2026-02-17T15:21:12-05:00 2025-03-31 542016597 OAKES PC 3330 BOURBON ST STE 102 FREDERICKSBURG VA 224087333 990 2024-04-01 237226267 LAKE LAND-OR PROPERTY OWNERS ASSOC LAKE 8044483990 555 WELSH DRIVE RUTHER GLEN VA 22546 MICHAEL MAJERCIN VICE PRESIDENT 8044483990 2026-02-14 true false KEVIN T OAKES P01312303 5403711300 2026-02-17 2024 2025-03-06 01:10:19Z MICHAEL MAJERCIN 555 WELSH DRIVE RUTHER GLEN VA 22546 3451358 false X WWW.LLPOA.ORG X 1972 VA TO MAINTAIN AND UPKEEP THE PROPERTY AND THE RELATED MAINTENANCE EQUIPMENT OF THE HOMEOWNERS LOCATED WITHIN LAKE LAND-OR DEVELOPMENT AND TO PROVIDE FOR THE SECURITY AND RECREARIONAL ACTIVITIES OF THOSE HOMEOWNERS. 7 7 30 6 0 0 2835759 3339687 30266 3379 50000 108292 2916025 3451358 0 0 836108 766349 0 0 1662737 1967236 2498845 2733585 417180 717773 9079173 10200641 1049967 1453662 8029206 8746979 TO MAINTAIN AND UPKEEP THE PROPERTY AND THE RELATED MAINTENANCE EQUIPMENT OF THE HOMEOWNERS LOCARED WITHIN LAKE LAND-OR DEVELOPMENT AND TO PROVIDE FOR THE SECURITY AND RECREATIONAL ACTIVITIES OF THOSE HOMEOWNERS. false false 2261441 TO MAINTAIN, REPAIR AND REPLACE COMMON AREA PROPERTY OWNED BY THE ASSOCIATION FOR THE BENEFIT OF MEMBERS AND HOME OWNERS WITHIN THE COMMUNITY AND TO PROVIDE FOR THEIR SECURITY AND RECREATIONAL ACTVITIES. 2261441 false false false true false false false false false true false false true true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 false 30 true false false false false false false false false X 7 7 false false false false false true false true true false false true true true true false false true false false X X MICHAEL MAJERCIN 8044483990 555 WELSH DRIVE RUTHER GLEN VA 22546 X MICHAEL CARR DIRECTOR X 0 0 0 GLENN GRAHAM TREASURER X X 0 0 0 VICKY GRIER SECRETARY X X 0 0 0 MICHAEL MAJERCIN VICE PRESIDE X X 0 0 0 MICHELLE MOORE PRESIDENT X X 0 0 0 CURTIS SHIPE DIRECTOR X 0 0 0 TED STARK DIRECTOR X 0 0 0 false false false ASSESSMENTS AND DUES 2957133 2957133 LATE FEES AND SURCHARGES 111530 111530 NEW MEMBER FEE 94000 94000 INITIATION AND LOT REGIS 56500 56500 OTHER PROGRAM SERVICE REVENUE 37039 37039 83485 83485 3339687 3379 3379 HOUSE BUILDING FEE 60000 60000 LOTS SALES 48292 48292 108292 3451358 3447979 3379 596223 352876 243347 12297 7278 5019 112168 66387 45781 45661 27025 18636 17064 17064 12051 12051 37564 37564 18990 18990 12884 12884 634025 634025 118966 118966 SECURITY CONTRACT MAINT 678620 678620 AMENTIES MAINTENANCE 68327 68327 UTILITIES 68194 64102 4092 VEHICLE EQUIPMENT MAINT 51524 51524 249027 192311 56716 2733585 2261441 472144 0 383369 1424083 1642131 1059430 680759 696803 94868 56053 12939568 6893808 5883855 6045760 394191 918512 9079173 10200641 51853 33021 920114 896653 435988 78000 88000 1049967 1453662 X 463806 302839 7565400 8444140 8029206 8746979 9079173 10200641 717773 X false true X true false true false false 533600 533600 11096260 5778475 5317785 1309708 1115333 194375 6045760 WORK IN PROGRESS 918512 918512 CONTRACTORS BOND PAYABLE 88000 88000 X 3451358 3451358 3451358 2733585 2733585 2733585 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION ADOPTED THE RECOGNITION REQUIREMENTS FOR UNCERTAIN INCOME TAX POSITIONS AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, WITH NO CUMULATIVE EFFECT ADJUSTMENT REQUIRED. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE- LIKELY THAN NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE ORGANIZATION HAS ANALYZED THE TAX POSITIONS TAKEN IN ITS FILINGS WITH THE INTERNAL REVENUE SERVICE. THE ORGANIZATION BELIEVES THAT ITS INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE AFFECT ON THE ORGANIZATION'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE ORGANIZATION HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT MARCH 31, 2025. SCHEDULE D, PAGE 4, PART XIII THE ORGANIZATION'S FEDERAL RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) FOR 2024, 2023, AND 2022 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. FORM 990, PAGE 6, PART VI, LINE 7A MEMBER OF THE BOARD OF DIRECTORS ARE ELECTED BY MEMBERS OF THE ASSOCIATION. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING THE RETURN. THE RETURN IS ALSO REVIEWED IN DETAIL BY THE EXECUTIVE DIRECTOR AND TREASURER. FORM 990, PAGE 6, PART VI, LINE 12C THE ASSOCIATION HAS A CONFLICTS OF INTEREST POLICY AND CONFIDENTIALITY POLICY SET FORTH IN ARTICLE 9 OF THE BY-LAWS. ALL BOARD MEMBERS, OFFICERS AND EMPLOYEES ARE REQUIRED TO COMPLETE AN UPDATED DISCLOSURE OF ANY CONFLICTS EACH YEAR. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD DIRECTORS DETERMINE THE COMPENSATION OF THE EXECUTIVE MANAGER BASED ON PERFORMANCE AND SALARY RANGE FOR SIMILAR POSITIONS FOR COMPARABLE SERVICES IN THE LOCAL AREA. FORM 990, PAGE 6, PART VI, LINE 19 THE ASSOCIATION WILL HONOR ALL REQUESTS TO REVIEW ITS GOVERNING DOCUMENTS, POLICY AND FINANCIAL STATEMENTS BY WRITTEN REQUEST TO THE ASSOCIATION'S OFFICES.