Liabilities / Assets
97th percentile
Higher debt load relative to assets than 97% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
1.08x
Liabilities / Revenue
92nd percentile
Higher debt load relative to revenue than 92% of similar nonprofits.
Net Margin
15th percentile
Higher net margin than 15% 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
39th percentile
Faster asset growth than 39% of similar nonprofits.
Revenue Growth
56th percentile
Faster revenue growth than 56% of similar nonprofits.
Balance Sheet
Assets
Up$1,953,003
Up $55,340 (+2.9%) from 2020
Net Assets
Down-$146,863
Down $98,409 (-203%) from 2020
Liabilities
Up$2,099,866
Up $153,749 (+7.9%) from 2020
Revenue And Expenses
Revenue
Up$900,715
Up $85,712 (+11%) from 2020
Expenses
Up$999,124
Up $149,170 (+18%) from 2020
Net Income
Down-$98,409
Down $63,458 (-182%) from 2020
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2021 to Dec 31, 2021
- Signed
- Sep 22, 2022
- Return Version
- 2021v4.2
- Gross Receipts
- $900,715
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 | $922,773 | $1,205,576 | ▲ $282,803 |
| Savings and Temporary Cash Investments | $900,000 | $700,000 | ▼ $200,000 |
| Accounts Receivable | $74,225 | $45,068 | ▼ $29,157 |
| Prepaid Expenses and Deferred Charges | $665 | $2,359 | ▲ $1,694 |
| Rtn Earn Endowment Incm Other Fnds | $2,240 | $108 | ▼ $2,132 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $-50,694 | $-146,971 | ▼ $96,277 |
| Total Assets | $1,897,663 | $1,953,003 | ▲ $55,340 |
| Liabilities | |||
| Deferred Revenue | $1,822,626 | $1,995,386 | ▲ $172,760 |
| Accounts Payable and Accrued Expenses | $122,691 | $103,680 | ▼ $19,011 |
| Other Liabilities | $800 | $800 | → $0 |
| Total Liabilities | $1,946,117 | $2,099,866 | ▲ $153,749 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $-48,454 | $-146,863 | ▼ $98,409 |
| Total Liabilities and Net Assets / Fund Balance | $1,897,663 | $1,953,003 | ▲ $55,340 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Jason a Neterer | Vice President |
| Eva Wong | Director-at-large |
| Robert Campbell | Treasurer |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Sunset Landscape Maintenance INC | Landscape Maintenance | 27201 BURBANK AVE, Foothill Ranch, CA 92610 | $363,135 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $893,036
- Program Service Revenue
- $6,404
- Investment Income
- $1,275
- Other Revenue
- $0
- Change in Net Assets
- $-98,409
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $900,715
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $0
- Total Revenue per Audited Statements
- $900,715
- Total Revenue per Form 990
- $900,715
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $999,124 |
| 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 | $178,438 | $20,879 | - | $199,317 |
| Fees for Services Management | - | $77,784 | - | $77,784 |
| Other Expenses | $67,589 | - | - | $67,589 |
| Office Expenses | $30,568 | - | - | $30,568 |
| Insurance | $20,840 | - | - | $20,840 |
| Fees for Services Legal | $8,339 | - | - | $8,339 |
| Fees for Services Accounting | - | $2,820 | - | $2,820 |
| Total Functional Expenses | $897,641 | $101,483 | $0 | $999,124 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $999,124 |
| Total Expenses per Audited Statements | $999,124 |
| Total Expenses per Form 990 | $999,124 |
| 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 |
|---|---|
| State 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 hires (under a competitive bid process approved by the board of directors) the services of a professional management company which manages the day to day administrative duties of the organization subject to the oversight of the board of directors. The management company acts as an agent for the association.”
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 200, FOOTHILL RANCH, CA 92610
Signing Officer
- Name
- Jason a Neterer
- Title
- Vice President
- Phone
- 9497687261
- Signed
- 2022-09-22
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Jason a Neterer
- Formed
- 1999
- Legal Domicile
- CA
- Voting Board Members
- 3
- Independent Board Members
- 3
- Employees
- 0
- Volunteers
- 3
Preparer
- Firm
- INOUYE SHIVELY KLATT & MCCORVEY CPA'S
- Address
- 23282 MILL CREEK DRIVE SUITE 200, 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 62,324. Management and general expenses 0. Fundraising expenses 0. Total expenses 62,324. Electricity: program service expenses 43,752. Management and general expenses 0. Fundraising expenses 0. Total expenses 43,752. Gas: program service expenses 35,041. Management and general expenses 0. Fundraising expenses 0. Total expenses 35,041. General and administrative: program service expenses 0. Management and general expenses 20,879. Fundraising expenses 0. Total expenses 20,879. Painting: program service expenses 18,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 18,000. Pest control: program service expenses 11,330. Management and general expenses 0. Fundraising expenses 0. Total expenses 11,330. Refuse disposal: program service expenses 5,947. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,947. Provision for doubtful accounts: program service expenses 1,244. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,244. 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 Appendix337 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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|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 103680 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 74225 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 45068 |
| 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 | 20879 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 178438 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 199317 |
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| 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 | -50694 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | -146971 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 922773 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1205576 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
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| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
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| 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 | 893036 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1275 |
| IRS990/CYOtherExpensesAmt | 0 | 999124 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 6404 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -98409 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 999124 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 900715 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 1822626 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 1995386 |
| 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 | 897641 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 2820 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 2820 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 8339 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 8339 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 77784 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 77784 |
| 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/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JASON A NETERER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ROBERT CAMPBELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | EVA WONG |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR-AT-LARGE |
| 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 | 3 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 900715 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 3 |
| 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 | 20840 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 20840 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1275 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1275 |
| 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 | 893036 |
| 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 | -48454 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -146863 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 30568 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 30568 |
| 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 | POOL/SPA SERVICES |
| IRS990/OtherExpensesGrp/Desc | 2 | WATER |
| IRS990/OtherExpensesGrp/Desc | 3 | SECURITY/PATROL SERVICE |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 381926 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 124893 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 85048 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 67589 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 381926 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 124893 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 85048 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 67589 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 800 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 800 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
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| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 2359 |
| IRS990/PrincipalOfficerNm | 0 | JASON A NETERER |
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| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 790585 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 6472 |
| IRS990/PYOtherExpensesAmt | 0 | 849954 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 17946 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -34951 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 849954 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 815003 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -98409 |
| 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 | 7679 |
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| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 108 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 900000 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 700000 |
| 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 | 999124 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 800 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | STATE INCOME TAXES PAYABLE |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 900715 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 999124 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 800 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 900715 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 900715 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 999124 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ASSOCIATION HIRES (UNDER A COMPETITIVE BID PROCESS APPROVED BY THE BOARD OF DIRECTORS) THE SERVICES OF A PROFESSIONAL MANAGEMENT COMPANY WHICH MANAGES THE DAY TO DAY ADMINISTRATIVE DUTIES OF THE ORGANIZATION SUBJECT TO THE OVERSIGHT OF THE BOARD OF DIRECTORS. THE MANAGEMENT COMPANY ACTS AS AN AGENT FOR THE ASSOCIATION. |
| 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 62,324. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 62,324. ELECTRICITY: PROGRAM SERVICE EXPENSES 43,752. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 43,752. GAS: PROGRAM SERVICE EXPENSES 35,041. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 35,041. GENERAL AND ADMINISTRATIVE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 20,879. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,879. PAINTING: PROGRAM SERVICE EXPENSES 18,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,000. PEST CONTROL: PROGRAM SERVICE EXPENSES 11,330. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,330. REFUSE DISPOSAL: PROGRAM SERVICE EXPENSES 5,947. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,947. PROVISION FOR DOUBTFUL ACCOUNTS: PROGRAM SERVICE EXPENSES 1,244. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,244. 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 | 1897663 |
| IRS990/TotalAssetsEOYAmt | 0 | 1953003 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1897663 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1953003 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 893036 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 101483 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 897641 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 999124 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1946117 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 2099866 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1946117 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 2099866 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | -48454 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -146863 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt | 0 | 6404 |
| IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt | 0 | 6404 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 897641 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 6404 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 7679 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 900715 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 3 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1897663 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1953003 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 27051 TOWNE CENTRE DR 200 |
| IRS990/USAddress/CityNm | 0 | FOOTHILL RANCH |
| IRS990/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/USAddress/ZIPCd | 0 | 92610 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 3 |
| IRS990/VotingMembersIndependentCnt | 0 | 3 |
| 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 | 3 |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JASON A NETERER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | VICE PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9497687261 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2022-09-22 |
| 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 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 CPA'S |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 23282 MILL CREEK DRIVE SUITE 200 |
| 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 | 2022-09-22 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | BARTON E MCCORVEY CPA |
| ReturnHeader/ReturnTs | 0 | 2022-10-24T12:42:54-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | JASON |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | NETERER |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2021-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2021-12-31 |
| ReturnHeader/TaxYr | 0 | 2021 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2021 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $1,953,003
- Liabilities
- $2,099,866
- Net assets
- -$146,863
- Revenue
- $900,715
- Expenses
- $999,124
- Net income
- -$98,409
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