LAKE OF THE PINES ASSOCIATION INC (EIN 381946451) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1970

Legal Domicile

Principal Officer

GERI SHAW

Phone

9895889304

Tax Period

2025-01-01 to 2025-12-31

LAKE OF THE PINES ASSOCIATION INC, founded in 1970, is a small nonprofit that reported $331K in total revenue in fiscal year 2025. Revenue grew 10% year-over-year, indicating healthy expansion. Net assets of $785K represent 29 months of operating reserves.

Mission

A PROPERTY OWNERS' ASSOCIATION THAT MAINTAINS THE PROPERTIES OF THE ASSOCIATION FOR THE USE AND ENJOYMENT OF ITS MEMBERS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $326,816

Investment Income $3,805

Other Revenue $0

TOTAL REVENUE $330,621

Expense Breakdown

Grants Paid $0

Salaries & Benefits $105,304

Fundraising Expenses $0

Program Expenses $310,768

Other Expenses $237,115

TOTAL EXPENSES $342,419

Year-over-Year Comparison

	2025	2024	Change
Revenue	$330,621	$301,079	+0.1%
Expenses	$342,419	$253,090	+0.4%
Net Income	$-11,798	$47,989	-1.2%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CHERYL DZIURKOWSKI	SECRETARY	1.00	Officer Director	$0	$0	$0
CLAYTON BASLER	DIRECTOR	1.00	Director	$0	$0	$0
RICK MCCOMBE	PRESIDENT	1.00	Officer Director	$0	$0	$0
GERI SHAW	TREASURER	1.00	Director	$0	$0	$0
JAY ADAMS	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
MARGARET ROBERTS	DIRECTOR	1.00	Director	$0	$0	$0
NORMA KAGLE	DIRECTOR	1.00	Director	$0	$0	$0
BILL TIMMER	DIRECTOR	1.00	Director	$0	$0	$0
CINDY GARDNER	DIRECTOR	1.00	Director	$0	$0	$0
GARY VAN'T HULL	DIRECTOR	1.00	Director	$0	$0	$0
VICKI BRAUNER	DIRECTOR	1.00	Director	$0	$0	$0
DAN DEVAUN	DIRECTOR	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$330,621	$342,419	$849,889	$-11,798
2024	$301,079	$253,090	$863,443	$47,989
2023	$355,654	$237,071	$814,279	$118,583
2022	$346,464	$304,235	$688,372	$42,229
2021	$240,263	$229,997	$630,733	$10,266
2020	$224,154	$203,973	$619,631	$20,181
2019	$225,434	$333,001	$596,998	$-107,567
2018	$261,881	$231,514	$704,637	$30,367

LAKE OF THE PINES ASSOCIATION INC