2024-11-15T08:56:13-08:00 2023-12-31 942617724 McClintock Accountancy Corp 305 West Lake Boulevard Tahoe City CA 96145 990 2023-01-01 237173283 TAHOE DONNER ASSOCIATION TAHO 5305879400 11509 NORTHWOODS BLVD TRUCKEE CA 96161 JUSTIN MALLEY DIRECTOR OF FINANCE 2024-11-15 true true Kendall Galka P02376622 5305836994 2023 2024-10-15 13:58:12Z DON KOENES 11509 NORTHWOODS BLVD TRUCKEE CA 96161 36225691 false X WWW.TAHOEDONNER.COM X 1971 CA THE ASSOCIATION WAS ORGANIZED TO PROVIDE MANAGEMENT SERVICES AND MAINTENANCE OF CERTAIN COMMON AREAS WITHIN THE SUBDIVISION. THE ASSOCIATION OPERATES AND MAINTAINS FACILITIES WHICH INCLUDE A GOLF COURSE AND CLUBHOUSE, DOWNHILL SKI AREA, CLUBHOUSE WITH RESTAURANT, NORDIC SKI AREA, BEACH AND MARINA AREA, EQUESTRIAN CENTER, CAMPGROUND, TENNIS FACILITIES, RECREATION COMPLEX, POOLS AND PARKS. 5 5 867 250 107771 416964 419573 178820 27907856 29523300 473473 1839110 2782930 3054454 31583832 34595684 0 0 14534368 14987324 0 0 12250683 13391906 26785051 28379230 4798781 6216454 88856436 94615651 11737939 11280700 77118497 83334951 X TAHOE DONNER IS A RECREATIONAL ORIENTED MOUNTAIN RESIDENTIAL COMMUNITY. THE MUTUAL BENEFIT ASSOCIATION OF 6,473 OWNERS PROVIDES FOR THE STANDARDS OF REGULAR OPERATION AND LONG TERM MAINTENANCE OF THE PROGRAMS, FACILITIES AND OPEN SPACE. THROUGH CONTINUOUS IMPROVEMENT, THE ASSOCIATION MAINTAINS LEADING STANDARDS OF NATURAL RESOURSE STEWARDSHIP, FACILITIES, PROGRAMS AND SERVICES TO BENEFIT THE OWNERS/MEMBERS. ORGANIZATIONAL EFFECTIVENESS AND INNOVATION WITHIN THE ASSOCIATION IS SUSTAINED BY MAINTAINING A HIGHLY PROFESSIONAL BOARD OF DIRECTORS, STAFF, AND HOMEOWNER COMMITTEE VOLUNTEERS, WHICH ALSO ENGAGING THE LOCAL COMMUNITY IN AN EFFECTIVE COLLABORATIVE RELATIONSHIP. false false 3826452 5756212 DOWNHILL SKI AREA - THE ASSOCIATION'S SKI HILL AND LODGE ARE OPEN TO THE GENERAL PUBLIC. LIFT TICKETS, LESSONS AND FOOD ARE PROVIDED TO BOTH THE GENERAL PUBLIC AND MEMBERS. 3305469 3314582 FOOD/BEVERAGE - MEALS WERE SERVED IN VARIOUS LOCATIONS INCLUDING THE LODGE, ALDER CREEK CAFE AND PIZZA ON THE HILL. FOOD SERVICES ARE AVAILABLE TO MEMBERS AND NON-MEMBERS. 3212178 DEPRECIATION ON FIXED ASSETS & MAJOR REPAIRS 11619792 8155071 21963891 false false false true false true false false false true false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false true 60 0 true 867 true true true false false false true true false false false X 5 5 false false false false true true true true false false false true true true true true true true true false X JUSTIN MALLEY 5305879418 11509 NORTHWOODS BLVD TRUCKEE CA 96161 X DAVID MICKAELIAN GENERAL MANAGER 40.00 0.00 252021 0 57305 ANNIE ROSENFELD DIRECTOR IF ADMINSTRATIVE SERVICES 40.00 0.00 242741 0 39044 TODD-MARTYN JONES DIRECTOR OF FINANCE 40.00 0.00 251111 0 22727 MIGUEL SLOANE DIRECTOR OF OPERATIONS 40.00 0.00 224236 0 44031 JON MITCHELL DIRECTOR OF CAPITAL PROJECTS 40.00 0.00 231751 0 34225 JEREMIAH COTTRELL DIRECTOR OF INFORMATION TECHNOLOGY 40.00 0.00 205379 0 55572 LINDSAY HOGAN DIRECTOR OF COMMUNICATIONS 40.00 0.00 205654 0 29543 JOHN GROOM DIRECTOR OF LAND MANAGEMENT 40.00 0.00 202428 0 23996 STEVEN TURNER DIRECTOR OF FOOD AND BEVERAGE 40.00 0.00 163112 0 30224 ROBERT MCCLENDON SKI AREA MANAGER 40.00 0.00 154503 0 25156 JESSE STRZOK ASSIST DIR OF OPER 40.00 0.00 143877 0 28957 RAMIRO SENA GOLF MAINT SUPER 40.00 0.00 136903 0 30390 SALLY JONES XC SKI AREA MNGR 40.00 0.00 127335 0 35467 BENJAMIN GWERDER FORESTER 40.00 0.00 136793 0 19576 JIM ROTH Director 0.00 0.00 X 0 0 0 DON KOENES President 0.00 0.00 X 0 0 0 COURTNEY MURRELL Secretary 0.00 0.00 X 0 0 0 STEVE MAHONEY Treasurer 0.00 0.00 X 0 0 0 BENJAMINE LEVINE Vice President 0.00 0.00 X 0 0 0 2677844 476213 20 false true false BSA ARCHITECTS 300 MONTGOMERY ST 600 SAN FRANCISCO CA 94104 DESIGN SERVICES 551486 PFM 1605 ELIZABETH ST RENO NV 89509 CONSTRUCTION 246563 ADVANCED ASPHALT PO BOX 2602 TRUCKEE CA 96160 PAVEMENT REPAIR/REPLACE 532147 DEL LAGO LANDSCAPING INC PO BOX 1633 KINGS BEACH CA 96143 LANDSCAPE SERVICES 395872 ELEMENTS MOUNTAIN COMPANY 17356 NORTHWOODS BLVD TRUCKEE CA 96161 SNOW REMOVAL 242920 13 178820 178820 ACCESS AND USE FEES 7767813 7767813 DUES & ASSESSMENTS 17291791 17291791 LESSONS & RENTAL 3293385 3293385 OTHER REVENUE 1170311 1170311 29523300 1806200 1806200 0 0 0 32910 32910 32910 32910 0 0 4684461 1630007 3054454 2946683 107771 0 34595684 32502893 107771 1806200 X 0 0 0 0 2315100 688027 1627073 0 10255479 8281462 1974017 135628 99762 35866 1143105 798235 344870 1138012 856848 281164 0 104727 104727 54150 54150 0 0 0 70235 37732 32503 120428 106106 14322 108052 35760 72292 0 0 0 26248 12527 13721 0 15524 13749 1775 0 0 3212178 3212178 1598809 951105 647704 REPLACEMENT FUND EXPENSES 1443666 1443666 REPAIRS AND MAINTENANCE 1326927 1121710 205217 UTILITIES 1176880 982132 194748 EMPLOYEE RELATIONS & MANAGEMNT 739919 571398 168521 3394163 2751494 642669 28379230 21963891 6415339 0 8481306 6694597 1329144 1555248 0 716704 492154 0 0 0 422559 510431 1632457 1804587 98404376 53417153 41007005 44987223 31075096 36413362 0 0 0 4192165 2158049 88856436 94615651 2860060 2422557 8483279 8468043 394600 390100 11737939 11280700 X 77118497 83334951 77118497 83334951 88856436 94615651 6216454 X false true X true false false true true false X X X 2 88 2 1 true false 12941316 12941316 56715746 32965029 23750717 27195669 19408675 7786994 1551645 1043449 508196 44987223 DEPOSITS 390100 390100 X 36192781 1630007 1630007 34562774 32910 32910 34595684 29976327 1630007 1630007 28346320 32910 32910 28379230 Part II, Line 5: Summarized Policy THERE ARE TWO CONSERVATION EASEMENTS: BUCKNAM TRACT LAND (240 ACRES) AND CRABTREE CANYON LAND (640 ACRES). PER THE CONSERVATION EASEMENTS, TRUCKEE DONNER LAND TRUST (TDLT) IS RESPONSIBLE FOR ENFORCEMENT. Part II, Line 9: Organization Reporting of conservation easements. BALANCE SHEET, PP&E, LAND - RECORDED AT COST (PURCHASE PRICE). NO REVENUE OR EXPENSE RELATED TO THE CONSERVATION EASEMENTS ARE IN TAHOE DONNER ASSOCIATION'S FINANCIAL STATEMENTS. Part X : FIN48 Footnote 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. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 COST OF GOODS SOLD $1630007 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S GAIN ON ASSET SALES $32910 Part XII, Line 2d: Other expenses and losses per audited F/S COST OF GOODS SOLD $1630007 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S GAIN ON ASSET SALES $32910 X X false false false false false true false false false ANNIE ROSENFELD DIRECTOR IF ADMINSTRATIVE SERVICES 217491 24410 840 9710 29334 281785 BENJAMIN GWERDER FORESTER 125343 11450 5472 14104 156369 DAVID MICKAELIAN GENERAL MANAGER 221833 25588 4600 45267 12038 309326 JEREMIAH COTTRELL DIRECTOR OF INFORMATION TECHNOLOGY 183843 21536 8215 47357 260951 JESSE STRZOK ASSIST DIR OF OPER 132427 11450 5755 23202 172834 JOHN GROOM DIRECTOR OF LAND MANAGEMENT 179660 21928 840 8097 15899 226424 JON MITCHELL DIRECTOR OF CAPITAL PROJECTS 194674 36237 840 6337 27888 265976 LINDSAY HOGAN DIRECTOR OF COMMUNICATIONS 184711 20103 840 8226 21317 235197 MIGUEL SLOANE DIRECTOR OF OPERATIONS 201169 23067 8958 35073 268267 RAMIRO SENA GOLF MAINT SUPER 128098 8565 240 5476 24914 167293 ROBERT MCCLENDON SKI AREA MANAGER 143146 11357 6180 18976 179659 SALLY JONES XC SKI AREA MNGR 118305 9030 4819 30648 162802 STEVEN TURNER DIRECTOR OF FOOD AND BEVERAGE 146292 15980 840 6524 23700 193336 TODD-MARTYN JONES DIRECTOR OF FINANCE 226611 23660 840 7576 15151 273838 Form 990, Part III, Line 4d OTHER PROGRAM SERVICES 4: NORDIC SKI AREA - CROSS COUNTRY SKI FACILITY AND TRAILS (OPEN TO THE PUBLIC) OTHER PROGRAM SERVICES 5: TENNIS, RECREATION & DAY CAMPS - VARIOUS PROGRAMS PROVIDED FOR MEMBERS AND THE PUBLIC SUCH AS THE CAMPGROUND, SNOWPLAY AREAS, AND BIKE RENTALS. OTHER PROGRAM SERVICES 6: ARCHITECTURAL STANDARDS OFFICE OTHER PROGRAM SERVICES 7: FORESTRY, DEFENSIBLE & OPEN SPACE AND TRAILS - MAINTENANCE OF COMMON PROPERTY OPEN TO THE PUBLIC OTHER PROGRAM SERVICES 8: DEPRECIATION ON FIXED ASSETS & MAJOR REPAIRS OTHER PROGRAM SERVICES 9: NORTHWOODS CLUBHOUSE - THE OFFICES OF THE ASSOCIATION ARE LOCATED IN THIS BUILDING, ADDITIONALLY THE CLUBHOUSE IS USED AS A VOTING LOCATION AND IS AVAILABLE FOR YOUTH AND COMMUNITY ACTIVITIES OTHER PROGRAM SERVICES 10: NEWSLETTER - SENT TO MEMBERS TO DISCUSS THE AVAILABLE AMENITIES, MANAGEMENT ISSUES AND COMMUNITY HIGHLIGHTS. ADVERTISING SPACE IS SOLD TO OFFSET PRINTING COSTS OTHER PROGRAM SERVICES 11: THE GOLF COURSE AND CLUBHOUSE ARE OPEN TO THE GENERAL PUBLIC. CHARITABLE TOURNAMENTS ARE ALSO HELD ON THE COURSE. OTHER PROGRAM SERVICES 12: DOWNHILL SKI AREA - THE ASSOCIATION'S SKI HILL AND LODGE ARE OPEN TO THE GENERAL PUBLIC. LIFT TICKETS, LESSONS AND FOOD ARE PROVIDED TO BOTH THE GENERAL PUBLIC AND MEMBERS. OTHER PROGRAM SERVICES 13: TROUT CREEK RECREATION CENTER/AQUATICS - A FITNESS CENTER PROVIDING POOLS, SPAS, SWIM LESSONS AND WORKOUT CENTER WHICH IS AVAILABLE TO THE ASSOCIATION'S MEMBERS. OTHER PROGRAM SERVICES 14: MAJOR REPAIRS AND REPLACEMENTS OTHER PROGRAM SERVICES 15: DEVELOPMENT & NEW EQUIPMENT FUND EXPENDITURES Form 990, Part VI, Section A, Line 6 MEMBERS ARE PROPERTY OWNERS WITHIN THE COMMUNITY KNOWN AS TAHOE DONNER ASSOCIATION Form 990, Part VI, Section A, Line 7a MEMBERS VOTE ANNUALLY TO ELECT THE BOARD OF DIRECTORS. EACH OF THE 6,473 PROPERTY OWNERS IS ALLOWED ONE VOTE Form 990, Part VI, Section A, Line 7b MEMBER APPROVAL IS REQUIRED IF THE ASSOCIATION WILL BE INCREASING DUES BY MORE THAN 20% IN A YEAR. APPROVAL IS ALSO REQUIRED FOR THE ASSOCIATION TO TAKE ON DEBT OR CHANGE THE BY-LAWS. Form 990, Part VI, Section B, Line 11b RETURNS WILL BE REVIEWED BY THE DIRECTOR OF FINANCE AND BOARD TREASURER PRIOR TO FILING Form 990, Part VI, Section B, Line 12c The Board has a written policy signed by officers and directors. They annually review the policy and disclose interests if there are any. The Association regularly monitors and enforces the policy. Form 990, Part VI, Section B, Line 15a THE CURRENT GENERAL MANAGER WAS HIRED IN 2024 AND HAS AN UNTERMED CONTRACT SUBJECT TO EXTENSIONS AND RENEWALS. MERIT INCREASES OCCUR ANNUALLY UPON REVIEW WITH MEASURES DETAILED IN THE EMPLOYMENT CONTRACT. THE BOARD DOES NOT REVIEW AND APPROVE INDIVIDUAL POSITION RANGES ANNUALLY. THE BOARD DOES REVIEW AND APPROVE RANGES IF/WHEN A COMPENSATION STUDY IS COMPLETED. THE LAST COMPENSATION STUDIES WERE COMPLETED IN 2021 AND 2023. THE OVERALL APPROVEMENT IS IN THE FORM OF APPROVING THE TOTAL WAGES AS PART OF THE BUDGET CYCLE Form 990, Part VI, Section C, Line 19 OVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. Form 990, Part IX, Line 24e ASSESSMENT BILLING: Column (A) - Total = $8450; Column (B) - Program Services = $0; Column (C) - Management & General = $8450; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e BAD DEBTS & COLLECTION FEES: Column (A) - Total = $44065; Column (B) - Program Services = $55972; Column (C) - Management & General = $-11907; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e BOARD EXPENSE/MEETINGS: Column (A) - Total = $24266; Column (B) - Program Services = $0; Column (C) - Management & General = $24266; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e CONCERT: Column (A) - Total = $77750; Column (B) - Program Services = $77750; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e CREDIT CARD & BANK FEES: Column (A) - Total = $447570; Column (B) - Program Services = $425697; Column (C) - Management & General = $21873; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e DEFENSIBLE SPACE & FIRE PROTEC: Column (A) - Total = $491974; Column (B) - Program Services = $491974; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e DEVELOPMENT FUND EXPENSES: Column (A) - Total = $310604; Column (B) - Program Services = $310604; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e DUES & SUBSCRIPTIONS: Column (A) - Total = $50268; Column (B) - Program Services = $37782; Column (C) - Management & General = $12486; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e INCOME TAX EXPENSE: Column (A) - Total = $178562; Column (B) - Program Services = $148040; Column (C) - Management & General = $30522; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e LICENSES & FEES: Column (A) - Total = $176205; Column (B) - Program Services = $71935; Column (C) - Management & General = $104270; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e MEMBERS SERVICES: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e MISCELLANEOUS: Column (A) - Total = $646; Column (B) - Program Services = $734; Column (C) - Management & General = $-88; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e PASTURING & EQUINE & VET SERV: Column (A) - Total = $30496; Column (B) - Program Services = $30496; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Postage and Shipping: Column (A) - Total = $48384; Column (B) - Program Services = $43533; Column (C) - Management & General = $4851; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Printing and Publications: Column (A) - Total = $137736; Column (B) - Program Services = $137736; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e PROPERTY TAXES: Column (A) - Total = $295983; Column (B) - Program Services = $0; Column (C) - Management & General = $295983; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e SECURITY: Column (A) - Total = $27771; Column (B) - Program Services = $6977; Column (C) - Management & General = $20794; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e SUPPLIES: Column (A) - Total = $502678; Column (B) - Program Services = $437618; Column (C) - Management & General = $65060; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e UNIFORMS: Column (A) - Total = $42022; Column (B) - Program Services = $34171; Column (C) - Management & General = $7851; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e WORKERS COMP INSURANCE: Column (A) - Total = $498733; Column (B) - Program Services = $440475; Column (C) - Management & General = $58258; Column (D) - Fundraising = $0 Statement Note 1 FORM 3800 ATTACHMENTSTATEMENT FOR CARRYFORWARD CREDITTAX RETURN YEAR FORM 8846 CREDIT UTILITIZED CARRYOVER 2017 (AMENDED) $26,584 ($5,975) $20,609 2018 (AMENDED) $31,058 ($11,104) $40,563 2019 $34,287 ($42,335) $32,515 2020 $23,091 ($27,978) $27,628 2021 $28,238 ($36,468) $19,398 2022 $41,333 ($28,609) $32,122 2023 $45,752 ($77,874) $0 Statement Note 2 ATTACHMENT TO TAX RETURNTAHOE DONNER ASSOCIATIONFORM 990-T TAX YEAR ENDING 12/31/2023DEPRECIATION LIST IS AVAILABLE UPON REQUEST