Civic Intelligence

Tahoe Keys Beach & Harbor Assn Inc

EIN 94-2216915 • 501(c)7 • South Lake Tahoe, CA

Profile

To assist local agencies in the preservation of the water clarity of lake tahoe, and to maintain boat docks and access to beach facilities for the convenience of its members.

PO Box 10199South Lake Tahoe, CA 96158

www.tkbha.com

Siviq Scores

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

Liabilities / Assets

64th percentile

0.30x

Higher debt load relative to assets than 64% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

97th percentile

6.04x

Higher debt load relative to revenue than 97% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2024

Net Margin

1st percentile

-256%

Higher net margin than 1% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

80th percentile

$0

Higher top officer pay than 80% of similar nonprofits.

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

501(c)7 • $1M-$5M nonprofits • Source year 2024

Asset Growth

80th percentile

11%

Faster asset growth than 80% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

1st percentile

-80%

Faster revenue growth than 1% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,778,762

Up $372,573 (+11%) from 2023

Liabilities

Down

$1,136,619

Down $94,227 (-7.7%) from 2023

Net Assets

Up

$2,642,143

Up $466,800 (+21%) from 2023

Revenue

Down

$188,197

Down $732,411 (-80%) from 2023

Expenses

Up

$670,144

Up $205,475 (+44%) from 2023

Net Income

Down

-$481,947

Down $937,886 (-206%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $2,207,604Liabilities 2011: $2,180Net Assets 2011: $2,205,4242011Assets 2012: $2,160,868Liabilities 2012: $2,149Net Assets 2012: $2,158,7192012Assets 2013: $2,155,130Liabilities 2013: $1,752Net Assets 2013: $2,153,3782013Assets 2014: $2,139,209Liabilities 2014: $1,801Net Assets 2014: $2,137,4082014Assets 2015: $1,972,800Liabilities 2015: $1,850Net Assets 2015: $1,970,9502015Assets 2016: $1,581,343Liabilities 2016: $1,981Net Assets 2016: $1,579,3622016Assets 2017: $1,551,745Liabilities 2017: $2,479Net Assets 2017: $1,549,2662017Assets 2018: $1,448,169Liabilities 2018: $1,502Net Assets 2018: $1,446,6672018Assets 2019: $1,428,966Liabilities 2019: $2,047Net Assets 2019: $1,426,9192019Assets 2020: $1,441,468Liabilities 2020: $1,100Net Assets 2020: $1,440,3682020Assets 2021: $2,567,000Liabilities 2021: $668,322Net Assets 2021: $1,898,6782021Assets 2022: $2,383,983Liabilities 2022: $510,143Net Assets 2022: $1,873,8402022Assets 2023: $3,406,189Liabilities 2023: $1,230,846Net Assets 2023: $2,175,3432023Assets 2024: $3,778,762Liabilities 2024: $1,136,619Net Assets 2024: $2,642,1432024

Highlighted filing

2024

Assets$3,778,762
Liabilities$1,136,619
Net Assets$2,642,143

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $208,0942011Revenue 2012: $203,683Expenses 2012: $247,719Net Income 2012: -$44,0362012Revenue 2013: $210,776Expenses 2013: $213,657Net Income 2013: -$2,8812013Revenue 2014: $201,426Expenses 2014: $212,678Net Income 2014: -$11,2522014Revenue 2015: $201,704Expenses 2015: $351,228Net Income 2015: -$149,5242015Revenue 2016: $201,495Expenses 2016: $576,150Net Income 2016: -$374,6552016Revenue 2017: $221,731Expenses 2017: $237,609Net Income 2017: -$15,8782017Revenue 2018: $221,975Expenses 2018: $323,627Net Income 2018: -$101,6522018Revenue 2019: $222,496Expenses 2019: $241,766Net Income 2019: -$19,2702019Revenue 2020: $223,089Expenses 2020: $209,160Net Income 2020: $13,9292020Revenue 2021: $109,600Expenses 2021: $348,469Net Income 2021: -$238,8692021Revenue 2022: $294,504Expenses 2022: $557,891Net Income 2022: -$263,3872022Revenue 2023: $920,608Expenses 2023: $464,669Net Income 2023: $455,9392023Revenue 2024: $188,197Expenses 2024: $670,144Net Income 2024: -$481,9472024

Highlighted filing

2024

Revenue$188,197
Expenses$670,144
Net Income-$481,947

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.78$1.14$2.64$0.19$0.67$0.48
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.41$1.23$2.18$0.92$0.46$0.46
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.38$0.51$1.87$0.29$0.56$0.26
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.57$0.67$1.90$0.11$0.35$0.24
2020Summary only. Only limited summary data is available for this year.$1.44$0.00$1.44$0.22$0.21$0.01
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.43$0.00$1.43$0.22$0.24$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.45$0.00$1.45$0.22$0.32$0.10
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.55$0.00$1.55$0.22$0.24$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.58$0.00$1.58$0.20$0.58$0.37
2015Summary only. Only limited summary data is available for this year.$1.97$0.00$1.97$0.20$0.35$0.15
2014Detailed filing. Detailed filing data is available for this year.$2.14$0.00$2.14$0.20$0.21$0.01
2013Detailed filing. Detailed filing data is available for this year.$2.16$0.00$2.15$0.21$0.21$0.00
2012Summary only. Only limited summary data is available for this year.$2.16$0.00$2.16$0.20$0.25$0.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.21$0.00$2.21$0.21
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jan 23, 2026
Return Version
2024v5.2
Gross Receipts
$188,197
Mission and Program Overview

Mission

The Organization is responsible for the maintenance and repair of common area facilities as well as water quality of Lake Tahoe within the Organization's dock area and beach access.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,466,453$2,034,467▼ $431,986
Cash and Non-Interest-Bearing Accounts$130,536$1,251,604▲ $1,121,068
Savings and Temporary Cash Investments$782,000$486,000▼ $296,000
Prepaid Expenses and Deferred Charges$9,801$6,411▼ $3,390
Accounts Receivable$126,518$280▼ $126,238
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-
Inventories for Sale or Use-$0-
Total Assets$3,515,308$3,778,762▲ $263,454
Other Assets Total-$0-
Liabilities
Other Liabilities$373,756$874,239▲ $500,483
Accounts Payable and Accrued Expenses-$241,508-
Deferred Revenue$17,424$20,872▲ $3,448
Total Liabilities$391,180$1,136,619▲ $745,439
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,124,128$2,642,143▼ $481,985
Total Net Assets Fund Balance$3,124,128$2,642,143▼ $481,985
Total Liabilities and Net Assets / Fund Balance$3,515,308$3,778,762▲ $263,454

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,034,467$1,717,605$3,752,072
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tim FlanaganPresident
Jason JonesVice President
Kimberly HarkinsDirector
Mike KohlDirector
Steve AndradeDirector
Matt ValentineSecretary
Doug ScottTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$113,059
Program Service Revenue
$41,174
Investment Income
$33,964
Other Revenue
$0
Change in Net Assets
$-481,947
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$670,144
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses---$61,646
Other Expenses---$60,550
Office Expenses---$28,362
Insurance---$13,250
Fees for Services Management---$7,027
Total Functional Expenses$0$0$0$670,144
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
Refundable construction assessments$1,366,440
State income tax payable$1,600
Deposits$200
contract liability-replacement reserve$-500,640
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
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

As a California homeowner association, upon purchase of a dock, an owner becomes a member of the taxpayer.

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

Annually members elect board members for those whose terms of office have expired.

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

As described in the taxpayer's governing documents, certain decisions must be made by the membership.

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

The taxpayer's treasurer reviews the tax returns before they are filed.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Tahoe Keys Beach And Harbor
EIN
94-2216915
Phone
5305441521
Address
PO Box 10199, South Lake Tahoe, CA 96158

Signing Officer

Name
Doug Scott
Title
Treasurer
Signed
2026-01-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Doug Scott
Formed
1963
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
0
Employees
9

Preparer

Firm
Levy Erlanger Advisors LLC
Address
100 Montgomery St Ste 715, San Francisco, CA 94104
Preparer
William S Erlanger
Phone
4159819350
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Transfer to replacement fund = -$38

Raw XML Appendix365 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/PrepaidExpensesDefrdChargesGrp/BOYAmt09801
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06411
IRS990/PrincipalOfficerNm0Doug Scott
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Late charges and other
IRS990/ProgramServiceRevenueGrp/Desc1Membership fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt020252
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt120922
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt020252
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt120922
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0787050
IRS990/PYInvestmentIncomeAmt097
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0464669
IRS990/PYProgramServiceRevenueAmt0133461
IRS990/PYRevenuesLessExpensesAmt0455939
IRS990/PYTotalExpensesAmt0464669
IRS990/PYTotalRevenueAmt0920608
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-481947
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0782000
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0486000
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt06639
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02034467
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01717605
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03752072
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0-500640
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1200
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21366440
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt31600
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0contract liability-replacement reserve
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Deposits
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Refundable construction assessments
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3State income tax payable
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02034467
IRS990ScheduleD/TotalLiabilityAmt0874239
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0As a California homeowner association, upon purchase of a dock, an owner becomes a member of the taxpayer.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Annually members elect board members for those whose terms of office have expired.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2As described in the taxpayer's governing documents, certain decisions must be made by the membership.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The taxpayer's treasurer reviews the tax returns before they are filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Transfer to replacement fund = -$38
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 C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03515308
IRS990/TotalAssetsEOYAmt03778762
IRS990/TotalAssetsGrp/BOYAmt03515308
IRS990/TotalAssetsGrp/EOYAmt03778762
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0113059
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0670144
IRS990/TotalGrossUBIAmt033964
IRS990/TotalLiabilitiesBOYAmt0391180
IRS990/TotalLiabilitiesEOYAmt01136619
IRS990/TotalLiabilitiesGrp/BOYAmt0391180
IRS990/TotalLiabilitiesGrp/EOYAmt01136619
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03124128
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02642143
IRS990/TotalProgramServiceRevenueAmt041174
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt041174
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0188197
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt033964
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03515308
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03778762
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 10199
IRS990/USAddress/CityNm0South Lake Tahoe
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd096158
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Doug Scott
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Tahoe Keys Beach And Harbor
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Association Inc
ReturnHeader/Filer/BusinessNameControlTxt0TAHO
ReturnHeader/Filer/EIN0942216915
ReturnHeader/Filer/PhoneNum05305441521
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 10199
ReturnHeader/Filer/USAddress/CityNm0South Lake Tahoe
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd096158
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0331954136
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Levy Erlanger Advisors LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0100 Montgomery St Ste 715
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0San Francisco
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094104
ReturnHeader/PreparerPersonGrp/PhoneNum04159819350
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0William S Erlanger
ReturnHeader/ReturnTs02026-01-23T13:10:19-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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