Civic Intelligence

Wild Rose Ranch Communiity Association

990 • Fiscal year 2024 • EIN 33-0455963

Jan 01, 2024 to Dec 31, 2024 • Filed on Mar 05, 2025

Organization ProfileN/A
9665 Chesapeake Drive Suite 300San Diego, CA 92123

(858) 495-0900

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.73x

Higher debt load relative to assets than 92% of similar nonprofits.

2024 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

84th percentile

0.75x

Higher debt load relative to revenue than 84% of similar nonprofits.

2024 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2024

Net Margin

25th percentile

-3.2%

Higher net margin than 25% of similar nonprofits.

2024 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

62nd percentile

$0

Higher top officer pay than 62% of similar nonprofits.

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

2024 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2024

Asset Growth

29th percentile

-1.1%

Faster asset growth than 29% of similar nonprofits.

2024 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

25th percentile

-3.7%

Faster revenue growth than 25% of similar nonprofits.

2024 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Down

$1,051,905

Down $11,850 (-1.1%) from 2023

Net Assets

Down

$279,541

Down $219,919 (-44%) from 2023

Liabilities

Up

$772,364

Up $208,069 (+37%) from 2023

Revenue And Expenses
Liabilities / Revenue84th percentileNet Margin25th percentile

Revenue

Down

$1,024,343

Down $39,040 (-3.7%) from 2023

Expenses

Down

$1,057,262

Down $49,320 (-4.5%) from 2023

Net Income

Up

-$32,919

Up $10,280 (+24%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth29th percentile

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

$1.5M$1.0M$500K$0Assets 2017: $940,305Liabilities 2017: $108,804Net Assets 2017: $831,5012017Assets 2018: $1,116,677Liabilities 2018: $58,044Net Assets 2018: $1,058,6332018Assets 2019: $1,257,452Liabilities 2019: $495,103Net Assets 2019: $762,3492019Assets 2020: $1,379,679Liabilities 2020: $543,415Net Assets 2020: $836,2642020Assets 2021: $1,365,103Liabilities 2021: $56,704Net Assets 2021: $1,308,3992021Assets 2022: $1,096,589Liabilities 2022: $553,930Net Assets 2022: $542,6592022Assets 2023: $1,063,755Liabilities 2023: $564,295Net Assets 2023: $499,4602023Assets 2024: $1,051,905Liabilities 2024: $772,364Net Assets 2024: $279,5412024

Highlighted filing

2024

Assets$1,051,905
Liabilities$772,364
Net Assets$279,541
Open 2024 Filing

Operations Trend

Revenue Growth25th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2017: $865,556Expenses 2017: $913,766Net Income 2017: -$48,2102017Revenue 2018: $971,219Expenses 2018: $744,087Net Income 2018: $227,1322018Revenue 2019: $845,169Expenses 2019: $815,246Net Income 2019: $29,9232019Revenue 2020: $866,197Expenses 2020: $792,282Net Income 2020: $73,9152020Revenue 2021: $941,510Expenses 2021: $947,195Net Income 2021: -$5,6852021Revenue 2022: $1,027,302Expenses 2022: $1,257,004Net Income 2022: -$229,7022022Revenue 2023: $1,063,383Expenses 2023: $1,106,582Net Income 2023: -$43,1992023Revenue 2024: $1,024,343Expenses 2024: $1,057,262Net Income 2024: -$32,9192024

Highlighted filing

2024

Revenue$1,024,343
Expenses$1,057,262
Net Income-$32,919
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 5, 2025
Return Version
2024v5.0
Gross Receipts
$1,024,343
Mission and Program Overview

Mission

Enhancement Of Community Values

The association is a master planned community. It achieves the goals of maintaining and preserving the community's common areas via volunteer committees, forums, and an outside management company.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$828,174$514,451▼ $313,723
Savings and Temporary Cash Investments$200,000$496,000▲ $296,000
Accounts Receivable$25,169$26,278▲ $1,109
Prepaid Expenses and Deferred Charges$5,407$5,206▼ $201
Total Assets$1,063,755$1,051,905▼ $11,850
Other Assets Total$5,005$9,970▲ $4,965
Liabilities
Other Liabilities$486,203$703,392▲ $217,189
Accounts Payable and Accrued Expenses$47,894$38,188▼ $9,706
Deferred Revenue$30,198$30,784▲ $586
Total Liabilities$564,295$772,364▲ $208,069
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$499,460$279,541▼ $219,919
Total Net Assets Fund Balance$499,460$279,541▼ $219,919
Total Liabilities and Net Assets / Fund Balance$1,063,755$1,051,905▼ $11,850
Compensation and Service Providers
Top Officer Pay62nd percentile

Board Members and Trustees

NameTitle
Eric NayPresident
Steve InghamDirector
George GearySecretary
Greg ReeseTreasurer
Yvonne McphersonVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
O'connell Landscape Maintenance INCLandscaping23091 ARROYO VISTA, 23091 ARROYO VISTA, Rancho Santa Margarita, CA 92688$404,459
Walters ManagementManagement25109 JEFFERSON AVE SUITE 300, 25109 JEFFERSON AVE SUITE 300, Murrieta, CA 92562$151,183
The Arbor GroupTree Service15642 SAND CANYON AVE 50037, 15642 SAND CANYON AVE 50037, Irvine, CA 92619$126,115
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$995,261
Investment Income
$29,082
Other Revenue
$0
Change in Net Assets
$-32,919
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,057,262
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
All Other Expenses$180,072--$180,072
Fees for Services Management$83,773--$83,773
Other Expenses$63,602--$63,602
Insurance$39,060--$39,060
Fees for Services Legal$10,759--$10,759
Total Functional Expenses$1,057,262$0$0$1,057,262
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
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Contract Liabilities$703,392
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

“The daily affairs are handled by an onsite staff with financial reporting being handled by an independent management company.”

Form 990, Page 6, Part VI, Line 6

“Anyone who buys a unit in the association automatically becomes a member of the association.”

Form 990, Page 6, Part VI, Line 7A

“Members vote for the board of directors for the upcoming year at the annual meeting.”

Form 990, Page 6, Part VI, Line 7B

“Decisions that require a vote of the membership because of statutory or the governing documents require approval by an established percentage of the community.”

Form 990, Page 6, Part VI, Line 11B

“The board of directors reviews all tax filings before submitting them to federal and state agencies.”

Form 990, Page 6, Part VI, Line 12C

“Any officer having a direct or indirect interest in any decision recuses themself.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Wild Rose Ranch Community
EIN
33-0455963
Phone
8584950900
Address
9665 CHESAPEAKE DRIVE SUITE 300, SAN DIEGO, CA 92123

Signing Officer

Name
Eric Nay
Title
President
Phone
8584950900
Signed
2025-03-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eric Nay
Formed
1990
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

Firm
Newman Certified Public Accountant Pc
Address
2111 PALOMAR AIRPORT RD STE 140, CARLSBAD, CA 92011-1419
Preparer
Jeremy Newman
Phone
8445607300
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Common area repair&maint 53,940 0 0 administrative 47,649 0 0 collection costs 40,807 0 0 street sweeping 15,000 0 0 community and social act. 11,065 0 0 pest control 5,297 0 0 lighting & electrical 2,301 0 0 architectural expense 2,150 0 0 state income taxes 1,314 0 0 licenses, permits and fee 549 0 0 total 180,072 0 0”

Form 990, Part XI, Line 9

“Transfer to contract liabilities -187,000”

Raw XML Appendix341 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt047894
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt038188
IRS990/AccountsReceivableGrp/BOYAmt025169
IRS990/AccountsReceivableGrp/EOYAmt026278
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE ASSOCIATION IS A MASTER PLANNED COMMUNITY. IT ACHIEVES THE GOALS OF MAINTAINING AND PRESERVING THE COMMUNITY'S COMMON AREAS VIA VOLUNTEER COMMITTEES, FORUMS, AND AN OUTSIDE MANAGEMENT COMPANY.
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0180072
IRS990/AllOtherExpensesGrp/TotalAmt0180072
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0WALTERS MANAGEMENT
IRS990/BooksInCareOfDetail/PhoneNum08584950900
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt09665 CHESAPEAKE DR STE 300
IRS990/BooksInCareOfDetail/USAddress/CityNm0SAN DIEGO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd092123
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0828174
IRS990/CashNonInterestBearingGrp/EOYAmt0514451
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt03
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/CompensationAmt0404459
IRS990/ContractorCompensationGrp/CompensationAmt1151183
IRS990/ContractorCompensationGrp/CompensationAmt2126115
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt023091 ARROYO VISTA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt125109 JEFFERSON AVE SUITE 300
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt215642 SAND CANYON AVE 50037
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine2Txt023091 ARROYO VISTA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine2Txt125109 JEFFERSON AVE SUITE 300
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine2Txt215642 SAND CANYON AVE 50037
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0RANCHO SANTA MARGARITA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1MURRIETA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm2IRVINE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd2CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd092688
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd192562
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd292619
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0O'CONNELL LANDSCAPE MAINTENANCE INC
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1WALTERS MANAGEMENT
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt2THE ARBOR GROUP
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine2Txt0O'CONNELL LANDSCAPE MAINTENANCE INC
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine2Txt1WALTERS MANAGEMENT
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine2Txt2THE ARBOR GROUP
IRS990/ContractorCompensationGrp/ServicesDesc0LANDSCAPING
IRS990/ContractorCompensationGrp/ServicesDesc1MANAGEMENT
IRS990/ContractorCompensationGrp/ServicesDesc2TREE SERVICE
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt029082
IRS990/CYOtherExpensesAmt01057262
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0995261
IRS990/CYRevenuesLessExpensesAmt0-32919
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt01057262
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01024343
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt030198
IRS990/DeferredRevenueGrp/EOYAmt030784
IRS990/DelegationOfMgmtDutiesInd0true
IRS990/Desc0THE ASSOCIATION IS A MASTER PLANNED COMMUNITY. IT ACHIEVES THE GOALS OF MAINTAINING AND PRESERVING THE COMMUNITY'S COMMON AREAS VIA VOLUNTEER COMMITTEES, FORUMS, AND AN OUTSIDE MANAGEMENT COMPANY.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt01057262
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt010759
IRS990/FeesForServicesLegalGrp/TotalAmt010759
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt083773
IRS990/FeesForServicesManagementGrp/TotalAmt083773
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0STEVE INGHAM
IRS990/Form990PartVIISectionAGrp/PersonNm1ERIC NAY
IRS990/Form990PartVIISectionAGrp/PersonNm2YVONNE MCPHERSON
IRS990/Form990PartVIISectionAGrp/PersonNm3GREG REESE
IRS990/Form990PartVIISectionAGrp/PersonNm4GEORGE GEARY
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01990
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01024343
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt039060
IRS990/InsuranceGrp/TotalAmt039060
IRS990/InvestmentIncomeGrp/ExclusionAmt029082
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt029082
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE ASSOCIATION IS A MASTER PLANNED COMMUNITY. IT ACHIEVES THE GOALS OF MAINTAINING AND PRESERVING THE COMMUNITY'S COMMON AREAS VIA VOLUNTEER COMMITTEES, FORUMS, AND AN OUTSIDE MANAGEMENT COMPANY.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0499460
IRS990/NetAssetsOrFundBalancesEOYAmt0279541
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0499460
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0279541
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt05005
IRS990/OtherAssetsTotalGrp/EOYAmt09970
IRS990/OtherChangesInNetAssetsAmt0-187000
IRS990/OtherExpensesGrp/Desc0LANDSCAPING
IRS990/OtherExpensesGrp/Desc1TREE TRIMMING
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/Desc3BAD DEBT
IRS990/OtherExpensesGrp/ProgramServicesAmt0402002
IRS990/OtherExpensesGrp/ProgramServicesAmt1142853
IRS990/OtherExpensesGrp/ProgramServicesAmt2135141
IRS990/OtherExpensesGrp/ProgramServicesAmt363602
IRS990/OtherExpensesGrp/TotalAmt0402002
IRS990/OtherExpensesGrp/TotalAmt1142853
IRS990/OtherExpensesGrp/TotalAmt2135141
IRS990/OtherExpensesGrp/TotalAmt363602
IRS990/OtherLiabilitiesGrp/BOYAmt0486203
IRS990/OtherLiabilitiesGrp/EOYAmt0703392
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05407
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05206
IRS990/PrincipalOfficerNm0ERIC NAY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0813990
IRS990/ProgramServiceRevenueGrp/BusinessCd1813990
IRS990/ProgramServiceRevenueGrp/BusinessCd2813990
IRS990/ProgramServiceRevenueGrp/BusinessCd3813990
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERS ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/Desc1COLLECTION INCOME
IRS990/ProgramServiceRevenueGrp/Desc2VIOLATION INCOME
IRS990/ProgramServiceRevenueGrp/Desc3OTHER MEMBER INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0919804
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt142506
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt226000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt36951
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0919804
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt142506
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt226000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt36951
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt023731
IRS990/PYOtherExpensesAmt01106582
IRS990/PYProgramServiceRevenueAmt01039652
IRS990/PYRevenuesLessExpensesAmt0-43199
IRS990/PYTotalExpensesAmt01106582
IRS990/PYTotalRevenueAmt01063383
IRS990/ReconcilationRevenueExpnssAmt0-32919
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0995261
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0200000
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0496000
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0703392
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CONTRACT LIABILITIES
IRS990ScheduleD/TotalLiabilityAmt0703392
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE DAILY AFFAIRS ARE HANDLED BY AN ONSITE STAFF WITH FINANCIAL REPORTING BEING HANDLED BY AN INDEPENDENT MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANYONE WHO BUYS A UNIT IN THE ASSOCIATION AUTOMATICALLY BECOMES A MEMBER OF THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS VOTE FOR THE BOARD OF DIRECTORS FOR THE UPCOMING YEAR AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DECISIONS THAT REQUIRE A VOTE OF THE MEMBERSHIP BECAUSE OF STATUTORY OR THE GOVERNING DOCUMENTS REQUIRE APPROVAL BY AN ESTABLISHED PERCENTAGE OF THE COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS REVIEWS ALL TAX FILINGS BEFORE SUBMITTING THEM TO FEDERAL AND STATE AGENCIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ANY OFFICER HAVING A DIRECT OR INDIRECT INTEREST IN ANY DECISION RECUSES THEMSELF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NO DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7COMMON AREA REPAIR&MAINT 53,940 0 0 ADMINISTRATIVE 47,649 0 0 COLLECTION COSTS 40,807 0 0 STREET SWEEPING 15,000 0 0 COMMUNITY AND SOCIAL ACT. 11,065 0 0 PEST CONTROL 5,297 0 0 LIGHTING & ELECTRICAL 2,301 0 0 ARCHITECTURAL EXPENSE 2,150 0 0 STATE INCOME TAXES 1,314 0 0 LICENSES, PERMITS AND FEE 549 0 0 TOTAL 180,072 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8TRANSFER TO CONTRACT LIABILITIES -187,000
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01063755
IRS990/TotalAssetsEOYAmt01051905
IRS990/TotalAssetsGrp/BOYAmt01063755
IRS990/TotalAssetsGrp/EOYAmt01051905
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01057262
IRS990/TotalFunctionalExpensesGrp/TotalAmt01057262
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0564295
IRS990/TotalLiabilitiesEOYAmt0772364
IRS990/TotalLiabilitiesGrp/BOYAmt0564295
IRS990/TotalLiabilitiesGrp/EOYAmt0772364
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0499460
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0279541
IRS990/TotalProgramServiceExpensesAmt01057262
IRS990/TotalProgramServiceRevenueAmt0995261
IRS990/TotalRevenueGrp/ExclusionAmt029082
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0995261
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01024343
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01063755
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01051905
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt09665 CHESAPEAKE DR STE 300
IRS990/USAddress/CityNm0SAN DIEGO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092123
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ERIC NAY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08584950900
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WILD ROSE RANCH COMMUNITY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WILD
ReturnHeader/Filer/EIN0330455963
ReturnHeader/Filer/PhoneNum08584950900
ReturnHeader/Filer/USAddress/AddressLine1Txt09665 CHESAPEAKE DRIVE SUITE 300
ReturnHeader/Filer/USAddress/CityNm0SAN DIEGO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092123
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263519134
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NEWMAN CERTIFIED PUBLIC ACCOUNTANT PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02111 PALOMAR AIRPORT RD STE 140
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CARLSBAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0920111419
ReturnHeader/PreparerPersonGrp/PhoneNum08445607300
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEREMY NEWMAN
ReturnHeader/ReturnTs02025-10-23T17:40:09-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,051,905
Liabilities
$772,364
Net assets
$279,541
Revenue
$1,024,343
Expenses
$1,057,262
Net income
-$32,919
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.05$0.77$0.28$1.02$1.06$0.03
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.06$0.56$0.50$1.06$1.11$0.04
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.55$0.54$1.03$1.26$0.23
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.37$0.06$1.31$0.94$0.95$0.01
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.38$0.54$0.84$0.87$0.79$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.26$0.50$0.76$0.85$0.82$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.12$0.06$1.06$0.97$0.74$0.23
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.94$0.11$0.83$0.87$0.91$0.05
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2024 filings • 501(c)4 • $1M-$5M nonprofits