Liabilities / Assets
97th percentile
Higher debt load relative to assets than 97% of similar nonprofits.
Painted Trails Community Association
990 • Fiscal year 2023 • EIN 33-0881479
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
1.13x
Liabilities / Revenue
95th percentile
Higher debt load relative to revenue than 95% of similar nonprofits.
Net Margin
21st percentile
Higher net margin than 21% 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
70th percentile
Faster asset growth than 70% of similar nonprofits.
Revenue Growth
37th percentile
Faster revenue growth than 37% of similar nonprofits.
Balance Sheet
Assets
Up$2,285,608
Up $226,019 (+11%) from 2022
Net Assets
Down-$300,589
Down $69,760 (-30%) from 2022
Liabilities
Up$2,586,197
Up $295,779 (+13%) from 2022
Revenue And Expenses
Revenue
Up$892,807
Up $8,702 (+1.0%) from 2022
Expenses
Down$962,567
Down $41,806 (-4.2%) from 2022
Net Income
Up-$69,760
Up $50,508 (+42%) from 2022
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2023 to Dec 31, 2023
- Signed
- Oct 14, 2024
- Return Version
- 2023v5.0
- Gross Receipts
- $892,807
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 | $1,516,770 | $1,727,561 | ▲ $210,791 |
| Savings and Temporary Cash Investments | $500,000 | $500,000 | → $0 |
| Accounts Receivable | $41,151 | $9,942 | ▼ $31,209 |
| Prepaid Expenses and Deferred Charges | $1,668 | $3,879 | ▲ $2,211 |
| Rtn Earn Endowment Incm Other Fnds | $108 | $108 | → $0 |
| Cap Stk Tr Prin Current Funds | $-230,937 | $-300,697 | ▼ $69,760 |
| Total Assets | $2,059,589 | $2,285,608 | ▲ $226,019 |
| Other Assets Total | - | $44,226 | - |
| Liabilities | |||
| Other Liabilities | $2,153,609 | $2,412,493 | ▲ $258,884 |
| Accounts Payable and Accrued Expenses | $82,966 | $146,582 | ▲ $63,616 |
| Deferred Revenue | $53,843 | $27,122 | ▼ $26,721 |
| Total Liabilities | $2,290,418 | $2,586,197 | ▲ $295,779 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $-230,829 | $-300,589 | ▼ $69,760 |
| Total Liabilities and Net Assets / Fund Balance | $2,059,589 | $2,285,608 | ▲ $226,019 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Eva Wong | President |
| Joleen Schafer | Director at |
| Debbie Roberts | Controller |
| Bob Campbell | Treasurer |
| Alex Naghibi | Vice Preside |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Softscapes Corporation | Landscaping | 2157 N BATAVIA ST, Orange, CA 92865 | $374,665 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $876,465
- Investment Income
- $16,342
- Other Revenue
- $0
- Change in Net Assets
- $-69,760
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $892,807
- Total Revenue per Audited Statements
- $892,807
- Total Revenue per Form 990
- $892,807
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $962,567 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Management | - | $92,078 | - | $92,078 |
| Office Expenses | $68,276 | - | - | $68,276 |
| Other Expenses | $26,391 | - | - | $26,391 |
| Insurance | $23,750 | - | - | $23,750 |
| Fees for Services Legal | $16,290 | - | - | $16,290 |
| All Other Expenses | $9,304 | - | - | $9,304 |
| Total Functional Expenses | $870,489 | $92,078 | $0 | $962,567 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $962,567 |
| Total Expenses per Audited Statements | $962,567 |
| Total Expenses per Form 990 | $962,567 |
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 |
|---|---|
| Contract Liabilities | $2,376,794 |
| Due To/from Cost Center | $34,875 |
| Income Tax Payable | $824 |
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, Page 6, Part VI, 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, Page 6, Part VI, Line 6
“As per the governing documents - residents become members by virtue of owning a unit in the community.”
Form 990, Page 6, Part VI, Line 7A
“Members have voting rights accorded to them 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's business affairs as well as services provided by the management company.”
Form 990, Page 6, Part VI, 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, Page 6, Part VI, Line 11B
“Association's board of directors reviews and approves the tax returns.”
Form 990, Page 6, Part VI, Line 15A
“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, Page 6, Part VI, Line 15B
“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, Page 6, Part VI, Line 18
“All documents required to be disclosed by the association are available upon request at the offices of its management company.”
Form 990, Page 6, Part VI, 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
- EIN
- 33-0881479
- Phone
- 9497163998
- Address
- 9060 IRVINE CENTER DRIVE SUITE 200, IRVINE, CA 92618
Signing Officer
- Name
- Debbie Roberts
- Title
- Controller
- Signed
- 2024-10-14
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Eva Wong
- Formed
- 1999
- Legal Domicile
- CA
- Voting Board Members
- 4
- Independent Board Members
- 4
- Employees
- 0
- Volunteers
- 4
Preparer
- Firm
- Newman Certified Public Accountant Pc
- Address
- 2701 LOKER AVE W STE 230, CARLSBAD, CA 92010
- Preparer
- Jeremy Newman
- Phone
- 8445607300
Supplemental Narrative
Additional Explanations
FORM 990 - ORGANIZATION'S MISSION
“The specific and primary purposes of the association are to bring civic betterments & social improvements by providing for the preservation of the architecture and appearance of the community by owning, operating & maintaining the properties for use of all residents.”
Raw XML Appendix331 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 |
|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 82966 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 146582 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 41151 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 9942 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| 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/AddressChangeInd | 0 | X |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 9304 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 9304 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | false |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | POWERSTONE PROPERTY MANAGEMENT |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9497163998 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 9060 IRVINE CENTER DRIVE SUITE 200 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | IRVINE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 92618 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | -230937 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | -300697 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 1516770 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1727561 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
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| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | ORANGE |
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| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 92865 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | SOFTSCAPES CORPORATION |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | LANDSCAPING |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 16342 |
| IRS990/CYOtherExpensesAmt | 0 | 962567 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 876465 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -69760 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 962567 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 892807 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 53843 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 27122 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | true |
| 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 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 870489 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 16290 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 16290 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 92078 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 92078 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| 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/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/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JOLEEN SCHAFER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | EVA WONG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ALEX NAGHIBI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | BOB CAMPBELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DEBBIE ROBERTS |
| 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 | DIRECTOR AT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | CONTROLLER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1999 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| 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 | 892807 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 23750 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 23750 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 16342 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 16342 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 6 |
| 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 | THE SPECIFIC AND PRIMARY PURPOSES OF THE ASSOCIATION ARE TO BRING CIVIC BETTERMENTS & SOCIAL IMPROVEMENTS BY PROVIDING FOR THE PRESERVATION OF THE ARCHITECTURE AND APPEARANCE OF THE COMMUNITY BY OWNING, OPERATING & MAINTAINING THE PROPERTIES FOR USE OF ALL RESIDENTS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -230829 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -300589 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 68276 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 68276 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 44226 |
| IRS990/OtherExpensesGrp/Desc | 0 | LANDSCAPING |
| IRS990/OtherExpensesGrp/Desc | 1 | UTILITIES |
| IRS990/OtherExpensesGrp/Desc | 2 | OTHER MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 3 | COMMON AREA R&M |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 404494 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 210106 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 111878 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 26391 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 404494 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 210106 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 111878 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 26391 |
| IRS990/OtherInd | 0 | X |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 2153609 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 2412493 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
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| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 3879 |
| IRS990/PrincipalOfficerNm | 0 | EVA WONG |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 813990 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 813990 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBER ASSESSMENTS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | OTHER MEMBER INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 869823 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 6642 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 869823 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 6642 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 10581 |
| IRS990/PYOtherExpensesAmt | 0 | 1004373 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 873524 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -120268 |
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| IRS990/PYTotalRevenueAmt | 0 | 884105 |
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| IRS990/RegularMonitoringEnfrcInd | 0 | false |
| IRS990/RelatedEntityInd | 0 | false |
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| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 876465 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 108 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 108 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 500000 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 500000 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | false |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | true |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | true |
| IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION HAS MADE NO LOBBYING OR POLITICAL EXPENDITURES. |
| IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE C, PART IV |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 962567 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 2376794 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 34875 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 824 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CONTRACT LIABILITIES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | DUE TO/FROM COST CENTER |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | INCOME TAX PAYABLE |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 892807 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 962567 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 2412493 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 892807 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 892807 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 962567 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE SPECIFIC AND PRIMARY PURPOSES OF THE ASSOCIATION ARE TO BRING CIVIC BETTERMENTS & SOCIAL IMPROVEMENTS BY PROVIDING FOR THE PRESERVATION OF THE ARCHITECTURE AND APPEARANCE OF THE COMMUNITY BY OWNING, OPERATING & MAINTAINING THE PROPERTIES FOR USE OF ALL RESIDENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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 | 2 | AS PER THE GOVERNING DOCUMENTS - RESIDENTS BECOME MEMBERS BY VIRTUE OF OWNING A UNIT IN THE COMMUNITY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | MEMBERS HAVE VOTING RIGHTS ACCORDED TO THEM 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'S BUSINESS AFFAIRS AS WELL AS SERVICES PROVIDED BY THE MANAGEMENT COMPANY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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 | 5 | ASSOCIATION'S BOARD OF DIRECTORS REVIEWS AND APPROVES THE TAX RETURNS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | 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 | 7 | 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 | 8 | ALL DOCUMENTS REQUIRED TO BE DISCLOSED BY THE ASSOCIATION ARE AVAILABLE UPON REQUEST AT THE OFFICES OF ITS MANAGEMENT COMPANY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | ALL DOCUMENTS REQUIRED TO BE DISCLOSED BY THE ASSOCIATION ARE AVAILABLE UPON REQUEST AT THE OFFICES OF ITS MANAGEMENT COMPANY. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PAGE 6, PART VI, LINE 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | true |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 2059589 |
| IRS990/TotalAssetsEOYAmt | 0 | 2285608 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2059589 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2285608 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 92078 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 870489 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 962567 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 2290418 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 2586197 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 2290418 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 2586197 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | -230829 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -300589 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 870489 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 876465 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 16342 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 876465 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 892807 |
| IRS990/TotalVolunteersCnt | 0 | 4 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 2059589 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2285608 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 9060 IRVINE CENTER DRIVE SUITE 200 |
| IRS990/USAddress/CityNm | 0 | IRVINE |
| IRS990/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/USAddress/ZIPCd | 0 | 92618 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 4 |
| IRS990/VotingMembersIndependentCnt | 0 | 4 |
| IRS990/WebsiteAddressTxt | 0 | PAINTEDTRAILSHOA.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2024-10-15 13:58:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DEBBIE ROBERTS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CONTROLLER |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-10-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | PAINTED TRAILS COMMUNITY |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PAIN |
| ReturnHeader/Filer/EIN | 0 | 330881479 |
| ReturnHeader/Filer/PhoneNum | 0 | 9497163998 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 9060 IRVINE CENTER DRIVE SUITE 200 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | IRVINE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 92618 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 263519134 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | NEWMAN CERTIFIED PUBLIC ACCOUNTANT PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2701 LOKER AVE W STE 230 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CARLSBAD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 92010 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8445607300 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2024-10-30 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JEREMY NEWMAN |
| ReturnHeader/ReturnTs | 0 | 2024-10-30T15:29:21-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-12-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $2,285,608
- Liabilities
- $2,586,197
- Net assets
- -$300,589
- Revenue
- $892,807
- Expenses
- $962,567
- Net income
- -$69,760