Civic Intelligence

Shady Trails Community Association

990 • Fiscal year 2018 • EIN 20-3644534

Dec 01, 2017 to Nov 30, 2018 • Filed on Mar 20, 2019

Organization ProfileSHADYTRAILS.COM
15241 Laguna Canyon RoadIrvine, CA 92618

(909) 574-0029

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

89th percentile

0.62x

Higher debt load relative to assets than 89% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

90th percentile

2.12x

Higher debt load relative to revenue than 90% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Net Margin

25th percentile

-3.9%

Higher net margin than 25% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

58th percentile

$0

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Asset Growth

36th percentile

-1.5%

Faster asset growth than 36% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

59th percentile

5.9%

Faster revenue growth than 59% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets89th percentile

Assets

Down

$4,928,795

Down $75,223 (-1.5%) from 2017

Net Assets

Down

$1,854,770

Down $56,263 (-2.9%) from 2017

Liabilities

Down

$3,074,025

Down $18,960 (-0.6%) from 2017

Revenue And Expenses
Liabilities / Revenue90th percentileNet Margin25th percentile

Revenue

Up

$1,451,191

Up $80,795 (+5.9%) from 2017

Expenses

Up

$1,507,454

Up $110,405 (+7.9%) from 2017

Net Income

Down

-$56,263

Down $29,610 (-111%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth36th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0-$2.0MAssets 2011: $1,095,635Liabilities 2011: $136,262Net Assets 2011: $959,3732011Assets 2012: $1,482,433Liabilities 2012: $147,674Net Assets 2012: $1,334,7592012Assets 2013: $1,766,869Liabilities 2013: $62,920Net Assets 2013: $1,703,9492013Assets 2014: $4,856,325Liabilities 2014: $3,072,418Net Assets 2014: $1,783,9072014Assets 2015: $4,827,180Liabilities 2015: $3,034,211Net Assets 2015: $1,792,9692015Assets 2016: $5,004,694Liabilities 2016: $3,067,008Net Assets 2016: $1,937,6862016Assets 2017: $5,004,018Liabilities 2017: $3,092,985Net Assets 2017: $1,911,0332017Assets 2018: $4,928,795Liabilities 2018: $3,074,025Net Assets 2018: $1,854,7702018Assets 2019: $4,886,823Liabilities 2019: $3,097,480Net Assets 2019: $1,789,3432019Assets 2020: $4,632,159Liabilities 2020: $5,010,420Net Assets 2020: -$378,2612020Assets 2021: $4,565,735Liabilities 2021: $5,136,255Net Assets 2021: -$570,5202021Assets 2022: $4,837,498Liabilities 2022: $5,437,647Net Assets 2022: -$600,1492022Assets 2023: $4,988,540Liabilities 2023: $5,567,904Net Assets 2023: -$579,3642023Assets 2024: $4,906,040Liabilities 2024: $5,456,893Net Assets 2024: -$550,8532024

Highlighted filing

2018

Assets$4,928,795
Liabilities$3,074,025
Net Assets$1,854,770
Open 2018 Filing

Operations Trend

Revenue Growth59th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $939,985Expenses 2011: $787,437Net Income 2011: $152,5482011Revenue 2012: $1,263,999Expenses 2012: $888,613Net Income 2012: $375,3862012Revenue 2013: $1,357,509Expenses 2013: $988,319Net Income 2013: $369,1902013Revenue 2014: $1,330,782Expenses 2014: $1,250,824Net Income 2014: $79,9582014Revenue 2015: $1,335,475Expenses 2015: $1,326,413Net Income 2015: $9,0622015Revenue 2016: $1,352,865Expenses 2016: $1,208,148Net Income 2016: $144,7172016Revenue 2017: $1,370,396Expenses 2017: $1,397,049Net Income 2017: -$26,6532017Revenue 2018: $1,451,191Expenses 2018: $1,507,454Net Income 2018: -$56,2632018Revenue 2019: $1,545,398Expenses 2019: $1,482,153Net Income 2019: $63,2452019Revenue 2020: $1,921,621Expenses 2020: $1,991,086Net Income 2020: -$69,4652020Revenue 2021: $1,577,055Expenses 2021: $1,769,314Net Income 2021: -$192,2592021Revenue 2022: $2,049,851Expenses 2022: $2,081,220Net Income 2022: -$31,3692022Revenue 2023: $2,584,748Expenses 2023: $2,613,013Net Income 2023: -$28,2652023Revenue 2024: $3,134,428Expenses 2024: $3,105,917Net Income 2024: $28,5112024

Highlighted filing

2018

Revenue$1,451,191
Expenses$1,507,454
Net Income-$56,263
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Dec 1, 2017 to Nov 30, 2018
Signed
Mar 20, 2019
Return Version
2017v2.3
Gross Receipts
$1,451,191
Mission and Program Overview

Mission

To maintain parks and other community areas, and to provide for civic betterments and community welfare.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,692,308$2,615,385▼ $76,923
Savings and Temporary Cash Investments$1,886,707$2,244,752▲ $358,045
Pledges and Grants Receivable$29,169$36,494▲ $7,325
Cash and Non-Interest-Bearing Accounts$392,733$29,210▼ $363,523
Prepaid Expenses and Deferred Charges$3,101$2,954▼ $147
Total Assets$5,004,018$4,928,795▼ $75,223
Liabilities
Other Liabilities$3,001,170$3,000,790▼ $380
Deferred Revenue$22,677$36,903▲ $14,226
Accounts Payable and Accrued Expenses$69,138$36,332▼ $32,806
Total Liabilities$3,092,985$3,074,025▼ $18,960
Net Assets / Fund Balance
Temporarily Rstr Net Assets$1,861,257$1,992,552▲ $131,295
Unrestricted Net Assets$49,776$-137,782▼ $187,558
Total Net Assets Fund Balance$1,911,033$1,854,770▼ $56,263
Total Liabilities and Net Assets / Fund Balance$5,004,018$4,928,795▼ $75,223

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,615,385$384,615$3,000,000
Compensation and Service Providers
Top Officer Pay58th percentile

Board Members and Trustees

NameTitle
Stacey SassamanPresident
Daneca StevensDirector
Germaine KeyDirector
Jeff CunninghamDirector
Steven JohnsonDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,291,299
Investment Income
$29,727
Other Revenue
$130,165
Change in Net Assets
$-56,263
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,507,454
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$1,185,429--$1,185,429
Fees for Services Management$112,504--$112,504
Fees for Services Legal$93,796--$93,796
Depreciation Depletion$76,923--$76,923
Office Expenses$23,833--$23,833
Insurance$14,969--$14,969
Total Functional Expenses$1,507,454$0$0$1,507,454
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Note Payable$3,000,000
Taxes Payable$790
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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 rights 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 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
2019-03-20
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 & Associates CPA Pc
Address
3164 LIONSHEAD AVENUE SUITE B, CARLSBAD, CA 92010
Preparer
Jeremy Newman
Phone
7602744029
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Parkhouse 351,370 0 0 utilities 210,177 0 0 on-site staff 161,902 0 0 landscape 139,576 0 0 major repairs & replacements 133,400 0 0 recreation facility expenses 108,374 0 0 tree trimming 22,302 0 0 fountain maintenance 17,080 0 0 pool and spa 16,941 0 0 alarm and access fees 11,118 0 0 common area repairs/maint 9,889 0 0 pest control 3,300 0 0 total 1,185,429 0 0”

Raw XML Appendix297 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DAILY 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/ExplanationTxt1OWNERS AUTOMATICALLY BECOME MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CORPORATION IS STRUCTURED TO HAVE MEMBERS WHICH HAVE RIGHTS 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/ExplanationTxt3AN 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/ExplanationTxt4FEDERAL AND STATE TAX RETURNS ARE REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PARKHOUSE 351,370 0 0 UTILITIES 210,177 0 0 ON-SITE STAFF 161,902 0 0 LANDSCAPE 139,576 0 0 MAJOR REPAIRS & REPLACEMENTS 133,400 0 0 RECREATION FACILITY EXPENSES 108,374 0 0 TREE TRIMMING 22,302 0 0 FOUNTAIN MAINTENANCE 17,080 0 0 POOL AND SPA 16,941 0 0 ALARM AND ACCESS FEES 11,118 0 0 COMMON AREA REPAIRS/MAINT 9,889 0 0 PEST CONTROL 3,300 0 0 TOTAL 1,185,429 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 3
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ReturnHeader/BusinessOfficerGrp/PersonNm0STACEY SASSAMAN
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ReturnHeader/Filer/PhoneNum09095740029
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ReturnHeader/FilingSecurityInformation/IPTm013:03:39
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263519134
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NEWMAN & ASSOCIATES CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03164 LIONSHEAD AVENUE SUITE B
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ReturnHeader/PreparerPersonGrp/PreparationDt02019-05-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEREMY NEWMAN
ReturnHeader/ReturnTs02019-05-22T13:03:39-05:00
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ReturnHeader/TaxPeriodBeginDt02017-12-01
ReturnHeader/TaxPeriodEndDt02018-11-30
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,928,795
Liabilities
$3,074,025
Net assets
$1,854,770
Revenue
$1,451,191
Expenses
$1,507,454
Net income
-$56,263
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.91$5.46$0.55$3.13$3.11$0.03
2023Detailed filing. Detailed filing data is available for this year.$4.99$5.57$0.58$2.58$2.61$0.03
2022Detailed filing. Detailed filing data is available for this year.$4.84$5.44$0.60$2.05$2.08$0.03
2021Detailed filing. Detailed filing data is available for this year.$4.57$5.14$0.57$1.58$1.77$0.19
2020Detailed filing. Detailed filing data is available for this year.$4.63$5.01$0.38$1.92$1.99$0.07
2019Detailed filing. Detailed filing data is available for this year.$4.89$3.10$1.79$1.55$1.48$0.06
2018Detailed filing. Detailed filing data is available for this year.$4.93$3.07$1.85$1.45$1.51$0.06
2017Detailed filing. Detailed filing data is available for this year.$5.00$3.09$1.91$1.37$1.40$0.03
2016Detailed filing. Detailed filing data is available for this year.$5.00$3.07$1.94$1.35$1.21$0.14
2015Summary only. Only limited summary data is available for this year.$4.83$3.03$1.79$1.34$1.33$0.01
2014Summary only. Only limited summary data is available for this year.$4.86$3.07$1.78$1.33$1.25$0.08
2013Summary only. Only limited summary data is available for this year.$1.77$0.06$1.70$1.36$0.99$0.37
2012Summary only. Only limited summary data is available for this year.$1.48$0.15$1.33$1.26$0.89$0.38
2011Summary only. Only limited summary data is available for this year.$1.10$0.14$0.96$0.94$0.79$0.15