Civic Intelligence

Pine Mountain Lake Association

990 • Fiscal year 2018 • EIN 94-1748806

Jan 01, 2018 to Dec 31, 2018 • Filed on Apr 10, 2019

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

48th percentile

0.14x

Higher debt load relative to assets than 48% of similar nonprofits.

2018 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

42nd percentile

0.17x

Higher debt load relative to revenue than 42% of similar nonprofits.

2018 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2018

Net Margin

34th percentile

1.8%

Higher net margin than 34% of similar nonprofits.

2018 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

29th percentile

$0

Higher top officer pay than 29% of similar nonprofits.

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

2018 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2018

Asset Growth

50th percentile

2.1%

Faster asset growth than 50% of similar nonprofits.

2018 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

46th percentile

1.7%

Faster revenue growth than 46% of similar nonprofits.

2018 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets48th percentile

Assets

Up

$12,699,437

Up $259,227 (+2.1%) from 2017

Net Assets

Up

$10,912,627

Up $182,486 (+1.7%) from 2017

Liabilities

Up

$1,786,810

Up $76,741 (+4.5%) from 2017

Revenue And Expenses
Liabilities / Revenue42nd percentileNet Margin34th percentile

Revenue

Up

$10,293,524

Up $170,518 (+1.7%) from 2017

Expenses

Up

$10,107,561

Up $1,155,848 (+13%) from 2017

Net Income

Down

$185,963

Down $985,330 (-84%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth50th 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

2018

Assets$12,699,437
Liabilities$1,786,810
Net Assets$10,912,627
Open 2018 Filing

Operations Trend

Revenue Growth46th 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

2018

Revenue$10,293,524
Expenses$10,107,561
Net Income$185,963
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Apr 10, 2019
Return Version
2018v3.1
Gross Receipts
$10,293,524
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$6,750,613$6,541,018▼ $209,595
Cash and Non-Interest-Bearing Accounts$5,038,529$5,403,141▲ $364,612
Prepaid Expenses and Deferred Charges$226,588$167,600▼ $58,988
Accounts Receivable$26,878$146,336▲ $119,458
Inventories for Sale or Use$140,392$126,137▼ $14,255
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$12,440,210$12,699,437▲ $259,227
Other Assets Total$257,210$315,205▲ $57,995
Liabilities
Deferred Revenue$1,037,147$1,069,383▲ $32,236
Other Liabilities$507,421$562,429▲ $55,008
Accounts Payable and Accrued Expenses$165,501$154,998▼ $10,503
Total Liabilities$1,710,069$1,786,810▲ $76,741
Net Assets / Fund Balance
Unrestricted Net Assets$8,259,913$7,677,085▼ $582,828
Temporarily Rstr Net Assets$2,470,228$3,235,542▲ $765,314
Total Net Assets Fund Balance$10,730,141$10,912,627▲ $182,486
Total Liabilities and Net Assets / Fund Balance$12,440,210$12,699,437▲ $259,227

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$854,180$2,649,272-
Other Land Buildings$67,492$10,601,729-
Land$4,328,153--
Equipment$1,291,193$2,364,064-
Compensation and Service Providers
Top Officer Pay29th percentile

Board Members and Trustees

NameTitle
Steve GrieferPresident
Mike GustafsonVice President
Pauline TurskiDirector
Ken SpencerController
Joe PowellGeneral Manager
Rob AbbottGolf Course Sup
Jay ReisGrill Manager
Mike CookHead Golf Profe
Tom MoffittMaintenance Mgr
Wayne AugsburgerSecretary
Nick StauffacherTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Moore Brothers ScavengersTrash collectionsPO Box 278, Big Oak Flat, CA 95305-
Sean HammesTree removalPO Box 5540, Sonora, CA 95370-
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$7,589,950
Investment Income
$29,043
Other Revenue
$2,674,531
Change in Net Assets
$185,963
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,431,245
Other Expenses$4,676,316
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,118,111$507,599-$3,625,710
Other Employee Benefits$841,637$148,524-$990,161
Depreciation Depletion-$685,597-$685,597
Other Expenses$336,257$112,086-$448,343
Payroll Taxes$297,551$56,676-$354,227
Pension Plan Contributions$264,823$39,571-$304,394
Insurance$244,031$21,220-$265,251
Current Officers, Directors, Trustees, and Key Employees-$156,753-$156,753
Fees for Services Legal-$143,560-$143,560
All Other Expenses$67,436$9,832-$77,268
Fees for Services Accounting-$18,500-$18,500
Total Functional Expenses$7,908,792$2,198,769$0$10,107,561
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$341,246
Other Liabilties$118,146
Deposits$103,037
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

“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, Line 7A: How Members or Shareholders Elect Governing Body

“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, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

“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, Line 11B: Form 990 Review Process

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

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“Compensation based on prior occupant of the position, as well as current employment market conditions, as well as the experience and compensation history of the candidates and approved by the Board.”

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

“Available at Association office upon request”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“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
Nick Stauffacher
Title
Treasurer
Signed
2019-04-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nick Stauffacher
Formed
1969
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
178
Volunteers
30

Preparer

Firm
Porter & Lasiewicz CPAs
Address
3355 Cochran Street Suite 101, Simi Valley, CA 93063
Preparer
Gary A Porter
Phone
8054336022
Raw XML AppendixShowing 400 of 471 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/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0165501
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0154998
IRS990/AccountsReceivableGrp/BOYAmt026878
IRS990/AccountsReceivableGrp/EOYAmt0146336
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0Restaurant, Bar, Golf Course, Lake/Marina, Stables, Tennis Courts, Pool
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllAffiliatesIncludedInd0false
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt09832
IRS990/AllOtherExpensesGrp/ProgramServicesAmt067436
IRS990/AllOtherExpensesGrp/TotalAmt077268
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
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/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt05038529
IRS990/CashNonInterestBearingGrp/EOYAmt05403141
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0156753
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0156753
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt0PO Box 5540
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt1PO Box 278
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0Sonora
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1Big Oak Flat
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd095370
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd195305
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0Sean Hammes
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1Moore Brothers Scavengers
IRS990/ContractorCompensationGrp/ServicesDesc0Tree removal
IRS990/ContractorCompensationGrp/ServicesDesc1Trash collections
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt029043
IRS990/CYOtherExpensesAmt04676316
IRS990/CYOtherRevenueAmt02674531
IRS990/CYProgramServiceRevenueAmt07589950
IRS990/CYRevenuesLessExpensesAmt0185963
IRS990/CYSalariesCompEmpBnftPaidAmt05431245
IRS990/CYTotalExpensesAmt010107561
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt010293524
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt01037147
IRS990/DeferredRevenueGrp/EOYAmt01069383
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0685597
IRS990/DepreciationDepletionGrp/TotalAmt0685597
IRS990/Desc0The Association maintains common areas, provides recreational activities and security for its members, the residents of the community of Pine Mountain Lake.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt0178
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt07908792
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt018500
IRS990/FeesForServicesAccountingGrp/TotalAmt018500
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt0143560
IRS990/FeesForServicesLegalGrp/TotalAmt0143560
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt100.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt100.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/PersonNm0Joe Powell
IRS990/Form990PartVIISectionAGrp/PersonNm1Ken Spencer
IRS990/Form990PartVIISectionAGrp/PersonNm2Jay Reis
IRS990/Form990PartVIISectionAGrp/PersonNm3Mike Cook
IRS990/Form990PartVIISectionAGrp/PersonNm4Rob Abbott
IRS990/Form990PartVIISectionAGrp/PersonNm5Tom Moffitt
IRS990/Form990PartVIISectionAGrp/PersonNm6Mike Gustafson
IRS990/Form990PartVIISectionAGrp/PersonNm7Steve Griefer
IRS990/Form990PartVIISectionAGrp/PersonNm8Wayne Augsburger
IRS990/Form990PartVIISectionAGrp/PersonNm9Nick Stauffacher
IRS990/Form990PartVIISectionAGrp/PersonNm10Pauline Turski
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0General Manager
IRS990/Form990PartVIISectionAGrp/TitleTxt1Controller
IRS990/Form990PartVIISectionAGrp/TitleTxt2Grill Manager
IRS990/Form990PartVIISectionAGrp/TitleTxt3Head Golf Profe
IRS990/Form990PartVIISectionAGrp/TitleTxt4Golf Course Sup
IRS990/Form990PartVIISectionAGrp/TitleTxt5Maintenance Mgr
IRS990/Form990PartVIISectionAGrp/TitleTxt6Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt7President
IRS990/Form990PartVIISectionAGrp/TitleTxt8Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt9Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0true
IRS990/FormationYr01969
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt0-2937
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt0-2937
IRS990/GrossReceiptsAmt010293524
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt021220
IRS990/InsuranceGrp/ProgramServicesAmt0244031
IRS990/InsuranceGrp/TotalAmt0265251
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0140392
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0126137
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt031980
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt031980
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt065
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt015615065
IRS990/LandBldgEquipBasisNetGrp/BOYAmt06750613
IRS990/LandBldgEquipBasisNetGrp/EOYAmt06541018
IRS990/LandBldgEquipCostOrOtherBssAmt022156083
IRS990/LegalDomicileStateCd0CA
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt054568
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt054568
IRS990/MissionDesc0The Association maintains common areas, provides recreational activities and security for its members, the residents of the community of Pine Mountain Lake.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt010730141
IRS990/NetAssetsOrFundBalancesEOYAmt010912627
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-2937
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-2937
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt019429
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt0257210
IRS990/OtherAssetsTotalGrp/EOYAmt0315205
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0148524
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0841637
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0990161
IRS990/OtherExpensesGrp/Desc0Repairs & Maintenance
IRS990/OtherExpensesGrp/Desc1Administrative Services
IRS990/OtherExpensesGrp/Desc2Operating Supplies
IRS990/OtherExpensesGrp/Desc3Utilities
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt012847
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1244931
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt241073
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3112086
IRS990/OtherExpensesGrp/ProgramServicesAmt01271856
IRS990/OtherExpensesGrp/ProgramServicesAmt1921406
IRS990/OtherExpensesGrp/ProgramServicesAmt2545684
IRS990/OtherExpensesGrp/ProgramServicesAmt3336257
IRS990/OtherExpensesGrp/TotalAmt01284703
IRS990/OtherExpensesGrp/TotalAmt11166337
IRS990/OtherExpensesGrp/TotalAmt2586757
IRS990/OtherExpensesGrp/TotalAmt3448343
IRS990/OtherInd0X
IRS990/OtherLiabilitiesGrp/BOYAmt0507421
IRS990/OtherLiabilitiesGrp/EOYAmt0562429
IRS990/OtherRevenueMiscGrp/BusinessCd0531390
IRS990/OtherRevenueMiscGrp/BusinessCd1713910
IRS990/OtherRevenueMiscGrp/BusinessCd2900001
IRS990/OtherRevenueMiscGrp/Desc0Administration Fees
IRS990/OtherRevenueMiscGrp/Desc1Sales Less Cost of Goods
IRS990/OtherRevenueMiscGrp/Desc2User Fees
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0187290
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1863758
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt21568915
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0187290
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1863758
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt21568915
IRS990/OtherRevenueTotalAmt02674531
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0507599
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt03118111
IRS990/OtherSalariesAndWagesGrp/TotalAmt03625710
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt056676
IRS990/PayrollTaxesGrp/ProgramServicesAmt0297551
IRS990/PayrollTaxesGrp/TotalAmt0354227
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt039571
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0264823
IRS990/PensionPlanContributionsGrp/TotalAmt0304394
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0226588
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0167600
IRS990/PrincipalOfficerNm0Nick Stauffacher
IRS990/PriorPeriodAdjustmentsAmt0-3477
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900001
IRS990/ProgramServiceRevenueGrp/Desc0Membership Dues & Assessm
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt07589950
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt07589950
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt07675
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt03698565
IRS990/PYOtherRevenueAmt02992172
IRS990/PYProgramServiceRevenueAmt07123159
IRS990/PYRevenuesLessExpensesAmt01171293
IRS990/PYSalariesCompEmpBnftPaidAmt05253148
IRS990/PYTotalExpensesAmt08951713
IRS990/PYTotalRevenueAmt010123006
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0185963
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0854180
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02649272
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt03503452
IRS990ScheduleD/EquipmentGrp/BookValueAmt01291193
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02364064
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt03655257
IRS990ScheduleD/LandGrp/BookValueAmt04328153
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt04328153
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt067492
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt010601729
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt010669221
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0103037
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1118146
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2341246
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Deposits
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Other Liabilties
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Payroll & Related Liabilities
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06541018
IRS990ScheduleD/TotalLiabilityAmt0562429
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
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/ExplanationTxt4Compensation based on prior occupant of the position, as well as current employment market conditions, as well as the experience and compensation history of the candidates and approved by the Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Available at Association office upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$12,699,437
Liabilities
$1,786,810
Net assets
$10,912,627
Revenue
$10,293,524
Expenses
$10,107,561
Net income
$185,963
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