{"success":true,"data":{"_id":942155130,"filings":[{"Organization":{"value":null,"Person":["TERRA NOFSINGER","STEVE OURADA","THOMAS ATKINSON","DIONNE ROBERTS","PAUL BROWN","RICHARD MATTISON","MICHAEL DECARLO","SEAN BOTHELIO"],"Title":["PRESIDENT","VICE PRESIDENT","TREASURER","SECRETARY","DIRECTOR AT LARGE","DIRECTOR AT LARGE","DIRECTOR AT LARGE","GENERAL MANAGER"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,176580],"Direct compensation":[0,0,0,0,0,0,0,176580],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The specific and primary purposes of the association are to maintain, repair, and replace common area property for 2,009 lots located in the of auburn, california. the association provides and maintains for its members a golf course, lake, and other recreational facilities.","year":2024,"name":"LAKE OF THE PINES ASSOCIATION","phone":5304011513,"website":"WWW.LOP.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"TERRA NOFSINGER","year_formation":1967,"state_legal_domicile":"CA","total_volunteers":0,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"11665 LAKESHORE NORTH, AUBURN, CA, 95602, USA","city":"AUBURN","state":"CA","country":"USA","zip_code":95602},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":177,"Total Gross UBI":336110,"Net unrelated business taxable income":278312,"Number of employees":177,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":13824739,"Contributions":{"value":8941706,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":8941706,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":4665220,"Total revenue":{"value":4581058,"CLUBHOUSE AND LOUNGE":2465636,"GOLF COURSE":911057,"ADMINISTRATION ACTIVITIES":715085,"PUBLIC SAFETY INCOME":369370,"ENVIRONMENTAL CONTROL":119910},"Total other revenue":84162,"Unrelated business revenue":0},"Investment income":{"value":217813,"Investment income total":217813,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":14359852,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":14359852,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":417284,"Insurance":653862,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":9711416,"FOOD AND BEVERAGE":2852976,"CAPITAL ADDITIONS":2842201,"ADMINISTRATIVE":2072611,"PUBLIC WORKS":1943628},"All other expenses":3577290},"Functional Expenses":{"value":null,"Program Service Expenses":11784781,"Management And General Expenses":2575071,"Fundraising Expenses":0}},"Assets":{"value":7896846,"Non-interest bearing cash":0,"Savings and temp cash investments":4748557,"Pledges and grants receivable":0,"Accounts receivable":227755,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":154965,"Prepaid expenses deferred charges":539644,"Land, building, equipment":2225925,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":4644249,"Sum of Total Liabilities":0,"Accounts payable, accrued":632818,"Grants payable":0,"Deferred, revenue":846823,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":3164608},"Fund balance":{"value":3252597,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.820675658774199,"percentile":0.6521096324103985},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.03870691519022529,"percentile":0.30350895177777065},"Liabilities to Assets Ratio":{"score":0.588114419351726,"percentile":0.11467033903443438},"Operating Reserve Ratio":{"score":0.5499253056368547,"percentile":0.2715043816421089},"Officer Compensation Ratio":{"score":0.012296784117273632,"percentile":0.9503127400738542},"Program Expense Growth":{"score":0.6417071506528558,"percentile":0.9556482813639405},"Revenue Growth":{"score":0.0819822787859969,"percentile":0.7182276080385213},"Asset Growth":{"score":0.016245110943173293,"percentile":0.3879638681663002},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6303701122872382,"percentile":0.6910944621641982}},"source_xml":"202520989349302027_public.xml"},{"Organization":{"value":null,"Person":["Sean Bothelio","Andy Ameigeiras","Frank Mona","Ron Bomhoff","Thomas Achter","Richard Mattison","Terra Nofsinger","Michael DeCarlo"],"Title":["General Manager","Director","Treasurer","Director","President","Secretary","Vice President","Director"],"Hours":[40.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0],"Total Compensation":[176686,0,0,0,0,0,0,0],"Direct compensation":[159376,0,0,0,0,0,0,0],"Other compensation":[17310,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The organization's primary mission is to maintain, repair and replace common area property for 2,013 lots as well as provide and maintain for its members a golf course, lake and other recreational facilities.","year":2021,"name":"Lake of the Pines Association","phone":5302681141,"website":"www.lop.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1967,"state_legal_domicile":"CA","total_volunteers":null,"tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"11665 Lakeshore North, Auburn, CA, 95602, USA","city":"Auburn","state":"CA","country":"USA","zip_code":95602},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":0,"Number of employees total":161,"Total Gross UBI":205577,"Net unrelated business taxable income":95132,"Number of employees":161,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":8974716,"Contributions":{"value":5444898,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":5444898,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":3484494,"Total revenue":{"value":3365416,"Administration activities":514763,"Clubhouse and lounge":1186376,"Golf course":856796,"PPP loan forgiven":693200,"Suddenlink incentive":114281},"Total other revenue":119078,"Unrelated business revenue":0},"Investment income":{"value":45324,"Investment income total":45324,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":8285100,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":176686,"Current officers":176686,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":8108414,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":382680,"Insurance":285680,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":5164380,"Public works":1539569,"Administration":1327935,"Food and beverage":1309472,"Golf course":987404},"All other expenses":2275674},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":9706872,"Non-interest bearing cash":0,"Savings and temp cash investments":7525162,"Pledges and grants receivable":0,"Accounts receivable":76865,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":112973,"Prepaid expenses deferred charges":123995,"Land, building, equipment":1867877,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":5331639,"Sum of Total Liabilities":0,"Accounts payable, accrued":390721,"Grants payable":0,"Deferred, revenue":656879,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":4284039},"Fund balance":{"value":4375233,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.07683986880476218,"percentile":0.5809363115051953},"Liabilities to Assets Ratio":{"score":0.5492643768249957,"percentile":0.12331191528481744},"Operating Reserve Ratio":{"score":1.1716058949197958,"percentile":0.468687067512028},"Officer Compensation Ratio":{"score":0.021325753461032455,"percentile":0.9054346493633602},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.017191903242140122,"percentile":0.4504056860154581},"Asset Growth":{"score":0.08190615998289993,"percentile":0.6343080278353842},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.49731312427793073,"percentile":0.3150506671188987}},"source_xml":"202242209349300119_public.xml"},{"Organization":{"value":null,"Person":["MICHAEL DECARLO","TERRA NOFSINGER","THOMAS ATKINSON","DIONNE ROBERTS","PAUL BROWN","RICHARD MATTISON","STEVE OURADA","SEAN BOTHELIO"],"Title":["PRESIDENT","VICE PRESIDENT","TREASURER","SECRETARY","DIRECTOR AT LARGE","DIRECTOR AT LARGE","DIRECTOR AT LARGE","GENERAL MANAGER"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,143844],"Direct compensation":[0,0,0,0,0,0,0,143844],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The specific and primary purposes of the association are to maintain, repair, and replace common area property for 2,009 lots located in the of auburn, california. the association provides and maintains for its members a golf course, lake, and other recreational facilities.","year":2023,"name":"LAKE OF THE PINES ASSOCIATION","phone":5304011513,"website":"WWW.LOP.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"TERRA NOFSINGER","year_formation":1967,"state_legal_domicile":"CA","total_volunteers":0,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"11665 LAKESHORE NORTH, AUBURN, CA, 95602, USA","city":"AUBURN","state":"CA","country":"USA","zip_code":95602},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":162,"Total Gross UBI":257741,"Net unrelated business taxable income":201806,"Number of employees":162,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":10820182,"Contributions":{"value":6536330,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":6536330,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":4115435,"Total revenue":{"value":3994050,"CLUBHOUSE AND LOUNGE":2281453,"GOLF COURSE":908099,"ADMINISTRATION ACTIVITIES":688185,"ENVIRONMENTAL CONTROL":74573,"SUDDENLINK INCENTIVE":41740},"Total other revenue":121385,"Unrelated business revenue":0},"Investment income":{"value":168417,"Investment income total":168417,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":11167977,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":11167977,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":388849,"Insurance":573562,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":7060461,"FOOD AND BEVERAGE":2548157,"PUBLIC WORKS":1774817,"ADMINISTRATIVE":1672781,"GOLF COURSE":1064706},"All other expenses":3145105},"Functional Expenses":{"value":null,"Program Service Expenses":9005950,"Management And General Expenses":2162027,"Fundraising Expenses":0}},"Assets":{"value":9850209,"Non-interest bearing cash":0,"Savings and temp cash investments":7023709,"Pledges and grants receivable":0,"Accounts receivable":122731,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":149198,"Prepaid expenses deferred charges":454373,"Land, building, equipment":2100198,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":6062499,"Sum of Total Liabilities":0,"Accounts payable, accrued":274769,"Grants payable":0,"Deferred, revenue":798624,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":4989106},"Fund balance":{"value":3787710,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.806408358469936,"percentile":0.6335662152691065},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.032143174671183904,"percentile":0.3150619798034475},"Liabilities to Assets Ratio":{"score":0.6154690727882017,"percentile":0.10907841758803605},"Operating Reserve Ratio":{"score":0.8820047713207145,"percentile":0.3888872833859343},"Officer Compensation Ratio":{"score":0.012880040852519665,"percentile":0.9476353900545385},"Program Expense Growth":{"score":0.8571428571428571,"percentile":0.9779001903168892},"Revenue Growth":{"score":0.04914552603893051,"percentile":0.602698432829365},"Asset Growth":{"score":0.05019047229288385,"percentile":0.5274713351670827},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6331601252439444,"percentile":0.6986402841542337}},"source_xml":"202530169349300643_public.xml"},{"Organization":{"value":null,"Person":["Sean Bothelio","Andy Ameigeiras","Frank Mona","Ron Bomhoff","Thomas Achter","Richard Mattison","Terra Nofsinger","Michael DeCarlo"],"Title":["General Manager","Director","Treasurer","Director","President","Secretary","Vice President","Director"],"Hours":[40.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0],"Total Compensation":[177151,0,0,0,0,0,0,0],"Direct compensation":[177151,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The organization's primary mission is to maintain, repair and replace common area property for 2,013 lots as well as provide and maintain for its members a golf course, lake and other recreational facilities.","year":2022,"name":"Lake of the Pines Association","phone":5302681141,"website":"www.lop.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1967,"state_legal_domicile":"CA","total_volunteers":null,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"11665 Lakeshore North, Auburn, CA, 95602, USA","city":"Auburn","state":"CA","country":"USA","zip_code":95602},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":0,"Number of employees total":178,"Total Gross UBI":94405,"Net unrelated business taxable income":81276,"Number of employees":178,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":9238411,"Contributions":{"value":5460075,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":5460075,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":3734487,"Total revenue":{"value":3606493,"Administration activities":506908,"Clubhouse and lounge":2065610,"Environmental control":89648,"Golf course":833951,"Suddenlink incentive":110376},"Total other revenue":127994,"Unrelated business revenue":0},"Investment income":{"value":43849,"Investment income total":43849,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":9630383,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":177151,"Current officers":177151,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":9453232,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":352548,"Insurance":452819,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":6236746,"Food and beverage":2266660,"Public works":1645327,"Administration":1339485,"Golf course":985274},"All other expenses":2411119},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":10151469,"Non-interest bearing cash":0,"Savings and temp cash investments":7780145,"Pledges and grants receivable":0,"Accounts receivable":166098,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":148431,"Prepaid expenses deferred charges":408763,"Land, building, equipment":1648032,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":6015964,"Sum of Total Liabilities":0,"Accounts payable, accrued":360517,"Grants payable":0,"Deferred, revenue":795342,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":4860105},"Fund balance":{"value":4135505,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.04242850853896844,"percentile":0.2973080162774047},"Liabilities to Assets Ratio":{"score":0.5926200434636603,"percentile":0.11372459372075912},"Operating Reserve Ratio":{"score":1.0541085437619666,"percentile":0.4386443797707436},"Officer Compensation Ratio":{"score":0.018395010873399325,"percentile":0.9206064622692421},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.026129132179656612,"percentile":0.495541667331588},"Asset Growth":{"score":0.06854055807733035,"percentile":0.5929345606052663},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.44453193807748426,"percentile":0.20052543975131504}},"source_xml":"202322349349300612_public.xml"},{"Organization":{"value":null,"Person":["Daryl Chandler","Ross Tokmakian","Rich Goldsberry","Rick Fowler","Robyn Rollins","Terry Eberhardt","Jane Nole","John Bowman"],"Title":["Secretary","Treasurer","Director","Vice President","Director","President","Director","General Manager"],"Hours":[5.0,5.0,5.0,5.0,5.0,5.0,5.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The organization's primary mission is to maintain, repair and replace common area property for 2,013 lots as well as provide and maintain for its members a golf course, lake and other recreational facilities.","year":2018,"name":"Lake of the Pines Association","phone":5302681141,"website":"www.lop.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1967,"state_legal_domicile":"CA","total_volunteers":null,"tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"11665 Lakeshore North, Auburn, CA, 95602, USA","city":"Auburn","state":"CA","country":"USA","zip_code":95602},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":0,"Number of employees total":128,"Total Gross UBI":209312,"Net unrelated business taxable income":356863,"Number of employees":128,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":8457103,"Contributions":{"value":5381436,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":5381436,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":3050402,"Total revenue":{"value":2884613,"Administration activities":445581,"Clubhouse and lounge":1499878,"Golf course":632151,"Other income":236100,"Suddenlink incentive":70903},"Total other revenue":165789,"Unrelated business revenue":0},"Investment income":{"value":25265,"Investment income total":25265,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":8015020,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":8015020,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":11302,"Payments to affiliates":0,"Depreciation and depletion":373800,"Insurance":167477,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":5315983,"Food and beverage":1775552,"Administration":1615383,"Public works":1035279,"Golf course":889769},"All other expenses":2146458},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":7757241,"Non-interest bearing cash":0,"Savings and temp cash investments":5747800,"Pledges and grants receivable":0,"Accounts receivable":83190,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":95798,"Prepaid expenses deferred charges":130406,"Land, building, equipment":1700047,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1971339,"Sum of Total Liabilities":0,"Accounts payable, accrued":432449,"Grants payable":0,"Deferred, revenue":1014311,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":64856,"Unsecured notes loans payable":0,"Other liabilities":459723},"Fund balance":{"value":5785902,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.05227357405958045,"percentile":0.5300197954665468},"Liabilities to Assets Ratio":{"score":0.2541288842257189,"percentile":0.2224295883703438},"Operating Reserve Ratio":{"score":0.9678380091378437,"percentile":0.41437382319720933},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.45069944308694965,"percentile":0.21265471064916427}},"source_xml":"201932409349301263_public.xml"},{"Organization":{"value":null,"Person":["Sean Bothelio","John Bowman","Andy Ameigeiras","Roger White","Ron Bomhoff","Rich Walker","Robyn Rollins","Frank Mascari","Peggy Fenstermacher"],"Title":["General Manager","Former General Manager","Director","Treasurer","Director","President","Secretary","Vice President","Director"],"Hours":[40.0,40.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0],"Total Compensation":[99736,66364,0,0,0,0,0,0,0],"Direct compensation":[99736,66364,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The organization's primary mission is to maintain, repair and replace common area property for 2,013 lots as well as provide and maintain for its members a golf course, lake and other recreational facilities.","year":2020,"name":"Lake of the Pines Association","phone":5302681141,"website":"www.lop.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1967,"state_legal_domicile":"CA","total_volunteers":null,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"11665 Lakeshore North, Auburn, CA, 95602, USA","city":"Auburn","state":"CA","country":"USA","zip_code":95602},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":0,"Number of employees total":161,"Total Gross UBI":165826,"Net unrelated business taxable income":79583,"Number of employees":161,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":8187151,"Contributions":{"value":5598787,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":5598787,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":2553548,"Total revenue":{"value":2481088,"Administration activities":487193,"Clubhouse and lounge":1091106,"Environmental control":61513,"Golf course":716456,"Suddenlink incentive":124820},"Total other revenue":72460,"Unrelated business revenue":0},"Investment income":{"value":34816,"Investment income total":34816,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":8211224,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":166100,"Current officers":166100,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":8045124,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":397168,"Insurance":232012,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":5053949,"Food and beverage":1439187,"Administration":1327102,"Public works":1315732,"Golf course":971928},"All other expenses":2361995},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":9648737,"Non-interest bearing cash":0,"Savings and temp cash investments":7426978,"Pledges and grants receivable":0,"Accounts receivable":79110,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":85399,"Prepaid expenses deferred charges":116088,"Land, building, equipment":1941162,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":6253673,"Sum of Total Liabilities":0,"Accounts payable, accrued":512142,"Grants payable":0,"Deferred, revenue":1037049,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":693200,"Unsecured notes loans payable":0,"Other liabilities":4011282},"Fund balance":{"value":3395064,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.0029403390752167635,"percentile":0.3778783979958746},"Liabilities to Assets Ratio":{"score":0.6481338438388361,"percentile":0.10275726648673539},"Operating Reserve Ratio":{"score":1.1750668353463503,"percentile":0.4695413073567895},"Officer Compensation Ratio":{"score":0.020228409309014102,"percentile":0.9111278031713069},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.016244456345791636,"percentile":0.3084882320119176},"Asset Growth":{"score":0.11056462685134036,"percentile":0.707816218728859},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4487668285788353,"percentile":0.20881940443362038}},"source_xml":"202141839349300919_public.xml"},{"Organization":{"value":null,"Person":["John Bowman","Daryl Chandler","Ross Tokmakian","Ron Bomhoff","Rick Fowler","Robyn Rollins","Paul Brown","Peggy Fenstermacher"],"Title":["General Manager","Secretary","Treasurer","Director","President","Director","Vice President","Director"],"Hours":[40.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0],"Total Compensation":[147101,0,0,0,0,0,0,0],"Direct compensation":[147101,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The organization's primary mission is to maintain, repair and replace common area property for 2,013 lots as well as provide and maintain for its members a golf course, lake and other recreational facilities.","year":2019,"name":"Lake of the Pines Association","phone":5302681141,"website":"www.lop.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1967,"state_legal_domicile":"CA","total_volunteers":null,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"11665 Lakeshore North, Auburn, CA, 95602, USA","city":"Auburn","state":"CA","country":"USA","zip_code":95602},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":0,"Number of employees total":166,"Total Gross UBI":187749,"Net unrelated business taxable income":86342,"Number of employees":166,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":8282896,"Contributions":{"value":5403820,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":5403820,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":2844504,"Total revenue":{"value":2719524,"Administration activities":489298,"Clubhouse and lounge":1434602,"Golf course":606679,"Public safety":50231,"Suddenlink incentive":138714},"Total other revenue":124980,"Unrelated business revenue":0},"Investment income":{"value":34572,"Investment income total":34572,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":7860292,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":147101,"Current officers":147101,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":7713191,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":195,"Payments to affiliates":0,"Depreciation and depletion":354864,"Insurance":172926,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":4951581,"Food and beverage":1647162,"Administration":1219477,"Public works":1126735,"Major repairs and replacements":958207},"All other expenses":2233625},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":8255430,"Non-interest bearing cash":0,"Savings and temp cash investments":6446990,"Pledges and grants receivable":0,"Accounts receivable":94003,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":85023,"Prepaid expenses deferred charges":139787,"Land, building, equipment":1489627,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":5581863,"Sum of Total Liabilities":0,"Accounts payable, accrued":382176,"Grants payable":0,"Deferred, revenue":831817,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":4367870},"Fund balance":{"value":2673567,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.05102128530890645,"percentile":0.5272582534948791},"Liabilities to Assets Ratio":{"score":0.6761444285761008,"percentile":0.0977354141778632},"Operating Reserve Ratio":{"score":1.0502701426359224,"percentile":0.4376139163289553},"Officer Compensation Ratio":{"score":0.018714444705107646,"percentile":0.9189615671825848},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4774549219764942,"percentile":0.26860842459467604}},"source_xml":"202001099349300505_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["TERRA NOFSINGER","STEVE OURADA","THOMAS ATKINSON","DIONNE ROBERTS","PAUL BROWN","RICHARD MATTISON","MICHAEL DECARLO","SEAN BOTHELIO"],"Title":["PRESIDENT","VICE PRESIDENT","TREASURER","SECRETARY","DIRECTOR AT LARGE","DIRECTOR AT LARGE","DIRECTOR AT LARGE","GENERAL MANAGER"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,176580],"Direct compensation":[0,0,0,0,0,0,0,176580],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The specific and primary purposes of the association are to maintain, repair, and replace common area property for 2,009 lots located in the of auburn, california. the association provides and maintains for its members a golf course, lake, and other recreational facilities.","year":2024,"name":"LAKE OF THE PINES ASSOCIATION","phone":5304011513,"website":"WWW.LOP.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"TERRA NOFSINGER","year_formation":1967,"state_legal_domicile":"CA","total_volunteers":0,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"11665 LAKESHORE NORTH, AUBURN, CA, 95602, USA","city":"AUBURN","state":"CA","country":"USA","zip_code":95602},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":177,"Total Gross UBI":336110,"Net unrelated business taxable income":278312,"Number of employees":177,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":13824739,"Contributions":{"value":8941706,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":8941706,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":4665220,"Total revenue":{"value":4581058,"CLUBHOUSE AND LOUNGE":2465636,"GOLF COURSE":911057,"ADMINISTRATION ACTIVITIES":715085,"PUBLIC SAFETY INCOME":369370,"ENVIRONMENTAL CONTROL":119910},"Total other revenue":84162,"Unrelated business revenue":0},"Investment income":{"value":217813,"Investment income total":217813,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":14359852,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":14359852,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":417284,"Insurance":653862,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":9711416,"FOOD AND BEVERAGE":2852976,"CAPITAL ADDITIONS":2842201,"ADMINISTRATIVE":2072611,"PUBLIC WORKS":1943628},"All other expenses":3577290},"Functional Expenses":{"value":null,"Program Service Expenses":11784781,"Management And General Expenses":2575071,"Fundraising Expenses":0}},"Assets":{"value":7896846,"Non-interest bearing cash":0,"Savings and temp cash investments":4748557,"Pledges and grants receivable":0,"Accounts receivable":227755,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":154965,"Prepaid expenses deferred charges":539644,"Land, building, equipment":2225925,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":4644249,"Sum of Total Liabilities":0,"Accounts payable, accrued":632818,"Grants payable":0,"Deferred, revenue":846823,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":3164608},"Fund balance":{"value":3252597,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.820675658774199,"percentile":0.6521096324103985},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.03870691519022529,"percentile":0.30350895177777065},"Liabilities to Assets Ratio":{"score":0.588114419351726,"percentile":0.11467033903443438},"Operating Reserve Ratio":{"score":0.5499253056368547,"percentile":0.2715043816421089},"Officer Compensation Ratio":{"score":0.012296784117273632,"percentile":0.9503127400738542},"Program Expense Growth":{"score":0.6417071506528558,"percentile":0.9556482813639405},"Revenue Growth":{"score":0.0819822787859969,"percentile":0.7182276080385213},"Asset Growth":{"score":0.016245110943173293,"percentile":0.3879638681663002},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6303701122872382,"percentile":0.6910944621641982}},"source_xml":"202520989349302027_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}