Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
1.03x
Liabilities / Revenue
91st percentile
Higher debt load relative to revenue than 91% of similar nonprofits.
Net Margin
24th percentile
Higher net margin than 24% of similar nonprofits.
Top Officer Pay
61st percentile
Higher top officer pay than 61% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
75th percentile
Faster asset growth than 75% of similar nonprofits.
Revenue Growth
15th percentile
Faster revenue growth than 15% of similar nonprofits.
Balance Sheet
Assets
Up$1,897,663
Up $232,652 (+14%) from 2019
Net Assets
Down-$48,454
Down $34,951 (-259%) from 2019
Liabilities
Up$1,946,117
Up $267,603 (+16%) from 2019
Revenue And Expenses
Revenue
Down$815,003
Down $313,182 (-28%) from 2019
Expenses
Up$849,954
Up $40,540 (+5.0%) from 2019
Net Income
Down-$34,951
Down $353,722 (-111%) from 2019
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2020 to Dec 31, 2020
- Signed
- Jul 21, 2021
- Return Version
- 2020v4.1
- Gross Receipts
- $815,003
Mission and Program Overview
Mission
The specific and primary purposes of the association are to bring civic betterments and social improvements by providing for the preservation of the architecture and appearance of the community by owning, operating and maintaining the properties for use of all residents.
To provide and preserve for the use and enjoyment of the community, civic betterments and social improvements for an architecturally beautiful appearance and community oriented amenities.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $657,376 | $922,773 | ▲ $265,397 |
| Savings and Temporary Cash Investments | $900,000 | $900,000 | → $0 |
| Accounts Receivable | $102,493 | $74,225 | ▼ $28,268 |
| Rtn Earn Endowment Incm Other Fnds | $0 | $2,240 | ▲ $2,240 |
| Prepaid Expenses and Deferred Charges | $5,142 | $665 | ▼ $4,477 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $-13,503 | $-50,694 | ▼ $37,191 |
| Total Assets | $1,665,011 | $1,897,663 | ▲ $232,652 |
| Liabilities | |||
| Deferred Revenue | $1,576,913 | $1,822,626 | ▲ $245,713 |
| Accounts Payable and Accrued Expenses | $101,591 | $122,691 | ▲ $21,100 |
| Other Liabilities | $10 | $800 | ▲ $790 |
| Total Liabilities | $1,678,514 | $1,946,117 | ▲ $267,603 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $-13,503 | $-48,454 | ▼ $34,951 |
| Total Liabilities and Net Assets / Fund Balance | $1,665,011 | $1,897,663 | ▲ $232,652 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Alex Naghibi | President |
| Robby Song | Vice President |
| Jason Neterer | Member at Large |
| Glenn Bothwell | Secretary |
| Bob Campbell | Treasurer |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Sunset Landscape Maintenance INC | Landscape Maintenance | 27201 BURBANK AVE, Foothill Ranch, CA 92610 | $361,135 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $790,585
- Program Service Revenue
- $17,946
- Investment Income
- $6,472
- Other Revenue
- $0
- Change in Net Assets
- $-34,951
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $815,003
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $0
- Total Revenue per Audited Statements
- $815,003
- Total Revenue per Form 990
- $815,003
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $849,954 |
| 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 |
|---|---|---|---|---|
| All Other Expenses | $159,485 | $5,245 | - | $164,730 |
| Other Expenses | $73,500 | - | - | $73,500 |
| Fees for Services Management | - | $57,658 | - | $57,658 |
| Office Expenses | $27,787 | - | - | $27,787 |
| Insurance | $12,684 | - | - | $12,684 |
| Fees for Services Legal | $4,842 | - | - | $4,842 |
| Fees for Services Accounting | - | $4,640 | - | $4,640 |
| Total Functional Expenses | $782,411 | $67,543 | $0 | $849,954 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $849,954 |
| Total Expenses per Audited Statements | $849,954 |
| Total Expenses per Form 990 | $849,954 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
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
- In-house lobbying only
- Yes
- Subject to proxy tax
- Yes
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Income Taxes Payable | $800 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- No
- 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
- Yes
- Other officer compensation reviewed
- Yes
- 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, Part VI, Section A, Line 3
“Association's board of directors reviews and approves the tax returns.”
Form 990, Part VI, Section A, Line 6
“As per the governing documents - residents become members by virtue of owning a unit in the community.”
Form 990, Part VI, Section A, Line 7A
“Members have voting rights accorded to then by virtue of owning a unit in the community as specified in the association's governing documents. The members elect a board of directors which provides oversight for the association business affairs as well as services provided by the management company.”
Form 990, Part VI, Section A, Line 7B
“The association's governing documents specify the various resolutions requiring membership approval. Most resolutions require only board of directors approval. The association complies with all state requirements for community interest developments regarding membership approval.”
Form 990, Part VI, Section B, Line 11B
“Association's board of directors reviews and approves the tax returns.”
Form 990, Part VI, Section B, Line 15
“The association has no employees. The association does not compensate its officers or board of directors. No policy or procedure for compensation is required.”
Form 990, Part VI, Section C, Line 18
“All documents required to be disclosed by the association are available upon request at the offices of its management company.”
Form 990, Part VI, Section C, Line 19
“All documents required to be disclosed by the association are available upon request at the offices of its management company.”
Filing and Contact Details
Filer
- Filer Name
- Painted Trails Community Association
- EIN
- 33-0881479
- Phone
- 9497687261
- Address
- 27051 TOWNE CENTRE DR NO 200, FOOTHILL RANCH, CA 92610
Signing Officer
- Name
- Robby Song
- Title
- Vice President
- Phone
- 9497687261
- Signed
- 2021-07-21
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Robby Song
- Formed
- 1999
- Legal Domicile
- CA
- Voting Board Members
- 5
- Independent Board Members
- 5
- Employees
- 0
- Volunteers
- 9
Preparer
- Firm
- Inouye Shively Klatt & Mccorvey Cpas Llp
- Address
- 23041 AVENIDA DE LA CARLOTA 310, LAGUNA HILLS, CA 92653
- Preparer
- Barton E Mccorvey CPA
- Phone
- 9495866640
Supplemental Narrative
Additional Explanations
Form 990, Part IX, Line 24E
“General maintenance and repairs: program service expenses 49,216. Management and general expenses 0. Fundraising expenses 0. Total expenses 49,216. Electricity: program service expenses 40,582. Management and general expenses 0. Fundraising expenses 0. Total expenses 40,582. Pool/spa services: program service expenses 27,201. Management and general expenses 0. Fundraising expenses 0. Total expenses 27,201. Gas: program service expenses 21,918. Management and general expenses 0. Fundraising expenses 0. Total expenses 21,918. Pest control: program service expenses 9,420. Management and general expenses 0. Fundraising expenses 0. Total expenses 9,420. Provision for doubtful accounts: program service expenses 7,103. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,103. General and administrative: program service expenses 0. Management and general expenses 5,245. Fundraising expenses 0. Total expenses 5,245. Paths and trails: program service expenses 3,245. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,245. Income taxes: program service expenses 800. Management and general expenses 0. Fundraising expenses 0. Total expenses 800.”
Form 990 Part XII, Line 2C
“The process of oversight of the association's audit preparation and approval has not changed during the current fiscal year.”
Raw XML Appendix353 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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 101591 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 122691 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 102493 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 74225 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE AND PRESERVE FOR THE USE AND ENJOYMENT OF THE COMMUNITY, CIVIC BETTERMENTS AND SOCIAL IMPROVEMENTS FOR AN ARCHITECTURALLY BEAUTIFUL APPEARANCE AND COMMUNITY ORIENTED AMENITIES. |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 5245 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 159485 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 164730 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 0 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | PCM MANAGEMENT AN ASSOCIA COMPANY |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9497687261 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 27051 TOWNE CENTRE DRIVE STE 200 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | FOOTHILL RANCH |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 92610 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | -13503 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | -50694 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 657376 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 922773 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 361135 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 27201 BURBANK AVE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | FOOTHILL RANCH |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 92610 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | SUNSET LANDSCAPE MAINTENANCE INC |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | LANDSCAPE MAINTENANCE |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 790585 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 6472 |
| IRS990/CYOtherExpensesAmt | 0 | 849954 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 17946 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -34951 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 849954 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 815003 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 1576913 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 1822626 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 1 |
| IRS990/Desc | 0 | THE ASSOCIATION PROVIDES FOR THE PRESERVATION AND MAINTENANCE OF ARCHITECTURE, GREENBELTS, SLOPES, LIGHT FIXTURES, SIGNAGE IN THE PLANNED COMMUNITY IN MISSION VIEJO, CALIFORNIA. IT REGULARLY, THROUGH ITS MAINTENANCE AND PRESERVATION ACTIVITIES, PROVIDES FOR CIVIC BETTERMENTS AND SOCIAL IMPROVEMENTS WHICH PROMOTE THE COMMON GOOD, HEALTH, SAFETY AND GENERAL WELFARE OF THE LOCAL COMMUNITY AND THE PUBLIC AT LARGE. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 782411 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 4640 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 4640 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 4842 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 4842 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 57658 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 57658 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JASON NETERER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | GLENN BOTHWELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ALEX NAGHIBI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | BOB CAMPBELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ROBBY SONG |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | MEMBER AT LARGE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | VICE PRESIDENT |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1999 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 815003 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 12684 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 12684 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 6472 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 6472 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 6 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 790585 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE SPECIFIC AND PRIMARY PURPOSES OF THE ASSOCIATION ARE TO BRING CIVIC BETTERMENTS AND SOCIAL IMPROVEMENTS BY PROVIDING FOR THE PRESERVATION OF THE ARCHITECTURE AND APPEARANCE OF THE COMMUNITY BY OWNING, OPERATING AND MAINTAINING THE PROPERTIES FOR USE OF ALL RESIDENTS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -13503 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -48454 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 27787 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 27787 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | LANDSCAPE SERVICES |
| IRS990/OtherExpensesGrp/Desc | 1 | WATER |
| IRS990/OtherExpensesGrp/Desc | 2 | SECURITY/PATROL SERVICE |
| IRS990/OtherExpensesGrp/Desc | 3 | SLOPES |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 346837 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 82626 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 74650 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 73500 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 346837 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 82626 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 74650 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 73500 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 10 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 800 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 5142 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 665 |
| IRS990/PrincipalOfficerNm | 0 | ROBBY SONG |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 1098621 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 22522 |
| IRS990/PYOtherExpensesAmt | 0 | 809414 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 7042 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 318771 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 809414 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1128185 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -34951 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 0 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 24418 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 2240 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 900000 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 900000 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 1 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 1 |
| IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION HAS MADE NO LOBBYING OR POLITICAL EXPENDITURES. |
| IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, SCHEDULE C |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 849954 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 800 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | INCOME TAXES PAYABLE |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 815003 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 849954 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 800 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 815003 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 815003 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 849954 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ASSOCIATION'S BOARD OF DIRECTORS REVIEWS AND APPROVES THE TAX RETURNS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | AS PER THE GOVERNING DOCUMENTS - RESIDENTS BECOME MEMBERS BY VIRTUE OF OWNING A UNIT IN THE COMMUNITY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | MEMBERS HAVE VOTING RIGHTS ACCORDED TO THEN BY VIRTUE OF OWNING A UNIT IN THE COMMUNITY AS SPECIFIED IN THE ASSOCIATION'S GOVERNING DOCUMENTS. THE MEMBERS ELECT A BOARD OF DIRECTORS WHICH PROVIDES OVERSIGHT FOR THE ASSOCIATION BUSINESS AFFAIRS AS WELL AS SERVICES PROVIDED BY THE MANAGEMENT COMPANY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ASSOCIATION'S GOVERNING DOCUMENTS SPECIFY THE VARIOUS RESOLUTIONS REQUIRING MEMBERSHIP APPROVAL. MOST RESOLUTIONS REQUIRE ONLY BOARD OF DIRECTORS APPROVAL. THE ASSOCIATION COMPLIES WITH ALL STATE REQUIREMENTS FOR COMMUNITY INTEREST DEVELOPMENTS REGARDING MEMBERSHIP APPROVAL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ASSOCIATION'S BOARD OF DIRECTORS REVIEWS AND APPROVES THE TAX RETURNS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ASSOCIATION HAS NO EMPLOYEES. THE ASSOCIATION DOES NOT COMPENSATE ITS OFFICERS OR BOARD OF DIRECTORS. NO POLICY OR PROCEDURE FOR COMPENSATION IS REQUIRED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | ALL DOCUMENTS REQUIRED TO BE DISCLOSED BY THE ASSOCIATION ARE AVAILABLE UPON REQUEST AT THE OFFICES OF ITS MANAGEMENT COMPANY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | ALL DOCUMENTS REQUIRED TO BE DISCLOSED BY THE ASSOCIATION ARE AVAILABLE UPON REQUEST AT THE OFFICES OF ITS MANAGEMENT COMPANY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | GENERAL MAINTENANCE AND REPAIRS: PROGRAM SERVICE EXPENSES 49,216. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 49,216. ELECTRICITY: PROGRAM SERVICE EXPENSES 40,582. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 40,582. POOL/SPA SERVICES: PROGRAM SERVICE EXPENSES 27,201. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 27,201. GAS: PROGRAM SERVICE EXPENSES 21,918. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,918. PEST CONTROL: PROGRAM SERVICE EXPENSES 9,420. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,420. PROVISION FOR DOUBTFUL ACCOUNTS: PROGRAM SERVICE EXPENSES 7,103. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,103. GENERAL AND ADMINISTRATIVE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 5,245. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,245. PATHS AND TRAILS: PROGRAM SERVICE EXPENSES 3,245. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,245. INCOME TAXES: PROGRAM SERVICE EXPENSES 800. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 800. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | THE PROCESS OF OVERSIGHT OF THE ASSOCIATION'S AUDIT PREPARATION AND APPROVAL HAS NOT CHANGED DURING THE CURRENT FISCAL YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION C, LINE 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART IX, LINE 24E |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990 PART XII, LINE 2C |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 1 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 1665011 |
| IRS990/TotalAssetsEOYAmt | 0 | 1897663 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1665011 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1897663 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 790585 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 67543 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 782411 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 849954 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1678514 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1946117 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1678514 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1946117 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | -13503 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -48454 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt | 0 | 17946 |
| IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt | 0 | 17946 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 782411 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 17946 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 24418 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 815003 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 9 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1665011 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1897663 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 27051 TOWNE CENTRE DR NO 200 |
| IRS990/USAddress/CityNm | 0 | FOOTHILL RANCH |
| IRS990/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/USAddress/ZIPCd | 0 | 92610 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 2 |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ROBBY SONG |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | VICE PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9497687261 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2021-07-21 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | PAINTED TRAILS COMMUNITY ASSOCIATION |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | C/O ASSOCIA/PCM |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PAIN |
| ReturnHeader/Filer/EIN | 0 | 330881479 |
| ReturnHeader/Filer/PhoneNum | 0 | 9497687261 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 27051 TOWNE CENTRE DR NO 200 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | FOOTHILL RANCH |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 92610 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 330382278 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | INOUYE SHIVELY KLATT & MCCORVEY CPAS LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 23041 AVENIDA DE LA CARLOTA 310 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | LAGUNA HILLS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 92653 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9495866640 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2021-07-21 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | BARTON E MCCORVEY CPA |
| ReturnHeader/ReturnTs | 0 | 2021-07-22T14:36:09-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | ROBBY |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | SONG |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2020-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2020-12-31 |
| ReturnHeader/TaxYr | 0 | 2020 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2020 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $1,897,663
- Liabilities
- $1,946,117
- Net assets
- -$48,454
- Revenue
- $815,003
- Expenses
- $849,954
- Net income
- -$34,951