Sunriver Owners Association

Not tax-deductible

Sunriver, OR501(c)(4)Since 1974 EIN 93-0782374Revenue $14.7M in FY2024

On file with the IRSsunriverowners.org57455 Abbot Dr, 97707-2373 · Sunriver, ORTax-exempt since Feb 1994

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Community safety & management

501(c)(4) social-welfare organization; gifts are not tax-deductible as charitable contributions.
81¢ of each $1 spent went to programs.
Run by 90 volunteers and 122 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $1.4M a year · 11% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
81%
of spending
Looks good: 81% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$167K
to officers and key staff · 1% of spending
Looks good: pay to officers and key staff is 1% of spending; 15% or less.
Pt VII · Sec A
17 mo
of spending, in cash
Looks good: 16.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $74K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$5.3M
13% of total assets
Looks good: liabilities are 13% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$14.7M
+0.7% vs prior year
Spent
$12.8M
To programs
81%
Net assets
$35.4M
By yearFY2020–FY2024
Revenue
$14.7M
FY2024▲ +0.7%
Tap a bar for its year
Revenue by fiscal year
FY2020$10.0M
FY2021$11.2M
FY2022$12.9M
FY2023$14.6M
FY2024$14.7M
Expenses
$12.8M
FY2024▼ -3%
Tap a bar for its year
Expenses by fiscal year
FY2020$9.1M
FY2021$10.1M
FY2022$11.2M
FY2023$13.2M
FY2024$12.8M
Net assets
$35.4M
FY2024▲ +6%
Tap a bar for its year
Net assets by fiscal year
FY2020$29.3M
FY2021$30.3M
FY2022$32.0M
FY2023$33.4M
FY2024$35.4M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Feb 1994.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

81 cents of each dollar spent went to programs.

Program services 81% · $10.3M Management & general 19% · $2.4M

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

10 people listed on the 990; $167K paid to officers and key staff.

Part VII, Section A · reportable compensation
General Manager
$167,485Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Hugh Palcic————$172,960
James Lewis$167,485$162,211$151,996$140,355$108,784

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Maintains roads and common areas, and enforces covenants for a large residential community.

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Provided by the organization

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1 program · $10.3M · in their own filed words · FY2024
01

Over 4,000 property owners, other residents and visitors to sunriver benefit by the road & common area maintenance, & enforcement of covenants.

$10.3Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2022
Total grants receivedfrom 1 funder$74K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$14.7M
Ln 12
Fees for servicesLn 2g$13.9M
Investment incomeLn 3$827K
Money outPt IX
$12.8M
Ln 25
Programscol B$10.3M
Managementcol C$2.4M
Owns and owesPt X
$35.4M
net assets · Ln 32
Cash and savingsLn 1–2$17.7M
Total assetsLn 16$40.7M
LiabilitiesLn 26$5.3M
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$13.9M
Investment incomeLn 3$827K
Gains on assetsLn 7−$562
Total revenueLn 12$14.7M
Assets in detailPt X, end of year
CashLn 1$1.1M
SavingsLn 2$16.7M
Cash and savings togetherLn 1–2$17.7M
Land, buildings, equipmentLn 10c$22.4M
Other assetsLn 15$0
Total assetsLn 16$40.7M
LiabilitiesLn 26$5.3M
Net assetsLn 32$35.4M
OperationsPt I, VI
EmployeesI 5122
VolunteersI 690
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$16.3M$17.7M
Land, buildings, equipmentLn 10c$21.0M$22.4M
Total assetsLn 16$37.8M$40.7M
LiabilitiesLn 26$4.4M$5.3M
Net assetsLn 32$33.4M$35.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$167K$167K
Other salaries and wagesLn 7$4.4M$3.4M$964K
Pension plan contributionsLn 8$222K$170K$52K
Other employee benefitsLn 9$621K$475K$146K
Payroll taxesLn 10$591K$452K$139K
Legal feesLn 11b$195K$195K
Accounting feesLn 11c$99K$99K
Advertising and promotionLn 12$5K$5K
Office expensesLn 13$116K$116K
OccupancyLn 16$73K$57K$16K
TravelLn 17$15K$11K$4K
Conferences, conventions and meetingsLn 19$32K$30K$2K
Depreciation, depletion and amortizationLn 22$1.7M$1.6M$92K
InsuranceLn 23$573K$458K$115K
Other expenses (24a–d)Ln 24$3.6M$3.3M$275K
All other expensesLn 24e$378K$331K$48K
Total functional expensesLn 25$12.8M$10.3M$2.4M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $14.7M$12.8M$1.9M$35.4M 990 PDF
FY2023 $14.6M$13.2M$1.4M$33.4M 990 PDF
FY2022 $12.9M$11.2M$1.7M$32.0M 990 PDF
FY2021 $11.2M$10.1M$1.0M$30.3M 990 PDF
FY2020 $10.0M$9.1M$880K$29.3M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $14,692,356 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $486,084$0
I-9 Program service revenuePrior year $13,330,338$13,865,648
I-10 Investment incomePrior year $769,565$826,708
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $14,585,987$14,692,356
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $5,882,776$5,979,928
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $7,311,778$6,771,031
I-18 Total expensesPrior year $13,194,554$12,750,959
I-19 Revenue less expensesPrior year $1,391,433$1,941,397
Part VI · Governance 9 of 9 board members independent, no flags
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $14,692,356 across 4 lines filed
Lines not itemized here account for $606,269 of total revenue; see the IRS return.
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $12,953,478 · Unrelated business $305,901$13,259,379
VIII-3 Investment incomeExcluded from tax $827,270$827,270
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$562−$562
VIII-12 Total revenueRelated to mission $13,559,747 · Unrelated business $305,901 · Excluded from tax $826,708$14,692,356
Part IX · Statement of functional expenses $12,750,959 across 16 lines filed
IX-5 Pay of current officers, directors and key staffManagement $167,485$167,485
IX-7 Other salaries and wagesPrograms $3,413,305 · Management $964,066$4,377,371
IX-8 Pension plan contributionsPrograms $170,029 · Management $52,328$222,357
IX-9 Other employee benefitsPrograms $475,154 · Management $146,233$621,387
IX-10 Payroll taxesPrograms $452,169 · Management $139,159$591,328
IX-11b Legal feesManagement $194,874$194,874
IX-11c Accounting feesManagement $98,855$98,855
IX-12 Advertising and promotionPrograms $4,578$4,578
IX-13 Office expensesManagement $115,949$115,949
IX-16 OccupancyPrograms $56,611 · Management $16,215$72,826
IX-17 TravelPrograms $11,024 · Management $3,982$15,006
IX-19 Conferences, conventions and meetingsPrograms $29,895 · Management $2,428$32,323
IX-22 Depreciation, depletion and amortizationPrograms $1,574,149 · Management $91,544$1,665,693
IX-23 InsurancePrograms $458,005 · Management $114,501$572,506
IX-24 Other expenses (24a–d)Programs $3,344,605 · Management $275,404$3,620,009
IX-24e All other expensesPrograms $330,624 · Management $47,788$378,412
IX-25 Total functional expensesPrograms $10,320,148 · Management $2,430,811 · Fundraising $0$12,750,959
Part X · Balance sheet $40,677,091 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $707,271$1,088,227
X-2 Savings and temporary cash investmentsStart of year $15,635,561$16,657,770
X-4 Accounts receivableStart of year $168,833$286,839
X-9 Prepaid expenses and deferred chargesStart of year $264,850$256,670
X-10c Land, buildings and equipment, netStart of year $21,030,429$22,387,585
X-15 Other assetsStart of year $0$0
X-16 Total assetsStart of year $37,806,944$40,677,091
X-17 Accounts payable and accrued expensesStart of year $804,193$819,903
X-19 Deferred revenueStart of year $3,404,495$4,292,125
X-25 Other liabilitiesStart of year $187,099$212,509
X-26 Total liabilitiesStart of year $4,395,787$5,324,537
X-27 Net assets without donor restrictionsStart of year $33,411,157$35,352,554
X-32 Total net assets or fund balancesStart of year $33,411,157$35,352,554
X-33 Total liabilities and net assetsStart of year $37,806,944$40,677,091
Part XI · Reconciliation of net assets $35,352,554 net assets at year end
XI-1 Total revenue$14,692,356
XI-2 Total expenses$12,750,959
XI-3 Revenue less expenses$1,941,397
XI-4 Net assets at start of year$33,411,157
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$35,352,554

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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