LAKE LAS VEGAS MASTER ASSOCIATION: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- LAKE LAS VEGAS MASTER ASSOCIATION (EIN 77-0315675)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-07-26
- IRS object ID
- 202242079349301859
- Schema version
- 2021v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-07-26T16:30:56-05:00 | ReturnTs |
| Tax Period End | 2021-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 880183378 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OVIST & HOWARD CPA'S | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7 COMMERCE CENTER DR | AddressLine1Txt |
| City | HENDERSON | CityNm |
| State Abbreviation | NV | StateAbbreviationCd |
| ZIP | 89014 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 770315675 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LAKE LAS VEGAS MASTER ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LAKE | BusinessNameControlTxt |
| Phone | 7025687948 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1600 LAKE LAS VEGAS PARKWAY | AddressLine1Txt |
| City | HENDERSON | CityNm |
| State Abbreviation | NV | StateAbbreviationCd |
| ZIP | 89011 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CODY WINTERTON | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 7025687948 | PhoneNum |
| Signature | 2022-07-26 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | CODY | PersonFirstNm |
| Person Last | WINTERTON | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ERIC LORENZ | PreparerPersonNm |
| PTIN | P00642402 | PTIN |
| Phone | 7024561300 | PhoneNum |
| Preparation | 2022-07-26 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CODY WINTERTON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2030 LAKE LAS VEGAS PARKWAY | AddressLine1Txt |
| City | HENDERSON | CityNm |
| State Abbreviation | NV | StateAbbreviationCd |
| ZIP | 89011 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $6,722,310 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.LLVMA.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1991 | FormationYr |
| Legal Domicile State | NV | LegalDomicileStateCd |
| Activity Or Mission | THE ORGANIZATION'S MISSION IS TO PROVIDE ADMINISTRATION, MAINTENANCE, AND PRESERVATION OF LAKE LAS VEGAS AND THE COMMON AREAS OF THE LAKE LAS VEGAS COMMUNITY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 3 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $6,726,072 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $6,721,376 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,626 | PYInvestmentIncomeAmt |
| CY Investment Income | $934 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $6,727,698 | PYTotalRevenueAmt |
| CY Total Revenue | $6,722,310 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $6,690,993 | PYOtherExpensesAmt |
| CY Other Expenses | $6,621,633 | CYOtherExpensesAmt |
| PY Total Expenses | $6,690,993 | PYTotalExpensesAmt |
| CY Total Expenses | $6,621,633 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $36,705 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $100,677 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,983,430 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,504,755 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,705,199 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,118,708 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,278,231 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,386,047 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE ORGANIZATION'S MISSION IS TO PROVIDE ADMINISTRATION, MAINTENANCE, AND PRESERVATION OF LAKE LAS VEGAS AND THE COMMON AREAS OF THE LAKE LAS VEGAS COMMUNITY. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $3,751,134 | ExpenseAmt |
| Revenue | $6,721,376 | RevenueAmt |
| Desc | THE ASSOCIATION PROVIDES GENERAL AND ADMINISTRATIVE SERVICES FOR ALL COMMON AREAS OF THE COMMUNITY. THESE SERVICES, WHICH INCLUDES BUT IS NOT LIMITED TO SECURITY AND OUTSIDE SERVICE EXPENSES, BENEFIT THE LOCAL RESIDENTS SURROUNDING THE LAKE AS WELL AS MEMBERS OF THE GENERAL PUBLIC WHO VISIT THE AREA. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,432,126 | ExpenseAmt |
| Desc | THE ASSOCIATION BEARS THE COSTS TO MONITOR AND MAINTAIN THE WATER QUALITY OF THE COMMUNITY LAKE AS WELL AS THE COSTS TO DISTRIBUTE THE WATER TO THE COMMUNITY. THESE ACTIVITIES BENEFIT THE COMMUNITY SURROUNDING THE LAKE AND ENSURE THE AVAILABLILITY OF THE BACKUP EMERGENCY WATER SUPPLY TO THE CITY OF HENDERSON, NEVADA. THE WATER SERVICE PROGRAM ALSO BENEFITS THE WETLANDS HABITATS, LOCATED SOUTHWEST AND UPSTREAM OF THE LAKE, WHICH HAVE BEEN SET ASIDE FOR THE USE AND ENJOYMENT OF THE GENERAL PUBLIC. THE ASSOCIATION ALSO PROTECTS THE INTEGRITY OF THE DAM THAT CREATES THE LAKE, WHICH CONTRIBUTES TO COMMUNITY HEALTH AND SAFETY. THE LOCAL COMMUNITY AND VISITORS TO THE AREA BENEFIT FROM THESE ACTIVITIES AS DOES THE WETLANDS HABITAT LOCATED SOUTHWEST OF THE LAKE. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,328,867 | ExpenseAmt |
| Desc | THE ASSOCIATION PROVIDES LANDSCAPING SERVICES FOR ALL COMMON AREAS OF THE COMMUNITY. THESE SERVICES BENEFIT THE LOCAL RESIDENTS SURROUNDING THE LAKE AS WELL AS MEMBERS OF THE GENERAL PUBLIC WHO VISIT THE AREA. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | THE REMAINING PROGRAM EXPENSES WERE FOR GENERAL MAINTENANCE OF THE COMMON AREAS OF THE COMMUNITY WHICH BENEFITS BOTH RESIDENTS AND VISITORS TO THE COMMUNITY. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $6,512,127 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 11 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 3 | EmployeeCnt |
| Employment Tax Returns Filed | false | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | false | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GENERAL MANAGER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7025687948 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1600 LAKE LAS VEGAS PARKWAY | AddressLine1Txt |
| City | HENDERSON | CityNm |
| State Abbreviation | NV | StateAbbreviationCd |
| ZIP | 89011 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|
| GLYNN ALAN | |||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 |
| JEFF ANDERSON | |||||
| TREASURER | 2.00 | Yes (X) | $0 | $0 | $0 |
| BRISTOL ELLINGTON | |||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 |
| CHRIS JANSON | |||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 |
| PATRICK PARKER | |||||
| VICE PRESIDE | 2.00 | Yes (X) | $0 | $0 | $0 |
| CODY WINTERTON | |||||
| PRESIDENT | 2.00 | Yes (X) | $0 | $0 | $0 |
| JEFF WOOD | |||||
| SECRETARY | 2.00 | Yes (X) | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| INTERNATIONAL GOLF MAINTENANCE | |||||
| 5385 GATEWAY BLVD SUITE 12 | LAKELAND | FL | 33811 | LANDSCAPING | $1,281,326 |
| LAKE MANAGEMENT LLC | |||||
| PO BOX 91990 | HENDERSON | NV | 89009 | LAKE MAINTENANC | $1,235,684 |
| SECURITAS | |||||
| 1055 WILSHIRE BLVD 1818 | LOS ANGELES | CA | 90074 | SECURITY | $583,521 |
| LAKE LAS VEGAS MARINA LLC | |||||
| PO BOX 91990 | HENDERSON | NV | 89011 | LAKE PATROL | $140,617 |
| STANTEC CONSULTING SERVICES INC | |||||
| 13980 COLLECTIONS CENTER DRIVE | CHICAGO | IL | 60693 | CONSULTING | $130,258 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 6 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MEMBER ASSESSMENTS | 221000 | $5,241,755 | $5,241,755 |
| DEVELOPER ASSESSMENTS | 221000 | $1,107,702 | $1,107,702 |
| OTHER INCOME | 221000 | $371,919 | $371,919 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $6,721,376 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $934 | TotalRevenueColumnAmt |
| Exclusion | $934 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,722,310 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,721,376 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $934 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,940 | TotalAmt |
| Management And General | $50,940 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,566 | TotalAmt |
| Management And General | $42,566 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,000 | TotalAmt |
| Management And General | $16,000 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $578,303 | TotalAmt |
| Program Services | $578,303 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| UTILITIES | $1,637,985 | $1,637,985 |
| LANDSCAPING EXPENSE | $1,328,867 | $1,328,867 |
| LAKE MAINTENANCE | $737,926 | $737,926 |
| SECURITY | $599,764 | $599,764 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,629,282 | TotalAmt |
| Program Services | $1,629,282 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,621,633 | TotalAmt |
| Program Services | $6,512,127 | ProgramServicesAmt |
| Management And General | $109,506 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $832,917 | BOYAmt |
| EOY | $1,211,151 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,447,415 | BOYAmt |
| EOY | $2,638,849 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,737 | BOYAmt |
| EOY | $17,737 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,997 | BOYAmt |
| EOY | $8,160 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $668,364 | BOYAmt |
| EOY | $628,858 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,983,430 | BOYAmt |
| EOY | $4,504,755 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $546,974 | BOYAmt |
| EOY | $804,638 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,158,225 | BOYAmt |
| EOY | $2,314,070 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,705,199 | BOYAmt |
| EOY | $3,118,708 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,278,231 | BOYAmt |
| EOY | $1,386,047 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,278,231 | BOYAmt |
| EOY | $1,386,047 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,983,430 | BOYAmt |
| EOY | $4,504,755 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $100,677 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $7,139 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE FROM OPERATING | Desc |
| Book Value | $628,858 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $628,858 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| CONTRACT LIABILITY | $1,271,998 |
| DUE TO RESERVES | $628,858 |
| PREPAID ASSESSMENTS | $395,214 |
| REFUNDABLE DEPOSITS | $18,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,314,070 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $6,722,310 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $6,722,310 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $6,722,310 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $6,621,633 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $6,621,633 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $6,621,633 | TotalExpensesPerForm990Amt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 2, PART III, LINE 4D | THE REMAINING PROGRAM EXPENSES WERE FOR GENERAL MAINTENANCE OF THE COMMON AREAS OF THE COMMUNITY WHICH BENEFITS BOTH RESIDENTS AND VISITORS TO THE COMMUNITY. |
| FORM 990, PAGE 6, PART VI, LINE 2 | LAKE LAS VEGAS MASTER ASSOC. RAINTREE DEVELOPMENT PRESIDENT COUNSEL RAINTREE IS DEVELOPER LAKE LAS VEGAS MASTER ASSOC. RAINTREE DEVELOPMENT VP DIRECTOR COUNSEL RAINTREE IS DEVELOPER LAKE LAS VEGAS MASTER ASSOC. RAINTREE DEVELOPMENT DIRECTOR COUNSEL RAINTREE IS DEVELOPER |
| FORM 990, PAGE 6, PART VI, LINE 7A | THE BOARD OF DIRECTORS SERVE TWO YEAR TERMS, THEREBY THE MEMBERS ELECT THE BOARD OF DIRECTORS EVERY OTHER YEAR. |
| FORM 990, PAGE 6, PART VI, LINE 7B | THE BOARD OF DIRECTORS APPROVES THE ANNUAL OPERATION BUDGET, WHICH UNDER STATE STATUTE MUST BE RATIFIED BY THE MEMBERSHIP. |
| FORM 990, PAGE 6, PART VI, LINE 11B | FORM 990 IS PRESENTED TO, REVIEWED BY, AND APPROVED BY THE BOARD OF DIRECTORS, INCLUDING THE PRESIDENT, SECRETARY AND TREASURER. |
| FORM 990, PAGE 6, PART VI, LINE 12C | BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY FINANCIAL, BUSINESS, PROFESSIONAL OR PERSONAL RELATIONSHIP OR INTEREST THAT WOULD RESULT, OR WOULD APPEAR TO A REASONABLE PERSON TO RESULT, IN A POTENTIAL CONFLICT OF INTEREST. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ASSOCIATION MAKES THESE DOCUMENTS AVAILABLE UPON REQUEST. |
| FORM 990, PART IX, LINE 24E | DAM EXPENSES 479,525 0 0 SALARIES AND WAGES 244,480 0 0 FISHERY 208,000 0 0 RESERVE EXPENSE 203,380 0 0 OUTSIDE SERVICE EXPENSE 179,436 0 0 BAD DEBT 119,606 0 0 EMPLOYEE BENEFITS 37,512 0 0 POSTAGE AND PRINTING 34,620 0 0 TAXES AND LICENSES 32,454 0 0 PAYROLL TAXES 20,406 0 0 COMMON AREA OPERATING 16,430 0 0 REPAIRS 12,372 0 0 OFFICE RENT 12,000 0 0 MISCELLANEOUS 7,950 0 0 TELEPHONE 7,505 0 0 WATER WELL MONITORING 6,175 0 0 WEBSITE AND SOCIAL MEDIA 3,285 0 0 SUPPLIES 2,957 0 0 LAKE EVENT EXPENSE 500 0 0 DUES AND SUBSCRIPTIONS 382 0 0 COMPUTER EXPENSES 307 0 0 TOTAL 1,629,282 0 0 |
Schedule R IRS990ScheduleR
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LAKE LAS VEGAS JOINT VENTURE LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1600 LAKE LAS VEGAS PARKWAY | AddressLine1Txt |
| City | HENDERSON | CityNm |
| State Abbreviation | NV | StateAbbreviationCd |
| ZIP | 89011 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 770171899 | EIN |
| Primary Activities | DEVELOPER | PrimaryActivitiesTxt |
| Legal Domicile State | NV | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Disproportionate Allocations | false | DisproportionateAllocationsInd |
| General Or Managing Partner | false | GeneralOrManagingPartnerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |