TAHOE KEYS PROPERTY OWNERS ASSOCIATION: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: TAHOE KEYS PROPERTY OWNERS ASSOCIATION (EIN 94-1662486)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2023-11-17
IRS object ID: 202303219349301030
Schema version: 2022v5.0
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
Form 990
Schedule D
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-11-17T15:55:03-06:00	ReturnTs
Tax Period End	2022-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	680037990	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	GILBERT CPAS	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	2880 GATEWAY OAKS DR STE 100	AddressLine1Txt
City	SACRAMENTO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95833	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	941662486	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	TAHOE KEYS PROPERTY OWNERS' ASSOCIATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	TAHO	BusinessNameControlTxt
Phone	5305426444	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	356 ALA WAI BOULEVARD	AddressLine1Txt
City	SOUTH LAKE TAHOE	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	96150	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	DAVID PETERSON	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	5305426444	PhoneNum
Signature	2023-11-17	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	DAVID	PersonFirstNm
Person Last	PETERSON	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	AMANDA H WILLIAMS	PreparerPersonNm
PTIN	P01281212	PTIN
Phone	9166466464	PhoneNum
Preparation	2023-11-17	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	MARK MADISON	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	356 ALA WAI BOULEVARD	AddressLine1Txt
City	SOUTH LAKE TAHOE	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	96150	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$10,611,375	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1963	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	THE RESPONSIBILITIES OF THE ASSOCIATION ARE TO MAINTAIN, REPAIR & REPLACE COMMON AREA PROPERTY.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	71	TotalEmployeeCnt
Total Volunteers	28	TotalVolunteersCnt
Total Gross UBI	$3,265	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$8,654,074	PYProgramServiceRevenueAmt
CY Program Service Revenue	$10,005,064	CYProgramServiceRevenueAmt
PY Investment Income	$24,532	PYInvestmentIncomeAmt
CY Investment Income	$26,629	CYInvestmentIncomeAmt
PY Other Revenue	$231,741	PYOtherRevenueAmt
CY Other Revenue	$579,682	CYOtherRevenueAmt
PY Total Revenue	$8,910,347	PYTotalRevenueAmt
CY Total Revenue	$10,611,375	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,987,127	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$2,317,395	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$5,154,204	PYOtherExpensesAmt
CY Other Expenses	$5,146,959	CYOtherExpensesAmt
PY Total Expenses	$7,141,331	PYTotalExpensesAmt
CY Total Expenses	$7,464,354	CYTotalExpensesAmt
PY Revenues Less Expenses	$1,769,016	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$3,147,021	CYRevenuesLessExpensesAmt
Total Assets BOY	$11,789,657	TotalAssetsBOYAmt
Total Assets EOY	$14,856,247	TotalAssetsEOYAmt
Total Liabilities BOY	$1,764,204	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,683,773	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$10,025,453	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$13,172,474	NetAssetsOrFundBalancesEOYAmt
Mission	THE RESPONSIBILITIES OF THE ASSOCIATION ARE TO MAINTAIN, REPAIR AND REPLACE COMMON AREA PROPERTY.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$5,899,787	ExpenseAmt
Revenue	$10,291,938	RevenueAmt
Desc	THE ASSOCIATION MAINTAINS AND REPLACES COMMON AREA LANDSCAPING, NATURAL OPEN SPACES, AND FISH AND GAME HABITATS AND PROVIDE POTIBALE WATER FOR THE BENEFIT OF ASSOCIATION MEMBERS AND THE SURROUNDING COMMUNITY.	Desc
Total Program Service Expenses	$5,899,787	TotalProgramServiceExpensesAmt
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	71	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (1)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (1)	Form990TFiledInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	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	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (1)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	0	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	0	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	MARK MADISON	PersonNm
Phone	5305426444	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	356 ALA WAI BLVD	AddressLine1Txt
City	SOUTH LAKE TAHOE	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	96150	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
DAVE PETERSON
PRESIDENT	10.00	Yes (X)	Yes (X)	$0	$0	$0
PETER GRANT
VICE-PRESIDENT	10.00	Yes (X)	Yes (X)	$0	$0	$0
MICHELLE PANDORI
SECRETARY	10.00	Yes (X)	Yes (X)	$0	$0	$0
JIM SIEGFRIED
TREASURER	10.00	Yes (X)	Yes (X)	$0	$0	$0
SABINE LITTEN
DIRECTOR	10.00	Yes (X)		$0	$0	$0
JOBY CEFALU
DIRECTOR	10.00	Yes (X)		$0	$0	$0
PETE WOLCOTT
DIRECTOR	10.00	Yes (X)		$0	$0	$0
KIRK WOOLDRIDGE THROUGH 92023
GENERAL MANAGER	40.00		Yes (X)	$165,178	$0	$0
MARK MADISON
GENERAL MANAGER	40.00		Yes (X)	$124,850	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$290,028	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	2	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
HAYS COMPANIES
PO BOX 1414	MINNEAPOLIS	MN	55480	INSURANCE	$674,435
SIERRA ECOSYSTEM ASSOC
PO BOX 2260	PLACERVILLE	CA	95667	WATER TESTING & SERVICES	$522,781
HIUGA DIVING COMPANY
9004 FASHION DR	SACRAMENTO	CA	95826	DIVING SERVICES	$230,679
HAEN CONSTRUCTORS
PO BOX 8998	SO LAKE TAHOE	CA	96158	GENERAL CONTRACTORS - WATER CO.	$205,271
FIRST INSURANCE FUNDING
PO BOX 7000	CAROL STREAM	IL	60197	INSURANCE	$194,985

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	9	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
MEMBERSHIP DUES/ASSESSMENTS	531390	$9,980,239	$9,980,239
RECREATION INCOME	531390	$21,765	$18,500	$3,265
ACCESS CARD INCOME	531390	$2,060	$2,060
VACATION RENTAL FEES	531390	$1,000	$1,000

Field	Value	IRS element (for citing)
Total Program Service Revenue	$10,005,064	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$26,629	TotalRevenueColumnAmt
Exclusion	$26,629	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	ExclusionExclusionAmt
LATE CHARGES/OTHER	531390	$290,139	$290,139
SETTLEMENT INCOME	531390	$289,543		$289,543

Field	Value	IRS element (for citing)
Other Revenue Total	$579,682	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$10,611,375	TotalRevenueColumnAmt
Related Or Exempt Func Income	$10,291,938	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$3,265	UnrelatedBusinessRevenueAmt
Exclusion	$316,172	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$290,028	TotalAmt
Management And General	$290,028	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,621,638	TotalAmt
Program Services	$1,247,346	ProgramServicesAmt
Management And General	$374,292	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$227,390	TotalAmt
Program Services	$154,236	ProgramServicesAmt
Management And General	$73,154	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$178,339	TotalAmt
Program Services	$115,832	ProgramServicesAmt
Management And General	$62,507	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$109,184	TotalAmt
Management And General	$109,184	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$22,375	TotalAmt
Management And General	$22,375	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$308,987	TotalAmt
Management And General	$308,987	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$319,767	TotalAmt
Program Services	$134,306	ProgramServicesAmt
Management And General	$185,461	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$19,239	TotalAmt
Management And General	$19,239	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$602,555	TotalAmt
Program Services	$602,555	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$23,107	TotalAmt
Program Services	$23,107	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$15,403	TotalAmt
Program Services	$15,403	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$35,233	TotalAmt
Management And General	$35,233	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$421,546	TotalAmt
Program Services	$421,546	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$853,434	TotalAmt
Program Services	$853,434	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
MAJOR REPAIRS/REPLACEME	$1,412,794	$1,412,794
MAINT/LANDSCAPING	$483,655	$483,655
POOL/SPA EXPENSE	$141,924	$141,924
VEHICLE EXPENSE	$101,549	$101,549

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$276,207	TotalAmt
Program Services	$192,100	ProgramServicesAmt
Management And General	$84,107	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$7,464,354	TotalAmt
Program Services	$5,899,787	ProgramServicesAmt
Management And General	$1,564,567	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$8,014,236	BOYAmt
EOY	$10,083,857	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$220,095	BOYAmt
EOY	$314,641	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$249,606	BOYAmt
EOY	$106,317	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$7,167,379	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$3,745,704	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$3,155,329	BOYAmt
EOY	$3,421,675	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$150,391	BOYAmt
EOY	$929,757	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$11,789,657	BOYAmt
EOY	$14,856,247	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$532,541	BOYAmt
EOY	$784,407	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$346,313	BOYAmt
EOY	$106,902	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$771,500	BOYAmt
EOY	$659,364	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$113,850	BOYAmt
EOY	$133,100	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,764,204	BOYAmt
EOY	$1,683,773	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,139,489	BOYAmt
EOY	$4,522,249	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$7,885,964	BOYAmt
EOY	$8,650,225	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$10,025,453	BOYAmt
EOY	$13,172,474	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$11,789,657	BOYAmt
EOY	$14,856,247	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$3,147,021	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$7,167,379	OtherCostOrOtherBasisAmt
Depreciation	$3,745,704	DepreciationAmt
Book Value	$3,421,675	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$3,421,675	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

Field	Value	IRS element (for citing)
Desc	INSURANCE PROCEEDS RECEIVABLE	Desc
Book Value	$929,757	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$929,757	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	COMPLIANCE DEPOSITS	Desc
Amt	$133,100	Amt

Field	Value	IRS element (for citing)
Total Liability	$133,100	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$10,611,375	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$10,611,375	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$10,611,375	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$7,464,354	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$7,464,354	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$7,464,354	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	THE ASSOCIATION HAS APPLIED THE ACCOUNTING PRINCIPLES RELATED TO THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THERE IS NO MATERIAL IMPACT ON THE FINANCIAL STATEMENTS.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Written Employment Contract	Yes (X)	WrittenEmploymentContractInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	KIRK WOOLDRIDGE THROUGH 92023	PersonNm
Title	GENERAL MANAGER	TitleTxt
Base Compensation Filing Org	$165,178	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$0	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$0	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$165,178	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	EACH PROPERTY IS ENTITLED TO ONE VOTE. IN THE CASE OF MULTIPLE OWNERS OF A PROPERTY THEY GET ONE VOTE FOR THE PROPERTY.
FORM 990, PART VI, SECTION A, LINE 7A	EACH MEMBER HAS A VOTE TO ELECT THE GOVERNING BODY.
FORM 990, PART VI, SECTION A, LINE 7B	THE BOARD IS REQUIRED TO GET MEMBER APPROVAL IF THEY SPEND GREATER THAN $500,000 ON ONE CONTRACT OR IF THEY ENTER INTO A CONTRACT OVER A YEAR. THERE ARE EXCEPTIONS, AS EXPLAINED IN THE BYLAWS.
FORM 990, PART VI, SECTION A, LINE 8B	THERE IS NO SUCH COMMITTEE.
FORM 990, PART VI, SECTION B, LINE 11B	THE BOARD PRESIDENT AND BOARD TREASURER WILL REVIEW THE FORM BEFORE IT IS FILED. IF THE RETURN IS AVAILABLE, THE FINANCE COMMITTEE MAY ALSO PERFORM A REVIEW.
FORM 990, PART VI, SECTION B, LINE 12C	BOARD MEMBERS ARE REQUIRED TO DISCUSS ANY CONFLICTS OF INTEREST THAT MAY ARISE IN THE ORDINARY COURSE OF THE FORUM OF THEIR PERIODIC BOARD MEETINGS.
FORM 990, PART VI, SECTION B, LINE 15A	IN 2022, THE BOARD OF DIRECTORS APPROVED THE GENERAL MANAGER'S COMPENSATION.
FORM 990, PART VI, SECTION C, LINE 19	GOVERNING DOCUMENTS ARE AVAILABLE ON THE WEBSITE OR BY REQUEST AT THE HOA OFFICES, AUDITED FINANCIAL STATEMENTS ARE MAILED TO ALL MEMBERS ANNUALLY.
FORM 990 PART XII LINE 2C:	THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE FINANCIAL STATEMENT AUDIT, AND THIS PROCESS DID NOT CHANGE FROM PRIOR YEAR.