Liabilities / Assets
97th percentile
Higher debt load relative to assets than 97% of similar nonprofits.
EIN 46-1313963 • 501(c)4 • Cerritos, CA
Profile
SEE STATEMENT O
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
97th percentile
Higher debt load relative to assets than 97% of similar nonprofits.
Liabilities / Revenue
100th percentile
Higher debt load relative to revenue than 100% of similar nonprofits.
Net Margin
2nd percentile
Higher net margin than 2% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
16th percentile
Faster asset growth than 16% of similar nonprofits.
Revenue Growth
29th percentile
Faster revenue growth than 29% of similar nonprofits.
Assets
Down$501,433
Down $225,260 (-31%) from 2023
Liabilities
Down$20,240
Down $6,780 (-25%) from 2023
Net Assets
Down$481,193
Down $218,480 (-31%) from 2023
Revenue
Down$243,524
Down $25,261 (-9.4%) from 2023
Expenses
Up$462,004
Up $262,224 (+131%) from 2023
Net Income
Down-$218,480
Down $287,485 (-417%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
To develop, operate and maintain common area improvements for the cypress park neighborhood.
The specific and primary purposes of the association are to bring about civic betterment and social improvements by providing for the preservation of the architecture and appearance of the community, and by owning, operating, and maintaining the properties for use of all residents in the entire community on certain real property located in the cypress park neighborhood of los angeles, calif.among the general purposes is to promote the common good, health, safety, and general welfare of all residents within the community. The population of the association is approximately 800. No grants are provided to others. The association owns and maintains amenities within the community. This area is available to residents and their guests in accordance with the association's governing documents.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $548,473 | $348,767 | ▼ $199,706 |
| Rtn Earn Endowment Incm Other Fnds | $548,473 | $348,767 | ▼ $199,706 |
| Cash and Non-Interest-Bearing Accounts | $167,250 | $151,729 | ▼ $15,521 |
| Cap Stk Tr Prin Current Funds | $151,200 | $132,426 | ▼ $18,774 |
| Accounts Receivable | $10,970 | $937 | ▼ $10,033 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Total Assets | $726,693 | $501,433 | ▼ $225,260 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $10,662 | $18,132 | ▲ $7,470 |
| Deferred Revenue | $16,358 | $2,108 | ▼ $14,250 |
| Total Liabilities | $27,020 | $20,240 | ▼ $6,780 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $699,673 | $481,193 | ▼ $218,480 |
| Total Liabilities and Net Assets / Fund Balance | $726,693 | $501,433 | ▼ $225,260 |
| Name | Title |
|---|---|
| Antonio Bermudez | President |
| Kimberly Hartmann | Vice President |
| Kelly Kinnaman | Secretary |
| Mirna Mendoza | Treasurer |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| So Cal Tree & Landscape INC | Monthly Landscape/park Enhancements | 939 W 223RD ST, Torrance, CA 90502 | $348,198 |
| Line Item | Amount |
|---|---|
| Other Expenses | $462,004 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Management | - | $35,416 | - | $35,416 |
| All Other Expenses | $15,234 | $6,492 | - | $21,726 |
| Insurance | $10,995 | - | - | $10,995 |
| Other Expenses | $6,230 | - | - | $6,230 |
| Fees for Services Legal | - | $5,258 | - | $5,258 |
| Fees for Services Accounting | - | $3,048 | - | $3,048 |
| Total Functional Expenses | $411,790 | $50,214 | $0 | $462,004 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $462,004 |
| Total Expenses per Audited Statements | $462,004 |
| Total Expenses per Form 990 | $462,004 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The association uses the services of the management trust to handle day to day operations of the association including collections, bill payments, homeowner assistance, etc. The board has the ultimate responsibility for authorizing payments, selecting vendors, and approving the budget.”
“Upon purchase of a home within the association, each owner becomes a member of the association.”
“The association complies with the provisions and requirements of california civil code section 1363.03 for the election of the board of directors by the membership.”
“Dues increases in excess of the 20% allowed by the davis-sterling act are subject to the approval of membership. Special assessments in excess of 5% of the budget are also subject to membership approval.”
“There were no such committees during 2022”
“Upon preparation, the association's board of directors is provided with a copy of form 990. After reviewing the return, the board's president signs the e-file authorization allowing the cpa to transmit the return.”
“The association retains the services of a management company to monitor board activity and document the minutes of the board meetings. The management company provides the membership with candidate information in conjunction with election meetings.”
“Upon purchase of a home within the development, each owner receives a copy of the association's governing documents through escrow. Copies of the conflict of interest policy and financial statements are available upon request.”
“Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the association and recognize a tax liability if the association has taken an uncertain position that more likely than not would not be sustained upon examination by the irs. Management has analyzed the tax positions taken by the association and has concluded that as of december 31, 2024, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The association is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress. The association's management believes it is no longer subject to income tax examinations for years prior to 2020.”
“Reserve assessments recognized in current year under fasb 606”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 10662 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 18132 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 10970 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 937 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THE SPECIFIC AND PRIMARY PURPOSES OF THE ASSOCIATION ARE TO BRING ABOUT CIVIC BETTERMENT AND SOCIAL IMPROVEMENTS BY PROVIDING FOR THE PRESERVATION OF THE ARCHITECTURE AND APPEARANCE OF THE COMMUNITY, AND BY OWNING, OPERATING, AND MAINTAINING THE PROPERTIES FOR USE OF ALL RESIDENTS IN THE ENTIRE COMMUNITY ON CERTAIN REAL PROPERTY LOCATED IN THE CYPRESS PARK NEIGHBORHOOD OF LOS ANGELES, CALIF.AMONG THE GENERAL PURPOSES IS TO PROMOTE THE COMMON GOOD, HEALTH, SAFETY, AND GENERAL WELFARE OF ALL RESIDENTS WITHIN THE COMMUNITY. THE POPULATION OF THE ASSOCIATION IS APPROXIMATELY 800. NO GRANTS ARE PROVIDED TO OTHERS. THE ASSOCIATION OWNS AND MAINTAINS AMENITIES WITHIN THE COMMUNITY. THIS AREA IS AVAILABLE TO RESIDENTS AND THEIR GUESTS IN ACCORDANCE WITH THE ASSOCIATION'S GOVERNING DOCUMENTS. |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 6492 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 15234 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 21726 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | THE MANAGEMENT TRUST |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5629263372 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 12607 HIDDENCREEK WAY STE R |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | CERRITOS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 90703 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 151200 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 132426 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 167250 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 151729 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 348198 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 939 W 223RD ST |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | TORRANCE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 90502 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | SO CAL TREE & LANDSCAPE INC |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | MONTHLY LANDSCAPE/PARK ENHANCEMENTS |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 240912 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 2544 |
| IRS990/CYOtherExpensesAmt | 0 | 462004 |
| IRS990/CYOtherRevenueAmt | 0 | 68 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -218480 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 462004 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 243524 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 16358 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 2108 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 1 |
| IRS990/Desc | 0 | DEVELOPMENT OF COMMON AREA IMPROVEMENTS FOR TAYLOR YARD DEVELOPMENT IN THE CYPRESS PARK NEIGHBORHOOD. THE IMPROVEMENTS WERE COMPLETED IN 2015, AND THE ASSOCIATION BEGAN ITS POST-CONSTRUCTION OPERATION AS AN ASSOCIATION TO ADMINISTER AND MAINTAIN THE IMPROVEMENTS UNDER THE MASTER DECLARATION FILED WITH THE COUNTY OF LOS ANGELES. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 411790 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 3048 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 3048 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 5258 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 5258 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 35416 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 35416 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | ANTONIO BERMUDEZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | KIMBERLY HARTMANN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MIRNA MENDOZA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | KELLY KINNAMAN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2012 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 243524 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 10995 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 10995 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2544 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 2544 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 240912 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | SEE STATEMENT O |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 699673 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 481193 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | PARK ENHANCEMENTS |
| IRS990/OtherExpensesGrp/Desc | 1 | LANDSCAPE MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 2 | WATER |
| IRS990/OtherExpensesGrp/Desc | 3 | PEST CONTROL |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 293120 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 66513 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 19698 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 6230 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 293120 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 66513 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 19698 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 6230 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 531390 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 68 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 68 |
| IRS990/OtherRevenueTotalAmt | 0 | 68 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | KIMBERLY HARTMANN |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 266208 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 2247 |
| IRS990/PYOtherExpensesAmt | 0 | 199780 |
| IRS990/PYOtherRevenueAmt | 0 | 330 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 69005 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 199780 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 268785 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -218480 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 548473 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 348767 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 548473 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 348767 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 1 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 462004 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 199706 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 199706 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 243524 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ASSOCIATION AND RECOGNIZE A TAX LIABILITY IF THE ASSOCIATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ASSOCIATION AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ASSOCIATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS. THE ASSOCIATION'S MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2020. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | RESERVE ASSESSMENTS RECOGNIZED IN CURRENT YEAR UNDER FASB 606 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 462004 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 243524 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 443230 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 462004 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ASSOCIATION USES THE SERVICES OF THE MANAGEMENT TRUST TO HANDLE DAY TO DAY OPERATIONS OF THE ASSOCIATION INCLUDING COLLECTIONS, BILL PAYMENTS, HOMEOWNER ASSISTANCE, ETC. THE BOARD HAS THE ULTIMATE RESPONSIBILITY FOR AUTHORIZING PAYMENTS, SELECTING VENDORS, AND APPROVING THE BUDGET. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | UPON PURCHASE OF A HOME WITHIN THE ASSOCIATION, EACH OWNER BECOMES A MEMBER OF THE ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ASSOCIATION COMPLIES WITH THE PROVISIONS AND REQUIREMENTS OF CALIFORNIA CIVIL CODE SECTION 1363.03 FOR THE ELECTION OF THE BOARD OF DIRECTORS BY THE MEMBERSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DUES INCREASES IN EXCESS OF THE 20% ALLOWED BY THE DAVIS-STERLING ACT ARE SUBJECT TO THE APPROVAL OF MEMBERSHIP. SPECIAL ASSESSMENTS IN EXCESS OF 5% OF THE BUDGET ARE ALSO SUBJECT TO MEMBERSHIP APPROVAL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THERE WERE NO SUCH COMMITTEES DURING 2022 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | UPON PREPARATION, THE ASSOCIATION'S BOARD OF DIRECTORS IS PROVIDED WITH A COPY OF FORM 990. AFTER REVIEWING THE RETURN, THE BOARD'S PRESIDENT SIGNS THE E-FILE AUTHORIZATION ALLOWING THE CPA TO TRANSMIT THE RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ASSOCIATION RETAINS THE SERVICES OF A MANAGEMENT COMPANY TO MONITOR BOARD ACTIVITY AND DOCUMENT THE MINUTES OF THE BOARD MEETINGS. THE MANAGEMENT COMPANY PROVIDES THE MEMBERSHIP WITH CANDIDATE INFORMATION IN CONJUNCTION WITH ELECTION MEETINGS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | UPON PURCHASE OF A HOME WITHIN THE DEVELOPMENT, EACH OWNER RECEIVES A COPY OF THE ASSOCIATION'S GOVERNING DOCUMENTS THROUGH ESCROW. COPIES OF THE CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| 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 A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART VI, SECTION C, LINE 19 |
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| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| 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 | 726693 |
| IRS990/TotalAssetsEOYAmt | 0 | 501433 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 726693 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 501433 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 240912 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 50214 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 411790 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 462004 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 27020 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 20240 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 27020 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 20240 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 699673 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 481193 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 411790 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2612 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 243524 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 726693 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 501433 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 12607 HIDDENCREEK WAY R |
| IRS990/USAddress/CityNm | 0 | CERRITOS |
| IRS990/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/USAddress/ZIPCd | 0 | 90703 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 4 |
| IRS990/VotingMembersIndependentCnt | 0 | 4 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | KIMBERLY HARTMAN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | VICE PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5629263372 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-02-21 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | TAYLOR YARD MASTER ASSOCIATION |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | C/O THE MANAGEMENT TRUST |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | TAYL |
| ReturnHeader/Filer/EIN | 0 | 461313963 |
| ReturnHeader/Filer/PhoneNum | 0 | 5629263372 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 12607 HIDDENCREEK WAY R |
| ReturnHeader/Filer/USAddress/CityNm | 0 | CERRITOS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 90703 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 330244756 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | OWENS MOSKOWITZ AND ASSOCIATES INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 27792 EL LAZO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | LAGUNA NIGUEL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 92677 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9498515020 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ROBERT A OWENS CPA |
| ReturnHeader/ReturnTs | 0 | 2025-02-23T19:36:03-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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