Liabilities / Assets
82nd percentile
Higher debt load relative to assets than 82% of similar nonprofits.
EIN 47-4690503 • 501(c)4 • Foothill Ranch, CA
Profile
To provide for the general maintenance and management of the common area facilities throughout the community and to promote the common good and general welfare of the brookfield ontario ranch master planned community.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
82nd percentile
Higher debt load relative to assets than 82% of similar nonprofits.
Liabilities / Revenue
78th percentile
Higher debt load relative to revenue than 78% of similar nonprofits.
Net Margin
58th percentile
Higher net margin than 58% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
44th percentile
Faster asset growth than 44% of similar nonprofits.
Revenue Growth
52nd percentile
Faster revenue growth than 52% of similar nonprofits.
Assets
Up$5,081,475
Up $713,887 (+16%) from 2023
Liabilities
Down$1,489,094
Down $196,077 (-12%) from 2023
Net Assets
Up$3,592,381
Up $909,964 (+34%) from 2023
Revenue
Up$3,871,560
Up $256,300 (+7.1%) from 2023
Expenses
Down$2,961,596
Down $166,495 (-5.3%) from 2023
Net Income
Up$909,964
Up $422,795 (+87%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
To promote the common good and general welfare of the brookfield ontario ranch community through the management of a common interest development; and to manage, maintain and operate the master common areas of the brookfield ontario ranch residential district which will benefit and link the entire brookfield ontario ranch community.
To provide for the general maintenance and management of the common area facilities throughout the community and to promote the common good and general welfare of the brookfield ontario ranch master planned community.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $2,179,497 | $2,115,397 | ▼ $64,100 |
| Savings and Temporary Cash Investments | $662,576 | $1,201,275 | ▲ $538,699 |
| Investments in Publicly Traded Securities | $1,131,415 | $1,168,103 | ▲ $36,688 |
| Cash and Non-Interest-Bearing Accounts | $283,856 | $339,837 | ▲ $55,981 |
| Accounts Receivable | $91,884 | $192,123 | ▲ $100,239 |
| Prepaid Expenses and Deferred Charges | $1,195 | $983 | ▼ $212 |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Total Assets | $4,367,588 | $5,081,475 | ▲ $713,887 |
| Other Assets Total | $17,165 | $63,757 | ▲ $46,592 |
| Liabilities | |||
| Unsecured Notes Loans Payable | $1,382,449 | $1,129,610 | ▼ $252,839 |
| Deferred Revenue | $135,074 | $148,418 | ▲ $13,344 |
| Accounts Payable and Accrued Expenses | $145,619 | $139,367 | ▼ $6,252 |
| Other Liabilities | $22,029 | $71,699 | ▲ $49,670 |
| Total Liabilities | $1,685,171 | $1,489,094 | ▼ $196,077 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $1,387,857 | $2,383,063 | ▲ $995,206 |
| Net Assets Without Donor Restrictions | $1,294,560 | $1,209,318 | ▼ $85,242 |
| Total Net Assets Fund Balance | $2,682,417 | $3,592,381 | ▲ $909,964 |
| Total Liabilities and Net Assets / Fund Balance | $4,367,588 | $5,081,475 | ▲ $713,887 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $2,115,397 | $384,603 | $2,500,000 |
| Name | Title |
|---|---|
| Meagan Knecht | President |
| Lee Jones | Vice President |
| Bart Hayashi | Director |
| Paul Perscell | Secretary |
| Colin Koch | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $2,433,076 |
| Salaries, Compensation, and Employee Benefits | $528,520 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $528,520 | - | - | $528,520 |
| Fees for Services Management | - | $183,413 | - | $183,413 |
| Other Expenses | $127,733 | $322,040 | - | $127,733 |
| All Other Expenses | $75,728 | $5,538 | - | $81,266 |
| Interest | $65,358 | - | - | $65,358 |
| Depreciation Depletion | $64,100 | - | - | $64,100 |
| Insurance | - | $50,711 | - | $50,711 |
| Fees for Services Accounting | - | $5,150 | - | $5,150 |
| Total Functional Expenses | $2,394,744 | $566,852 | $0 | $2,961,596 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $2,961,596 |
| Total Expenses per Audited Statements | $2,961,596 |
| Total Expenses per Form 990 | $2,961,596 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
| Liability | Amount |
|---|---|
| Interfund Borrowings | $58,598 |
| Other Current Liabilities | $7,775 |
| State Taxes Payable | $5,326 |
“The daily affairs and monthly financial reporting are handled by the management company which has an onsite lifestyle director and offsite general manager and assistant; all of which are employed by the management company. Such financial reporting is reviewed by the board of directors at their monthly meetings.”
“Anyone who buys a unit in the association automatically becomes a member of the association.”
“Members vote for the board of directors for the upcoming year at the annual meeting.”
“Decisions that require a vote of the membership because of statutory or the governing documents require approval by an established percentage of the community.”
“The board of directors reviews all tax filings before submitting them to federal and state agencies.”
“The board reviews and approves the staff salaries when the budgets are reviewed.”
“They are available upon request.”
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 | 145619 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 139367 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 91884 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 192123 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE FOR THE GENERAL MAINTENANCE AND MANAGEMENT OF THE COMMON AREA FACILITIES THROUGHOUT THE COMMUNITY AND TO PROMOTE THE COMMON GOOD AND GENERAL WELFARE OF THE BROOKFIELD ONTARIO RANCH MASTER PLANNED COMMUNITY. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 5538 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 75728 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 81266 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | false |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Associa - PCM |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9497687261 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 27051 Towne Centre Drive |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Foothill Rancho |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 92610 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 283856 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 339837 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 0 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 58519 |
| IRS990/CYOtherExpensesAmt | 0 | 2433076 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 3813041 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 909964 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 528520 |
| IRS990/CYTotalExpensesAmt | 0 | 2961596 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 3871560 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 135074 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 148418 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | true |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 64100 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 64100 |
| IRS990/Desc | 0 | THE ASSOCIATION PROVIDES FOR THE MAINTENANCE OF LANDSCAPE, RECREATIONAL FACILITIES, AND OTHER COMMON AREAS IN THE MASTER-PLANNED DEVELOPMENT. THE ASSOCIATION ALSO PROVIDES FOR THE ARCHITECTURAL INTEGRITY OF THE COMMUNITY. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1387857 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 2383063 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 7 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | false |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 2394744 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 5150 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 5150 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 183413 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 183413 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/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 | Bart Hayashi |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Meagan Knecht |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Colin Koch |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Paul Perscell |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Lee Jones |
| 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 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Vice President |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2015 |
| 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/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 3871560 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 50711 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 50711 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 65358 |
| IRS990/InterestGrp/TotalAmt | 0 | 65358 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 58519 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 58519 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 1131415 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 1168103 |
| IRS990/IRPDocumentCnt | 0 | 15 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 384603 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 2179497 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 2115397 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 2500000 |
| 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 | TO PROVIDE FOR THE GENERAL MAINTENANCE AND MANAGEMENT OF THE COMMON AREA FACILITIES THROUGHOUT THE COMMUNITY AND TO PROMOTE THE COMMON GOOD AND GENERAL WELFARE OF THE BROOKFIELD ONTARIO RANCH MASTER PLANNED COMMUNITY. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2682417 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 3592381 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1294560 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1209318 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 17165 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 63757 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Repairs & Maintenance |
| IRS990/OtherExpensesGrp/Desc | 1 | Utilities |
| IRS990/OtherExpensesGrp/Desc | 2 | G & A |
| IRS990/OtherExpensesGrp/Desc | 3 | Reserve Repairs and Maint. |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 322040 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 1101847 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 431458 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 127733 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 1101847 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 431458 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 322040 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 127733 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 22029 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 71699 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 528520 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 528520 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 1195 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 983 |
| IRS990/PrincipalOfficerNm | 0 | Meagan Knecht |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | ARCHITECTRUAL FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | MEMBER INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | Membership Dues & Assessments |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | RECOVERY OF UNCOLLECTIBLE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3500 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 141333 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 3668208 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 3500 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 141333 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 3668208 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 41307 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 2615865 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 3573953 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 487169 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 512226 |
| IRS990/PYTotalExpensesAmt | 0 | 3128091 |
| IRS990/PYTotalRevenueAmt | 0 | 3615260 |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 909964 |
| IRS990/RegularMonitoringEnfrcInd | 0 | false |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 3668208 |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 662576 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1201275 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 2115397 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 384603 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 2500000 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2961596 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 58598 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 7775 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 5326 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Interfund Borrowings |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Other Current Liabilities |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | State Taxes Payable |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 3871560 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 2115397 |
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| IRS990ScheduleD/TotalLiabilityAmt | 0 | 71699 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 3871560 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 3871560 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2961596 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE DAILY AFFAIRS AND MONTHLY FINANCIAL REPORTING ARE HANDLED BY THE MANAGEMENT COMPANY WHICH HAS AN ONSITE LIFESTYLE DIRECTOR AND OFFSITE GENERAL MANAGER AND ASSISTANT; ALL OF WHICH ARE EMPLOYED BY THE MANAGEMENT COMPANY. SUCH FINANCIAL REPORTING IS REVIEWED BY THE BOARD OF DIRECTORS AT THEIR MONTHLY MEETINGS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ANYONE WHO BUYS A UNIT IN THE ASSOCIATION AUTOMATICALLY BECOMES A MEMBER OF THE ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | MEMBERS VOTE FOR THE BOARD OF DIRECTORS FOR THE UPCOMING YEAR AT THE ANNUAL MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DECISIONS THAT REQUIRE A VOTE OF THE MEMBERSHIP BECAUSE OF STATUTORY OR THE GOVERNING DOCUMENTS REQUIRE APPROVAL BY AN ESTABLISHED PERCENTAGE OF THE COMMUNITY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE BOARD OF DIRECTORS REVIEWS ALL TAX FILINGS BEFORE SUBMITTING THEM TO FEDERAL AND STATE AGENCIES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE BOARD REVIEWS AND APPROVES THE STAFF SALARIES WHEN THE BUDGETS ARE REVIEWED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THEY 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 B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section B, Line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Section C, Line 19 |
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| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 5081475 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 7 |
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| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 566852 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 2394744 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 2961596 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1685171 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1489094 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1685171 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1489094 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 2682417 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 3592381 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 2394744 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 3813041 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 58519 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3813041 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 3871560 |
| IRS990/TotalVolunteersCnt | 0 | 15 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 4367588 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 5081475 |
| IRS990/TravelGrp/TotalAmt | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt | 0 | 1382449 |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 1129610 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 27051 Towne Centre Drive 200 |
| IRS990/USAddress/CityNm | 0 | Foothill Ranch |
| IRS990/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/USAddress/ZIPCd | 0 | 92610 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Meagan Knecht |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-04-24 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Brookfield Ontario Ranch |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BROO |
| ReturnHeader/Filer/EIN | 0 | 474690503 |
| ReturnHeader/Filer/PhoneNum | 0 | 9497687261 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 27051 Towne Centre Drive 200 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Foothill Ranch |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 92610 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 330271663 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Fox & Stephens CPAs Inc |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 9302 Pittsburgh Ave Ste 200 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Rancho Cucamonga |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 91730 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9099806050 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Matthew P Holland CPA |
| ReturnHeader/ReturnTs | 0 | 2025-04-24T12:07:35-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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