Civic Intelligence

Arrowhead Lake Association

EIN 95-2899218 • 501(c)7 • Lake Arrowhead, CA

View Organization Page

Profile

To manage and maintain arrowhead lake association.

PO Box 1119Lake Arrowhead, CA 92352

www.ala-ca.org

Siviq Scores

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

Liabilities / Assets

28th percentile

0.20x

Higher debt load relative to assets than 28% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

25th percentile

0.27x

Higher debt load relative to revenue than 25% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2024

Net Margin

66th percentile

9.3%

Higher net margin than 66% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

75th percentile

9.5%

Faster asset growth than 75% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

85th percentile

18%

Faster revenue growth than 85% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets28th percentile

Assets

Up

$9,540,347

Up $828,621 (+9.5%) from 2023

Liabilities

Up

$1,930,494

Up $161,017 (+9.1%) from 2023

Net Assets

Up

$7,609,853

Up $667,604 (+9.6%) from 2023

Operations
Liabilities / Revenue25th percentileNet Margin66th percentile

Revenue

Up

$7,193,928

Up $1,108,626 (+18%) from 2023

Expenses

Up

$6,526,324

Up $583,805 (+9.8%) from 2023

Net Income

Up

$667,604

Up $524,821 (+368%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth75th percentile

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

$10M$5.0M$0Assets 2012: $6,211,551Liabilities 2012: $1,062,503Net Assets 2012: $5,149,0482012Assets 2013: $6,750,744Liabilities 2013: $1,420,791Net Assets 2013: $5,329,9532013Assets 2014: $6,703,277Liabilities 2014: $1,338,041Net Assets 2014: $5,365,2362014Assets 2015: $6,492,514Liabilities 2015: $1,368,022Net Assets 2015: $5,124,4922015Assets 2016: $5,733,304Liabilities 2016: $830,561Net Assets 2016: $4,902,7432016Assets 2017: $5,906,264Liabilities 2017: $584,561Net Assets 2017: $5,321,7032017Assets 2018: $7,158,849Liabilities 2018: $960,498Net Assets 2018: $6,198,3512018Assets 2019: $7,107,290Liabilities 2019: $977,221Net Assets 2019: $6,130,0692019Assets 2020: $7,993,621Liabilities 2020: $1,482,894Net Assets 2020: $6,510,7272020Assets 2021: $7,882,331Liabilities 2021: $1,336,048Net Assets 2021: $6,546,2832021Assets 2022: $8,668,853Liabilities 2022: $1,869,387Net Assets 2022: $6,799,4662022Assets 2023: $8,711,726Liabilities 2023: $1,769,477Net Assets 2023: $6,942,2492023Assets 2024: $9,540,347Liabilities 2024: $1,930,494Net Assets 2024: $7,609,8532024

Highlighted filing

2024

Assets$9,540,347
Liabilities$1,930,494
Net Assets$7,609,853
Open 2024 Filing

Operations Trend

Revenue Growth85th percentile

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

$10M$5.0M$0-$5.0MExpenses 2012: $3,813,3762012Revenue 2013: $3,829,395Expenses 2013: $3,648,490Net Income 2013: $180,9052013Revenue 2014: $3,340,687Expenses 2014: $3,305,404Net Income 2014: $35,2832014Revenue 2015: $3,283,256Expenses 2015: $3,524,000Net Income 2015: -$240,7442015Revenue 2016: $3,328,325Expenses 2016: $3,550,074Net Income 2016: -$221,7492016Revenue 2017: $3,778,823Expenses 2017: $3,359,863Net Income 2017: $418,9602017Revenue 2018: $3,919,268Expenses 2018: $3,783,926Net Income 2018: $135,3422018Revenue 2019: $3,105,510Expenses 2019: $4,273,583Net Income 2019: -$1,168,0732019Revenue 2020: $4,885,684Expenses 2020: $4,904,061Net Income 2020: -$18,3772020Revenue 2021: $4,722,367Expenses 2021: $5,148,636Net Income 2021: -$426,2692021Revenue 2022: $5,985,237Expenses 2022: $5,732,055Net Income 2022: $253,1822022Revenue 2023: $6,085,302Expenses 2023: $5,942,519Net Income 2023: $142,7832023Revenue 2024: $7,193,928Expenses 2024: $6,526,324Net Income 2024: $667,6042024

Highlighted filing

2024

Revenue$7,193,928
Expenses$6,526,324
Net Income$667,604
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$9,540,347
Liabilities
$1,930,494
Net assets
$7,609,853
Revenue
$7,193,928
Expenses
$6,526,324
Net income
$667,604
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.54$1.93$7.61$7.19$6.53$0.67
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.71$1.77$6.94$6.09$5.94$0.14
2022Detailed filing. Detailed filing data is available for this year.$8.67$1.87$6.80$5.99$5.73$0.25
2021Detailed filing. Detailed filing data is available for this year.$7.88$1.34$6.55$4.72$5.15$0.43
2020Detailed filing. Detailed filing data is available for this year.$7.99$1.48$6.51$4.89$4.90$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.11$0.98$6.13$3.11$4.27$1.17
2018Detailed filing. Detailed filing data is available for this year.$7.16$0.96$6.20$3.92$3.78$0.14
2017Detailed filing. Detailed filing data is available for this year.$5.91$0.58$5.32$3.78$3.36$0.42
2016Detailed filing. Detailed filing data is available for this year.$5.73$0.83$4.90$3.33$3.55$0.22
2015Summary only. Only limited summary data is available for this year.$6.49$1.37$5.12$3.28$3.52$0.24
2014Summary only. Only limited summary data is available for this year.$6.70$1.34$5.37$3.34$3.31$0.04
2013Summary only. Only limited summary data is available for this year.$6.75$1.42$5.33$3.83$3.65$0.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.21$1.06$5.15$3.81
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 20, 2025
Return Version
2024v5.2
Gross Receipts
$7,949,106
Mission and Program Overview

Mission

The arrowhead lake association is established to manage and maintain lake arrowhead and related properties, and serve the property owners of arrowhead woods who choose to become members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$3,673,165$3,850,600▲ $177,435
Land, Buildings, and Equipment, Net$3,322,736$3,768,716▲ $445,980
Cash and Non-Interest-Bearing Accounts$1,347,979$1,581,882▲ $233,903
Accounts Receivable$65,654$126,098▲ $60,444
Prepaid Expenses and Deferred Charges$162,357$124,907▼ $37,450
Inventories for Sale or Use$51,238$47,817▼ $3,421
Total Assets$8,711,726$9,540,347▲ $828,621
Other Assets Total$88,597$40,327▼ $48,270
Liabilities
Deferred Revenue$1,262,640$1,510,192▲ $247,552
Accounts Payable and Accrued Expenses$297,666$257,642▼ $40,024
Other Liabilities$209,171$162,660▼ $46,511
Total Liabilities$1,769,477$1,930,494▲ $161,017
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,942,249$7,609,853▲ $667,604
Total Net Assets Fund Balance$6,942,249$7,609,853▲ $667,604
Total Liabilities and Net Assets / Fund Balance$8,711,726$9,540,347▲ $828,621

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,156,850$4,802,830$6,959,680
Equipment$798,377$2,730,752$3,529,129
Leasehold Improvements$356,216$2,448,075$2,804,291
Land$390,333-$390,333
Other Land Buildings$66,940-$66,940
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael PateGeneral ManagerFT$204,619$12,667$217,286
Wayne AustinAdministrative SupervisorFT$100,340-$100,340

Board Members and Trustees

NameTitle
Bud MacerPresident
Denise LoxtonVice President
Alan KaitzDirector
Eran HeisslerDirector
Kelly WallaceDirector
Marilyn DishellDirector
Jim HannonSecretary/treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Best Best And Krieger LLPLegal ServicesPO BOX 743074, Los Angeles, CA 90074$216,319
Revenue and Support

Revenue Composition

Contributions and Grants
$67,216
Program Service Revenue
$6,722,783
Investment Income
$245,403
Other Revenue
$158,526
All Other Contributions
$67,216
Change in Net Assets
$667,604

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,468,817
Revenue Not Reported on Financial Statements
$-274,889
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-274,889
Total Revenue per Audited Statements
$7,468,817
Total Revenue per Form 990
$7,193,928
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,998,192
Salaries, Compensation, and Employee Benefits$2,528,132
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$995,166$932,994-$1,928,160
Fees for Services Legal-$824,428-$824,428
Insurance$52,952$466,872-$519,824
Depreciation Depletion$409,697$39,356-$449,053
All Other Expenses$100,072$167,075-$267,147
Current Officers, Directors, Trustees, and Key Employees$122,771$81,848-$204,619
Payroll Taxes$110,140$90,600-$200,740
Other Employee Benefits$81,787$112,826-$194,613
Fees for Services Other$111,912$58,885-$170,797
Other Expenses$875$136,485-$137,360
Fees for Services Accounting-$71,437-$71,437
Advertising-$39,620-$39,620
Total Functional Expenses$3,031,448$3,494,876$0$6,526,324

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,801,213
Total Expenses per Audited Statements$6,801,213
Total Expenses per Form 990$6,526,324
Expenses Not Reported on Form 990$0
Expenses Not Reported on Financial Statements$-274,889
Other Expense Adjustments$-274,889
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
Security Deposit$124,269
Lease Liability$38,391
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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 6

“All owners of residential real property in arrowhead woods, except lakewood tracts a & b, shall be eligible for residential membership.”

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

“Members have the right to elect board members and become board members. Board members exercise government. However, members have the rights not limited to modifying government documents. Including by-law and articles of incorporation. There must be a quorum of members to approve changes.”

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

“Members must approve changes to governing documents in very select circumstances”

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

“The form 990 is prepared by an outside cpa. The finance committee reviews and approves and then presents to the board of directors for final approval. The finance committee chair is the treasurer of the board.”

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

“If there is a conflict of interest, the board member is required to disclose the conflict in writing. The board member is expected to excuse themselves form voting on any conflicts of interest.”

Form 990, Part VI, Section B, Line 15

“The board takes into consideration any and all data related to the decision to hire and how to compensate the organization's key employees before voting on such matters.”

Form 990, Part VI, Section C, Line 18

“Documents available to the public upon request on a case by case basis.”

Form 990, Part VI, Section C, Line 19

“Documents available to the public upon request on a case by case basis.”

Filing and Contact Details

Filer

Filer Name
Arrowhead Lake Association
EIN
95-2899218
Phone
9093372595
Address
PO BOX 1119, LAKE ARROWHEAD, CA 92352

Signing Officer

Name
Jim Hannon
Title
Secretary/treasurer
Phone
9093372595
Signed
2025-08-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bud Macer
Formed
1974
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
100
Volunteers
38

Preparer

Firm
Smith Marion & Co
Address
1940 ORANGE TREE LANE SUITE 100, REDLANDS, CA 92374
Preparer
Carlos Carazo
Phone
9093072323
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“In accordance with accounting standards, which provide accounting and disclosure guidance about uncertain tax positions taken by an organization, management believes that all of the positions taken by the organization in its federal and state income tax returns are more likely than not to be sustained upon examination. The organization files returns in the u.s. Federal jurisdiction and the state of california. The organizations federal income tax returns for the prior three tax years remain subject to examination by the internal revenue service. The organizations california income tax returns for the prior four tax years remain subject to examination by the franchise tax board.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Rental expenses -274,889.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Rental expenses -274,889.”

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/AccountantCompileOrReviewInd00
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IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0257642
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IRS990/AccountsReceivableGrp/EOYAmt0126098
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE ARROWHEAD LAKE ASSOCIATION IS ESTABLISHED TO MANAGE AND MAINTAIN LAKE ARROWHEAD AND RELATED PROPERTIES, AND SERVE THE PROPERTY OWNERS OF ARROWHEAD WOODS WHO CHOOSE TO BECOME MEMBERS.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt039620
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IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 1119
IRS990/BooksInCareOfDetail/USAddress/CityNm0LAKE ARROWHEAD
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd092352
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IRS990/ContractorCompensationGrp/ServicesDesc0LEGAL SERVICES
IRS990/CostOfGoodsSoldAmt0480289
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IRS990/CYTotalRevenueAmt07193928
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IRS990/Form990PartVIISectionAGrp/PersonNm0BUD MACER
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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt8ADMINISTRATIVE SUPERVISOR
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IRS990/FSAuditedInd01
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IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt07949106
IRS990/GrossReceiptsForPublicUseAmt00
IRS990/GrossRentsGrp/RealAmt0309780
IRS990/GrossSalesOfInventoryAmt0603924
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InitiationFeesAndCapContriAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt0466872
IRS990/InsuranceGrp/ProgramServicesAmt052952
IRS990/InsuranceGrp/TotalAmt0519824
IRS990/InventoriesForSaleOrUseGrp/BOYAmt051238
IRS990/InventoriesForSaleOrUseGrp/EOYAmt047817
IRS990/InvestmentIncomeGrp/ExclusionAmt0245403
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0245403
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt016
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt09981657
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03322736
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03768716
IRS990/LandBldgEquipCostOrOtherBssAmt013750373
IRS990/LegalDomicileStateCd0CA
IRS990/LessRentalExpensesGrp/RealAmt0274889
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE ARROWHEAD LAKE ASSOCIATION IS ESTABLISHED TO MANAGE AND MAINTAIN LAKE ARROWHEAD AND RELATED PROPERTIES, AND SERVE THE PROPERTY OWNERS OF ARROWHEAD WOODS WHO CHOOSE TO BECOME MEMBERS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt06942249
IRS990/NetAssetsOrFundBalancesEOYAmt07609853
IRS990/NetIncomeOrLossGrp/ExclusionAmt0123635
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0123635
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt034891
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt034891
IRS990/NetUnrelatedBusTxblIncmAmt07921
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt06942249
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt07609853
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt088597
IRS990/OtherAssetsTotalGrp/EOYAmt040327
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0112826
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt081787
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0194613
IRS990/OtherExpensesGrp/Desc0MAINTENANCE
IRS990/OtherExpensesGrp/Desc1SUPPLIES & OTHER EXPENS
IRS990/OtherExpensesGrp/Desc2PROPERTY TAXES
IRS990/OtherExpensesGrp/Desc3FIREWORKS/EVENTS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0126679
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1197154
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2148617
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3136485
IRS990/OtherExpensesGrp/ProgramServicesAmt0853179
IRS990/OtherExpensesGrp/ProgramServicesAmt1187736
IRS990/OtherExpensesGrp/ProgramServicesAmt25161
IRS990/OtherExpensesGrp/ProgramServicesAmt3875
IRS990/OtherExpensesGrp/TotalAmt0979858
IRS990/OtherExpensesGrp/TotalAmt1384890
IRS990/OtherExpensesGrp/TotalAmt2153778
IRS990/OtherExpensesGrp/TotalAmt3137360
IRS990/OtherInd0X
IRS990/OtherLiabilitiesGrp/BOYAmt0209171
IRS990/OtherLiabilitiesGrp/EOYAmt0162660
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0932994
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0995166
IRS990/OtherSalariesAndWagesGrp/TotalAmt01928160
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt090600
IRS990/PayrollTaxesGrp/ProgramServicesAmt0110140
IRS990/PayrollTaxesGrp/TotalAmt0200740
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0162357
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0124907
IRS990/PrincipalOfficerNm0BUD MACER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/BusinessCd1713990
IRS990/ProgramServiceRevenueGrp/BusinessCd2713990
IRS990/ProgramServiceRevenueGrp/BusinessCd3713990
IRS990/ProgramServiceRevenueGrp/BusinessCd4713990
IRS990/ProgramServiceRevenueGrp/Desc0LAKE & MARINA FEES
IRS990/ProgramServiceRevenueGrp/Desc1BEACH CLUB DUES AND FE
IRS990/ProgramServiceRevenueGrp/Desc2EXCURSION BOAT & KAYAK
IRS990/ProgramServiceRevenueGrp/Desc3STR REGISTRATION
IRS990/ProgramServiceRevenueGrp/Desc4ADOPT A TRAIL
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05621249
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1920704
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt274590
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt314500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05621249
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1920704
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt284759
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt374590
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt414500
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt084759
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt065594
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0188435
IRS990/PYOtherExpensesAmt03497853
IRS990/PYOtherRevenueAmt095659
IRS990/PYProgramServiceRevenueAmt05735614
IRS990/PYRevenuesLessExpensesAmt0142783
IRS990/PYSalariesCompEmpBnftPaidAmt02444666
IRS990/PYTotalExpensesAmt05942519
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt06085302
IRS990/ReconcilationRevenueExpnssAmt0667604
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt034891
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt06722783
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03673165
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03850600
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/BuildingsGrp/BookValueAmt02156850
IRS990ScheduleD/BuildingsGrp/DepreciationAmt04802830
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt06959680
IRS990ScheduleD/EquipmentGrp/BookValueAmt0798377
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02730752
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03529129
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0-274889
IRS990ScheduleD/ExpensesSubtotalAmt06801213
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0390333
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0390333
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0356216
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02448075
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt02804291
IRS990ScheduleD/OtherExpensesNotIncludedAmt0-274889
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt066940
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt066940
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt038391
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1124269
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SECURITY DEPOSIT
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-274889
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-274889
IRS990ScheduleD/RevenueSubtotalAmt07468817
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0IN ACCORDANCE WITH ACCOUNTING STANDARDS, WHICH PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT UNCERTAIN TAX POSITIONS TAKEN BY AN ORGANIZATION, MANAGEMENT BELIEVES THAT ALL OF THE POSITIONS TAKEN BY THE ORGANIZATION IN ITS FEDERAL AND STATE INCOME TAX RETURNS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. THE ORGANIZATION FILES RETURNS IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF CALIFORNIA. THE ORGANIZATIONS FEDERAL INCOME TAX RETURNS FOR THE PRIOR THREE TAX YEARS REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE ORGANIZATIONS CALIFORNIA INCOME TAX RETURNS FOR THE PRIOR FOUR TAX YEARS REMAIN SUBJECT TO EXAMINATION BY THE FRANCHISE TAX BOARD.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RENTAL EXPENSES -274,889.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2RENTAL EXPENSES -274,889.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03768716
IRS990ScheduleD/TotalExpensesPerForm990Amt06526324
IRS990ScheduleD/TotalLiabilityAmt0162660
IRS990ScheduleD/TotalRevenuePerForm990Amt07193928
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt07468817
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06801213
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0204619
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt012667
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MICHAEL PATE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0GENERAL MANAGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0217286
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL OWNERS OF RESIDENTIAL REAL PROPERTY IN ARROWHEAD WOODS, EXCEPT LAKEWOOD TRACTS A & B, SHALL BE ELIGIBLE FOR RESIDENTIAL MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS HAVE THE RIGHT TO ELECT BOARD MEMBERS AND BECOME BOARD MEMBERS. BOARD MEMBERS EXERCISE GOVERNMENT. HOWEVER, MEMBERS HAVE THE RIGHTS NOT LIMITED TO MODIFYING GOVERNMENT DOCUMENTS. INCLUDING BY-LAW AND ARTICLES OF INCORPORATION. THERE MUST BE A QUORUM OF MEMBERS TO APPROVE CHANGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS MUST APPROVE CHANGES TO GOVERNING DOCUMENTS IN VERY SELECT CIRCUMSTANCES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS PREPARED BY AN OUTSIDE CPA. THE FINANCE COMMITTEE REVIEWS AND APPROVES AND THEN PRESENTS TO THE BOARD OF DIRECTORS FOR FINAL APPROVAL. THE FINANCE COMMITTEE CHAIR IS THE TREASURER OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4IF THERE IS A CONFLICT OF INTEREST, THE BOARD MEMBER IS REQUIRED TO DISCLOSE THE CONFLICT IN WRITING. THE BOARD MEMBER IS EXPECTED TO EXCUSE THEMSELVES FORM VOTING ON ANY CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD TAKES INTO CONSIDERATION ANY AND ALL DATA RELATED TO THE DECISION TO HIRE AND HOW TO COMPENSATE THE ORGANIZATION'S KEY EMPLOYEES BEFORE VOTING ON SUCH MATTERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST ON A CASE BY CASE BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST ON A CASE BY CASE BASIS.
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 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt08711726
IRS990/TotalAssetsEOYAmt09540347

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