Liabilities / Assets
90th percentile
Higher debt load relative to assets than 90% of similar nonprofits.
The Colonies Master Association
EIN 82-0563941 • 501(c)4 • Victorville, CA
Profile
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.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.65x
Liabilities / Revenue
82nd percentile
Higher debt load relative to revenue than 82% of similar nonprofits.
Net Margin
26th percentile
Higher net margin than 26% of similar nonprofits.
Top Officer Pay
63rd percentile
Higher top officer pay than 63% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
38th percentile
Faster asset growth than 38% of similar nonprofits.
Revenue Growth
27th percentile
Faster revenue growth than 27% of similar nonprofits.
Balance Sheet
Assets
Up$1,142,842
Up $10,119 (+0.9%) from 2023
Liabilities
Up$739,163
Up $45,409 (+6.5%) from 2023
Net Assets
Down$403,679
Down $35,290 (-8.0%) from 2023
Revenue
Down$1,221,589
Down $28,419 (-2.3%) from 2023
Expenses
Up$1,256,879
Up $72,771 (+6.1%) from 2023
Net Income
Down-$35,290
Down $101,190 (-154%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $1,142,842
- Liabilities
- $739,163
- Net assets
- $403,679
- Revenue
- $1,221,589
- Expenses
- $1,256,879
- Net income
- -$35,290
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Apr 24, 2025
- Return Version
- 2024v5.1
- Gross Receipts
- $1,221,589
Mission and Program Overview
Mission
To promote the common good, health, safety and general welfare for 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 | |||
| Savings and Temporary Cash Investments | $355,636 | $860,578 | ▲ $504,942 |
| Cap Stk Tr Prin Current Funds | $438,969 | $403,679 | ▼ $35,290 |
| Cash and Non-Interest-Bearing Accounts | $736,537 | $227,511 | ▼ $509,026 |
| Accounts Receivable | $23,668 | $39,059 | ▲ $15,391 |
| Prepaid Expenses and Deferred Charges | $15,694 | $15,694 | → $0 |
| 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 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Land, Buildings, and Equipment, Net | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Total Assets | $1,132,723 | $1,142,842 | ▲ $10,119 |
| Other Assets Total | $1,188 | $0 | ▼ $1,188 |
| Liabilities | |||
| Other Liabilities | $659,476 | $647,124 | ▼ $12,352 |
| Deferred Revenue | $19,724 | $49,303 | ▲ $29,579 |
| Accounts Payable and Accrued Expenses | $14,554 | $42,736 | ▲ $28,182 |
| Total Liabilities | $693,754 | $739,163 | ▲ $45,409 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $438,969 | $403,679 | ▼ $35,290 |
| Total Liabilities and Net Assets / Fund Balance | $1,132,723 | $1,142,842 | ▲ $10,119 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Sarah Lee | President |
| Edward Wong | Vice President |
| Marcus Valle | Member at Large |
| Mique Rohrer II | Secretary |
| Karen Randell | Treasurer |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Andre Landscape Service | Landscaping | 521 N Virginia Ave, Azusa, CA 91702 | $519,529 |
| First Choice Community Management | Management | PO Box 300, Victorville, CA 92393 | $143,380 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $1,203,199
- Investment Income
- $18,390
- Other Revenue
- $0
- Change in Net Assets
- $-35,290
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $1,256,879 |
| 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 | - | $134,461 | - | $134,461 |
| All Other Expenses | $83,073 | $9,631 | - | $92,704 |
| Other Expenses | $63,611 | - | - | $63,611 |
| Insurance | $13,040 | - | - | $13,040 |
| Fees for Services Legal | $4,695 | - | - | $4,695 |
| Fees for Services Accounting | $1,780 | - | - | $1,780 |
| Total Functional Expenses | $1,112,787 | $144,092 | $0 | $1,256,879 |
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
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Contract liabilities | $647,124 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- 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
- Yes
- Conflict-of-interest policy
- No
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- Yes
- Management duties delegated
- Yes
Governance Explanations
Form 990, Part VI, Section A, Line 3
“Association hires (under a competitive bid process approved by the board of directors) the services of a professional management company which manages the day to day administrative duties of the organization subject to the oversight of the board of directors. The management company acts as an agent for the association.”
Form 990, Part VI, Section A, Line 6
“As per the governing documents - residents become members by virtue of owning a unit in the community.”
Form 990, Part VI, Section A, Line 7A
“Members have voting rights accorded to 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 business affairs as well as services provided by the management company.”
Form 990, Part VI, Section A, Line 7B
“The association's governing documents specify the various resolutions requiring membership approval. Most resolutions require only board of directors approval. The association complies with all state requirements for community interest developments regarding membership approval.”
Form 990, Part VI, Section B, Line 11B
“Association's board of directors reviews and approves the tax returns.”
Form 990, Part VI, Section B, Line 15A
“The Association has no employees. The Association does not compensate its officers or board of directors. No policy or procedures for compensation is required.”
Form 990, Part VI, Section B, Line 15B
“The Association has no employees. The Association does not compensate its officers or board of directors. No policy or procedures for compensation is required.”
Form 990, Part VI, Section C, Line 18
“All documents required to be disclosed by the association are available upon request at the offices of its management company.”
Form 990, Part VI, Section C, Line 19
“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.”
Filing and Contact Details
Filer
- Filer Name
- The Colonies Master Association
- EIN
- 82-0563941
- Phone
- 7602667100
- Address
- PO Box 300, Victorville, CA 92393
Signing Officer
- Name
- Sarah Lee
- Title
- President
- Signed
- 2025-04-24
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Sarah Lee
- Formed
- 2002
- Legal Domicile
- CA
- Voting Board Members
- 5
- Independent Board Members
- 5
- Employees
- 0
- Volunteers
- 5
Preparer
- Firm
- Barbara Cadger CPA
- Address
- 642 Gold Strike Ct, Lincoln, CA 95648
- Preparer
- Barbara L Cadger
- Phone
- 7609647001
Raw XML Appendix383 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 | true |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 14554 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 42736 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 23668 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 39059 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| 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/AdvertisingGrp/TotalAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 9631 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 83073 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 92704 |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | First Choice Community Managem |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7602667100 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO Box 300 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Victorville |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 92393 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 438969 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 403679 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 736537 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 227511 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 0 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 519529 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 143380 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 521 N Virginia Ave |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 1 | PO Box 300 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | Azusa |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | Victorville |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 91702 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 1 | 92393 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | Andre Landscape Service |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | First Choice Community Management |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | Landscaping |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | Management |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 18390 |
| IRS990/CYOtherExpensesAmt | 0 | 1256879 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1203199 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -35290 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 1256879 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1221589 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 19724 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 49303 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | true |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 0 |
| IRS990/Desc | 0 | The Association provides for the preservation and maintenance of architecture, greenbelts, slopes, light fixtures, and signage in the planned community in San Bernardino County, 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 | 1112787 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 1780 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 1780 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 4695 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 4695 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 134461 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 134461 |
| 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 | 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/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | 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/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Sarah Lee |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Mique Rohrer II |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Edward Wong |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Karen Randell |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Marcus Valle |
| 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 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Member at Large |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2002 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| 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 | 1221589 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 13040 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 13040 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 18390 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 18390 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 20 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 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 purpose 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 | 438969 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 403679 |
| 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/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/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1188 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Landscape and irrigation |
| IRS990/OtherExpensesGrp/Desc | 1 | Common area maintenance |
| IRS990/OtherExpensesGrp/Desc | 2 | Utilities |
| IRS990/OtherExpensesGrp/Desc | 3 | Cost center expense |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 428193 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 267966 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 250429 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 63611 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 428193 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 267966 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 250429 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 63611 |
| IRS990/OtherInd | 0 | X |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 659476 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 647124 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 0 |
| 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 | 15694 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 15694 |
| IRS990/PrincipalOfficerNm | 0 | Sarah Lee |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 531390 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 531390 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 531390 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 531390 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Cost center income |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Other member income |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | Owner assessments |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | Violation fines |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 90402 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 9895 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 1069497 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 33405 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 90402 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 9895 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 1069497 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 33405 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 30662 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 1184108 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1219346 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 65900 |
| IRS990/PYTotalExpensesAmt | 0 | 1184108 |
| IRS990/PYTotalRevenueAmt | 0 | 1250008 |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -35290 |
| 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 | 1203199 |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 355636 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 860578 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | false |
| IRS990ScheduleC/Form1120POLFiledInd | 0 | false |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | true |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | true |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 647124 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Contract liabilities |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 647124 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Association hires (under a competitive bid process approved by the board of directors) the services of a professional management company which manages the day to day administrative duties of the organization subject to the oversight of the board of directors. The management company acts as an agent for the association. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | As per the governing documents - residents become members by virtue of owning a unit in the community. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Members have voting rights accorded to 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 business affairs as well as services provided by the management company. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The association's governing documents specify the various resolutions requiring membership approval. Most resolutions require only board of directors approval. The association complies with all state requirements for community interest developments regarding membership approval. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Association's board of directors reviews and approves the tax returns. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The Association has no employees. The Association does not compensate its officers or board of directors. No policy or procedures for compensation is required. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | The Association has no employees. The Association does not compensate its officers or board of directors. No policy or procedures for compensation is required. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | All documents required to be disclosed by the association are available upon request at the offices of its management company. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | 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 B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section B, Line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Section B, Line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part VI, Section C, Line 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990, Part VI, Section C, 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 | 1132723 |
| IRS990/TotalAssetsEOYAmt | 0 | 1142842 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1132723 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1142842 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 144092 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1112787 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1256879 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 693754 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 739163 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 693754 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 739163 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 438969 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 403679 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1112787 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1203199 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 18390 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1203199 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1221589 |
| IRS990/TotalVolunteersCnt | 0 | 5 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1132723 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1142842 |
| IRS990/TravelGrp/TotalAmt | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO Box 300 |
| IRS990/USAddress/CityNm | 0 | Victorville |
| IRS990/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/USAddress/ZIPCd | 0 | 92393 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Sarah Lee |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-04-24 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | The Colonies Master Association |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | COLO |
| ReturnHeader/Filer/EIN | 0 | 820563941 |
| ReturnHeader/Filer/PhoneNum | 0 | 7602667100 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO Box 300 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Victorville |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 92393 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 472055961 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Barbara Cadger CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 642 Gold Strike Ct |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Lincoln |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 95648 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7609647001 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Barbara L Cadger |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-04-25T07:33:29-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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