Civic Intelligence

Lake Shastina Property Owners Assn

EIN 95-2757587 • 501(c)4 • Weed, CA

Profile

provide repair and maintenance service of roads and common areas to community and association members.

16320 Everhart DriveWeed, CA 96094

www.lakeshastina.com

Siviq Scores

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

Liabilities / Assets

96th percentile

1.02x

Higher debt load relative to assets than 96% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

96th percentile

3.60x

Higher debt load relative to revenue than 96% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2025

Net Margin

12th percentile

-20%

Higher net margin than 12% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

74th percentile

$27,916

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

501(c)4 • $1M-$5M nonprofits • Source year 2025

Asset Growth

25th percentile

-3.1%

Faster asset growth than 25% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

60th percentile

15%

Faster revenue growth than 60% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$4,669,564

Down $149,637 (-3.1%) from 2024

Liabilities

Up

$4,746,619

Up $482,988 (+11%) from 2024

Net Assets

Down

-$77,055

Down $632,625 (-114%) from 2024

Revenue

Up

$1,319,274

Up $168,727 (+15%) from 2024

Expenses

Up

$1,586,137

Up $450,253 (+40%) from 2024

Net Income

Down

-$266,863

Down $281,526 (-1920%) from 2024

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2011: $3,496,657Liabilities 2011: $136,965Net Assets 2011: $3,359,6922011Assets 2012: $3,597,748Liabilities 2012: $116,486Net Assets 2012: $3,481,2622012Assets 2013: $3,712,590Liabilities 2013: $114,858Net Assets 2013: $3,597,7322013Assets 2014: $3,496,590Liabilities 2014: $123,792Net Assets 2014: $3,372,7982014Assets 2015: $3,606,855Liabilities 2015: $148,007Net Assets 2015: $3,458,8482015Assets 2016: $3,779,812Liabilities 2016: $82,043Net Assets 2016: $3,697,7692016Assets 2017: $3,963,804Liabilities 2017: $122,607Net Assets 2017: $3,841,1972017Assets 2018: $3,959,806Liabilities 2018: $119,351Net Assets 2018: $3,840,4552018Assets 2019: $4,108,026Liabilities 2019: $136,117Net Assets 2019: $3,971,9092019Assets 2020: $4,609,227Liabilities 2020: $521,374Net Assets 2020: $4,087,8532020Assets 2021: $4,550,324Liabilities 2021: $4,117,894Net Assets 2021: $432,4302021Assets 2022: $5,045,196Liabilities 2022: $800,829Net Assets 2022: $4,244,3672022Assets 2023: $4,783,399Liabilities 2023: $851,992Net Assets 2023: $3,931,4072023Assets 2024: $4,819,201Liabilities 2024: $4,263,631Net Assets 2024: $555,5702024Assets 2025: $4,669,564Liabilities 2025: $4,746,619Net Assets 2025: -$77,0552025

Highlighted filing

2025

Assets$4,669,564
Liabilities$4,746,619
Net Assets-$77,055

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,286,453Expenses 2011: $1,203,244Net Income 2011: $83,2092011Expenses 2012: $1,011,8992012Expenses 2013: $1,106,2582013Revenue 2014: $1,195,104Expenses 2014: $1,420,848Net Income 2014: -$225,7442014Revenue 2015: $1,175,943Expenses 2015: $1,089,893Net Income 2015: $86,0502015Revenue 2016: $1,221,200Expenses 2016: $982,279Net Income 2016: $238,9212016Revenue 2017: $1,276,699Expenses 2017: $1,133,271Net Income 2017: $143,4282017Revenue 2018: $1,368,784Expenses 2018: $1,369,526Net Income 2018: -$7422018Revenue 2019: $1,318,269Expenses 2019: $1,186,815Net Income 2019: $131,4542019Revenue 2020: $1,257,545Expenses 2020: $1,142,328Net Income 2020: $115,2172020Revenue 2021: $961,127Expenses 2021: $1,143,186Net Income 2021: -$182,0592021Revenue 2022: $1,233,671Expenses 2022: $1,272,857Net Income 2022: -$39,1862022Revenue 2023: $1,209,796Expenses 2023: $1,270,840Net Income 2023: -$61,0442023Revenue 2024: $1,150,547Expenses 2024: $1,135,884Net Income 2024: $14,6632024Revenue 2025: $1,319,274Expenses 2025: $1,586,137Net Income 2025: -$266,8632025

Highlighted filing

2025

Revenue$1,319,274
Expenses$1,586,137
Net Income-$266,863

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.67$4.75$0.08$1.32$1.59$0.27
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.82$4.26$0.56$1.15$1.14$0.01
2023Detailed filing. Detailed filing data is available for this year.$4.78$0.85$3.93$1.21$1.27$0.06
2022Detailed filing. Detailed filing data is available for this year.$5.05$0.80$4.24$1.23$1.27$0.04
2021Detailed filing. Detailed filing data is available for this year.$4.55$4.12$0.43$0.96$1.14$0.18
2020Detailed filing. Detailed filing data is available for this year.$4.61$0.52$4.09$1.26$1.14$0.12
2019Detailed filing. Detailed filing data is available for this year.$4.11$0.14$3.97$1.32$1.19$0.13
2018Detailed filing. Detailed filing data is available for this year.$3.96$0.12$3.84$1.37$1.37$0.00
2017Detailed filing. Detailed filing data is available for this year.$3.96$0.12$3.84$1.28$1.13$0.14
2016Detailed filing. Detailed filing data is available for this year.$3.78$0.08$3.70$1.22$0.98$0.24
2015Detailed filing. Detailed filing data is available for this year.$3.61$0.15$3.46$1.18$1.09$0.09
2014Summary only. Only limited summary data is available for this year.$3.50$0.12$3.37$1.20$1.42$0.23
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.71$0.11$3.60$1.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.60$0.12$3.48$1.01
2011Summary only. Only limited summary data is available for this year.$3.50$0.14$3.36$1.29$1.20$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 5, 2026
Return Version
2024v5.2
Gross Receipts
$1,319,274
Mission and Program Overview

Mission

The organization is responsible to maintain, repair and replace the common area, including paved roads, for a 3,017 lot community association.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$4,570,087$4,456,718▼ $113,369
Land, Buildings, and Equipment, Net$88,730$96,222▲ $7,492
Accounts Receivable$2,834$55,911▲ $53,077
Prepaid Expenses and Deferred Charges$34,957$40,411▲ $5,454
Cash and Non-Interest-Bearing Accounts-$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-
Inventories for Sale or Use-$0-
Total Assets$4,819,201$4,669,564▼ $149,637
Other Assets Total$122,593$20,302▼ $102,291
Liabilities
Other Liabilities$4,181,216$4,658,104▲ $476,888
Deferred Revenue$29,071$63,369▲ $34,298
Accounts Payable and Accrued Expenses$53,344$25,146▼ $28,198
Total Liabilities$4,263,631$4,746,619▲ $482,988
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$555,570$-77,055▼ $632,625
Total Net Assets Fund Balance$555,570$-77,055▼ $632,625
Total Liabilities and Net Assets / Fund Balance$4,819,201$4,669,564▼ $149,637

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$96,222$842,763$938,985
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Robert SheltonGeneral ManagerFT$27,916$27,916

Board Members and Trustees

NameTitle
William BullingtonPresident
Kasha HemesiVice President
Chris PappasDirector
Rachel StrawnSecretary
Scott YancyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$861,592
Program Service Revenue
$324,250
Investment Income
$133,432
Other Revenue
$0
Change in Net Assets
$-266,863
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,558,221
Salaries, Compensation, and Employee Benefits$27,916
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management-$205,293-$205,293
All Other Expenses$113,995$19,467-$133,462
Insurance-$86,493-$86,493
Office Expenses-$63,868-$63,868
Other Expenses$49,376$65,484-$49,376
Current Officers, Directors, Trustees, and Key Employees-$27,916-$27,916
Total Functional Expenses$1,117,616$468,521$0$1,586,137
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
Contract liabilities$4,605,760
refundable deposits$52,344
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
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
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, Section A, Line 7B

Certain matters require approval of the membership.

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

Before efiling the return, the board reviews the Form 990 and, after approval, signs the efiling authorizations.

Form 990, Part VI, Section B, Line 12C

Once a potential conflict is identified, the matter is discussed by the board of directors.

Form 990, Part VI, Section B, Line 15A

The board of directors determines the compensation of the general manager. Upon mutual approval, an employment agreement is created.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Lake Shastina Property Owners
EIN
95-2757587
Phone
5304712020
Address
16320 Everhart Drive, Weed, CA 96094

Signing Officer

Name
William Bullington
Title
President
Signed
2026-01-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Bullington
Formed
1968
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
6

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 = -$365762

Raw XML Appendix371 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/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt034957
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt040411
IRS990/PrincipalOfficerNm0William Bullington
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Insurance claim settlemen
IRS990/ProgramServiceRevenueGrp/Desc1Late charges and other
IRS990/ProgramServiceRevenueGrp/Desc2Penalty assessments
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt012500
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt113675
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2298075
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt012500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt113675
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2298075
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0396621
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt058162
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01063884
IRS990/PYProgramServiceRevenueAmt0695764
IRS990/PYRevenuesLessExpensesAmt014663
IRS990/PYSalariesCompEmpBnftPaidAmt072000
IRS990/PYTotalExpensesAmt01135884
IRS990/PYTotalRevenueAmt01150547
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-266863
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt04570087
IRS990/SavingsAndTempCashInvstGrp/EOYAmt04456718
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt096222
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0842763
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0938985
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04605760
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt152344
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Contract liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1refundable deposits
IRS990ScheduleD/TotalBookValueLandBuildingsAmt096222
IRS990ScheduleD/TotalLiabilityAmt04658104
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Certain matters require approval of the membership.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Before efiling the return, the board reviews the Form 990 and, after approval, signs the efiling authorizations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Once a potential conflict is identified, the matter is discussed by the board of directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The board of directors determines the compensation of the general manager. Upon mutual approval, an employment agreement is created.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Transfer to replacement fund = -$365762
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15a
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/TotalAssetsBOYAmt04819201
IRS990/TotalAssetsEOYAmt04669564
IRS990/TotalAssetsGrp/BOYAmt04819201
IRS990/TotalAssetsGrp/EOYAmt04669564
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0861592
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0468521
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01117616
IRS990/TotalFunctionalExpensesGrp/TotalAmt01586137
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04263631
IRS990/TotalLiabilitiesEOYAmt04746619
IRS990/TotalLiabilitiesGrp/BOYAmt04263631
IRS990/TotalLiabilitiesGrp/EOYAmt04746619
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0555570
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-77055
IRS990/TotalProgramServiceExpensesAmt01117616
IRS990/TotalProgramServiceRevenueAmt0324250
IRS990/TotalReportableCompFromOrgAmt027916
IRS990/TotalRevenueGrp/ExclusionAmt0133432
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0324250
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01319274
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04819201
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04669564
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt016320 Everhart Drive
IRS990/USAddress/CityNm0Weed
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd096094
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.lakeshastina.com
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0William Bullington
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Lake Shastina Property Owners
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Association
ReturnHeader/Filer/BusinessNameControlTxt0LAKE
ReturnHeader/Filer/EIN0952757587
ReturnHeader/Filer/PhoneNum05304712020
ReturnHeader/Filer/USAddress/AddressLine1Txt016320 Everhart Drive
ReturnHeader/Filer/USAddress/CityNm0Weed
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd096094
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/ReturnTs02026-01-05T06:34:58-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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