Donner Lake Property Owners Association

Nonprofit profile at a glance

EIN
880088419
IRS 990 coverage
2014–2025
Forms available
Form 990 2025, Form 990-EZ 2015
Location
Truckee, CA, USA
Phone
5302684755
Rating
51
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$468,384
Expenses
$376,863
Assets
$1,170,096
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • JOHN DESMOND (PRESIDENT)
  • GREG H HENDERSON (VICE PRESIDENT)

People named in this filing

  • MICHELE ANDERSON Jr (BOARD MEMBER)
  • MERRICK BROWNE JR (BOARD MEMBER)
  • BILL FAUSTINE (BOARD MEMBER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide a recreation facility for members

What it reported doing in 2025

The association maintains and operates the beach facilities at donner lake for the enjoyment of its members

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 1
  • Transparency & Controls: 90
  • Accountability: 76
  • Sustainability: 70
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0.8%; rating input score 1
  • Program expense ratio: 0.7%; rating input score 1
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 19.5%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 3.1; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 24.6% per year; rating input score 100; 87th percentile among comparable filings
  • Revenue growth: 7% per year; rating input score 100; 58th percentile among comparable filings
  • Asset growth: 11% per year; rating input score 100; 66th percentile among comparable filings

Details

  • Where the money goes: 0.8% of revenue deployed · 0.7% of spending went to programs
  • Governance: 13 of 13 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $2K in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 10 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 1/100.
  • High — Financial Efficiency: Program expense ratio scored 1/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.