Nonprofit · EIN 23-7388359
CSL COMMUNITY ASSOCIATION INC
Tax-exempt · NORTH VERNON, IN 47265
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,509,801 | $1,264,446 | $245,355 | $6,067,834 | $113,750 | $5,954,084 |
| December 31, 2024 | 990 | $2,147,584 | $2,133,604 | $13,980 | $5,286,342 | $480 | $5,285,862 |
| December 31, 2023 | 990 | $1,139,065 | $1,411,162 | -$272,097 | $5,270,082 | $0 | $5,270,082 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $250,000
- Program service revenue
- $1,248,189
- Investment income
- $10,012
- Net rental income
- $1,600
- Net gain from sales of assets
- $2,839
- Other revenue
- $1,600
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $88,358
- Other salaries and wages
- $231,141
- Salaries, compensation and benefits (total)
- $341,952
- Professional fundraising fees
- $0
- Legal fees
- $158,744
- Accounting fees
- $6,571
- Occupancy
- $187,989
- Travel
- $12,764
- Depreciation
- $88,067
- Program services (functional)
- $1,007,835
- Management and general (functional)
- $256,611
Balance sheet and other
- Total assets, start of year
- $5,286,342
- Total assets, end of year
- $6,067,834
- Total liabilities, end of year
- $113,750
- Net assets, end of year
- $5,954,084
- Land, buildings and equipment
- $1,239,802
- Gross receipts
- $1,794,302
- Employees
- 10
- Volunteers
- 0
- Year formed
- 1973
- State of legal domicile
- IN
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL MILLER | RECEIVER Trustee or director, Officer | 30 | $88,358 |
990 for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL MILLER | RECEIVER Trustee or director, Officer | 30 | $96,943 |
990 for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL MILLER | RECEIVER Trustee or director, Officer | 30 | $94,605 |
Address and contacts
- Address (IRS master file)
- PO BOX 48, NORTH VERNON, IN 47265-0048
- In care of
- % JOYCE SEE
- Principal officer (990 for 2025)
- MICHAEL MILLER, PO BOX 48, NORTH VERNON, IN 47265
- Signed the 990
- MICHAEL MILLER, RECEIVER
- Phone
- (812) 346-7841
- Return prepared by
- BLUE & CO LLC
Mission
TO PRESERVE AND MAINTAIN COMMUNITY PROPERTY AND TO ENFORCE RULES AND REGULATIONS FOR THE SAFETY AND ENJOYMENT OF THE HOMEOWNERS AND MEMBERS OF THE ASSOCIATION AND THE GENERAL PUBIC.
Program accomplishments
- THE ASSOCIATION PRESERVES AND MAINTAINS 6 LAKES, A DAM, A CLUBHOUSE, BOAT DOCKS, A BAIT SHOP, BEACH, BASKETBALL COURT, PAVILION AND PLAYGROUND. THE ASSOCIATION CONSISTS OF 4,006 LOTS. THERE ARE APPROXIMATELY 1,200 LOT OWNERS OF THE ASSOCIATION. IN ADDITION, THE ASSOCIATION HAS APPROXIMATELY 2,200 ASSOCIATE MEMBERS. THE BY-LAWS DEFINE ASSOCIATE MEMBERS AS A SPOUSE, CHILDREN, FAMILY MEMBERS AND RELATIVES, GUESTS, OR SIGNIFICANT OTHERS OF A LOT OWNER LIVING ON ANY LOT AT THE SAME TIME OR WITH THE LOT OWNER. THEY CAN PARTICIPATE ON ANY ACTIVE COMMITTEE AND HAVE THE RIGHT AND PRIVELEGE TO USE THE COMMON AMENITIES.Expenses $1,007,835 · revenue $1,246,837
- THE CLUBHOUSE, BAIT SHOP, AND DOCKS ON THE COMMUNITY PROPERTY ARE AVAILABLE TO THE GENERAL PUBLIC. REVENUE IS GENERATED FROM THE RENTAL OF THESE FACILITIES. CURRENTLY THE RESTAURANT AREA IN THE CLUBHOUSE IS BEING DONATED TO LOCAL AND STATE POLICE FOR USE AS A SPACE TO WORK FROM. A VENDING MACHINE IS ALSO AVAILBALE FOR PUBLIC USE. THE ASSOCIATION CONTRACTS WITH A SUPPLIER TO MAINTAIN AND FILL THE VENDING MACHINES FOR PUBLIC USE. THESE AMENITIES ENHANCE THE ENJOYMENT OF THE COMMUNITY PROPERTY AND PROVIDE CONVENIENCE TO THE MEMBERS AND GENERAL PUBLIC.revenue $3,670
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7388359
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 2010
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Housing and shelter (L50)
- Assets (IRS master file)
- $6,067,834
- Income (IRS master file)
- $1,794,302
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,509,801 | $1,264,446 | $6,067,834 | IRS |
| 990 | December 2024 | $2,147,584 | $2,133,604 | $5,286,342 | XML |
| 990 | December 2023 | $1,139,065 | $1,411,162 | $5,270,082 | XML |
| 990 | December 2022 | $1,997,116 | $1,130,589 | $5,571,492 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7388359).
Questions about CSL COMMUNITY ASSOCIATION INC
- What is the EIN of CSL COMMUNITY ASSOCIATION INC?
- The employer identification number (EIN) of CSL COMMUNITY ASSOCIATION INC is 23-7388359.
- Is CSL COMMUNITY ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 2010.
- Are donations to CSL COMMUNITY ASSOCIATION INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does CSL COMMUNITY ASSOCIATION INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of CSL COMMUNITY ASSOCIATION INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CSL COMMUNITY ASSOCIATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of CSL COMMUNITY ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 names MICHAEL MILLER.
- Who are the officers and directors of CSL COMMUNITY ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 lists 1 person; 1 received compensation from the organization, the highest $88,358 (MICHAEL MILLER, RECEIVER).
- How much revenue does CSL COMMUNITY ASSOCIATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,509,801, expenses of $1,264,446 and total assets of $6,067,834 at year end.
Other nonprofits in NORTH VERNON
- WAYSIDE INN EIN 46-5389530 · last filed 990-N for 2025
- ARCHER CONSULTATION SERVICES INC EIN 35-1687137 · last filed 990 for 2025
- JENNINGS WATER INC EIN 35-1404776 · last filed 990 for 2025
- JENNINGS COUNTY COMMUNITY FOUNDATION INC EIN 35-1922885 · last filed 990 for 2024
- HAYDEN WATER ASSOCIATION INCORPORAT ED EIN 35-1725042 · last filed 990 for 2021
- JENNINGS COUNTY ECONOMIC DEVELOPMENT COMMISSION INC EIN 35-1844171 · last filed 990 for 2025
- NORTH VERNON SENIOR HOUSING CORPORATION EIN 31-0916471 · last filed 990 for 2024
- INDIANA BASKETBALL COACHES ASSOCIATION INC EIN 51-0163009 · last filed 990 for 2025
All nonprofits in NORTH VERNON · Indiana · Housing and shelter