LAKE OF THE PINES ASSOCIATION (EIN 942155130) - 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

1967

Legal Domicile

Principal Officer

TERRA NOFSINGER

Phone

5304011513

Tax Period

2024-01-01 to 2024-12-31

LAKE OF THE PINES ASSOCIATION, founded in 1967, is a mid-sized nonprofit that reported $13.8M in total revenue in fiscal year 2024. Revenue surged 28% from the prior year, signaling strong growth momentum.

Mission

THE SPECIFIC AND PRIMARY PURPOSES OF THE ASSOCIATION ARE TO MAINTAIN, REPAIR, AND REPLACE COMMON AREA PROPERTY FOR 2,009 LOTS LOCATED IN THE OF AUBURN, CALIFORNIA. THE ASSOCIATION PROVIDES AND MAINTAINS FOR ITS MEMBERS A GOLF COURSE, LAKE, AND OTHER RECREATIONAL FACILITIES.

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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 (2024)

Revenue Breakdown

Contributions & Grants $8,941,706

Program Service Revenue $4,665,220

Investment Income $217,813

Other Revenue $0

TOTAL REVENUE $13,824,739

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $11,784,781

Other Expenses $14,359,852

TOTAL EXPENSES $14,359,852

Year-over-Year Comparison

	2024	2023	Change
Revenue	$13,824,739	$10,820,182	+0.3%
Expenses	$14,359,852	$11,167,977	+0.3%
Net Income	$-535,113	$-347,795	+0.5%

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

177

Volunteers

N/A

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
TERRA NOFSINGER	PRESIDENT	2.00	Officer Director	$0	$0	$0
STEVE OURADA	VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
THOMAS ATKINSON	TREASURER	2.00	Officer Director	$0	$0	$0
DIONNE ROBERTS	SECRETARY	2.00	Officer Director	$0	$0	$0
PAUL BROWN	DIRECTOR AT LARGE	2.00	Director	$0	$0	$0
RICHARD MATTISON	DIRECTOR AT LARGE	2.00	Director	$0	$0	$0
MICHAEL DECARLO	DIRECTOR AT LARGE	2.00	Director	$0	$0	$0
SEAN BOTHELIO	GENERAL MANAGER	40.00	Highest	$176,580	$0	$176,580

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
2024	$13,824,739	$14,359,852	$7,896,846	$-535,113
2023	$10,820,182	$11,167,977	$9,850,209	$-347,795
2022	$9,238,411	$9,630,383	$10,151,469	$-391,972
2021	$8,974,716	$8,285,100	$9,706,872	$689,616
2020	$8,187,151	$8,211,224	$9,648,737	$-24,073
2019	$8,282,896	$7,860,292	$8,255,430	$422,604
2018	$8,457,103	$8,015,020	$7,757,241	$442,083

LAKE OF THE PINES ASSOCIATION