Civic Intelligence

Sugar Pine Homeowners Association

EIN 94-2853694 • 501(c)12 • Oakhurst, CA

Profile

Support the homeowners of the Sugar Pine Community by providing maintenance, repair, replace and/or alter the existing water and sewer system.

PO Box 1334Oakhurst, CA 93644

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

57th percentile

8.9%

Higher net margin than 57% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2025

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

501(c)12 • <$500k nonprofits • Source year 2025

Asset Growth

61st percentile

3.6%

Faster asset growth than 61% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

49th percentile

2.3%

Faster revenue growth than 49% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$177,998

Up $6,180 (+3.6%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

$177,998

No earlier filing loaded for comparison.

Operations
Liabilities / RevenueScore unavailableNet Margin57th percentile

Revenue

Up

$69,266

Up $1,588 (+2.3%) from 2024

Expenses

Up

$63,086

Up $2,164 (+3.6%) from 2024

Net Income

Down

$6,180

Down $576 (-8.5%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth61st percentile

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

$200K$150K$100K$50K$0Assets 2011: $51,104Net Assets 2011: $51,1042011Assets 2012: $53,958Net Assets 2012: $53,9582012Assets 2013: $69,859Net Assets 2013: $69,8592013Assets 2014: $68,419Net Assets 2014: $68,4192014Assets 2017: $120,132Liabilities 2017: $02017Assets 2018: $135,472Liabilities 2018: $02018Assets 2019: $127,370Net Assets 2019: $127,3702019Assets 2020: $138,865Net Assets 2020: $138,8652020Assets 2021: $145,433Net Assets 2021: $145,4332021Assets 2022: $156,518Net Assets 2022: $156,5182022Assets 2023: $165,062Net Assets 2023: $165,0622023Assets 2024: $171,818Liabilities 2024: $02024Assets 2025: $177,998Net Assets 2025: $177,9982025

Highlighted filing

2025

Assets$177,998
Liabilities-
Net Assets$177,998
Open 2025 Filing

Operations Trend

Revenue Growth49th percentile

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

$100K$50K$0-$50KRevenue 2011: $29,431Expenses 2011: $21,335Net Income 2011: $8,0962011Revenue 2012: $23,515Expenses 2012: $19,347Net Income 2012: $4,1682012Revenue 2013: $67,154Expenses 2013: $51,253Net Income 2013: $15,9012013Revenue 2014: $25,314Expenses 2014: $26,754Net Income 2014: -$1,4402014Revenue 2017: $58,887Expenses 2017: $44,877Net Income 2017: $14,0102017Revenue 2018: $68,481Expenses 2018: $53,141Net Income 2018: $15,3402018Revenue 2019: $64,018Expenses 2019: $72,120Net Income 2019: -$8,1022019Revenue 2020: $65,253Expenses 2020: $53,758Net Income 2020: $11,4952020Revenue 2021: $66,397Expenses 2021: $59,829Net Income 2021: $6,5682021Revenue 2022: $75,302Expenses 2022: $64,217Net Income 2022: $11,0852022Revenue 2023: $67,935Expenses 2023: $59,391Net Income 2023: $8,5442023Revenue 2024: $67,678Expenses 2024: $60,922Net Income 2024: $6,7562024Revenue 2025: $69,266Expenses 2025: $63,086Net Income 2025: $6,1802025

Highlighted filing

2025

Revenue$69,266
Expenses$63,086
Net Income$6,180
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$177,998
Liabilities
-
Net assets
$177,998
Revenue
$69,266
Expenses
$63,086
Net income
$6,180
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.78$1.78$0.69$0.63$0.06
2024Summary only. Only limited summary data is available for this year.$1.72$0.00$0.68$0.61$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.65$1.65$0.68$0.59$0.09
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.57$1.57$0.75$0.64$0.11
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.45$1.45$0.66$0.60$0.07
2020Detailed filing. Detailed filing data is available for this year.$1.39$1.39$0.65$0.54$0.11
2019Detailed filing. Detailed filing data is available for this year.$1.27$1.27$0.64$0.72$0.08
2018Summary only. Only limited summary data is available for this year.$1.35$0.00$0.68$0.53$0.15
2017Summary only. Only limited summary data is available for this year.$1.20$0.00$0.59$0.45$0.14
2014Detailed filing. Detailed filing data is available for this year.$0.68$0.68$0.25$0.27$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.70$0.67$0.51$0.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.54$0.54$0.24$0.19$0.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.51$0.29$0.21$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 31, 2025
Return Version
2024v5.2
Gross Receipts
$69,266
Mission and Program Overview

Mission

Support the homeowners of the Sugar Pine Community by providing maintenance, repair, replace and/or alter the existing water and sewer system.

Program Services

DescriptionGrantsExpenses
MUTUAL BENEFIT WATER COMPANY-$62,456
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Scott PedersenDirector-$0--
John CopelandDirector-$0--
Jane RiddioughTreasurer-$0--
Laurie BarcusSecretary-$0--
Jory TaborCFO-$0--
Andrea WassonDirector-$0--
Tony BrunoChairman-$0--
Filing and Contact Details

Filer

Filer Name
Sugar Pine Homeowners Association
EIN
94-2853694
Phone
5596415061
Address
PO Box 1334, Oakhurst, CA 93644

Signing Officer

Name
Jane Riddiough
Title
Treasurer
Signed
2025-10-31
Discuss with paid preparer
Yes

Preparer

Firm
Irwin Jackson & Wang Cpas
Address
5150 N 6TH ST STE 150, FRESNO, CA 93710
Preparer
Patti L Robbins
Phone
5592221114
Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $3024”

Other Expenses.1007

“Conferences, Conventions, and Meetings $1876”

Other Expenses.1009

“Depreciation $4999”

Other Expenses.1012

“Insurance $3199”

Other Expenses.1

“Road repairs $10632”

Other Expenses.2

“Snowplow $1448”

Other Assets.1001

“Automobiles - Beginning $21879 Automobiles - Ending $19269”

Other Assets.1

“Wells - Beginning $36344 Wells - Ending $36344”

Other Assets.2

“member receivable - Beginning $116 member receivable - Ending $116”

Raw XML Appendix139 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Jane Riddiough
IRS990EZ/BooksInCareOfDetail/PhoneNum05596415061
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 1334
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Oakhurst
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd093644
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt084520
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt095699
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt069143
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt06180
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01990
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0171818
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0177998
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt069266
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0123
IRS990EZ/LandAndBuildingsGrp/BOYAmt028959
IRS990EZ/LandAndBuildingsGrp/EOYAmt026570
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0171818
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0177998
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0171818
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0177998
IRS990EZ/OccupancyRentUtltsAndMaintAmt035918
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Scott Pedersen
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1John Copeland
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Jane Riddiough
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Laurie Barcus
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Jory Tabor
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Andrea Wasson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6Tony Bruno
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4CFO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Chairman
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt058339
IRS990EZ/OtherAssetsTotalDetail/EOYAmt055729
IRS990EZ/OtherExpensesTotalAmt025178
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Support the homeowners of the Sugar Pine Community by providing maintenance, repair, replace and/or alter the existing water and sewer system.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0MUTUAL BENEFIT WATER COMPANY
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt062456
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt063086
IRS990EZ/TotalProgramServiceExpensesAmt062456
IRS990EZ/TotalRevenueAmt069266
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $3024
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Conferences, Conventions, and Meetings $1876
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Depreciation $4999
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Insurance $3199
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Road repairs $10632
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Snowplow $1448
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Automobiles - Beginning $21879 Automobiles - Ending $19269
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Wells - Beginning $36344 Wells - Ending $36344
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8member receivable - Beginning $116 member receivable - Ending $116
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1007
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Assets.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Assets.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Assets.2
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Jane Riddiough
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Sugar Pine Homeowners Association
ReturnHeader/Filer/BusinessNameControlTxt0SUGA
ReturnHeader/Filer/EIN0942853694
ReturnHeader/Filer/PhoneNum05596415061
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 1334
ReturnHeader/Filer/USAddress/CityNm0Oakhurst
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd093644
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0261649689
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0IRWIN JACKSON & WANG CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05150 N 6TH ST STE 150
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FRESNO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd093710
ReturnHeader/PreparerPersonGrp/PhoneNum05592221114
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Patti L Robbins
ReturnHeader/ReturnTs02025-10-31T09:25:30-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)12 • <$500k nonprofits