2025-04-08T19:56:30-05:00 2024-12-31 330244756 OWENS MOSKOWITZ AND ASSOCIATES INC 27792 EL LAZO LAGUNA NIGUEL CA 92677 990 2024-01-01 942155130 LAKE OF THE PINES ASSOCIATION LAKE 5304011513 11665 LAKESHORE NORTH AUBURN CA 95602 TERRA NOFSINGER PRESIDENT 5304011513 2025-04-02 1 ROBERT A OWENS CPA P01414999 9498515020 2024 2025-03-06 01:10:19Z TERRA NOFSINGER 11665 LAKESHORE NORTH AUBURN CA 95602 13824739 0 X WWW.LOP.ORG X 1967 CA THE SPECIFIC AND PRIMARY PURPOSES OF THE ASSOCIATION ARE TO MAINTAIN, REPAIR, AND REPLACE COMMON AREA PROPERTY FOR 2,009 LOTS LOCATED IN THE OF AUBURN, CALIFORNIA. THE ASSOCIATION PROVIDES AND MAINTAINS FOR ITS MEMBERS A GOLF COURSE, LAKE, AND OTHER RECREATIONAL FACILITIES. 7 7 177 0 336110 278312 6536330 8941706 4115435 4665220 168417 217813 0 0 10820182 13824739 0 0 0 0 0 0 0 0 0 11167977 14359852 11167977 14359852 -347795 -535113 9850209 7896846 6062499 4644249 3787710 3252597 NONE 0 0 11784781 THE PURPOSE OF THE GOLF COURSE IS TO PROVIDE SIGNIFICANT RECREATION FACILITIES TO THE MEMBERS THAT RESIDE IN THE 2,009 LOTS IN THE ASSOCIATION.THE PURPOSE OF THE CLUBHOUSE IS TO PROVIDE A MEETING PLACE FOR THE ASSOCIATION'S MEMBERS AND TO FURTHER ENHANCE USE OF OTHER FACILITIES, SUCH AS THE LAKE AND GOLF COURSE, AT THE ASSOCIATION.THE PURPOSE OF LAKE AND BOATING IS TO PROVIDE SIGNIFICANT RECREATIONAL FACILITIES TO THE MEMBERS OF THE ASSOCIATION. 11784781 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 143 0 177 0 1 1 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 0 1 1 1 0 CA X THE ORGANIZATION 5304011513 11665 LAKESHORE NORTH AUBURN CA 95602 X TERRA NOFSINGER PRESIDENT 2.00 X X 0 0 0 STEVE OURADA VICE PRESIDENT 2.00 X X 0 0 0 THOMAS ATKINSON TREASURER 2.00 X X 0 0 0 DIONNE ROBERTS SECRETARY 2.00 X X 0 0 0 PAUL BROWN DIRECTOR AT LARGE 2.00 X 0 0 0 RICHARD MATTISON DIRECTOR AT LARGE 2.00 X 0 0 0 MICHAEL DECARLO DIRECTOR AT LARGE 2.00 X 0 0 0 SEAN BOTHELIO GENERAL MANAGER 40.00 X 176580 0 0 176580 0 0 2 0 1 0 TRULINE BUILDERS 115 S CHURCH ST D GRASS VALLEY CA 95945 CONSTRUCTION 2574806 BRIGHTVIEW MAINTENANCE PO BOX 31001-2463 PASADENA CA 911102463 GOLF COURSE MAINTENANCE 662625 ACTION ASPHALT PAVING & MAINTENANCE 22466 DOVE SPRINGS DR GRASS VALLEY CA 95949 ROAD PAVING 235780 CLEAN LAKES PO BOX 3186 MARTINEZ CA 94553 LAKE MAINTENANCE 161056 CAGWIN & DORWARD PO BOX 6004 PETALUMA CA 94955 LANDSCAPE MAINTENANCE 143364 5 8941706 8941706 CLUBHOUSE AND LOUNGE 713910 2465636 2465636 GOLF COURSE 713910 911057 911057 ADMINISTRATION ACTIVITIES 531390 715085 596788 118297 PUBLIC SAFETY INCOME 531390 369370 369370 ENVIRONMENTAL CONTROL 531390 119910 119910 84162 84162 4665220 217813 217813 13824739 4546923 336110 0 X 417284 417284 653862 653862 FOOD AND BEVERAGE 2852976 2852976 CAPITAL ADDITIONS 2842201 2842201 ADMINISTRATIVE 2072611 2072611 PUBLIC WORKS 1943628 1943628 3577290 3074830 502460 14359852 11784781 2575071 0 7023709 4748557 122731 227755 149198 154965 454373 539644 7291604 5065679 2100198 2225925 9850209 7896846 274769 632818 798624 846823 4989106 3164608 6062499 4644249 X 3787710 3252597 0 0 0 0 3787710 3252597 9850209 7896846 -535113 0 X 0 0 0 7291604 5065679 2225925 2225925 DEFERRED ASSESSMENTS - RESERVES 2879655 DEPOSITS 59902 VACATION AND WAGES PAYABLE 197101 INCOME TAXES PAYABLE 27950 3164608 X 13824739 0 13824739 0 13824739 14359852 0 14359852 0 14359852 PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ASSOCIATION AND RECOGNIZE A TAX LIABILITY IF THE ASSOCIATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ASSOCIATION AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ASSOCIATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS. THE ASSOCIATION'S MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2020 . 0 0 0 SEAN BOTHELIO GENERAL MANAGER 176580 0 0 0 0 0 0 0 0 0 176580 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ASSOCIATION IS A COMMON INTEREST REAL ESTATE DEVELOPMENT WHEREBY AN OWNER OF A LOT WITHIN THE PHYSICAL BOUNDARIES OF THE ASSOCIATION'S PROPERTY IS REQUIRED TO BECOME A MEMBER IN THE ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS ARE VOTED UPON BY THE MEMBERSHIP AT AN ANNUAL MEETING WHICH REQUIRES A QUORUM OF 10% OF THE 2,009 VOTING MEMBERS. BOARD MEMBERS SERVE A 2 YEAR TERM AND COME UP FOR ELECTION IN ALTERNATING CYCLES. FORM 990, PART VI, SECTION B, LINE 11B UPON PREPARATION, THE ASSOCIATION'S TREASURER, GENERAL MANAGER, AND FINANCE MANAGER ARE PROVIDED WITH A COPY OF FORM 990. AFTER REVIEWING THE RETURN, THE BOARD'S PRESIDENT OR TREASURER SIGNS THE E-FILE AUTHORIZATION AS THE BOARD REPRESENTATIVE AND RETURNS AUTHORIZATION TO THE TAX PREPARER. UPON RECEIPT OF SUCH AUTHORIZATION, THE TAX PREPARER TRANSMITS THE FORM 990 TO THE IRS.. FORM 990, PART VI, SECTION B, LINE 12C CANDIDATES FOR POSITIONS ON THE BOARD OF DIRECTORS MUST DISCLOSE ANY CONFLICTS OF INTEREST THEY MAY HAVE. ANNUALLY BOARD MEMBERS ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST STATEMENTS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD DISCUSSES COMPENSATION RANGES WITH OTHER SIMILAR ASSOCIATIONS AND CONSULTS WITH OUTSIDE PARTIES ON COMPENSATION AMOUNTS FOR TOP MANAGEMENT POSITIONS. PERFORMANCE EVALUATIONS ARE CONDUCTED AT LEAST ANNUALLY FOR ALL EMPLOYEES. THESE EVALUATIONS ARE UTILIZED BY THE BOARD AND TOP MANAGEMENT IN DETERMINING EMPLOYEE COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 UPON PURCHASE OF A HOME WITHIN THE DEVELOPMENT, EACH OWNER RECEIVES A COPY OF THE ASSOCIATION'S GOVERNING DOCUMENTS THROUGH ESCROW. COPIES OF THE CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 24E GOLF COURSE: PROGRAM SERVICE EXPENSES 1,088,628. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,088,628. PUBLIC SAFETY: PROGRAM SERVICE EXPENSES 906,938. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 906,938. FACILITY RENOVATION: PROGRAM SERVICE EXPENSES 753,990. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 753,990. FINANCE EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 441,028. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 441,028. OTHER RECREATIONAL ACTIVITIES: PROGRAM SERVICE EXPENSES 204,748. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 204,748. ENVIRONMENTAL CONTROL: PROGRAM SERVICE EXPENSES 120,526. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 120,526. INCOME TAXES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 61,432. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 61,432.