2025-11-17T14:49:15-08:00 2024-12-31 832046694 Griesmer and Fereira CPAs 12277 Soaring Way Suite 101 Truckee CA 96161 990 2024-01-01 237173283 TAHOE DONNER ASSOCIATION TAHO 5305879400 11509 NORTHWOODS BLVD TRUCKEE CA 96161 ANNIE ROSENFELD GENERAL MANAGER 2025-11-17 true true SHARON FEREIRA P00192613 5305879221 2024 2025-03-06 01:10:19Z BENJAMINE LEVINE 11509 NORTHWOODS BLVD TRUCKEE CA 96161 38424144 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 5 889 250 91873 90873 178820 0 29523300 31571175 1839110 1617943 3054454 2986615 34595684 36175733 0 0 14987324 15688633 0 0 13391906 13703891 28379230 29392524 6216454 6783209 94615651 104981823 11280700 14863663 83334951 90118160 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 3403077 3260999 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. 3244386 5092952 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. 3112164 DEPRECIATION ON FIXED ASSETS & MAJOR REPAIRS 1873945 1549980 THE GOLF COURSE AND CLUBHOUSE ARE OPEN TO THE GENERAL PUBLIC. CHARITABLE TOURNAMENTS ARE ALSO HELD ON THE COURSE. 1829707 MAJOR REPAIRS AND REPLACEMENTS 1581435 1626667 TROUT CREEK RECREATION CENTER/AQUATICS - A FITNESS CENTER PROVIDING POOLS, SPAS, SWIM LESSONS AND WORKOUT CENTER WHICH IS AVAILABLE TO THE ASSOCIATION'S MEMBERS. 1474237 90933 FORESTRY, DEFENSIBLE & OPEN SPACE AND TRAILS - MAINTENANCE OF COMMON PROPERTY OPEN TO THE PUBLIC 1439536 1781268 TENNIS, RECREATION & DAY CAMPS - VARIOUS PROGRAMS PROVIDED FOR MEMBERS AND THE PUBLIC SUCH AS THE CAMPGROUND, SNOWPLAY AREAS, AND BIKE RENTALS. 1127329 1941853 NORDIC SKI AREA - CROSS COUNTRY SKI FACILITY AND TRAILS (OPEN TO THE PUBLIC) 932764 266647 NEWSLETTER - SENT TO MEMBERS TO DISCUSS THE AVAILABLE AMENITIES, MANAGEMENT ISSUES AND COMMUNITY HIGHLIGHTS. ADVERTISING SPACE IS SOLD TO OFFSET PRINTING COSTS 585769 925172 MARINA - SUMMER BEACH FACILITIES AND BOAT RAMP (MEMBERS ONLY) 572192 193398 ARCHITECTURAL STANDARDS OFFICE 423774 DEVELOPMENT & NEW EQUIPMENT FUND EXPENDITURES 383962 170120 EQUESTRIAN CENTER - HORSE BOARDING FACILITIES AND RIDING TRAILS WHICH ARE OPEN TO THE PUBLIC 12224650 8546038 21984277 false false false true false true false false false true false false true 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 70 0 true 889 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 ANNIE ROSENFELD GENERAL MANAGER 40.00 0.00 285884 0 39222 JON MITCHELL DIRECTOR OF CAPITAL PROJECTS 40.00 0.00 247867 0 34644 MIGUEL SLOANE DIRECTOR OF OPERATIONS 40.00 0.00 221774 0 45075 LINDSAY HOGAN DIRECTOR OF COMMUNICATIONS 40.00 0.00 229764 0 27262 JEREMIAH COTTRELL DIRECTOR OF INFORMATION TECHNOLOGY 40.00 0.00 209906 0 33726 JOHN GROOM DIRECTOR OF LAND MANAGEMENT 40.00 0.00 210311 0 31739 STEVEN TURNER DIRECTOR OF FOOD AND BEVERAGE 40.00 0.00 182113 0 33485 ROBERT MCCLENDON SKI AREA MANAGER 40.00 0.00 156974 0 33231 JESSE STRZOK ASSIST DIR OF OPER 40.00 0.00 156593 0 30202 RAMIRO SENA GOLF MAINT SUPER 40.00 0.00 140589 0 32040 SALLY JONES XC SKI AREA MNGR 40.00 0.00 129318 0 36575 BENJAMIN GWERDER FORESTER 40.00 0.00 136623 0 19747 JUSTIN MALLEY DIRECTOR OF FINANCE 40.00 0.00 147993 0 958 JASON HAJDUK-DORWORTH DIRECTOR OF ADMINISTRATION SERVICES 40.00 0.00 89989 0 12381 JIM ROTH Director 0.00 0.00 X 0 0 0 BENJAMINE LEVINE President 0.00 0.00 X 0 0 0 COURTNEY MURRELL Secretary 0.00 0.00 X 0 0 0 DON KOENES Treasurer 0.00 0.00 X 0 0 0 DENISE GAUNY Vice President 0.00 0.00 X 0 0 0 2545698 410287 34 false true false SIERRACON INC PO BOX 7171 SOUTH LAKE TAHOE CA 96158 CONSTRUCTION SERV 7712328 SHAFFER PAVING CO 10911 GLENSHIRE DR TRUCKEE CA 96161 PAVING SERVICES 1160663 ADVANCED ASPHALT PO BOX 2602 TRUCKEE CA 96160 PAVEMENT REPAIR/REPLACE 513552 BSA ARCHITECTS 300 MONTGOMERY ST 600 SAN FRANCISCO CA 94104 DESIGN SERVICES 395607 TYRRELL RESOURCES INC PO BOX 8219 TRUCKEE CA 96162 CONSTRUCTION SERVICES 157943 11 0 ACCESS AND USE FEES 7960583 7960583 DUES & ASSESSMENTS 19174846 19174846 LESSONS & RENTAL 3278152 3278152 OTHER REVENUE 1157594 1157594 31571175 2014289 2014289 0 0 0 127853 524199 -396346 -396346 -396346 0 0 4710827 1724212 2986615 2894742 91873 0 36175733 34069571 91873 2014289 X 0 0 0 0 2084093 724497 1359596 0 10852935 8500183 2352752 115402 48417 66985 1344316 926961 417355 1291887 969053 322834 0 70481 70481 47180 47180 0 0 0 40259 28368 11891 141935 123503 18432 93708 36426 57282 0 0 0 15926 9495 6431 0 12726 10332 2394 0 0 3112164 3112164 1779610 1039467 740143 REPLACEMENT FUND EXPENSES 1662789 1662789 UTILITIES 1076156 913019 163137 REPAIRS AND MAINTENANCE 1025573 810589 214984 EMPLOYEE RELATIONS & MANAGEMNT 790867 72434 718433 3834517 2996580 837937 29392524 21984277 7408247 0 6694597 12024611 1555248 2248308 0 492154 336308 0 0 0 510431 446901 1804587 1624610 96543705 53093129 44987223 43450576 36413362 31143891 0 0 0 2158049 13706618 94615651 104981823 2422557 3777725 8468043 10769038 390100 316900 11280700 14863663 X 83334951 90118160 83334951 90118160 94615651 104981823 6783209 X false true X true false false true true false X X X 2 88 2 1 true false 13040542 13040542 54059797 32231392 21828405 28121237 19995286 8125951 1322129 866451 455678 43450576 CONSTRUCTION IN PROGRESS 13706618 13706618 DEPOSITS 316900 316900 X 38296291 1724212 1724212 36572079 -396346 -396346 36175733 31513082 1724212 1724212 29788870 -396346 -396346 29392524 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 $1724212 Part XII, Line 2d: Other expenses and losses per audited F/S COST OF GOODS SOLD $1724212 X X false false false false false true false false false ANNIE ROSENFELD GENERAL MANAGER 272709 7175 6000 10754 28468 325106 BENJAMIN GWERDER FORESTER 130356 6267 5465 14282 156370 JEREMIAH COTTRELL DIRECTOR OF INFORMATION TECHNOLOGY 202573 7333 8385 25341 243632 JESSE STRZOK ASSIST DIR OF OPER 149972 6621 6264 23938 186795 JOHN GROOM DIRECTOR OF LAND MANAGEMENT 202476 6835 1000 8398 23341 242050 JON MITCHELL DIRECTOR OF CAPITAL PROJECTS 210782 36085 1000 6213 28431 282511 LINDSAY HOGAN DIRECTOR OF COMMUNICATIONS 221282 7482 1000 8876 18386 257026 MIGUEL SLOANE DIRECTOR OF OPERATIONS 214002 7772 8871 36204 266849 RAMIRO SENA GOLF MAINT SUPER 133472 6417 700 5616 26424 172629 ROBERT MCCLENDON SKI AREA MANAGER 149972 7002 6268 26963 190205 SALLY JONES XC SKI AREA MNGR 124081 5237 5380 31195 165893 STEVEN TURNER DIRECTOR OF FOOD AND BEVERAGE 174440 6673 1000 7270 26215 215598 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 = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e BAD DEBTS & COLLECTION FEES: Column (A) - Total = $128353; Column (B) - Program Services = $109101; Column (C) - Management & General = $19252; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e BOARD EXPENSE/MEETINGS: Column (A) - Total = $97440; Column (B) - Program Services = $0; Column (C) - Management & General = $97440; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e CALIFORNIA INCOME TAX EXPENSE: Column (A) - Total = $190792; Column (B) - Program Services = $174513; Column (C) - Management & General = $16279; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e CONCERT: Column (A) - Total = $77228; Column (B) - Program Services = $77228; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e CREDIT CARD & BANK FEES: Column (A) - Total = $457158; Column (B) - Program Services = $430634; Column (C) - Management & General = $26524; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e DEFENSIBLE SPACE & FIRE PROTEC: Column (A) - Total = $246250; Column (B) - Program Services = $246250; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e DEVELOPMENT FUND EXPENSES: Column (A) - Total = $305272; Column (B) - Program Services = $305272; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e DUES & SUBSCRIPTIONS: Column (A) - Total = $66178; Column (B) - Program Services = $48283; Column (C) - Management & General = $17895; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e FEDERAL INCOME TAX EXPENSE: Column (A) - Total = $10105; Column (B) - Program Services = $0; Column (C) - Management & General = $10105; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e LICENSES & FEES: Column (A) - Total = $244008; Column (B) - Program Services = $83725; Column (C) - Management & General = $160283; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e MISCELLANEOUS: Column (A) - Total = $25541; Column (B) - Program Services = $19859; Column (C) - Management & General = $5682; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e PASTURING & EQUINE & VET SERV: Column (A) - Total = $27475; Column (B) - Program Services = $27475; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Postage and Shipping: Column (A) - Total = $50341; Column (B) - Program Services = $45312; Column (C) - Management & General = $5029; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Printing and Publications: Column (A) - Total = $135423; Column (B) - Program Services = $135423; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e PROPERTY TAXES: Column (A) - Total = $300596; Column (B) - Program Services = $0; Column (C) - Management & General = $300596; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e SECURITY: Column (A) - Total = $25516; Column (B) - Program Services = $6361; Column (C) - Management & General = $19155; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e SUPPLIES: Column (A) - Total = $745677; Column (B) - Program Services = $683578; Column (C) - Management & General = $62099; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e UNIFORMS: Column (A) - Total = $49861; Column (B) - Program Services = $43621; Column (C) - Management & General = $6240; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e WORKERS COMP INSURANCE: Column (A) - Total = $651303; Column (B) - Program Services = $559945; Column (C) - Management & General = $91358; 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 ($71,921) $ 5,953 2024 $45,725 ($19,083) $32,595 Statement Note 2 ATTACHMENT TO TAX RETURNTAHOE DONNER ASSOCIATIONFORM 990-T TAX YEAR ENDING 12/31/2024DEPRECIATION LIST IS AVAILABLE UPON REQUEST