TY 2024 Form 990 Schedule O

Instrumentl eFile RenderObject ID: 202542129349301629 - Rendered 2026-04-22 TIN: 83-3571733

SCHEDULE O
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization

PINE RUN VILLAGERS ASSOCIATION

Employer identification number

83-3571733

Return Reference	Explanation
FORM 990, PART III, LINE 4D	PROGRAM SERVICE EXPENSES 191,403, GRANTS AND ALLOCATIONS 191,403. SCHOLARSHIP GRANTS TO PINE RUN ASSOCIATES HIGH SCHOOL SENIORS AND HOLIDAY GIFTS TO PINE RUN ASSOCIATES.
FORM 990, PART III, LINE 4D	SCHOLARSHIPS 47,500 AND HOLIDAY FUND GIFTS 144,267
FORM 990, PART VI, SECTION A, LINE 4	THE BY-LAWS WERE AMENDED EFFECTIVE AUGUST 1, 2024. THE PRIMARY PURPOSE FOR THE BY-LAW'S REVISION WAS TO REFLECT THE CHANGE OF OWNERSHIP OF PINE RUN. IN ADDITION, CHANGES WERE MADE TO REFLECT THE AVAILABILITY OF EMAIL AND VIRTUAL MEETINGS AS NEEDED. AS IS OFTEN THE PRACTICE OF BOARDS, THE VILLAGERS ASSOCIATION BOARD WILL NOW SELECT ITS LEADERSHIP, OFFICERS OF THE ASSOCIATION. IN ADDITION, THE NEW BY-LAWS CLARIFIED TERM LIMITS, FILLING VACANCIES, DESCRIPTION OF BOARD COMMITTEES AND HOW COMMITTEE LEADERSHIP IS CHOSEN AND HOW BY-LAWS CAN BE AMENDED.
FORM 990, PART VI, SECTION A, LINE 6	THE ORGANIZATION HAS MEMBERS WHO SERVE IN A GOVERNANCE CAPACITY. THESE MEMBERS DO NOT HAVE OWNERSHIP INTERESTS AND DO NOT RECEIVE FINANCIAL BENEFITS.
FORM 990, PART VI, SECTION A, LINE 7A	THE ORGANIZATION HAS MEMBERS WHO ARE GRANTED THE AUTHORITY TO ELECT OR APPOINT INDIVIDUALS TO THE GOVERNING BODY IN ACCORDANCE WITH THE BYLAWS. THIS STRUCTURE PROMOTES ACCOUNTABILITY, ENSURES REPRESENTATION OF STAKEHOLDER INTERESTS, AND SUPPORTS THE ORGANIZATION'S MISSION THROUGH ACTIVE MEMBER GOVERNANCE.
FORM 990, PART VI, SECTION B, LINE 11B	THE BOARD OF DIRECTORS IS PROVIDED A COPY OF THE 990 FOR REVIEW AND APPROVAL. AFTER IT IS APPROVED BY THE BOARD THE 990 IS FILED WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	THE ORGANIZATION REVIEWS THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS AT A BOARD MEETING. THE ORGANIZATION DISTRIBUTES CONFLICT OF INTEREST STATEMENTS TO EACH BOARD MEMBER ON AN ANNUAL BASIS, WHICH ARE SIGNED AND MAINTAINED BY THE ORGANIZATION.
FORM 990, PART VI, SECTION C, LINE 18	THESE DOCUMENTS ARE AVAILABLE UPOON REQUEST.
FORM 990, PART VI, SECTION C, LINE 19	COPIES OF THE GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE UPON REQUEST.

Return Reference

Explanation

FORM 990, PART III, LINE 4D

PROGRAM SERVICE EXPENSES 191,403, GRANTS AND ALLOCATIONS 191,403. SCHOLARSHIP GRANTS TO PINE RUN ASSOCIATES HIGH SCHOOL SENIORS AND HOLIDAY GIFTS TO PINE RUN ASSOCIATES.

FORM 990, PART III, LINE 4D

SCHOLARSHIPS 47,500 AND HOLIDAY FUND GIFTS 144,267

FORM 990, PART VI, SECTION A, LINE 4

THE BY-LAWS WERE AMENDED EFFECTIVE AUGUST 1, 2024. THE PRIMARY PURPOSE FOR THE BY-LAW'S REVISION WAS TO REFLECT THE CHANGE OF OWNERSHIP OF PINE RUN. IN ADDITION, CHANGES WERE MADE TO REFLECT THE AVAILABILITY OF EMAIL AND VIRTUAL MEETINGS AS NEEDED. AS IS OFTEN THE PRACTICE OF BOARDS, THE VILLAGERS ASSOCIATION BOARD WILL NOW SELECT ITS LEADERSHIP, OFFICERS OF THE ASSOCIATION. IN ADDITION, THE NEW BY-LAWS CLARIFIED TERM LIMITS, FILLING VACANCIES, DESCRIPTION OF BOARD COMMITTEES AND HOW COMMITTEE LEADERSHIP IS CHOSEN AND HOW BY-LAWS CAN BE AMENDED.

FORM 990, PART VI, SECTION A, LINE 6

THE ORGANIZATION HAS MEMBERS WHO SERVE IN A GOVERNANCE CAPACITY. THESE MEMBERS DO NOT HAVE OWNERSHIP INTERESTS AND DO NOT RECEIVE FINANCIAL BENEFITS.

FORM 990, PART VI, SECTION A, LINE 7A

THE ORGANIZATION HAS MEMBERS WHO ARE GRANTED THE AUTHORITY TO ELECT OR APPOINT INDIVIDUALS TO THE GOVERNING BODY IN ACCORDANCE WITH THE BYLAWS. THIS STRUCTURE PROMOTES ACCOUNTABILITY, ENSURES REPRESENTATION OF STAKEHOLDER INTERESTS, AND SUPPORTS THE ORGANIZATION'S MISSION THROUGH ACTIVE MEMBER GOVERNANCE.

FORM 990, PART VI, SECTION B, LINE 11B

THE BOARD OF DIRECTORS IS PROVIDED A COPY OF THE 990 FOR REVIEW AND APPROVAL. AFTER IT IS APPROVED BY THE BOARD THE 990 IS FILED WITH THE IRS.

FORM 990, PART VI, SECTION B, LINE 12C

THE ORGANIZATION REVIEWS THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS AT A BOARD MEETING. THE ORGANIZATION DISTRIBUTES CONFLICT OF INTEREST STATEMENTS TO EACH BOARD MEMBER ON AN ANNUAL BASIS, WHICH ARE SIGNED AND MAINTAINED BY THE ORGANIZATION.

FORM 990, PART VI, SECTION C, LINE 18

THESE DOCUMENTS ARE AVAILABLE UPOON REQUEST.

FORM 990, PART VI, SECTION C, LINE 19

COPIES OF THE GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE UPON REQUEST.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) (Rev. 1-2025)

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