2024-02-14T16:32:16-05:00 2023-03-31 200221868 BARNES BROCK CORNWELL & PAINTER PLC 908 EDEN WAY N STE 201 CHESAPEAKE VA 233202640 990 2022-04-01 237226267 LAKE LAND-OR PROPERTY OWNERS ASSOC LAKE 8044483990 555 WELSH DRIVE RUTHER GLEN VA 22546 MICHAEL MAJERCIN FORMER PRESIDENT 8044483990 2024-01-30 MICHAEL MAJERCIN 999009999 false KIMBERLY C PAINTER CPA P00294115 7579615017 2024-02-14 2022 2023-04-26 12:10:37Z X MICHAEL MAJERCIN 555 WELSH DRIVE RUTHER GLEN VA 22546 2691920 false X WWW.LLPOA.ORG X 1972 VA TO MAINTAIN AND UPKEEP THE PROPERTY AND THE RELATED MAINTENANCE EQUIPMENT OF THE HOMEOWNERS LOCATED WITHIN LAKE LAND-OR DEVELOPMENT AND TO PROVIDE FOR THE SECURITY AND RECREATIONAL ACTIVITIES OF THOSE HOMEOWNERS. 6 6 22 6 0 0 2631141 2619467 3201 11253 130000 61200 2764342 2691920 0 0 654725 738130 0 0 1510971 1679598 2165696 2417728 598646 274192 8310985 8632494 973149 1020466 7337836 7612028 TO MAINTAIN AND UPKEEP THE PROPERTY AND THE RELATED MAINTENANCE EQUIPMENT OF THE HOMEOWNERS LOCATED WITHIN LAKE LAND-OR DEVELOPMENT AND TO PROVIDE FOR THE SECURITY AND RECREATIONAL ACTIVITIES OF THOSE HOMEOWNERS. false false 1895826 TO MAINTAIN, REPAIR AND REPLACE COMMON AREA PROPERTY OWNED BY THE ASSOCIATION FOR THE BENEFIT OF MEMBERS AND HOME OWNERS WITHIN THE COMMUNITY AND TO PROVIDE FOR THEIR SECURITY AND RECREATIONAL ACTIVITIES. 1895826 false false false true false false false false false true false false false true true 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 true 0 0 22 true false false false false false false false false X 6 6 false false false false false true false true true false false true true true true false false true false false X X THE ASSOCIATION 8044483990 31 LANDOR DRIVE RUTHER GLEN VA 22546 X MICHAEL MAJERCIN PRESIDENT 5.00 X X 0 0 0 TED STARK TREASURER 3.00 X X 0 0 0 VICKY GRIER SECRETARY 2.00 X X 0 0 0 MICHELLE MOORE DIRECTOR 1.00 X 0 0 0 WILLIAM HINTON DIRECTOR 1.00 X 0 0 0 BEVERLY COPELAND DIRECTOR 1.00 X 0 0 0 false false false ASSESSMENTS AND DUES 2144899 2144899 NEW MEMBER FEE 128000 128000 LATE FEES AND SURCHARGES 113960 113960 INITIATION AND LOT REGISTRATI 65500 65500 DISCLOSURE PACKAGE 46893 46893 120215 120215 2619467 11253 11253 HOUSE BUILDING FEES 61200 61200 61200 2691920 2680667 11253 X 578390 312331 266059 13704 7400 6304 103357 55813 47544 42679 23047 19632 19769 19769 19954 19954 558 558 45441 45441 15863 15863 514968 514968 48100 48100 SECURITY CONTRACT MAINT 566044 566044 UTILITIES 57495 54045 3450 BAD DEBT EXPENSE 51872 51872 AMENITIES MAINTENANCE 50392 50392 289142 211814 77328 2417728 1895826 521902 0 1125692 982020 784966 1156097 562626 592364 229733 4296 11339296 5698912 5414058 5640384 193910 257333 8310985 8632494 172992 100190 699657 844776 100500 75500 973149 1020466 X 783984 563270 6553852 7048758 7337836 7612028 8310985 8632494 274192 X false true X true false true false false 533600 533600 9647796 4702660 4945136 1157900 996252 161648 5640384 CONTRACTORS BOND PAYABLE 75500 75500 X 2691920 2691920 2691920 2417728 2417728 2417728 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION ADOPTED THE RECOGNITION REQUIREMENTS FOR UNCERTAIN INCOME TAX POSITIONS AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, WITH NO CUMULATIVE EFFECT ADJUSTMENT REQUIRED. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE- LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE ORGANIZATION HAS ANALYZED THE TAX POSITIONS TAKEN IN ITS FILINGS WITH THE INTERNAL REVENUE SERVICE. THE ORGANIZATION BELIEVES THAT ITS INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE AFFECT ON THE ORGANIZATION'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE ORGANIZATION HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT MARCH 31, 2023. SCHEDULE D, PAGE 4, PART XIII THE ORGANIZATION'S FEDERAL RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) FOR 2023, 2022, 2021, AND 2020 ARE SUBJECT TO EXAMINATION BY THE IRS,GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. FORM 990, PAGE 6, PART VI, LINE 7A MEMBERS OF THE BOARD OF DIRECTORS ARE ELECTED BY THE MEMBERS OF THE ASSOCIATION. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING THE RETURN. THE RETURN IS ALSO REVIEWED IN DETAIL BY THE EXECUTIVE DIRECTOR AND TREASURER. FORM 990, PAGE 6, PART VI, LINE 12C THE ASSOCIATION HAS A CONFLICT OF INTEREST POLICY AND CONFIDENTIALITY POLICY SET FORTH IN ARTICLE 9 OF THE BY-LAWS. ALL BOARD MEMBERS, OFFICERS, AND EMPLOYEES ARE REQUIRED TO COMPLETE AN UPDATED DISCLOSURE OF ANY CONFLICTS EACH YEAR. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS DETERMINE THE COMPENSATION OF THE EXECUTIVE MANAGER BASED ON PERFORMANCE AND SALARY RANGE FOR SIMILAR POSITIONS FOR COMPARABLE SERVICES IN THE LOCAL AREA. FORM 990, PAGE 6, PART VI, LINE 19 THE ASSOCIATION WILL HONOR ALL REQUESTS TO REVIEW ITS GOVERNING DOCUMENTS, POLICY AND FINANCIAL STATEMENTS BY WRITTEN REQUEST TO THE ASSOCIATION'S OFFICES. FORM 990, PART IX, LINE 24E POOL MAINTENANCE 47,887 0 0 VEHICLE AND EQUIP. MAINT. 46,764 0 0 ENTRANCE GATES MAINT. 26,702 0 0 OFFICE EQUIPMENT MAINT. 0 26,677 0 LAKES AND PONDS MAINT. 24,431 0 0 WILDLIFE CONTRACT 18,750 0 0 PROPERTY TAXES 15,013 0 0 GENERAL MAINTENANCE 11,698 0 0 CREDIT CARD PROCESSING 0 10,964 0 COMMUNITY RELATIONS 0 10,888 0 AUTOMATIC GATE STRIP PUR. 0 9,212 0 RESERVE STUDY 6,990 0 0 COLLECTION FEES 0 6,598 0 TRASH COLLECTION 5,474 0 0 MISCELLANEOUS 0 3,652 0 EMPLOYEE TRAINING 0 2,909 0 BANK SERVICE CHARGES 0 2,401 0 ROAD REPAIRS 2,377 0 0 PERMITS AND LICENSES 0 1,747 0 SAFETY SUPPLIES AND EQUIP 1,456 0 0 CLOTHING AND PROTECTION 1,389 0 0 SMALL TOOLS 1,335 0 0 BOARD/COMMITTE 0 1,303 0 DUES AND SUBSCRIPTIONS 0 977 0 SNOW REMOVAL 885 0 0 PEST CONTROL 500 0 0 VANDALISM REPAIRS 163 0 0 TOTAL 211,814 77,328 0