2025-11-12T10:30:07-06:00 2024-12-31 680037990 GILBERT CPAS 2880 GATEWAY OAKS DR STE 100 SACRAMENTO CA 95833 990 2024-01-01 941662486 TAHOE KEYS PROPERTY OWNERS' ASSOCIATION TAHO 5305426444 356 ALA WAI BOULEVARD SOUTH LAKE TAHOE CA 96150 DAVID PETERSON PRESIDENT 5305426444 2025-11-02 1 1 AMANDA H WILLIAMS P01281212 9166466464 2025-11-02 2024 2025-03-06 01:10:19Z DAVID PETERSON 356 ALA WAI BOULEVARD SOUTH LAKE TAHOE CA 96150 24824071 0 X N/A X 1963 CA THE RESPONSIBILITIES OF THE ASSOCIATION ARE TO MAINTAIN, REPAIR & REPLACE COMMON AREA PROPERTY. 7 7 0 30 1876 0 0 100000 14730471 22467538 238849 1636553 781421 617198 15750741 24821289 0 0 0 0 0 0 0 0 0 12174284 20152817 12174284 20152817 3576457 4668472 19372483 23086075 2623552 1668672 16748931 21417403 THE RESPONSIBILITIES OF THE ASSOCIATION ARE TO MAINTAIN, REPAIR AND REPLACE COMMON AREA PROPERTY. 0 0 18264228 22759944 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. 18264228 0 1 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 X 7 7 0 1 0 0 1 1 1 1 0 0 0 0 1 1 1 0 1 0 0 0 X HALLIE KIRKINGBURG 5305426444 356 ALA WAI BLVD SOUTH LAKE TAHOE CA 96150 X DAVE PETERSON PRESIDENT 10.00 X X 0 0 0 PETER GRANT VICE-PRESIDENT 10.00 X X 0 0 0 SABINE LITTEN SECRETARY 10.00 X X 0 0 0 BRYAN WELSH TREASURER 10.00 X X 0 0 0 MARK ACRI DIRECTOR 10.00 X 0 0 0 JOBY CEFALU DIRECTOR 10.00 X 0 0 0 BONNIE HALLERAN DIRECTOR 10.00 X 0 0 0 0 0 0 0 0 0 0 HAEN CONSTRUCTORS 1012 INDUSTRIAL AVENUE SOUTH LAKE TAHOE CA 96150 GENERAL CONTRACTOR 4160380 FIRSTSERVICE RESIDENTIAL 15241 LAGUNA CANYON ROAD IRVINE CA 92618 MANAGEMENT SERVICES 3316335 PRO EXTERIORS INC 4141 NORTHGATE BLVD 2 SACRAMENTO CA 95834 GENERAL CONTRACTOR 1209736 SIERRA ECOSYSTEM ASSOCIATES PO BOX 2260 PLACERVILLE CA 95667 AQUATIC MAINTENANCE CONSULTING 522647 TAHOE OUTDOOR LIVING 915 JAMES AVENUE SOUTH LAKE TAHOE CA 96150 LANDSCAPE MAINTENANCE 433427 17 100000 100000 MEMBERSHIP DUES/ASSESSMENTS 531390 22451850 22451850 RECREATION INCOME 531390 12508 10632 1876 ACCESS CARD INCOME 531390 3180 3180 22467538 769335 769335 870000 2782 867218 867218 867218 SETTLEMENT INCOME 531390 322916 322916 LATE CHARGES/OTHER 531390 294282 294282 617198 24821289 22759944 1876 1959469 X 158142 158142 31725 31725 3894709 2526282 1368427 213982 119598 94384 15978 15978 782840 782840 3599 3599 580864 580864 3343169 3343169 MAJOR REPAIRS/REPLACEME 9711715 9711715 MAINT/LANDSCAPING 651296 651296 POOL/SPA EXPENSE 219890 219890 SNOW REMOVAL 198260 198260 346648 126715 219933 20152817 18264228 1888589 0 4395256 648030 9958121 18323571 330621 421192 376601 484201 7742252 4859275 3170178 2882977 1141706 326104 19372483 23086075 662412 1088245 1825799 479177 5291 0 130050 101250 2623552 1668672 X 6112577 3775471 10636354 17641932 16748931 21417403 19372483 23086075 4668472 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7742252 4859275 2882977 2882977 COMPLIANCE DEPOSITS 101250 101250 X 24821289 0 24821289 0 24821289 20152817 0 20152817 0 20152817 PART X, LINE 2: 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. 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.