Liabilities / Assets
79th percentile
Higher debt load relative to assets than 79% of similar nonprofits.
Shady Trails Community Association
990 • Fiscal year 2016 • EIN 20-3644534
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.61x
Liabilities / Revenue
82nd percentile
Higher debt load relative to revenue than 82% of similar nonprofits.
Net Margin
61st percentile
Higher net margin than 61% of similar nonprofits.
Top Officer Pay
33rd percentile
Higher top officer pay than 33% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
59th percentile
Faster asset growth than 59% of similar nonprofits.
Revenue Growth
42nd percentile
Faster revenue growth than 42% of similar nonprofits.
Balance Sheet
Assets
Up$5,004,694
Up $177,514 (+3.7%) from 2015
Net Assets
Up$1,937,686
Up $144,717 (+8.1%) from 2015
Liabilities
Up$3,067,008
Up $32,797 (+1.1%) from 2015
Revenue And Expenses
Revenue
Up$1,352,865
Up $17,390 (+1.3%) from 2015
Expenses
Down$1,208,148
Down $118,265 (-8.9%) from 2015
Net Income
Up$144,717
Up $135,655 (+1497%) from 2015
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Dec 1, 2015 to Nov 30, 2016
- Signed
- Feb 27, 2017
- Return Version
- 2015v3.0
- Gross Receipts
- $1,352,865
Mission and Program Overview
Mission
To maintain parks and other community areas, and to provide for civic betterments and community welfare.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $2,846,154 | $2,769,231 | ▼ $76,923 |
| Savings and Temporary Cash Investments | $1,790,274 | $1,738,441 | ▼ $51,833 |
| Cash and Non-Interest-Bearing Accounts | $184,892 | $468,839 | ▲ $283,947 |
| Pledges and Grants Receivable | $3,897 | $26,056 | ▲ $22,159 |
| Prepaid Expenses and Deferred Charges | $1,963 | $2,127 | ▲ $164 |
| Total Assets | $4,827,180 | $5,004,694 | ▲ $177,514 |
| Liabilities | |||
| Other Liabilities | $3,000,000 | $3,000,000 | → $0 |
| Accounts Payable and Accrued Expenses | $32,121 | $40,715 | ▲ $8,594 |
| Deferred Revenue | $2,090 | $26,293 | ▲ $24,203 |
| Total Liabilities | $3,034,211 | $3,067,008 | ▲ $32,797 |
| Net Assets / Fund Balance | |||
| Temporarily Rstr Net Assets | $1,544,295 | $1,739,037 | ▲ $194,742 |
| Unrestricted Net Assets | $248,674 | $198,649 | ▼ $50,025 |
| Total Net Assets Fund Balance | $1,792,969 | $1,937,686 | ▲ $144,717 |
| Total Liabilities and Net Assets / Fund Balance | $4,827,180 | $5,004,694 | ▲ $177,514 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $2,769,231 | $230,769 | $3,000,000 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Stacey Sassaman | President |
| Daneca Stevens | Director |
| David Cowell | Director |
| Steven Johnson | Director |
| Tuan Le | Director |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $1,265,259
- Investment Income
- $12,811
- Other Revenue
- $74,795
- Change in Net Assets
- $144,717
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $1,208,148 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $981,050 | - | - | $981,050 |
| Fees for Services Management | $91,680 | - | - | $91,680 |
| Depreciation Depletion | $76,923 | - | - | $76,923 |
| Office Expenses | $38,861 | - | - | $38,861 |
| Insurance | $14,439 | - | - | $14,439 |
| Fees for Services Legal | $5,195 | - | - | $5,195 |
| Total Functional Expenses | $1,208,148 | $0 | $0 | $1,208,148 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Note Payable | $3,000,000 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Audit committee
- Yes
- Backup withholding compliance
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- No
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- Yes
- Management duties delegated
- Yes
Governance Explanations
Form 990, Page 6, Part VI, Line 3
“Daily operations are managed by an independent professional management company. The management company acts as an agent for the association. Board of directors appoints and supervises those who is responsible for the daily activities.”
Form 990, Page 6, Part VI, Line 6
“Owners automatically become members.”
Form 990, Page 6, Part VI, Line 7A
“The corporation is structured to have members which have right for electing directors. Corporation has annual meeting elections for owners to elect officers for the next year. The method of the board's election is formally set in the documents that create the company.”
Form 990, Page 6, Part VI, Line 7B
“An organization's governing documents dictate various resolution requiring membership approval. Bylaws specify when board meetings must be held and how many board members must be present to pass official business matters via vote. The association complies with all state requirements for community interest developments regarding membership approval.”
Form 990, Page 6, Part VI, Line 8A
“The board governs the organization in pursuit of its charitable mission, and board members carry legal and ethical responsibilities since they hold the nonprofit's assets in trust for the public. Board members have a legal duty of loyalty to the corporation and must abstain from voting on matters in which they have a conflict of interest. Board meeting minutes summarize what occurs at a board of directors meeting.”
Form 990, Page 6, Part VI, Line 11B
“Federal and state tax returns are reviewed and approved by the board of directors prior to filing.”
Form 990, Page 6, Part VI, Line 19
“UPON REQUEST.”
Filing and Contact Details
Filer
- Filer Name
- Shady Trails Community Association
- EIN
- 20-3644534
- Phone
- 9095740029
- Address
- 15241 LAGUNA CANYON ROAD, IRVINE, CA 92618
Signing Officer
- Name
- Stacey Sassaman
- Title
- President
- Phone
- 9095740029
- Signed
- 2017-02-27
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Stacey Sassaman
- Formed
- 2005
- Legal Domicile
- CA
- Voting Board Members
- 5
- Independent Board Members
- 5
- Employees
- 0
Preparer
- Firm
- Newman and Associates Inc
- Address
- 3141 TIGER RUN CT STE 102, CARLSBAD, CA 92010-6649
- Preparer
- Jeremy Newman
- Phone
- 7602744029
Supplemental Narrative
Additional Explanations
Form 990, Page 2, Part III, Line 4D
“The association maintains landscape and common area grounds for the community parks, parkways, and other community accessed areas. These maintenance services provide benefits to over 1,100 of its members as well as to the community as a whole.”
Form 990, Page 5, Part V, Line 3B
“N/A”
Form 990, Part IX, Line 11G
“Utilities 291,506 0 0 landscape 157,965 0 0 lighting repairs 22,216 0 0 common area repairs 103,934 0 0 pool 37,711 0 0 patrol 142,492 0 0 janitorial 70,182 0 0 fountain 12,404 0 0 pest control 3,300 0 0 street sweeping 3,640 0 0 collection costs 32,663 0 0 bad debt -3,170 0 0 community staff 106,207 0 0”
Form 990, Part XI, Line 9
“Book / tax depreciation difference 76,923 total 76,923”
Raw XML Appendix295 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
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| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | THE ASSOCIATION MAINTAINS LANDSCAPE AND COMMON AREA GROUNDS FOR THE COMMUNITY PARKS, PARKWAYS, AND OTHER COMMUNITY ACCESSED AREAS. THESE MAINTENANCE SERVICES PROVIDE BENEFITS TO OVER 1,100 OF ITS MEMBERS AS WELL AS TO THE COMMUNITY AS A WHOLE. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ASSOCIATION MAINTAINS LANDSCAPE AND COMMON AREA GROUNDS FOR THE COMMUNITY PARKS, PARKWAYS, AND OTHER COMMUNITY ACCESSED AREAS. THESE MAINTENANCE SERVICES PROVIDE BENEFITS TO OVER 1,100 OF ITS MEMBERS AS WELL AS TO THE COMMUNITY AS A WHOLE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DAILY OPERATIONS ARE MANAGED BY AN INDEPENDENT PROFESSIONAL MANAGEMENT COMPANY. THE MANAGEMENT COMPANY ACTS AS AN AGENT FOR THE ASSOCIATION. BOARD OF DIRECTORS APPOINTS AND SUPERVISES THOSE WHO IS RESPONSIBLE FOR THE DAILY ACTIVITIES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | OWNERS AUTOMATICALLY BECOME MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE CORPORATION IS STRUCTURED TO HAVE MEMBERS WHICH HAVE RIGHT FOR ELECTING DIRECTORS. CORPORATION HAS ANNUAL MEETING ELECTIONS FOR OWNERS TO ELECT OFFICERS FOR THE NEXT YEAR. THE METHOD OF THE BOARD'S ELECTION IS FORMALLY SET IN THE DOCUMENTS THAT CREATE THE COMPANY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | AN ORGANIZATION'S GOVERNING DOCUMENTS DICTATE VARIOUS RESOLUTION REQUIRING MEMBERSHIP APPROVAL. BYLAWS SPECIFY WHEN BOARD MEETINGS MUST BE HELD AND HOW MANY BOARD MEMBERS MUST BE PRESENT TO PASS OFFICIAL BUSINESS MATTERS VIA VOTE. THE ASSOCIATION COMPLIES WITH ALL STATE REQUIREMENTS FOR COMMUNITY INTEREST DEVELOPMENTS REGARDING MEMBERSHIP APPROVAL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE BOARD GOVERNS THE ORGANIZATION IN PURSUIT OF ITS CHARITABLE MISSION, AND BOARD MEMBERS CARRY LEGAL AND ETHICAL RESPONSIBILITIES SINCE THEY HOLD THE NONPROFIT'S ASSETS IN TRUST FOR THE PUBLIC. BOARD MEMBERS HAVE A LEGAL DUTY OF LOYALTY TO THE CORPORATION AND MUST ABSTAIN FROM VOTING ON MATTERS IN WHICH THEY HAVE A CONFLICT OF INTEREST. BOARD MEETING MINUTES SUMMARIZE WHAT OCCURS AT A BOARD OF DIRECTORS MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | FEDERAL AND STATE TAX RETURNS ARE REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | UTILITIES 291,506 0 0 LANDSCAPE 157,965 0 0 LIGHTING REPAIRS 22,216 0 0 COMMON AREA REPAIRS 103,934 0 0 POOL 37,711 0 0 PATROL 142,492 0 0 JANITORIAL 70,182 0 0 FOUNTAIN 12,404 0 0 PEST CONTROL 3,300 0 0 STREET SWEEPING 3,640 0 0 COLLECTION COSTS 32,663 0 0 BAD DEBT -3,170 0 0 COMMUNITY STAFF 106,207 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | BOOK / TAX DEPRECIATION DIFFERENCE 76,923 TOTAL 76,923 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 5, PART V, LINE 3B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 8A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990, PART IX, LINE 11G |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | FORM 990, PART XI, LINE 9 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt | 0 | 1544295 |
| IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt | 0 | 1739037 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 4827180 |
| IRS990/TotalAssetsEOYAmt | 0 | 5004694 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 4827180 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 5004694 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1208148 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1208148 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 3034211 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 3067008 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 3034211 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 3067008 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1792969 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1937686 |
| IRS990/TotalOtherProgSrvcExpenseAmt | 0 | 1131225 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1131225 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1265259 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1352865 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1352865 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 4827180 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 5004694 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 248674 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 198649 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2017-02-10 21:41:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | STACEY SASSAMAN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9095740029 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2017-02-27 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SHADY TRAILS COMMUNITY ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SHAD |
| ReturnHeader/Filer/EIN | 0 | 203644534 |
| ReturnHeader/Filer/PhoneNum | 0 | 9095740029 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 15241 LAGUNA CANYON ROAD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | IRVINE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 92618 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 263519134 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | NEWMAN AND ASSOCIATES INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 3141 TIGER RUN CT STE 102 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CARLSBAD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 920106649 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7602744029 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2017-08-14 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JEREMY NEWMAN |
| ReturnHeader/ReturnTs | 0 | 2017-08-14T15:14:41-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2015-12-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2016-11-30 |
| ReturnHeader/TaxYr | 0 | 2015 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2016 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $5,004,694
- Liabilities
- $3,067,008
- Net assets
- $1,937,686
- Revenue
- $1,352,865
- Expenses
- $1,208,148
- Net income
- $144,717