Civic Intelligence

Affordable Communities Inc. Parent Return

990 • Fiscal year 2019 • EIN 30-0053792

Jan 01, 2019 to Dec 31, 2019 • Filed on Aug 11, 2020

Organization Profilewww.residentownedparks.com
7420 Greenhaven Drive Suite 125Sacramento, CA 95831

(916) 399-4993

Siviq Scores

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

Liabilities / Assets

93rd percentile

1.01x

Higher debt load relative to assets than 93% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

94th percentile

5.85x

Higher debt load relative to revenue than 94% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Net Margin

18th percentile

-8.1%

Higher net margin than 18% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

21st percentile

$96,050

Higher top officer pay than 21% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Asset Growth

18th percentile

-3.8%

Faster asset growth than 18% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

22nd percentile

-7.7%

Faster revenue growth than 22% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Down

$15,943,329

Down $630,091 (-3.8%) from 2018

Net Assets

Down

-$226,464

Down $20,423 (-9.9%) from 2018

Liabilities

Down

$16,169,793

Down $609,668 (-3.6%) from 2018

Revenue And Expenses
Liabilities / Revenue94th percentileNet Margin18th percentile

Revenue

Down

$2,762,267

Down $229,828 (-7.7%) from 2018

Expenses

Down

$2,986,136

Down $126,810 (-4.1%) from 2018

Net Income

Down

-$223,869

Down $103,018 (-85%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth18th percentile

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

$60M$40M$20M$0-$20MAssets 2010: $39,717,509Liabilities 2010: $40,483,849Net Assets 2010: -$766,3402010Assets 2011: $42,823,468Liabilities 2011: $43,652,445Net Assets 2011: -$828,9772011Assets 2012: $53,186,717Liabilities 2012: $53,864,817Net Assets 2012: -$678,1002012Assets 2013: $57,493,793Liabilities 2013: $58,133,408Net Assets 2013: -$639,6152013Assets 2018: $16,573,420Liabilities 2018: $16,779,461Net Assets 2018: -$206,0412018Assets 2019: $15,943,329Liabilities 2019: $16,169,793Net Assets 2019: -$226,4642019Assets 2020: $15,607,942Liabilities 2020: $15,718,333Net Assets 2020: -$110,3912020Assets 2021: $16,648,405Liabilities 2021: $16,214,847Net Assets 2021: $433,5582021Assets 2022: $56,430,962Liabilities 2022: $55,183,909Net Assets 2022: $1,247,0532022Assets 2023: $56,664,043Liabilities 2023: $54,750,464Net Assets 2023: $1,913,5792023Assets 2024: $57,508,543Liabilities 2024: $53,975,722Net Assets 2024: $3,532,8212024

Highlighted filing

2019

Assets$15,943,329
Liabilities$16,169,793
Net Assets-$226,464
Open 2019 Filing

Operations Trend

Revenue Growth22nd percentile

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

$10M$5.0M$0-$5.0MExpenses 2010: $4,573,2122010Expenses 2011: $4,617,9972011Expenses 2012: $5,149,3222012Revenue 2013: $6,762,562Expenses 2013: $6,737,499Net Income 2013: $25,0632013Revenue 2018: $2,992,095Expenses 2018: $3,112,946Net Income 2018: -$120,8512018Revenue 2019: $2,762,267Expenses 2019: $2,986,136Net Income 2019: -$223,8692019Revenue 2020: $3,259,617Expenses 2020: $3,143,533Net Income 2020: $116,0842020Revenue 2021: $3,545,544Expenses 2021: $3,272,715Net Income 2021: $272,8292021Revenue 2022: $8,774,223Expenses 2022: $7,610,956Net Income 2022: $1,163,2672022Revenue 2023: $8,523,306Expenses 2023: $7,856,780Net Income 2023: $666,5262023Revenue 2024: $9,047,776Expenses 2024: $7,428,534Net Income 2024: $1,619,2422024

Highlighted filing

2019

Revenue$2,762,267
Expenses$2,986,136
Net Income-$223,869
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Aug 11, 2020
Return Version
2019v5.0
Gross Receipts
$2,773,514
Mission and Program Overview

Mission

To preserve affordable housing, including the development and preservation of affordable mobilehome park and manufactured housing community living.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$13,874,514$13,501,735▼ $372,779
Cash and Non-Interest-Bearing Accounts$811,453$803,728▼ $7,725
Savings and Temporary Cash Investments$773,851$789,028▲ $15,177
Accounts Receivable$579,070$554,291▼ $24,779
Receivables From Officers Etc$174,814$0▼ $174,814
Intangible Assets$98,741$87,084▼ $11,657
Prepaid Expenses and Deferred Charges$16,803$22,673▲ $5,870
Other Notes and Loans Receivable, Net$22,306$18,330▼ $3,976
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Inventories for Sale or Use-$0-
Total Assets$16,426,823$15,943,329▼ $483,494
Other Assets Total$75,271$166,460▲ $91,189
Liabilities
Mortgage Notes Payable Secured by Investment Property$13,904,057$13,620,898▼ $283,159
Other Liabilities$1,007,050$1,067,817▲ $60,767
Tax Exempt Bond Liabilities$808,709$759,562▼ $49,147
Accounts Payable and Accrued Expenses$529,098$549,008▲ $19,910
Deferred Revenue$180,504$172,508▼ $7,996
Total Liabilities$16,429,418$16,169,793▼ $259,625
Net Assets / Fund Balance
Net Assets With Donor Restrictions$74,621$74,895▲ $274
Net Assets Without Donor Restrictions$-77,216$-301,359▼ $224,143
Total Net Assets Fund Balance$-2,595$-226,464▼ $223,869
Total Liabilities and Net Assets / Fund Balance$16,426,823$15,943,329▼ $483,494

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$6,363,469$3,647,501$10,010,970
Land$6,186,207-$6,186,207
Buildings$917,609$672,218$1,589,827
Other Land Buildings$17,798$46,233$64,031
Equipment$16,652$18,364$35,016
Compensation and Service Providers
Top Officer Pay21st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Diane PriestSec/TreasurerFT$96,050$96,050

Board Members and Trustees

NameTitle
Maurice A PriestPresident
Bruce KempVice President
Dan HauserDirector
John TennysonDirector
Len CarlsonDirector
Steve CluteDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
Maurice PriestConsulting2 Downriver Ct, Sacramento, CA 95831$120,000
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,757,365
Investment Income
$4,902
Other Revenue
$0
Change in Net Assets
$-223,869

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,762,267
Revenue Not Reported on Form 990
$4,355,682
Total Revenue per Audited Statements
$7,117,949
Total Revenue per Form 990
$2,762,267
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,449,102
Salaries, Compensation, and Employee Benefits$537,034
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$607,720--$607,720
Depreciation Depletion$330,095$82,523-$412,618
Other Salaries and Wages$250,943$62,736-$313,679
Fees for Services Other$153,886$30,190-$184,076
Fees for Services Management$126,594$31,649-$158,243
Fees for Services Accounting$107,795$26,949-$134,744
Current Officers, Directors, Trustees, and Key Employees$76,840$19,210-$96,050
Insurance$74,109$18,527-$92,636
Other Employee Benefits$71,371$17,843-$89,214
All Other Expenses$60,744$13,268-$74,012
Occupancy$33,623$8,406-$42,029
Payroll Taxes$30,473$7,618-$38,091
Other Expenses$23,480$113,260-$23,480
Fees for Services Legal$15,247$3,812-$19,059
Travel$10,396$2,599-$12,995
Advertising$4,186--$4,186
Office Expenses$637$159-$796
Total Functional Expenses$2,547,387$438,749$0$2,986,136

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,939,101
Expenses Not Reported on Form 990$3,952,965
Expenses per Audited Statements$2,986,136
Total Expenses per Form 990$2,986,136
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
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$174,814$0▼ $174,814
Receivables from Disqualified Persons-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Interest$968,424
Tenant Security Deposits$99,393
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

“Maurice A. Priest, President and Director, and Diane Priest, Sec/Treasurer and Director, are husband and wife.”

Form 990, Part VI, Line 11B: Form 990 Review Process

“The Organization hires an outside CPA firm to prepare the 990, before filing the CPA firm provides a draft copy of the 990 for review and approval by management of the Organization.”

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

“Consolidated audited financial, which include the activities included on the group 990, are available upon written request.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Resident Owned Parks Inc
EIN
30-0053792
Phone
9163994993
Address
7420 Greenhaven Drive Suite 125, Sacramento, CA 95831

Signing Officer

Name
Maurice Priest
Title
President
Signed
2020-08-11
Discuss with paid preparer
Yes

Organization Details

Formed
2001
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
5
Employees
24

Preparer

Firm
Russell CPAs
Address
1111 Exposition Blvd Building 100, Sacramento, CA 95815
Preparer
Jason Russell CPA
Phone
9169669366
Supplemental Narrative

Additional Explanations

990 Part X Line 5

“Column (A) beginning of year amount of $174,814 represents an unsecured loan to the wholly owned subsidary, Capistrano Terrace, Inc. Capistrano Terrace, Inc.'s activities are reported on the group 990. These funds were used for cash flow purposes in the process of selling the park. The corporation's assets were sold in 2018. These funds were repaid to the parent, ROP Inc. in 2019.”

Financial Statement Notes

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

“Income reported on Group 990 $4355682”

Part XII, Line 2D: Other expenses and losses per audited F/S

“Expenses reported on Group 990 $3952965”

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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/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0To preserve affordable housing, including the development and preservation of affordable mobilehome park and manufactured housing community living.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt013904057
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt013620898
IRS990/NetAssetsOrFundBalancesBOYAmt0-2595
IRS990/NetAssetsOrFundBalancesEOYAmt0-226464
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-11247
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-11247
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-77216
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-301359
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt08406
IRS990/OccupancyGrp/ProgramServicesAmt033623
IRS990/OccupancyGrp/TotalAmt042029
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0159
IRS990/OfficeExpensesGrp/ProgramServicesAmt0637
IRS990/OfficeExpensesGrp/TotalAmt0796
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt075271
IRS990/OtherAssetsTotalGrp/EOYAmt0166460
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt017843
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt071371
IRS990/OtherEmployeeBenefitsGrp/TotalAmt089214
IRS990/OtherExpensesGrp/Desc0Utilities
IRS990/OtherExpensesGrp/Desc1Repairs & Maintenance
IRS990/OtherExpensesGrp/Desc2Property Taxes
IRS990/OtherExpensesGrp/Desc3Bad Debt
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0113260
IRS990/OtherExpensesGrp/ProgramServicesAmt0453039
IRS990/OtherExpensesGrp/ProgramServicesAmt168062
IRS990/OtherExpensesGrp/ProgramServicesAmt248147
IRS990/OtherExpensesGrp/ProgramServicesAmt323480
IRS990/OtherExpensesGrp/TotalAmt0566299
IRS990/OtherExpensesGrp/TotalAmt168062
IRS990/OtherExpensesGrp/TotalAmt248147
IRS990/OtherExpensesGrp/TotalAmt323480
IRS990/OtherInd0X
IRS990/OtherLiabilitiesGrp/BOYAmt01007050
IRS990/OtherLiabilitiesGrp/EOYAmt01067817
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt062736
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0250943
IRS990/OtherSalariesAndWagesGrp/TotalAmt0313679
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt022306
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt018330
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07618
IRS990/PayrollTaxesGrp/ProgramServicesAmt030473
IRS990/PayrollTaxesGrp/TotalAmt038091
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt016803
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt022673
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0531310
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2532000
IRS990/ProgramServiceRevenueGrp/BusinessCd3221000
IRS990/ProgramServiceRevenueGrp/Desc0Management Fee
IRS990/ProgramServiceRevenueGrp/Desc1Other
IRS990/ProgramServiceRevenueGrp/Desc2Rental
IRS990/ProgramServiceRevenueGrp/Desc3Utilities Rebilled
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0537497
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt15909
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21730019
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3483940
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0537497
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt15909
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21730019
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3483940
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0271936
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt02558015
IRS990/PYProgramServiceRevenueAmt02720159
IRS990/PYRevenuesLessExpensesAmt0-120851
IRS990/PYSalariesCompEmpBnftPaidAmt0554931
IRS990/PYTotalExpensesAmt03112946
IRS990/PYTotalRevenueAmt02992095
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt0174814
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-223869
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02219868
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0773851
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0789028
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0917609
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0672218
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01589827
IRS990ScheduleD/EquipmentGrp/BookValueAmt016652
IRS990ScheduleD/EquipmentGrp/DepreciationAmt018364
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt035016
IRS990ScheduleD/ExpensesNotReportedAmt03952965
IRS990ScheduleD/ExpensesSubtotalAmt02986136
IRS990ScheduleD/LandGrp/BookValueAmt06186207
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt06186207
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt06363469
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt03647501
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt010010970
IRS990ScheduleD/OtherExpensesIncludedAmt03952965
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt017798
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt046233
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt064031
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0968424
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt199393
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Accrued Interest
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Tenant Security Deposits
IRS990ScheduleD/OtherRevenueAmt04355682
IRS990ScheduleD/RevenueNotReportedAmt04355682
IRS990ScheduleD/RevenueSubtotalAmt02762267
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Income reported on Group 990 $4355682
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Expenses reported on Group 990 $3952965
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XII, Line 2d: Other expenses and losses per audited F/S
IRS990ScheduleD/TotalBookValueLandBuildingsAmt013501735
IRS990ScheduleD/TotalExpensesPerForm990Amt02986136
IRS990ScheduleD/TotalLiabilityAmt01067817
IRS990ScheduleD/TotalRevenuePerForm990Amt02762267
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt07117949
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06939101
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Maurice A. Priest, President and Director, and Diane Priest, Sec/Treasurer and Director, are husband and wife.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Organization hires an outside CPA firm to prepare the 990, before filing the CPA firm provides a draft copy of the 990 for review and approval by management of the Organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Consolidated audited financial, which include the activities included on the group 990, are available upon written request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Column (A) beginning of year amount of $174,814 represents an unsecured loan to the wholly owned subsidary, Capistrano Terrace, Inc. Capistrano Terrace, Inc.'s activities are reported on the group 990. These funds were used for cash flow purposes in the process of selling the park. The corporation's assets were sold in 2018. These funds were repaid to the parent, ROP Inc. in 2019.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4990 Part X Line 5
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$15,943,329
Liabilities
$16,169,793
Net assets
-$226,464
Revenue
$2,762,267
Expenses
$2,986,136
Net income
-$223,869
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$57.5$54.0$3.53$9.05$7.43$1.62
2023Detailed filing. Detailed filing data is available for this year.$56.7$54.8$1.91$8.52$7.86$0.67
2022Detailed filing. Detailed filing data is available for this year.$56.4$55.2$1.25$8.77$7.61$1.16
2021Detailed filing. Detailed filing data is available for this year.$16.6$16.2$0.43$3.55$3.27$0.27
2020Detailed filing. Detailed filing data is available for this year.$15.6$15.7$0.11$3.26$3.14$0.12
2019Detailed filing. Detailed filing data is available for this year.$15.9$16.2$0.23$2.76$2.99$0.22
2018Detailed filing. Detailed filing data is available for this year.$16.6$16.8$0.21$2.99$3.11$0.12
2013Detailed filing. Detailed filing data is available for this year.$57.5$58.1$0.64$6.76$6.74$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$53.2$53.9$0.68$5.15
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$42.8$43.7$0.83$4.62
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$39.7$40.5$0.77$4.57