In the road association handbook for "Need to file tax forms/pay taxes"

and under Statutory Road Association, it say, "not usually". What circumstances would require a Statutory Road Association to file or pay federal or state income taxes? Would it be if we paid $600.00 or more to someone we employ for snow removal in one fiscal year? Would it be if we have an Association Checking account,  with an EIN, that has a balance of $25000.00. Would IRS require us to file Federal or state income taxes if we take in a total of $8000.00 in one year from 10 or more individuals?