TAHOE KEYS PROPERTY OWNERS ASSOCIATION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: TAHOE KEYS PROPERTY OWNERS ASSOCIATION (EIN 94-1662486)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-11-12
IRS object ID: 202513169349303196
Schema version: 2024v5.2
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 B
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-11-12T10:30:07-06:00	ReturnTs
Tax Period End	2024-12-31	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	2024-01-01	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	2025-11-02	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	AMANDA H WILLIAMS	PreparerPersonNm
PTIN	P01281212	PTIN
Phone	9166466464	PhoneNum
Preparation	2025-11-02	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	DAVID PETERSON	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	$24,824,071	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	0	TotalEmployeeCnt
Total Volunteers	30	TotalVolunteersCnt
Total Gross UBI	$1,876	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$100,000	CYContributionsGrantsAmt
PY Program Service Revenue	$14,730,471	PYProgramServiceRevenueAmt
CY Program Service Revenue	$22,467,538	CYProgramServiceRevenueAmt
PY Investment Income	$238,849	PYInvestmentIncomeAmt
CY Investment Income	$1,636,553	CYInvestmentIncomeAmt
PY Other Revenue	$781,421	PYOtherRevenueAmt
CY Other Revenue	$617,198	CYOtherRevenueAmt
PY Total Revenue	$15,750,741	PYTotalRevenueAmt
CY Total Revenue	$24,821,289	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	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$12,174,284	PYOtherExpensesAmt
CY Other Expenses	$20,152,817	CYOtherExpensesAmt
PY Total Expenses	$12,174,284	PYTotalExpensesAmt
CY Total Expenses	$20,152,817	CYTotalExpensesAmt
PY Revenues Less Expenses	$3,576,457	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$4,668,472	CYRevenuesLessExpensesAmt
Total Assets BOY	$19,372,483	TotalAssetsBOYAmt
Total Assets EOY	$23,086,075	TotalAssetsEOYAmt
Total Liabilities BOY	$2,623,552	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,668,672	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$16,748,931	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$21,417,403	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	$18,264,228	ExpenseAmt
Revenue	$22,759,944	RevenueAmt
Desc	THE ASSOCIATION MAINTAINS AND REPLACES COMMON AREA LANDSCAPING, NATURAL OPEN SPACES, AND FISH AND GAME HABITATS AND PROVIDE POTABLE WATER FOR THE BENEFIT OF ASSOCIATION MEMBERS AND THE SURROUNDING COMMUNITY.	Desc
Total Program Service Expenses	$18,264,228	TotalProgramServiceExpensesAmt
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	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	0	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	0	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	0	EmployeeCnt
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	Yes (1)	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	0	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	HALLIE KIRKINGBURG	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

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 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
SABINE LITTEN
SECRETARY	10.00	Yes (X)	Yes (X)	$0	$0	$0
BRYAN WELSH
TREASURER	10.00	Yes (X)	Yes (X)	$0	$0	$0
MARK ACRI
DIRECTOR	10.00	Yes (X)		$0	$0	$0
JOBY CEFALU
DIRECTOR	10.00	Yes (X)		$0	$0	$0
BONNIE HALLERAN
DIRECTOR	10.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	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
HAEN CONSTRUCTORS
1012 INDUSTRIAL AVENUE	SOUTH LAKE TAHOE	CA	96150	GENERAL CONTRACTOR	$4,160,380
FIRSTSERVICE RESIDENTIAL
15241 LAGUNA CANYON ROAD	IRVINE	CA	92618	MANAGEMENT SERVICES	$3,316,335
PRO EXTERIORS INC
4141 NORTHGATE BLVD 2	SACRAMENTO	CA	95834	GENERAL CONTRACTOR	$1,209,736
SIERRA ECOSYSTEM ASSOCIATES
PO BOX 2260	PLACERVILLE	CA	95667	AQUATIC MAINTENANCE CONSULTING	$522,647
TAHOE OUTDOOR LIVING
915 JAMES AVENUE	SOUTH LAKE TAHOE	CA	96150	LANDSCAPE MAINTENANCE	$433,427

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	17	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$100,000	AllOtherContributionsAmt
Total Contributions	$100,000	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
MEMBERSHIP DUES/ASSESSMENTS	531390	$22,451,850	$22,451,850
RECREATION INCOME	531390	$12,508	$10,632	$1,876
ACCESS CARD INCOME	531390	$3,180	$3,180

Field	Value	IRS element (for citing)
Total Program Service Revenue	$22,467,538	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$769,335	TotalRevenueColumnAmt
Exclusion	$769,335	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$870,000	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$2,782	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	$867,218	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$867,218	TotalRevenueColumnAmt
Exclusion	$867,218	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	ExclusionExclusionAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
SETTLEMENT INCOME	531390	$322,916	$322,916
LATE CHARGES/OTHER	531390	$294,282		$294,282

Field	Value	IRS element (for citing)
Other Revenue Total	$617,198	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$24,821,289	TotalRevenueColumnAmt
Related Or Exempt Func Income	$22,759,944	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$1,876	UnrelatedBusinessRevenueAmt
Exclusion	$1,959,469	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$158,142	TotalAmt
Management And General	$158,142	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$31,725	TotalAmt
Management And General	$31,725	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$3,894,709	TotalAmt
Program Services	$2,526,282	ProgramServicesAmt
Management And General	$1,368,427	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$213,982	TotalAmt
Program Services	$119,598	ProgramServicesAmt
Management And General	$94,384	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$15,978	TotalAmt
Management And General	$15,978	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$782,840	TotalAmt
Program Services	$782,840	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$3,599	TotalAmt
Program Services	$3,599	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$580,864	TotalAmt
Program Services	$580,864	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$3,343,169	TotalAmt
Program Services	$3,343,169	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
MAJOR REPAIRS/REPLACEME	$9,711,715	$9,711,715
MAINT/LANDSCAPING	$651,296	$651,296
POOL/SPA EXPENSE	$219,890	$219,890
SNOW REMOVAL	$198,260	$198,260

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$346,648	TotalAmt
Program Services	$126,715	ProgramServicesAmt
Management And General	$219,933	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$20,152,817	TotalAmt
Program Services	$18,264,228	ProgramServicesAmt
Management And General	$1,888,589	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$4,395,256	BOYAmt
EOY	$648,030	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$9,958,121	BOYAmt
EOY	$18,323,571	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$330,621	BOYAmt
EOY	$421,192	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$376,601	BOYAmt
EOY	$484,201	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$7,742,252	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$4,859,275	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$3,170,178	BOYAmt
EOY	$2,882,977	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$1,141,706	BOYAmt
EOY	$326,104	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$19,372,483	BOYAmt
EOY	$23,086,075	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$662,412	BOYAmt
EOY	$1,088,245	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$1,825,799	BOYAmt
EOY	$479,177	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$5,291	BOYAmt
EOY	$0	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$130,050	BOYAmt
EOY	$101,250	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$2,623,552	BOYAmt
EOY	$1,668,672	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	$6,112,577	BOYAmt
EOY	$3,775,471	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$10,636,354	BOYAmt
EOY	$17,641,932	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$16,748,931	BOYAmt
EOY	$21,417,403	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$19,372,483	BOYAmt
EOY	$23,086,075	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$4,668,472	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 B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$7,742,252	OtherCostOrOtherBasisAmt
Depreciation	$4,859,275	DepreciationAmt
Book Value	$2,882,977	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$2,882,977	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	COMPLIANCE DEPOSITS	Desc
Amt	$101,250	Amt

Field	Value	IRS element (for citing)
Total Liability	$101,250	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$24,821,289	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$24,821,289	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$24,821,289	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$20,152,817	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$20,152,817	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$20,152,817	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 O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3	FIRSTSERVICE RESIDENTIAL CALIFORNIA, LLC, PROVIDES HOMEOWNER ASSOCIATION MANAGEMENT SERVICES FOR TAHOE KEYS PROPERTY OWNERS' ASSOCIATION.
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. MEMBER APPROVAL IS REQUIRED FOR AN INCREASE IN THE GENERAL ASSESSMENTS IN AN AMOUNT GREATER THAN 20% OF THE PRIOR YEAR'S GENERAL ASSESSMENT.
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 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 IX, LINE 11G	OTHER FEES FOR SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 750,027. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 750,027. MANAGEMENT PERSONNEL REIMBURSEMENT: PROGRAM SERVICE EXPENSES 2,526,282. MANAGEMENT AND GENERAL EXPENSES 618,400. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,144,682.
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.