LAKE CAROLINE PROPERTY OWNERS ASSOCIATION INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
LAKE CAROLINE PROPERTY OWNERS ASSOCIATION INC (EIN 54-0884209)
Tax period
2024-04-01 to 2025-03-31
Filed
2026-02-16
IRS object ID
202610479349301921
Schema version
2024v5.0
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

FieldValueIRS element (for citing)
Return2026-02-16T20:49:14-05:00ReturnTs
Tax Period End2025-03-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN200221868PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BARNES BROCK CORNWELL & PAINTER PLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1908 EDEN WAY N STE 201AddressLine1Txt
CityCHESAPEAKECityNm
State AbbreviationVAStateAbbreviationCd
ZIP233202640ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-04-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN540884209EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LAKE CAROLINE POAINCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLAKEBusinessNameControlTxt
Phone8044483400PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line175 SARATOGA COVEAddressLine1Txt
CityRUTHER GLENCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22546ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonANNE TYREEPersonNm
Person TitleTREASURERPersonTitleTxt
Phone8044483400PhoneNum
Signature2026-02-07SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonAMANDA L RICHTER CPAPreparerPersonNm
PTINP01218277PTIN
Phone7579615017PhoneNum
Preparation2026-02-16PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDAVID FLIPPOPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line175 SARATOGA COVEAddressLine1Txt
CityRUTHER GLENCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22546ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,710,797GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.LAKECAROLINE.NETWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1996FormationYr
Legal Domicile StateVALegalDomicileStateCd
Activity Or MissionTO PROVIDE MANAGEMENT, MAINTENANCE, PRESERVATION, AND ARCHITECTURAL CONTROL WITHIN THE LAKE CAROLINE SUBDIVISION.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee41TotalEmployeeCnt
Total Volunteers7TotalVolunteersCnt
Total Gross UBI$143,786TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$142,786NetUnrelatedBusTxblIncmAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$2,406,104PYProgramServiceRevenueAmt
CY Program Service Revenue$2,567,011CYProgramServiceRevenueAmt
PY Investment Income$93,736PYInvestmentIncomeAmt
CY Investment Income$55,654CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$2,499,840PYTotalRevenueAmt
CY Total Revenue$2,622,665CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$995,027PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$962,794CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,219,295PYOtherExpensesAmt
CY Other Expenses$1,312,798CYOtherExpensesAmt
PY Total Expenses$2,214,322PYTotalExpensesAmt
CY Total Expenses$2,275,592CYTotalExpensesAmt
PY Revenues Less Expenses$285,518PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$347,073CYRevenuesLessExpensesAmt
Total Assets BOY$9,761,282TotalAssetsBOYAmt
Total Assets EOY$10,201,035TotalAssetsEOYAmt
Total Liabilities BOY$1,675,441TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,768,121TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$8,085,841NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$8,432,914NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE MANAGEMENT, MAINTENANCE, PRESERVATION, AND ARCHITECTURAL CONTROL WITHIN THE LAKE CAROLINE SUBDIVISION.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescTO PROVIDE MANAGEMENT, MAINTENANCE, PRESERVATION, AND ARCHITECTURAL CONTROL FOR THE AREA WITHIN THE 1,400 ARCES OF THE LAKE CAROLINE SUBDIVISION.Desc
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document9IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee41EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (true)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (true)Form990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonTHE ASSOCIATIONPersonNm
Phone8044483400PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line175 SARATOGA COVEAddressLine1Txt
CityRUTHER GLENCityNm
State AbbreviationVAStateAbbreviationCd
ZIP23059ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
LEN BLASIOL
DIRECTOR1.00Yes (X)$0$0$0
VICKI ROSS
DIRECTOR1.00Yes (X)$0$0$0
DAVID FLIPPO
PRESIDENT5.00Yes (X)$0$0$0Yes (X)
JASON FOREMAN
VICE PRESIDE5.00Yes (X)$0$0$0Yes (X)
MARY WEINGARD
SECRETARY5.00Yes (X)$0$0$0Yes (X)
CARI CLARK
DIRECTOR1.00Yes (X)$0$0$0
ANNE TYREE
TREASURER5.00Yes (X)$0$0$0Yes (X)
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ASSESSMENTS AND DUES$2,222,145$2,222,145
NEW MEMBER FEES$99,600$99,600
NEW HOME FEES$92,600$92,600
OTHER FEES$40,717$40,717
DISCLOSURE PACKAGES$40,092$40,092

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$71,857TotalRevenueColumnAmt
Related Or Exempt Func Income$71,857RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$2,567,011TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$143,786TotalRevenueColumnAmt
Unrelated Business Revenue$143,786UnrelatedBusinessRevenueAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$88,132OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other-$88,132OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$88,132TotalRevenueColumnAmt
Related Or Exempt Func Income-$88,132RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,622,665TotalRevenueColumnAmt
Related Or Exempt Func Income$2,478,879RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$143,786UnrelatedBusinessRevenueAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$845,664TotalAmt
Program Services$845,664ProgramServicesAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$1,957TotalAmt
Program Services$1,957ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$34,630TotalAmt
Program Services$33,937ProgramServicesAmt
Management And General$693ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$80,543TotalAmt
Program Services$78,932ProgramServicesAmt
Management And General$1,611ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$34,486TotalAmt
Program Services$34,486ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$39,728TotalAmt
Program Services$19,864ProgramServicesAmt
Management And General$19,864ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$25,270TotalAmt
Program Services$25,270ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$2,455TotalAmt
Program Services$2,455ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$36,285TotalAmt
Program Services$2,805ProgramServicesAmt
Management And General$33,480ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$21,084TotalAmt
Program Services$21,084ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$37,874TotalAmt
Program Services$37,874ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$1,568TotalAmt
Program Services$1,568ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$573,265TotalAmt
Program Services$573,265ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$185,580TotalAmt
Program Services$185,580ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
REPAIRS AND MAINTENANCE$124,751$124,751
LAKE PRESERVATION$54,834$54,834
DREDGING$47,659$47,659
RESERVE FUND EXPENSES$45,882$45,882

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$82,077TotalAmt
Program Services$73,189ProgramServicesAmt
Management And General$8,888ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,275,592TotalAmt
Program Services$2,211,056ProgramServicesAmt
Management And General$64,536ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2,770,111BOYAmt
EOY$2,686,964EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,321,054BOYAmt
EOY$2,054,085EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$308,892BOYAmt
EOY$256,871EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$18,366BOYAmt
EOY$8,874EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$11,616,576LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$6,422,335LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$5,342,859BOYAmt
EOY$5,194,241EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$9,761,282BOYAmt
EOY$10,201,035EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$35,016BOYAmt
EOY$64,465EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,640,425BOYAmt
EOY$1,703,656EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,675,441BOYAmt
EOY$1,768,121EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$6,764,787BOYAmt
EOY$6,792,531EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,321,054BOYAmt
EOY$1,640,383EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$8,085,841BOYAmt
EOY$8,432,914EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$9,761,282BOYAmt
EOY$10,201,035EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$347,073ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$270,459OtherCostOrOtherBasisAmt
Book Value$270,459BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$270,459TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDescAmtAmt
PREPAID ASSESSMENTS$1,594,492
DEPOSITS$58,934
OTHER LIABILITIES$54,950
PAYROLL LIABILITIES-$4,720
FieldValueIRS element (for citing)
Total Liability$1,703,656TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$2,622,665TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$2,622,665RevenueSubtotalAmt
Total Revenue Per Form990$2,622,665TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,275,592TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$2,275,592ExpensesSubtotalAmt
Total Expenses Per Form990$2,275,592TotalExpensesPerForm990Amt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 7AELECTION OF THE BOARD OF DIRECTORS IS BY THE MEMBERS OF THE ASSOCIATION.
FORM 990, PAGE 6, PART VI, LINE 11BFORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING THE RETURN AND DETAIL REVIEWED BY THE EXECUTIVE MANAGER AND TREASURER.
FORM 990, PAGE 6, PART VI, LINE 12CTHE ASSOCIATION HAS A CONFLICT OF INTEREST POLICY THAT IS UPDATED ANNUALLY.
FORM 990, PAGE 6, PART VI, LINE 19UPON REQUEST.

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