Liabilities / Assets
81st percentile
Higher debt load relative to assets than 81% of similar nonprofits.
EIN 20-1987668 • 501(c)4 • Las Vegas, NV
Profile
Association common area maintenance and management.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
81st percentile
Higher debt load relative to assets than 81% of similar nonprofits.
Liabilities / Revenue
73rd percentile
Higher debt load relative to revenue than 73% of similar nonprofits.
Net Margin
37th percentile
Higher net margin than 37% of similar nonprofits.
Top Officer Pay
63rd percentile
Higher top officer pay than 63% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
18th percentile
Faster asset growth than 18% of similar nonprofits.
Revenue Growth
34th percentile
Faster revenue growth than 34% of similar nonprofits.
Assets
Down$1,456,192
Down $115,476 (-7.3%) from 2023
Liabilities
Down$509,847
Down $141,486 (-22%) from 2023
Net Assets
Up$946,345
Up $26,010 (+2.8%) from 2023
Revenue
Up$1,598,733
Up $20,830 (+1.3%) from 2023
Expenses
Up$1,572,723
Up $155,086 (+11%) from 2023
Net Income
Down$26,010
Down $134,256 (-84%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
Association common area maintenance and management.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $1,068,383 | $965,265 | ▼ $103,118 |
| Cap Stk Tr Prin Current Funds | $920,335 | $946,345 | ▲ $26,010 |
| Accounts Receivable | $477,042 | $478,851 | ▲ $1,809 |
| Prepaid Expenses and Deferred Charges | $26,243 | $12,076 | ▼ $14,167 |
| Cash and Non-Interest-Bearing Accounts | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Land, Buildings, and Equipment, Net | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Total Assets | $1,571,668 | $1,456,192 | ▼ $115,476 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Other Liabilities | $567,308 | $461,754 | ▼ $105,554 |
| Accounts Payable and Accrued Expenses | $84,025 | $48,093 | ▼ $35,932 |
| Total Liabilities | $651,333 | $509,847 | ▼ $141,486 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $920,335 | $946,345 | ▲ $26,010 |
| Total Liabilities and Net Assets / Fund Balance | $1,571,668 | $1,456,192 | ▼ $115,476 |
| Name | Title |
|---|---|
| Annie Story | President |
| Jacqueline Cooney | Vice President |
| Celina Gonzalez | Director |
| Michael C Upson | Director |
| Walter F Worthley | Secretary |
| Phillip Brady | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,572,723 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Management | - | $155,328 | - | $155,328 |
| All Other Expenses | $22,979 | $45,169 | - | $68,148 |
| Other Expenses | $123,216 | $54,457 | - | $54,457 |
| Insurance | - | $49,166 | - | $49,166 |
| Fees for Services Other | - | $25,970 | - | $25,970 |
| Total Functional Expenses | $1,242,633 | $330,090 | $0 | $1,572,723 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $1,572,723 |
| Total Expenses per Audited Statements | $1,540,123 |
| Expenses per Audited Statements | $1,190,224 |
| Expenses Not Reported on Financial Statements | $382,499 |
| Other Expense Adjustments | $382,499 |
| Expenses Not Reported on Form 990 | $349,899 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
| Liability | Amount |
|---|---|
| Contract Liability | $306,809 |
| Prepaid Assessments | $154,945 |
“Terra West Property Management Co. performs all administration and accounting duties for the Association at the direction of the Board of Directors.”
“All homeowners in the Association are members subject to the governing documents.”
“The Association conducts annual elections per the governing documents. Members cast ballots to elect board members.”
“Certain decisions are subject to membership approval, like special assessments or commencing certain types of litigation.”
“Board reviews copy of the tax return, signs, and files the return.”
“Any board or management conflict of interest is required by state law to be disclosed to all members during board meetings.”
“The Association's documents, policies, and financial statements are made available to the public upon request.”
“Bad Debts Adjustment $24002”
“CY Allowance for Doubtful Accounts $349899”
“Bad Debts Adjustment $24002 PY Allowance for Doubtful Accounts $358497”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 84025 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 48093 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 477042 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 478851 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | Association common area maintenance and management. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 45169 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 22979 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 68148 |
| IRS990/AuditCommitteeInd | 0 | false |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Terra West Property Management |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7025971945 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 6655 S Cimarron Road Suite 200 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Las Vegas |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NV |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 89113 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 920335 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 946345 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 0 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 0 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 6764 |
| IRS990/CYOtherExpensesAmt | 0 | 1572723 |
| IRS990/CYOtherRevenueAmt | 0 | 1591969 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 26010 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 1572723 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1598733 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | true |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 0 |
| IRS990/Desc | 0 | To oversee the overall development and maintenance of the Association. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 1242633 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 155328 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 155328 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 25970 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 25970 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Michael C Upson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Walter F Worthley |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Celina Gonzalez |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Jacqueline Cooney |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Phillip Brady |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Annie Story |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | President |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2004 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1598733 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 49166 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 49166 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 6764 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 6764 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | NV |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | Association common area maintenance and management. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 920335 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 946345 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Landscaping |
| IRS990/OtherExpensesGrp/Desc | 1 | Repairs and Maintenance |
| IRS990/OtherExpensesGrp/Desc | 2 | Water |
| IRS990/OtherExpensesGrp/Desc | 3 | Postage and Shipping |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 54457 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 897435 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 199003 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 123216 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 897435 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 199003 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 123216 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 54457 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 567308 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 461754 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 811000 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Assessment Revenue |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1591969 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 1591969 |
| IRS990/OtherRevenueTotalAmt | 0 | 1591969 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 0 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 26243 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 12076 |
| IRS990/PrincipalOfficerNm | 0 | Phillip Brady |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 6457 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 1417637 |
| IRS990/PYOtherRevenueAmt | 0 | 1571446 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 160266 |
| IRS990/PYTotalExpensesAmt | 0 | 1417637 |
| IRS990/PYTotalRevenueAmt | 0 | 1577903 |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 26010 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1068383 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 965265 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | false |
| IRS990ScheduleC/Form1120POLFiledInd | 0 | false |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | false |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | true |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 349899 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 382499 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1190224 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 349899 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 382499 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 306809 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 154945 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Contract Liability |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Prepaid Assessments |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 24002 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 24002 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1598733 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | Bad Debts Adjustment $24002 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | CY Allowance for Doubtful Accounts $349899 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | Bad Debts Adjustment $24002 PY Allowance for Doubtful Accounts $358497 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part XII, Line 2d: Other expenses and losses per audited F/S |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1572723 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 461754 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1598733 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1622735 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1540123 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Terra West Property Management Co. performs all administration and accounting duties for the Association at the direction of the Board of Directors. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | All homeowners in the Association are members subject to the governing documents. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The Association conducts annual elections per the governing documents. Members cast ballots to elect board members. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Certain decisions are subject to membership approval, like special assessments or commencing certain types of litigation. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Board reviews copy of the tax return, signs, and files the return. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Any board or management conflict of interest is required by state law to be disclosed to all members during board meetings. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | The Association's documents, policies, and financial statements are made available to the public upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, Line 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, Line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section A, Line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section A, Line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section B, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Section C, Line 19 |
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| IRS990/SubjectToProxyTaxInd | 0 | true |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsEOYAmt | 0 | 1456192 |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1456192 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
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| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 330090 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1242633 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1572723 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 651333 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 509847 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 651333 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 509847 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 920335 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 946345 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1242633 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1598733 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1598733 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1571668 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1456192 |
| IRS990/TravelGrp/TotalAmt | 0 | 0 |
| IRS990/TypeOfOrganizationAssocInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 6655 S Cimarron Road Suite 200 |
| IRS990/USAddress/CityNm | 0 | Las Vegas |
| IRS990/USAddress/StateAbbreviationCd | 0 | NV |
| IRS990/USAddress/ZIPCd | 0 | 89113 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Phillip Brady |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Foothills at Wingfield Homeowners |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | Association |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FOOT |
| ReturnHeader/Filer/EIN | 0 | 201987668 |
| ReturnHeader/Filer/PhoneNum | 0 | 7025971945 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 6655 S Cimarron Road Suite 200 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Las Vegas |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NV |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 89113 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 880285699 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Hilburn & Lein CPAs |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 5520 S Fort Apache Road |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Las Vegas |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NV |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 89148 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7025971945 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Gary W Lein |
| ReturnHeader/ReturnTs | 0 | 2025-11-14T16:13:10-08:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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