Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
990 • Fiscal year 2020 • EIN 20-3644534
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
Liabilities / Revenue
92nd percentile
Higher debt load relative to revenue than 92% of similar nonprofits.
Net Margin
25th percentile
Higher net margin than 25% of similar nonprofits.
Top Officer Pay
61st percentile
Higher top officer pay than 61% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
16th percentile
Faster asset growth than 16% of similar nonprofits.
Revenue Growth
79th percentile
Faster revenue growth than 79% of similar nonprofits.
Assets
Down$4,632,159
Down $254,664 (-5.2%) from 2019
Net Assets
Down-$378,261
Down $2,167,604 (-121%) from 2019
Liabilities
Up$5,010,420
Up $1,912,940 (+62%) from 2019
Revenue
Up$1,921,621
Up $376,223 (+24%) from 2019
Expenses
Up$1,991,086
Up $508,933 (+34%) from 2019
Net Income
Down-$69,465
Down $132,710 (-210%) from 2019
To maintain parks and other community areas, and to provide for civic betterments and community welfare.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $2,409,790 | $2,300,699 | ▼ $109,091 |
| Savings and Temporary Cash Investments | $2,123,518 | $1,922,678 | ▼ $200,840 |
| Cash and Non-Interest-Bearing Accounts | $303,976 | $357,145 | ▲ $53,169 |
| Accounts Receivable | $42,991 | $36,677 | ▼ $6,314 |
| Total Assets | $4,886,823 | $4,632,159 | ▼ $254,664 |
| Other Assets Total | $6,548 | $14,960 | ▲ $8,412 |
| Liabilities | |||
| Other Liabilities | $3,001,192 | $4,877,997 | ▲ $1,876,805 |
| Accounts Payable and Accrued Expenses | $67,661 | $113,536 | ▲ $45,875 |
| Deferred Revenue | $28,627 | $18,887 | ▼ $9,740 |
| Total Liabilities | $3,097,480 | $5,010,420 | ▲ $1,912,940 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $2,098,139 | - | - |
| Net Assets Without Donor Restrictions | $-308,796 | $-378,261 | ▼ $69,465 |
| Total Net Assets Fund Balance | $1,789,343 | $-378,261 | ▼ $2,167,604 |
| Total Liabilities and Net Assets / Fund Balance | $4,886,823 | $4,632,159 | ▼ $254,664 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $2,300,699 | $699,301 | $3,000,000 |
| Name | Title |
|---|---|
| Stacey Sassaman | President |
| Jeff Cunningham | Director |
| Tuan Le | Director |
| Patricia Gonzalez-gomez | Secretary |
| Ben Cendejas | VP/treasurer |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| O'connell Landscape Maintenance | Landscape | 4601 LEISURE VILLAGE WAY, Oceanside, CA 92056 | $171,628 |
| Firstservice Residential | Property Mgmt. | 15241 LAGUNA CANYON RD, Irvine, CA 92618 | $102,369 |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,991,086 |
| 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 |
|---|---|---|---|---|
| All Other Expenses | $253,832 | $3,239 | - | $257,071 |
| Other Expenses | $171,628 | - | - | $171,628 |
| Fees for Services Management | $35,476 | $102,192 | - | $137,668 |
| Depreciation Depletion | $109,091 | - | - | $109,091 |
| Office Expenses | $25,424 | - | - | $25,424 |
| Insurance | $17,566 | - | - | $17,566 |
| Fees for Services Legal | $12,122 | - | - | $12,122 |
| Total Functional Expenses | $1,885,655 | $105,431 | $0 | $1,991,086 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,991,086 |
| Total Expenses per Audited Statements | $1,991,086 |
| Total Expenses per Form 990 | $1,991,086 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Note Payable | $3,000,000 |
| Contract Liabilities | $1,877,997 |
“Daily operations are managed by an independent professional management company. The management company acts as an agent for the organization. Board of directors appoints and supervises those who are responsible for the daily activities.”
“Owners automatically become members.”
“The organization is structured to have members which have rights for electing directors. Organization 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 organization.”
“An organization's governing documents dictate various resolutions 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 organization complies with all state requirements for community interest developments regarding membership approval.”
“Federal and state tax returns are reviewed and approved by the board of directors prior to filing.”
“UPON REQUEST.”
“Recreation facility 122,604 0 0 fountain maintenance 39,970 0 0 mrr 36,951 0 0 bad debt expense 18,263 0 0 common area repairs/maint 16,043 0 0 access gate 12,414 0 0 pest control 3,995 0 0 collection costs 3,584 0 0 income tax expense 0 3,239 0 license, permits & fees 8 0 0 total 253,832 3,239 0”
“Asc 606 reserve reclass -2,098,139”
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 | 67661 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 113536 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 42991 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 36677 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO MAINTAIN PARKS AND OTHER COMMUNITY AREAS, AND TO PROVIDE FOR CIVIC BETTERMENTS AND COMMUNITY WELFARE. |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 3239 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 253832 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 257071 |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | FIRSTSERVICE RESIDENTIAL |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9494486144 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 15241 LAGUNA CANYON ROAD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | IRVINE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 92618 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 303976 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 357145 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 171628 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 102369 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 4601 LEISURE VILLAGE WAY |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 1 | 15241 LAGUNA CANYON RD |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | OCEANSIDE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | IRVINE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 92056 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 1 | 92618 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | O'CONNELL LANDSCAPE MAINTENANCE |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | FIRSTSERVICE RESIDENTIAL |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | LANDSCAPE |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | PROPERTY MGMT. |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 43104 |
| IRS990/CYOtherExpensesAmt | 0 | 1991086 |
| IRS990/CYOtherRevenueAmt | 0 | 7875 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1870642 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -69465 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 1991086 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1921621 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 28627 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 18887 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | true |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 109091 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 109091 |
| IRS990/Desc | 0 | THE PURPOSE OF THE ASSOCIATION IS TO ENSURE THAT THE COMMON AREA, INCLUDING THE PARKHOUSE AND FUTURE FACILITIES, WILL BE MAINTAINED IN AN ATTRACTIVE MANNER AND WILL BE AVAILABLE FOR THE ENJOYMENT OF THE COMMUNITY, AND TO PROVIDE FOR CIVIC BETTERMENTS AND COMMUNITY WELFARE. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 2098139 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 1885655 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 12122 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 12122 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 102192 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 35476 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 137668 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | 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/PersonNm | 0 | JEFF CUNNINGHAM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | TUAN LE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | STACEY SASSAMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | BEN CENDEJAS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | PATRICIA GONZALEZ-GOMEZ |
| 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/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/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | VP/TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SECRETARY |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2005 |
| 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/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1921621 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 7875 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 17566 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 17566 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 43104 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 43104 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 7 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 699301 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 2409790 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 2300699 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 3000000 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| 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 | TO MAINTAIN PARKS AND OTHER COMMUNITY AREAS, AND TO PROVIDE FOR CIVIC BETTERMENTS AND COMMUNITY WELFARE. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1789343 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -378261 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 7875 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 7875 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | -308796 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | -378261 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 25424 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 25424 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 6548 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 14960 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -2098139 |
| IRS990/OtherExpensesGrp/Desc | 0 | PARKHOUSE |
| IRS990/OtherExpensesGrp/Desc | 1 | ON-SITE STAFF |
| IRS990/OtherExpensesGrp/Desc | 2 | UTILITIES |
| IRS990/OtherExpensesGrp/Desc | 3 | LANDSCAPE AND IRRIGATION |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 721575 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 352895 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 186046 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 171628 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 721575 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 352895 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 186046 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 171628 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 3001192 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 4877997 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | STACEY SASSAMAN |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 813990 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 813990 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 813990 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBER ASSESSMENTS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | DEVELOPER REIMB./COSTS |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | OTHER MEMBER INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1742092 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 77294 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 51256 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1742092 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 77294 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 51256 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 44619 |
| IRS990/PYOtherExpensesAmt | 0 | 1482153 |
| IRS990/PYOtherRevenueAmt | 0 | 22365 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1478414 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 63245 |
| IRS990/PYTotalExpensesAmt | 0 | 1482153 |
| IRS990/PYTotalRevenueAmt | 0 | 1545398 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -69465 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 7875 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 1921621 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 2123518 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1922678 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 2300699 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 699301 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 3000000 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1991086 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 3000000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 1877997 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | NOTE PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | CONTRACT LIABILITIES |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1921621 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 2300699 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1991086 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 4877997 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1921621 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1921621 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1991086 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DAILY OPERATIONS ARE MANAGED BY AN INDEPENDENT PROFESSIONAL MANAGEMENT COMPANY. THE MANAGEMENT COMPANY ACTS AS AN AGENT FOR THE ORGANIZATION. BOARD OF DIRECTORS APPOINTS AND SUPERVISES THOSE WHO ARE RESPONSIBLE FOR THE DAILY ACTIVITIES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | OWNERS AUTOMATICALLY BECOME MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ORGANIZATION IS STRUCTURED TO HAVE MEMBERS WHICH HAVE RIGHTS FOR ELECTING DIRECTORS. ORGANIZATION 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 ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | AN ORGANIZATION'S GOVERNING DOCUMENTS DICTATE VARIOUS RESOLUTIONS 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 ORGANIZATION COMPLIES WITH ALL STATE REQUIREMENTS FOR COMMUNITY INTEREST DEVELOPMENTS REGARDING MEMBERSHIP APPROVAL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | FEDERAL AND STATE TAX RETURNS ARE REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | RECREATION FACILITY 122,604 0 0 FOUNTAIN MAINTENANCE 39,970 0 0 MRR 36,951 0 0 BAD DEBT EXPENSE 18,263 0 0 COMMON AREA REPAIRS/MAINT 16,043 0 0 ACCESS GATE 12,414 0 0 PEST CONTROL 3,995 0 0 COLLECTION COSTS 3,584 0 0 INCOME TAX EXPENSE 0 3,239 0 LICENSE, PERMITS & FEES 8 0 0 TOTAL 253,832 3,239 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | ASC 606 RESERVE RECLASS -2,098,139 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART IX, LINE 24E |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART XI, LINE 9 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 4886823 |
| IRS990/TotalAssetsEOYAmt | 0 | 4632159 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 4886823 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 4632159 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 105431 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1885655 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1991086 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 3097480 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 5010420 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 3097480 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 5010420 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1789343 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -378261 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1885655 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1870642 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 50979 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1870642 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1921621 |
| IRS990/TotalVolunteersCnt | 0 | 5 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 4886823 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 4632159 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 15241 LAGUNA CANYON RD |
| IRS990/USAddress/CityNm | 0 | IRVINE |
| IRS990/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/USAddress/ZIPCd | 0 | 92618 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | SHADYTRAILS.COM |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| 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 | 2021-03-16 |
| 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 CERTIFIED PUBLIC ACCOUNTANT PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 3164 LIONSHEAD AVENUE SUITE B |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CARLSBAD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 92010 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8445607300 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2021-03-19 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JEREMY NEWMAN |
| ReturnHeader/ReturnTs | 0 | 2021-03-19T14:19:10-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2019-12-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2020-11-30 |
| ReturnHeader/TaxYr | 0 | 2019 |
No mirrored PDF or thumbnail assets are attached yet.
Displayed year
2020 • Form 990Detailed filing. Detailed filing data is available for this year.