Liabilities / Assets
93rd percentile
Higher debt load relative to assets than 93% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
93rd percentile
Higher debt load relative to assets than 93% of similar nonprofits.
Liabilities / Revenue
88th percentile
Higher debt load relative to revenue than 88% of similar nonprofits.
Net Margin
41st percentile
Higher net margin than 41% of similar nonprofits.
Top Officer Pay
86th percentile
Higher top officer pay than 86% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
24th percentile
Faster asset growth than 24% of similar nonprofits.
Revenue Growth
66th percentile
Faster revenue growth than 66% of similar nonprofits.
Assets
Down$291,021
Down $37,771 (-11%) from 2018
Net Assets
Down$110,791
Down $187,871 (-63%) from 2018
Liabilities
Up$180,230
Up $150,100 (+498%) from 2018
Revenue
Up$483,536
Up $35,233 (+7.9%) from 2018
Expenses
Down$485,508
Down $9,344 (-1.9%) from 2018
Net Income
Up-$1,972
Up $44,577 (+96%) from 2018
Enhancement of community values.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $193,050 | $181,994 | ▼ $11,056 |
| Cash and Non-Interest-Bearing Accounts | $111,809 | $94,729 | ▼ $17,080 |
| Accounts Receivable | $18,681 | $8,448 | ▼ $10,233 |
| Total Assets | $328,792 | $291,021 | ▼ $37,771 |
| Other Assets Total | $5,252 | $5,850 | ▲ $598 |
| Liabilities | |||
| Other Liabilities | $13,302 | $163,004 | ▲ $149,702 |
| Accounts Payable and Accrued Expenses | $16,828 | $17,226 | ▲ $398 |
| Total Liabilities | $30,130 | $180,230 | ▲ $150,100 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $185,900 | - | - |
| Net Assets Without Donor Restrictions | $112,762 | $110,791 | ▼ $1,971 |
| Total Net Assets Fund Balance | $298,662 | $110,791 | ▼ $187,871 |
| Total Liabilities and Net Assets / Fund Balance | $328,792 | $291,021 | ▼ $37,771 |
| Name | Title |
|---|---|
| Elisabeth Phillips | President |
| David Shinn | Director |
| Sheri Connolly | Treasurer |
| Cami Surette | VP/interim S |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Green Valley Landscape | Lansdcape | 1182 INDUSTRIAL AVENUE, Escondido, CA 92029 | $168,000 |
| Line Item | Amount |
|---|---|
| Other Expenses | $485,508 |
| 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 |
|---|---|---|---|---|
| Fees for Services Management | - | $57,212 | - | $57,212 |
| Other Expenses | $32,238 | - | - | $32,238 |
| Fees for Services Other | $26,156 | - | - | $26,156 |
| All Other Expenses | $14,436 | - | - | $14,436 |
| Fees for Services Legal | $12,145 | - | - | $12,145 |
| Office Expenses | - | $9,747 | - | $9,747 |
| Insurance | $7,360 | - | - | $7,360 |
| Total Functional Expenses | $418,549 | $66,959 | $0 | $485,508 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $485,508 |
| Total Expenses per Audited Statements | $485,508 |
| Total Expenses per Form 990 | $485,508 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Contract Liabilities | $152,623 |
| Prepaid Assessments | $10,291 |
| Income Taxes Payable | $90 |
“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.”
“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.”
“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.”
“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.”
“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.”
“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.”
“Asc 606 reserve reclass -185,899”
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 | true |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 16828 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 17226 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 18681 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 8448 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | ENHANCEMENT OF COMMUNITY VALUES. |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 14436 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 14436 |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | WALTERS MANAGEMENT |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8584950900 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 9665 CHESAPEAKE DRIVE SUITE 300 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SAN DIEGO |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 92123 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 111809 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 94729 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| 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 | 168000 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 1182 INDUSTRIAL AVENUE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | ESCONDIDO |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 92029 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | GREEN VALLEY LANDSCAPE |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | LANSDCAPE |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 2717 |
| IRS990/CYOtherExpensesAmt | 0 | 485508 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 480819 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -1972 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 485508 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 483536 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | true |
| IRS990/Desc | 0 | THE ASSOCIATION IS A PLANNED COMMUNITY CONSISTING OF 488 RESIDENTIAL HOMES. IT PROVIDES FOR THE MAINTENANCE AND PRESERVATION OF THE COMMUNITY'S COMMON AREAS AND STANDARDS FOR THE HEALTH, WELFARE, BENEFIT AND SAFETY OF ITS RESIDENTS THROUGH VOLUNTEER COMMITTEES AND FORUMS. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 185900 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 418549 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 12145 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 12145 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 57212 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 57212 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 26156 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 26156 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | 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/PersonNm | 0 | ELISABETH PHILLIPS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | CAMI SURETTE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | SHERI CONNOLLY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DAVID SHINN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VP/INTERIM S |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1999 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 483536 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 7360 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 7360 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 2717 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 2717 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| 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 | ENHANCEMENT OF COMMUNITY VALUES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 298662 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 110791 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 112762 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 110791 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 9747 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 9747 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 5252 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 5850 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -185899 |
| IRS990/OtherExpensesGrp/Desc | 0 | LANDSCAPE AND IRRIGATION |
| IRS990/OtherExpensesGrp/Desc | 1 | COMMON AREA MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 2 | UTILITIES |
| IRS990/OtherExpensesGrp/Desc | 3 | BAD DEBT EXPENSE |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 200526 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 72831 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 52857 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 32238 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 200526 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 72831 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 52857 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 32238 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 13302 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 163004 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | ELISABETH PHILLIPS |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | OWNER ASSESSMENTS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | OTHER MEMBER INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 454908 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 25911 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 454908 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 25911 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 1580 |
| IRS990/PYOtherExpensesAmt | 0 | 494852 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 446723 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -46549 |
| IRS990/PYTotalExpensesAmt | 0 | 494852 |
| IRS990/PYTotalRevenueAmt | 0 | 448303 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -1972 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 483536 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 193050 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 181994 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 485508 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 152623 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 10291 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 90 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CONTRACT LIABILITIES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | PREPAID ASSESSMENTS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | INCOME TAXES PAYABLE |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 483536 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 485508 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 163004 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 483536 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 483536 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 485508 |
| 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 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 | 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 | 6 | ASC 606 RESERVE RECLASS -185,899 |
| 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 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 | 328792 |
| IRS990/TotalAssetsEOYAmt | 0 | 291021 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 328792 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 291021 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 66959 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 418549 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 485508 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 30130 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 180230 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 30130 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 180230 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 298662 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 110791 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 418549 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 480819 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 2717 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 480819 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 483536 |
| IRS990/TotalVolunteersCnt | 0 | 4 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 328792 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 291021 |
| 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 | 4 |
| IRS990/VotingMembersIndependentCnt | 0 | 4 |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2020-09-22 18:59:49Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DAVID SHINN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2020-04-07 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | RANCHO VIEJO MASTER ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | RANC |
| ReturnHeader/Filer/EIN | 0 | 330868573 |
| 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 | BB858BA31F04699E906BF4765556342F31FF276D |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | C959F375E44545E182BDADD72DAA1CB255B1937E |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 167.68.16.49 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2020-05-27 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | CD |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 12:52:36 |
| 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 | 2020-05-27 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JEREMY NEWMAN |
| ReturnHeader/ReturnTs | 0 | 2020-05-27T12:52:36-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2019-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2019-12-31 |
| ReturnHeader/TaxYr | 0 | 2019 |
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Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.