﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2024v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-07-08T10:45:23-04:00</ReturnTs>
    <TaxPeriodEndDt>2025-02-28</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>921715869</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Hanley CPA PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO Box 962</AddressLine1Txt>
        <CityNm>Gaylord</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>49734</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-03-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>381863626</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LAKE ARROWHEAD PROPERTY OWNERS ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% JUDY RACE</InCareOfNm>
      <BusinessNameControlTxt>LAKE</BusinessNameControlTxt>
      <PhoneNum>2315857411</PhoneNum>
      <USAddress>
        <AddressLine1Txt>7065 ARROWROOT TRAIL BOX A3</AddressLine1Txt>
        <CityNm>GAYLORD</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>49735</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JUDY RACE</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>2315857411</PhoneNum>
      <SignatureDt>2025-06-18</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>SHANNA HANLEY CPA</PreparerPersonNm>
      <PTIN>P01944573</PTIN>
      <PhoneNum>9897327515</PhoneNum>
      <PreparationDt>2025-07-08</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990 documentId="IRS990">
      <ApplicationPendingInd>X</ApplicationPendingInd>
      <GrossReceiptsAmt>411431</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501cInd organization501cTypeTxt="7">X</Organization501cInd>
      <WebsiteAddressTxt>WWW.LAPOA.COM</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1964</FormationYr>
      <LegalDomicileStateCd>MI</LegalDomicileStateCd>
      <ActivityOrMissionDesc>LAKE ARROWHEAD PROPERTY OWNERS ASSOCIATION IS ORGANIZED FOR THE BENEFIT OF ITS PROPERTY OWNERS. THE ASSOCIATION MAINTAINS PROPOERTY, ROADS AND FACILITIES AS PART OF A PRIVATE COMMUNITY OF 6 SUBDIVISIONS</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>14</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>14</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalGrossUBIAmt>8182</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <CYContributionsGrantsAmt>295979</CYContributionsGrantsAmt>
      <CYProgramServiceRevenueAmt>49102</CYProgramServiceRevenueAmt>
      <CYInvestmentIncomeAmt>10870</CYInvestmentIncomeAmt>
      <CYOtherRevenueAmt>55480</CYOtherRevenueAmt>
      <CYTotalRevenueAmt>411431</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <CYSalariesCompEmpBnftPaidAmt>101925</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <CYOtherExpensesAmt>238430</CYOtherExpensesAmt>
      <CYTotalExpensesAmt>340355</CYTotalExpensesAmt>
      <CYRevenuesLessExpensesAmt>71076</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>677087</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>748946</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>220409</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>221192</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>456678</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>527754</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>LAKE ARROWHEAD PROPERTY OWNERS ASSOCIATION IS ORGANIZED FOR THE BENEFIT OF ITS PROPERTY OWNERS. THE ASSOCIATION MAINTAINS PROPOERTY, ROADS AND FACILITIES AS PART OF A PRIVATE COMMUNITY OF 6 SUBDIVISIONS</MissionDesc>
      <ExpenseAmt>177614</ExpenseAmt>
      <Desc>COLLECT DUES AND MAINTAIN FACILITIES, GOUNDS AND BUILDINGS FOR MEMBERS.</Desc>
      <TotalProgramServiceExpensesAmt>177614</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind>false</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
      <ConservationEasementsInd>false</ConservationEasementsInd>
      <CollectionsOfArtInd>false</CollectionsOfArtInd>
      <CreditCounselingInd>false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="990D">true</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="990D">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd>false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd>false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd>false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="990D">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd>false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd>false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd>false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <InitiationFeesAndCapContriAmt>0</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>14</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>14</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>true</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>true</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>true</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>false</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>false</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>JUDY RACE</PersonNm>
        <PhoneNum>2315857411</PhoneNum>
        <USAddress>
          <AddressLine1Txt>7065 ARROWROOT TR</AddressLine1Txt>
          <CityNm>GAYLORD</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>49735</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>JUDY RACE</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>0.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>0</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <MembershipDuesAmt>282157</MembershipDuesAmt>
      <RelatedOrganizationsAmt>772</RelatedOrganizationsAmt>
      <AllOtherContributionsAmt>13050</AllOtherContributionsAmt>
      <TotalContributionsAmt>295979</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>GAMPGROUND</Desc>
        <BusinessCd>721210</BusinessCd>
        <TotalRevenueColumnAmt>49102</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>49102</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>49102</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>9260</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>9260</RelatedOrExemptFuncIncomeAmt>
      </InvestmentIncomeGrp>
      <RoyaltiesRevenueGrp>
        <TotalRevenueColumnAmt>6572</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>6572</UnrelatedBusinessRevenueAmt>
      </RoyaltiesRevenueGrp>
      <GrossAmountSalesAssetsGrp>
        <OtherAmt>1610</OtherAmt>
      </GrossAmountSalesAssetsGrp>
      <GainOrLossGrp>
        <OtherAmt>1610</OtherAmt>
      </GainOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>1610</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>1610</UnrelatedBusinessRevenueAmt>
      </NetGainOrLossInvestmentsGrp>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </NetIncmFromFundraisingEvtGrp>
      <OtherRevenueMiscGrp>
        <Desc>MOORING INCOME</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>1500</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1500</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>MISC INCOME</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>1600</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1600</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>RESERVE FUND</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>45808</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>45808</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>48908</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>411431</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>107270</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>8182</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>4716</TotalAmt>
        <ManagementAndGeneralAmt>4716</ManagementAndGeneralAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>88321</TotalAmt>
        <ManagementAndGeneralAmt>88321</ManagementAndGeneralAmt>
      </OtherSalariesAndWagesGrp>
      <PayrollTaxesGrp>
        <TotalAmt>8888</TotalAmt>
        <ManagementAndGeneralAmt>8888</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>809</TotalAmt>
        <ManagementAndGeneralAmt>809</ManagementAndGeneralAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>1276</TotalAmt>
        <ManagementAndGeneralAmt>1276</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>825</TotalAmt>
        <ProgramServicesAmt>825</ProgramServicesAmt>
      </FeesForServicesOtherGrp>
      <OfficeExpensesGrp>
        <TotalAmt>11322</TotalAmt>
        <ManagementAndGeneralAmt>11322</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>25849</TotalAmt>
        <ManagementAndGeneralAmt>25849</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>17223</TotalAmt>
        <ProgramServicesAmt>11429</ProgramServicesAmt>
        <ManagementAndGeneralAmt>5794</ManagementAndGeneralAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>14456</TotalAmt>
        <ManagementAndGeneralAmt>14456</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>POOL MAINTENANCE</Desc>
        <TotalAmt>10661</TotalAmt>
        <ProgramServicesAmt>10661</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>EQUIP MAINTENANCE</Desc>
        <TotalAmt>12301</TotalAmt>
        <ProgramServicesAmt>12301</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>ROAD MAINTENTANCE</Desc>
        <TotalAmt>67300</TotalAmt>
        <ProgramServicesAmt>67300</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>DUMP MAINTENANCE</Desc>
        <TotalAmt>22919</TotalAmt>
        <ProgramServicesAmt>22919</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>53489</TotalAmt>
        <ProgramServicesAmt>52179</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1310</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>340355</TotalAmt>
        <ProgramServicesAmt>177614</ProgramServicesAmt>
        <ManagementAndGeneralAmt>162741</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <EOYAmt>4183</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>125854</BOYAmt>
        <EOYAmt>75701</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>96436</BOYAmt>
        <EOYAmt>104197</EOYAmt>
      </AccountsReceivableGrp>
      <LandBldgEquipCostOrOtherBssAmt>1225594</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>660729</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>454797</BOYAmt>
        <EOYAmt>564865</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>677087</BOYAmt>
        <EOYAmt>748946</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>2128</BOYAmt>
        <EOYAmt>2911</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>163400</BOYAmt>
        <EOYAmt>181754</EOYAmt>
      </DeferredRevenueGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>54881</BOYAmt>
        <EOYAmt>36527</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>220409</BOYAmt>
        <EOYAmt>221192</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>456678</BOYAmt>
        <EOYAmt>527754</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>456678</BOYAmt>
        <EOYAmt>527754</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>677087</BOYAmt>
        <EOYAmt>748946</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>71076</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleD documentId="990D">
      <CYEndwmtFundGrp>
        <BeginningYearBalanceAmt>107855</BeginningYearBalanceAmt>
        <OtherExpendituresAmt>52537</OtherExpendituresAmt>
        <EndYearBalanceAmt>55318</EndYearBalanceAmt>
      </CYEndwmtFundGrp>
      <LandGrp>
        <InvestmentCostOrOtherBasisAmt>271802</InvestmentCostOrOtherBasisAmt>
        <BookValueAmt>271802</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <InvestmentCostOrOtherBasisAmt>174247</InvestmentCostOrOtherBasisAmt>
        <DepreciationAmt>94569</DepreciationAmt>
        <BookValueAmt>79678</BookValueAmt>
      </BuildingsGrp>
      <EquipmentGrp>
        <InvestmentCostOrOtherBasisAmt>253142</InvestmentCostOrOtherBasisAmt>
        <DepreciationAmt>270365</DepreciationAmt>
        <BookValueAmt>-17223</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <InvestmentCostOrOtherBasisAmt>526403</InvestmentCostOrOtherBasisAmt>
        <DepreciationAmt>295795</DepreciationAmt>
        <BookValueAmt>230608</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>564865</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>LOAN FROM RESERVE FUND</Desc>
        <Amt>36527</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>36527</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Officer directors etc family relationship Part VI line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>TWO BOARD MEMBERS ARE RELATED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Members or stockholder classes and rights Part VI line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS PROPERTY OWNERS WHO ARE THE MEMBERS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Member election for additional members Part VI line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PROPERTY OWNERS ELECT BOARD MEMBERS AT THE ANNUAL MEETING HELD EACH JULY. THE OFFICERS ARE APPOINTED BY THE BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Committee meeting documentation Part VI line 8b</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION DOES NOT HOLD INDIVIDUAL COMMITTEE MEETINGS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>NO REVIW WAS CONDUCTED OR WILL BE CONDUCTED</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Conflict of interest policy compliance Part VI line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH BOARD MEMBER SIGNS A CODE OF CONDUCT</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>CEO executive director top management comp Part VI line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD MEMBERS/OFFIERS ARE NOT PAID</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC BUT ARE AVAILABLE BY REQUEST</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of other expenses Part IX line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>EQUIPMENT GAS/OIL................$ 5,989PARKS/LAKES......................$ 7,160SOCIAL ACTIVITIES................$ 1,560COLLECTION COSTS.................$ 5,000BANK FEES........................$ 986BAD DEBT.........................$ 2,552RESERVE FUND EXPENSE.............$ 745LICENSING........................$ 157CAMPGROUND.......................$28,030</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>