LAKE MONTICELLO OWNERS ASSOCIATION: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- LAKE MONTICELLO OWNERS ASSOCIATION (EIN 54-0897858)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-14
- IRS object ID
- 202403199349319305
- Schema version
- 2023v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-14T23:05:14-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 541320089 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ADAMS JENKINS & CHEATHAM | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 231 WYLDEROSE DR | AddressLine1Txt |
| City | MIDLOTHIAN | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 23113 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 540897858 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LAKE MONTICELLO OWNERS ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LAKE | BusinessNameControlTxt |
| Phone | 4345898263 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 41 ASHLAWN BLVD | AddressLine1Txt |
| City | LAKE MONTICELLO | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22963 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL KELLY | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 4345898263 | PhoneNum |
| Signature | 2024-11-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | FRANK E JENKINS JR CPA | PreparerPersonNm |
| PTIN | P00362483 | PTIN |
| Phone | 8043231313 | PhoneNum |
| Preparation | 2024-11-14 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | LARRY HENSON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 41 ASHLAWN BLVD | AddressLine1Txt |
| City | LAKE MONTICELLO | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22963 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $9,583,315 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.LMOA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1971 | FormationYr |
| Legal Domicile State | VA | LegalDomicileStateCd |
| Activity Or Mission | TO MANAGE AND SERVE THE LAKE MONTICELLO COMMUNITY; INCLUDING PROVIDING SECURITY,RECREATIONAL FACILITIES, ROADS, AND COMMON AREA MAINTENANCE | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 58 | TotalEmployeeCnt |
| Total Volunteers | 100 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $8,988,762 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $9,189,872 | CYProgramServiceRevenueAmt |
| PY Investment Income | $82,924 | PYInvestmentIncomeAmt |
| CY Investment Income | $133,066 | CYInvestmentIncomeAmt |
| PY Other Revenue | $320,773 | PYOtherRevenueAmt |
| CY Other Revenue | $260,377 | CYOtherRevenueAmt |
| PY Total Revenue | $9,392,459 | PYTotalRevenueAmt |
| CY Total Revenue | $9,583,315 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,491,603 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,355,401 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $7,048,712 | PYOtherExpensesAmt |
| CY Other Expenses | $7,016,916 | CYOtherExpensesAmt |
| PY Total Expenses | $9,540,315 | PYTotalExpensesAmt |
| CY Total Expenses | $9,372,317 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$147,856 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $210,998 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $27,169,608 | TotalAssetsBOYAmt |
| Total Assets EOY | $28,112,159 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $6,057,245 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $6,404,854 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $21,112,363 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $21,707,305 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO MANAGE AND SERVE THE LAKE MONTICELLO COMMUNITY; INCLUDING PROVIDING SECURITY,RECREATIONAL FACILITIES, ROADS, AND COMMON AREA MAINTENANCE | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $4,348,669 | ExpenseAmt |
| Revenue | $6,378,146 | RevenueAmt |
| Desc | PRESERVATION OF COMMON AREAS, PROVIDING MUNICIPAL TYPE SERVICES, AND MANAGEMENT OF THE LAKE MONTICELLO COMMUNITY FOR MORE THAN 4,600 INDIVIDUAL UNITS | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,708,406 | ExpenseAmt |
| Revenue | $982,632 | RevenueAmt |
| Desc | PROVIDING FOOD AND BEVERAGE OPERATIONS FOR THE COMMUNITY. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,397,786 | ExpenseAmt |
| Revenue | $1,431,529 | RevenueAmt |
| Desc | MAINTENANCE OF GOLF COURSE FOR THE COMMUNITY. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $310,620 | ExpenseAmt |
| Revenue | $397,565 | RevenueAmt |
| Desc | PROVIDING RECREATIONAL AMENITIES FOR THE COMMUNITY; INCLUDING A POOL, MARINA, AND TENNIS FACILITIES. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $310,620 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $397,565 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $7,765,481 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (true) | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 33 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 58 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LAKE MONTICELLO OWNERS ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4345898263 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 41 ASHLAWN BLVD | AddressLine1Txt |
| City | PALMYRA | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22963 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| TOM SCHAUDER | |||||||
| GENERAL MANA | 40.00 | Yes (X) | $129,552 | $0 | $0 | ||
| MICHAEL WARNER | |||||||
| FINANCE DIRE | 40.00 | $107,141 | $0 | $0 | Yes (X) | ||
| BRADLEY BRAUT | |||||||
| DIRECTOR | 4.00 | $0 | $0 | $0 | Yes (X) | ||
| LARRY HENSON | |||||||
| PRESIDENT | 4.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| MICHAEL KELLY | |||||||
| TREASURER | 4.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| DON POLONIS | |||||||
| DIRECTOR | 4.00 | $0 | $0 | $0 | Yes (X) | ||
| GARY SELLICK | |||||||
| VICE PRESIDE | 4.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| JEFF SPINELLO | |||||||
| DIRECTOR | 4.00 | $0 | $0 | $0 | Yes (X) | ||
| JOHN WILLIAMSON | |||||||
| SECRETARY | 4.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $236,693 | TotalReportableCompFromOrgAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| UNIVERSAL PROTECTION SERVICE LP | |||||
| PO BOX 828854 | PHILADELPHIA | PA | 19182 | SECURITY | $413,395 |
| LAKE MONTICELLO GOLF MAINT LLC | |||||
| 12700 SUNRISE VALLEY DR | RESTON | VA | 20191 | GOLF MAINT. | $400,000 |
| S L WILLIAMSON CO INC | |||||
| 1230 RIVER RD | CHARLOTTESVILLE | VA | 22901 | PAVING | $238,000 |
| ENTERO ENERGY | |||||
| 1139 RIVER ROAD | CHARLOTTESVILLE | VA | 22901 | SOLAR PANELS | $184,405 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| MEMBER DUES | $6,378,146 | $6,378,146 |
| GOLF AND RELATED FEES | $1,186,311 | $1,186,311 |
| FOOD AND BEVERAGE REVENUES | $982,632 | $982,632 |
| BAR CODE INCOME | $289,415 | $289,415 |
| RECREATION FEES | $245,218 | $245,218 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $108,150 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $108,150 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $9,189,872 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $133,066 | TotalRevenueColumnAmt |
| Exclusion | $133,066 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Total Revenue Column | $260,377 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $260,377 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $260,377 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,583,315 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $9,450,249 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $133,066 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $129,552 | TotalAmt |
| Management And General | $129,552 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,809,409 | TotalAmt |
| Program Services | $1,320,869 | ProgramServicesAmt |
| Management And General | $488,540 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,420 | TotalAmt |
| Management And General | $7,420 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $262,204 | TotalAmt |
| Program Services | $222,873 | ProgramServicesAmt |
| Management And General | $39,331 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $146,816 | TotalAmt |
| Program Services | $120,389 | ProgramServicesAmt |
| Management And General | $26,427 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $84,227 | TotalAmt |
| Management And General | $84,227 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $62,970 | TotalAmt |
| Management And General | $62,970 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,408 | TotalAmt |
| Management And General | $11,408 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,786 | TotalAmt |
| Program Services | $29,111 | ProgramServicesAmt |
| Management And General | $15,675 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $258,894 | TotalAmt |
| Program Services | $196,759 | ProgramServicesAmt |
| Management And General | $62,135 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,152,832 | TotalAmt |
| Program Services | $864,624 | ProgramServicesAmt |
| Management And General | $288,208 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $274,997 | TotalAmt |
| Management And General | $274,997 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| FACILITY MAINT. - GENERAL | $5,010,856 | $5,010,856 | |
| UNCOLLECTIBLE DEBTS | $115,946 | $115,946 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,372,317 | TotalAmt |
| Program Services | $7,765,481 | ProgramServicesAmt |
| Management And General | $1,606,836 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,538,997 | BOYAmt |
| EOY | $445,199 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,937,665 | BOYAmt |
| EOY | $5,922,034 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $203,697 | BOYAmt |
| EOY | $329,643 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,647 | BOYAmt |
| EOY | $21,831 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $158,085 | BOYAmt |
| EOY | $191,428 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $25,492,406 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $11,713,322 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,099,971 | BOYAmt |
| EOY | $13,779,084 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,220,546 | BOYAmt |
| EOY | $7,422,940 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,169,608 | BOYAmt |
| EOY | $28,112,159 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $91,560 | BOYAmt |
| EOY | $260,233 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,965,685 | BOYAmt |
| EOY | $6,144,621 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,057,245 | BOYAmt |
| EOY | $6,404,854 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,112,363 | BOYAmt |
| EOY | $21,707,305 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,112,363 | BOYAmt |
| EOY | $21,707,305 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,169,608 | BOYAmt |
| EOY | $28,112,159 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $210,998 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $383,944 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | Yes (true) | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | Yes (true) | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | false | AgreeCarryoverPriorYearInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,412,655 | OtherCostOrOtherBasisAmt |
| Book Value | $3,412,655 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $12,042,649 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,388,633 | DepreciationAmt |
| Book Value | $5,654,016 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,926,021 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,613,257 | DepreciationAmt |
| Book Value | $2,312,764 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,111,081 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,711,432 | DepreciationAmt |
| Book Value | $2,399,649 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $13,779,084 | TotalBookValueLandBuildingsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 2, PART III, LINE 4D | PROVIDING RECREATIONAL AMENITIES FOR THE COMMUNITY; INCLUDING A POOL, MARINA, AND TENNIS FACILITIES. |
| FORM 990, PAGE 6, PART VI, LINE 6 | ALL PROPERTY OWNERS ARE MEMBERS OF THE ASSOCIATION. |
| FORM 990, PAGE 6, PART VI, LINE 7A | ALL MEMBERS IN GOOD STANDING ARE ELIGIBLE TO VOTE FOR DIRECTORS OF THE BOARD. DIRECTORS ARE GENERALLY ELECTED TO A THREE YEAR TERM. |
| FORM 990, PAGE 6, PART VI, LINE 7B | CHANGES IN ANNUAL ASSOCIATION DUES MUST BE APPROVED BY A VOTE OF ELIGIBLE MEMBERS. |
| FORM 990, PAGE 6, PART VI, LINE 11B | A DESIGNATED MEMBER OF THE BOARD REVIEWS AND SIGNS FORM 990. |
| FORM 990, PAGE 6, PART VI, LINE 12C | BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST WHEN THEY PETITION TO RUN FOR THE BOARD. ONCE THEY ARE ON THE BOARD, THEY ARE REQUIRED TO DISCLOSE ANY CONFLICTS AT ANY TIME AN ISSUE ARISES FOR VOTE BY THE BOARD. KEY EMPLOYEES ARE NOT REQUIRED TO DISCLOSE ANNUALLY. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE BOARD MAKES DECISIONS ABOUT COMPENSATION AND BENEFITS FOR THE GENERAL MANAGER. THE BOARD APPROVES DEPARTMENTAL SALARIES IN THE AGGREGATE DURING THE BUDGET PROCESS AND SETS THE CAP FOR AGGREGATE INCREASES FOR THE UPCOMING BUDGET YEAR. DECISIONS ON THE GENERAL MANAGER'S COMPENSATION PACKAGE ARE MADE IN EXECUTIVE SESSIONS AND ANY INCREASE AWARDED IS ANNOUNCED AT THE OPEN SESSION IN GENERAL TERMS. THE ASSOCIATION HAS NO KEY EMPLOYEES IN THE CURRENT YEAR. NO OFFICERS ARE COMPENSATED. |
| FORM 990, PAGE 6, PART VI, LINE 19 | PERSONNEL POLICIES AND PROCEDURES MANUAL, AUDITED FINANCIAL STATEMENTS, AND GOVERNING DOCUMENTS ARE AVAIALBLE ON THE ASSOCIATION'S WEBSITE WWW.LMOAVOICE.ORG. |