DUGUALLA COMMUNITY INC: Form 990, tax year 2024
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- Organization
- DUGUALLA COMMUNITY INC (EIN 91-6060466)
- Tax period
- 2024-06-01 to 2025-05-31
- Filed
- 2026-01-29
- IRS object ID
- 202610299349301616
- Schema version
- 2024v5.2
- 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 | 2026-01-29T13:41:24-06:00 | ReturnTs |
| Tax Period End | 2025-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 832561751 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE CPA GROUP PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1910 120TH PL SE SUITE 201 | AddressLine1Txt |
| City | EVERETT | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 98208 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 916060466 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DUGUALLA COMMUNITY INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | DUGU | BusinessNameControlTxt |
| Phone | 3606785336 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1368 | AddressLine1Txt |
| City | OAK HARBOR | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 982771368 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEPHEN SMITH | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 7606087054 | PhoneNum |
| Signature | 2025-12-02 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DANA D LASHBAUGH CPA | PreparerPersonNm |
| PTIN | P00255480 | PTIN |
| Phone | 4253166905 | PhoneNum |
| Preparation | 2025-12-02 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | STEPHEN SMITH | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3889 ELKHORN ST | AddressLine1Txt |
| City | OAK HARBOR | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 98277 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $165,854 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2001 | FormationYr |
| Legal Domicile State | WA | LegalDomicileStateCd |
| Activity Or Mission | OPERATE A COMMUNITY WATER SYSTEM AND MAINTAIN COMMON GROUNDS FOR HOMEOWNERS IN DUGUALLA BAY | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 20 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $165,371 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $145,619 | CYProgramServiceRevenueAmt |
| PY Investment Income | $12,070 | PYInvestmentIncomeAmt |
| CY Investment Income | $16,260 | CYInvestmentIncomeAmt |
| PY Other Revenue | $5,100 | PYOtherRevenueAmt |
| CY Other Revenue | $3,975 | CYOtherRevenueAmt |
| PY Total Revenue | $182,541 | PYTotalRevenueAmt |
| CY Total Revenue | $165,854 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $126,652 | PYOtherExpensesAmt |
| CY Other Expenses | $160,522 | CYOtherExpensesAmt |
| PY Total Expenses | $126,652 | PYTotalExpensesAmt |
| CY Total Expenses | $160,522 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $55,889 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $5,332 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,072,166 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,150,114 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $14,857 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $87,473 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,057,309 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,062,641 | NetAssetsOrFundBalancesEOYAmt |
| Mission | OPERATE A COMMUNITY WATER SYSTEM AND MAINTAIN COMMON GROUNDS FOR HOMEOWNERS IN DUGUALLA BAY | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $127,146 | ExpenseAmt |
| Revenue | $145,619 | RevenueAmt |
| Desc | MAINTAIN A WATER SYSTEM FOR HOMEOWNERS | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $33,376 | ExpenseAmt |
| Revenue | $3,975 | RevenueAmt |
| Desc | MAINTAIN A CLUBHOUSE FOR RESIDENTS | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $160,522 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Members And Shr Gross Income | $145,619 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $20,235 | OtherSourcesGrossIncomeAmt |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | WA | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STEVEN SPRINGER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3606785336 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3889 ELKHORN ST | AddressLine1Txt |
| City | OAK HARBOR | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 98277 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| JD RAY | ||||||
| BOARD MEMBER | 3.00 | Yes (X) | $0 | $0 | $0 | |
| GRAIG HABERMAN | ||||||
| BOARD MEMBER | 3.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN ANGLIN | ||||||
| BOARD MEMBER | 3.00 | Yes (X) | $0 | $0 | $0 | |
| MIKE LEGERE | ||||||
| BOARD MEMBER | 3.00 | Yes (X) | $0 | $0 | $0 | |
| STEPHEN SMITH | ||||||
| PRESIDENT | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| ANGELLA SANDERS | ||||||
| SECRETARY | 6.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| MICHELLE WALKER | ||||||
| TREASURER | 6.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| PETER HUNT | ||||||
| VICE PRESIDENT | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | WATER SYSTEM REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $145,619 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $145,619 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $145,619 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $16,260 | TotalRevenueColumnAmt |
| Exclusion | $16,260 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $3,975 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $3,975 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,975 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,975 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $165,854 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $149,594 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $16,260 | ExclusionAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,303 | TotalAmt |
| Program Services | $50,303 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,510 | TotalAmt |
| Program Services | $2,510 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,567 | TotalAmt |
| Program Services | $16,567 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,604 | TotalAmt |
| Program Services | $3,604 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,714 | TotalAmt |
| Program Services | $31,714 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,902 | TotalAmt |
| Program Services | $5,902 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| UTILITIES | $10,554 | $10,554 |
| SUPPLIES | $8,846 | $8,846 |
| LANDSCAPING | $8,271 | $8,271 |
| STATE TAXES | $6,817 | $6,817 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,434 | TotalAmt |
| Program Services | $15,434 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $160,522 | TotalAmt |
| Program Services | $160,522 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $57,145 | BOYAmt |
| EOY | -$3,235 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $566,026 | BOYAmt |
| EOY | $580,578 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,716 | BOYAmt |
| EOY | $10,035 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $5,573 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,248,479 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $720,303 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $397,363 | BOYAmt |
| EOY | $528,176 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,916 | BOYAmt |
| EOY | $28,987 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,072,166 | BOYAmt |
| EOY | $1,150,114 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,857 | BOYAmt |
| EOY | $83,099 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $4,374 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,857 | BOYAmt |
| EOY | $87,473 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,057,309 | BOYAmt |
| EOY | $1,062,641 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,057,309 | BOYAmt |
| EOY | $1,062,641 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,072,166 | BOYAmt |
| EOY | $1,150,114 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $5,332 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (1) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | 0 | FSAuditedInd |
| Audit Committee | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $182,300 | OtherCostOrOtherBasisAmt |
| Book Value | $182,300 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $76,240 | OtherCostOrOtherBasisAmt |
| Depreciation | $65,108 | DepreciationAmt |
| Book Value | $11,132 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $843,747 | OtherCostOrOtherBasisAmt |
| Depreciation | $655,195 | DepreciationAmt |
| Book Value | $188,552 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $146,192 | OtherCostOrOtherBasisAmt |
| Book Value | $146,192 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $528,176 | TotalBookValueLandBuildingsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART V, LINE 11A & 11B | FOR PURPOSES OF IRC 501(C)(12), MEMBER INCOME CONSISTS OF WATER SYSTEM FEES AND ASSESSMENTS TOTALING $145,619. NON-MEMBER INCOME CONSISTS OF RENTAL RECEIPTS OF $3,975 AND INTEREST INCOME OF $16,260, FOR TOTAL GROSS RECEIPTS OF $165,854. MEMBER INCOME REPRESENTED APPROXIMATELY 87.8% OF TOTAL GROSS RECEIPTS, SATISFYING THE 85% MEMBER INCOME TEST REQUIRED UNDER IRC 501(C)(12). |
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION'S MEMBERS ARE PROPERTY OWNERS WITHIN DUGUALLA BAY HEIGHTS (DIVISIONS 1-9). MEMBERS ELECT THE BOARD OF DIRECTORS, MAY VOTE ON AMENDMENTS TO THE BYLAWS, AND SHARE IN ASSOCIATION ASSETS UPON DISSOLUTION. |
| FORM 990, PART VI, SECTION A, LINE 7A | MEMBERS ELECT THE BOARD OF DIRECTORS AT THE ANNUAL MEETING. |
| FORM 990, PART VI, SECTION A, LINE 7B | MEMBERS ALSO HAVE RESERVED GOVERNANCE RIGHTS, INCLUDING THE ABILITY TO REMOVE DIRECTORS BY MAJORITY VOTE AT A SPECIAL MEETING AND TO ADOPT AMENDMENTS TO THE BYLAWS BY MAJORITY VOTE AT THE ANNUAL MEETING. EACH LOT OWNED ENTITLES THE MEMBER IN GOOD STANDING TO ONE VOTE. |
| FORM 990, PART VI, SECTION B, LINE 11B | AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT PREPARES THE FORM 990 ON BEHALF OF THE ORGANIZATION. A COMPLETE COPY OF THE RETURN IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING. THE PRESIDENT, OR ANOTHER DESIGNATED BOARD MEMBER, REVIEWS THE RETURN FOR COMPLETENESS AND ACCURACY. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION MAINTAINS A WRITTEN CONFLICT OF INTEREST POLICY. POTENTIAL CONFLICTS ARE DISCUSSED AND RESOLVED BY THE BOARD AS THEY ARISE DURING BOARD MEETINGS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE ON ITS WEBSITE. FINANCIAL STATEMENTS ARE DISTRIBUTED TO MEMBERS PRIOR TO OR AT THE ANNUAL MEETING IN ACCORDANCE WITH THE BYLAWS. THE CONFLICT OF INTEREST POLICY IS AVAILABLE TO BOARD MEMBERS AND MAY BE PROVIDED TO OTHERS UPON REQUEST. |
| FORM 990, PART VI, SECTION B, LINE 13 | THE ORGANIZATION DOES NOT HAVE A WRITTEN WHISTLEBLOWER POLICY. CONCERNS REGARDING FINANCIAL OR GOVERNANCE MATTERS MAY BE RAISED DIRECTLY WITH THE BOARD OF DIRECTORS AND ARE ADDRESSED AT BOARD MEETINGS IN ACCORDANCE WITH FIDUCIARY DUTIES ESTABLISHED IN THE BYLAWS. |
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