Liabilities / Assets
95th percentile
Higher debt load relative to assets than 95% of similar nonprofits.
Orangecrest Country Community Assn
990 • Fiscal year 2023 • EIN 33-0912426
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.94x
Liabilities / Revenue
95th percentile
Higher debt load relative to revenue than 95% of similar nonprofits.
Net Margin
35th percentile
Higher net margin than 35% 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
30th percentile
Faster asset growth than 30% of similar nonprofits.
Revenue Growth
76th percentile
Faster revenue growth than 76% of similar nonprofits.
Balance Sheet
Assets
Down$3,189,431
Down $36,426 (-1.1%) from 2022
Net Assets
Down$199,268
Down $190,650 (-49%) from 2022
Liabilities
Up$2,990,163
Up $154,224 (+5.4%) from 2022
Revenue And Expenses
Revenue
Up$1,118,059
Up $251,198 (+29%) from 2022
Expenses
Up$1,108,708
Up $339,451 (+44%) from 2022
Net Income
Down$9,351
Down $88,253 (-90%) from 2022
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Mar 1, 2022 to Feb 28, 2023
- Signed
- Sep 27, 2023
- Return Version
- 2022v5.0
- Gross Receipts
- $1,118,059
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 | $1,469,954 | $2,034,555 | ▲ $564,601 |
| Savings and Temporary Cash Investments | $1,700,000 | $1,100,000 | ▼ $600,000 |
| Accounts Receivable | $46,524 | $33,872 | ▼ $12,652 |
| Prepaid Expenses and Deferred Charges | $9,379 | - | - |
| Total Assets | $3,225,857 | $3,189,431 | ▼ $36,426 |
| Other Assets Total | - | $21,004 | - |
| Liabilities | |||
| Other Liabilities | $621 | $2,909,358 | ▲ $2,908,737 |
| Deferred Revenue | $2,822,886 | $58,582 | ▼ $2,764,304 |
| Accounts Payable and Accrued Expenses | $12,432 | $22,223 | ▲ $9,791 |
| Total Liabilities | $2,835,939 | $2,990,163 | ▲ $154,224 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $389,918 | $199,268 | ▼ $190,650 |
| Total Net Assets Fund Balance | $389,918 | $199,268 | ▼ $190,650 |
| Total Liabilities and Net Assets / Fund Balance | $3,225,857 | $3,189,431 | ▼ $36,426 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Scott Corn | President |
| Jolyn Murphy | Member at La |
| Jeremy Goldman | Secretary |
| George Anderson | Treasurer |
| Jennifer Moore | Vice Preside |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Park West Landscape Maintenance | Property Mgmt | 22421 GILBERTO SUITE A, Rancho Santa Margarita, CA 92688 | $507,116 |
| Action Property Management | - | 2603 MAIN STREET SUITE 500, Irvine, CA 92614 | $135,609 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $1,083,620
- Investment Income
- $34,439
- Other Revenue
- $0
- Change in Net Assets
- $9,351
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $1,118,059
- Total Revenue per Audited Statements
- $1,118,059
- Total Revenue per Form 990
- $1,118,059
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $1,108,708 |
| 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 | - | $135,609 | - | $135,609 |
| Fees for Services Legal | $9,598 | $89,945 | - | $99,543 |
| Office Expenses | - | $49,683 | - | $49,683 |
| All Other Expenses | $47,011 | $1,972 | - | $48,983 |
| Other Expenses | $31,700 | - | - | $31,700 |
| Insurance | $31,430 | - | - | $31,430 |
| Total Functional Expenses | $831,499 | $277,209 | $0 | $1,108,708 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,108,708 |
| Total Expenses per Audited Statements | $1,108,708 |
| Total Expenses per Form 990 | $1,108,708 |
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 | $2,906,765 |
| Income Tax Payable | $2,593 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- Yes
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- Yes
- Management duties delegated
- Yes
Governance Explanations
Form 990, Page 6, Part VI, Line 3
“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 virture of owning a unit in the community.”
Form 990, Page 6, Part VI, 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, 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 12C
“The association's code of conduct policy includes a written conflict of interest clause which requires compliance from all officers and directors.”
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 of 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
- Orangecrest Country Community
- EIN
- 33-0912426
- Phone
- 9494500202
- Address
- 2603 MAIN STREET SUITE 500, IRVINE, CA 92614
Signing Officer
- Name
- Scott Corn
- Title
- President
- Phone
- 9494500202
- Signed
- 2023-09-27
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Scott Corn
- Formed
- 2000
- Legal Domicile
- CA
- Voting Board Members
- 5
- Independent Board Members
- 5
- Employees
- 0
- Volunteers
- 5
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 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.”
Form 990, Part XI, Line 9
“Interefund transfer -200,001”
Form 990, Page 12, 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 Appendix343 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 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 12432 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 22223 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 46524 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 33872 |
| 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/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1972 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 47011 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 48983 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | ACTION PROPERTY MANAGEMENT |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9494500202 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2603 MAIN ST STE 500 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | IRVINE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 92614 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 1469954 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 2034555 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 507116 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 135609 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 22421 GILBERTO SUITE A |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 1 | 2603 MAIN STREET SUITE 500 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | RANCHO SANTA MARGARITA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | IRVINE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 92688 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 1 | 92614 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | PARK WEST LANDSCAPE MAINTENANCE |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | ACTION PROPERTY MANAGEMENT |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | PROPERTY MGMT |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 34439 |
| IRS990/CYOtherExpensesAmt | 0 | 1108708 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1083620 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 9351 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 1108708 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1118059 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 2822886 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 58582 |
| 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 RIVERSIDE, 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 | 831499 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 89945 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 9598 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 99543 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 135609 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 135609 |
| 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/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | 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 | JOLYN MURPHY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | SCOTT CORN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JENNIFER MOORE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JEREMY GOLDMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | GEORGE ANDERSON |
| 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 LA |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TREASURER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2000 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1118059 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 31430 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 31430 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 34439 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 34439 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | 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 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 389918 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 199268 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 389918 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 199268 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 49683 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 49683 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 21004 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -200001 |
| IRS990/OtherExpensesGrp/Desc | 0 | LANDSCAPE & IRRIGATION |
| IRS990/OtherExpensesGrp/Desc | 1 | UTILITIES |
| IRS990/OtherExpensesGrp/Desc | 2 | BAD DEBT EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 3 | PAINTING & ASPHALT |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 555682 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 107841 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 48237 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 31700 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 555682 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 107841 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 48237 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 31700 |
| IRS990/OtherInd | 0 | X |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 621 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 2909358 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 9379 |
| IRS990/PrincipalOfficerNm | 0 | SCOTT CORN |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 313990 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 313990 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | OWNERS ASSESSMENTS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | MEMBER INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 881332 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 202288 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 881332 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 202288 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 11017 |
| IRS990/PYOtherExpensesAmt | 0 | 769257 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 855844 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 97604 |
| IRS990/PYTotalExpensesAmt | 0 | 769257 |
| IRS990/PYTotalRevenueAmt | 0 | 866861 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 9351 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 1083620 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1700000 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1100000 |
| 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 | 1108708 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 2906765 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 2593 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CONTRACT LIABILITIES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | INCOME TAX PAYABLE |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1118059 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1108708 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 2909358 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1118059 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1118059 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1108708 |
| 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 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. |
| 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 VIRTURE OF OWNING A UNIT IN THE COMMUNITY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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 | 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'S CODE OF CONDUCT POLICY INCLUDES A WRITTEN CONFLICT OF INTEREST CLAUSE WHICH REQUIRES COMPLIANCE FROM ALL OFFICERS AND DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE ASSOCIATION HAS NO EMPLOYEES. THE ASSOCIATION DOES NOT COMPENSATE ITS OFFICERS OR BOARD OF DIRECTORS. NO POLICY OF 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/ExplanationTxt | 10 | INTEREFUND TRANSFER -200,001 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | 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 - 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 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PAGE 6, PART VI, LINE 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | FORM 990, PART XI, LINE 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | FORM 990, PAGE 12, PART XII, LINE 2C |
| 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 | 3225857 |
| IRS990/TotalAssetsEOYAmt | 0 | 3189431 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 3225857 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 3189431 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 277209 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 831499 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1108708 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 2835939 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 2990163 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 2835939 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 2990163 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 389918 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 199268 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 831499 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1083620 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 34439 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1083620 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1118059 |
| IRS990/TotalVolunteersCnt | 0 | 5 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 3225857 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 3189431 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 2603 MAIN STREET SUITE 500 |
| IRS990/USAddress/CityNm | 0 | IRVINE |
| IRS990/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/USAddress/ZIPCd | 0 | 92614 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | HTTPS://WWW.ORANGECRESTCOUNTRY.COM/ |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | SCOTT CORN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9494500202 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2023-09-27 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | ORANGECREST COUNTRY COMMUNITY |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ORAN |
| ReturnHeader/Filer/EIN | 0 | 330912426 |
| ReturnHeader/Filer/PhoneNum | 0 | 9494500202 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2603 MAIN STREET SUITE 500 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | IRVINE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 92614 |
| 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 | 2023-10-27 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JEREMY NEWMAN |
| ReturnHeader/ReturnTs | 0 | 2023-10-27T13:51:55-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | SCOTT |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | CORN |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2022-03-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-02-28 |
| ReturnHeader/TaxYr | 0 | 2022 |
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
- $3,189,431
- Liabilities
- $2,990,163
- Net assets
- $199,268
- Revenue
- $1,118,059
- Expenses
- $1,108,708
- Net income
- $9,351