2019-11-08T13:09:54-08:00 2018-12-31 823331716 Porter & Lasiewicz CPAs 3355 Cochran Street Suite 101 Simi Valley CA 93063 990 2018-01-01 581532300 Bent Tree Community Inc BENT 7708932629 40 Little Pine Mtn Road 20202 Jasper GA 30143 Mitchel Henson President 2019-11-08 true Gary A Porter P00027872 8054336022 X 2018 2020-03-31 21:24:44Z Mitchel Henson 40 Little Pine Mtn Road 20202 Jasper GA 30143 6216139 false false X www.bent-tree.com X 1983 GA The community is responsible for the operation and maintenance of the common property within the 3,500 acres with approximately 1,100 developed residential lots located in Jasper, Georgia. 9 9 114 240 23542 12042 0 5367852 5534288 -154663 9436 622774 489984 5835963 6033708 0 0 3070562 3019833 0 0 2348197 2532043 5418759 5551876 417204 481832 8708030 9508521 597649 886249 8110381 8622272 The community is responsible for the operation and maintenance of the common property within the 3,500 acres with approximately 1,100 developed residential lots located in Jasper, Georgia. The maintenance of the roads and beaches open to the public provide an essential public benefit. false false 4225555 The community collects annual assessments from members for improved, unimproved and unbuildable lots located within the community's legal boundaries. The assessments also include capital improvements to the property, and capital maintenance and replacement for the common properties including 55 miles of road maintenance, repair and reconstruction, equipment replacement, and maintenance of building and other facilities located within the community's legal boundaries. The community provides quasi-government services by maintaining the grounds, roads, parks, and beaches, and a lake that are open to the general public. Bent Tree Community also provides public safety. The community owns and operates a private water system that meets or exceeds all federal, state, and local water safety standards. The Association is responsible for the maintenance, repair, reconstruction and distribution of water to members of the community and the common property. The community provides recreational activities led by volunteers and offers a wide variety of recreational and social experiences. The facilities includes 2 swimming pools, tennis courts, an 18-hole class A PGA professional golf course, an equestrian center, and a lake for the enjoyment of residents and their guests. 4225555 false false false false false false false false false true false false false true false 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 false false false true 54 0 false 114 true true true false false false false false false false false false false false false X 9 9 false false false false true false false true true false false true true false true true true true false false GA X X Mitchel Henson 7708932629 40 Little Pine Mtn Road 20202 Jasper GA 30143 X Phil Bracken Director 20.00 0.00 X 0 0 0 Ken Rasmer Treasurer 20.00 0.00 X X 0 0 0 Bill Evans Director 20.00 0.00 X 0 0 0 Joe Fore Director 20.00 0.00 X 0 0 0 Kimberly Holfels Director 20.00 0.00 X 0 0 0 Fred McLam Vice President 20.00 0.00 X X 0 0 0 Nancy Thurber Secretary 20.00 0.00 X X 0 0 0 Mitchel Henson President 20.00 0.00 X X 0 0 0 Sherry Lantis Director 20.00 0.00 X 0 0 0 Thomas Fowler General Manager 40.00 0.00 X 123803 0 1331 123803 1331 1 false false false Sysco Food Services of Atlanta PO Box 490379 College Park GA 30349 Food service 158968 United Healthcare Insurance Department CH 10151 Palpatine IL 600550151 Insurance 372770 Nationwide Retirement Plans Department 781322 POB 78000 Detroit MI 482781322 401(k) Plan Admin 218403 Amicalola Electric 544 Hwy 515 South Jasper GA 30143 Utility 151958 4 0 Golf Pro Shop 451110 388311 388311 Mebership Dues and Assess 531390 3049507 3049507 Restaurant - 19th Hole 722100 300658 300658 Water Construction 793065 793065 Water Operations 221000 650663 650663 352084 352084 5534288 3164 3164 0 0 0 6272 6272 6272 6272 0 0 96760 182431 -85671 -85671 ETC Cable Income 221000 12574 12574 Late Fees 531390 39129 39129 Other Revenue 531390 512984 512984 10968 10968 575655 6033708 6086401 23542 -76235 0 0 0 0 97521 78017 19504 0 2301581 1841265 460316 70185 56148 14037 353107 282486 70621 197439 157951 39488 0 38639 38639 14355 14355 0 0 0 37315 24255 13060 43894 43894 0 100 80 20 0 0 5313 5047 266 0 0 0 0 569910 569910 186434 149147 37287 Repairs & Maintenance 445713 401142 44571 Bad Debts 415986 415986 Operating Supplies 361669 361669 Utilities 220685 205237 15448 192030 93201 98829 5551876 4225555 1326321 0 1216328 927587 0 0 210574 270633 0 0 0 49385 37968 72718 70207 18883381 10770857 7069456 8112524 0 0 0 0 89569 89602 8708030 9508521 106920 104131 490729 782118 597649 886249 X 3423964 481832 4686417 8140440 8110381 8622272 8708030 9508521 X 481832 30059 X false true X false false 1090084 1090084 3902906 2768150 1134756 4904962 2714288 2190674 3129149 2491181 637968 5856280 2797238 3059042 8112524 Accrued Payroll 243762 Assessments Received in Advance 516048 Flexible Spending Deduction 3085 Gift Certificates 1398 Member Refund Payable 5447 Memorial Garden 572 Other Liabilties 2529 Sales Tax Payable 4555 Water Deposits 4722 782118 6027436 -6272 -6272 6033708 6033708 5545605 -6271 -6271 5551876 5551876 Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder The corporation is a homeowner's association consisting of 1,100 residential lots. Owners are automatically granted membership in the Association upon purchase of their lot. Form 990, Part VI, Line 11b: Form 990 Review Process The President and Controller review the Form 990 before filing. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Board of Directors reviews the conflict of interest policy on a yearly basis by observation and supervision of all transactions. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management The Search Committee recommends compensation to the Board of Directors. The General Manager's salary was set by the Board after interviewing potential candidates (based on typical area salaries paid for that specific position). Their performance is evaluated annually by the Board with increases determined by the Board (if they want to increase their compensation over and above the cost of living adjustment each year). Department managers' compensation is set by the General Manager with pay increases approved annually by the Board. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Governing documents and financial statements are available on the organization's website and available at the administrations office upon request. Conflict of interest policy and financial statement requests from banks and outside organizations are made available upon request. Other Changes In Net Assets Or Fund Balances - Other Increases Contributions = $30059