Nonprofit · EIN 74-2350796
LAKES MASTER ASSOCIATION INC
Tax-exempt · CORP CHRISTI, TX 78413
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $204,684 | $203,565 | $1,119 | $131,639 | $4,640 | $126,999 |
| December 31, 2024 | 990 | $205,383 | $191,307 | $14,076 | $125,880 | $0 | $125,880 |
| December 31, 2023 | 990 | $190,187 | $232,527 | -$42,340 | $112,207 | $403 | $111,804 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $202,918
- Investment income
- $1,766
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $71,393
- Salaries, compensation and benefits (total)
- $77,214
- Professional fundraising fees
- $0
- Legal fees
- $938
- Accounting fees
- $7,525
- Depreciation
- $8,233
- Program services (functional)
- $131,721
- Management and general (functional)
- $71,844
Balance sheet and other
- Total assets, start of year
- $125,880
- Total assets, end of year
- $131,639
- Total liabilities, end of year
- $4,640
- Net assets, end of year
- $126,999
- Land, buildings and equipment
- $18,448
- Net assets without donor restrictions
- $126,999
- Gross receipts
- $204,684
- Employees
- 16
- Volunteers
- 0
- Year formed
- 1984
- State of legal domicile
- TX
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| OSCAR SAENZ | DIRECTOR Trustee or director | 2 | $0 |
| CAROL BLACKMAR | DIRECTOR Trustee or director | 2 | $0 |
| ROBBY NASH | PRESIDENT Officer | 4 | $0 |
| JONATHAN CLOUTET | VICE PRESIDENT Officer | 2 | $0 |
| VIRGIL GOMEZ | TREAS/SECR Officer | 2 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| OSCAR SAENZ | DIRECTOR Trustee or director | 2 | $0 |
| CAROL BLACKMAR | DIRECTOR Trustee or director | 2 | $0 |
| ROBBY NASH | PRESIDENT Officer | 4 | $0 |
| JONATHAN CLOUTET | VICE PRESIDENT Officer | 2 | $0 |
| VIRGIL GOMEZ | TREAS/SECR Officer | 2 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| OSCAR SAENZ | DIRECTOR Trustee or director | 2 | $0 |
| CAROL BLACKMAR | DIRECTOR Trustee or director | 2 | $0 |
| ROBBY NASH | PRESIDENT Officer | 4 | $0 |
| AMANDO CANALAS | VICE PRESIDENT Officer | 2 | $0 |
| VIRGIL GOMEZ | TREAS/SECR Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 7502 VENICE DR, CORP CHRISTI, TX 78413-5235
- Principal officer (990 for 2025)
- ROBBY NASH, 7502 VENICE, CORPUS CHRISTI, TX 78413
- Signed the 990
- ROBBY NASH, PRESIDENT
- Phone
- (361) 850-7290
- Website
- WWW,THELAKESCCTX.COM
- Return prepared by
- CAZALAS & HUNTER PC
Mission
HOMEOWNERS ASSOCIATION SERVING 452 HOMEOWNERS AND THE LOCAL COMMUNITY
Program accomplishments
- THE LAKES MASTER ASSOCIATION, INC. IS RESPONSIBLE FOR THE MAINTENANCE AND MANAGEMENT OF THE COMMON AND RECREATIONAL AREAS OF THE LAKES SUBDIVISION. THE SUBDIVISION SERVES 452 HOMEOWNERS OF THE SUBDIVISION AND THE LOCAL COMMUNITY.Expenses $131,721 · revenue $204,684
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 74-2350796
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 1991
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $131,639
- Income (IRS master file)
- $204,684
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $204,684 | $203,565 | $131,639 | XML |
| 990 | December 2024 | $205,383 | $191,307 | $125,880 | XML |
| 990 | December 2023 | $190,187 | $232,527 | $112,207 | XML |
| 990 | December 2022 | $211,013 | $216,075 | $154,332 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS.
Questions about LAKES MASTER ASSOCIATION INC
- What is the EIN of LAKES MASTER ASSOCIATION INC?
- The employer identification number (EIN) of LAKES MASTER ASSOCIATION INC is 74-2350796.
- Is LAKES MASTER ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1991.
- Are donations to LAKES MASTER ASSOCIATION INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does LAKES MASTER ASSOCIATION INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LAKES MASTER ASSOCIATION INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LAKES MASTER ASSOCIATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of LAKES MASTER ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 names ROBBY NASH.
- Who are the officers and directors of LAKES MASTER ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does LAKES MASTER ASSOCIATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $204,684, expenses of $203,565 and total assets of $131,639 at year end.
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