Liabilities / Assets
91st percentile
Higher debt load relative to assets than 91% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.72x
Liabilities / Revenue
82nd percentile
Higher debt load relative to revenue than 82% of similar nonprofits.
Net Margin
45th percentile
Higher net margin than 45% of similar nonprofits.
Top Officer Pay
58th percentile
Higher top officer pay than 58% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
73rd percentile
Faster asset growth than 73% of similar nonprofits.
Revenue Growth
20th percentile
Faster revenue growth than 20% of similar nonprofits.
Balance Sheet
Assets
Up$1,039,840
Up $117,980 (+13%) from 2018
Net Assets
Down$289,452
Down $549,914 (-66%) from 2018
Liabilities
Up$750,388
Up $667,894 (+810%) from 2018
Revenue And Expenses
Revenue
Down$760,916
Down $90,118 (-11%) from 2018
Expenses
Down$722,426
Down $99,876 (-12%) from 2018
Net Income
Up$38,490
Up $9,758 (+34%) from 2018
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2019 to Dec 31, 2019
- Signed
- Mar 12, 2020
- Return Version
- 2019v5.0
- Gross Receipts
- $760,916
Mission and Program Overview
Mission
Enhancement of community values.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $370,256 | $515,237 | ▲ $144,981 |
| Savings and Temporary Cash Investments | $525,000 | $500,000 | ▼ $25,000 |
| Accounts Receivable | $7,552 | $7,341 | ▼ $211 |
| Total Assets | $921,860 | $1,039,840 | ▲ $117,980 |
| Other Assets Total | $19,052 | $17,262 | ▼ $1,790 |
| Liabilities | |||
| Other Liabilities | $13,700 | $688,608 | ▲ $674,908 |
| Accounts Payable and Accrued Expenses | $68,794 | $61,780 | ▼ $7,014 |
| Total Liabilities | $82,494 | $750,388 | ▲ $667,894 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $588,404 | - | - |
| Net Assets Without Donor Restrictions | $250,962 | $289,452 | ▲ $38,490 |
| Total Net Assets Fund Balance | $839,366 | $289,452 | ▼ $549,914 |
| Total Liabilities and Net Assets / Fund Balance | $921,860 | $1,039,840 | ▲ $117,980 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| David Thelander | President |
| Corey Sinclair | Member at La |
| Dione Martinez | Secretary |
| Fernando Bou | Treasurer |
| Frank Collard | Vice Preside |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Parkwest Landscape | Lanscaping | 2354 N BATAVIA ST, Orange, CA 92865 | $351,624 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $746,789
- Investment Income
- $14,127
- Other Revenue
- $0
- Change in Net Assets
- $38,490
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $760,916
- Total Revenue per Audited Statements
- $760,916
- Total Revenue per Form 990
- $760,916
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $722,426 |
| 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 Management | - | $75,367 | - | $75,367 |
| Office Expenses | - | $40,854 | - | $40,854 |
| All Other Expenses | $39,406 | - | - | $39,406 |
| Other Expenses | $29,988 | - | - | $29,988 |
| Insurance | $19,089 | - | - | $19,089 |
| Fees for Services Legal | - | $17,446 | - | $17,446 |
| Fees for Services Other | $6,100 | - | - | $6,100 |
| Total Functional Expenses | $588,759 | $133,667 | $0 | $722,426 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $722,426 |
| Total Expenses per Audited Statements | $722,426 |
| Total Expenses per Form 990 | $722,426 |
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 |
|---|---|
| Contract Liabilities | $675,409 |
| Prepaid Assessments | $12,888 |
| State Tax Payable | $311 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- Yes
- Audit committee
- 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
- 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 corporation. The board of directors appoints and supervises those who are responsible for the daily activities. The board of directors governs the organization in its pursuit of the corporation's charitable mission, and board members also carry legal and ethical responsibilities because they hold the nonprofit's assets in trust for the public. Furthermore, 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.”
Form 990, Page 6, Part VI, Line 6
“A member of the association would generally be a subscriber to the corporation's memorandum of association (articles of incorporation) with the member's name entered in the corporation's register of members when the firm is registered (or incorporated). Owners automatically become members of the association.”
Form 990, Page 6, Part VI, Line 7A
“The corporation is structured to have members who have the right to elect directors of the corporation. During each year, the corporation holds an annual elections meeting where the association members elect the board members for the next year. The specific method of the board's election process is formally set in the corporation's organizational documents.”
Form 990, Page 6, Part VI, Line 7B
“An organization's governing documents dictate the various resolutions that require membership approval. The 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
“The form 990 and other required state income tax returns are prepared by an independent certified public accountant as part of the review process. These income tax returns are then provided to the board of directors for review and signature authorization prior to their filing.”
Form 990, Page 6, Part VI, Line 12C
“A conflict of interest statement is signed by the board members when they join the board of directors, and this statement is updated for any changes when necessary.”
Form 990, Page 6, Part VI, Line 19
“The corporation's articles of incorporation are available to the public on the state of california's secretary of state website. Other governing documents are available upon request.”
Filing and Contact Details
Filer
- Filer Name
- The Highlands Maintenance
- EIN
- 33-0398908
- Phone
- 8584950900
- Address
- 9665 CHESAPEAKE DRIVE SUITE 300, SAN DIEGO, CA 92123
Signing Officer
- Name
- Fernando Bou
- Title
- Treasurer
- Phone
- 8584950900
- Signed
- 2020-03-12
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- David Thelander
- Formed
- 1989
- Legal Domicile
- CA
- Voting Board Members
- 5
- Independent Board Members
- 5
- Employees
- 0
- Volunteers
- 7
Preparer
- Firm
- Newman Certified Public Accountant Pc
- Address
- 3164 LIONSHEAD AVENUE SUITE B, CARLSBAD, CA 92010
- Preparer
- Jeremy Newman
- Phone
- 7602744029
Supplemental Narrative
Additional Explanations
Form 990, Part XI, Line 9
“Asc 606 - reserve reclass -588,404”
Raw XML Appendix321 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/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 588759 |
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| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 17446 |
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| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | MEMBER AT LA |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1989 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
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| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
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| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
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| IRS990/MissionDesc | 0 | ENHANCEMENT OF COMMUNITY VALUES. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DAILY OPERATIONS ARE MANAGED BY AN INDEPENDENT, PROFESSIONAL MANAGEMENT COMPANY. THE MANAGEMENT COMPANY ACTS AS AN AGENT FOR THE CORPORATION. THE BOARD OF DIRECTORS APPOINTS AND SUPERVISES THOSE WHO ARE RESPONSIBLE FOR THE DAILY ACTIVITIES. THE BOARD OF DIRECTORS GOVERNS THE ORGANIZATION IN ITS PURSUIT OF THE CORPORATION'S CHARITABLE MISSION, AND BOARD MEMBERS ALSO CARRY LEGAL AND ETHICAL RESPONSIBILITIES BECAUSE THEY HOLD THE NONPROFIT'S ASSETS IN TRUST FOR THE PUBLIC. FURTHERMORE, 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | A MEMBER OF THE ASSOCIATION WOULD GENERALLY BE A SUBSCRIBER TO THE CORPORATION'S MEMORANDUM OF ASSOCIATION (ARTICLES OF INCORPORATION) WITH THE MEMBER'S NAME ENTERED IN THE CORPORATION'S REGISTER OF MEMBERS WHEN THE FIRM IS REGISTERED (OR INCORPORATED). OWNERS AUTOMATICALLY BECOME MEMBERS OF THE ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE CORPORATION IS STRUCTURED TO HAVE MEMBERS WHO HAVE THE RIGHT TO ELECT DIRECTORS OF THE CORPORATION. DURING EACH YEAR, THE CORPORATION HOLDS AN ANNUAL ELECTIONS MEETING WHERE THE ASSOCIATION MEMBERS ELECT THE BOARD MEMBERS FOR THE NEXT YEAR. THE SPECIFIC METHOD OF THE BOARD'S ELECTION PROCESS IS FORMALLY SET IN THE CORPORATION'S ORGANIZATIONAL DOCUMENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | AN ORGANIZATION'S GOVERNING DOCUMENTS DICTATE THE VARIOUS RESOLUTIONS THAT REQUIRE MEMBERSHIP APPROVAL. THE 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 | 4 | THE FORM 990 AND OTHER REQUIRED STATE INCOME TAX RETURNS ARE PREPARED BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT AS PART OF THE REVIEW PROCESS. THESE INCOME TAX RETURNS ARE THEN PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND SIGNATURE AUTHORIZATION PRIOR TO THEIR FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | A CONFLICT OF INTEREST STATEMENT IS SIGNED BY THE BOARD MEMBERS WHEN THEY JOIN THE BOARD OF DIRECTORS, AND THIS STATEMENT IS UPDATED FOR ANY CHANGES WHEN NECESSARY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE CORPORATION'S ARTICLES OF INCORPORATION ARE AVAILABLE TO THE PUBLIC ON THE STATE OF CALIFORNIA'S SECRETARY OF STATE WEBSITE. OTHER GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | ASC 606 - RESERVE RECLASS -588,404 |
| 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 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 19 |
| 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 | 921860 |
| IRS990/TotalAssetsEOYAmt | 0 | 1039840 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 921860 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1039840 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 133667 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 588759 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 722426 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 82494 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 750388 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 82494 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 750388 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 839366 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 289452 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 588759 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 746789 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 14127 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 746789 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 760916 |
| IRS990/TotalVolunteersCnt | 0 | 7 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 921860 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1039840 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 9665 CHESAPEAKE DRIVE SUITE 300 |
| IRS990/USAddress/CityNm | 0 | SAN DIEGO |
| IRS990/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/USAddress/ZIPCd | 0 | 92123 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2021-04-22 16:20:28Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | FERNANDO BOU |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8584950900 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2020-03-12 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | THE HIGHLANDS MAINTENANCE |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | CORPORATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | HIGH |
| ReturnHeader/Filer/EIN | 0 | 330398908 |
| ReturnHeader/Filer/PhoneNum | 0 | 8584950900 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 9665 CHESAPEAKE DRIVE SUITE 300 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SAN DIEGO |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 92123 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | 707C1617CD59749002751B9FCFB10D24BCFE7340 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | C959F375E44545E182BDADD72DAA1CB255B1937E |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 167.68.16.49 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2020-05-18 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | CD |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 18:14:56 |
| 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 | 7602744029 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2020-05-18 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JEREMY NEWMAN |
| ReturnHeader/ReturnTs | 0 | 2020-05-18T18:14:56-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2019-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2019-12-31 |
| ReturnHeader/TaxYr | 0 | 2019 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $1,039,840
- Liabilities
- $750,388
- Net assets
- $289,452
- Revenue
- $760,916
- Expenses
- $722,426
- Net income
- $38,490