nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joe PowellGeneral ManagerFT$118,500$18,943$137,443
Ken SpencerControllerFT$91,682$17,552$109,234

Board Members and Trustees

NameTitle
Wayne AugsburgerPresident
Steve GrieferVice President
Nick StauffacherDirector
Pauline TurskiSecretary
Mike GustafsonTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
J B Bostick CompanyRoad Repair Contractor2175 PFE ROAD SUITE C, Rosevile, CA 95747$1,105,714
Weintraub Tobin ChediacTimber HarvesterP O BOX 5540, Sonora, CA 95370$172,380
-Legal Fee400 CAPITOL MALL 11TH FLOOR, Sacramento, CA 95814$118,060
Revenue and Support

Revenue Composition

Contributions and Grants
$41,125
Program Service Revenue
$6,935,414
Investment Income
$3,356
Other Revenue
$2,820,906
Change in Net Assets
$-226,448

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,800,801
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$9,800,801
Total Revenue per Form 990
$9,800,801
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,149,173
Other Expenses$4,878,076
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,803,546$473,253-$3,276,799
Other Employee Benefits$905,612$165,543-$1,071,155
All Other Expenses$708,866$237,288-$946,154
Depreciation Depletion-$708,660-$708,660
Other Expenses$540,192$40,069-$580,261
Payroll Taxes$295,616$56,462-$352,078
Pension Plan Contributions$207,545$31,414-$238,959
Insurance$207,829$17,514-$225,343
Current Officers, Directors, Trustees, and Key Employees-$210,182-$210,182
Fees for Services Legal-$112,344-$112,344
Fees for Services Accounting-$18,500-$18,500
Total Functional Expenses$7,768,791$2,258,458$0$10,027,249

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$10,027,249
Total Expenses per Audited Statements$10,027,249
Total Expenses per Form 990$10,027,249
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$292,109
Deposits$76,685
Other Liabilities$68,923
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 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

“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
Mike Gustafson
Title
Treasurer
Phone
2099628606
Signed
2017-05-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wayne Augsburger
Formed
1969
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
185
Volunteers
30

Preparer

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

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The association has established a finance committee that assumes primary responsibility for both selection of the auditor and providing oversight of the audit process. This committee reviews the draft audit report and management letter and makes comments or suggestions directly to the auditor. The finance committee is appointed by the board of directors, and membership can change from year to year. The finance committee typically consists of individuals with experience in finance or accounting, and whom have expressed interest in serving in this capacity. The finance committee has authority to make recommendations, but not final decision. The finance committee reports directly to the board of directors, the governing board of the association.”

Financial Statement Notes

PART X, LINE 2:

“The association believes that it has an appropriate support for any tax positions taken, and 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 AppendixShowing 400 of 420 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/OtherEmployeeBenefitsGrp/TotalAmt01071155
IRS990/OtherExpensesGrp/Desc0INCOME TAX PROVISION
IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2ADMINISTRATIVE SERVICES
IRS990/OtherExpensesGrp/Desc3OPERATING SUPPLIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02666
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11000
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2183563
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt340069
IRS990/OtherExpensesGrp/ProgramServicesAmt01404858
IRS990/OtherExpensesGrp/ProgramServicesAmt1694727
IRS990/OtherExpensesGrp/ProgramServicesAmt2540192
IRS990/OtherExpensesGrp/TotalAmt02666
IRS990/OtherExpensesGrp/TotalAmt11405858
IRS990/OtherExpensesGrp/TotalAmt2878290
IRS990/OtherExpensesGrp/TotalAmt3580261
IRS990/OtherLiabilitiesGrp/BOYAmt0399851
IRS990/OtherLiabilitiesGrp/EOYAmt0438343
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/RelatedOrExemptFuncIncomeAmt01550308
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt11079550
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt2162877
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01550308
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11079550
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2162877
IRS990/OtherRevenueTotalAmt02820906
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0473253
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02803546
IRS990/OtherSalariesAndWagesGrp/TotalAmt03276799
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt056462
IRS990/PayrollTaxesGrp/ProgramServicesAmt0295616
IRS990/PayrollTaxesGrp/TotalAmt0352078
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt031414
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0207545
IRS990/PensionPlanContributionsGrp/TotalAmt0238959
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0WAYNE AUGSBURGER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900001
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES & ASSE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt06935414
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt06935414
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt05263
IRS990/PYOtherExpensesAmt03929144
IRS990/PYOtherRevenueAmt02679284
IRS990/PYProgramServiceRevenueAmt06983388
IRS990/PYRevenuesLessExpensesAmt0719301
IRS990/PYSalariesCompEmpBnftPaidAmt05019490
IRS990/PYTotalExpensesAmt08948634
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt09667935
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-226448
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt09759676
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/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt010027249
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt0626
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0257990
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0257990
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt06576779
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt015689943
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt022266722
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt076685
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt168923
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2292109
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OTHER LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL & RELATED LIABILITIES
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt09800801
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION BELIEVES THAT IT HAS AN APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND 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/TotalBookValueLandBuildingsAmt06834769
IRS990ScheduleD/TotalExpensesPerForm990Amt010027249
IRS990ScheduleD/TotalLiabilityAmt0438343
IRS990ScheduleD/TotalRevenuePerForm990Amt09800801
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt09800801
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt010027249
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/ExplanationTxt6THE ASSOCIATION HAS ESTABLISHED A FINANCE COMMITTEE THAT ASSUMES PRIMARY RESPONSIBILITY FOR BOTH SELECTION OF THE AUDITOR AND PROVIDING OVERSIGHT OF THE AUDIT PROCESS. THIS COMMITTEE REVIEWS THE DRAFT AUDIT REPORT AND MANAGEMENT LETTER AND MAKES COMMENTS OR SUGGESTIONS DIRECTLY TO THE AUDITOR. THE FINANCE COMMITTEE IS APPOINTED BY THE BOARD OF DIRECTORS, AND MEMBERSHIP CAN CHANGE FROM YEAR TO YEAR. THE FINANCE COMMITTEE TYPICALLY CONSISTS OF INDIVIDUALS WITH EXPERIENCE IN FINANCE OR ACCOUNTING, AND WHOM HAVE EXPRESSED INTEREST IN SERVING IN THIS CAPACITY. THE FINANCE COMMITTEE HAS AUTHORITY TO MAKE RECOMMENDATIONS, BUT NOT FINAL DECISION. THE FINANCE COMMITTEE REPORTS DIRECTLY TO THE BOARD OF DIRECTORS, THE GOVERNING BOARD OF THE ASSOCIATION.
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 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt02264832
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt02470228
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt011455749
IRS990/TotalAssetsEOYAmt011457262
IRS990/TotalAssetsGrp/BOYAmt011455749
IRS990/TotalAssetsGrp/EOYAmt011457262
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt041125
IRS990/TotalEmployeeCnt0185
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02258458
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt07768791
IRS990/TotalFunctionalExpensesGrp/TotalAmt010027249
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01670453
IRS990/TotalLiabilitiesEOYAmt01898414
IRS990/TotalLiabilitiesGrp/BOYAmt01670453
IRS990/TotalLiabilitiesGrp/EOYAmt01898414
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt09785296
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt09558848
IRS990/TotalOtherCompensationAmt036495
IRS990/TotalProgramServiceExpensesAmt07768791
IRS990/TotalProgramServiceRevenueAmt06935414
IRS990/TotalReportableCompFromOrgAmt0210182
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt09759676
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt09800801
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt011455749
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt011457262
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnrestrictedNetAssetsGrp/BOYAmt07520464
IRS990/UnrestrictedNetAssetsGrp/EOYAmt07088620
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/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MIKE GUSTAFSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02099628606
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-22
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

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$11,457,262
Liabilities
$1,898,414
Net assets
$9,558,848
Revenue
$9,800,801
Expenses
$10,027,249
Net income
-$226,448
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